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.

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)

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)

What follows is the elaboration of a series of discussions held by the two authors at a seminar during which we tried to “read” Wim Wenders's Lisbon Story starting from Gregory Bateson's double bind theory. These discussions then developed into writings that were intertwined, hybridized, corrected, extended, and cut. We experimented directly with the game of relationships, the “mess that works” of the difficult distinction between map and territory, between epistemology and cinematography. Emerging from general considerations on cinema is the (...) double bind of the “crisis” of images, a prelude to a renewed faith in the creative and constructive possibilities of art: image not as a replica but as the experience of a relationship. (shrink)

This article has two objectives: firstly, studying the main contributions and deficiencies of the Law No. 103.13 on the fight of violence against women, enacted in Morocco on March 12th 2018. Secondly, studying ideological stress points between the civil society that is most committed with gender violence in Morocco, whose referents are based on the international declarations and conventions, and the governmental institutions of the Justice and Development Party, in power from January 2012, whose approaches are determined by the Islamist (...) ideology and by certain symbolic-religious Islamic specialties. (shrink)

Although the PASTOR model provides a comprehensive framework to study resilience, it faces some challenges. First, some higher-order concepts may be difficult to model in the laboratory. Second, defining resilience as an absence of pathology might be conceptually restrictive. Finally, the proposal that the severity of the event is associated to different appraisal mechanisms needs further evidence.

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)

This paper deals with two theories Husserl worked out on imagery in order to see if the properties a phenomenological description ascribes to imagery are fit to give meaningful constraints upon theoretical models that guide empirical research. Husserlian descriptions and Kosslyn and colleagues models are hence compared as to their explanatory strategy and implications.

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.

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)

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)