This study investigates whether the market valuation of the two summary accounting measures, book value of equity and net income, is higher for firms with reputation for sustainability leadership, when compared to firms that do not enjoy such reputation. The results are interpreted through the lens of a framework combining signalling theory and resource-based theory, according to which firms signal their commitment to sustainability to influence the external perception of reputation. A firm’s reputation for being committed to sustainability is an (...) intangible resource that can increase the value of a firm’s expected cash flows and/or reduce the variability of its cash flows. Our findings are according to expectations and show that the net income of firms with good sustainability reputation has a higher valuation by the market, when compared to their counterparts. (shrink)

Um novo livro da colecção "Obras de Eduardo Lourenço" que a Gradiva tem vindo a editar e que desta vez entra pelo mundo da arte, com a pintura em destaque. O percurso de Eduardo Lourenço na descoberta da arte é uma viagem abrangente, em que apresenta uma multiplicidade de pontos de vista e de abordagens, numa obra organizada em três secções: Estética, Exposições, Pintores. Tendo a pintura como pano de fundo, o filósofo revela uma enorme sensibilidade, uma elevadíssima (...) capacidade de observação e de reflexão, um imenso talento para estabelecer analogias. No texto inicial ("Eduardo Lourenço, um olhar sem fim"), Barbara Aniello refere: "Todavia não é apenas de crónica diarística, de pinceladas traçadas na mais silenciosa intimidade, que as páginas que se seguem são amostra reveladora. [...] Repletas de sabedoria e de experiência, estas considerações nascem de uma abordagem à arte filtrada pela cultura do pensador que, ao contrário do espelho da música, mergulha aqui num mundo ‘outro’ com todas as ferramentas da sua erudição." Esta obra contém material maioritariamente inédito. (shrink)

This study provides empirical evidence on how corporate sustainability performance (CSP), as proxied by membership of the Dow Jones sustainability index, is reflected in the market value of equity. Using a theoretical framework combining institutional perspectives, stake-holder theory, and resource-based perspectives, we develop a set of hypotheses that relate the market value of equity to CSP. For a sample of North American firms, our preliminary results show that CSP has significant explanatory power for stock prices over the traditional summary accounting (...) measures such as earnings and book value of equity. However, further analyses suggest that we should not focus on corporate sustainability itself. Our findings suggest that what investors really do is to penalize large profitable firms with low level of CSP. Firms with incentives to develop a high level of CSP not engaging on such strategy are, thus, penalized by the market. (shrink)

L’article de Luisa Simonutti traite de la critique et de la reprise de certains concepts clés de la pensée de Socin (liberté, volonté, responsabilité) par des arminiens de Hollande. Cet héritage complexe est plus qu’un épisode de la réaction vaste et articulée qui se manifesta à la fin du XVIe siècle – et qui s’étendit sur tout le XVIIe siècle – contre les œuvres et les idées du Siennois. Cet événement doit aussi être interprété comme le moment d’une confrontation plus (...) large en défense de la libertas prophetandi et du libre arbitre de l’homme face aux lois et à la volonté divines. (shrink)

Arthur Schopenhauer, filósofo do século XIX, conhecido como o “filósofo da vontade”, aborda a questão sobre o que é justiça e qual o papel do Estado em alguns parágrafos da sua obra ‘O mundo como vontade e representação’. Ele trata sobre conceitos morais e menciona o direito positivo como regulador da sociedade, mesmo tendo um embasamento no direito natural. O presente artigo pretende evidenciar qual a visão do filósofo sobre o conceito de vontade e como ela influencia diretamente na sua (...) concepção sobre o que é justiça. Partindo desse ponto, será mostrado como o Estado age para estabelecer o bem-estar social dos indivíduos diante da visão schopenhaueriana. (shrink)

Carpendale & Lewis 's critique of traditional accounts of “theory of mind” is well taken, but the alternative theory they propose is premature at its best, unconvincing at its worst. The proposed theory is ad hoc and confirmatory in its findings; vague and generic in its claims; and unjustified and unnecessary in its novelty.

