Beyond different starting points, stakeholder theory and Catholic Social Thought share many compatible perspectives when analyzing the role of the firm in economic activity, especially regarding the attention of the firm to different social and economic actors. Additionally, ST bears limitations regarding its ethical and anthropological foundation, and also about the legitimation of the different stakeholders’ interests. Therefore, ST lacks clear criteria to solve possible conflicts of interest between stakeholders. This paper analyzes the potentiality of ST, widely accepted in corporate (...) management, to integrate CST principles in order to solve those conflicts. At the same time, the paper studies the possibility of finding in the principles of CST an anthropological and ethical foundation for ST. This foundation could be the source of criteria to discuss the levels of legitimation and prioritization between stakeholders´ interests, especially when those interests collide. (shrink)

Social accounting focuses on value transactions between organizations and their stakeholders; both market ones, where the value perceived by the different stakeholders is identified, and non-markets ones, where transactions are monetized at their fair value. There was long awareness of an emotional value translation, linked to the transfer of different products, services, remunerations, and incentives, regardless of whether they were market or non-market. Yet that emotional value seemed to be anchored in the field of psychology and managed to elude economic (...) science. This study seeks to identify emotional value with consumer surplus and, by extension, of the other stakeholders in a value transfer process. This proposal allows the emotional value to be anchored in the micro-economy and allows it to be objectively calculated using a regression involving three elements: the market price, the fair value interval, and a perceived satisfaction score by the different stakeholders in the form of significant sampling. The result obtained not only allows Social Accounting to be complemented with emotional value, but it also facilitates its incorporation in the strategy to optimize the emotional value. Furthermore, it enables a quantification of the perceived subjective utility, which opens up a research path where some possible lines are clearly identified. (shrink)

The achievement of the common good is generally identified, specially in Christian social, economic and cultural environments, with the Kingdom of God. While for many this is an obvious thinking, in this paper this vision is challenged and dismissed. The recent celebration of the 500 anniversary of the conversion of St Ignatius of Loyola serves us as a revulsive to analyze his process of conversion in order to give light to the discussion about the common good and the Kingdom of (...) God. At the same time, we will use the narrative of the three temptations of Christ in order to reinforce our conclusions. In addition, we will reflect about the purpose of the corporation regarding the conversion of St. Ignatius and will discuss if the orthodox economic model could be a way of building the Kingdom of God. Finally, we will propose that only an economic approach that places in its core love, compassion and the logic of the gift could be compatible with building the Kingdom of God on earth. (shrink)

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization.The authors present asustainable social accounting approach that considers both the social and economic value - Blended Value - generated by an organization for all of its stakeholders. This approach is based on four major theories - Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic - and was developed on the basis of a cost-benefit (...) analysis. (shrink)

This article studies the differences between traditional financial intermediaries (commercial banks, savings banks and cooperative banks) and ethical banks based on property rights, in which the owner decides the ideology, principles, standards and objectives of the organisation. In ethical banking, affinity centres on positive social and ethical values. The article consequendy focuses on an index proposed both to differentiate ethical banks from other types of banks, and also to pinpoint the differences between the various ethical banks themselves.This is the Radical (...) Affinity Index (RAI), which groups banks together in terms of their stance on ethical commitment, concentrating on ethical ideology and principles (information transparency, placement of assets, guarantees and participation) and using a sample of 114 European banks. The evidence shows that transparency of information and placement of assets are factors that differentiate ethical banks from other financial intermediaries.Guarantees and participation are characteristics specific to ethical banks; these variables, however, do not offer clear evidence to our analysis. (shrink)

This paper examines the flow of thoughts on ethics in finance both from academic experts and from published contributions that constitute an alternative view of the financial field from an ethical point of view. A Delphi method was used to achieve consensus about the perceptions and opinions academic experts hold about ethics in financial matters and in the research agenda. This approach permits the early detection of emerging lines, narrowing the research line and shortening subject selection time. An active research (...) map of researchers, countries and lines of investigation was drawn up, and recommendations made of areas that could be highlighted or moderated. (shrink)

