Localization Wireless Sensor Networks (WSN) represent a research topic with increasing interest due to their numerous applications. However, the viability of these systems is compromised by the attained localization uncertainties once implemented, since the network performance is highly dependent on the sensors location. The Node Location Problem (NLP) aims to obtain the optimal distribution of sensors for a particular environment, a problem already categorized as NP-Hard. Furthermore, localization WSN usually perform a sensor selection for determining which nodes are to be (...) utilized for maximizing the achieved accuracy. This problem, defined as the Sensor Selection Problem (SSP), has also been categorized as NP-Hard. While different metaheuristics have been proposed for attaining a near optimal solution in both problems, no approach has considered the two problems simultaneously, thus resulting in suboptimal solutions since the SSP is biased by the actual node distribution once deployed. In this paper, a combined approach of both problems simultaneously is proposed, thus considering the SSP within the NLP. Furthermore, a novel metaheuristic combining the Black Widow Optimization (BWO) algorithm and the Variable Neighbourhood Descent Chains (VND-Chains) local search, denominated as BWO-VND-Chains, is particularly devised for the first time in the author’s best knowledge for the NLP, resulting in a more efficient and robust optimization technique. Finally, a comparison of different metaheuristic algorithms is proposed over an actual urban scenario, considering different sensor selection criteria in order to attain the best methodology and selection technique. Results show that the newly devised algorithm with the SSP criteria optimization achieves mean localization uncertainties up to 19.66 % lower than traditional methodologies. (shrink)

This chapter presents Davidson’s account of intentional action and intention. Davidson initially discusses intentional action in relation to the explanation and the ontology of action. His earlier view equates acting intentionally with being caused to act by a pair of appropriately related mental states (a pro-attitude and an instrumental belief) and denies the existence of intentions as distinct mental states. Later, in his account of weakness of will, Davidson offers a more complex account of practical deliberation in terms of evaluative (...) judgments. Finally, in "Intending", Davidson discusses intentions for future action and argues that intentions are all-out evaluative judgments, reversing his earlier position about the non-existence of intentions as distinct and irreducible mental states. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (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)

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)

Business Ethics, the Environment & Responsibility, EarlyView.

El poshumanismo y transhumanismo representa varias y distintas corrientes de pensamiento que ponen de relieve la relación entre la tecnología y los seres humanos actualizando la pregunta acerca de qué es el ser humano. Algunas de estas propuestas sugieren que la tecnología será capaz de vencer todos los límites humanos, e incluso, los humanos serán capaces de conseguir la inmortalidad tecnológica. Pero, una mirada a lo que el ser humano es, indica la necesidad de comprenderlo como frágil y vulnerable. Existe (...) un riesgo de deshumanización en la aplicación de las tecnologías si la vulnerabilidad humana no se tiene en cuenta. (shrink)

Understanding what motivates employees is essential to the success of organizational objectives. Therefore, properly capturing and explaining the full range of such motivations are important. However, the classical and most popular theories describing employee motives have neglected, if not omitted entirely, the importance of the ethical and spiritual dimensions of motivation. This has led to a model of a person as self-interested, amoral, and non-spiritual. In this paper, we attempt to expose this omission and offer a more complete taxonomy of (...) motivations which include these dimensions. Although more work will need to be done to fully develop the ethical and spiritual dimensions of motivation, the expanded taxonomy will provide the foundations and serve as a guide for such further research. Furthermore, this new categorization of motivations brings out the full dimensions of being human, which promises to lead to improved management practices with regard to employees and foster greater human flourishing in the workplace. (shrink)

For the period 2015–2019 and based on a Spanish sample of 145 listed companies, this paper provides insights into how narcissistic chief executive officers (CEOs) influence the proportion of women in top management teams (TMTs). As a further analysis and in line with social psychology and upper echelons theories, we study whether the power and gender of a CEO and the female proportion in the firm's board moderate the relationship. Our results reveal that narcissistic CEOs are less likely to support (...) women in TMTs, confirming that CEO personality traits influence team structure. Further results suggest that this aversion increases as the CEO's power grows and is a woman, and when female proportion in board decreases. The results have an impact on the gender equality goal, demonstrating that the behavior of women toward promoting gender equality in TMTs depends both on the specific position of women in the firm's hierarchy and on their personal psychological attributes. We find that women directors support social identity values and that narcissistic female CEOs act like queen bees. (shrink)

