Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the (...) literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation. (shrink)

In the last few decades, the study of terminology has undergone a cognitive shift that has led to the development of several approaches that study the social, linguistic, and cognitive dimension of terms, such as Communicative Theory of Terminology (CTT) and Frame-Based Terminology (FBT). CTT was developed in the early 1990s and argues that the study of terminology should be based on a communicative perspective, taking into account aspects such as the communicators and the context of communication. FBT has been (...) developed from 2007 and uses certain aspects of Frame Semantics to conceptualise specialised domains and create non-language-specific representations through the analysis of the domain event and on the study of the behaviour of the terminological units in texts. The two theories share many of the same premises and propose the representation of the concepts of a domain in an ontology. FBT also proposes a representation in frames. We explore how these two methods of domain representation can be used to represent the terminology of the domain of seafood in Germany and Spain. (shrink)

This paper is situated within the framework of Corporate Social Responsibility (CSR) and addresses how women in organizational spaces with strongly values-driven practices can contribute to a more sustainable development in the implementation of a Circular Bioeconomy. Companies aligned with this model have a special responsibility to orient their practices towards comprehensive and fair sustainability if they want to align themselves with the policy frameworks of ecological transition. The article asks whether there is a harmonization of the environmental and social (...) dimensions of practices in companies aligned with the circular bioeconomy and how the participation of women in management positions (in this case, white women, college-educated and non-disabled women) can promote transformative organizational change. Based on the theories of CSR practices, critical feminist perspectives, and social practices theory, a comparative ethnographic approach is used, applying a multi-method (participant observation, interviews, and documents) and multi-site analysis with four companies. The study extends the empirical evidence aimed at favoring the adoption of integrated sustainable practices in organizations. Future research could investigate broader intersectional dynamics to provide more detail on the heterogeneity of the experiences and practices of women or feminist actors and their influence on organizations. (shrink)

Background The use of lengthy, detailed, and complex informed consent forms is of paramount concern in biomedical research as it may not truly promote the rights and interests of research participants. The extent of information in ICFs has been the subject of debates for decades; however, no clear guidance is given. Thus, the objective of this study was to determine the perspectives of research participants about the type and extent of information they need when they are invited to participate in (...) biomedical research. Methods This multi-center, cross-sectional, descriptive survey was conducted at 54 study sites in seven Asia-Pacific countries. A modified Likert-scale questionnaire was used to determine the importance of each element in the ICF among research participants of a biomedical study, with an anchored rating scale from 1 to 5. Results Of the 2484 questionnaires distributed, 2113 were returned. The majority of respondents considered most elements required in the ICF to be ‘moderately important’ to ‘very important’ for their decision making. Major foreseeable risk, direct benefit, and common adverse effects of the intervention were considered to be of most concerned elements in the ICF. Conclusions Research participants would like to be informed of the ICF elements required by ethical guidelines and regulations; however, the importance of each element varied, e.g., risk and benefit associated with research participants were considered to be more important than the general nature or technical details of research. Using a participant-oriented approach by providing more details of the participant-interested elements while avoiding unnecessarily lengthy details of other less important elements would enhance the quality of the ICF. (shrink)

El objetivo de este trabajo es el de mostrar los logros y el límite del pensamiento de Heidegger desde el análisis de dos pasos en falso. El primer paso en falso nos enseña contra qué se posiciona su filosofía, el otro nos enseña dentro de qué línea de la tradición filosófica se halla, porque, aunque el propio Heidegger ha puesto en entredicho el primer paso en falso, ha asumido el segundo.

