The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

This article critically examines the relations between epistemics in conversation analysis and linguistic and cognitivist conceptions of communicative interaction that emphasize information and information transfer. The epistemic program adheres to the focus on recorded instances of talk-in-interaction that is characteristic of CA, explicitly identifies its theoretical origins with ethnomethodology, and points to implications of its research for the social distribution of knowledge. However, despite such affiliations with CA and ethnomethodology, the EP is cognitivist in the way it emphasizes information exchange (...) as an underlying, extrasituational ‘driver’ in social interaction. To document how the EP draws upon cognitivist conceptions of information and knowledge, we review examples from the corpus of transcripts analyzed in key publications on epistemics. Our re-analysis casts doubt upon the way EP analysis invokes an underlying order that supposedly drives the evident sequential organization of those transcripts. (shrink)

This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)

"La più vertiginosa teoresi sul massimo e più attuale problema dell'essere nella scrittura inarrivabile di uno dei massimi poeti di ogni tempo."--Page [2] pf cover.

What follows is the elaboration of a series of discussions held by the two authors at a seminar during which we tried to “read” Wim Wenders's Lisbon Story starting from Gregory Bateson's double bind theory. These discussions then developed into writings that were intertwined, hybridized, corrected, extended, and cut. We experimented directly with the game of relationships, the “mess that works” of the difficult distinction between map and territory, between epistemology and cinematography. Emerging from general considerations on cinema is the (...) double bind of the “crisis” of images, a prelude to a renewed faith in the creative and constructive possibilities of art: image not as a replica but as the experience of a relationship. (shrink)

Time processing is a multifaceted skill crucial for managing different aspects of life. In the current work, we explored the relationship between interoception and time processing by examining research on clinical models. We investigated whether time processing deficits are associated with dysfunction of the interoceptive system and/or insular cortex activity, which is crucial in decoding internal body signaling. Furthermore, we explored whether insular activation predicts the subjective experience of time (that is, the subjective duration of a target stimulus to be (...) timed). Overall, our work suggests that alteration of the interoceptive system could be a common psychophysiological hallmark of mental disorders affected by time processing deficits. (shrink)

This article has two objectives: firstly, studying the main contributions and deficiencies of the Law No. 103.13 on the fight of violence against women, enacted in Morocco on March 12th 2018. Secondly, studying ideological stress points between the civil society that is most committed with gender violence in Morocco, whose referents are based on the international declarations and conventions, and the governmental institutions of the Justice and Development Party, in power from January 2012, whose approaches are determined by the Islamist (...) ideology and by certain symbolic-religious Islamic specialties. (shrink)

_Phenomenology of Perception: Theories and Experimental Evidence_ presents an interpretation of phenomenology as a set of commitments to discover the immanent grammar of perception by reviewing arguments and experimental results that are still important today for psychology and the cognitive sciences.

Ignatius’ hymnographic corpus is still composed by the scattered group of compositions listed a century ago. But it is to be noted that on many of the compositions attributed to Ignatius, however, there is often the doubt of Theophanes’ authorship. This contribution starts from an analysis of the elements offered by the manuscript tradition in order to proceed to a complete redefinition of production and style of the hymnographer, according particular attention to the great number of Ignatius’ unedited compositions. On (...) one hand, in fact, it is possible to attribute to Ignatius, on the basis of the testimony of the liturgical Typikon of Evergetis, some canons already known by other means. On the other hand, in the manuscripts there is other hymnographic material, still completely unedited, which could be attributed to Ignatius and be useful to a comprehensive picture of the matter. (shrink)

Dieses seit langem angekündigte, in drei Bänden geplante Handbuch, das sein Erscheinen mit dem zweiten Band über das byzantinische Hochmittelalter und die nachbyzantinische Epoche eröffnet, könnte mit seinen betont lapidaren Titel den Eindruck erwecken, erstmalig eine breite oder gar erschöpfende Darstellung der byzantinischen Theologie zu bieten; doch im Unterschied zu H.-G.Becks Klassiker „Kirche und theologische Literatur in byzantinischen Reich“ , in dem ein lückenloser Überblick über die Gesamtheit der theologischen Produktion in Byzanz angestrebt ist, setzt sich das vorliegende Werk das (...) Ziel, eine Reihe herausragender Theologen eingehend in Biographie und Werkanalyse darzustellen; dabei nehmen die Bearbeiter, wie im Vorwort J. Norets betont, an der „Clavis Patrum Graecorum“ Maß, so daß erstmalig alle echten, unechten und zweifelhaften Werke eines Autors dieser Epochen eine feste Nummer tragen, der dann noch Angaben zu den Handschriften, evtl. Editionen und Übersetzungen folgen. Als weiteres Neuheitsmerkmal ist eine umfassende, internationale Bibliographie zu jedem behandelten Autor beigegeben. Diese immense Arbeitsleistung konnte nur auf möglichst viele Mitarbeiter und Berater, besonders aus dem Forschungspersonal der „Ecole pratique des Hautes Etudes“ und des „Centre National de la Recherche Scientifique“, verteilt werden, die neben den ausländischen Kollegen in den Einführungen und Danksagungen erwähnt werden. Andererseits besitzen die seitenlangen bibliographischen Listen leider nicht den Charakter einer „Bibliographie raisonnée“, insofern wichtige und unwichtige Titel gleichberechtigt nebeneinanderstehen; nur in Einzelfällen sind auch kritische Rezensionen mitberücksichtigt. (shrink)