The purpose of this article is to explain the differences between neo-Aristotelian virtue and positive organizational virtuousness from the virtue ethics perspective. Most studies use virtues and virtuousness interchangeably. A few others try to explain their differences from the positive organizational science perspective. Although closely related, we believe that these two notions are not identical. If we understand neo-Aristotelian virtue correctly, then it cannot be judged exclusively on what is externally verifiable, as is the case with virtuousness. For these reasons, (...) we attempt our own differentiation, highlighting the gains and losses realized in the migration from neo-Aristotelian virtue to positive organizational virtuousness, and establishing guideposts to meaningfully combine the strengths of both concepts. (shrink)

In this article, we shall attempt to lay down the parameters within which the practice of the virtues may be enabled in the field of finance. We shall be drawing from the three main sources, Aristotle, Catholic Social Teaching and MacIntyre, on which virtue ethics is based. The research question is what ought to be done for financial activities to truly contribute to eudaimonia or human flourishing, to the achievement of three distinct kinds of goods as required of virtue, “those (...) internal to practices, those which are the goods of an individual life and those which are the goods of the community”, and to “[help] man on the path of salvation” in the midst of complex network of relationships in modern societies. These parameters could then be taken as conditions financiers ought to fulfill in order to live the virtues in their work and across different life spheres. (shrink)

What contributions could we expect from Catholic Social Teaching (CST) on human dignity in relation to the dignity of work? This essay begins with an explanation of CST and its relevance for secular audiences. It then proceeds to identify the main features of human dignity based on the notion of imago Dei in CST. Next comes an analysis of the dignity of work in CST from which two normative principles are derived: the precedence of duties over rights and the priority (...) of the subjective dimension of work over the objective dimension. Afterwards, the “right to work” and the “rights of workers” are engaged with from this normative perspective, particularly within the context of globalization. (shrink)

This research aims to describe how practicing lawyers perceive ‘plain writing’ in the legal field and to conceptualize this notion through the discourse analysis of these specialists. To do so, a qualitative research framed in the interpretive paradigm has been developed. Specifically, 18 practicing lawyers, from different countries and with different specializations in the practicing of Law, were surveyed. After analyzing the discourse of the interviewed lawyers, eight macro categories accounting for plain language both generally and particularly were identified. The (...) audience was identified as a key element in the production of legal texts which facilitate justice to citizens. Based on our analysis, we conclude with a definition of plain writing. (shrink)

ABSTRACTFinance may suffer from institutional deformations that subordinate its distinctive goods to the pursuit of external goods, but this should encourage attempts to reform the institutionalization of finance rather than to reject its potential for virtuous business activity. This article argues that finance should be regarded as a domain-relative practice. Alongside management, its moral status thereby varies with the purposes it serves. Hence, when practitioners working in finance facilitate projects that create common goods, it allows them to develop virtues. This (...) argument applies MacIntyre’s widely acknowledged account of the relationship between practices and the development of virtues while questioning some of his claims about finance. It also takes issue with extant accounts of particular financial functions that have failed to identify the distinctive goods of financial practice. (shrink)

Constitutivism argues that the source of the categorical force of the norms of rationality and morality lies in the constitutive features of agency. A systematic failure to be guided by these norms would amount to a loss or lack of agency. Since we cannot but be agents, we cannot but be unconditionally guided by these norms. The constitutivist strategy has been challenged by David Enoch. He argues that our participation in agency is optional and thus cannot be a source of (...) categorical demands. In this paper, I defend the viability of constitutivism by showing that agency is indeed a special ‘inescapable’ enterprise. Agency has the largest jurisdiction, and it is closed under rational assessment. This inescapability does not exempt constitutivism from raising the question whether agents have reason to be agents, but this question has to be taken up within agency. If this question is answered affirmatively, then—I argue—the criteria of practical correctness are self-ratifying in a non-circular way. This is sufficient to show the viability of the constitutivist strategy. Whether agents have conclusive reasons to be agents, however, is a matter to be addressed in the terms of particular versions of constitutivism. (shrink)