The “nature” of an artifact is often equated with its function. Clearly, an artifactual function must be an extrinsic property. This feature of functions has important implications on the semantics of artifactual kind terms: it enables us to vindicate that artifactual kind terms have an externalist semantics. Any alleged externalist theory, indeed, must show that the referents of the considered terms share a common nature (i.e., an extrinsic property), whether we know or could possibly ever know what that nature is. (...) However, the state of the art shows that function is not enough to represent such “nature”: function does not exhaustively account for important phenomena that characterize artifacts and artifactual kinds, nor does it thoroughly define what they are. Thus, extending the scope of externalism to artifactual kind terms seems doomed to fail. Pace opposite views, it could even be argued that artifacts are a sub-class of social kinds. If so, not only social but also artifactual kind terms cannot refer externalistically, since their referents constitutively depend on human intentions and norms. Either way, externalism fails to apply to those kinds of terms. (shrink)

Research from behavioural sciences shows that people reach decisions in a much less rational and well-considered way than was often assumed. The doctrine of informed consent, which is an important ethical principle and legal requirement in medical practice, is being challenged by these insights into decision-making and real-world choice behaviour. This article discusses the implications of recent insights of research on decision-making behaviour for the informed consent doctrine. It concludes that there is a significant tension between the often non-rational choice (...) behaviour and the traditional theory of informed consent. Responsible ways of dealing with or solving these problems are considered. To this end, patient decisions aids are discussed as suitable interventions to support autonomous decision-making. However, current PDAs demand certain improvements in order to protect and promote autonomous decision-making. Based on a conception of autonomy, we will argue which type of improvements are needed. (shrink)

Organizations are increasingly expected by their stakeholders to tackle the “wicked” problems of society. These new pressures have created a highly equivocal corporate social responsibility (CSR) environment whereby firms face competing stakeholder perspectives regarding their CSR strategy. To reduce CSR environmental equivocality and determine a CSR strategy, organizations need to effectively and efficiently identify, evaluate, and exploit CSR initiatives to create financial and social value (i.e., shared value). In this paper, we explain how organizations can optimize their shared value creation (...) and promote the construction of intersubjective agreement, which can reduce CSR environmental equivocality. Theory is put forth that explains how the proper alignment of an organization’s level of CSR environmental equivocality, which is comprised of varying amounts of “unknowingness,” corporate entrepreneurship strategy, which promotes experimentation, and stakeholder engagement process, which facilitates information gathering and dissemination, supports the construction of intersubjective agreement. A typology of organizational shared value creation in equivocal CSR environments with four “ideal types” of organizations—Container, Explorer, Embracer, and Manager—is presented and an organization’s choice among and movement between types discussed. (shrink)

During the 13th century, several logicians in the Latin medieval tradition showed a special interest in the nature of impossibility, and in the different kinds or ‘degrees’ of impossibility that could be distinguished. This discussion resulted in an analysis of the modal concept with a fineness of grain unprecedented in earlier modal accounts. Of the several divisions of the term ‘impossible’ that were offered, one became particularly relevant in connection with the debate on ars obligatoria and positio impossibilis: the distinction (...) between ‘intelligible’ and ‘unintelligible’ impossibilities. In this article, I consider some 13th-century tracts on obligations that provide an account of the relation between impossibility and intelligibility and discuss the inferential principles that are permissible when we reason from an impossible – but intelligible – premise. I also explore the way in which the 13th-century reflection on this topic survives, in a revised form, in some early 14th-century accounts of positio, namely, those of William of Ockham, Roger Swineshead and Thomas Bradwardine. (shrink)

Modern societies increasingly show more egalitarian attitudes related to sexism and gender equality. However, there is still an important gender gap in wages and professions as well as in expectations surrounding male and female characteristics. Developmental studies carried out from an ecological perspective confirm that these influences come from the closest environments (mainly family and school) but also from more distant systems such as media or cultural values. As children are socialized in these norms and values, they increasingly internalize those (...) schemes and use them to judge others, to choose friends and playmates, and to construct expectations of them. On this basis, the aim of this study was to examine the degree of gender bias internalization in a group of Spanish children. Two tasks were applied to a group of 149 public school boys and girls (aged 4–9 years). Results showed that, already from an early age, the participants had internalized traditional gender roles, especially when asked to assign masculine attributes. Moreover, group differences were found given that boys seemed to be more aware of expectations surrounding masculinity and girls assigned the attributes associated with femininity to women more often than boys. Furthermore, a developmental pattern similar to one obtained in previous studies was observed. Younger children already apply gender roles as part of their increasing acquisition of knowledge in the social field, but there is a big increase in the strength of this bias as they grow older. Psychological and educational implications of these findings are discussed, especially considering that the male gender role seems to be more rigid and less malleable. In this regard, developmental and environmental studies should be considered when designing early intervention programs to reduce sexism and to promote equity in schools and families. As research has already shown what type of environments affect children’s acquisition of traditional gender roles, society must make an effort to promote more egalitarian environments that will serve as protective factors in their future psychological, social and professional development. (shrink)

