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)

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)

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)

La gobernanza contemporánea exige una revisión de las categorías jurídico-políticas de la modernidad. El complejo y mutable marco institucional de la contemporaneidad asiste a una intensificación y polarización de la confrontación, que se ejerce de formas y con instrumentos heterogéneos y en planos diferentes. Esto transforma el papel y la estructura de lo normativo, haciendo resurgir su carácter performativo y fluctuante como instrumento estratégico de aprehensión de lo real, entrelazado y atravesado por elementos de naturaleza extrajurídica que son todo menos (...) objetivos. Una imagen que bien resume el paradigma de la fictio legis, reconstruido por Yan Thomas a partir de la tradición ius-romanista. (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)

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 possibility of obtaining stem cells from human embryos has given rise to an intensive legal and ethical debate. In this paper, attention is paid to the normative disparity and ambiguity in Europe. An argument for the need for a minimal legal harmonization is made; and a prudent and flexible way to reach this successfully is suggested. Establishing a common legal framework seems to be the only way to guarantee true competitiveness for the European scientific community.

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)

_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.

Attempts to introduce Gestalt theory into the realm of visual neuroscience are discussed on both theoretical and experimental grounds. To define the framework in which these proposals can be defended, this paper outlines the characteristics of a standard model, which qualifies as a received view in the visual neurosciences, and of the research into natural images statistics. The objections to the standard model and the main questions of the natural images research are presented. On these grounds, this paper defends the (...) view that Gestalt psychology and experimental phenomenology provide a contribution to the research into perception by the construction of phenomenological models for an ecologically meaningful interpretation of the empirical evidence and the hypothetical constructs of the natural image research within the visual neuroscience. A formal framework for the phenomenological models is proposed, wherein Gestalt theoretical principles and empirical evidence are represented in terms of topological properties and relationships, which account for the order and structures that make the environment accessible to observers at a relevant behavioural level. It is finally argued that these models allow us to evaluate the principles and the empirical evidence of various natures which are integrated from different fields into the research into perception, and in particular into visual neurosciences. (shrink)

What importance do we recognize to the relationship between education and individuality in today’s educational institutions? Recent educational policy choices are increasingly focused on proposing curricula based on the skills to be acquired, (standard) action parameters for schools and on the use of “accountability” devices aimed at verifying the achievement of expected results. Following a similar approach, the individuality of each appears as a neglected element. In this article, the link between education and individuality in school curricula is addressed, according (...) to a phenomenological perspective. The starting point outlines a synthetic picture of the ways in which the philosophy of contemporary education thematizes the issue; then, in a second part, it develops a phenomenological description of the relationship between education and individuality such as to integrate and broaden the contributions of today’s philosophy of education. The article concludes by showing some implications aimed at rethinking the school experience as an opportunity for integral education and suggests indications for possible further research. (shrink)

Questo articolo si concentra sul problema del rapporto tra fenomenologia e psicologia della percezione. Nella prima parte presenterò alcuni assunti di fondo che qualificano le ricerche sulla percezione nel campo della fenomenologia teorica e in quella della cosiddetta fenomenologia sperimentale. Successivamente intendo approfondire l’analisi, considerando il concetto specifico di percezione impiegato da Husserl nella sua fenomenologia e un concetto più lasco di percezione compatibile con la prospettiva psicologica per gettar luce sulla possibilità di un approccio integrato, mirante a unificare le (...) analisi fenomenologiche e psicologiche nel pieno rispetto delle loro proprie specificità. Nella parte finale del testo cercherò di presentare alcuni elementi che accomunano l’analisi husserliana della percezione e le ricerche sulla percezione sviluppate da una prospettiva psicologica da Paolo Bozzi e Cesare Musatti. (shrink)

La obra incluye legislación de quince países, así como diversos documentos de la ONU, la UNESCO, el Consejo de Europa, la Unión Europea, Comités Nacionales de Ética, dictámenes y resoluciones de Instituciones Internacionales, jurisprudencia española y una selección bibliográfica con unas 1.300 referencias, clasificada por materias. Algunas leyes nacionales y los documentos del Consejo de Europa se publican traducidos al español y en su idioma original, cuando éste se ha considerado fácilmente asequible, con el fin de facilitar el acceso a (...) la fuente directa. (shrink)