The Coronavirus Disease 2019 pandemic prompted the need for a teleneuropsychology protocol for the cognitive assessment of older adults, who are at increased risk for both COVID-19 and dementia. Prior recommendations for teleneuropsychological assessment did not consider many of the unique challenges posed by COVID-19. The field is still in need of clear guidelines and standards of care for the assessment of older adults under the current circumstances. Advantages of teleneuropsychological assessment during the COVID-19 pandemic include reduced risk of contracting (...) the virus, eliminating travel time and reducing cost, and more rapid access to needed services. Challenges include disparities in technology access among patients, reduced control over the testing environment, impeded ability to make behavioral observations, and limited research on valid and reliable cognitive assessment measures. The aim of this perspective review is to propose a teleneuropsychological protocol to facilitate neuropsychological assessment utilizing a virtual platform. The proposed protocol has been successful with our clinical and research populations and may help neuropsychologists implement teleneuropsychology services without compromising validity or reliability. However, there is increasing need for research on teleneuropsychological assessment options for both clinical and research purposes. (shrink)

Colombia is the second country with the highest number of internally displaced persons. In the last 10 years, more than 400,000 young people carry, in their life experiences, the title of victims. The psychological and social circumstances that determine the lives of displaced young people in the world are not unknown. Fear, the poor resources for social adaptation available to them, and the possible reproduction of the cycle of violence, represent psychosocial risk factors in the young and displaced population. In (...) this context, the Victims Law in Colombia stipulated various measures of repairment, including Relocation and Return provided the conditions of voluntariness, security, and dignity are present. A hypothesis that well-being will be better in the returnees was set, since they would strengthen the social support networks between neighbors and other victims in their old spaces of life. To test the hypothesis, the scales of Psychological Well-being, Social Well-being, the Satisfaction with Life Scale, and the Psychosocial Trauma Scale were applied to young returnees and relocated in Colombia. The Exploratory and Confirmatory Factor Analysis was performed to extract the general measure of well-being and psychosocial trauma followed by the comparison between the groups. Significance, power, and effect size indicators were obtained, and finally, the partial correlation between the groups was made in relation to psychosocial trauma and well-being. Results showed that returnees have greater well-being and clearer indicators, with respect to that of relocated. In addition, the well-being of returnees has fewer trauma factors, who in turn are quasi-moderated by the situation of return or relocation. (shrink)

Lara Buchak sets out a new account of rational decision-making in the face of risk. She argues that the orthodox view is too narrow, and suggests an alternative, more permissive theory: one that allows individuals to pay attention to the worst-case or best-case scenario, and vindicates the ordinary decision-maker.

This paper provides an account of what it is to have faith in a proposition p, in both religious and mundane contexts. It is argued that faith in p doesn’t require adopting a degree of belief that isn’t supported by one’s evidence but rather it requires terminating one’s search for further evidence and acting on the supposition that p. It is then shown, by responding to a formal result due to I.J. Good, that doing so can be rational in a (...) number of circumstances. If expected utility theory is the correct account of practical rationality, then having faith can be both epistemically and practically rational if the costs associated with gathering further evidence or postponing the decision are high. If a more permissive framework is adopted, then having faith can be rational even when there are no costs associated with gathering further evidence. (shrink)

There are currently two robust traditions in philosophy dealing with doxastic attitudes: the tradition that is concerned primarily with all-or-nothing belief, and the tradition that is concerned primarily with degree of belief or credence. This paper concerns the relationship between belief and credence for a rational agent, and is directed at those who may have hoped that the notion of belief can either be reduced to credence or eliminated altogether when characterizing the norms governing ideally rational agents. It presents a (...) puzzle which lends support to two theses. First, that there is no formal reduction of a rational agent’s beliefs to her credences, because belief and credence are each responsive to different features of a body of evidence. Second, that if our traditional understanding of our practices of holding each other responsible is correct, then belief has a distinctive role to play, even for ideally rational agents, that cannot be played by credence. The question of which avenues remain for the credence-only theorist is considered. (shrink)

