The efforts of the European Commission to create a European Research Area in the field of biotechnology are accompanied by a growing demand for an ethical discourse. Cultural differences between the European Union's member states create a vital need to improve bioethical information structures in Europe so as to foster European bioethics discourses and to cope with ethical pluralism. Responding to the need for an increased European contribution to the international discussion on ethics in medicine and biotechnology, some of Europe's (...) leading bioethics institutions have joined forces to establish the international network EURETHNET . 18 partners from nine European countries agreed to develop an information network and knowledge base in the field of ethics in medicine and biotechnology. This short communication displays the aims, scope and realisation of the network. (shrink)
This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)
This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)
We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)
This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)
Claudia Card did not live long enough to complete her work on surviving evils. Yet she left us an invaluable body of work on this topic. This essay surveys Card's views about the nature of evils and the ethical quandaries of surviving them. It then develops an account of survival agency that is based on Card's insights and in keeping with the agentic capacities exercised by Yezidi women and girls who have escaped from ISIS's obscene program of trafficking in (...) women and sexual violence. Card holds that true survival requires not only staying alive and as healthy as possible but also preserving your good moral character. The essay maintains that while exercising agency to elude evil and protect yourself often depends on your own skills and personality traits, exercising agency to restore or develop your moral character often depends on social support. (shrink)
The aim of this article is to analyse the internal mechanisms of corporate governance (board of directors and ownership structure), which influence voluntary disclosure of intangibles. The results appear to corroborate the view that an increase in institutional investor shareholding has a negative effect on voluntary disclosure, supporting the hypothesis of entrenchment, whereas an excessive ownership by institutional investors may have adverse effects on strategic disclosure decisions. The results also indicate that an increase in the number of members of the (...) board to up to 15 has a beneficial effect on the disclosure of intangibles. However, as this number increases, the effect inverts and becomes adverse to improving the capacity for supervision and control in the decision-making process regarding the voluntary disclosure of intangibles. The findings endorse the recommendation of the most of the Corporate Governance Codes regarding an advisable maximum of 15 members on a board to ensure its effectiveness and internal cohesion. (shrink)
Stephen Cox writes of the complexities that guided this well-known columnist, literary critic, best-selling novelist, avid reader, and intellectual, Mary Isabel Bowler Patterson, better known as Isabel Paterson or “I.M.P.” This edited collection includes a well-chosen selection of her essays, reviews, and letters. Combining both formal and colloquial prose, Paterson’s writings incorporated quips about such people as Sinclair Lewis and Henry David Thoreau, as well as candid discussions of William F. Buckley, Jr., Buffalo Bill, and Cecil Rhodes. The (...) more than one hundred names mentioned in the collection included such diverse figures as Virginia Woolf, John Pierpont Morgan, H.G. Wells, Henry Hazlitt, and Jasper Elliot Crane. (shrink)
Open Access: This essay argues that Claudia Card numbers among important contributors to nonideal ethical theory, and it advocates for the worth of NET. Following philosophers including Lisa Tessman and Charles Mills, the essay contends that it is important for ethical theory, and for feminist purposes, to carry forward the interrelationship that Mills identifies between nonideal theory and feminist ethics. Card's ethical theorizing assists in understanding that interrelationship. Card's philosophical work includes basic elements of NET indicated by Tessman, Mills, (...) and others, and further offers two important and neglected elements to other nonideal ethical theorists: her rejection of the “administrative point of view,” and her focus on “intolerable harms” as forms of “extreme moral stress” and obstacles to excellent ethical lives. The essay concludes that Card's insights are helpful to philosophers in developing nonideal ethical theory as a distinctive contribution to, and as a subset of, nonideal theory. (shrink)
Scholarship in the multidisciplinary field of genocide studies often emphasizes body counts and the number of biological deaths as a way of measuring and comparing the severity and scope of individual genocides. The prevalence of this way of framing genocide is problematic insofar it risks marginalizing the voices and experiences of victims who may not succumb to biological death but nevertheless suffer the loss of family members and other loved ones, and suffer the destruction of relationships, as well as the (...) foundational institutions that give rise to and sustain those relationships. The concept of social death, which Claudia Card offers as the central evil of genocide, marks a radical shift in conceptualizing genocide and provides space for recovering the marginalized voices of many who suffer the evils of genocide but do not suffer biological death. Here her concept of social death is explored, defended, and criticized. (shrink)
O objetivo do estudo foi investigar a prevalência e motivos do uso de álcool, tabaco e outras drogas por acadêmicos. A amostra foi composta por 560 estudantes, entre 17 e 74 anos ( M = 31,16, DP = 11,10). As substâncias com maior prevalência de uso na vida foram álcool e tabaco. Dentre as drogas ilí..
