La tesis de Søren Kierkegaard, Sobre el concepto de ironía en constantereferencia a Sócrates, contiene una interesante crítica de la pura ironía endos sentidos: a) la pura ironía es una postura incoherente y por tantoirrealizable; b) la búsqueda de la pura ironía es moralmente débil,psicológicamente destructiva y culmina en el límite de las costumbres. Eneste ensayo intento primero clarificar el pensamiento de Kierkegaard de lapura ironía como “negatividad infinita y absoluta”. Luego planteo unacrítica enfática de la pura ironía. Finalmente considero (...) una distinciónteológica en la crítica de Kierkegaard. Argumento que esta característicade la exposición kierkegaardiana puede y debe distinguirse de la críticaética de la pura ironía. Mi objetivo final en este ensayo es revelar laplausibilidad de la crítica de Kierkeggard a la pura ironía. (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)

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)

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)

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)

Previous studies on body ownership illusions have shown that under certain multimodal conditions, healthy people can experience artificial body-parts as if they were part of their own body, with direct physiological consequences for the real limb that gets ‘substituted’. In this study we wanted to assess (a) whether healthy people can experience ‘missing’ a body-part through illusory ownership of an amputated virtual body, and (b) whether this would cause corticospinal excitability changes in muscles associated with the ‘missing’ body-part. Forty right-handed (...) participants saw a virtual body from a first person perspective but for half of them the virtual body was missing a part of its right arm. Single pulse transcranial magnetic stimulation was applied before and after the experiment to left and right motor cortices. Motor evoked potentials (MEPs) were recorded from the first dorsal interosseous (FDI) and the extensor digitorum communis (EDC) of each hand. We found that the stronger the illusion of amputation and arm ownership, the more the reduction of MEP amplitudes of the EDC muscle for the contralateral sensorimotor cortex. In contrast, no association was found for the EDC amplitudes in the ipsilateral cortex and for the FDI amplitudes in both contralateral and ipsilateral cortices. Our study provides evidence that a short-term illusory perception of missing a body-part can trigger inhibitory effects on corticospinal pathways and importantly in the absence of any limb deafferentation or disuse. (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)

In lieu of an abstract, here is a brief excerpt of the content:preface In this issue, one cluster of articles presents scholarly and creative work focused on Latin American queer politics. Each article reveals queer challenges—theoretical, aesthetic, political, ideological, libidinal, corporeal—to prevailing logics of heteronormativity and neoliberalism, and to asymmetrical processes of knowledge production and circulation. Rafael de la Dehesa examines how political responses to AIDS in Brazil enabled surprising alliances between NGOs, activists, and the state, which produced radical social (...) change and, at times, engendered exclusion and vulnerability. Christine Keating and Amy Lind’s essay explores indigenous and transfeminist efforts to transform the Ecuadorian constitution, producing new conceptions of both state and family. Constanza Tabbush and Melina Gaona trace the rise and fall of a neighborhood organization in Argentina called Tupac Amaru, which provided a space of encounter for lesbian, non-gender normative, and marginalized women. In a review of recent work on Latin American sexualities, Juan Camilo Galeano Sánchez finds LGBT people across Latin America and the diaspora deploying “queer revolutionary gestures” as a form of resistance to social, political, and economic marginalization. María Amelia Viteri’s commentary examines the intellectual trajectories of a network of queer scholars from across the Americas. The art essay by Tara Daly engages Iquitos artist Christian Bendayán’s visual efforts to queer prevailing conceptions of the Amazon, and tatiana de la tierra’s* poems offer a deep celebration of female eroticism. * We have spelled tatiana de la tierra’s name in lower case in accordance with the wishes of her literary executors. 256Preface Another cluster of essays highlights reproductive rights and race in Mexico, Central America, and the Caribbean. Gabriela Arguedas Ramírez and Lynn M. Morgan study the tactics that right-wing, US-based organizations deploy against sexual and reproductive rights in Mexico and Central America. Jennifer L. Shoaff examines the Dominican cultural construction of the Haitian mother as “beggar-mother,” which shores up ideas of pathological black maternity. Ana-Maurine Lara’s article considers the gendered and sexual logics of anti-blackness, and anti-Haitianism, in the Dominican Republic. The provocation for our cluster on representations of queer identities and politics in Latin America came, broadly, from developments in Latin America in recent decades: the wave of LGBT organizing around issues from same-sex marriage to transgender rights, alongside the continued, if not escalated, violence against trans, travestis, and other queer people in countries throughout the region. More immediately, it came from a symposium on Latin American/Latin@ queer and sexuality studies, cosponsored by the Center for Latin American, Caribbean, and Latino Studies (CLACLS) and the Women, Gender, Sexuality Studies Department at the University of Massachusetts (UMass), Amherst, in March 2013. Several of the papers published here were initially presented at that event and have been complemented and extended by other analytical essays and creative material on similar questions. Based on their familiarity with the debates, Sonia Alvarez, UMass CLACLS Director and professor of political science, and Amy Lind, head of the Department of Women’s, Gender, and Sexuality Studies at the University of Cincinnati, offered invaluable input for this issue, and we thank them for their intellectual generosity and collaborative spirit. Three of the articles in the cluster take us inside the complex relations between queer movements and neoliberal institutions, illustrating the distinctive ways these dynamics play out in different national contexts and political configurations. In “NGOs, Governmentality, and the Brazilian Response to AIDS: A Multistranded Genealogy of the Current Crisis,” Rafael de la Dehesa argues that the AIDS crisis served as a “doorway to the state” for marginalized actors, such as sex workers and LGBT activists. These groups pushed for and won a national AIDS program that dramatically reduced rates of mortality and new infections in Brazil in the 1990s through universal access to treatment and a nonstigmatizing approach to prevention. Its success was based, in part, on World Bank Preface 257 loans and, in part, on a participatory model of public-private partnerships characteristic of neoliberal government. De la Dehesa argues that, “Far from encapsulating activism in a seamless web of biopolitical management... nodes of articulation between officials and activists became sites of conflict and productive tension.” However, while the alliances between NGOs... (shrink)

