El trabajo sexual durante la pandemia COVID-19 ha sufrido un impacto en cuanto a la precarización de las vidas de las mujeres que lo ejercen. Tanto el vacío de reconocimiento social y estatal, como la falta de redistribución de recursos han sido elementos recurrentes. Ambas dimensiones han acentuado la estigmatización del colectivo, que oscila entre la victimización y la criminalización. A pesar de ello, también han emergido prácticas de movilidad, solidaridad y alianzas que les han permitido desestabilizar las representaciones dominantes (...) que las encasillan en patrones estereotipados. (shrink)

Las experiencias que se sitúan al margen de las lógicas heterosexuales y cisgénericas han sido objeto de interés penal desde el siglo XVIII. Sin embargo, en las últimas décadas, las prácticas sexuales entre personas del mismo sexo, así como las identidades o expresiones de género que no se articulan a través de la concordancia entre genitales y género, han pasado de ser perseguidas a ser protegidas por el Código Penal en buena parte de los países occidentales. En este artículo, se (...) hace un breve recorrido histórico que nos permite explicar cómo los cambios sociales también han significado cambios legales en materia de sexualidad y género, lo que ha generado el espacio que ha permitido la incorporación del paradigma de los delitos de odio en España, incluso con el apoyo de grupos sociales históricamente contestatarios. Asimismo, también se problematiza el paradigma de los delitos de odio, sus contradicciones y limitaciones para proteger a los grupos sociales vulnerables, y concretamente a las personas LGBTIQ. Finalmente, este texto propone algunas reflexiones que ayuden a pensar en vías de justicia restaurativa que puedan contribuir a la reparación o restauración en el caso de delitos de odio en el contexto español. (shrink)

Business Ethics: A European Review, EarlyView.

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

Although the recent push toward sustainability is certainly generally a positive development in business and society, we can see many problems in the execution of the theory of sustainability. Where the triple bottom line calls on companies to weigh effects on stakeholders and the environment alongside profit, in practice in many cases, sustainability has been perverted to represent sustainable profits. In these cases, environmental impact and effects on people are only important insofar as they positively contribute to a firm‘s future (...) profits. It is not only practitioners who have often espoused this misappropriated view of sustainability but also academics have lent credibility to this view. In this work, we start by criticizing the often espoused current view of sustainability and remind academics of their responsibility to adapt a more critical view of this narrow focus. We provide examples that show how the current system of capitalism has resulted in outcomes for people and the environment that are patently unacceptable. Reasons are given as to why there is much hesitation to change the status quo. We then call on academics to reexamine what the role of businesses should be within society, what obligations business and corporations should have in society, and how we can encourage meaningful change that results in a better world for future generations. (shrink)

In this paper we mainly study preservation theorems for two fragments of the infinitary languagesLκκ, withκregular, without the equality symbol: the universal Horn fragment and the universal strict Horn fragment. In particular, whenκisω, we obtain the corresponding theorems for the first-order case.The universal Horn fragment of first-order logic (with equality) has been extensively studied; for references see [10], [7] and [8]. But the universal Horn fragment without equality, used frequently in logic programming, has received much less attention from the model (...) theoretic point of view. At least to our knowledge, the problem of obtaining preservation results for it has not been studied before by model theorists. In spite of this, in the field of abstract algebraic logic we find a theorem which, properly translated, is a preservation result for the strict universal Horn fragment of infinitary languages without equality which, apart from function symbols, have only a unary relation symbol. This theorem is due to J. Czelakowski; see [5], Theorem 6.1, and [6], Theorem 5.1. A. Torrens [12] also has an unpublished result dealing with matrices of sequent calculi which, properly translated, is a preservation result for the strict universal Horn fragment of a first-order language. And in [2] of W. J. Blok and D. Pigozzi we find Corollary 6.3 which properly translated corresponds to our Corollary 19, but for the case of a first-order language that apart from its function symbols has only oneκ-ary relation symbol, and for strict universal Horn sentences. The study of these results is the basis for the present work. In the last part of the paper, Section 4, we will make these connections clear and obtain some of these results from our theorems. In this way we hope to make clear two things: (1) The field of abstract algebraic logic can be seen, in part, as a disguised study of universal Horn logic without equality and so has an added interest. (2) A general study of universal Horn logic without equality from a model theoretic point of view can be of help in the field of abstract algebraic logic. (shrink)

Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...) and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. (shrink)