A large part of technological advances, especially in the field of industry, have been focused on the optimization of productive processes. However, the detection of anomalies has turned out to be a great challenge in fields like industry, medicine or stock markets. The present work addresses anomaly detection on a control level plant. We propose the application of different intelligent techniques, which allow to obtain one-class classifiers using real data taken from the correct plant operation. The performance of each classifier (...) is assessed and validated with real created faults, achieving successful overall results. (shrink)

ven a cursory look at the extensive literature on mindreading in nonhuman animals reveals considerable variation both in what mindreading abilities are taken to be, and in what is taken as evidence for them. Claims that seem to contradict each other are often not inconsistent with each other when examined more closely. And sometimes theorists who seem to be on the same side are actually talking at cross-purposes. The first aim of this paper is to tackle some important framework questions (...) about how exactly the mindreading hypothesis is to be stated. It emerges in sections 1 and 2 that there are three importantly different versions of the mindreading hypothesis that need to be distinguished. The first (which I call minimal mindreading) occurs when a creature’s behavior covaries with the psychological states of other participants in social exchanges. The presence of minimal mindreading is not in itself evidence for the presence of what I term substantive mindreading. Substantive mindreading involves attributions of mental states. There are different levels of substantive mindreading, varying according to the category of mental state attributions that they involve. Section 2 explores different types of substantive mindreading, according to the extent to which they involve explicitly representing the agent’s backgtround psychological profile. This gives us a principled way of distinguishing propositional attitude mindreading from perceptual mindreading. -/- It is clear that much of the reasoning behind attributions of mindreading abilities to nonlinguistic creatures is analogical in nature. We see in section 3 that much of the discussion in this area proceeds on the basis of a double analogy between animal cognition and human cognition. Researchers assume both that animals solve many problems of social coordination that are analogous to problem solved by humans and that since humans solve those problems using mindreading strategies, so too do non-human animals. How we apply the second analogy, of course, depends upon our interpretation of the particular mindreading strategies that humans employ – in particular, it depends upon the centrality of propositional attitude psychology (or folk psychology) in human social understanding and social coordination. There are good reasons for thinking that the role of propositional attitude psychology in human social life is very much over-stated. This has repercussions for how we think about substantive mindreading in nonhuman animals. It very much weakens the analogical case for identifying propositional attitude mindreading in nonlinguistic creatures. -/- Suspicion of claims of propositional attitude mindreading in non-human animals turns out to be well-founded. In section 4 I present a revised version of an argument I have given elsewhere (Bermúdez 2003) to show that the most sophisticated form of substantive mindreading (the type of mindreading that exploits the concepts of propositional attitude psychology) is only available to language-using creatures. (shrink)

O presente artigo tem como objetivo abordar a governamentalidade proposta por Michel Foucault como ferramenta de análise a ser utilizada em investigações no campo da educação. Considerando sua tradição arqueogenealógica, ao romper com perspectiva de um continuum historiográfico em favor de uma descontinuidade histórica, trata-se de uma mirada sobre os acontecimentos para além da tradicional narrativa encadeada dos fatos, convertendo-se em uma analítica das condições de possibilidade para a emergência de outras formas de se pensar e agir sobre a história. (...) Em assim sendo, a governamentalidade nos permite examinar, no interior de organizações discursivas, novas formas de racionalidade política e suas respectivas tecnologias para o governamento a partir dos modos de produção de saber em sua articulação com as relações de poder que, em um sentido prático, atuam sobre processos de subjetivação. Palavras-chave: Governamentalidade. Ferramenta analítica. Educação. (shrink)

_Art and Morality_ is a collection of groundbreaking new papers on the theme of aesthetics and ethics, and the link between the two subjects. A group of distinguished contributors tackle the important questions that arise when one thinks about the moral dimensions of art and the aesthetic dimension of moral life. The volume is a significant contribution to philosophical literature, opening up unexplored questions and shedding new light on more traditional debates in aesthetics. The topics explored include: the relation of (...) aesthetic to ethical judgement; the relation of artistic experience to moral consciousness; the moral status of fiction; the concepts of sentimentality and decadence; the moral dimension of critical practice, pictorial art and music; the moral significance of tragedy; and the connections between artistic and moral issues elaborated in the writings of central figures in modern philosophy, such as Kant, Schopenhauer and Nietzsche. The contributors share the view that progress in aesthetics requires detailed study of the practice of criticism. This volume will appeal both to the philosophical community and to researchers in areas such as literary theory, musicology and the theory of art. (shrink)

Este texto se escribió y se publicó como parte de las celebraciones del 80 aniversario del Departamento de Filosofía de la Universidad Iberoamericana, Ciudad de México.