Faith is a central attitude in Christian religious practice. The problem of faith and reason is the problem of reconciling religious faith with the standards for our belief-forming practices in general (‘ordinary epistemic standards’). In order to see whether and when faith can be reconciled with ordinary epistemic standards, we first need to know what faith is. This chapter examines and catalogues views of propositional faith: faith that p. It is concerned with the epistemology of such faith: what cognitive attitudes (...) does such faith require, what epistemic norms govern these attitudes, and whether Christian faith can ever adhere to them. (shrink)

In “Can it be rational to have faith?”, it was argued that to have faith in some proposition consists, roughly speaking, in stopping one’s search for evidence and committing to act on that proposition without further evidence. That paper also outlined when and why stopping the search for evidence and acting is rationally required. Because the framework of that paper was that of formal decision theory, it primarily considered the relationship between faith and degrees of belief, rather than between faith (...) and belief full stop. This paper explores the relationship between rational faith and justified belief, by considering four prominent proposals about the relationship between belief and degrees of belief, and by examining what follows about faith and belief according to each of these proposals. It is argued that we cannot reach consensus concerning the relationship between faith and belief at present because of the more general epistemological lack of consensus over how belief relates to rationality: in particular, over how belief relates to the degrees of belief it is rational to have given one’s evidence. (shrink)

Decision theory has at its core a set of mathematical theorems that connect rational preferences to functions with certain structural properties. The components of these theorems, as well as their bearing on questions surrounding rationality, can be interpreted in a variety of ways. Philosophy’s current interest in decision theory represents a convergence of two very different lines of thought, one concerned with the question of how one ought to act, and the other concerned with the question of what action consists (...) in and what it reveals about the actor’s mental states. As a result, the theory has come to have two different uses in philosophy, which we might call the normative use and the interpretive use. It also has a related use that is largely within the domain of psychology, the descriptive use. This essay examines the historical development of decision theory and its uses; the relationship between the norm of decision theory and the notion of rationality; and the interdependence of the uses of decision theory. (shrink)

Neste trabalho de cunho teórico, buscamos analisar a dinâmica dos afetos na perspectiva filosófica de Baruch Espinosa. Ao projetar esse objetivo, procuramos trazer elementos que favoreçam análises da compreensão escolar como espaço de potencialização. Defendemos como considerações finais do estudo que essa perspectiva e entendimento são nucleares para o debate e compreensão da dinâmica dos afetos no processo de humanização.

In the peer disagreement debate, three intuitively attractive claims seem to conflict: there is disagreement among peers on many important matters; peer disagreement is a serious challenge to one’s own opinion; and yet one should be able to maintain one’s opinion on important matters. I show that contrary to initial appearances, we can accept all three of these claims. Disagreement significantly shifts the balance of the evidence; but with respect to certain kinds of claims, one should nonetheless retain one’s beliefs. (...) And one should retain them even though these beliefs would not be supported by the new total evidence if one didn’t already hold them. (shrink)

Este artículo reflexiona acerca de las especificidades de la constitución de los monumentos conmemorativos en vínculo con la historia reciente. Para ello, la mirada se centrará en la noción de contramonumentos, entendiendo a estos últimos como aquellas producciones que, inicialmente de la mano de un grupo de artistas alemanes, desafían las premisas del monumento tradicional. En base a esto, se expone, en primera instancia el desarrollo histórico del monumento, destacando determinados sucesos que se consideran significativos dentro de la extensa cronología (...) en la que éste se inscribe; en un segundo momento, se recuperan una serie de reflexiones y debates que problematizan y cuestionan la efectividad de estos objetos culturales en relación a la evocación del pasado; y finalmente, se presentan y analizan un conjunto de producciones artísticas que se enmarcan dentro de lo que se reconoce como contramonumentos. En este sentido, se considera que la revisión de los aspectos formales, conceptuales y funcionales a partir de las cuales James E. Young definió en la década de los noventa a los contramonumentos, ilumina y habilita nuevas reflexiones sobre las diversas intervenciones, acciones de resistencia y producciones artísticas que se llevan a cabo en la actualidad, muchas de las cuales pueden ser pensadas como contramonumentos. (shrink)