This paper explores the fundamental question of what ‘responsibility’ means to different sets of world views adopted implicitly by business students. The exploration adopts the stakeholder theory and three subsets of the Friedman mentality to explain how individuals may value sustainability initiatives. Subsequently, it explores whether it is better to flow with the dominant economic-driven world view as prescribed by the business school or to challenge it in order to cultivate business students with sustainability-driven values. The conclusion highlights implications for (...) business and management education, as well as the role of entrepreneurship to promote sustainability values. (shrink)

Argues that affirming the irreducible differences between men and women can lead to more transformative politics than the struggle for abstract equality between the sexes. In The Symbolic Order of the Mother Luisa Muraro identifies the bond between mother and child as ontologically fundamental to the development of culture and politics, and therefore as key to achieving truly emancipatory political change. Both corporeal development and language acquisition, which are the sources of all thinking, begin in this relationship. However, Western civilization (...) has been defined by men, and Muraro recalls the admiration and envy she felt for the great philosophers as she strove to become one herself, as well as the desire for independence that opposed her to her mother. This conflict between philosophy and culture on the one hand and the relationship with the mother on the other constitutes the root of patriarchy’s symbolic disorder, which blocks women’s (and men’s) access to genuine freedom. Muraro appeals to the feminist practice of gratitude to the mother and the recognition of her authority as a model of unconditional nurture and support that must be restored. This, she argues, is the symbolic order of the mother that must overcome the disorder of patriarchy. The mediating power of the mother tongue constitutes a symbolic order that comes before all others, for both women and men. Luisa Muraro is Professor Emeritus of Philosophy at the University of Verona, Italy. Francesca Novello is an instructor at the University of Oklahoma. Timothy S. Murphy is Houston-Truax-Wentz Professor and Regents Professor of English at Oklahoma State University. (shrink)

In this article, we reassess two of Mises’ core methodological claims. The first claim is that action is necessarily rational. The second claim is that all human minds share a logical structure. Neither claim can be unreservedly accepted but, we argue, both contain truth: Mises’ reflections remain important contributions to our understanding of action and the mind, hence to economics.

A educação nas Escolas Franciscanas da SCALIFRA - ZN está comprometida, na sua essência, com a formação integral do ser humano, e para tanto, a mesma encontra-se alicerçada nos Princípios e Valores franciscanos, de modo a favorecer novos comportamentos pautados em atitudes positivas, culminando assim, numa ação e transformação do mundo contemporâneo. Tal desenvolvimento integral parte do reconhecimento e formação educacional embasada no reconhecimento dos aspectos cognitivo, emocional, espiritual, ético e social dos estudantes que frequentam as oito (8) escolas de (...) Educação Básica da Rede, distribuídas nos estados do RS, PR, MS e DF. Tal ação educacional encontra-se embasado num fazer metodológico diferenciado e numa forma de educar a partir do jeito de “ser e viver de São Francisco de Assis e Madre Madalena Damen”, o que requer adesão e comprometimento de toda comunidade educativa com a filosofia e espiritualidade franciscana que passa pelo autoconhecimento e autorrealização, processo que se estende ao longo da vida. (shrink)

A violência doméstica (VD) ou familiar afeta a população mundial prejudicando a saúde, liberdade e bem-estar de indivíduos, famílias e comunidades. O bullying, um tipo de violência escolar, envolve comportamentos agressivos intencionais e repetitivos, físicos e psicológicos entre pares, visando prej..

Embora algumas posições filosóficas de Gödel sejam bem conhecidas, como o platonismo, a sua teoria do conhecimento é, em comparação, menos divulgada. A partir do «Problema da Evidência» de Hilbert-Bernays, I, pg. 20 seq., apresento a seguir os traços essenciais da posição de Gödel sobre a caracterização epistemológica da evidência finitista, com especial relevo para a história dos conceitos utilizados.

An important debate in the current literature is whether “all truth-conditional effects of extra-linguistic context can be traced to [a variable at; LM] logical form” (Stanley, ‘Context and Logical Form’, Linguistics and Philosophy, 23 (2000) 391). That is, according to Stanley, the only truth-conditional effects that extra-linguistic context has are localizable in (potentially silent) variable-denoting pronouns or pronoun-like items, which are represented in the syntax/at logical form (pure indexicals like I or today are put aside in this discussion). According to (...) Recanati (‘Unarticulated Constituents’, Linguistics and Philosophy, 25 (2002) 299), extra-linguistic context can have additional truth-conditional effects, in the form of optional pragmatic processes like ‘free enrichment’. This paper shows that Recanati’s position is not warranted, since there is an alternative line of analysis that obviates the need to assume free enrichment. In the alternative analysis, we need Stanley’s variables, but we need to give them the freedom to be or not to be generated in the syntax/present at logical form, a kind of optionality that has nothing to do with the pragmatics-related optionality of free enrichment. (shrink)