Psychologists live in a globalizing world where traditional boundaries are fading and, therefore, increasingly work with persons from diverse cultural backgrounds. The Universal Declaration of Ethical Principles for Psychologists provides a moral framework of universally acceptable ethical principles based on shared human values across cultures. The application of its moral framework in developing codes of ethics and reviewing current codes may help psychologists to respond ethically in a rapidly changing world. In this article, a model is presented to demonstrate how (...) to use the Universal Declaration as a guide for creating or reviewing a code of ethics. This model may assist psychologists in various parts of the world in establishing codes of ethics that will promote global understanding and cooperation while respecting cultural differences. The article describes the steps involved in the application of the model and provides concrete examples as well as several useful comments and suggestions. This guide for the application of the Universal Declaration may also be used for consultation, education, and training relative to the Universal Declaration of Ethical Principles for Psychologists. (shrink)

As a discourse genre, statements of purpose are characterized by their occluded status in the academy and by their hybrid nature. Statements of purpose are required in applications for a place in a postgraduate course, and they are requested to obtain information about the academic and professional background and skills of each applicant. A study of the genre’s linguistic and textual features is needed in Spanish to discover and understand writers’ and readers’ perception of this genre. A corpus of 50 (...) motivation letters in Spanish is analyzed here. We study the distinguishing macro- and microtextual features of this particular genre and co-occurrences between both kinds of features. At the macrotextual level, statements of purpose display prototypical rhetorical moves, which can be classified as writers’ moves and readers’ moves. On the microtextual level, modalization resources and discourse markers are discussed. This multiple perspectives analysis of the corpus shows evidence of significant co-occurrences among modalization, discourse markers, and rhetorical moves. Writers’ ideal representations of this discourse genre, which spans the academic and professional fields, can also be deduced. (shrink)

Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. (...) Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions. (shrink)

In this paper, I discuss whether there are genuinely *diachronic* constraints of practical rationality, that is, pressures on combinations of practical attitudes over time, which are not reducible to mere synchronic rational pressures. Michael Bratman has recently argued that there is at least one such diachronic rational constraint that governs the stability of intentions over time. *Pace* Bratman, I argue that there are no genuinely diachronic constraints on intentions that meet the stringent desiderata set by him. But I show that (...) there are at least two synchronic rational constraints with distinctive and important, although only indirect, diachronic dimensions. Neither of them, however, supports the practical conservatism in the face of normative underdetermination that, according to Bratman, is part and parcel of the diachronic rationality of intention stability. (shrink)

It is often argued that future-directed decisions are effective at shaping our future conduct because they give rise, at the time of action, to a decisive reason to act as originally decided. In this paper, I argue that standard accounts of decision-based reasons are unsatisfactory. For they focus either on tie-breaking scenarios or cases of self-directed distal manipulation. I argue that future-directed decisions are better understood as tools for the non-manipulative, intrapersonal division of deliberative labor over time. A future-directed decision (...) to ϕ gives rise to a defeasible exclusionary reason to ϕ. This reason is grounded on the default authority that is normally granted to one’s prior self as an “expert” deliberator. I argue that this kind of exclusionary reason is the only one that can account for the effectiveness of future-directed decisions at shaping our diachronic agency without violating our autonomy over time. (shrink)

In this paper, I will discuss the various ways in which intentions can be said to be conditional, with particular attention to the internal conditions on the intentions’ content. I will first consider what it takes to carry out a conditional intention. I will then discuss how the distinctive norms of intention apply to conditional intentions and whether conditional intentions are a weaker sort of commitments than the unconditional ones. This discussion will lead to the idea of what I call (...) the ‘deep structure’ of intentions. Roughly, this is the idea that the conditional nature of our intentions is only partially made explicit in the expressions we use to communicate our intentions and in the explicit form of our thinking about and reasoning with them. Most conditions that qualify our intentions are part of a deep functional structure that can be evinced by observing the actual psychological functioning of intentions and by considering the rational requirements that they engage. I will argue that the deep structure of intentions is characteristically conditional. Genuinely unconditional intentions are only limiting instances of conditional intentions and their contribution to agency can only be understood in light of this fact. I will conclude by showing that the characteristic conditional structure of intentions is intimately related to distinctive features of human agency, especially to its unity over time. (shrink)

In this paper I investigate whether there are genuine and irreducible pressures of diachronic rationality grounded on the structure of the subject rather than on substantive considerations, such as pragmatic ones. I argue that structural pressures of diachronic rationality have a limited scope. The most important pressure only tells against arbitrary interference with the mechanisms for the retention of attitudes over time. I then argue that in the practical case, a substantial account in terms of the agent's temporal identity appears (...) more promising than a purely structural one, but in the end it still leaves many questions about diachronic practical rationality underdetermined. (shrink)

