En este nuevo contexto social, cultural, político y económico, sin lugar a dudas la educación ha logrado avances en el tema de la reforma educacional y en específico en los cambios de la educación especial. Sin embargo, pese a ello se vuelve trascendental a estas alturas un cambio a nivel paradigmático, respecto a como el sistema educativo concibe el tema de la discapacidad y en específico de la discapacidad auditiva. En especial cuando vemos en un contexto más global que en (...) países como: Cuba, Brasil, Argentina, etc. la comunidad sorda es estudiada a partir de una visión socio–cultural, visión que sin lugar a dudas ha permitido grandes avances en educación y ha dejado en evidencia que en nuestro país se concibe el tema de la discapacidad auditiva como una cualidad ontológica ignorando la visión sociocultural que considera a la comunidad sorda como portadora de su propia lengua, cultura e inteligencias, lo cual sin lugar a dudas, es trascendental en el proceso de integración y de enseñanza y aprendizaje. (shrink)

Algebraic quantum field theory (AQFT) puts forward three ``causal axioms'' that aim to characterize the theory as one that implements relativistic causation: the spectrum condition, microcausality, and primitive causality. In this paper, I aim to show, in a minimally technical way, that none of them fully explains the notion of causation appropriate for AQFT because they only capture some of the desiderata for relativistic causation I state or because it is often unclear how each axiom implements its respective desideratum. After (...) this diagnostic, I will show that a fourth condition, local primitive causality (LPC), fully characterizes relativistic causation in the sense of fulfilling all the relevant desiderata. However, it only encompasses the virtues of the other axioms because it is implied by them, as I will show from a construction by Haag and Schroer (1962). Since the conjunction of the three causal axioms implies LPC and other important results in QFT that LPC does not imply, and since LPC helps clarify some of the shortcomings of the three axioms, I advocate for a holistic interpretation of how the axioms characterize the causal structure of AQFT against the strategy in the literature to rivalize the axioms and privilege one among them. (shrink)

The paper concentrates on the Chinese philosophical strand of Daoism and analyses in how far this philosophy can contribute to new directions in management theory. Daoism is an ancient Chinese philosophy, which can only be traced back roughly to about 200 or 100 BC when during Han dynasty the writers Laozi and Zhuangzi were identified as “Daoists”. However, during Han dynasty Daoism and prevalent Confucianism intermingled. Generally, it is rather difficult today to clearly discern Daoist thought from other philosophical strands (...) as in the same period also Buddhism, Mohism and Legalism shaped contemporary thinking. Furthermore, there is a difference between the religious practice of Daoism in the sense of popular religion and the theoretical basis of Daoist thought presented in Laozi and Zhuangzi. The religious practice in contrast can have very mystical elements, which are linked to superstition. Moreover, there is also the question of in how far Daoist thought and practice is still prevalent at all in Chinese society today. Hence, the picture of Daoism is heterogeneous, first, regarding the question of what can be defined as the “original core” of Daoism, second, the difference between thought and religious practice, and third, the question of the prevalence of Daoist thought in China today. This paper offers a broader discussion regarding the potential ways of application of Daoist thought today over five parts. First, it illuminates the most important values taught under the name of Daoism. Thereby, it focuses on the Daoist thought and leaves out the actual religious practice together with its mystical elements. Second, these values are then put into the management context to analyse in how far Daoism can broaden our contemporary understanding of management in general and different management styles in particular. Third, Daoism in a management context is then contrasted with the comparably rigid Confucian doctrine also applied in a business context. Here, the application of Daoist and Confucian thought in the fields of leadership, management and corporate ethics is presented and compared. Fourth, insights into the real business practice in China regarding Chinese philosophies like Daoism and Confucianism in fields like management, strategy or corporate ethics are provided. Fifth, an outlook is presented where Daoism is discussed in the context of contemporary debates on sustainability and CSR. Here, the proposed paper illuminates in how far the philosophy of Daoism can also contribute to a more holistic understanding of sustainability and CSR today, thereby contributing to more innovative solutions in management. (shrink)

En este artículo se examinan las teorías inscritas en el denominado giro ético de la teoría crítica, iniciado por Honneth con su teoría del reconocimiento y continuado por Rosa y Jaeggi con sus respectivas concepciones de una sociología de la vida buena en la forma de la resonancia y una concepción dialéctico-pragmática de los procesos de emancipación de las formas de vida. El propósito principal es distinguir el lugar de la dimensión ético-afectiva de la vida buena, respecto de las tradiciones (...) normativas ético-abstinentes, orientadas más bien por un concepto de justicia. (shrink)

Many critics of libertarian freedom have charged that freedom is incompatible with indeterminism. We show that the strongest argument that has been provided for this claim is invalid. The invalidity of the argument in question, however, implies the invalidity of the standard Consequence argument for the incompatibility of freedom and determinism. We show how to repair the Consequence argument and argue that no similar improvement will revive the worry about the compatibility of indeterminism and freedom.

