This study investigates the engagement of family firms in corporate social responsibility. We first compare their corporate social performance to non-family firms. Then, following recent evidence on the heterogeneity of family firms, we examine two factors that may influence CSP within family firms: the level of family control and the governance orientation of the country in which they operate. This research is based on a theoretical framework which considers both agency and socioemotional wealth influences on family firms CSR engagements. Overall, (...) we find that family firms exhibit lower CSP than non-family firms. But when focusing on family firms, our analyses show a curvilinear relationship between family control and CSP. At lower levels of control, family owners invest more in social initiatives to protect their SEW. Beyond a threshold level of control that we estimate at 36 % in our sample, economic considerations prevail over SEW and social performance starts decreasing. We also find that family firms operating in stakeholder-oriented countries are more attentive to social concerns than those operating in more shareholder-oriented countries. (shrink)

This article proposes and empirically tests a theoretical framework incorporating Reidenbach and Robin’s (J Bus Ethics 10(4):273–284, 1991 ) conceptual model of corporate moral development. The framework is used to examine the relation between governance and business ethics, as proxied by diversity management (DM), and financial reporting quality, as proxied by the magnitude of earnings management (EM). The level of DM and governance quality are measured in accordance with the ratings of Jantzi Research (JR), a leading provider of social and (...) governance research for institutional investors. This DM score is part of an index developed by JR that investment managers use to integrate DM criteria into their investment decisions. As expected, a negative relation between corporate DM development and financial reporting quality is found while controlling for other factors known in the literatures on governance and accounting choices to affect earnings quality. Despite some caveats presented in conclusion, this study contributes to the ethics, governance, and financial reporting literatures by studying the dynamics between governance and ethics in the prevention of EM. (shrink)

-- v. 5. V. słownik, indeksy i bibliografia.

We all know the numbers: two million US troops were deployed to designated combat zones in Iraq. Of them, 4500 were killed in service. By the most conservative estimates, 30,000 were wounded, but this statistic fails to take into account the most commona and often just as disablinga category of combat-related injuries: post-traumatic stress disorder and related traumatic brain injury. For 'Army of One', photographer Elisabeth Real looks beyond these numbers to the individual soldier. From 2006 to 2012, she spent (...) time with six men who served in Iraq and whose lives have been irreversibly altered by the war. (shrink)

Reale's monumental work establishes the exact dimensions of Aristotle's concept of first philosophy and proves the profound unity of concept that exists in Aristotle's Metaphysics.

Beginning with the origins of Western philosophy, the profound creation of the Hellenic genius, Reale presents an appreciation of the Naturalists, the Sophists, Socrates, and the Minor Socratics.

L'auteur résume dans cet article le contenu du commentaire du Phèdre qui doit paraître en mai 1998. Le Phèdre constitue un véritable « manifeste » qui présente un programme dans lequel Platon, alors âgé de soixante à soixante-cinq ans environ, prend position sur la question de l'écriture, à un moment où celle-ci était en train de se substituer à l'oralité pour constituer un instrument de communication privilégié. Dans le Phèdre, Platon veut montrer que, au moment même où il écrit, il (...) est le plus grand écrivain de la Grèce. Il démontre ce point en deux étapes: il entame tout d'abord une « joute oratoire » avec Lysias, alors considéré comme le meilleur écrivain de son temps, où il fait montre de sa supériorité sur les rhéteurs tant sur la forme que sur le contenu; il propose ensuite une théorie de l'art d'écrire dont le caractère adéquat se fonde sur la méthode dialectique. Il énonce de surcroît les trois critères fondamentaux qui doivent gouverner tous les discours, que ceux-ci soient écrits ou oraux: 1 / il faut connaître l'essence de la chose dont on parle; 2 / il faut connaître la nature des âmes auxquelles on s'adresse; 3 / il faut adapter les contenus des messages que l'on veut communiquer aux capacités de réception des âmes auxquelles on s'adresse. Toutefois, les messages du philosophe ne peuvent être transmis par la seule écriture: les choses les plus précieuses, le philosophe les écrit dans les âmes des hommes, autrement dit, il les communique dans le registre de l' « oralité dialectique ». Les discours écrits n'ont aucune autonomie, puisqu'ils ont, de fait, besoin du « secours » de l'auteur. Pour comprendre les discours écrits, fussent-ils les meilleurs, une connaissance préalable des choses dont ils traitent est nécessaire, connaissance qui ne peut être obtenue que par des voies différentes de celles que fournissent les discours écrits. The author summarizes in this article the content of his Phaedrus' commentary which will appear in May of 1998. The Phaedrus constitutes a true « manifesto ». It presents a programme in which Plato (who was then aged sixty or sixty-five), defends a position on the question of writing at a time when writing was being substituted for orality as the primary instrument of communication. In the Phaedrus, Plato wants to show, while he is writing it, that he is the greatest writer in Greece. He demonstrates this point in two stages: first, he initiates an « oratorical contest » with Lysias who was then considered the best writer of this time, where he shows his superiority over the orators both in form and in content; then, he proposes a theory of the art of writing the appropriate character of which is based on the dialectical method. Moreover, Plato states the three primary criteria which must govern any discourse whether oral or written: 1 / knowledge of the essence of what one speaks; 2 / knowledge of the nature of the souls to be addressed; 3 / knowledge of the content of the messages that one addressed. However, the messages of the philosopher cannot be transmitted only by writing. The most precious things are written by the philosopher in the souls of men, in other words, he communicates them in the register of dialectical orality. Written discourses have no autonomy since they need the « help » of the author. To understand written discourse, including the best, a preliminary knowledge of the things with which they deal is necessary, knowledge which can only be obtained through paths different from those which are provided by written discourse. (shrink)

