Beyond different starting points, stakeholder theory and Catholic Social Thought share many compatible perspectives when analyzing the role of the firm in economic activity, especially regarding the attention of the firm to different social and economic actors. Additionally, ST bears limitations regarding its ethical and anthropological foundation, and also about the legitimation of the different stakeholders’ interests. Therefore, ST lacks clear criteria to solve possible conflicts of interest between stakeholders. This paper analyzes the potentiality of ST, widely accepted in corporate (...) management, to integrate CST principles in order to solve those conflicts. At the same time, the paper studies the possibility of finding in the principles of CST an anthropological and ethical foundation for ST. This foundation could be the source of criteria to discuss the levels of legitimation and prioritization between stakeholders´ interests, especially when those interests collide. (shrink)

This book deals with the limitations of economic and financial accounting as an appropriate instrument to reflect the real value created or destroyed by an organization.The authors present asustainable social accounting approach that considers both the social and economic value - Blended Value - generated by an organization for all of its stakeholders. This approach is based on four major theories - Stakeholder Theory, Action Research, Phenomenological Perspective and Fuzzy Logic - and was developed on the basis of a cost-benefit (...) analysis. (shrink)

Social accounting focuses on value transactions between organizations and their stakeholders; both market ones, where the value perceived by the different stakeholders is identified, and non-markets ones, where transactions are monetized at their fair value. There was long awareness of an emotional value translation, linked to the transfer of different products, services, remunerations, and incentives, regardless of whether they were market or non-market. Yet that emotional value seemed to be anchored in the field of psychology and managed to elude economic (...) science. This study seeks to identify emotional value with consumer surplus and, by extension, of the other stakeholders in a value transfer process. This proposal allows the emotional value to be anchored in the micro-economy and allows it to be objectively calculated using a regression involving three elements: the market price, the fair value interval, and a perceived satisfaction score by the different stakeholders in the form of significant sampling. The result obtained not only allows Social Accounting to be complemented with emotional value, but it also facilitates its incorporation in the strategy to optimize the emotional value. Furthermore, it enables a quantification of the perceived subjective utility, which opens up a research path where some possible lines are clearly identified. (shrink)

The achievement of the common good is generally identified, specially in Christian social, economic and cultural environments, with the Kingdom of God. While for many this is an obvious thinking, in this paper this vision is challenged and dismissed. The recent celebration of the 500 anniversary of the conversion of St Ignatius of Loyola serves us as a revulsive to analyze his process of conversion in order to give light to the discussion about the common good and the Kingdom of (...) God. At the same time, we will use the narrative of the three temptations of Christ in order to reinforce our conclusions. In addition, we will reflect about the purpose of the corporation regarding the conversion of St. Ignatius and will discuss if the orthodox economic model could be a way of building the Kingdom of God. Finally, we will propose that only an economic approach that places in its core love, compassion and the logic of the gift could be compatible with building the Kingdom of God on earth. (shrink)

This article studies the differences between traditional financial intermediaries (commercial banks, savings banks and cooperative banks) and ethical banks based on property rights, in which the owner decides the ideology, principles, standards and objectives of the organisation. In ethical banking, affinity centres on positive social and ethical values. The article consequendy focuses on an index proposed both to differentiate ethical banks from other types of banks, and also to pinpoint the differences between the various ethical banks themselves.This is the Radical (...) Affinity Index (RAI), which groups banks together in terms of their stance on ethical commitment, concentrating on ethical ideology and principles (information transparency, placement of assets, guarantees and participation) and using a sample of 114 European banks. The evidence shows that transparency of information and placement of assets are factors that differentiate ethical banks from other financial intermediaries.Guarantees and participation are characteristics specific to ethical banks; these variables, however, do not offer clear evidence to our analysis. (shrink)

This paper examines the flow of thoughts on ethics in finance both from academic experts and from published contributions that constitute an alternative view of the financial field from an ethical point of view. A Delphi method was used to achieve consensus about the perceptions and opinions academic experts hold about ethics in financial matters and in the research agenda. This approach permits the early detection of emerging lines, narrowing the research line and shortening subject selection time. An active research (...) map of researchers, countries and lines of investigation was drawn up, and recommendations made of areas that could be highlighted or moderated. (shrink)

