Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

Background: The high level of satisfaction of users of a health service is largely due to the fact that they receive excellent care from healthcare professionals. Compassionate care is an essential component of excellent care. But what do nurses understand compassion to be? Research objectives: To analyse the concept of compassion from the perspective of nurses in the Andalusian Public Health System, Spain. Research design: This is a qualitative study following the grounded theory model. Four focus groups and 25 in-depth (...) interviews were conducted. Participants and research context: A total of 68 nursing professionals working in the Andalusian Public Health System (Spain) participated. Theoretical sampling was used, with participants being recruited using the snowball technique. Ethical considerations: This research was approved by the Research Ethics Committee of the Centro-Almería Health District (CEICA 27/9/17). Findings: From the analysis of the data, four themes emerged that helped to understand the concept of compassion according to nurses: ‘Negative perception of the term compassion’, ‘Compassion and empathy as synonyms’, ‘Beyond empathy’, and ‘Effects of having a compassionate attitude’. Discussion: Nurses perceive the concept of compassion differently to each other and even contradictorily. This concept is imbued with cultural elements, which adds confusion to understanding it, and is even perceived as something negative similar to pity. Conclusion: Nurses confuse the concepts of empathy and compassion as if they were synonymous. Before considering training in compassion for healthcare professionals, it is essential to clarify the concept of compassion through educational interventions. (shrink)

Studies investigating the COVID-19 pandemic from a psychological point of view have mostly focused on psychological distress. This study adopts the framework of existential positive psychology, a second wave of positive psychology that emphasizes the importance of effective coping with the negative aspects of living in order to achieve greater wellbeing. Trait emotional intelligence (trait EI) can be crucial in this context as it refers to emotion-related personality dispositions concerning the understanding and regulation of one’s emotions and those of others. (...) The present study investigated the relationship between trait EI and both wellbeing and psychological distress (i.e., depression, anxiety, and stress), while exploring the mediating role of meaning-centered coping (proactive transformative strategies based on meaning in life) and maladaptive coping (i.e., behavioral disengagement and self-blame) during the first few months of the COVID-19 pandemic. A sample of 326 Lebanese adults completed measures of trait EI, wellbeing, psychological distress, coping, and meaning-centered coping. Results showed a strong positive correlation between trait EI and meaning-centered coping. Trait EI also correlated positively with wellbeing and negatively with psychological distress. Structural equation modeling showed that meaning-centered coping partially mediated the relationship between trait EI and wellbeing. Maladaptive coping fully mediated the relationship between trait EI and psychological distress. Findings indicate that trait EI is positively related to dealing with a stressful situation such as the pandemic in positive ways at both the cognitive level, by reformulating the situation to see something valuable in it, and behavioral level, by being proactive about it. Trait EI was positively linked to seeing the situation as an opportunity for personal growth, finding personal meaning in this situation, maintaining an attitude of hope and courage, and acting more responsibly with one’s self and others during the current crisis. In turn, this coping formula was related to lower psychological distress and improved mental health. These results are consistent with the existential positive psychology framework and can inform implementation programs and policies aiming at raising awareness and promoting healthy and successful coping during the pandemic. (shrink)

This volume insists that, if we are to properly face the challenges of the coming century, we need to re-examine international politics and development through the prism of ethics and morality. International relations must now contend with a widening circle of participants reflecting the diversity and unevenness of status, memory, gender, race, culture and class. Contributors to this volume challenge North America's privileged position in world politics, suggest initiatives for improving the quality of human existence in tangible ways, and critique (...) the conventional wisdom on how we think we can create peace and justice. Re-Framing the International shows that, when we develop projects for world reform, we must remember that the most basic prevailing assumptions of modern law, politics, and culture are by no means as obvious, natural, or progressive as we formerly thought. (shrink)

A reassessment of the political and religious aspects of Philip of Spain’s reign in England and of the kingdom’s integration into the Spanish Monarchy.

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)

Unlike the economistic understanding of Marxian theory of value and its resulting reduction to the theoretical level of classical political economy, this paper analyzes its essential critical dimension and the fundamental differences that draw it apart from classical theories of value. It emphasizes that the main objective of Marx’ theoretical exposition is to show the specific social character of value, which takes place through a complete theoretical redefinition of the economic categories. This makes clear that the Marxian critique of political (...) economy is derived from the exposition of the categories, whereby the social relations that set up the basis of the capitalist system are revealed. (shrink)

El adulto, como intermediario entre las obras literarias y los niños o jóvenes, ha utilizado unos instrumentos de control con criterios basados en aspectos religiosos, psicológicos, pedagógicos y morales, que han influido en el proceso de creación del autor y en sus publicaciones. Es ineludible la reflexión sobre antiguos mecanismos de censura y los que aún perduran en la actualidad.