This paper reports on an action research project about organizational change by a regional food bank in New York State’s southern tier. While the project team initially included a sociologist, food bank leadership and staff, it expanded to involve participants in food access programs and area college students. This paper combines findings from qualitative research about the food bank with findings generated through a collaborative inquiry about a ten-year process of organizational change. We ask how a regional food bank can (...) change its approach to address root causes of hunger. Acknowledging that narrow, pragmatic definitions of hunger promote charitable responses, our collaboration is grounded in structural understandings of poverty that refuse to blame the poor or treat poverty as an accident. Decades-long economic restructuring, deindustrialization and a rise in the service economy have resulted in growing inequality and long-term demand for “emergency” food in New York State. We outline critiques by scholars and practitioners of the emergency food regime. Description and analysis of the organizational change efforts of the Food Bank of the Southern Tier combine discourse analysis, collaborative inquiry, interviews, and participant observation. Discourse analysis of the agency’s strategic plans documents changes in aspirations, exposure to new epistemic communities and repertoires of actions. Interviews with participants evidence impacts of the organization’s advocacy and education programs on people with lived experience in poverty. Through a participatory process, we developed a collaborative chronology of phases of organizational change. Collaborative analysis of organizational changes demonstrates new definitions of the problem, a shift in service focus, changing outcomes and increased funding for advocacy. While recognizing substantial constraints, this project contributes to evidence that food banks may shift their discourse and practices beyond charity. (shrink)

Abstract Occupational stress in nursing has attracted considerable attention as a focus for research and as a consequence multiple objects of nurses' stress, or 'stressors', have been identified. This paper puts into question the dominant conceptual and methodological approach to occupational stress in nursing research by both foregrounding the notion of anxiety and juxtaposing it with the notion of 'stress'. It is argued that the notion of 'stress' and the domination of the questionnaire have produced a narrow reading of the (...) topic. Some of the literature on occupational stress/anxiety in nursing is reviewed and our analysis illustrates how the identified objects of stress have a tendency to multiply contingent on the number of studies undertaken. Thus definitive objects of nurses' stress remain elusive. We argue that a return to the notion of 'anxiety' and methodological approaches other than empirical ones can bring both depth and breadth to the consideration of occupational distress in nursing. Further, we argue that the object of 'anxiety' is unconscious, thus unknown, and given this, a more informative approach is to map nurses' response to anxiety, the discursive formations arising out of anxiety, rather than attempt to define those objects of anxiety. (shrink)

In order to define some interesting consequence relations, certain generalizations have been proposed in a many-valued semantic setting that have been useful for defining what have been called pure, mixed and ordertheoretic consequence relations. But these generalizations are insufficient to capture some other interesting relations, like other intersective mixed relations or relations with a conjunctive interpretation for multiple conclusions. We propose a broader framework to define these cases, and many others, and to set a common background that allows for a (...) direct compared analysis. At the end of the work, we illustrate some of these comparisons. (shrink)

This article argues that environmental considerations fall within the scope of medical bioethics, and there are implications specific to medical education. It endorses the need to expand the scope and epistemology of contemporary medical bioethics discourse by including themes related to environmental considerations. Our discussion begins by providing a brief history of environmental bioethics. It then offers a critique of three specific health and environmental issues, namely technology, toxics, and consumption, and discusses how these issues are key to articulating moral (...) considerations of human health and subsequently medicine and its teaching. Lastly, it explores criticisms of including environmental issues into the bioethical debate before providing suggestions of how environmental ethics can be included into the medical curriculum. This article concludes by suggesting theoretical possibilities for environmentally inclusive bioethics, such as reorienting bioethical discussions to its original environmental advocacy and supporting environmental bioethics as a competency in medical education. (shrink)

En torno al libro de Hannah Arendt Los orígenes del totalitarismo se buscan explicaciones a la lógica del Estado totalitario, es decir, su modo de operar y sus consecuencias en el ámbito de la libertad, del reconocimiento y del modo de vida que los sujetos pueden esperar en tal Estado. Se encuentra que el terror que se impone logra una deshumanización de los sujetos que, al haber perdido todo lo racional, se encuentran en el territorio de lo inconcebible.