"El cuerpo es siempre un inconveniente", sostiene Susan Sontag sobre la convicción de que es antes un espacio de sufrimiento que de placer. Los avatares de la enfermedad trazan una taxonomía en la cual la responsabilidad del sujeto parece seleccionar las fallas orgánicas. Sobre la conducta irresponsable y apasionada de los travestis chilenos, Pedro Lemebel establece en Loco afán un catálogo de degradación corporal articulado con un lenguaje barroco. El efecto del SIDA en los años 80 y 90 sobre los (...) cuerpos marginales es una "colonización por el contagio" que traslada a la crónica arrabalera las torturas impuestas desde los 70 por la dictadura militar chilena que Roberto Bolaño convierte en performances gore en el relato descarnado de Estrella distante. Allí los aspectos góticos de la corporeidad decadente encuentran una formulación futurista en que la crueldad resulta alentada. En la complementariedad y la tergiversación de las estéticas, el cuerpo se desintegra en un espectáculo que combina lo grotesco y lo fúnebre. "Body is always an inconvenient", writes Susan Sontag on the conviction that it is an space of suffer rather than pleasure. The alternatives of illness trace a taxonomy in which the responsibility of the individual seems choice the organic failures. On the Chilean transvestites' irresponsive and passionate behavior, Pedro Lemebel establishes in Loco afán a catalog of body degradation articulated with baroque language. AIDS' effect in the 80 and 90 on marginal bodies is a "colonization by the contagion" that moves the torture imposed by Chilean military dictatorship since the 70 to the suburban chronicles that Roberto Bolaño makes performances gore in the discarnated narrative Estrella distante. There the gothic aspects of decadent corporality find a futurist formulation in which cruelty is encouraged. In complementarity and distortion of aesthetics, the body is disintegrated in a show combining the grotesque and the funeral. (shrink)

En este artículo nos proponemos analizar el célebre monólogo de Medea que ocupa los vv. 1021-1080 y, en especial, los tres últimos versos, los cuales han dado origen, ya desde la Antigüedad, a una interpretación muy difundida según la cual el conflicto interior de la protagonista sería entre su razón y su pasión. Estudiaremos el contexto en que se insertan los vv. 1078-1080 y los problemas textuales y de traducción que presenta todo el pasaje; propondremos una traducción propia y discutiremos (...) la interpretación canónica que se ha hecho de estos versos, con la hipótesis de que ésta debe ser revisada, ya que no existen fundamentos textuales para sostenerla. In this article we will analyze Medea’s famous monologue and specially the last three verses, which have generated a widely spread interpretation since Antiquity: that Medea’s inner conflict is between her reason and her passion. We will study the context of vv. 1078-1080 and the problems concerning the text and the translation of the whole passage; we will propose a new translation and then present arguments against the canonical interpretation of these verses. Our hypothesis is that this must be revised, since there is not textual evidence to support it. (shrink)

Individual differences in convergent and divergent thinking may uniquely explain variation in analogical reasoning ability. Across two studies we investigated the relative influences of divergent and convergent thinking as predictors of verbal analogy performance. Performance on both convergent thinking and divergent thinking uniquely predicted performance on both analogy selection and analogical generation tasks. Moreover, convergent and divergent thinking were predictive above and beyond creative behaviours in Study 1 and a composite measure of crystallised intelligence in Study 2. Verbal analogies in (...) Study 2 also varied in semantic distance, with results demonstrating divergent thinking as a stronger predictor of analogy generation for semantically far than for semantically near analogies. Results thus further illuminate the link between analogical reasoning and creative cognition by demonstrating convergent and di.. (shrink)

The ‘rollback argument,’ pioneered by Peter van Inwagen, purports to show that indeterminism in any form is incompatible with free will. The argument has two major premises: the first claims that certain facts about chances obtain in a certain kind of hypothetical situation, and the second that these facts entail that some actual act is not free. Since the publication of the rollback argument, the second claim has been vehemently debated, but everyone seems to have taken the first claim for (...) granted. Nevertheless, the first claim is totally unjustified. Even if we accept the second claim, therefore, the argument gives us no reason to think that free will and indeterminism are incompatible. Furthermore, seeing where the rollback argument goes wrong illuminates how a certain kind of incompatibilist, the ‘chance-incompatibilist,’ ought to think about free will and chance, and points to a possibility for free will that has remained largely unexplored. (shrink)

