This research aims to identify the ethical issues perceived by intensive care nurses in their everyday practice. It also aims to understand why these situations were considered an ethical issue and what interventions/strategies have been or are expected to be developed so as to minimize them. Data were collected using a semi-structured interview with 15 nurses working at polyvalent intensive care units in 4 Portuguese hospitals, who were selected by the homogenization of multiple samples. The qualitative content analysis identified end-of-life (...) decisions, privacy, interaction, team work, and health-care access as emerging ethical issues. Personal, team, and institutional aspects emerge as reasons behind the experience of these issues. Personal and team resources are used in and for solving these issues. Moral development and training are the most significant strategies. (shrink)

This paper intends to explore whether and how the quality of participation experiences is associated with political efficacy and the disposition of migrant and non-migrant young people to becoming involved. The sample includes 1010 young people of Portuguese, Angolan and Brazilian origin, aged between 15 and 29 years old. The results reveal that the quality of participation experiences is related to political efficacy and dispositions to becoming involved, but different groups seem to react differently to different forms of political action.

System analyses deal with interrelationships between different variables that keep the system in balance. In many analysis of complex thinking, a system is viewed as a complex unit in which the ‘whole’ is not reduced to the ‘sum’ of its parts; the system becomes an ambiguous item because it consists of several entities that interact with unforeseen results or, in other words, it is situated at a transdisciplinary level, it is impossible for an area to have a complete reading of (...) its complexity. It was also mentioned that the concept of the open system best describes complexity by stating that ‘the laws of the organization are not equilibrium, but an imbalance that is restored or compensated for by stabilized dynamics’. This idea originated from the field of thermodynamics and the second law, in which the imbalance that it maintains allows the system for an apparent balance. This fragile steady state has something of a paradox, since the structures remain the same, but their constituents are changeable. The concept of open system undoes the door to a theory of evolution that can only derive from the interactions between a system and its ecosystem. Within this systemic approach, the focus of the analysis takes into account the ambiguity, multidisciplinary and complexity associated with system adjustment, i.e. it is intended to qualify an employee job based on their experience and knowledge as a measure of their impact on the organization performance. (shrink)

While firms' engagement with Corporate Social Responsibility has been associated with positive performance impacts, little is known about the incorporation of the United Nations 2030 Agenda into business practices. Precisely, although the literature suggests that firms are pursuing the Sustainable Development Goals (SDGs), there are limited insights on their strategy to implement them in the context of developing countries. To address this gap, we conducted a comprehensive large-scale investigation of 2030 Agenda adoption by Brazilian companies. Accordingly, the analysis of our (...) multicase study reveals (1) variations on the business opportunities brought by the SDGs depending on the firm position in the value chain, (2) which SDGs and target stakeholders are addressed through corporate policies and practices, (3) the different ways firms embrace the SDGs to pursue ambidexterity. Our findings clarify how firms in the developing countries interpret the institutional pressures and assemble their internal resources to respond to the SDGs challenges. Boundary conditions and policy implications are further discussed. (shrink)

This article reflects on childhood times based on the words chrónos, kairós and aión, which the Greeks use to conceptualize time, in dialogue with different authors, such as Kohan, Pohlmann, Skliar, Kohan and Fernandes. In the pedagogical field, we explore how Pedagogy of Childhood has focused on the importance of childhood temporality and children’s agency, with contributions from Hoyuelos, Parrini, Aguilera et al., Barbosa, Oliveira-Formosinho e Araújo, Oliveira-Formosinho, Pinazza and Gobbi. We reflect on what forms of organizing time are (...) possible when we think about children and their childhoods. Would it be a continuous and chronological time, a time of opportunity for the instant or the timeless intensity of the aiónic? Would it be possible to open spaces in school for other temporalities, given its immersion in chronological time, and its extreme emphasis on routine? We seek a relationship between forms of temporality, philosophy, and early education in order to explore alternative possibilities in the relationship between child and the school context, and conclude that, since the child’s is the aiónic time of intense experience, it is in the heightened dynamic immediacy and the multiple symbolic languages of play that it may be possible to create pedagogical structures that provide a dwelling for childhood temporality. (shrink)