A través de su historia, la práctica de la medicina ha estado imbuida de diversas concepciones sobre la naturaleza humana, así como sobre los elementos, estados o procesos (tanto internos como externos) que dan origen a la enfermedad y aquellos que propician la salud. Si se consideran seriamente, tales concepciones se pronuncian sobre cuestiones ontológicas y metafísicas. En la medida en que sean dignas de crédito, sus pronunciamientos ontológicos y metafísicos resultan relevantes para múltiples facetas de la práctica médica, como (...) el diagnóstico, el tratamiento, la investigación, la prevención y el control de enfermedades, pero también para el cuidado y la promoción de la salud. En este capítulo se exploran cuestiones metafísicas generales en torno a la concepción de la práctica médica más influyente en el mundo actual: la biomedicina. Sostengo que, a pesar de que el asombroso éxito de las ciencias biomédicas nos ofrece razones para creer en la verdad (aproximada) de las representaciones que toman como base, esa confianza no debería estar asociada selectivamente a pronunciamientos específicos sobre qué cosas existen y cómo se conectan; además, nuestro grado de convicción en los resultados de la investigación biomédica debería estar calibrado al tomar en cuenta vulnerabilidades ampliamente reconocidas de este ámbito de indagación. Comienzo caracterizando la biomedicina como la aplicación de los resultados de la investigación científica a la práctica médica. Examino razones generales para creer en la verdad de las representaciones con las que opera este modelo de la práctica médica, recapitulando de manera panorámica el debate en torno al realismo científico. Luego consideraro aspectos relevantes para este debate que conciernen específicamente a las ciencias biomédicas, así como algunas consecuencias para el ámbito de la biomedicina que se desprenden de adoptar varias posiciones en torno al realismo científico. Concluyo ofreciendo una defensa del realismo carte blanche como la posición más sensata que puede adoptarse en este ámbito. (shrink)

Comparing the relative sensitivity of direct and indirect measures of learning is proposed as the best way to provide evidence for unconscious learning when both conceptual and operative definitions of awareness are lacking. This approach was first proposed by Reingold & Merikle (1988) in the context of subliminal perception. In this paper, we apply it to a choice reaction time task in which the material is generated based on a probabilistic finite-state grammar (Cleeremans, 1993). We show (1) that participants progressively (...) learn about the statistical structure of the stimulus material over training with the choice reaction time task, and (2) that they can use some of this knowledge to predict the location of the next stimulus in a subsequent “generation” task. However, detailed partial correlational analyses of the correspondence between performance during the reaction time task and the statistical structure of the training material showed that large effects remained even when controlling for explicit knowledge as assessed by the generation task. Hence we conclude (1) that at least some of the knowledge expressed through reaction time performance can not be characterized as conscious, and (2) that even when associations are found at a global level of analysis, dissociations can still be obtained when more detailed analyses are conducted. Finally, we also show that participants are limited in the depth of the contingencies they can learn about, and that these limitations are shared by the Simple Recurrent Network model of Cleeremans & McClelland (1991). (shrink)