The principle of beneficence directs healthcare practitioners to promote patients’ well-being, ensuring that the patients’ best interests guide treatment decisions. Because there are a number of distinct theories of well-being that could lead to different conclusions about the patient’s good, a careful consideration of which account is best suited for use in the medical context is needed. While there has been some discussion of the differences between subjective and objective theories of well-being within the bioethics literature, less attention has been (...) given to the questions of what work a theory of well-being needs to do in bioethics and which standards of success ought to be used in selecting a theory of well-being for use in medicine. In this article, I argue that traditional theories of well-being developed in philosophy are not well suited to meet the needs of the medical context. For the principle of beneficence to be most useful, the underlying account of well-being should satisfy two conditions: first, it needs to lead to a concrete, action-guiding determination of the patient’s good; and, second, any recommendations it offers need to be justifiable to patients. Standard accounts of well-being have difficulty satisfying both conditions. Exploring the limitations of these theories when applied to treatment dilemmas helps point the way toward the development of an account of well-being better suited to healthcare. (shrink)

Hastings Center Report, Volume 52, Issue S1, Page S39-S41, March‐April 2022.

The field of bioethics is calling for a new generation of scholars equipped with the normative, empirical, and practical knowledge and expertise to prioritize equity concerns largely underrepresent...

Recent research has provided compelling evidence that children experience the negative counterfactual emotion of regret, by manipulating the presence of a counterfactual action that would have led to participants receiving a better outcome. However, it remains unclear if children similarly experience regret’s positive counterpart, relief. The current study examined children’s negative and positive counterfactual emotions in a novel gain-or-loss context. Four- to 9-year-old children (N = 136) were presented with two opaque boxes concealing information that would lead to a gain (...) or loss of stickers, respectively. Half of the children chose between two keys that matched each box, whereas the other half were compelled to select one box because only one of the two keys matched. After seeing inside the alternative, non-chosen box, children were significantly more likely to report a change in emotion when they could have opened that box than when they could not have. The effects were similar for children who lost stickers and won stickers, and neither effect varied with age. These findings suggest that children may become capable of experiencing regret and relief around the same time, although their expression of these counterfactual emotions may vary with actual and counterfactual gains and losses. (shrink)

The compliance-based approach and the integrity approach have been the mainstream responses to corporate scandals. This paper proposes that, despite each approach comprising necessary elements, neither offers a comprehensive solution. Compliance and integrity, far from being mutually exclusive, reinforce each other. Working together, in a correct relationship, they build a harmonized system that yields positive synergies and which also advocates prudence. It enables the generation of a culture of compliance that tends to minimize the technical and ethical errors in decision (...) making. In order to explore an applied harmonized approach, we analyze the audit committee, a specific and broadly accepted regulatory instrument. Formed by non-executive members, regulation requires these members to be dedicated, qualified, and independent as a guarantee of efficiency. We show how the compound of those elements produces positive effects in a context of solid governance. We conclude that it is the strong relationship between efficiency and prudence, in the creation of a culture of compliance, which enables the minimization of errors. (shrink)

It's unnerving, isn't it? When our faith feels ungrounded, untethered... unreal. When our certainty is adrift, as though an undercurrent has pulled us away from shore into the deep, into the darkness. This is disillusionment. This is spiritual pain. And if this is you, please know that you are not alone. (And you are not as far away from safety as you may feel or fear.) Though faith shines best in full sun, it grows depth in the dark. The night (...) is not your enemy. In fact, the night is necessary. In The Night Is Normal, revered author, speaker, and mentor Dr. Alicia Britt Chole offers a groundbreaking perspective that reveals spiritual disillusionment as an unexpected friend. Within these sacred pages, you'll explore how night-faith develops within your soul something far more satisfying than understanding and far more powerful than peace. Whether you're disillusioned with God, yourself, or others, Alicia offers practical and soul-full tools to help you navigate the night and find your way to a livable and love-saturated hope. Your night will not last forever. Within it, there is priceless treasure (that's simply too weighty to be sourced in sunshine). (shrink)

Medical-Legal Partnerships (MLPs) have been widely acclaimed for promoting health equity and achieving meaningful outcomes. Yet, little to no research has analyzed if this critical work has been done with communities — through meaningful engagement and building power — or if it has been done for communities without their involvement.

