Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the (...) literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the (...) literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

In the last few decades, the study of terminology has undergone a cognitive shift that has led to the development of several approaches that study the social, linguistic, and cognitive dimension of terms, such as Communicative Theory of Terminology (CTT) and Frame-Based Terminology (FBT). CTT was developed in the early 1990s and argues that the study of terminology should be based on a communicative perspective, taking into account aspects such as the communicators and the context of communication. FBT has been (...) developed from 2007 and uses certain aspects of Frame Semantics to conceptualise specialised domains and create non-language-specific representations through the analysis of the domain event and on the study of the behaviour of the terminological units in texts. The two theories share many of the same premises and propose the representation of the concepts of a domain in an ontology. FBT also proposes a representation in frames. We explore how these two methods of domain representation can be used to represent the terminology of the domain of seafood in Germany and Spain. (shrink)

Background The use of lengthy, detailed, and complex informed consent forms is of paramount concern in biomedical research as it may not truly promote the rights and interests of research participants. The extent of information in ICFs has been the subject of debates for decades; however, no clear guidance is given. Thus, the objective of this study was to determine the perspectives of research participants about the type and extent of information they need when they are invited to participate in (...) biomedical research. Methods This multi-center, cross-sectional, descriptive survey was conducted at 54 study sites in seven Asia-Pacific countries. A modified Likert-scale questionnaire was used to determine the importance of each element in the ICF among research participants of a biomedical study, with an anchored rating scale from 1 to 5. Results Of the 2484 questionnaires distributed, 2113 were returned. The majority of respondents considered most elements required in the ICF to be ‘moderately important’ to ‘very important’ for their decision making. Major foreseeable risk, direct benefit, and common adverse effects of the intervention were considered to be of most concerned elements in the ICF. Conclusions Research participants would like to be informed of the ICF elements required by ethical guidelines and regulations; however, the importance of each element varied, e.g., risk and benefit associated with research participants were considered to be more important than the general nature or technical details of research. Using a participant-oriented approach by providing more details of the participant-interested elements while avoiding unnecessarily lengthy details of other less important elements would enhance the quality of the ICF. (shrink)

La constitución dogmática sobre la Iglesia del concilio Vaticano II profundiza en las relaciones entre la Tercera Persona de la Santísima Trinidad y la Virgen María. La santidad original de la Virgen, formada por el Espíritu Santo como nueva criatura, requerirá de ella una actitud activa y consciente, como colaboradora única en su obra. De este modo, la Madre de Dios aparece con las notas de “Casa de Dios”, “Theotokos” y “Madre de la Iglesia”. La obra de H. Mühlen se (...) convierte en referencia canónica obligada para la recta comprensión de esa relación pneumatológica. (shrink)

Primer estudio exhaustivo sobre la metafísica krausiana, que permite conocer las peculiaridades de esta filosofía dentro del conjunto del idealismo alemán así como facilita el estudio de los distintos movimientos krausistas, que tenían en el sistema panenteísta su inspiración filosófica primordial. Cada capítulo del libro corresponde a un período de la evolución de esta filosofía sistemática.

There is a dimension of rationality, known as structural rationality, according to which a paradigmatic example of what it means to be rational is not to be akratic. Although some philosophers claim that aesthetics falls within the scope of rationality, a non-akrasia constraint prohibiting certain combinations of attitudes is yet to be developed in this domain. This essay is concerned with the question of whether such a requirement is plausible and, if so, whether it is an actual requirement of aesthetic (...) rationality. Ultimately, this paper defends the view that aesthetics is no different from other domains in that it requires coherence between a subject’s mental states (in the aesthetic case, between what is judged and what is aesthetically liked). (shrink)

With an aim to bring caring back into economic theory, this work draws upon the work of Aristotle and Amartya Sen's notions of capability and commitment, to propose an alternative methodology to utilitarianism that is not normative.

