Revolução e Terror andaram sempre de braços dados? Uma parcela significativa do que foi outrora a esquerda acredita que sim e propõe o fortalecimento da democracia como alternativa à revolução, vista como fonte do totalitarismo. Este artigo procura contribuir para esse debate, mostrando a alternativa revolucionária e democrática apresentada por Rosa Luxemburg. Para ela, a democracia não é um valor universal abstrato, mas justamente o resultado de um processo revolucionário em que as massas proletárias, atuando com irrestrita liberdade, lançam os (...) fundamentos de uma "nova época". Entretanto, a revolução alemã, em que Rosa Luxemburg e Karl Liebknecht tiveram um papel central, fracassa e ambos são assassinados. Derrota que traça, de certa forma, o destino da Alemanha contemporânea.Y aurait-il un lien indissoluble entre révolution et terreur? De nos jours, une partie de ce qui a été autrefois la gauche y croit Contre l'idée de révolution, saisie corne la source du totalitarisme, on propose le renforcement de la démocratie. Cet article a l'intention de contribuer à ce débat en montrant l'alternative révolutionnaire et démocratique présentée par Rosa Luxemburg. Pour elle la démocratie n'est pas une valeur universelle abstraite mais justement le résultat d'un processus révolutionnaire où les masses prolétariennes, agissant dans la plus large liberté, lancent les fondements d'une "nouvelle époque". Néanmoins la révolution allemande où Rosa Luxemburg et Karl Liebknecht ont eu un rôle de premier plan avorte et ils sont assassinés. Cette défaite trace, d'une certaine manière, le destin de l'Allemagne contemporaine. (shrink)

A partir da constatação de problemas no desempenho leitor de universitários, projeto de pesquisa realizado na Universidade de Caxias do Sul buscou oportunizar aos alunos o desenvolvimento de habilidades de leitura pelo uso de material instrucional composto por sequências didáticas baseadas em diferentes gêneros do discurso. Descrevemos aqui a sequência que tem como núcleo o editorial. Os alunos envolvidos, ingressantes em cursos de graduação, foram divididos em grupo experimental (GE), submetido à sequência de leitura aqui descrita, e grupo de controle (...) (GC), que trabalhou os mesmos textos do GE com enfoque voltado à análise textual. A questão ecológica constituiu o núcleo temático, e, em cada sequência, propuseram-se quatro instâncias: pré-leitura, leitura-descoberta, pós-leitura e atividade interativa. Os resultados da investigação sugerem que o ensino explícito de leitura, apoiado em princípios sociointeracionistas e metacognitivos, pode contribuir positivamente para o desenvolvimento de habilidades de leitura. (shrink)

Business Ethics: A European Review, EarlyView.

This paper, intended as an introduction to the series of letters that follows it, is a summary sketch of Rosa Luxemburg's personality, drawn against the background of the culture of her time. It suggests that if Rosa is a character so rich and interesting, this is due to the combination, present in her upbringing, of the Bildungsbürgertum with the revolutionary atmosphere coming from Russia.O presente texto, que serve de apresentação à série de cartas traduzidas pela A. e publicadas a seguir (...) junto ao original alemão , esboça em rápidos traços a personalidade de Rosa Luxemburg, tendo como pano de fundo a cultura do seu tempo. Procura-se sugerir que se Rosa é uma personagem tão rica e interessante, isso deve-se ao amálgama, existente na sua formação, entre a Bildungsbürgertum e a atmosfera revolucionária proveniente da Rússia. (shrink)

Rosa Luxemburg's interpretation of Marxism as the unity between theory and practice sets the basis of her "theory of revolutionary action". That expression can be said to encapsulate her political thought, which was developed in an uninterrupted polemic with the economicist determinism of the Second International.Ao interpretar o marxismo como unidade entre teoria e prática, Rosa Luxemburg lança os fundamentos da sua "teoria da ação revolucionária", palavras com que poderíamos sintetizar o seu pensamento político, elaborado numa polêmica ininterrupta com o (...) determinismo economicista da II Internacional. (shrink)

Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...) members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003–2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation’s country of origin. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Coletânea de trabalhos de especialistas brasileiros que analisam algumas das obras mais importantes de pensadores marxistas deste século: O espírito da utopia (Bloch), Teoria do agir comunicativo (Habermas), Dialética negativa (Adorno), História e consciência de classe (Lukács), Contrarrevolução e revolta (Marcuse), Eduard Fuchs, o colecionador e o historiador (Walter Benjamin), As ideias fora do lugar (Roberto Schwarz), Marx: Lógica e política (Ruy Fausto) e Trabalho e reflexão (José Arthur Giannotti).