La investigación actual referida al "burnout" está ampliando su campo de estudio. De las primeras investigaciones centradas en profesionales de ayuda se ha pasado al estudio del burnout en otros profesionales. Por otro lado, la preocupación de las universidades por ofrecer una enseñanza de calidad s..
Evil, Political Violence and Forgiveness: Essays in Honor of Claudia Card is a collection of new philosophical essays written in tribute to Claudia Card, exploring her leading theory of evil and other theories of evil. The collection brings together an international cohort of distinguished moral and political philosophers who mediate with Card upon an array of twentieth-century atrocities and on the nature of evil actions, persons and institutions.
En esta réplica a la crítica que Sergio Martínez hace de nuestro artículo "Una teoría combinatoria de las representaciones científicas" sostenemos que su posición está basada en una aceptación acrítica de algunas dicotomías tradicionales y en una interpretación algo distorsionada de la historia de la filosofía. Indicamos que el enfoque expuesto en UTC no puede calificarse de formalista. En filosofía de la ciencia la distinción entre el enfoque "formalista" y el "historicista" es ya obsoleta. Por ello, tanto las herramientas formales (...) como las informales son de utilidad en la elucidación del concepto de representación, concepto clave de UTC. Además, sostenemos que los argumentos que Martínez recaba de la historia de la filosofía contra nuestro enfoque no son atinados. \\\ In this reply to Martínez's discussion of our paper "Una teoría combinatoria de las representaciones científicas" we argue that his criticism is informed by the uncritical acceptance of some traditional dichotomies and a rather distorted interpretation of the history of philosophy. We point out that UTC should not be characterized as a formalist approach. The distinction between "formalist" and "historicist" accounts in philosophy of science is obsolete. Henee, formal and informal means are useful for the explication of the concept of representation to be considered as a key concept of UTC. Moreover, we argue that the arguments from history of philosophy Martínez launches against our account are ill-founded. (shrink)
Rather than focusing on political and legal debates surrounding attempts to determine if and when genocidal rape has taken place in a particular setting, this essay turns instead to a crucial, yet neglected area of inquiry: the moral significance of genocidal rape, and more specifically, the nature of the harms that constitute the culpable wrongdoing that genocidal rape represents. In contrast to standard philosophical accounts, which tend to employ an individualistic framework, this essay offers a situated understanding of harm that (...) features the importance of interdependence and relationality and that conceptualizes harms as embodied and contextual. The paper ultimately reveals what is distinctive about this particular crime of sexual violence by exploring the logic of genocidal rape: genocidal rape involves the harm of forced self-betrayal unleashed relationally, causing victims as representatives of their group to participate inadvertently in the destruction of that group. (shrink)
This paper deals with Claudia Card's important contributions to a theory of evil that steps out from traditional models of thinking about this problem (theodicies, metaphysical theories, etc.). Instead, our author seeks to explore important elements from other theorists (such as Kant and Nietzsche) in order to build up her ideas of what she calls the "atrocity paradigm." This critical essay focuses mainly in the spaces where Card's conclusions need to rethink the limits and constraints of her theory.