This case study considers how one public high school in Northern California offered a yearlong course that combined a semester-long LGBTQ+ studies class with a semester-long ethnic studies class, taught by the same teacher and attended by the same cohort of 26 students. Through a combination of identity maps, student interviews, and a transfer task (i.e., a digital textbook project), we explored students’ experiences and efforts to discern how their awareness of LGBTQ+ and ethnic studies issues, particularly the intersectionality of (...) those issues, may have influenced their own identities. This research offers a model for educators and policymakers, as well as lessons learned and inspiration, for incorporating intersectional LGBTQ+ content and curriculum into social studies classrooms. It presents ways, both big and small, for K-12 educators to connect LGBTQ+ issues and rights with those from communities of color. Findings illustrate that queer theory and historical thinking can indeed offer a valuable guide for encouraging social studies educators and students to expand their understanding of the intersecting experiences of people of color and the LGBTQ+ community. (shrink)

We examined how children’s strategy choices in solving complex subtraction problems are related to grade and to variations in problem complexity. In two studies, third- and fifth-grade children (N≈160 each study) solved multi-digit subtraction problems (e.g., 34 - 18) and described their solution strategies. In the first experiment, strategy selection was investigated by means of a free-choice paradigm, whereas in the second study a discrete-choice approach was implemented. In both experiments, analyses of strategy repertoire indicated that third-grade children were more (...) likely to report less-efficient strategies (i.e., counting) and relied more on the right-to-left solution algorithm compared to fifth-grade children who more often used efficient memory-based retrieval and conceptually-based left-to-right (i.e., decomposition) strategies. Nevertheless, all strategies were reported or selected by both older and younger children and strategy use varied with problem complexity and presentation format for both age groups. These results supported the overlapping waves model of strategy development and provide detailed information about patterns of strategy choice on complex subtraction problems. (shrink)

Nota introductoria William James nació el 11 de enero de 1842 en Nueva York, Estados Unidos, para después convertirse en filósofo, psicólogo y médico de la Universidad de Harvard. En cuanto a sus aportes, se considera como el precursor de la psicología funcional y sus desarrollos en la epistemología pragmatista son aún relevantes dada la amplitud de sus tesis. En paralelo, James defendió un humanismo característico de su época y, en contra del canon filosófico tradicional, propuso una defensa para el (...) sentido común y una perspectiva pragmatista. Entre sus obras notables se encuentran Los principios de la psicología, Las variedades de la experiencia religiosa y Ensayos sobre empirismo radical, editada y publi­cada póstumamente, pues el autor murió el 26 de agosto de 1910. La siguiente traducción corresponde al octavo ensayo de James en el libro The Will to Believe and Other Essays in Popular Philosophy, compuesto por breves respuestas a las observaciones de los críticos del ensayo “Great Men and their Enviroment”. La significación de traducir este texto en la actualidad reside en la posibilidad de contrastar argumentos de la época que evidencien la importancia de las diferencias entre los individuos y la particular relación con los ambientes que les influencian. El texto fuente fue obtenido del proyecto Gutenberg. (shrink)

Negri, A. (2020). De la fábrica a la metrópolis. (F. Venturi, trad.). Cactus. 256 pp.

This thesis concerns the relation between aesthetically valuable objects and the agents that aesthetically value them. An investigation is undertaken into the psychology and rationality of such agents. I argue that self-related elements such as emotions and standing value commitments play an irreducible role in successful aesthetic engagement. I further demonstrate that these psychological elements of aesthetic engagement are both self-related and subject to rational constraints. In this connection, I propose a revisionary account according to which valuing agents are subject (...) to a coherence requirement pertaining to their aesthetic judgments and aesthetic likings. The first essay, “Aesthetic Autonomy: Acquaintance, Competence and Authenticity”, addresses the nature of aesthetic autonomy. What it means to be autonomous and its normative significance is generally considered to be ambiguous in the aesthetic domain. In this essay, I propose a way to disambiguate this elusive concept by distinguishing three varieties of autonomy: experiential autonomy, competency-based autonomy, and personal autonomy. Some important issues concerning the nature of aesthetic agency and appreciation are discussed in the course of this critical discussion. The second essay, “Non-Standard Emotions and Aesthetic Understanding”, discusses the role of our emotional responses in the context of aesthetic appreciation. My main argument will reveal that the non-standard or ‘intellectual’ emotions, the emotions which are in fact most important to appreciation, can play a significant epistemic role in our reason-giving aesthetic practices. The third essay, “The Aesthetic Enkratic Principe”, examines what it means to be aesthetically rational. Although some philosophers claim that aesthetics falls within the scope of rationality, a non-akrasia constraint prohibiting certain akratic combinations of attitudes is yet to be developed in this domain. This essay is concerned with the question of whether or not such a requirement is plausible and, if so, whether it is a true requirement of aesthetic rationality. The fourth essay, “Aesthetic Self-Transformation: A Guide for Aesthetic Aspirants”, investigates the nature of aesthetic self-transformation. Two problems arise in this context. First, aesthetic transformative experiences can lead to cases of local irrationality in the form of a mismatch between what is aesthetically judged and what is aesthetically liked. Second, in attempting to resolve this conflict, we encounter two opposing principles that appear to guide aesthetic appreciation with equal force: self-cultivation and aesthetic improvement. I explain the first issue by invoking a coherence requirement (as defended in the previous essay) and resolve the second by outlining a hybrid view of what constitutes good aesthetic reasoning. (shrink)