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Emotions are the fundamental pillar of neuromarketing, the perception of hedonic, utilitarian value, the emotions experienced by customers during the buying process and the effect the behavior of each stage is seen from the brain structures of the mind. The sample selected for the study was 354 real customers of supermarkets in the city of Riobamba and the sample of 8 participants with the use of eye tracking glasses in the store tour during this process. The results, in three stages (...) of the process system (inputs, processes and results) with the emotions involved in each stage. Stage I are: uncertainty, joy, anger/anger/anxiety, happiness, curiosity. The emotions in stages II and III are joy, surprise, satisfaction, security, and confidence and the emotions felt in the Evaluation Stage are satisfaction, exhaustion, demotivation, joy, and anger/anger/anxiety. There are hormones and neurotransmitters that are involved with emotions at different stages of the buying process. The right brain hemispheres are activated in negative emotions, left in positive emotions in all stages of the buying process. Brain structures are also activated at each stage of the buying process. The results of the Eye tracking in the comparative analysis analyzed Meditation, Attention and Blinking in the stages of the purchase process. It is concluded that repurchase and recommendation intentions are determined by positive emotions which, in turn, are determined by the hedonic and utilitarian value of the product and services that reduce negative emotions. (shrink)

Volver nuestra atención hacia la lectura pausada y el estudio detenido de los clásicos resulta siempre enriquecedor, reconfortante, pero a la vez necesario, porque nos ayuda a tomar verdaderamente conciencia de que numerosos conceptos filosóficos y estructuras argumentativas, que son tenidas por modernas, encuentran sin embargo su fuente original en el caudal inagotable del pensamiento griego. Ello pone de mani esto el impetuoso afán humano por desentrañar el origen primero de las cosas, ya existente de forma notable, en los albores (...) del conocimiento, en donde se puede percibir ―como la doctrina ha señalado con acierto― el tránsito del mito al logos, acaecido de manera paralela a la construcción paulatina de la filosofía como saber supremo, que toma su asiento en una racionalización de los mitos, y que tiene su causa postrera en el deslumbramiento del hombre en presencia de las cosas, y en la búsqueda incansable del por qué de los fenómenos. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (shrink)

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor (...) by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

Given the high prevalence and dramatic impact of being bullied at school, it is crucial to get more insight into how teachers can reduce bullying. So far, few instruments have measured elementary teachers’ responses to bullying. This study investigated the validity of the student-reported Teachers’ Responses to Bullying Questionnaire. The factor structure and measurement invariance were tested across two educational contexts among fourth and fifth grade students from Italy and Belgium. Furthermore, associations between student-perceived teachers’ responses and students’ bullying behavior (...) were examined. Confirmatory Factor Analysis supported the predicted five-factor structure, distinguishing Non-Intervention, Disciplinary Methods, Group Discussion, Mediation, and Victim Support. A partial factor means invariance model was found, allowing for valid comparisons between the Italian and Belgian educational contexts. Significant associations were found between self-reported, but not peer-nominated, bullying behavior and most student-perceived teachers’ responses. (shrink)

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

Drug misuse is a complex social and health problem. People who use drugs have very specific profiles according to their life cycle and sociocultural circumstances. For this reason, contextualized approaches are needed in addiction interventions that take on board the particularities of consumption patterns and their circumstances. The storytelling technique as a narrative communication strategy can serve as the main methodological intervention component that enhances this contextualized approach.

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

Ante la diversidad y complejidad que vivimos en las aulas se proponen tareas interesantes que involucren a los discentes en la importancia del trabajo diario y el compromiso personal para aprender los contenidos de la asignatura. El presente texto nace en el marco de un proyecto más amplio que indaga sobre el análisis de situaciones de aula en Formación Profesional (FP) desde un enfoque de investigación cualitativa. Esta experiencia se vincula con la teoría sociocultural de la enseñanza y siguiendo los (...) planteamientos de Freire toma como referente la reflexión y acción de las personas sobre el mundo para transformarlo. (shrink)

Este libro es un homenaje a la trayectoria intelectual y académica de la profesora María Teresa López de la Vieja, Catedrática emérita de la Universidad de Salamanca. En él se trazan algunos de los caminos que, con su obra, nos invita a transitar. El volumen recoge contribuciones de colegas de varias nacionalidades y procedentes de diversos ámbitos de reflexión que le son afines: la filosofía moral y política, la literatura, la teoría de la argumentación, los estudios feministas, las éticas aplicadas, (...) la bioética. Los capítulos que componen este libro dan voz a varias generaciones de investigadoras e investigadores que han acompañado y acompañan su andadura académica y que aquí dialogan con ella haciendo propias sus preocupaciones intelectuales. Con su participación contribuyen al justo reconocimiento de su dedicación a la labor docente e investigadora. (shrink)