En el contexto actual los juristas están obligados a comprender el fenómeno de la digitalización. Para ello, deben primero, entenderlo, definirlo y delimitarlo y, luego, explicarlo y analizarlo para proponer soluciones justas y equitativas. Este concepto global abarca múltiples realidades, cada una con sus propias características y su impacto particular, en concreto en el ámbito del trabajo como fuente de identidad personal y social. Desde hace tiempo, instituciones públicas y privadas, internacionales, europeas y nacionales como la Organización para la Cooperación (...) y el Desarrollo Económicos, la Organización Internacional del Trabajo, el World Economic Forum y la Unión Europea, entre otras, realizan estudios, informes y análisis periódicos de la situación. En particular, y en lo que concierne a la Robótica, han traspasado el ámbito específico del sector industrial, para intentar identificar el impacto de tecnologías que replican en las máquinas procesos cognitivos similares a los humanos, desde una triple perspectiva: ética, legal y socioeconómica. Así, se hace hincapié en su proyección en la configuración y definición del trabajo; en los diferentes modelos o formas de trabajo, profundamente alterados hoy por la automatización o digitalización; y en las condiciones en las que las y los trabajadores prestan sus servicios. Desde esta triple perspectiva, admitiendo que los robots y los sistemas de inteligencia artificial son unos de los grandes inventos verdaderamente disruptivos del entorno digital y que han venido para quedarse, este estudio se centra en la Robótica Inclusiva, contribuyendo de este modo al entendimiento del cambio tecnológico actual al reflexionar sobre algunas de las cuestiones que este plantea para el Derecho. (shrink)

En este artículo se presentan los resultados del análisis discursivo realizado sobre las producciones verbales elaboradas por Directivos de Responsabilidad Social (DIRSE) para explicar qué son y cómo se organizan sus políticas socialmente responsables. Concretamente, se disecciona el modo en que la élite empresarial española construye las coordenadas narrativas de su relato sobre la responsabilidad social corporativa o empresarial, haciendo especial hincapié en el conjunto de significaciones y maniobras discursivas que las configuran. Para ello, se ha dividido el documento (...) en cuatro epígrafes. En el primero se introduce al lector en la perspectiva adoptada en esta investigación. En el segundo epígrafe se exponen las principales cuestiones de orden metodológico y en el tercero se presentan los resultados. Finalmente, el documento se cierra con una síntesis las conclusiones alcanzadas.In this paper we present the results of the discourse analysis of verbal productions made by Managers of Social Responsibility (dirse by its Spanish acronym) to explain what they are and how their socially responsible policies are organized. More specifically, we examine the way that Spanish business elite builds the narrative coordinates of its discourse about corporate social responsibility, with particular emphasis on the set of meanings and discourse manoeuvres that shapes them. In order to do so, we have divided this paper into four sections. In the first one, the reader is introduced to the approach taken for this research. In the second section we reflect the main methodological issues, while the last two sections present respectively the results and conclusions of our analysis. (shrink)