The framework for the papers in this volume is set by the wide-ranging philosophical contributions of Gareth Evans, who died in 1980 at the age of 34. In the papers gathered together in the posthumously published Collected Papers and in The Varieties of Reference Evans made a number of important contributions to the philosophy of language, the philosophy of thought, and philosophical logic. Evans was a far more systematic thinker than is usual in contemporary analytical philosophy and the first part (...) of this introduction gives an overview of his thinking, setting it in the context of four powerful and competing currents in anglo-American philosophy in the 1960s and 1970s. The second part of the introduction summarizes the papers in the collection and provides necessary background to the individual contributions. (shrink)

Interest in republicanism as a political theory has burgeoned in recent years, but its implications for the understanding of law have remained largely unexplored. Legal Republicanism is the first book to offer a comprehensive, critical survey of the potential for creating republican accounts of fundamental issues in law and legal theory.

Drawing on the Agency-Stewardship approach, which suggests that manager profile may range from the agent model to the steward model, this article aims to examine how important CEOs are to corporate social responsibility (CSR). Specifically, this exploratory study proposes the existence of a relationship between manager profile and CSR practices and that this relation is mediated by the perceived role of ethics and social responsibility. After applying a mediated regression analysis using survey information collected from 149 CEOs in Spain, results (...) show that those closer to the steward model are more inclined to attach great importance to ethics and social responsibility, and to implement CSR practices in their companies. Results also provide support for the suggested mediating effect. Thus, this article extends research in understanding top managers as drivers for CSR and suggests new ways to deal with this issue empirically. (shrink)

For several decades, tourism has mainly been identified as an activity that helps people escape their everyday routines, contributes to understanding between cultures, and promotes economic wellbeing. These assumptions have been questioned in both the public sphere and academic research, however. In this context, tourism research is increasingly drawing on ethical frameworks to support its criticism of tourism. Some of the most outstanding research on this issue is by Dean MacCannell, Emeritus Professor at the University of California at Davis and (...) author of one of the seminal works of the social theory of tourism: The Tourist: A New Theory of the Leisure Class (1976). MacCannell examines the moral and ethical aspects of tourism in all his writing, but they are the focal point of his book The Ethics of Sightseeing (2011), in which he identifies the tourists’ responsibility to mediate between their understanding of their own pleasure and the ethical repercussions of the late modern imperative, “Enjoy!”. During the Touriscape congress in Malaga, Spain, in February 2018, MacCannell talked about ethics and tourism with José Luis López, who prepared this interview for Recerca. (shrink)

Consider any subvariety of BL-algebras generated by a single BL-chain which is the ordinal sum of the standard MV-algebra on [0, 1] and a basic hoop H. We present a geometrical characterization of elements in the finitely generated free algebra of each of these subvarieties. In this characterization there is a clear insight of the role of the regular and dense elements of the generating chain. As an application, we analyze maximal and prime filters in the free algebra.

Philosophical accounts of self-deception can be divided into two broad groups – the intentionalist and the anti-intentionalist. On intentionalist models what happens in the central cases of self-deception is parallel to what happens when one person intentionally deceives another, except that deceiver and deceived are the same person. This paper offers a positive argument for intentionalism about self-deception and defends the view against standard objections.

Thinking Without Words provides a challenging new theory of the nature of non-linguistic thought. Jose Luis Bermudez offers a conceptual framework for treating human infants and non-human animals as genuine thinkers. The book is written with an interdisciplinary readership in mind and will appeal to philosophers, psychologists, and students of animal behavior.