The present paper stems from the biosemiotic modelling of individual artificial cognition proposed by Ferreira and Caldas (2012) but goes further by introducing the concept of Umwelt Overlap. The introduction of this concept is of fundamental importance making the present model closer to natural cognition. In fact cognition can only be viewed as a purely individual phenomenon for analytical purposes. In nature it always involves the crisscrossing of the spheres of action of those sharing the same environmental bubble. Plus, the (...) incorporation of that concept is vital to understand the complex semiosis that sustains collective tissues, societies, regulating collective cognition and consequently cooperative action. The concept of Umwelt Overlap broadens the range of applicability of the previous model to several distinct domains allowing for example for its application to multi-agent cooperative autonomous systems. In this paper a Middle Size League RoboCup soccer team is used as an example of a possible application. (shrink)

This research aims to identify the ethical issues perceived by intensive care nurses in their everyday practice. It also aims to understand why these situations were considered an ethical issue and what interventions/strategies have been or are expected to be developed so as to minimize them. Data were collected using a semi-structured interview with 15 nurses working at polyvalent intensive care units in 4 Portuguese hospitals, who were selected by the homogenization of multiple samples. The qualitative content analysis identified end-of-life (...) decisions, privacy, interaction, team work, and health-care access as emerging ethical issues. Personal, team, and institutional aspects emerge as reasons behind the experience of these issues. Personal and team resources are used in and for solving these issues. Moral development and training are the most significant strategies. (shrink)

So far, the conceptualization and measurement of parental burnout have been deduced from those of job burnout. As a result, it is unclear whether current measures of parental burnout constitute the best representation of the parental burnout construct/syndrome: the possibility cannot be excluded that some dimensions ought to be added, which would change the structure and definition of parental burnout. In this study, the conceptualization and measurement of parental burnout were approached using an inductive method, in which the parental burnout (...) phenomenon was (re)constructed based solely on the testimonies of burned-out parents. Items extracted from their testimonies were presented to a sample of French-speaking and English-speaking parents (N = 901) and submitted to factor analyses. An identifiable parental burnout syndrome including four dimensions was found (exhaustion in one’s parental role, contrast with previous parental self, feelings of being fed up with one’s parental role and emotional distancing from one’s children). The resulting instrument, the Parental Burnout Assessment (PBA) presents good validity. Factorial invariance across gender and languages was also found. Finally, the results of this study replicate previous findings that psychological traits of the parents, parenting factors and family functioning account for more variance in parental burnout than sociodemographic factors. (shrink)

Resenha sobre 'Maquiavelianas' de Sérgio Cardoso.

"Meaning, the complex phenomenon of individuation and the definition of identity are the core theme of this work. Grounded on a theoretical framework that gives particular emphasis to the semiotic process common to all forms of cognition, human cognitionis conceived here as specific of organisms that, in the course of their interactions, produce symbolic forms, defining the specific physical, social and cultural environments in which they evolve. Individuation, inherent to that semiotic process, is complex and double-sided. It involves, on one (...) hand, the definition of semantic identities and their acknowledgment as world objects naming; on the other hand, it comprehends the specific lexical and morphosyntactic strategies different languages have found todesignate particular entities referring. The definition of world objects and its symbolic translation presents variations from language to language. In the second part of the book, we define what we have called a 'structure-motivated ontology' to represent how this symbolic translation is accomplished in English and European Portuguese. Plus, we try to show how the nature of this symbolic translation affects structural realisation, namely the individuation of reference and the construal of 'one-off referring' expressions."--Publisher's description. (shrink)

In the Leviathan, power can be understood in two different senses, which are carefully discriminated in its Latin version by the use of the terms potentia and potestas to translate, depending on the context and the type of power concerned, the English power. Potentia and potestas, although types of power of a different nature – one, the physical power that bodies have to take effect on each other; the other, the juridical power, out of which legal effects as justice itself (...) come about –, are mutually implicated in the intertwining of juridical representations. This article aims to explore the consequences that follow from this ambivalent concept of power to think about justice and natural right. (shrink)