El viaje espiritual al «espacio verde» es un recorrido por el significado simbólico del color verde, el color litúrgico y espiritual del Islam, tomando como punto de partida la obra de dos artistas iraníes contemporáneos: Suhrâb Sepehrî y Shirin Neshat. Desde las antiguas religiones del Oriente Próximo hasta el Islam, el verde es el color del firmamento espiritual, el de los vergeles del Paraíso, la tierra del más allá. El jardín verdeante que alcanza el alma difunta (dên) en el mazdeísmo, (...) el verdor de la tierra de Xvarnah en el zoroastrismo, o el ascenso del alma (gryw) al Paraíso de Luz en el maniqueísmo, son ideas que retoman los grandes poetas persas (Nizâmî, Rûmî, Hâfiz) para hablar de la resurrección y de la entrada en el mundo del alma. En el sufismo la luz verde tipifica la cumbre del crecimiento espiritual, el jardín eterno (al-Kubrà, al-Simnânî); es el «Mar Verde» que constituye el indicio del resplandor de la vida eterna (Ibn al-‘Arabî); es el color de la perfección absoluta (‘Irâqî) y de la resurrección (al-Tirmidhî), el color del prado donde brota la Fuente de la Vida eterna (Suhrawardî, Ibn al-‘Arabî, Rûmî), etc. Es, en definitiva, lo que Nizâmî llama «el precioso jardín esmeralda», Rûmî el verdadero «vergel» y Hâfiz el «jardín de la visión». (shrink)

Our work is a contribution to the model theory of fuzzy predicate logics. In this paper we characterize elementary equivalence between models of fuzzy predicate logic using elementary mappings. Refining the method of diagrams we give a solution to an open problem of Hájek and Cintula (J Symb Log 71(3):863–880, 2006, Conjectures 1 and 2). We investigate also the properties of elementary extensions in witnessed and quasi-witnessed theories, generalizing some results of Section 7 of Hájek and Cintula (J Symb Log (...) 71(3):863–880, 2006) and of Section 4 of Cerami and Esteva (Arch Math Log 50(5/6):625–641, 2011) to non-exhaustive models. (shrink)

The words ―Rights,‖ ―Trust,‖ ―Human Dignity,‖ and even ―Government‖ have widely varying meanings and connotations, differing across time, languages and cultures. Concepts of rights, trust, and human dignity have been examined for centuries in great depth by ethicists and other philosophers and by religious think-ers, and more recently by social scientists and, especially as related to information, by information scientists. Similarly, discussions of government are well documented in writings back to Plato and Aristotle, with investi-gations of electronic government dating back (...) only to the early 1990s with the advent of the Internet and the World Wide Web. At first e-government was described in glowing, positive terms. Little, if any, attention was paid to two critical questions: 1) Will people trust e-government? and 2) How will cultural differences affect individuals‘ trust in government and their perceptions of govern-ment‘s effect of their human dignity? Examinations of trust and distrust by individuals within organizations have addressed questions of motives and intentions, expectations of behavior, protection of interests, confi-dence in accuracy and reliability of information, vulnerability, and reciprocity, among other complex topics. Establishing e-government services often requires going through several phases: 1) publish , 2) interact transact transform . Building and maintaining trust in e-government require developing an understanding both of the many levels of interactions where trust must be earned and of cultural differences. Another challenge in developing such a framework is that e-government, itself, is very dynamic, changing rapidly over time. Trust in content or a system available one day may not carry over when the content and/or system changes dramatically. Components of a framework must include the follow-ing dimensions: conceptual domains, cultural dimensions, information content dimensions, and system di-mensions. Of course, these dimensions must be considered within the context of rapidly changing govern-ments, ICT services, the digital divide, and other factors. This paper provides a very brief overview of some of the notions of trust and distrust, concentrating on those concerning trust as it relates to notions of power, trust in organizations, and trust in information and information systems as one part of a framework to ad-dress the question of trust in e-government. It also makes a few recommendations for how to build citizen-centric e-government to ensure information rights through a focus on human dignity, fundamental human rights, and earning trust. (shrink)

When addressing the first principles of the science of the being and physics, Aristotle presents a special kind of proof in favor of the principle of non-contradiction and the principle of movement. This paper explores the nature of such proofs and tries to show important parallels between them. Indeed, in both cases Aristotle makes use of dialectical arguments which aim to demonstrate that whoever denies these principles necessarily assumes a series of commitments related to language that involve the very principles (...) in question. It is thus shown to what extent the principles which are discussed are a condition of possibility of the discourse itself. Thus, both series of arguments exhibit transcendental aspects, which, especially regarding disputes with the monist, have been often overlooked, and which illustrate the scope of dialectics when it comes to opening the way towards the first principles. (shrink)