Coletânea de trabalhos de especialistas brasileiros que analisam algumas das obras mais importantes de pensadores marxistas deste século: O espírito da utopia (Bloch), Teoria do agir comunicativo (Habermas), Dialética negativa (Adorno), História e consciência de classe (Lukács), Contrarrevolução e revolta (Marcuse), Eduard Fuchs, o colecionador e o historiador (Walter Benjamin), As ideias fora do lugar (Roberto Schwarz), Marx: Lógica e política (Ruy Fausto) e Trabalho e reflexão (José Arthur Giannotti).

A partir da constatação de problemas no desempenho leitor de universitários, projeto de pesquisa realizado na Universidade de Caxias do Sul buscou oportunizar aos alunos o desenvolvimento de habilidades de leitura pelo uso de material instrucional composto por sequências didáticas baseadas em diferentes gêneros do discurso. Descrevemos aqui a sequência que tem como núcleo o editorial. Os alunos envolvidos, ingressantes em cursos de graduação, foram divididos em grupo experimental (GE), submetido à sequência de leitura aqui descrita, e grupo de controle (...) (GC), que trabalhou os mesmos textos do GE com enfoque voltado à análise textual. A questão ecológica constituiu o núcleo temático, e, em cada sequência, propuseram-se quatro instâncias: pré-leitura, leitura-descoberta, pós-leitura e atividade interativa. Os resultados da investigação sugerem que o ensino explícito de leitura, apoiado em princípios sociointeracionistas e metacognitivos, pode contribuir positivamente para o desenvolvimento de habilidades de leitura. (shrink)

Rosa Luxemburg's interpretation of Marxism as the unity between theory and practice sets the basis of her "theory of revolutionary action". That expression can be said to encapsulate her political thought, which was developed in an uninterrupted polemic with the economicist determinism of the Second International.Ao interpretar o marxismo como unidade entre teoria e prática, Rosa Luxemburg lança os fundamentos da sua "teoria da ação revolucionária", palavras com que poderíamos sintetizar o seu pensamento político, elaborado numa polêmica ininterrupta com o (...) determinismo economicista da II Internacional. (shrink)

Rosa Luxemburg's interpretation of Marxism as the unity between theory and practice sets the basis of her "theory of revolutionary action". That expression can be said to encapsulate her political thought, which was developed in an uninterrupted polemic with the economicist determinism of the Second International.Ao interpretar o marxismo como unidade entre teoria e prática, Rosa Luxemburg lança os fundamentos da sua "teoria da ação revolucionária", palavras com que poderíamos sintetizar o seu pensamento político, elaborado numa polêmica ininterrupta com o (...) determinismo economicista da II Internacional. (shrink)

Revolução e Terror andaram sempre de braços dados? Uma parcela significativa do que foi outrora a esquerda acredita que sim e propõe o fortalecimento da democracia como alternativa à revolução, vista como fonte do totalitarismo. Este artigo procura contribuir para esse debate, mostrando a alternativa revolucionária e democrática apresentada por Rosa Luxemburg. Para ela, a democracia não é um valor universal abstrato, mas justamente o resultado de um processo revolucionário em que as massas proletárias, atuando com irrestrita liberdade, lançam os (...) fundamentos de uma "nova época". Entretanto, a revolução alemã, em que Rosa Luxemburg e Karl Liebknecht tiveram um papel central, fracassa e ambos são assassinados. Derrota que traça, de certa forma, o destino da Alemanha contemporânea.Y aurait-il un lien indissoluble entre révolution et terreur? De nos jours, une partie de ce qui a été autrefois la gauche y croit Contre l'idée de révolution, saisie corne la source du totalitarisme, on propose le renforcement de la démocratie. Cet article a l'intention de contribuer à ce débat en montrant l'alternative révolutionnaire et démocratique présentée par Rosa Luxemburg. Pour elle la démocratie n'est pas une valeur universelle abstraite mais justement le résultat d'un processus révolutionnaire où les masses prolétariennes, agissant dans la plus large liberté, lancent les fondements d'une "nouvelle époque". Néanmoins la révolution allemande où Rosa Luxemburg et Karl Liebknecht ont eu un rôle de premier plan avorte et ils sont assassinés. Cette défaite trace, d'une certaine manière, le destin de l'Allemagne contemporaine. (shrink)