Objective: To analyze the empathic profile and the empathy scores of freshmen of the nursing course. Design and participants: Descriptive study involving 399 freshmen students of two modalities of nursing courses: Bachelor and Bachelor and Teaching Diploma, in the period from 2012 to 2015. A sociodemographic questionnaire and the Empathy Inventory were applied. Ethical considerations: The research received approval from the Research Ethics Committee of the University of São Paulo at Ribeirão Preto College of Nursing. The students registered their acceptance (...) to participate in the research by signing the Free and Informed Consent Form and anonymity was guaranteed. Findings: The mean age of the participants was 19 years, being 85.5% female. The students were grouped by course modality and all groups presented high empathy scores. A significant difference (p < 0.001) was found, which indicates that students of the Bachelor and Teaching Diploma program presented a higher degree of empathy for the General Score, Domain 2 (Interpersonal Flexibility), and Domain 3 (Altruism) in relation to students in the Bachelor program. Conclusion: Results show that nursing undergraduate freshmen are emphatic, with minimum differences between the two courses. This profile is relevant for the development of future professionals capable to demonstrate a balance between instrumental and expressive competences. (shrink)

Background: Essential for the help relation, empathy is the ability to understand, share, and perceive the subjective experience of other human beings. Objective: The objective in this non-experimental, exploratory, and descriptive research was to verify, observe, and document empathy in nursing professionals. Research design: Non-experimental, exploratory, and descriptive research. Participants and research context: the study was conducted at two large hospitals, one public and the other private, across all shifts. The sample included 159 individuals. A questionnaire was used to identify (...) sociodemographic characteristics and the empathy inventory was applied. Ethical considerations: This study received approval from the Research Ethics Committee at the University of São Paulo at Ribeirão Preto College of Nursing, opinion 1348/2011, and authorization from the health institutions involved. Findings: The association tests demonstrated that professionals working in the night shift and in a work scale rotation scheme, older professionals, and professionals with longer professional experience are less empathetic. On the other hand, professionals working in the day shift and in a single shift are more empathetic. Other influential factors are the time on the job, education, and work shift. Conclusion: There is a lack of empathy studies in professional practice contexts, in human resource development programs, and throughout the professional education process. (shrink)

El proceso de Ibn al-Japó ha pasado a la historia debido a la personalidad del incul-pado. La mayoría de las opiniones coinciden en declarar la acusación y el proceso como un simulacro para conseguir su muerte, pues la acusación de alta traición, por las cir-cunstancias que incidieron en el caso, no iba a conseguir el objetivo propuesto. Por esta razón se buscaron otros motivos con que inculparle y que permitieran perseguirlo y con-denarlo en cualquier parte del Islam, por eso estas (...) acusaciones sólo podían responder a delitos de lesa religión. Y se encontraron. Las acusaciones que se analizan en este traba-jo figuran en varios textos, en al-Marqaba al-`ulya y en las obras de al-Maqqari, algunos de ellos no traducidos hasta ahora. En el desarrollo de las actuaciones se observan irregu-laridades procesales, pero tanto en Granada como en Fez, la condena se centra en la figu-ra del zindiq cuya sentencia final fue la pena de muerte. ABSTRACT The trial of Ibn al-Khatib has left its mark on history because of the personality of the accused. Most scholars in the past Nave thought that his accusation and subsequent trial on religious grounds were no more than excuses intended to bring about his death, as a trial for high treason would, for various reasons, not have been possible. For this he had to be accused of crimes against religion as this was the only sure way of mounting a successful case against him. The accusations analysed here are taken from a variety of sources including Al-Marqaba al- `ulyá and the works of al-Maqqari, some of which have not been translated before. We notice procedural irregularities in the course of the trial, but both in Granada and in Fez the focus is on the zinddq who is 6nally condemned to death. (shrink)

Borges, un escritor ecuménico en los bordes insondables del infinito del otro. Borges, un pensador del tiempo que lo acompaña en una oscuridad que ilumina. Un artista que el mismo tiempo se aventura a perpetuar. Un filósofo que soslaya la palabra cuya adivinanza nos seduce al límite de lo innombrable. Un ser donde la ética es su obra. De esta obra en la cual se refleja su ética, o de esa ética donde su obra es la autora, es de lo (...) que nos atrevemos a disertar. (shrink)

Conscientious Objection: A Bioethical and Legal ApproachObjeção de consciência: uma aproximação bioética e jurídicaScientific and medical developments, added to our reality in Colombia, demand the training of professionals consistent with ethical principles and clear theoretical concepts on current regulations that are aimed at respect for human life. The country’s current constitutional situation poses a challenge to any professional, beyond the legal or health fields, since fundamental rights such as life and freedom of conscience are being questioned. This paper demonstrates the (...) need and importance of promoting and accessing conscientious objection as a response to the legal landscape of the protection of life in Colombia, which may be an example for other countries in Latin America.Para citar este artículo / To reference this article / Para citar este artigo Prieto-Soler MP, Muñoz D, Restrepo OI. Objeción de conciencia: una aproximación bioética y jurídica. Pers Bioet. 2020; 24: 205-17. DOI: https://doi.org/10.5294/pebi.2020.24.2.7Publicado: 27/11/2020. (shrink)