This unpublished manuscript of the Spanish Dominican Domingo Báñez reflects his personal account of the proceedings held during July 1602 in Valladolid in defense of his own doctrine against suspicious theses formulated by some Jesuits from Alcalá de Henares the previous March. The Jesuits denied that the adhesion of faith to the Roman Pontiff included him as a specific man, e.g. Pope Clement VIII. In support of their thesis, they provided the authority of Báñez. The Dominican theologian clarified in Valladolid (...) that the fact that Clement VIII was Pope did belong to the faith indeed but not in a primary and immediate sense, although this was later supported by other Jesuits in a third session held a few days later, again in Valladolid. (shrink)
We reply to Artiga and Martinez’s claim according to which the organizational account of cross-generation functions implies a backward looking interpretation of etiology, just as standard etiological theories of function do. We argue that Artiga and Martinez’s claim stems from a fundamental misunderstanding about the notion of “closure”, on which the organizational account relies. In particular, they incorrectly assume that the system, which is relevant for ascribing cross-generation organizational function, is the lineage. In contrast, we recall that organizational closure refers (...) to a relational description of a network of mutual dependencies, abstracted from time, in which production relations are irrelevant. From an organizational perspective, ascribing a function to an entity means locating it in the abstract system that realizes closure. In particular, the position of each entity within the relational system conveys an etiological explanation of its existence, because of its dependence on the effects exerted by other entities subject to closure. Because of the abstract relational nature of closure, we maintain that the organizational account of functions does not endorse a backward looking interpretation of etiology. As a consequence, it does not fall prey of epiphenomenalism. (shrink)
From the editor: On behalf of the editors of FPQ, I thank our colleagues for providing us their public addresses at the Celebration of Life of Professor Claudia Falconer Card of the University of Wisconsin-Madison, who died on Saturday, September 12, 2015. Claudia Card was the author of over one hundred articles and books, key works of moral and feminist philosophy including Confronting Evils: Terrorism, Torture, Genocide, The Atrocity Paradigm: A Theory of Evil, and The Unnatural Lottery: Character (...) and Moral Luck. She was the president of the Central division of the APA 2010-2011, which she often described as her favorite division of the APA. She earned her BA from UW-Madison, and her PhD in 1969 from Harvard University, as the advisee of John Rawls, whom she spoke of with affection as one of the most sensitive and generous of philosophers. I remain grateful to Claudia for being the sort of philosopher who helped her students, colleagues, and readers to confront our responsibilities, and the responsibilities of others, as she lived her own philosophy of taking responsibility for one’s own identity. K.J. Norlock. (shrink)
In this critical feminist exchange Laurie Naranch and Mary Caputi review my recently published book Power and Feminist Agency in Capitalism: Toward a New Theory of the Political Subject (2017, Oxford University Press), and I provide a response to their reviews.
Latin American women’s filmmaking has an unprecedented international profile thanks to the films of the Peruvian director Claudia Llosa, and the Argentine directors Lucía Puenzo and Lucrecia Martel. What is frequently unacknowledged when discussing the work of these award-winning filmmakers is the fact that all of their films are co-productions with Europe, and that programmes such as Cinéfondation, a programme aligned with the Cannes film festival, the Hubert Bals Fund, the World Cinema Fund and Ibermedia have been instrumental in (...) their production. This article will tell this story through a discussion of the work of Claudia Llosa with an introduction to the issues raised by her award winning festival film Madeinusa, and a focus on La teta asustada/The Milk of Sorrow. It will consider the arguments of theorists who critique what they see as neo-colonial European interventions in ‘world cinema’, and those who celebrate the enabling work of the funding bodies. The chapter asks where can we pl... (shrink)
La literatura secundaria sobre el clásico mayor del ensayo argentino del siglo XX, Ezequiel Martínez Estrada, es sin duda extensa y caudalosa. No obstante ello, ha sido poco tratada una de las temáticas fundamentales presentes en el pensamiento de Martínez Estrada: su idea de la historia. Si no fuer..
RESUMEN El artículo responde algunas críticas planteadas por Ignacio Ávila a mi interpretación de la epistemología davidsoniana. Presento argumentos en contra de: a) que sea necesario distinguir entre representaciones epistemológicamente “peligrosas”e “inofensivas”; b) que el empirismo mínimo sea un tipo de realismo directo; c) que mi uso de la expresión “evidencia distal” y el interés por la teoría de la correspondencia sean asuntos ajenos a Davidson. Finalmente, sostengo que la triangulación es un elemento fundamental de la epistemología davidsoniana, pues permite (...) sortear la ansiedad realista manteniéndose en una postura no representacionalista. ABSTRACT In this article, I respond to some of Ignacio Ávila's criticisms of my interpretation of Davidson’s epistemology. I argue against: a) the need to distinguish between epistemologically “dangerous” and “harmless” representations; b) the idea that minimal empiricism is a kind of direct realism; and c) the claim that my usage of the expression “distal evidence” and interest in the theory of correspondence are issues that do not pertain to Davidson. Finally, I claim that triangulation is a key element in Davidsonian epistemology since it allows us to deal with the realist anxiety while maintaining a non-representationalist viewpoint. (shrink)