In this article I consider the presence of negative space in the form of imaginative listening spaces in Chantal Akerman's documentary South. This article examines the workings of memory and imagination from an auditory perspective, aided by two conceptions of the imagination, set out by Hannah Arendt and Toni Morrison, which I equate to a process of listening. Focusing my attention on the ‘inverted face’ or ‘back’ of the face-to-face encounter, my study brings together Don Ihde's work on relative silence (...) and the auditory imagination, Max Silverman's concept of ‘palimpsestic memory’ and Sara Ahmed's theorizing of a ‘politics of sides’. It suggests that a polyphonic mode of listening is required if the spectator is to see with doubled vision, beyond a racialized dichotomy, thereby gaining access to the ‘non-forms’ of hidden voices, stories and histories. (shrink)

Merleau-Ponty decía que nuestra relación con el mundo se sitúa en el orden del «misterio insoluble». Es la invisibilidad de los dioses lo que garantiza la visibilidad del mundo. Este verso invisible –«le Dieu caché», «Dieu insondable», «Être muet», «arrière-silence», «membrure cachée», en términos merleau-pontianos– es la textura misma del recto visible. En el cine extremo o visionario este lenguaje aparentemente antitético no está menos presente para expresar eso que excede a toda visibilidad. Voyance (Merleau-Ponty) que emerge de los légamos (...) de lo invisible pero que no es lo contrario de la vista: «vision [est] ek-stase...», una visión en la que el mudo Ser revela su propio sentido. Así pues, lo invisible no es lo opuesto absoluto de lo visible sino más bien, como dice Merleau-Ponty, su «contrapartida secreta» sin la cual no podría existir la visibilidad. Asimismo, según Derrida, la imagen cinematográfica tiene una estructura fantasmática, está suspendida entre la presencia y la ausencia, pues la invisibilidad determina la lógica de las imágenes. El cine es un ojo, pero sólo ve bien cuando también se relaciona con ese ojo interior que es el de la «visión» de los visionarios. Igualmente, para Jean-Luc Godard, uno de los cineastas más relevantes del cine contemporáneo, la imagen real es la que no vemos. Lo que se ve en el filme tiene menos importancia que lo invisible. Violencia del mirar, desvelamiento de otra luz, que restituye la imagen de lo sagrado. (shrink)

La epistemología social es un área de estudio que fue propuesta por dos bibliotecarios.

Intelligent Transportation Systems are expected to automate how parking slots are booked by trucks. The intrinsic dynamic nature of this problem, the need of explanations and the inclusion of private data justify an agent-based solution. Agents solving this problem act with a Believe Desire Intentions reasoning, and are implemented with JASON. Privacy of trucks becomes protected sharing a list of parkings ordered by preference. Furthermore, the process of assigning parking slots takes into account legal requirements on breaks and driving time (...) limits. Finally, the agent simulations use the distances, the number of trucks and parkings corresponding to the proportions of the current European Union data. The performance of the proposed solution is tested in these simulations with three different distances against an alternative with complete knowledge. The difference in efficiency, the number of illegal breaks and the traveled distances are measured in them. Comparing the results, we can conclude that the nonprivate alternative is slightly better in performance while both alternatives do not produce illegal breaks. In this way the simulations show that the proposed privacy protection does not impose a relevant handicap in efficiency. (shrink)

Spain occupies an area of 504.645 km, and it has a population of 46.5 million people, out of which 4,538,503 are immigrants. Life expectancy is 82.5 years. Its economy grew 1.4 % in 1014. Its current Constitution was enacted in 1978. It has been part of the European Union since 1986. Spain is a social and democratic state subject to the rule of law. Liberty, justice, equality, and political pluralism are the highest values of the legal order of the rule (...) of law. Spain is a constitutional monarchy with a parliamentary government. The legislative power rests upon two chambers: the Congress and Senate. The government exercises the executive powers and the regulatory powers. There have been six presidents since 1978 from all parties, socialist, centrist, and conservative. The judicial power rests upon the courts and tribunals established by law. (shrink)

The stream on political corporate social responsibility argues that companies have recently assumed state-like roles to influence global governance. However, following emerging calls for greater contextualization of CSR, we trace the historic evolution of PCSR in the case of Colombia and argue that such political engagement by firms is not new. Looking beyond a linear chronological account, we reveal the sedimentation process behind PCSR by exploring the archetypical political roles businesses have taken on in providing public goods and acting as (...) regulators, and chart their transformation. Our findings allow us to make two main contributions. First, by unearthing different strata of business and society relations, we enrich the research on PCSR, highlighting its historical sedimentation dynamics. By integrating institutional and historical perspectives, we respond to calls for complementary accounts of one of the premises found in the literature that considers globalization as the starting point of PCSR. Second, our exploration of the past and present of PCSR in Colombia provides scholars and practitioners with an overview of the complex state and stakes of CSR in that country. We also discuss the implications of sedimentation for PCSR theory and future research directions. (shrink)