El reclutamiento de esclavos y libertos en las milicias, guerrillas y ejércitos conformados durante las guerras de Independencia fue un fenómeno creciente tanto en las filas de las fuerzas realistas como en la de los patriotas. Ambos prometieron a los reclutas con ese estatus social la libertad por su servicio militar, pero el Ejército libertador le sumó al hecho de ser personas libres la ciudadanía. Los libertos soldados, entonces, aprovecharon el contexto generado por la guerra para luchar y afianzar la (...) libertad, la ciudadanía y otros derechos a través de memoriales y representaciones en los cuales emplearon un lenguaje revolucionario que en ocasiones trascendía las propuestas de los libertadores. (shrink)

It has been commonplace to maintain of the phenomenon that occurred during classical times, the change from relying on myth to trusting in reason: (1) that the emergence of philosophy from myth was marked by an abrupt discontinuity; (2) that mythical thinking was left behind once philosophy was invented or discovered; and (3) that the ancient Greeks were the agents of this miracle. This paper suggests that the so-called “Greek miracle” was, in fact, a miracle manqué and, more importantly, that (...) close examination of this failed miracle offers valuable insight into the philosophical crisis facing the world today. (shrink)

El presente artículo es un trabajo que tiene por objetivo revisar reflexivamente uno de los procesos más antiguos de la historia, como lo es la interacción entre maestro y estudiante dentro de los ritmos sociales, dinamizándose el análisis en los siguientes apartados las ciencias naturales en contexto, el aprendizaje desde la resiliencia y una mirada cosmopolita de la ética cimentada en el acto natural de educar, el enfoque utilizado es cualitativo, el método de análisis es deductivo, los resultados alcanzados están (...) basados en la sistematización de los componentes históricos, sociales y psicológicos del maestro y el estudiante. (shrink)

La noción de sentido común en la obra de Hannah Arendt juega un papel fundamental a la hora de explicar cómo un hombre del tipo de Adolf Eichmann podía mantener una auténtica incapacidad para pensar. No obstante, la manera como esta autora comprende aquella noción no es plenamente clara: el sentido común se halla aparentemente en un punto medio entre la actividad del pensamiento y el conocimiento científico, pues aun cuando el sentido de realidad proporcionado por el sentido común resulta (...) fundamental para ambos, éstos, dada la manera como se oponen entre sí, no se reducen a este mero sentido de realidad. Según creo, la tensión que genera este fenómeno puede ser evaluada con más claridad si se estudia la expresión ‘sentido común’ a partir de dos significados distintos –aunque complementarios– de acuerdo con su carácter pasivo y activo: el sentido común puede ser comprendido desde un punto de vista ‘sensible’ y un punto de vista ‘semántico’, respectivamente. (shrink)

El presente trabajo investiga las tesis sobre el poder civil de Alonso de la Veracruz que buscan incorporar en la comunidad política española a los habitantes autóctonos del Nuevo Mundo, tesis que suelen relacionarse con F. de Vitoria y el tomismo español, y que últimamente son consideradas parte del republicanismo novohispano elaborado desde la periferia americana. Se busca demostrar que su propósito era aplicar una teoría de derechos naturales, sin que ello implique participación política de los indios americanos. Se analiza (...) la postura del fraile frente a la diversidad cultural y la guerra contra los indios. The paper explores Alonso de la Veracruz's theses on civil power, which sought to integrate the native inhabitants of the New World into the Spanish political community. These theses, which have usually been associated with F. de Vitoria and Spanish Thomism, have recently come to be considered part of a Novohispanic republicanism developed in the American periphery. The article seeks to show that the purpose of such theses was to apply a theory of natural rights that did not entail the political participation of the indigenous population, as well as to analyze Veracruz's position regarding cultural diversity and the war against the indigenous peoples. (shrink)

Name der Zeitschrift: Byzantinische Zeitschrift Jahrgang: 108 Heft: 1 Seiten: 179-206.