This paper argues that, while there is a difference between personal and sub-personal explanation, claims of autonomy should be treated with scepticism. It distinguishes between horizontal and vertical explanatory relations that might hold between facts at the personal and facts at the sub-personal level. Noting that many philosophers are prepared to accept vertical explanatory relations between the two levels, I argue for the stronger claim that, in the case of at least three central personal level phenomena, the demands of explanatory (...) adequacy require postulating horizontal explanatory relations. (shrink)

Philosophers have often argued that ascriptions of content are appropriate only to the personal level states of folk psychology. Against this, this paper defends the view that the familiar propositional attitudes and states defined over them are part of a larger set of cognitive proceses that do not make constitutive reference to concept possession. It does this by showing that states with nonconceptual content exist both in perceptual experience and in subpersonal information-processing systems. What makes these states content-involving is their (...) satisfaction of certain basic conditions deriving from a general account of representation-driven behaviour that is neutral on the question of concept possession. It is also argued that creatures can be in states with nonconceptual content even though they possess no conceptual abilities at all. (shrink)

This commentary defends intentionalist accounts of self-deception against Mele by arguing that: (1) viewing self-deception on the model of other-deception is not as paradoxical as Mele makes out; (2) the paradoxes are not entailed by the view that self-deception is intentional; and (3) there are two problems for Mele's theory that only an intentionalist theory can solve.

It is now 25 years since Gareth Evans introduced the distinction between conceptual and nonconceptual content in The Varieties of Reference. This is a fitting time to take stock of what has become a complex and extended debate both within philosophy and at the interface between philosophy and psychology. Unfortunately, the debate has become increasingly murky as it has become increasingly ramified. Much of the contemporary discussion does not do full justice to the powerful theoretical tool originally proposed by Evans (...) and subsequently refined by theorists in the late 1980’s and early 1990’s – most effectively, I think, by Christopher Peacocke (particularly in his 1992). Even worse, significant parts of the discussion are somewhat confused. This paper makes a start on clarifying what I think ought to be the central issues in debates about nonconceptual content. I begin in §1 by pointing out how narrowly focused contemporary discussion is relative to Evans’s original discussion. We are not making as much use as we should of nonconceptual content as a tool for understanding subpersonal information processing and the complexities of its status relative to perception and thought at the personal level. In §2 I turn to what is the central focus of contemporary discussion, namely, the content of perception and identify a “master argument” for nonconceptualism based on the relation between conceptual capacities and capacities for perceptual discrimination. The aim of §3 is to clarify the relation between the claim that perception has nonconceptual content and some superficially similar claims discussed by philosophers of perception. Finally, in §4 I explain why the attention recently focused on what is sometimes called the state version of the nonconceptualist thesis seems to me to be misdirected. (shrink)

"The book presents in accessible fashion recent important work on the self and self-consciousness and also moves the issues forward with interesting new ideas. It provides a notably crisp and clear treatment of some extremely intriguing topics." -- Jane Heal, Department of Philosophy, University of Cambridge In this book, José Luis Bermú dez addesses two fundamental problems in the philosophy and psychology of self-consciousness: (1) Can we provide a noncircular account of fully fledged self-conscious thought and language in terms (...) of more fundamental capacities? (2) Can we explain how fully fledged self-conscious thought and language can arise in the normal course of human development? Bermú dez argues that a paradox (the paradox of self-consciousness) arises from the apparent strict interdependence between self-conscious thought and linguistic self-reference. The paradox renders circular all theories that define self-consciousness in terms of linguistic mastery of the first-person pronoun. It seems to follow from the paradox of self-consciousness that no such account or explanation can be given. Drawing on recent work in empirical psychology and philosophy, the author argues that any explanation of fully fledged self-consciousness that answers these two questions requires attention to primitive forms of self-consciousness that are prelinguistic and preconceptual. Such primitive forms of self-consciousness are to be found in somatic proprioception, the structure of exteroceptive perception, and prelinguistic forms of social interaction. The author uses these primitive forms of self-consciousness to dissolve the paradox ofself-consciousness and to show how the two questions can be given an affirmative answer. (shrink)

[1] Recent philosophy of mind and epistemology has seen an important and influential trend towards accounting for at least some features of experiences in content-involving terms. It is a contested point whether ascribing content to experiences can account for all the intrinsic properties of experiences, but on many theories of experiences there are close links between the ascription of content and the ways in which experiences are ascribed and typed. The issues here have both epistemological and psychological dimensions. On the (...) one hand, a theory of experiential content has a fundamental role in explaining how knowledge of the world can be acquired through experience. On the other hand, there are important psychological questions about the phenomenology of experiences and the conditions under which content ascriptions are made. (shrink)