It is sometimes said that faith is recalcitrant in the face of new evidence, but it is puzzling how such recalcitrance could be rational or laudable. I explain this aspect of faith and why faith is not only rational, but in addition serves an important purpose in human life. Because faith requires maintaining a commitment to act on the claim one has faith in, even in the face of counter-evidence, faith allows us to carry out long-term, risky projects that we (...) might otherwise abandon. Thus, faith allows us to maintain integrity over time. (shrink)

One phenomenon arising in epistemic life is allegiance to, and break from, a tradition. This phenomenon has three central features. First, individuals who adhere to a tradition seem to respond dogmatically to evidence against their tradition. Second, individuals from different traditions appear to see the same evidence differently. And third, conversion from one tradition to another appears to be different in kind from ordinary belief shift. This paper uses recent work on the nature and rationality of faith to show that (...) these features can all emerge from individuals acting rationally—in particular, from individuals rationally having faith in the core assumptions of their traditions. One upshot is that we don't need to employ the idea of incommensurability to explain these features. (shrink)

Does postulating skeptical theism undermine the claim that evil strongly confirms atheism over theism? According to Perrine and Wykstra, it does undermine the claim, because evil is no more likely on atheism than on skeptical theism. According to Draper, it does not undermine the claim, because evil is much more likely on atheism than on theism in general. I show that the probability facts alone do not resolve their disagreement, which ultimately rests on which updating procedure – conditionalizing or updating (...) on a conditional – fits both the evidence and how we ought to take that evidence into account. (shrink)

Berichte zur Wissenschaftsgeschichte, Volume 45, Issue 3, Page 291-300, September 2022.

Rodolfo Kusch, un maestro en el recuerdo -- Alejandra Pizarnik, o la poesía escrita con el cuerpo -- Alejandra (poema) -- Mateo Booz y Santa Fe, su país.

En este artículo, nos preguntamos si es pertinente un análisis del personaje de Medea de Eurípides, y más concretamente, de su filicidio, a la luz de la doctrina aristotélica de la acción. Resulta dudoso, y quizás equívoco, hablar de "responsabilidad" (en sentido aristotélico) en el caso de la heroína, ya que sus motivaciones, como las de todo héroe trágico, tienen un doble signo: enfrentado a una ἀνάγκη superior, también desea lo que está forzado a hacer. Además, Medea no es una (...) mujer común: es un personaje ontológicamente complejo que participa, más de lo que frecuentemente se ha enfatizado, del plano divino. In this article we wonder if it is pertinent to analyse the character of Euripides' Medea and, more precisely, her filicide, in the light of Aristotle's doctrine of action. With regard to the heroine, it is doubtful and perhaps confusing to talk about "responsibility" (in Aristotelian terms) because her motivations, as all tragic heroes', are two-sided: faced to a superior ἀνάγκη he wants what he is forced to do as well. In addition, Medea is not an ordinary woman: she is an ontologically complex character that has a share in the divine level, a share which is more crucial than what has usually been emphasized. (shrink)

Berichte zur Wissenschaftsgeschichte, Volume 45, Issue 3, Page 291-300, September 2022.

En el presente trabajo examino la tesis de José María Sauca sobre la “liquidez constitucional” y las cláusulas de este tipo que identifica en la Constitución Española. Propondré analizarlas a la luz de la tesis de la cláusula alternativa tácita presentada por Kelsen.

This paper examines medical scientists’ accounts of their rediscoveries and reassessments of old materials. It looks at how historical patient files and brain samples of the first cases of Alzheimer’s disease became reused as scientific objects of inquiry in the 1990s, when a genetic neuropathologist from Munich and a psychiatrist from Frankfurt lead searches for left-overs of Alzheimer’s ‘founder cases’ from the 1900s. How and why did these researchers use historical methods, materials and narratives, and why did the biomedical community (...) cherish their findings as valuable scientific facts about Alzheimer’s disease? The paper approaches these questions by analysing how researchers conceptualised ‘history’ while backtracking and reassessing clinical and histological materials from the past. It elucidates six ways of conceptualising history as a biomedical matter: scientific assessments of the past, i.e. natural scientific understandings of ‘historical facts’; history in biomedicine, e.g. uses of old histological collections in present day brain banks; provenance research, e.g. applying historical methods to ensure the authenticity of brain samples; technical biomedical history, e.g. reproducing original staining techniques to identify how old histological slides were made; founding traditions, i.e. references to historical objects and persons within founding stories of scientific communities; and priority debates, e.g. evaluating the role particular persons played in the discovery of a disease such as Alzheimer’s. Against this background, the paper concludes with how the various ways of using and understanding ‘history’ were put forward to re-present historic cases as ‘proto-types’ for studying Alzheimer’s disease in the present. (shrink)