Las procesiones de difuntos fueron un tema muy favorecido en la literatura mexicana de los siglos XIX y XX. Estas historias tienen sus orígenes en los relatos sobre una aparición de ultratumba que dentro del imaginario sobrenatural de Galicia es conocida como la Santa Compaña, la cual llegó a tierras novohispanas en el siglo XVI, como parte de las crónicas de las órdenes religiosas. No obstante, con el paso del tiempo la creencia se secularizó y adquirió tintes cada vez más (...) literarios, hasta tomar la forma de un relato tradicional con añadidos y supresiones que obedecen a elementos locales y a la idiosincrasia de los pueblos entre los que circula. (shrink)

AS IS WELL KNOWN, one of Kant's major concerns was the reconciliation of Newtonian science and metaphysics, a preoccupation made particularly acute by the need to provide a satisfactory explanation of organisms. It is in light of his claim that only the mechanistic principles of Newton's physics can provide scientific knowledge that the role to be played by purposiveness becomes problematic. Purpose appears to resist mechanistic explanation and is therefore a major impediment to unifying science under one set of principles. (...) Kant concludes that although organisms cannot be explained mechanistically, the impossibility is due to a limitation of reason. By appealing to the critical turn Kant thus avoids an antinomy between mechanism and finality while allowing that it is possible for mechanism and finality to be reconciled in the supersensible. This reconciliation, unfortunately, we will never know. (shrink)

This essay re-examines the disability critique of prenatal and pre-implantation screening in light of evidence about the larger context in which fertility and reproductive healthcare is rendered in the U.S. It argues that efforts to identify acceptable criteria for trait-based selection or otherwise impose reasons-based limitations on reproductive choice should be avoided because such limitations tend to perpetuate the discrimination encountered by adults with disabilities seeking fertility and reproductive health services.

This paper studies the relationship between organizational ethical climate and the forms of organizational citizenship behavior (OCB), including in-role and extra-role behaviors, and examines the mediating effect of employee loyalty. A sample of employees from a traditional Hong Kong-based company was used as a study group. The purpose of this study was to examine the causes and implications of how various ethical work climates affect employee performance. Based on a model proposed by Victor and Cullen, ethical climate is arranged from (...) lower levels to higher levels. The results suggest that lower levels of ethical climate (instrumentality and independence), characterizing a weak relational contract between employee and employer, are associated with negative extra-role behavior. In contrast, higher levels of ethical climate (caring and law-and-code), symbolic of a strong relational contract at work, are associated with positive extra-role behavior. Moreover, normative commitment mediated a positive relationship between caring and identification with the company, whereas attitudinal loyalty mediated the negative relationship between independence and altruism. Implications for future research and practice are discussed. (shrink)

The U.S. health care system is ostensibly market based and therefore at least partially reliant on competition and consumer demand to regulate costs. Yet information about an essential feature of market transactions—costs—is typically obscure to patients until long after treatment. When discussing what must be disclosed for informed consent, the same list of required information is often mentioned regardless of the health care system in question, and information about costs rarely merits a place within this list. However, our assumptions about (...) what a moral principle requires need to be responsive to the realities of the health care system in which the principle is applied.This paper explores the moral foundations of disclosure and informed consent to argue that, in a market‐based system of the sort found in the United States, these same considerations support a requirement to disclose out‐of‐pocket costs before patients receive care. Next, I consider two objections to this view: first, that health care practitioners should focus solely on medical considerations in their encounters with patients and, second, that disclosing out‐of‐pocket costs would be too difficult to be mandated. I argue that medical and financial interests are inseparable within the U.S. health care system. If the difficulties in disclosing costs are deemed insurmountable, then the current system may prove unsustainable, both morally and financially, since we face the same practical impediments to implementing any meaningful consumer‐driven, market‐based health care reform. Finally, I explore some of the consequences of failing to disclose costs. The requirements of disclosing costs can be supported by the principle of respect for autonomy, regardless of the consequences, but in light of the consequences of the decision of whether to disclose, a concern about justice provides further support. (shrink)

Michael Polanyi argues that in the case of both organisms and machines the functionality of the higher level imposes boundary conditions that harness the operations of lower level components in the service of the higher level, systemic whole. Given the science of his day, however, Polanyi understands this shaping of boundary conditions in terms of the operation of an external agency. The essay argues that the science of nonlinear, far from equilibrium thermodynamics in general, and the phenomenon of autocatalysis in (...) particular, explains how the endogenous closure of context-sensitive dynamic constraints shapes their boundary conditions such that self-organized, causally effective properties emerge. (shrink)