The goal of this study was to test the role of message framing for effective communication of self-care behaviors in the context of the COVID-19 pandemic, contrasting health and economic-focused messages. We presented 319 participants with an unforced choice task where they had to select the message that they believed was more effective to increase intentions toward self-care behaviors, motivate self-care behaviors in others, increase perceived risk and enhance perceived message strength. Results showed that gain-frame health messages increased intention to (...) adopt self-care behaviors and were judged to be stronger. Loss-framed health messages increased risk perception. When judging effectiveness for others, participants believed other people would be more sensitive to messages with an economic focus. These results can be used by governments to guide communication for the prevention of COVID-19 contagion in the media and social networks, where time and space for communicating information are limited. (shrink)

Digital transformation has allowed to offer additional services - which complement the main product - both in terms of use, emotional and relationship terms. Focused on a traditionally rational insurance customer offering a value that explores the customer's emotions, from co-creating with the user, allows brand differentiation. Given this idea, this document has three purposes. First, identify the role of expectations and the perceived quality of the customer's digital experience. Secondly, to identify the relationship between experience and satisfaction gained in (...) private insurance web areas. Third, identify the most valued digital attributes by the user. A sample of 4,178 customers registered was analyzed using the partial least squares technique. The model is highly predictive to customer experience and evidence the important relationship between the WOW effect and satisfaction, as well as the weak but doble role that expectations play on insurance digital self-service. The model demonstrates that expectations are only relevant before web consumption, because during the process it is the perceived digital quality, in particular the usefulness, information and technology, that offer a true customer experience. This article offers high academic value because it more accurately defines the determinants of the digital insurance customer experience and its effect on customer satisfaction in digital services. While expectations influence attitude before service, this research reveals that perceived digital quality is what delivers a true customer experience. Strategically, the implications are immediate in the field of business as it shows the importance of co-creation in digital design, not only because of the significant savings in implementation costs but also because it guarantees a greater experience, essential in the loyalty of its customers. This ensures the sustainable growth of the company. (shrink)

El artículo establece, principalmente, las consecuencias que el descubrimiento de la fotografía ocasionó en el sistema de las artes y en el ámbito de la reflexión teórica acerca de las manifestaciones artísticas. De este modo, el autor relaciona la expansión de la fotografía con la "muerte del arte", una expansión que patentizó la idea de la "muerte del arte" presente en la tradición romántica, desde Hegel hasta Schiller. Tomando como punto de partida el análisis que de este problema hace Dino (...) Fonnaggio en su texto La muerte del arte y la estética, el autor reflexiona acerca del cuestionamiento que la fotografia hace del concepto de arte, de los límites del sistema de las artes y del establecimiento de las diferencias entre el artista, la obra y el espectador. (shrink)

At work a characterization of the sins of word, i.e., those transgressions in which predominated orality, to understand what was the place that was assigned occurs within a legal framework that tended to control activities individuals and the reason why he was persecuted. At first, it shows what modifications of Christian thought that allowed for specific classifications of sins were, as a result of the emergence of Thomism, and the predominance of an ethical supported by the Decalogue, he began to (...) speak of sins in thought, word, and deed. In researching the mechanisms that the Catholic Church used to control the use of the word they are also presented. The aim was to have strict control of the word to avoid misconceptions, ideas that could break the building and doctrinal belief system from spreading. Freedom of thought, doubt or disbelief were not permissible in a scheme that sought to impose their world view and, therefore, could not allow dissent or questioning of paradigms. (shrink)