In this paper I explore a justification for transcendental idealism that emerges from the dialogue with philosophical scepticism in which Kant is on and off engaged throughout the Critique of Pure Reason. Many commentators, most prominently Strawson, have claimed that transcend‐ ental idealism is an unfortunate addition to the Critique, one that can profitably be excised in the interests of clarity and coherence. Against this general picture I urge that transcendental idealism is in fact a very natural consequence of some (...) of the central doctrines of the Critical Philosophy. It is in the context of Kant's debate with scepticism that this emerges most clearly. Nonetheless, I argue that Kant's employment of transcendental idealism against the sceptic is seriously compromised by his postulating the existence of unknowable things‐in‐themselves. As long as he maintains that there are unknowable things‐in‐themselves which are responsible for our having the experience that we do have, his position seems to collapse into sceptical idealism. In the final section of the paper I suggest that the only possible escape from this difficulty would be to rule out the possibility of affirming that unknowable things‐in‐themselves exist. I also suggest that an argument to this effect exists in the Critique and that Kant's position would be more consistent had he adhered to it. (shrink)

Regulatory science, which generates knowledge relevant for regulatory decision?making, is different from standard academic science in that it is oriented mainly towards the attainment of non?epistemic (practical) aims. The role of uncertainty and the limits to the relevance of academic science are being recognized more and more explicitly in regulatory decision?making. This has led to the introduction of regulation?specific scientific methodologies in order to generate decision?relevant data. However, recent practical experience with such non?standard methodologies indicates that they, too, may be (...) subject to important limitations. We argue that the attainment of non?epistemic values and aims (like the protection of human health and the environment) requires not only control of the quality of the data and the methodologies, but also the selection of the level of regulation deemed adequate in each specific case (including a decision about which of the two, under?regulation or over?regulation, would be more acceptable). (shrink)

The author challenges the view that birth cannot be a morally relevant fact in the process of development from zygote to child. He reviews specific arguments against giving any moral significance to the fact of birth. Drawing on recent work in developmental psychology, he contends that the lives of neonates can have a level of self-consciousness that confers moral significance but can only be possessed after birth. He shows that the position he has argued for provides a framework within which (...) the move from the moral validity of aborting sentient fetuses to the moral validity of infanticide might be resisted. He concludes that arguments suggesting that birth can be morally significant support the view that the acquisition of moral significance is a gradual and multilayered phenomenon. (shrink)

Reseña de la obra de Orden Jiménez, Rafael V., Humanismo Republicano Iberoamericano. Un debate. Ambrosio Velasco Gómez; José Luis Villacañas Berlanga, Madrid, Biblioteca Nueva, 2019, pp. 127.

Botanical preparations used by shamans in rituals for divination, prophecy, and ecstasy contain widely different psychoactive compounds, which are incorrectly classified under a single denomination such as “hallucinogens,” “psychedelics,” or “entheogens.” Based on extensive ethnopharmacological search, I proposed a psychopharmacological classification of magic plants in 1979. This paper re-evaluates this taxonomy in the context of consciousness research. Several groups of psychodysleptic magic plants are proposed: (1) hallucinogens—psilocybin mushrooms, mescaline cacti, dimethyltryptamine snuffs, and the synthetic ergoline lysergic acid diethylamide induce strong (...) perceptual changes, affective intensification, and cognitive enhancement. Their ethnobotanical uses include long lasting divination rituals, prophecy, and sacramental practice. (2) Trance-inducers—ergoline Convolvulaceae and South American Banisteriopsis produce quietness, abstraction, lethargy, mild sensorial and cognitive changes, and salient visual imagery changes used in trance rituals and specific divination practices. (3) Cognodysleptics—marijuana (tetrahydrocannabinol) and other terpene-containing plants induce changes in thought, imagination, and affective functions and are used in short-term divination or oneiromancy. (4) Deliriants—tropane-containing Solanaceae, wild tobacco, and Amanita muscaria (muscimol) induce a delirium characterized by dim and clouded consciousness, stupor, confusion, disorientation, perception distortion, difficulties in recollection, anxiety, irritability, excitation, and behavioral disorganization employed in sorcery, purification, or exorcism rituals. The core mental effects required for a drug to be used in shamanistic rituals include light-headedness, enhanced imagery, and experience intensification. This constellation was the reason why, in his classification of psychoactive compounds, the pioneer German psychopharmacologist Louis Lewin established in 1924 a group of drugs under the appropriate name of Phantastica. (shrink)