Las habilidades socioemocionales es el conjunto de hábitos, pensamientos y emociones que facilitanlas relaciones interpersonales mediante la expresión adecuada de las emociones y la consideración de suimpacto en los demás. Respaldadas por la neurología, estas habilidades son cruciales para el aprendizaje yla contribución de los docentes a las nuevas generaciones. El ensayo tiene como objetivo reflexionar sobrelas habilidades socioemocionales de los futuros profesionales de la educación, explorando su influencia en laenseñanza y su contribución a la sociedad. Dada la situación de (...) la pandemia, se propone presentar el papelde la educación socioemocional en las actividades curriculares universitarias de formadores de docentes enChile, utilizando el método crítico-interpretativo y la fenomenología hermenéutica. La discusión se basa enla experiencia, el diálogo con grupos de alumnos y profesores, identificando puntos clave para la inclusión dehabilidades emocionales en la formación docente. El proceso involucró la participación activa del docente,quien asumió el rol inicial en la intervención mediante la entrega de instrucciones y guías para el desarrollode las habilidades socioemocionales sobre ética y educación en sus diversos contextos, realizada de maneravirtual en un centro de educación superior de Chile. La conclusión subraya la urgencia y necesidad de integrarla educación socioemocional en el currículo de formación de profesionales de la educación universitaria.Se destaca la coincidencia entre Goleman, Bisquerra y Morin, teóricos que han profundizado la temática,aunque se señala la persistencia de modelos educativos ortodoxos que excluyen las emociones, enfocándoseexcesivamente en las capacidades intelectuales y pasando por alto la necesidad de una formación emocionalintegral para afrontar los desafíos contemporáneos de la sociedad. (shrink)

Presentación de la poeta Ruth Irupé Sanabria, selección de poemas y traducción a cargo de su madre, la escritora Alicia Partnoy.

Este artículo se propone reconstruir histórica y metodológicamente la disputatio scholastica y acercarse a la manera como era ejercitado este tipo de juego dialéctico en los colegios jesuitas de la América Hispánica. Examinando fuentes manuscritas e impresas, se enumeran y discuten las reglas que los participantes de los certámenes filosóficos de la escolástica barroca obedecían. La estructura lógica y dialéctica de la disputatio es examinada a la luz del método de discusión abstraído y sistematizado por Aristóteles en los Tópicos. Se (...) destaca el lugar privilegiado de la capacidad de distinguir sentidos como instrumento de la dialéctica en la disputatio scholastica. (shrink)

The combined effect of coercion (public and private pressure), self-interest (competitive advantage) and conviction (intrinsically motivated or genuine) explain why environmental issues have become a key priority for companies. While research has explored coercion and competitive advantage, the role of conviction has received little attention. This paper aims to address this gap. Conviction, which has been correlated with institutional and individual drivers, offers more stable results and a potential multiplier effect as good examples are disseminated by imitation throughout an industry. (...) While the role of imitation has drawn increasing attention of business management studies, it has received scant attention in research on sustainability. This is the second gap this paper aims to address, contributing to the literature on sustainability in two ways: firstly, we will further explore the role of conviction in environmental sustainability; secondly, employing a compartmental model of epidemic propagation, used for other social phenomena, we model the role genuine examples by leaders can play within an industry and the dissemination of good behavior by imitation. Defining genuine conviction as the voluntary mitigation of the externalities of a firm's operations beyond that required by law or the market, substantiated in the responsible behavior of its leaders, our model discovers patterns that policymakers could use to create a “sustainability epidemic”. We suggest mathematical models of epidemics can be applied to sustainability, offering a fresh perspective on the phenomenon of imitation, allowing us to discover how some cultural and social habits can be used. (shrink)

This empirical study explores the characteristics and degree of implementation of so-called ethics hotlines in transnational companies (TNCs), which allow employees to present allegations of wrongdoing and ethical dilemmas, as well as to report concerns. Ethics hotlines have not received much attention in literature; therefore, this paper aims to fill that gap. Through the analysis of conduct/ethics codes and the compliance programs of the top 150 transnational companies ranked by the United Nations Conference on Trade and Development (UNCTAD) ( 2007 (...) ), we carry out a descriptive and taxonomic study of these companies’ ethics hotlines. We analyze: (1) the basic characteristics of the mechanism, (2) the degree of exigency and the provision of safeguards, (3) the matters reported and the systems for reporting, and (4) the relationships between hotlines and economic characteristics of the firm. Our study compares financial and nonfinancial TNCs as well as North American and European TNCs. Our results show that many firms (especially from North America) have established these procedures. We also find some disparities between European and North American ethics hotlines that suggest differences in the orientation of the procedures. (shrink)