Este trabajo pretende examinar la recepción de la filosofía de Arthur Schopenhauer en el período comprendido entre 1818 y 1848, y con ello contribuir a una desmitificación sobre la fortuna del pensamiento de este filósofo en estas tres décadas anteriores al comienzo de su fama. Para ello, tras ofrecer una imagen general del mito personal que ha marcado una buena parte de la tradición historiográfica y según el cual su filosofía habría sido silenciada o ignorada, presentaremos, mediante el análisis de (...) las noticias que de ella dieron sus contemporáneos en reseñas, historias de la filosofía o enciclopedias, las cuatro líneas fundamentales de su recepción: una lectura que hizo hincapié en los rasgos orientales de su filosofía, una interpretación en clave idealista que acusaba una falta de originalidad en ella, una comunidad académica que la situaba en contra “del espíritu de la época” por el papel subalterno de la razón frente a la voluntad y, por último, la aparición de sus primeros seguidores. (shrink)

This article sets forth a compositional model of ideology by drawing on the tradition of historical materialism and further developing its insights into the aesthetic composition of reality. It demonstrates how ideology is not simply a set of false beliefs but is rather the process by which social agents are composed over time in every dimension of their existence, including their thoughts, practices, perceptions, representations, values, affects, desires, and unconscious drives. By working through a number of diverse debates and authors—ranging (...) from Karl Marx and Friedrich Engels to Louis Althusser, Eduardo Galeano, Rosaura Sánchez, and Paulo Freire—it thereby elucidates how ideology is best understood as an aesthetic process that includes aspect of sense and sense-making, and that therefore requires a collective, cultural revolution as its antidote. (shrink)

Tras delinear los intereses y líneas básicas del pensamiento de Aranguren, se consideran sus reflexiones sobre el tema de la muerte, principalmente en su Ética de 1958, pero también en artículos y obras posteriores.

Let ‘semantic relevance’ be the thesis that the wide semantic properties of representational mental states (like beliefs and desires) are causally relevant to behavior. A popular way of arguing for semantic relevance runs as follows: start with a sufficient counterfactual condition for causal or explanatory relevance, and show that wide semantic properties meet it with respect to behavior (e.g., Loewer & Lepore (1987,1989), Rescorla (2014), Yablo (2003)).This paper discusses an in‐principle limitation of this strategy: even the most sophisticated counterfactual criteria (...) systematically misclassify irrelevant properties as relevant when they stand in certain kinds of modal co‐variation or ‘entanglement’ relations to genuinely relevant properties. This entanglement problem, I argue, is more general and more serious than proponents of the counterfactual strategy have recognized: it threatens recent interventionist arguments for semantic relevance, and is not easily solved by appeal to proportionality or naturalness. I end by suggesting that proponents of semantic relevance may need to shift their attention from patterns of counterfactuals to the lawful psychological generalizations that explain them. (shrink)

Truth, Trust and Medicine investigates the notion of trust and honesty in medicine, and questions whether honesty and openness are of equal importance in maintaining the trust necessary in doctor-patient relationships. Jackson begins with the premise that those in the medical profession have a basic duty to be worthy of the trust their patients place in them. Yet questions of the ethics of withholding information and consent and covert surveillance in care units persist. This book boldly addresses these questions which (...) disturb our very modern notions of a patient's autonomy, self-determination and informed consent. (shrink)

This investigation applies a social cognition framework to examine moral awareness in business situations. Using a vignette-based instrument, the investigation compares the recall, recognition, and ascription of importance to moral-versus strategy-related issues in business managers (n = 86) and academic professors (n = 61). Results demonstrate that managers recall strategy-related issues more than moral-related issues and recognize and ascribe importance to moral-related issues less than academics. It also finds an inverse relationship between socialization in the business context and moral awareness. (...) Future directions for moral awareness research and the practical implications for these findings are discussed. (shrink)