How precisely to understand and evaluate counterfactuals can be an intricate issue. The aim of this article is to examine a new set of difficulties for evaluating counterfactuals that arise in the context of the dynamical spacetimes described by the theory of general relativity (GR). The initial value formulation provides us with a methodology to pin down the specific combination of features of the theory at the origin of the difficulties, namely, non-linearity and certain non-local aspects (typically captured by ellipticity (...) at the analytical level), in particular when combined with the global and/or quasi-local character of physical quantities in GR. Finally, we connect the philosophical question about counterfactuals with concrete applied physical issues in GR about extracting meaningful predictions by constructing appropriate initial data sets, leading us to question the very suitability of the Cauchy approach to fully account for the explanatory power of the theory. (shrink)

This paper considers how best an eliminativist might argue for the radical falsity of commonsense psychology. I will be arguing that Paul Churchland’s “official” arguments for eliminative materialism (in, e.g., Churchland 1981) are unsatisfactory, although much of the paper will be developing themes that are clearly present in Churchland’s writings. The eliminativist needs to argue that the representations that feed into action are fundamentally different from those invoked by propositional attitude psychology. The “springs of action” are representations of features that (...) are much more finely grained than those encoded within the vocabulary that we employ to specify the content of propositional attitudes. The eliminativist’s most promising strategy is to argue that, whatever we might think about why we behave the way we do, careful experimental work will show that we are in fact acting in virtue of representations of properties and microfeatures that fall completely outside the ambit of propositional attitude psychology. The paper considers a number of examples of how this eliminativist strategy might be developed, ranging from the implications of the two visual systems hypothesis to research in social psychology into the role that situational factors play in controlling action. (shrink)

Table of Contents Acknowledgments 1 Self-Consciousness and the Body: An Interdisciplinary Introduction by Naomi Eiland, Anthony Marcel and José Luis Bermúdez 2 The Body Image and Self-Consciousness by John Campbell 3 Infants’ Understanding of People and Things: From Body Imitation to Folk Psychology by Andrew N. Meltzoff and M. Keith Moore 4 Persons, Animals, and Bodies by Paul F. Snowdon 5 An Ecological Perspective on the Origins of Self by George Butterworth 6 Objectivity, Causality, and Agency by Thomas Baldwin (...) 7 At Two with Nature: Agency and the Development of Self-World Dualism by James Russell 8 Ecological Perception and the Notion of a Nonconceptual Point of View by José Luis Bermúdez 9 Proprioception and the Body Image by Brian O’Shaughnessy 10 Awareness of One’s Own Body: An Attentional Theory of Its Nature, Development, and Brain Basis by Marcel Kinsbourne 11 Body Schema and Intentionality by Shaun Gallagher 12 Living without Touch and Peripheral Information about Body Position and Movement: Studies with Deafferented Subjects by Jonathan Cole and Jacques Paillard 13 Bodily Awareness: A Sense of Ownership by M. G. F. Martin 14 Bodily Awareness and the Self by Bill Brewer 15 Introspection and Bodily Self-Ascription by Quassim Cassam 16 Consciousness and the Self by Naomi Eilan Contributors Index. (shrink)

Self‐consciousness is a topic located at the intersection of a range of different philosophical concerns. One set of concerns is metaphysical. Another is epistemological. When discussing the phenomenon of consciousness in general, philosophers generally think it possible to give an account of consciousness that is independent of how one understands the objects, properties, and events of which one is conscious. Self‐consciousness is important because of the role it plays in the cognitive economy. Self‐consciousness can be understood either in terms of (...) direct awareness of the self or in terms of propositional awareness. Self‐conscious thoughts can be based on a range of different sources of information. Some of these sources can provide information either about the self or about other people. Some influential accounts of self‐consciousness, such as those of Shoemaker (1963, 1968) and Evans (1982), have attributed a fundamental role to the phenomenon of immunity to error through misidentification. (shrink)