Miranda Barbosa, inspirado na filosofia aristotélico-tomista, tentou construir o edifício de uma lógica pura, a priori, sem fundamentação nem na gnosiologia nem na ontologia. Neste sentido, subordina as contribuições da lógica matemática, do existencialismo e da fenomenologia ao seu intento maior. Por isso o designamos como “o último clássico” da filosofia em Portugal.

Este artículo examina el significado del desarrollo humano integral propugnado por Benedicto XVI en Caritas in veritate, destacando su continuidad con Populorum progressio y, en general, con el magisterio social precedente. Tras dar razón del vínculo existente entre la economía, la ética y la antropología, el autor trata de espigar las principales orientaciones ético-económicas que han sido propuestas en esa última encíclica social con vistas a un tal desarrollo, articulándolas a partir de dos concepciones antropológicas de honda raigambre en la (...) doctrina social de la Iglesia, a saber, la dignidad humana y el personalismo comunitario.Comenta, finalmente, la relevancia económica de la antropología cristiana y su potencial crítico frente al homo oeconomicus, así como la capacidad de interlocución con diversas corrientes de pensamiento contemporáneas que dicha antropología proporciona a la doctrina social de la Iglesia.This article examines the meaning of the human, complete development defended by Benedict XVI in Caritas in veritate, emphasizing its continuity with Populorum progessio and with the previous social teaching in general. After stating the existing link between economy, ethics and anthropology, the author tries to select the main ethic-economic orientations proposed in that last social encyclical in relation to a such development, and structures them beginning with two anthropological conceptions deep-rooted in the social doctrine of the church, that is, human dignity and personalism of the community. Finally, the article comments on the economic importance of Christian anthropology and its critical potential against the homo oeconomicus, as well as the capacity of being an interlocutor with several contemporary trends of thought that anthropology provides the social doctrine of the church with. (shrink)

While COVID-19 has generated a massive burden of illness worldwide, healthcare workers (HCWs) have been disproportionately exposed to SARS-CoV-2 coronavirus infection. During the so-called ‘first wave’, infection rates among this population group have ranged between 10% and 20%, raising as high as one in every four COVID-19 patients in Spain at the peak of the crisis. Now that many countries are already dealing with new waves of COVID-19 cases, a potential competition between HCW and non-HCW patients for scarce resources can (...) still be a likely clinical scenario. In this paper, we address the question of whether HCW who become ill with COVID-19 should be prioritised in diagnostic, treatment or resource allocation protocols. We will evaluate some of the proposed arguments both in favour and against the prioritisation of HCW and also consider which clinical circumstances might warrant prioritising HCW and why could it be ethically appropriate to do so. We conclude that prioritising HCW’s access to protective equipment, diagnostic tests or even prophylactic or therapeutic drug regimes and vaccines might be ethically defensible. However, prioritising HCWs to receive intensive care unit (ICU) beds or ventilators is a much more nuanced decision, in which arguments such as instrumental value or reciprocity might not be enough, and economic and systemic values will need to be considered. (shrink)