No Sofista, mediante os circuitos do procedimento ontológico-binário das divisões dialéticas, Platão busca não somente chegar à verdade das coisas em si, mas, também, a sua correta expressão. A superação das aporias relativas à natureza da linguagem por um tratamento metódico rigoroso, que minimiza suas limitações e inadvertências e a instala numa dimensão transcendente, entre os gêneros do Ser, assegura-lhe o estatuto de discurso filosófico, capaz de dizer aquilo que é como ele é.

Para que um discurso sobre o espetáculo do mundo transcendente seja acolhido como totalidade inteligível e coerente, urge desvencilhar-se da arbitrariedade do domínio de trêmulos contornos do sensível, esfera de opiniões apenas. É o que propõe Platão, na esteira das reflexões dos primeiros pensadores: para suprir deficiências que causam a elisão da realidade e transformar a linguagem num veículo de intelecção autêntica dos conceitos essenciais de um pensar filosófico, ele a coloca no centro de uma especulação rigorosa. Tal como seus (...) antecessores Heráclito e Parmênides, Platão revela logofilia ao empenhar-se na construção de uma nova estrutura discursiva, diferente daquela do homem comum, desencadeando no campo da Filosofia uma revolução que se tornara indispensável: elabora um modelo fundador - princípio de uma ordem permanente propedêutica à construção de uma linguagem formal e abstrata - referente a entes que os homens, na maioria, por si mesmos não conseguem visualizar. Somente nela poderá reverberar a verdade universal das Formas que, ao emprestarem seus nomes à infindável série dos particulares sensíveis, os clarifica e lhes confere significação. Com as teorias que a partir das Formas desenvolve e expõe nos Diálogos , o filósofo visa induzir o leitor a preparar-se para operar, metodicamente, a conversão de sua alma ao plano desses seres ideais, supra-sensíveis, e apreender, assim, a realidade que tudo fundamenta e torna cognoscível. (shrink)

This article gives an affirmative answer to the recurrent question concerning the effective contribution brought by the study of the political thought of the ancient Greeks to the problems faced by modern democratic societies.Este artigo responde afirmativamente à questão, vez por outra retomada, da efetiva contribuição que o estudo do pensamento político dos antigos gregos pode trazer ao debate dos problemas com que se defrontam as modernas sociedades democráticas.