Frente a problemas de decisión colectiva de cierta complejidad, distintos métodos de votación pueden considerarse igualmente democráticos. Ante esta situación, argumento que es posible investigar cuáles de esos métodos producen mejores resultados epistémicos sobre asuntos fácticos. Comienzo ilustrando la relación entre democracia y métodos de votación con un sencillo ejemplo. Muestro cómo el uso de modelos idealizados permite descubrir algunas propiedades de los métodos de votación; varios de estos descubrimientos muestran que, frente a problemas de cierta complejidad, no hay una (...) respuesta clara acerca de cuál es el resultado de una elección democrática. Frente a esto, sugiero que deberíamos tomar en cuenta un rasgo epistémico instrumental de varios métodos de votación: su capacidad para generar respuestas correctas ante varias situaciones. Esta intuición ofrece lecciones importantes para el diseño de instituciones electorales. (shrink)

From the political point of view, European Union (EU) integration implies some kind of unity in the community constituted by EU citizens. Unity is difficult to attain if the diversity of citizens (and their nations) is to be respected. A thick bond that melts members' diversity into a 'European pot' is therefore out of the question. On the other hand, giving up unity altogether makes political integration impossible. Through a meta-theoretical analysis of normative positions, this paper proposes a composed notion (...) of European identity that links without binding. It contains four facets – cultural, political, social, external – with nuances, expressed in three binaries, that cut across all of them – history-project, ethos-achievement, commonness-uncommonness. I will submit that a workable European identity (and the related concepts of unity, polity and citizenship) can be better conceived as analogical – a mid way between blending unity and irreconcilable diversity. (shrink)

This article examines the place of reproduction in the UK migration policy popularly known as ‘the hostile environment’, introduced in 2012 by the Conservative–Lib Dem Coalition government, and the ‘Windrush scandal’ that followed. In order to think through how the reproductive sphere comes in to play in this policy and its consequences, I draw on theoretical insights from the work of Christina Sharpe and Saidiya Hartman, both of whom invite us to reflect on the ways in which the afterlife of (...) enslavement and empire continues to impinge on the status of Black subjects, and the ways in which our notions of the maternal, reproduction, kinship and belonging are entangled in this process. I begin by examining the place of the reproductive sphere in the hostile environment policy itself, before moving on to discuss the Windrush scandal and the ways in which it can be seen as an attack on the reproductive needs of its victims. I then consider these findings further through an engagement with the work of Sharpe and Hartman, arguing that the scandal reveals ways in which we continue to live ‘in the wake’ of racialised understandings of the reproductive that mean that some people are refused the possibilities of attachment and affiliation, so that, in Hartman's words, theirs is ‘the perilous condition of existing in a world in which you have no investment’. In the final section, I respond to Sharpe's call for white people to ‘rend the fabric of the kinship narrative’ that produces these exclusionary terms of belonging and permits the repetition of such brutalities as the hostile environment. (shrink)

Indigenous peoples struggle to survive the policies of the colonial states and their ability to annihilate, make invisible, destroy and re-construct our ancient identities. This is my story. I am an Indigenous women to the country known now as Australia. I write from the inside, about our law and life ways which hare buried alive by a dominant colonizing culture. The tale of terra nullius, its capacity to bury us and its own capacity to survive and go on burying us (...) is told. It is a story which has a resonance beyond Australia, one that can be found throughout the world wherever there is struggle for the future of the planet, wherever there is struggle for diversity, and resistance to being consumed by corporate greed and complicit states. It is finally a story about hope for a way forward, and moving in a clear direction. A direction without illusion, one that braves the truth as to our future as diverse peoples of colour, laws and cultures, the bearers of generations to come. (shrink)

En los últimos años ha crecido el interés -tanto en la academía como en las distintas formas de activismo ambiental, social y político- por el fenómeno de la espiritualización de la ecología y la ecologización de lo religioso. En contexto francófono, la ecoespiritualidad se ha convertido en un tema abordado por estudios en teología contemporánea, así como en investigaciones sociológicas y antropológicas. Este artículo realiza un análisis de las implicaciones teológicas del concepto de ecoespiritualidad desarrollado por Michel Maxime Egger. Para (...) ello, se abordarán brevemente las principales bases epistemológicas y ontológicas sobre las cuales esta concepción se sustenta: la trinidad de Raimon Panikkar, la teología mística de los padres de la Iglesia ortodoxa, el pantenteísmo y la ecopsicología. (shrink)