Benito Jerónimo Feijoo, el representante más insigne de la filosofía española del siglo XVIII, ahormó un proyecto con importantísimas repercusiones en ámbitos como la ciencia, la política, la literatura, la economía, la teología o la sociedad. Ese compendio de la temprana o primera Ilustración que es el _Teatro crítico universal_ articuló una manera de situarse ante los problemas e inquietudes de su tiempo que llegó a numerosos espacios de debate, pero también de toma de decisiones. Gracias a la extraordinaria difusión (...) del _Teatro_ y de otras de sus obras en la península, en América y en partes de Europa, Feijoo ejerció una enorme influencia intelectual -una autoridad que posiblemente no haya logrado ningún otro autor posterior en lengua española-. Si este marco de reforma que propugnaba acabó logrando sus frutos en el último tercio del siglo XVIII es otro asunto, pero no cabe duda de que Feijoo fue -utilizando conscientemente un anacronismo- el intelectual público de su época. (shrink)

El presente trabajo se propone ofrecer una panorámica general de un tema que ha sido, es y seguirá siendo polémico: la responsabilidad penal de los menores. Para lograr dicho objetivo se dará cuenta de la regulación vigente al respecto, la que hasta llegar a la situación actual ha debido recorrer un largo camino de reformas que serán revisadas en algunos de sus aspectos más controvertidos. Asimismo se fundamentará el indudable carácter penal de la LO 5/2000, de 12 de enero, reguladora (...) de la responsabilidad penal de los menores, de las medidas que impone y, en consecuencia, de la responsabilidad que se exige a los menores sometidos a ella. Parte importante de este artículo estará dedicada, de un lado, a estos menores de entre 14 y 18 años destinatarios de la LO 5/2000, respecto de los que, entre otras cuestiones, se determinará si son o no imputables; y, de otro, a aquellos que tienen menos de 14 años, reflexionando, entre otros extremos, sobre la necesidad o no de rebajar dicha edad como límite mínimo para comenzar a exigir responsabilidad criminal. (shrink)

El movimiento educativo Filosofía para niños y niñas pretende que los estudiantes desde la más tierna infancia sean capaces de pensar por sí mismo de manera efectiva y afectiva. Para ello activamos tres dimensiones del pensamiento: pensamiento crítico, pensamiento creativo, y pensamiento cuidadoso. Palabras clave: filosofía, pensar, autonomía, critico, creativo, cuidadoso.

How can we bolster the academic success of low achieving students and provide a more egalitarian classroom setting? This book describes the process of 'untracking', an educational reform effort that has prepared students from low income, linguistic, and ethnic minority backgrounds for college. Untracking offers all students the same academically-demanding curriculum while varying the amount of institutional support they receive. Helpful institutional 'scaffolds' teach the hidden curriculum of the school, allowing students to develop an academic identity and build bridges between (...) high school and college. There have been many plans and attempts to reform schools, but few detailed investigations of such efforts. This book is a highly readable account of a successful school reform effort. It provides systematic research results concerning the educational and social consequences of untracking previously low achieving students. (shrink)

Algunos críticos de la ciencia afirman que es sólo un punto de vista entre otros, sin alguna autoridad epistémica especial. No obstante, en este artículo se defiende que la idea de que la investigación científica involucra una perspectiva o punto de vista no impone una restricción a su ideal de objetividad. Primero se presentan algunas aclaraciones sobre la noción de punto de vista, luego se atiende al concepto de objetividad científica, y por último se enfrentan algunos desafíos que se desprenden (...) de la noción de punto de vista y amenazan rasgos de la objetividad científica vinculados con su autoridad epistémica. -/- Some critics of science claim that it is only a point of view among others, lacking any special epistemic authority. However, this paper contends that conceiving scientific inquiry as something that involves a perspective or a point of view does not pose a constraint on its ideal of objectivity. We first put forward some clarifications on the notion of point of view, followed by some observations on scientific objectivity; finally, we face some of the challenges that rise from the notion of point of view and threaten features of scientific objectivity tied to its epistemic authority.]. (shrink)

This article is currently available as a free download on ingentaconnect.

As Chinese Studies in Philosophy enters its twenty-fifth year, we wish to thank the editor since its inception, Professor Cheng Chung-ying of the University of Hawaii, for his many years of service, and to welcome with this issue our new editor, Professor Michael Schoenhals of Stockholm University.

El pasado 23 de agosto de 2018 murió Vicent Martínez Guzmán, filósofo com-prometido, autor prolífico y gran persona. Vicent, nacido en La Vall d'Uixó en 1949, nos deja un importante y amplio legado académico, de investigación y de política universitaria.