For a discourse on the spectacle of the transcendental world to be received in its comprehensible and coherent totality, its needs to get rid of the arbitrariness of the dominion of tremulous shapes of the sensitive, which is merely the sphere of opinions. This is what Plato suggests, following the course of reflection of the first thinkers: in order to compensate the deficiencies that entail elision of reality and to transform language into a vehicle of authentic intellection of the fundamental (...) concepts of philosophical thinking, he sets it into the center of a rigorous speculation. In the same way as his predecessors Heraclitus and Parmenides, the philosopher reveals logofilia at exerting himself to build a new discursive structure, different from that of common man and thereby stirring, in the field of philosophy, a revolution that had become indispensable: he elaborates a founding model - the beginning of a permanent order as the prelude to the edification of a formal and abstract language that refers to entities that the majority of humans cannot visualize by themselves. Only through it will the universal truth of the divine Forms be able to shine, which, at lending their names to the endless series of sensible particulars, clarifies them and confers them signification. Through the theories he develops based on them and exposes in the Dialogues,the philosopher aims at inducing the reader to prepare himself to methodically operate the conversion of his soul to the level of these super-sensitive ideal beings and grasp, thus, the reality that founds and turns everything cognizable.Para que um discurso sobre o espetáculo do mundo transcendente seja acolhido como totalidade inteligível e coerente, urge desvencilhar-se da arbitrariedade do domínio de trêmulos contornos do sensível, esfera de opiniões apenas. É o que propõe Platão, na esteira das reflexões dos primeiros pensadores: para suprir deficiências que causam a elisão da realidade e transformar a linguagem num veículo de intelecção autêntica dos conceitos essenciais de um pensar filosófico, ele a coloca no centro de uma especulação rigorosa. Tal como seus antecessores Heráclito e Parmênides, Platão revela logofilia ao empenhar-se na construção de uma nova estrutura discursiva, diferente daquela do homem comum, desencadeando no campo da Filosofia uma revolução que se tornara indispensável: elabora um modelo fundador - princípio de uma ordem permanente propedêutica à construção de uma linguagem formal e abstrata - referente a entes que os homens, na maioria, por si mesmos não conseguem visualizar. Somente nela poderá reverberar a verdade universal das Formas que, ao emprestarem seus nomes à infindável série dos particulares sensíveis, os clarifica e lhes confere significação. Com as teorias que a partir das Formas desenvolve e expõe nos Diálogos, o filósofo visa induzir o leitor a preparar-se para operar, metodicamente, a conversão de sua alma ao plano desses seres ideais, supra-sensíveis, e apreender, assim, a realidade que tudo fundamenta e torna cognoscível. (shrink)

Heraclitus is known in the history of thought, for his doctrine of universal mobilism. The enigmatic proposition "everything flows nothing remains unchanged" lies at the core of Western Metaphysics: it inspired Plato's Theory Of the Two Worlds-which puts forward a radical separation between that which moves and which doesn't-and also the platonic view of the last Dialogues, which includes motion among the attributes of being. In view of these influences and in order to understand well the genesis of Western Phylosophy, (...) it seems to us that it would be important to reflect a bit more on the essence of Heraclitus' becoming.Heráclito é conhecido na história do pensamento filosófico como o propositor da doutrina do mobilismo universal O "tudo flui, nada permanece", asserção pela qual é comumente sintetizada, integra o cerne da Metafísica: suscita em Platão a não menos conhecida Teoria das Formas, que acabará por tomar-se o pensamento diretor da filosofia do Ocidente. Para melhor compreender essas ressonâncias, desenvolveremos algumas considerações sobre a essência do devir heraclítico. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 118-138, January 2022.

Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...) members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003–2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation’s country of origin. (shrink)

O que somos? Como nos tornamos o que somos? Quais relações de saber-poder atravessam nossas subjetividades? Quais dispositivos e tecnologías foram/são mobilizados em torno das urgências histórico-contemporâneas? Quais outros somos são possíveis diante das estratégias de governamentalidade disciplinares e biopolíticas que marcam a contemporaneidade? O pensamento de Michel Foucault e seu modo crítico de indagação histórica e filosófica possibilitam que interpelemos os processos que nos fizeram e nos fazem ser quem somos, seus mecanismos de assujeitamento e posibilidades de resistências, nos (...) levando a problematizar os processos de subjetivação como efeitos e indicios de relações de poder-saber historicamente constituídas [...]. (shrink)

Este artigo focaliza a construção de novos espaços para a loucura no processo de fortalecimento de pessoas que transitaram do papel de usuárias de um serviço de saúde mental para o lugar de cuidadores. Realizamos um estudo de caso no Movimento de Saúde Mental Comunitário do Bom Jardim (Fortaleza/Cea..