In this paper, I argue for two main hypotheses. First, that self-control is not a natural mental kind and, second, that there is no dedicated mechanism of self-control. By the first claim, I simply mean that those behaviors we label as “self-controlled” are a somewhat arbitrarily selected hodgepodge that do not have anything in common that distinguishes them from other behaviors. In other words, self-control is a gerrymandered property that does not correspond to a natural mental or psychological kind. By (...) the second claim, I mean that self-controlled behaviors are not produced by a mechanism that is not utilized in the production of other behaviors. Not only is there no natural mental property of self-control, there is no mechanism that is dedicated to producing self-controlled behavior. I further evaluate whether this account of self-control has enough explanatory power to account for a range of phenomena related to self-control. I argue that my account does a better job of explaining these phenomena than accounts which appeal to a dedicated self-control mechanism. (shrink)

Situationism is, roughly, the thesis that normatively irrelevant environmental factors have a great impact on our behaviour without our being aware of this influence. Surprisingly, there has been little work done on the connection between situationism and moral luck. Given that it is often a matter of luck what situations we find ourselves in, and that we are greatly influenced by the circumstances we face, it seems also to be a matter of luck whether we are blameworthy or praiseworthy for (...) our actions in those circumstances. We argue that such situationist moral luck, as a variety of circumstantial moral luck, exemplifies a distinct and interesting type of moral luck. Further, there is a case to be made that situationist moral luck is perhaps more worrying than some other well-discussed cases of moral luck. (shrink)

Alfred Mele presents an influential argument for incompatibilism which compares an agent, Ernie, whose life has been carefully planned by the goddess Diana, to normal deterministic agents. The argument suggests both that Ernie is not free, and that there is no relevant difference between him and normal deterministic agents in respect of free will. In this paper, I suggest that what drives our judgement that Ernie is not free in the Diana case is that his actions are merely an extension (...) of Diana's—he is akin to a tool, which she uses solely for her own purposes, and his behaviour occurs only because of the interest Diana takes in its occurring. This contrasts with normal deterministic universes, in which normal agents are not such tools. (shrink)

This paper examines medical scientists’ accounts of their rediscoveries and reassessments of old materials. It looks at how historical patient files and brain samples of the first cases of Alzheimer’s disease became reused as scientific objects of inquiry in the 1990s, when a genetic neuropathologist from Munich and a psychiatrist from Frankfurt lead searches for left-overs of Alzheimer’s ‘founder cases’ from the 1900s. How and why did these researchers use historical methods, materials and narratives, and why did the biomedical community (...) cherish their findings as valuable scientific facts about Alzheimer’s disease? The paper approaches these questions by analysing how researchers conceptualised ‘history’ while backtracking and reassessing clinical and histological materials from the past. It elucidates six ways of conceptualising history as a biomedical matter: (1) scientific assessments of the past, i.e. natural scientific understandings of ‘historical facts’; (2) history in biomedicine, e.g. uses of old histological collections in present day brain banks; (3) provenance research, e.g. applying historical methods to ensure the authenticity of brain samples; (4) technical biomedical history, e.g. reproducing original staining techniques to identify how old histological slides were made; (5) founding traditions, i.e. references to historical objects and persons within founding stories of scientific communities; and (6) priority debates, e.g. evaluating the role particular persons played in the discovery of a disease such as Alzheimer’s. Against this background, the paper concludes with how the various ways of using and understanding ‘history’ were put forward to re-present historic cases as ‘proto-types’ for studying Alzheimer’s disease in the present. (shrink)

The good of those who are worse off matters more to the overall good than the good of those who are better off does. But being worse off than one’s fellows is not itself bad; nor is inequality itself bad; nor do differences in well-being matter more when well-being is lower in an absolute sense. Instead, the good of the relatively worse-off weighs more heavily in the overall good than the good of the relatively better-off does, in virtue of the (...) fact that the former are relatively worse off. This paper articulates and defends the view just described. (shrink)

