Organizational and financial transparency in the website of the foundations: an empirical study for Spain

Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression. This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.

Negative Archaeology. The Archaeological Borders of the Present

Nowadays, archaeology is trying to redefine its relation with objects. This change is taking place at the same time as the West is breaking once and for all with the generation who did the rural exodus in the mid of the twentieth century. The present paper proposes a revision of the conditions that allow us to both define this rupture and at the same time determine our affinity with materiality. This is done through a reconsideration of the relation between the past and the present and the dynamics marking this difference. We are situated in a moment when the experience of time is shifting and thus so is the integrity of archaeological objects. Under the name of Negative Archaeology, the border between past and present is explored. This border determines the creation of the past in a present which intends to homogenise changes. Archaeology is a unique discipline which could prevent this process, or at least bear witness to the dynamics to which objects seem to be subjected. Obscolescence is introduced as a concept in an attempt to name the aforementioned problem.

The gift of the ungiven: Jean-Luc Marion’s phenomenology of giveness facing Levinas’ “there is”

Jean-Luc Marion’s phenomenology of giveness constitutes one of the most outstanding attempts to set up a universal theory of the phenomenologically given as a whole within the framework of contemporary philosophical thought. The aim of the present study is to apply the main categories of this phenomenological theory concerning gift to the singular type of phenomenon represented by the pure indeterminate and anonymous being to which Emmanuel Levinas refers by the name of il y a (“there is”) in his early writings (and also subsequently). Therefore, this concerns examining the multiple specific modes of giveness proper to the impersonal “there is” and also its paradoxical relationship both with the donor and with the receiver of such gift in order to show the possibility of a “third way” of phenomenological investigation. This is a way equally distant from the western traditional concept of Being as “stable presence” and from Levinas’ proposal geared to substitute ontology for ethics as “first philosophy”.

Keynes’s "Treatise on Money" and the role of the State

Este artículo hace una reconstrucción crítica de la visión de Keynes sobre la relación entre gasto público, tipo de interés, salarios y desempleo, tal y como se formula en su Tratado sobre el Dinero. El trabajo defiende que el enfoque de Keynes lleva a propuestas de política económica que enfatizan la necesidad de intervención estatal directa en la provisión de bienes y servicios. Esta conclusión se deriva de una interpretación circuitista de su obra.