The aim of this paper is to analyze whether a number of firm and industry characteristics, as well as media exposure, are potential determinants of corporate social responsibility (CSR) disclosure practices by Spanish listed firms. Empirical studies have shown that CSR disclosure activism varies across companies, industries, and time (Gray et al., Accounting, Auditing & Accountability Journal 8(2), 47–77, 1995; Journal of Business Finance & Accounting 28(3/4), 327–356, 2001; Hackston and Milne, Accounting, Auditing & Accountability Journal 9(1), 77–108, 1996; Cormier (...) and Magnan, Journal of International Financial Management and Accounting 1(2), 171–195, 2003; Cormier et al., European Accounting Review 14(1), 3–39, 2005), which is usually justified by reference to several theoretical constructs, such as the legitimacy, stakeholder, and agency theories. Our findings evidence that firms with higher CSR ratings present a statistically significant larger size and a higher media exposure, and belong to more environmentally sensitive industries, as compared to firms with lower CSR ratings. However, neither profitability nor leverage seem to explain differences in CSR disclosure practices between Spanish listed firms. The most influential variable for explaining firms’ variation in CSR ratings is media exposure, followed by size and industry. Therefore, it seems that the legitimacy theory, as captured by those variables related to public or social visibility, is the most relevant theory for explaining CSR disclosure practices of Spanish listed firms. (shrink)

In this paper the relationship between phenomenology of perception and synthetic phenomenology is discussed. Synthetic phenomenology is presented on the basis of the issues in A.I. and Robotics that required to address the question of what enables artificial agents to have phenomenal access to the environment. Phenomenology of perception is construed as a theory with autonomous structure and domain, which can be embedded in a philosophical as well as a scientific theory. Two attempts at specifying the phenomenal content of artificial (...) agents are discussed. Concepts and experimental evidence on the independence of perception and the coordination of motion and appearances are set out to submit that phenomenology of perception makes a contribution to synthetic phenomenology. (shrink)

À propos de : Norbert Elias, Les Allemands, Paris, Seuil, coll. « La librairie du XXIe siècle », 2017, 592 p. Les Allemands de Norbert Elias a été publié pour la première fois en 1989. Et nous disposons dorénavant d'une traduction française. Le livre réunit plusieurs contributions écrites entre les années 1960 et le milieu des années 1980. L'édition a reçu l'aval de Norbert Elias qui écrit pour l'occasion une introduction indiquant l'unité de l'ensemble. Les Allemands est de ce fait (...) le derni... (shrink)

Time processing is a multifaceted skill crucial for managing different aspects of life. In the current work, we explored the relationship between interoception and time processing by examining research on clinical models. We investigated whether time processing deficits are associated with dysfunction of the interoceptive system and/or insular cortex activity, which is crucial in decoding internal body signaling. Furthermore, we explored whether insular activation predicts the subjective experience of time (that is, the subjective duration of a target stimulus to be (...) timed). Overall, our work suggests that alteration of the interoceptive system could be a common psychophysiological hallmark of mental disorders affected by time processing deficits. (shrink)

Ignatius’ hymnographic corpus is still composed by the scattered group of compositions listed a century ago. But it is to be noted that on many of the compositions attributed to Ignatius, however, there is often the doubt of Theophanes’ authorship. This contribution starts from an analysis of the elements offered by the manuscript tradition in order to proceed to a complete redefinition of production and style of the hymnographer, according particular attention to the great number of Ignatius’ unedited compositions. On (...) one hand, in fact, it is possible to attribute to Ignatius, on the basis of the testimony of the liturgical Typikon of Evergetis, some canons already known by other means. On the other hand, in the manuscripts there is other hymnographic material, still completely unedited, which could be attributed to Ignatius and be useful to a comprehensive picture of the matter. (shrink)