Business Ethics: A European Review, EarlyView.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Volver nuestra atención hacia la lectura pausada y el estudio detenido de los clásicos resulta siempre enriquecedor, reconfortante, pero a la vez necesario, porque nos ayuda a tomar verdaderamente conciencia de que numerosos conceptos filosóficos y estructuras argumentativas, que son tenidas por modernas, encuentran sin embargo su fuente original en el caudal inagotable del pensamiento griego. Ello pone de mani esto el impetuoso afán humano por desentrañar el origen primero de las cosas, ya existente de forma notable, en los albores (...) del conocimiento, en donde se puede percibir ―como la doctrina ha señalado con acierto― el tránsito del mito al logos, acaecido de manera paralela a la construcción paulatina de la filosofía como saber supremo, que toma su asiento en una racionalización de los mitos, y que tiene su causa postrera en el deslumbramiento del hombre en presencia de las cosas, y en la búsqueda incansable del por qué de los fenómenos. (shrink)

A disciplina Filosofia no ensino secundário/médio brasileiro apresenta um movimento de intermitência caracterizado ora pela presença garantida, ora pela presença indefinida e ora pela ausência garantida, tal como define Dalton José Alves. Analisar esse fenômeno pela perspectiva da história das disciplinas escolare,s sob a compreensão de Chervel e Goodson, foi o objetivo deste trabalho. Para a investigação utilizou-se como fontes as leis de reformas do ensino secundário brasileiro, os programas da disciplina e a distribuição da carga horária destinada ao (...) seu ensino determinadas pelas reformas. Concluiu-se que essa intermitência foi favorecida pelas políticas governamentais liberais de cunho desenvolvimentista, pela ausência de um corpus academicus que sustentasse a Filosofia enquanto disciplina na Educação Básica brasileira e pela aparente inadequação do saber filosófico à proposta da escola moderna. (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)

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (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)

A partir da constatação de problemas no desempenho leitor de universitários, projeto de pesquisa realizado na Universidade de Caxias do Sul buscou oportunizar aos alunos o desenvolvimento de habilidades de leitura pelo uso de material instrucional composto por sequências didáticas baseadas em diferentes gêneros do discurso. Descrevemos aqui a sequência que tem como núcleo o editorial. Os alunos envolvidos, ingressantes em cursos de graduação, foram divididos em grupo experimental (GE), submetido à sequência de leitura aqui descrita, e grupo de controle (...) (GC), que trabalhou os mesmos textos do GE com enfoque voltado à análise textual. A questão ecológica constituiu o núcleo temático, e, em cada sequência, propuseram-se quatro instâncias: pré-leitura, leitura-descoberta, pós-leitura e atividade interativa. Os resultados da investigação sugerem que o ensino explícito de leitura, apoiado em princípios sociointeracionistas e metacognitivos, pode contribuir positivamente para o desenvolvimento de habilidades de leitura. (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)

Neste ensaio abordamos os impactos da pandemia do novo coronavírus e como isso resultou em mudanças nas práticas educativas que se configuram ainda incipientes. Antes de descrever as consequências provenientes da Covid-19 no exercício docente e nas ações pedagógicas escolares, fazemos uma contextualização inter-relacionando distintos cenários socioculturais: desde o global, com informações sobre o vírus em larga escala, ao nacional e local – quando o vírus deixa de ser uma ameaça distante e se aproxima cada vez mais de nosso país, (...) tornando-se parte de nossa realidade. Ao final, complementamos a reflexão tendo como horizonte os caminhos possíveis da Educação com a cultura digital. (shrink)

A partir da fenomenologia, os textos que compõem esta obra pretendem apresentar questões como a popularização da Biomedicina, as experiências do viver com HIV/AIDS e de recomposição do cotidiano após situações de violência sexual e reflexões sobre habilidades sensoriais na contemporaneidade. Apresenta dois capítulos que buscam tratar do Candomblé e os processos de autoidentificação e orientação das relações pessoas e orixás.

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)