This paper investigates young children's knowledge of scalar implicatures and downward entailment. In previous experimental work, we have shown that young children access the full range of truth-conditions associated with logical words in classical logic, including the disjunction operator, as well as the indefinite article. The present study extends this research in three ways, taking disjunction as a case study. Experiment 1 draws upon the observation that scalar implicatures (SIs) are cancelled (or reversed) in downward entailing (DE) linguistic environments, e.g., (...) in the scope of negation (Chierchia, 2000). Experiment 2 was designed to determine if scalar implicatures are used by children, like adults, to influence the interpretation of disjunction in non-DE contexts, yielding an implicature of exclusivity for disjunction. Whereas adult controls always rejected assertions of the form A or B in positive (non-DE) contexts in which assertions of the form A and B were also true, many children accepted assertions with disjunction in such contexts. To provide an interpretation to the findings from Experiment 2, a new experimental technique was devised and used in Experiment 3. The new technique presents pairs of assertions to children, who are asked to judge which assertion is a ‘better’ description of the context. The findings from Experiment 3 demonstrated children's awareness that A and B is more informative than A or B in positive contexts, where both statements are true. Taken together, the findings of Experiments 2 and 3 are compatible with the view that some children lack the computational resources to apply scalar implicatures when a single assertion is presented alone (see Reinhart, 1999). (shrink)

An interaction between the ways morality and society develop in the face of the challenges they are exposed to seems consistent with empirical evidence. However, within this frame man's instinct of self preservation and his individualism seem to play an important part. The former by its influence on the evolution of what I refer to as 'our social morality'. The latter by finding its expression in conservative and radical ideologies whose political confrontation appears to give rise to an evolutionary develop (...) ment. The paper draws attention to the fact that in the face of contemporary challenges the evolutionary development of our morals may determine whether the corresponding evolutionary development of our societies will approach the patterns of those of insects, or whether our highly developed individual istic traits will result in new moral trends creating a society which is better suited to the present characteristics of humankind. It is also argued that the present growth of international organizations for cooperation and peaceful co-existence should make it possible to build a society worthy of the human race, but that it could be done only if we are able to develop a sufficient sense of responsibility to deliberately keep over-consumption and human population within a natural balance. (shrink)

At the end of the 1960s “Supports/Surfaces” artists start deconstructing paintings to jeopardize their representational qualities. Claude Viallat and Daniel Dezeuze, for example, process canvases and frames to highlight their phisical aspect as opposed to the illusionistic realm or representation. This way polarities such as form/space and illusionistic space/real space start having a new, dialectic relationship.

The main purpose of this paper is to introduce a class of algebraic structures related to many-valued ukasiewicz algebras. They are symmetrical Heyting algebras with a set of modal operators indexed by a finite completely symmetric poset. A representation theorem is given for these (not functionally complete) algebras.

This is James Diggle's OCT , with a modified apparatus. The lacuna at 186 prompted two conjectures by Willink: υτθυ and the ingenious αλθυ . I wonder, however, whether an adverb is what we want: the anadiplosis of λακυ would not have come amiss to lend a touch of hysterical urgency to the cry of the rapist's victim; but that would not give us the rhythm we need . Something approaching the effect of the suggested anadiplosis might be obtained by (...) the supplement πoλλοσιυ. Although it lacks the palaeographical plausibility of αλθυ, it gives us an expression that is characteristically Euripidean in contexts pertaining to souls in torment: Ale. 185 πoλλυ δακρωυ, 938 πολλυ δ μχθωυ Su. 1119 ἂλγσι πoλλος, Tr. 28 πολλος δ κωκυτοσιυ, 38 δκρυα χουσα πολλ, etc. The adjective applied to sound is not unknown:Rh. 290–1 πολλι γᾰρ χι Θρικιοςωυ στρατς1στιχ. It can also be used to describe the frequency of sung laments accompanied by hysterical self-mutilation: S. El. 88–90 πολλς μυ θρυωυ ιδς, 1 πολλᾰς δ’ υτρις ισθxυ 1 στρυωυ πλαγᾰς αμασσομυωυ. (shrink)