Presentado como ponencia en el Congreso Internacional que sobre el exilio se celebró en la UNAM el año 2009 con motivo de celebrarse el 70º aniversario del exilio de 1939 este artículo ha sido completado y actualizado para ofrecer una aproximación a las etapas por las que ha pasado la recepción del exilio filosófico así como a los nombres y publicaciones más importantes que han protagonizado este proceso. Desde los pioneros, pasando por la etapa intermedia, habríamos comenzado la fase de (...) una normalización que culminará cuando el pensamiento de estos autores se incorpore a la enseñanza reglada en nuestras universidades. Cuando esta avance más, la historia de la filosofía española mostrará mejor la cualidad que María Zambrano exigía a cualquier tradición: “continuidad y vigencia”. (shrink)

v. 1. Representation and mind -- v. 2 The organization of the mind -- v. 3. Special topics: language, thought, and belief -- v. 4. Special topics: consciousness, happiness, and free will.

El objetivo del presente papel de trabajo es el de examinar los problemas derivados de la diferenciación entre matemáticas y dialéctica en República VI-VII. Se trata de una lectura problemática de los pasajes donde se expone el método dialéctico en este diálogo, a saber, el símil de la línea (509c-511e). Todo ello lo pretendemos abordar a la luz de las implicaciones a) epistemológicas, b) ontológicas y c) metodológicas. Mostraremos las dificultades que se derivan de las tres perspectivas propuestas, en torno (...) a la relación de identidad o diferencia entre matemática y dialéctica. Palabras clave: Platón; República; Matemáticas; Dialéctica; UnidadThe aim of this paper is to examine the problems derived from differentiating between Mathematics and Dialectics in Republic VI-VII. We undertake a problematic reading of the passages where dialectic method is expounded in this dialogue, namely, the simile of the line (509c-511e). We intend to approach all of this in the light of implications of these sorts: a) epistemological, b) ontological, and c) methodological. We will show the difficulties, derived from the three perspectives proposed, regarding the relation of identity or difference between Mathematics and Dialectics. Keywords: Plato; Republic; Mathematics; Dialectics; Unity. (shrink)

Para analizar el debate entre dos pensadores considerados marxistas, este texto propone situarlos dentro de una tradición filosófica representada por José Ortega y Gasset. Esta tradición recogía de manera original debates filosóficos internacionales y sólo desde la misma puede comprenderse la propuesta de acabar con las Facultades de Filosofía defendida en 1968 por Manuel Sacristán y contestada por Gustavo Bueno. La reconstrucción de dicho debate rescata una reflexión sobre la filosofía, de procedencia orteguiana, que permite respuestas originales al problema de (...) la autonomía de la filosofía y al de la relación con otros saberes. Esa reflexión fue actualizada críticamente en el debate entre ambos autores, aunque hasta ahora ha pasado relativamente desapercibida. (shrink)

Unos de los temas más queridos por Giovanni Piana fue el de la imaginación. Retomando los estudios de Husserl sobre este argumento, contenidos en el band XXIII de la Husserliana, Piana dio vida a una interpretación que trata intersecar la fenomenología con otros plantea-mientos como aquel psicoanalítico clásico y el de Bachelard. En este ensayo se busca eviden-ciar primero el método con el cual Piana trató de comprobar las características específicas de la estructura de la imaginación en comparación con otros (...) actos de experiencias como la per-cepción; por otra parte, una vez que se ha alcanzado determinar los actos de imaginación por el carácter específico de “como si” en el cual se enmarcan, estos se comparan con el recuerdo y finalmente se lleva a cabo un analisis especifico del material de la imaginación, con base siempre en la propuesta filosófica de Giovanni Piana. (shrink)

