This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)

The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

"La più vertiginosa teoresi sul massimo e più attuale problema dell'essere nella scrittura inarrivabile di uno dei massimi poeti di ogni tempo."--Page [2] pf cover.

Time processing is a multifaceted skill crucial for managing different aspects of life. In the current work, we explored the relationship between interoception and time processing by examining research on clinical models. We investigated whether time processing deficits are associated with dysfunction of the interoceptive system and/or insular cortex activity, which is crucial in decoding internal body signaling. Furthermore, we explored whether insular activation predicts the subjective experience of time (that is, the subjective duration of a target stimulus to be (...) timed). Overall, our work suggests that alteration of the interoceptive system could be a common psychophysiological hallmark of mental disorders affected by time processing deficits. (shrink)

_Phenomenology of Perception: Theories and Experimental Evidence_ presents an interpretation of phenomenology as a set of commitments to discover the immanent grammar of perception by reviewing arguments and experimental results that are still important today for psychology and the cognitive sciences.

Negli scorsi decenni abbiamo assistito ad un processo di accelerazione centrifuga rispetto alla molarità statuale. Da un lato, tale accelerazione ha generato un interessante polimorfismo di valori, visioni del mondo e forme di vita, liberando quelle energie sociali e politiche che hanno contribuito e contribuiscono alla ridiscussione radicale dei più profondi presupposti del vivere comune. Dall’altro, tale carica liberogena si lega, come è ovvio, –insieme come causa e risultato– ad una crescente incertezza individuale e collettiva. Viviamo insomma in un’epoca panica, (...) che per molti aspetti ricorda proprio quella stagione barocca, che fece da crogiolo alla nascita degli Stati moderni e all’equilibrio Westfaliano. Il rischio è che di fronte al contemporaneo vuoto di risposte, resti la valorizzazione economica offerta dalla logica governamentale l’unica sponda di senso disponibile, con tutto il suo precipitato di sfruttamento e alienazione. È forse possibile ritrovare nella tensione metastorica fra barocco e classico una possibile linea di equilibrio fra dinamismo Istituente e stabilità dell’Istituito? (shrink)

Tomo I. La logica -- Tomo II. La religione (e dintorni).

In this paper the relationship between phenomenology of perception and synthetic phenomenology is discussed. Synthetic phenomenology is presented on the basis of the issues in A.I. and Robotics that required to address the question of what enables artificial agents to have phenomenal access to the environment. Phenomenology of perception is construed as a theory with autonomous structure and domain, which can be embedded in a philosophical as well as a scientific theory. Two attempts at specifying the phenomenal content of artificial (...) agents are discussed. Concepts and experimental evidence on the independence of perception and the coordination of motion and appearances are set out to submit that phenomenology of perception makes a contribution to synthetic phenomenology. (shrink)

Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. (...) Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions. (shrink)

Some issues heavily debated in perception sciences are presented: the explanatory gap and the experience measurement problem. The experimental phenomenology is said to provide substantive contribution to settle controversy over the phenome- nological adequacy of perception theory and models. An interpretation of experi- mental phenomenology as explanation of the perceptual manifold, and definition of relation varieties to eventually map onto other perception sciences’ domains is sketched.

Ignatius’ hymnographic corpus is still composed by the scattered group of compositions listed a century ago. But it is to be noted that on many of the compositions attributed to Ignatius, however, there is often the doubt of Theophanes’ authorship. This contribution starts from an analysis of the elements offered by the manuscript tradition in order to proceed to a complete redefinition of production and style of the hymnographer, according particular attention to the great number of Ignatius’ unedited compositions. On (...) one hand, in fact, it is possible to attribute to Ignatius, on the basis of the testimony of the liturgical Typikon of Evergetis, some canons already known by other means. On the other hand, in the manuscripts there is other hymnographic material, still completely unedited, which could be attributed to Ignatius and be useful to a comprehensive picture of the matter. (shrink)