I provide a novel response to scepticism concerning freedom and moral responsibility. This involves my extension to freedom of John McDowell's liberal natural approach to ethics and epistemology. I trace the source of the sceptical problem to an overly restrictive, brute conception of nature, where reality is equated with what figures, directly or indirectly, in natural scientific explanation. I challenge the all encompassing explanatory pretensions of restrictive naturalism, advocating a re-conception of nature such that it already incorporates reasons. This allows (...) for an explanation of free actions which is not ultimately brute, but irreducibly normative. Against the backdrop of liberal naturalism I conceive freedom as an emergent capacity to respond to reasons which arises from the acquisition of language. I claim that freedom is a rational causal power to originate actions based within a naturalised ontology, which has sufficient depth to justify moral responsibility without begging ontological or epistemological questions. (shrink)

This paper analyses the forgotten concept of “sperm-force” proposed by George Newport (1803–1854). Newport is known for his comprehensive microscopic examinations of sperm and egg interaction in amphibian fertilization between 1850 and 1854. My work with archival sources reveals that Newport believed fertilization was caused by sperm-force, which the Royal Society refused to publish. My reconstruction chronologically traces the philosophical and experimental origins of sperm-force to Newport’s 1830s entomological work. Sperm-force is a remnant of Newport’s speculations on the creation of (...) the active individual. I argue that sperm-force was rooted in British interpretations of German _Naturphilosophie_, which demonstrates Continental influences on mid-Victorian embryology, particularly the role of male generative power. This context provides further evidence that British versions of Romantic science fostered sophisticated experimental work. The refusal by Paleyite stalwarts of natural theology to publish Newport’s ideas illustrates the institutional resistance to German pantheistic and vitalistic influences. This reconstruction of sperm-force’s philosophical foundation and its reception offers new understandings of mid-Victorian attitudes toward the inheritance of mind and body. It situates Newport’s work within the nineteenth century’s scientific project to assign stereotypical genders to the gametes. (shrink)

The Federal Trade Commission has an important role to play in the governmental oversight of mobile health apps, ensuring consumer protections from unfair and deceptive trade practices and curtailing anti-competitive methods. The FTC’s consumer protection structure and authority is outlined before reviewing the recent FTC enforcement activities taken on behalf of consumers and against developers of mhealth apps. The article concludes with identification of some challenges for the FTC and modest recommendations for strengthening the consumer protections it provides.

John Locke's philosophy was deeply affected by medicine of his times. It was specially influenced by the medical thought and practice of Thomas Sydenham. Locke was a personal friend of Sydenham, expressed an avid interest in his work and shared his views and methods. The influence of Sydenham's medicine can be seen in the following areas of Locke's philosophy: his “plain historical method”; the emphasis on observation and sensory experience instead of seeking the essence of things; the rejection of hypotheses (...) and principles; the refusal of research into final causes and inner mechanisms; the ideal of irrefutable evidence and skepticism on the possibilities of certainty in science. The science which for Locke held the highest paradigmatic value in his theory of knowledge was precisely medicine. To a great extent, Locke's Essay on Human Understanding can be understood as an attempt to justify, substantiate, and promote Sydenham's medical method. This method, generalized, was then proposed as an instrument for the elaboration of all natural sciences. (shrink)

This chapter contains sections titled: Of Ouija Boards and Bar Owners1 Bad Reasons for Condemning Tattoos Some Moral Compliments My Complaint Traditional Virtue Ethics Virtue Ethics and Tattoos Tough Tattoos … What Lies Beneath.

This article draws on the suggestion that modern technology is “autonomous” in that our social control mechanisms are unable to control technology and instead merely adapt society to integrate new technologies. In this article, I suggest that common law judges tend systematically to support the integration of novel technologies into society. For example, courts sometimes require parties seeking compensation for serious injuries to submit to medical technologies to which the parties object for genuine reasons of fear or moral objection. Where (...) a novel technology alters the environment in some way, courts sometimes legitimize that alteration by refusing to recognize harm and instead characterizing avoidance of the technology as self-imposed harm. The examples selected in this article were chosen to support the hypothesis in one way or another, and future work will aim to look for counter examples and to conduct a more complete assessment of the hypothesis. (shrink)