Existing accounts of the early history of Alzheimer’s disease have focused on Alois Alzheimer’s (1864–1915) publications of two ‘peculiar cases’ of middle-aged patients who showed symptoms associated with senile dementia, and Emil Kraepelin’s (1856–1926) discussion of these and a few other cases under the newly introduced name of ‘Alzheimer’s disease’ in his Textbook of Psychiatry. This article questions the underpinnings of these accounts that rely mainly on publications and describe ‘presenility’ as a defining characteristic of the disease. Drawing on archival (...) research in the Munich psychiatric clinic, in which Alzheimer and Kraepelin practised, this article looks at the use of the category as a diagnostic label in practice. It argues that the first cases only got their exemplary status as key referents of Alzheimer’s disease in later readings of the original publications. In the 1900s, the published cases rather functioned as material to think about the limits of the category of senile dementia. The examination of paper technologies in the Munich psychiatric clinic reveals that the use of the clinical diagnosis of Alzheimer’s disease was not limited to patients of a certain age and did not exclude ‘senile’ cases. Moreover, the archival records reflect that many diagnoses of Alzheimer’s disease were noted in the medical records as suspicions rather than conclusions. Against this background, the article argues that in theory and practice, Alzheimer’s disease was not treated as a well-defined disease entity in the Munich clinic, but as an exploratory category for the clinical and histopathological investigation of varieties of organic brain diseases. (shrink)

Situations are powerful: the evidence from experimental social psychology suggests that agents are hugely influenced by the situations they find themselves in, often without their knowing it. In our paper, we evaluate how situational factors affect our reasons-responsiveness, as conceived of by John Fischer and Mark Ravizza, and, through this, how they also affect moral responsibility. We argue that the situationist experiments suggest that situational factors impair, among other things, our moderate reasons-responsiveness, which is plausibly required for moral responsibility. However, (...) even though we argue that situational factors lower the degree of our reasons-responsiveness, we propose that agents remain moderately reasons-responsive to the degree required for moral responsibility. Nonetheless, those affected by situational factors are arguably less morally responsible than those who are not subject to similar situational factors. We further evaluate an understanding of reasons-responsiveness which relativizes reasons-responsiveness to agents’ circumstances. We argue that the situationist data do not warrant this kind of divergence from Fischer’s and Ravizza’s account. We conclude by discussing what situationist experiments tell us about our relationship to non-reasons. (shrink)

This essay argues that when setting climate policy, we should place more weight on worse possible consequences of a policy, while still placing some weight on better possible consequences. The argument proceeds by elucidating the range of attitudes people can take towards risk, how we must make choices for people when we don’t know their risk-attitudes, and the situation we are in with respect to climate policy and the consequences for future people. The result is an alternative to the Precautionary (...) Principle, an alternative that gives similar policy recommendations in many cases but is also sensitive to the costs of precautions. (shrink)

Suppose we want to do the most good we can with a particular sum of money, but we cannot be certain of the consequences of different ways of making use of it. This article explores how our attitudes towards risk and ambiguity bear on what we should do. It shows that risk-avoidance and ambiguity-aversion can each provide good reason to divide our money between various charitable organizations rather than to give it all to the most promising one. It also shows (...) how different attitudes towards risk and ambiguity affect whether we should give to an organization which does a small amount of good for certain or to one which does a large amount of good with some small or unknown probability. (shrink)

This paper addresses the question of whether gathering additional evidence is always rationally required, both from the point of view of instrumental rationality and of epistemic rationality. It is shown that in certain situations, it is not instrumentally rational to look for more evidence before making a decision. These are situations in which the risk of “misleading” evidence – a concept that has both instrumental and epistemic senses – is not offset by the gains from the possibility of non-misleading evidence. (...) These situations also undermine a particular argument for the claim that it is epistemically rational to look for more evidence, though it is argued that the relationship between instrumental and epistemic rationality makes such arguments flawed to begin with. Furthermore, these situations show us that our epistemic and our practical goals sometimes point us in different directions, not merely because of our limited resources or because our desires are sometimes best served by being in particular epistemic states, but because of the nature of rational action. (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)