El debate sobre un pasado posible que hubiera generado un presente distinto y un futuro diverso vive en los últimos años una interesante actividad. El fenómeno del videojuego ha recogido toda la tradición de novelas, cine y series de televisión que observaban la Historia como un elemento más de creación e imaginación, y ha venido a mezclar el interés de historiadores por aventurar un pretérito distinto con el fin de explicar un contexto específico hoy día. Este trabajo reflexiona sobre el (...) potencial y la realidad del discurso contrafáctico para el usuario medio de los videojuegos con guion de historia virtual. (shrink)

O esquecimento é uma experiência incómoda da quotidianeidade. Marca de temporalidade e de finitude, tem carácter ontológico e alcance ôntico. Manifesta o caminho da verdade do ser à maneira humana e do ser no mundo de tudo quanto há. Heidegger define esse caminho ontológico incontornável como sendo o da metafísica ocidental, hoje culminante na época da técnica. Mas, numa abordagem meta-ontológica, o fenómeno ontológico de poder esquecer constitui uma possibilidade para o existir de cada um, enquanto projecto. O não-esquecimento compulsivo-obsessivo (...) inibe o a-vir, reduzindo-o a interpretações sedimentadas, pre-determinadas por situações hermenêuticas do sido, congeladas num não-passado. A presente abordagem pretende considerar esta duplicidade do possível e do não-possível, radicada no olvido e na abertura afectiva, ao encontro e ao seu novum, assim habilitado. Para tal, parte de um quadro de Klee e de uma narrativa de Borges, para orientar a leitura de textos de Heidegger, desde 1927 a 1945. (shrink)

La obra De revolutionibus orbium coelestium instaló la piedra fundacional de una mentalidad que concibió un nuevo modelo de racionalidad. La hipótesis heliocéntrica ideada por Nicolás Copérnico ha ingresado en la narrativa contemporánea como una de las batallas libradas en contra de la cosmología medieval, lo que se traduce como un enfrentamiento a la hegemonía socio-política que la iglesia católica proyectaba sobre las cuestiones más decisivas de la humanidad. No obstante, la cosmología, vista a través de una mirada hermenéutica propuesta (...) por Ernst Cassirer, nos permite suspender la condición ascendente de la historia para dirigir nuestra atención a la filiación neoplatónica, pitagórica y gnóstica de ciertas cualidades que finalmente jugaron a favor de la aceptación de la nueva imagen del mundo. Estas doctrinas fueron clave en la articulación de aquella nueva cosmología, y sin embargo, nuestra modernidad no ha sabido reconocer sus aportes a una historia de la ideas. Por estos motivos pondremos en relación la obra con algunos preceptos cosmológicos en el contexto epistemológico del Renacimiento, lo cual arrojará luz sobre ciertas zonas desconocidas de la obra, y también, porqué no, sobre ciertas zonas ignotas del espíritu de nuestra modernidad. (shrink)

Journal Name: Semiotica - Journal of the International Association for Semiotic Studies / Revue de l'Association Internationale de Sémiotique Volume: 2013 Issue: 196 Pages: 101-109.

El trabajo intenta proporcionar una visión global de la obra de Habermas, situando su "teoría crítica" en el contexto de las sociedades democrático-liberales centroeuropeas de posguerra. Asentada en los supuestos económicos socialdemócratas o keynesianos, la teoría de Habermas se entiende como una crítica interna de esas sociedades. El análisis de Habermas se refiere a los problemas de integración sistémica e integración social de dichas sociedades y a los problemas de "colonización del mundo de la vida", y extrae su conceptuación de (...) una síntesis de fragmentos teóricos diversos recogidos de diferentes tradiciones sociológicas y filosóficas. Una conceptuación que, como la diseñada en la Teoría de la acción comunicativa, se atiene a la idea de relación de complementariedad keynesiana entre Estado nacional y economía nacional, y crea a Habermas dificultades para comprender la nueva situación que genera la crisis del orden económico keynesiano. (shrink)