This paper examines the recent rise of initiatives for responsible agricultural investment and provides a preliminary assessment of their likely success in curbing the ecological and social costs associated with the growth in private financial investment in the sector over the past decade. I argue that voluntary responsible investment initiatives for agriculture are likely to face similar weaknesses to those experienced in responsible investment initiatives more generally. These include vague and difficult to enforce guidelines, low participation rates, an uneven business (...) case, and confusion arising from multiple and competing initiatives. In addition, the large diversity of investors and high degree of complexity of financial investments further complicate efforts to discern who bears the burden of responsibility in practice. As a result, there is a strong likelihood that voluntary governance initiatives for responsible agricultural investment will shift discourse more than they will change practice. (shrink)

In this paper, I will argue that there is a deep connection between home-based care, technology, and the self. Providing the means for persons to receive care at home is not merely a kindness that respects their preference to be at home: it is an important means of extending their selfhood and respecting the unique selves that they are. Home-based technologies like telemedicine and robotic care may certainly be useful tools in providing care for persons at home, but they also (...) have important implications for sustaining selfhood in ways that are of value to individuals and those who care for them. I will argue, by appealing to Hilde Lindemann’s notion of “holding” persons’ identities in place, that technological interventions are not only useful tools for improving and sustaining health and good care at home, but that they may also help to extend our personal identities and relational capacities in ways that are practically and ethically good. Because of these important goods, I will claim that there is a prima facie moral duty to do this “holding” work and that it is best done by family members and loved ones who are well suited to the job because of their history and relationship with the individual that needs to be “held” in place. (shrink)

Book synopsis: The book illustrates the concept of action in three different contexts - the justification of actions, people's life history, and pragmatism. The special feature of this book is that a comprehensive view of this kind marks a departure from the atomistic approach of action theory, which in itself raises a number of questions. If actions are not justified by mental states, how can persons then act for reasons? How can persons' actions over time be described, and what is (...) the connection with the question of personal identity? If there is to be a unified understanding of the person, does the practical have to take precedence over the theoretical, and what does this mean for epistemology, for example? The ten contributors to this volume engage in an instructive manner with these and similar questions in the three sections of the book. (shrink)

Hurley’s is a difficult book to work through—partly because of its length and the complexity of its arguments, but also because each of the ten essays of which it is composed has a rather different starting point and focus, and because few of her arguments achieve real closure. Essay 2 discusses competing interpretations of Kant, essay 4 articulates nonconceptual forms of self-consciousness, essay 5 offers fresh interpretations of commissurotomy patients’ behavior, essay 6 develops an objection to Wittgenstein on rule following, (...) essay 8 attacks an alleged assumption of externalism, and chapter 10 explores the possibility of combining a “motor theory” and a “control theory” of perception. This is a very rich brew, and at least half the challenge this book presents consists in discerning its central argument and conclusion with enough precision to bring criticism to bear. (shrink)

There is reason for genuine puzzlement about Hume's aim in ‘The Natural History of Religion’. Some commentators take the work to be merely a causal investigation into the psychological processes and environmental conditions that are likely to give rise to the first religions, an investigation that has no significant or straightforward implications for the rationality or justification of religious belief. Others take the work to constitute an attack on the rationality and justification of religious belief in general. In contrast to (...) these views, I argue that Hume aims to establish two important claims in ‘The Natural History of Religion’. First, almost all popular religions, including popular monotheism, are deeply superstitious. Second, superstitious monotheism is incompatible with the variety of theism supported by the argument from design. This incompatibility puts significant pressure on the rational acceptability of popular religions. (shrink)

Re-evaluating dominant cultural narratives around dying and death is central to new critiques of individualism and human exceptionalism. As conceptual tools for theorizing the end of the individual proliferate, the affective dimensions of this project are often overlooked, especially as they pertain to individual subjects. In contrast, a significant number of iconic queer and feminist thinkers have suffered breast cancer and written memoirs representing the subjective experience of confronting mortality. This article identifies the affective orientations towards one’s own mortality as (...) missing from queer and feminist thinking on embodiment in the Anthropocene. As a remedy, the article reads several iconic feminist breast cancer memoirs – Sontag, Lorde, Sedgwick, Jain and Boyer – for their complex representations of affect, in particular fear, in relation to dying and death. Using the affect theory of Silvan Tomkins, this analysis contributes to critiques of cancer culture in medical humanities and of mortality and embodiment in feminist environmental humanities. (shrink)