Tomada desde Artaud por Deleuze ya desde la redacción de Lógica del sentido, la expresión de cuerpo sin órganos no deja de causar al menos perplejidad. En su enunciación se traman puntos cruciales de la filosofía de Deleuze desde su teoría del acontecimiento y de la diferencia, pasando por una definición y una analítica del deseo, hasta una determinada noción de vida que articularía el proceso de su generación. Sin desestimar lo anterior y los profusos usos y determinaciones actuales que (...) ha cobrado esta noción, nuestro propósito es vincular al CsO con la concepción de vida, que según nuestra lectura, se halla en la base de su formulación. Esto permanece en el texto como subyacente, y nuestra propuesta se inscribe en determinar el grado de influjo que posee el vitalismo de Bergson en la concepción de esta fórmula: desde este punto de vista es plausible sostener que el CsO es una operación que se funda de modo crucial en una lectura atenta al élan vital de bergsoniano. En suma, si el CsO es una involución creadora por definición de su proceso, no es sino porque su puesta en marcha significa y se efectúa en una constante y radical lucha que implica cada vez el desmontaje o desmembramiento de la idea de organismo.Taken from Artaud by Deleuze and from the writing of Logic of Sense, the expression of a body without organs continues to cause at least perplexity. In his statement plots crucial points in the philosophy of Deleuze from his theory of the event and the difference, to an analytical definition and the desire, to a certain concept of life that would articulate the process of their conception. Without underestimating the above and the profuse use and current measurements that has claimed this, our aim is to link the BwO with the conception of life, which according to our reading, is at the source of their formulation. This remains the underlying text, and our proposal settle on to determine the degree of influence that has the vitalism of Bergson in the design of this formula: From this point of view is plausible that the CSO is an operation that is based on crucially on a careful reading of the bergsonian élan vital. In brief, if the BwO is an involution of their creative process by definition, is merely because their start-up means and takes place in a constant struggle and radical increasingly involves the subtraction or dismantling of the idea of organism. (shrink)

A lo largo de la historia, la filosofía ha situado gran parte del foco de su quehacer en el constructo intelectual de sistemas de pensamiento que profundizaran en el análisis del mundo. Si embargo, existe una tendencia marginal, dentro de la tradición filosófica, que apuesta por acercarse a la filosofía como una disciplina práctica. En este artículo trataremos de focalizar la investigación en dos pensadores, separados por más de dos mil años, que apostaron por situar la praxis en el epicentro (...) de la filosofía: Pirrón de Élide y Matthew Lipman. El primero dio lugar a un escepticismo donde la ejemplaridad del acto configuraba la doctrina. El segundo, Matthew Lipman, diseñó una metodología de filosofía para niños que ensalza la praxis comunitaria como eje desde el que fundamentar el aprendizaje de la filosofía. Cada uno, desde diferentes planos, el individual por parte de Pirrón y el colectivo en el caso de Lipman, han sido esenciales para poner el valor el sentido práctico de la filosofía. Palabras clave: Práctica; Praxis; Filosofía; Lipman; Pirrón. (shrink)

The purpose of this study is to investigate the role of school principal trustworthiness components (i.e., ability, integrity, benevolence) in helping shape teacher trust and affective commitment within schools. Using data from 1,026 teachers in Spain and structural equation modeling (via EQS 6.3), this study establishes how a principal’s integrity and benevolence are key in determining, both directly and indirectly (via trust in the principal), teachers’ affective commitment to their school. It also reveals that the perceived ability of a principal (...) is not effective in generating trust or affective commitment to the school in teachers. As a contribution to the literature, these findings reveal that the ethical trustworthiness (benevolence, integrity) of principals is key in engendering trust and affective commitment to schools. Thus, to shape work environments that are high in trust and commitment, principals should focus on behaving in ways that make their integrity and benevolence manifest to their teachers. (shrink)

RESUMO O presente ensaio apresenta uma análise crítica das atuais democracias que se esvaziaram do poder deliberativo do demos para se tornarem, cada vez mais, democracias espetaculares. Inicialmente, seguindo os estudos de Foucault, analisam-se as implicações da governamentalidade sobre a democracia, principalmente a partir da emergência da opinião pública como técnica da razão de Estado. Posteriormente, relacionam-se os estudos de Foucault com as teses de Agamben a respeito da burocracia e a hierarquia, a fim de compreendermos como estas pesquisas desembocam (...) no conceito de democracias espetaculares defendido por Agamben. ABSTRACT This essay presents a critical analysis of the current democracies that have emptied themselves of the deliberative power of the demos to become, more and more, spectacular democracies. Initially, following Foucault's studies, we analyze the implications of governmentality on democracy, especially from the emergence of public opinion as a technique of reason of state. Later, Foucault's studies are related to Agamben's theses on bureaucracy and hierarchy, in order to understand how these researches lead to the concept of spectacular democracies defended by Agamben. (shrink)

Se somete a discusión la utilidad heurística de incorporar la perspectiva de política de las culturas juveniles para analizar los vínculos entre juventud, política y cultura en la contemporaneidad. Si los enfoques tradicionales enfatizaron en el carácter cultural de la política, y enfatizaron en los..

En el presente trabajo se aborda el significado de los límites de la dialéctica en el pensamiento de Marx, lo que permite determinar la diferencia fundamental que separa la concepción marxiana de la dialéctica de la concepción hegeliana. Para analizar lo que significa para Marx este concepto es necesario distinguir entre el desarrollo conceptual de la exposición y el lugar que le corresponde a la investigación de la evolución histórica, de lo cual nos ocupamos en los primeros apartados del trabajo. (...) A partir de aquí, examinamos en los siguientes apartados el sentido y las implicaciones teóricas de los límites de la exposición dialéctica. (shrink)

El presente artículo expone una redescripción de la primera persona gramatical en términos de su funcionamiento lógico-pragmático: qué -acción- cuenta como práctica lingüística de enunciación de “yo” como operación anafórica. Para conseguir este propósito, se utiliza la noción de anáfora como vínculo inferencial con estructuras suboracionales substituibles, y estas a su vez con estructuras proposicionales articuladas inferencialmente. Además, se cuenta con la noción de juegos de lenguaje y formas de vida -Lebensformen- en tanto adiestramiento para la práctica de dicho jugador. (...) En este sentido, se sigue plenamente la estructura que Robert Brandom desarrolla en Hacerlo explícito. En definitiva, el enunciante de “yo” debe articular los contenidos conceptuales que se adscribe de manera anafórica para que se establezca un entramado coherente de compromisos deónticos. (shrink)