La presente investigación con diseño metodológico experimental, de tipo cualitativa con un aprendizaje basado en método de observación a 15 estudiantes en cada grupo, como propuesta didáctica extracurricular, realizada dentro de la asignatura de Química General del tronco común en Ingeniería, implantada en tres semestres consecutivos 2018-1, 2018-2 y 2019-1, en el Laboratorio de Química, de la Universidad Autónoma de Baja California, Campus Guadalupe Victoria del Valle de Mexicali, en Baja California, México. La materia de Química General, es de carácter (...) obligatorio y está ubicado en el segundo semestre del tronco común de las ciencias de la ingeniería. (shrink)

English summary: Gilduin (1155) was, from 1113, the first abbot of the community of the Canons Regular of St Augustine, soon to become an abbey, under the auspices of St Victor of Marseille, on the left bank of the river Seine. After the death of his confrere Hugh, who was of German descent and the leading figure of the Victorines, on 11 February 1141, abbot Gilduin took care that the writings of Hugh were collected and compiled in a representative complete (...) edition. This 'Gilduin-edition' - as it is called in Medieval scholarship - comprises four volumes, the first of which is reconstructed herewith and presented in print. This volume follows the 2008 edition of Hugh's theological summa, De sacramentis christiane fidei. Then as now we are dealing with a critical albeit historical text. This new volume contains nine works, among which the first ever complete edition of Hugh's Cronica surely stands out. German description: Gilduin (+ 1155) war ab 1113 der erste Abt der einige Jahre zuvor gegrundeten und bald zur Abtei erhobenen Gemeinschaft von Augustinerchorherren unter dem Patronat des hl. Victor von Marseille, auf dem linken Ufer der Seine. Nach dem Tode seines Mitbruders Hugo, des aus Deutschland stammenden fuhrenden Kopfes der Viktoriner, am 11. Februar 1141 hat Abt Gilduin dafur gesorgt, daa die Schriften Hugos gesammelt und in einer reprasentativen Gesamtausgabe zusammengestellt werden. Diese in der internationalen mediavistischen Forschung so genannte,Gilduin-Ausgabe' der Werke Hugos von Saint-Victor umfaat vier Bande, deren erster hiermit rekonstruiert und im Druck vorgelegt wird. Dieser Band folgt somit auf unsere im Jahre 2008 besorgte Ausgabe der theologischen Summe Hugos, De sacramentis christiane fidei. Damals wie heute handelt es sich um einen kritischen, wenngleich historischen Text. Dieser neue Band umfaat neun Werke, unter denen insbesondere die uberhaupt erste vollstandige Ausgabe von Hugos Cronica hervorzuheben ist. (shrink)

Table of Contents Acknowledgments 1 Self-Consciousness and the Body: An Interdisciplinary Introduction by Naomi Eiland, Anthony Marcel and José Luis Bermúdez 2 The Body Image and Self-Consciousness by John Campbell 3 Infants’ Understanding of People and Things: From Body Imitation to Folk Psychology by Andrew N. Meltzoff and M. Keith Moore 4 Persons, Animals, and Bodies by Paul F. Snowdon 5 An Ecological Perspective on the Origins of Self by George Butterworth 6 Objectivity, Causality, and Agency by Thomas Baldwin (...) 7 At Two with Nature: Agency and the Development of Self-World Dualism by James Russell 8 Ecological Perception and the Notion of a Nonconceptual Point of View by José Luis Bermúdez 9 Proprioception and the Body Image by Brian O’Shaughnessy 10 Awareness of One’s Own Body: An Attentional Theory of Its Nature, Development, and Brain Basis by Marcel Kinsbourne 11 Body Schema and Intentionality by Shaun Gallagher 12 Living without Touch and Peripheral Information about Body Position and Movement: Studies with Deafferented Subjects by Jonathan Cole and Jacques Paillard 13 Bodily Awareness: A Sense of Ownership by M. G. F. Martin 14 Bodily Awareness and the Self by Bill Brewer 15 Introspection and Bodily Self-Ascription by Quassim Cassam 16 Consciousness and the Self by Naomi Eilan Contributors Index. (shrink)