Roger Bacon’s De signis is a major contribution to the history of semantics. However, we know from the author's summary given in the Opus tertium that it has come down to us in an incomplete form. It belongs to the third part of Bacon’s Opus maius, devoted to the “knowledge of languages”. The three sections of the summary in the Opus tertium enable us to understand its organization. The first section presents various arguments in favor of knowledge of languages. The (...) major part of the second section of the summary is related to the “power of words”, which was originally present in the section on mathematics and magic. The third section is not present is the edition of Opus maius III: it was devoted to the study of signs and signification, which corresponds to the De signis, and circulated independently, and to its application to theology, a section that has not been found. Just as the late Compendium studii theologiae, the De signis offers an original treatment of semantic and linguistic questions which are fully embedded in the sophisticated debates that took place in the faculties of arts in Paris and Oxford during the second half of the 13th century. Bacon’s linguistic analysis can be equally relevant for the study of the Bible and theology. (shrink)

In this review we highlight the importance of defining the untranslated parts of transcripts, and present a number of computational approaches for the discovery and quantification of alternative transcription start and poly-adenylation events in high-throughput transcriptomic data. The fate of eukaryotic transcripts is closely linked to their untranslated regions, which are determined by the position at which transcription starts and ends at a genomic locus. Although the extent of alternative transcription starts and alternative poly-adenylation sites has been revealed by sequencing (...) methods focused on the ends of transcripts, the application of these methods is not yet widely adopted by the community. We suggest that computational methods applied to standard high-throughput technologies are a useful, albeit less accurate, alternative to the expertise-demanding 5′ and 3′ sequencing and they are the only option for analysing legacy transcriptomic data. We review these methods here, focusing on technical challenges and arguing for the need to include better normalization of the data and more appropriate statistical models of the expected variation in the signal. We highlight the importance of defining the untranslated parts of transcripts, and present a number of computational approaches for the discovery and quantification of alternative transcription start site and alternative poly-adenylation events from standard high-throughput transcriptomic data. We discuss the challenges faced by these methods and argue for the use of better statistical models for dealing with biases in the data and variation in the signal. (shrink)

"Attention and Implicit Learning "provides a comprehensive overview of the research conducted in this area. The book is conceived as a multidisciplinary forum of discussion on the question of whether implicit learning may be depicted as a process that runs independently of attention. The volume also deals with the complementary question of whether implicit learning affects the dynamics of attention, and it addresses these questions from perspectives that range from functional to neuroscientific and computational approaches. The view of implicit learning (...) that arises from these pages is not that of a mysterious faculty, but rather that of an elementary ability of the cognitive systems to extract the structure of their environment as it appears directly through experience, and regardless of any intention to do so. Implicit learning, thus, is taken to be a process that may shape not only our behavior, but also our representations of the world, our attentional functions, and even our conscious experience. (Series B). (shrink)

Priscian's _Institutiones Grammaticae_, which rely on Stoic and Neoplatonic sources, constituted an important, although quite neglected, link in the chain of transmission of ancient philosophy in the Middle Ages. There is, in particular, a passage where Priscian discusses the vexed claim that common names can be proper names of the universal species and where he talks about the ideas existing in the divine mind. At the beginning of the 12th century, the anonymous _Glosulae super Priscianum_ and the _Notae Dunelmenses_, which (...) heavily quote William of Champeaux, interpret the passage in the context of a growing interest in the problem of universals, raising semantic as well as ontological questions, and introducing a Platonic view on universals in the discussions on the signification of the noun. Moreover, this same passage will be used by Abelard to elaborate one of his opinions about the signification of universal or common names—that they signify "mental conceptions". (shrink)

Name der Zeitschrift: Naharaim Jahrgang: 11 Heft: 1-2 Seiten: 5-11.