What importance do we recognize to the relationship between education and individuality in today’s educational institutions? Recent educational policy choices are increasingly focused on proposing curricula based on the skills to be acquired, (standard) action parameters for schools and on the use of “accountability” devices aimed at verifying the achievement of expected results. Following a similar approach, the individuality of each appears as a neglected element. In this article, the link between education and individuality in school curricula is addressed, according (...) to a phenomenological perspective. The starting point outlines a synthetic picture of the ways in which the philosophy of contemporary education thematizes the issue; then, in a second part, it develops a phenomenological description of the relationship between education and individuality such as to integrate and broaden the contributions of today’s philosophy of education. The article concludes by showing some implications aimed at rethinking the school experience as an opportunity for integral education and suggests indications for possible further research. (shrink)

This article is a first attempt to line out the conditions under which executives might have a real self-interest in pursuing a broad stakeholder management (SM) orientation to enlarge their power. We suggest that managers have wider latitude of action under an SM approach, even when this is instrumental to financial performance. The causally ambiguity of the performance effects of idiosyncratic relationships with stakeholders not only makes SM strategy difficult for competitors to imitate but also increases managerial discretion. When managers (...) use this situation for their own benefit, they can undermine the purported goals of the SM approach. By analyzing some of the factors that might lead to such disfunctionalities, this article advances a theory of the potential dark side of SM. (shrink)

This book uses the ontological notions of singularity and threshold to deconstruct the myth of the independent individual and address the question of what comes after sovereignty and the subject.

A fierce critique of productivity and sovereignty in the world of labor and everyday life, Bruno Gullì’s Earthly Plenitudes asks, can labor exist without sovereignty and without capitalism? He introduces the concept of dignity of individuation to prompt a rethinking of categories of political ontology. Dignity of individuation stresses the notion that the dignity of each and any individual being lies in its being individuated as such; dignity is the irreducible and most essential character of any being. Singularity is a (...) more universal quality. Gullì first reviews approaches to sovereignty by philosophers as varied as Gottfried Leibniz and Georges Bataille, and then looks at concrete examples where the alliance of sovereignty and capital cracks under the potency of living labor. He examines contingent academic labor as an example of the super-exploitation of labor, which has become a global phenomenon, and as such, a clear threat to the sovereign logic of capital. Gullì also looks at disability to assert that a new measure of humanity can only be found outside the schemes of sovereignty, productivity, efficiency, and independence, through care and caring for others, in solidarity and interdependence. (shrink)

What follows is the elaboration of a series of discussions held by the two authors at a seminar during which we tried to “read” Wim Wenders's Lisbon Story starting from Gregory Bateson's double bind theory. These discussions then developed into writings that were intertwined, hybridized, corrected, extended, and cut. We experimented directly with the game of relationships, the “mess that works” of the difficult distinction between map and territory, between epistemology and cinematography. Emerging from general considerations on cinema is the (...) double bind of the “crisis” of images, a prelude to a renewed faith in the creative and constructive possibilities of art: image not as a replica but as the experience of a relationship. (shrink)

This article has two objectives: firstly, studying the main contributions and deficiencies of the Law No. 103.13 on the fight of violence against women, enacted in Morocco on March 12th 2018. Secondly, studying ideological stress points between the civil society that is most committed with gender violence in Morocco, whose referents are based on the international declarations and conventions, and the governmental institutions of the Justice and Development Party, in power from January 2012, whose approaches are determined by the Islamist (...) ideology and by certain symbolic-religious Islamic specialties. (shrink)

Introduzione La formulazione dell’espressione neuroestetica è consensualmente attribuita a Semir Zeki, per il quale essa designa il progetto di elaborare una teoria neurobiologica dell’esperienza estetica. Come si realizza però concretamente questo progetto? Esistono problemi di metodo specifici per la neuroestetica? Nell’ambito del medesimo progetto, è possibile individuare approcci diversi allo studio dell’esperienza estetica? Inoltre, quali aspetti dell’esperienza estetica sono di solito o...

_Phenomenology of Perception: Theories and Experimental Evidence_ presents an interpretation of phenomenology as a set of commitments to discover the immanent grammar of perception by reviewing arguments and experimental results that are still important today for psychology and the cognitive sciences.