Pricing policies and fair-trade practices are critical for sustaining commercial relationships between firms and customers. Nevertheless, in current business practices, fairness has been mistakenly reduced to a minimalistic ethic wherein justice only demands legal and explicit norms to which commercial parties voluntarily agree. Aimed at giving a different explanation of commercial agreements, this paper will introduce a Virtue Ethics (VE) explanation of the relationship between pricing and the common good by taking up classical concepts related to justice in commerce. In (...) particular, we will explore three principles associated with the notion of fairness in commerce as defined in Neo-Aristotelian ethics towards a relationship between a common good and justice in pricing, i.e., proportionality, benevolence and well-being. To exemplify how these criteria of justice apply to decision-making in commercial practices, we will discuss several cases of fair and unfair commercial relationships. (shrink)

In this paper, I argue against the popular philosophical thesis---aka the ‘own action condition’---that an agent can only intend one’s own actions. I argue that the own action condition does not hold for any executive attitude, intentions included. The proper object of intentions is propositional rather than agential (‘I intend that so-and-so be the case’ rather than ‘I intend to do such-and-such’). I show that, although there are some essential de se components in intending, they do not restrict the content (...) of intentions to one’s own actions. I then discuss the special way in which one’s own actions can figure in the content of one’s intentions, which shows that the distinction between intending and acting is less stark than it appears at first. This is a conclusion that many defenders of the own action condition might find appealing but which, I argue, is better supported by rejecting the own action condition. (shrink)

According to constitutivism, the objective authority of practical reason is to be grounded in the constitutive features of agency. In this paper, I offer a brief survey of the basic structure of constitutive argument about objectivity and consider how constitutivism might dispel the worry that it can only ground a conditional kind of authority. I then consider David Enoch’s original shmagency challenge and the response in terms of the inescapability of agency. In particular, I revisit the appeal to inescapability in (...) light of Enoch’s restatement of the challenge in 'Shmagency Revisited'. I argue that the revised challenge still fails but that it helps clarify: first, the distinction between external and internal challenges to constitutivism, and, second, the existence of at least different kinds of inescapability of agency (metaphysical, psychological, and dialectical). I argue that only dialectical inescapability is helpful to show that constitutivism is a viable metanormative theory. I conclude by claiming that an internal challenge to constitutivism is still possible in principle but that the burden of proof has shifted once again to the critics of constitutivism. (shrink)

This paper conducts an ethical analysis of the 2008 closure of a US money market fund entitled the reserve primary fund, which triggered the first run in the money market sector and a resultant liquidity crisis that harmed the entire US financial system. Although many academics and regulators have studied and written about RPF, the question whether the decision that caused the fund to collapse represented any ethical dilemma, has not been addressed to date. With this purpose in mind, the (...) paper will examine the events that culminated in the closure of RPF according to Alasdair MacIntyre’s virtue ethics approach. In so doing, the paper aims to extend the applicability of MacIntyre’s concepts to the finance industry in general, and to provide a framework to predict and so potentially prevent crises like that exemplified by the RPF case. (shrink)

This chapter discusses the structure of our temporally extended agency. We do not have the power to act directly at a distance, so any of our temporally extended projects must be sustained over its temporal unfolding by momentary actions. We need both the capacity to organize these momentary steps in light of a synoptic overview of the extended activity as a whole and to sustain our motivation to continue to pursue the extended activity. Hence, the distinctive mode in which we (...) act over time is that of ’planning agency,’ which requires a form of temporal identification that goes beyond mere psychological continuity. I then discuss the differences in internal structure between merely continuous and integrated activities, and between telic and atelic ones. I provide a taxonomy of the different kinds of temporal goods and values and how these structures might bear on the risk of crisis of meaning in our temporal existence. I then touch briefly on the issue of how our mortality might make a difference to the structure of what we find valuable and how it relates to the temporal features of our agency. In the closing section, I discuss the effects of the moving temporal location of the agent (with her local executive powers) relative to her extended pursuits, including the asymmetries generated by the distinction between past and future stages of the activity and the moving horizon of what the agent can anticipate and (indirectly) control. (shrink)