Mutations in the CEBPA gene are present in 10–15% of acute myeloid leukemia (AML) patients. The most frequent type of mutations leads to the expression of an N‐terminally truncated variant of the transcription factor CCAAT/enhancer‐binding protein alpha (C/EBPα), termed p30. While initial reports proposed that p30 represents a dominant‐negative version of the wild‐type C/EBPα protein, other studies show that p30 retains the capacity to actively regulate gene expression. Recent global transcriptomic and epigenomic analyses have advanced the understanding of the distinct (...) roles of the p30 isoform in leukemogenesis. This review outlines direct and indirect effects of the C/EBPα p30 variant on oncogenic transformation of hematopoietic progenitor cells and discusses how studies of N‐terminal CEBPA mutations in AML can be extrapolated to identify novel gain‐of‐function features in oncoproteins that arise from recurrent truncating mutations in transcription factors. (shrink)

Abordamos aqui a influência do método de Condillac sobre a história da química. Partindo da confessada dívida de Lavoisier com o abade, propomo-nos a avaliar o aporte que o método condillaquiano terá para a filosofia natural da segunda metade do XVIII, colocando-a primeiramente na perspectiva da onda newtoniana que contaminou progressivamente as ciências a partir do fim do XVII. Mostramos então como o método de Newton, via alquimia, é capaz de inserir aspectos alheios ao mecanicismo estrito nas discussões, o que (...) garantirá à química legitimidade para se valer de conceitos como atrações e afinidades. Mais tarde, ao constituir e sistematizar um método geral de conhecimento marcado pelo modelo newtoniano, Condillac legará aos naturalistas meios para ordenar proficuamente novas regiões de conhecimento. Quando adequadamente adaptado por Lavoisier aos problemas químicos, este método promoverá a “revolução” da química, ou seu estabelecimento definitivo como ciência positiva. (shrink)

El secreto en todas sus vertientes, en todas sus facetas, vericuetos, senderos. Pero sobre todo el Secreto en la literatura, pues como dice Luisa Valenzuela, en su estilo mordaz, agudo, siempre entre guinos y complicidades: "No hay literatura sin secreto."Detras de cada palabra se esconde el misterio, un laberinto en el que todo puede suceder: de la pasion a la ternura; del crimen a la sublimacion. Encontrar el hilo conductor, salvador, descifrador, o ahondar sus diversidades, es papel de quien aspira (...) a lo literario, bien como escritor, bien como lector.Precisas, directas, divertidas, las palabras de Luisa Valenzuela se deslizan sobre las paginas de un libro lleno de humor del mas fino, de ironia inteligente, como sucede en sus novelas, en sus cuentos, pero ahora provenientes del ciclo de conferencias y el dinamico taller de escritura breve que impartio en el marco de la Catedra Alfonso Reyes del Instituto Tecnologico y de Estudios Superiores de Monterrey, Mexico. (shrink)

The aim of the present study was to investigate the effects of communicative intention on action. In Experiment 1 participants were requested to reach towards an object, grasp it, and either simply lift it or lift it with the intent to communicate a meaning to a partner . Movement kinematics were recorded using a three-dimensional motion analysis system. The results indicate that kinematics was sensitive to communicative intention. Although the to-be-grasped object remained the same, movements performed for the ‘communicative’ condition (...) were characterized by a kinematic pattern which differed from those obtained for the ‘individual’ condition. These findings were confirmed in a subsequent experiment in which the communicative condition was compared to a control condition, in which the communicative exchange was prevented. Results are discussed in terms of cognitive pragmatics and current knowledge on how social behavior shapes action kinematics. (shrink)

Living with the Robots. A Conversation about social Robotics This interview aims at focusing some aspects of an intriguing discipline known as social Robotics. In particular, we try to get familiar with concepts and philosophical frameworks which deal with this new human enterprise. Paul Dumouchel and Luisa Damiano will help us to get in contact with a scenario in which emotions, reason and ethics will be partially revised by a somehow different perspective about human-robot interaction and sociality.

The case study is presented in the title: Hrabanus Maurus’s In honorem sanctae crucis and Berthold of Nuremberg’s two-part work Liber de misteriis et laudibus sancta crucis and the supplement Liber de misteriis et laudibus interemerate Virginis genitrices Dei et Domini nostril Ihesu ) are confronted and dissected; and the use of the word “transformation” is key to the analytical and interpretive possibilities concerning the medieval formulas the author presents. Close to five hundred years separate the carmina figurata of the (...) Carolingian abbot and the text-images of the Dominican lector and both follow on antique traditions. With more than two hundred pictures of diagrams and illuminations from a multitude of codices, architectural details and religious objects, Hamburger furnishes our understanding of transformation in medieval visual cultures and of the centrality of diagrams in artistic productions. (shrink)