The abundance of literature on ethical concerns regarding artificial intelligence (AI) highlights the need to systematize, integrate, and categorize existing efforts through a systematic literature review. The article aims to investigate prevalent concerns, proposed solutions, and prominent ethical approaches within the field. Considering 309 articles from the beginning of the publications in this field up until December 2021, this systematic literature review clarifies what the ethical concerns regarding AI are, and it charts them into two groups: (i) ethical concerns that (...) arise from the design of AI and (ii) ethical concerns that arise from human–AI interactions. The analysis of the obtained sample highlights the most recurrent ethical concerns. Finally, it exposes the main proposals of the literature to handle the ethical concerns according to the main ethical approaches. It interprets the findings to lay the foundations for future research on the ethics of AI. (shrink)

There are two standard conceptions of the functioning of and rationale for the diachronic will, i.e., for an agent's capacity to settle on her future conduct in advance. According to the pragmatic-instrumentalist view, the diachronic will benefits us by increasing the long-term satisfaction of our rational preferences. According to the cognitive view, it benefits us by satisfying our standing desire for self-knowledge and self-understanding. Contrary to these views, I argue for a constitutive view of the diachronic will: the rationale for (...) it is that it makes possible to engage in activities with a radically novel temporal structure, activities that are not merely continuous over time, but temporally integrated and unified. These activities are essential to our form of life and to our existence as temporally unified agents. The instrumental and cognitive benefits, if any, are merely secondary to the ontological ones. (shrink)

Not only individuals and firms, but also families engage in business as a social activity and this is true beyond the case of family businesses. Cultural differences in the way families are construed might influence the way they do business. There are different types of families, and among these are those described by Aristotelian and Confucian traditions, representing the West and the East respectively. The literature on virtue in business has been dominated by a Western—mainly Aristotelian—tradition : 8–24, 2014), neglecting (...) the role of the family and focusing on the individual. In this paper, we seek to fill this gap by explaining differences and similarities in the normative evaluation of certain family-related business attitudes and practices, in light of Confucian and Aristotelian virtue ethics standards. After comparing the structure, organization and dynamics of Aristotelian and Confucian families, we shall draw some inferences regarding “virtuous” or excellent business practices—such as nepotism, bribery, gift-giving and guanxi and attitudes—on codified rules or written norms. For this analysis we shall make use of Aristotelian and Confucian ethical accounts as well as inputs from Family Science applied to organizations, which provides conceptual categories to compare the two traditions. Thus we hope to contribute not only to the comparative study of Aristotelian and Confucian virtue ethics in business, but also to the understanding of the distinctive role of families, raising cultural awareness for what may be considered virtuous business practices according to the Aristotelian and Confucian traditions. (shrink)

This paper offers an overview of the ways agents might extend over time and the characteristic structure of extended human agency. Agency can extend in two distinct but combinable modes: the ontological, which gives rise to simple continuous agents; and the conceptual, which gives rise to agents who conceive of and care about distal times, and have minimal planning abilities. Our extended form of agency combines both. But we are still limited by the temporal locality in the operation of our (...) psychological and executive powers. To account for this locality, I introduce the notion of 'temporal selves,' as the loci of immediacy in the agent's determination of their psychology, conduct, and practical standpoint. I argue that the passage of time generates, by itself, the threat of temporal alienation from distant temporal selves. A genuinely extended agency requires temporal identification: the sharing, by separate temporal selves, of a temporally extended and integrated practical standpoint. This temporal identification cannot be produced simply by temporal identity as continuity. What is required is temporal identity in the mode of unity and integration. This identity does not precede temporal identification but is co-constituted with it. I offer a preliminary account of the structure of the units of integration for agents who aspire to persist in the mode of unity and integration. I close with a cautionary note: the complex structure of integration, although familiar in everyday life, is often missed by standard philosophical accounts, which tend to focus on simple models of extended agency. (shrink)

Las tecnologías de la comunicación y la alfabetización digital pueden suponer factores de exclusión en colectivos vulnerables. Mediante una práctica de inclusión social diseñada en base a metodologías participativas, un equipo transdisciplinar ha ofrecido a un grupo de mujeres refugiadas en situación de especial vulnerabilidad un programa formativo que, dirigido al emprendimiento y a la inserción laboral, fomentaba la adquisición de habilidades digitales. Asimismo, se presenta una experiencia de Aprendizaje Servicio con alumnado universitario que ha favorecido la inclusión social de (...) las mujeres refugiadas en la universidad y la formación real de este alumnado de la educación reglada. (shrink)