Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain

Recent research shows that financial reports are losing relevance. Mainly thisis due to the growing strategic importance of intangible assets in theperformance of a company. A possible solution is to modify accounting standardsso that statements include more self-generated intangible assets, taking intoaccount with their inherent risk and difficulty of valuation. We surveyed loanofficers who were asked to assess the credit-worthiness of a hypotheticalcompany. The only information given was a simplified version of financialstatements. Half the group got statements where research and development costshad been capitalized. The other half got statements in which these costs hadbeen treated as an expense. The findings show that capitalization wassignificantly more likely to attract a positive response to a loan request. Thepaper raises the question of whether accounting for intangibles might providemanagers with one more creative accounting technique and, in consequence, itsethical implications.

Internet e-ethics in confrontation with an activists' agenda: Yahoo! on trial

A prolonged confrontation between Yahoo! Inc. and French anti-racismactivists who ask for the removal of Nazi items from auction sitesas well as restricted access to neo-Nazis sites is analyzed. We presentthe case and its development up to the decision of Yahoo! Inc. to removethe items from yahoo.com following a French court s verdict against thefirm. Using a business ethics approach, we distinguish the legal,technical, philosophical and managerial issues involved in the case andtheir management by Yahoo! We conclude on the difficulty of governingrelations with society from corporate and legal affairs departments atthe headquarters level, and on the clash of two visions over theregulation of social freedom.

Perceptual mapping of practical ethics along the value chain: A multiple correspondence analysis with industry and cultural indices as supplementary variables

This paper presents findings from a study investigating a firm s ethical practices along the value chain. In so doing we attempt to better understand potential relationships between a firm s ethical stance with its customers and those of its suppliers within a supply chain and identify particular sectoral and cultural influences that might impinge on this. Drawing upon a database comprising of 667 industrial firms from 27 different countries, we found that ethical practices begin with the firm s relationship with its customers, the characteristics of which then influence the ethical stance with the firm s suppliers within the supply chain. Importantly, market structure along with some key cultural characteristics were also found to exert significant influence on the implementation of ethical policies in these firms.

The ethics of creative accounting: Some Spanish evidence

'Creative accounting' involves accountants in making accounting policy choices or manipulating transactions in such a way as to give the impression in the accounts that they prefer. While regarded as unethical by most observers, a defence of creative accounting can be based on the ability of the users of accounts to identify bias in accounting policy choices and make appropriate adjustments.In this paper we take the example of the Barcelona Football Club where the club management made three key accounting policy choices that presented a favourable position, and a supporters' club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan offices, with supporting notes making the impact of the accounting policy choices clear. We found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request.This result undermines the defence for creative accounting, based on the ability of users to identify manipulation.

Sports and journalism ethics: the coverage of 2012 London Olympics in the British, North-American and Spanish press

Sports and journalism ethics: the coverage of 2012 London Olympics in the British, North-American and Spanish press is a research focused on analysing the treatment that the quality press of three countries (United Kingdom, United States of America and Spain) will carry out in the London Olympic Games. Through a solid methodological approach based on the combination of the qualitative content analysis and qualitative indepth interviews, the investigation will study if the media provide a quality coverage,that is, if they adequate their pieces to the fundamental principles of journalistic deontology (truth, justice, freedom and social responsibility). Furthermore, the research will assess if the selected media comply with the prescriptions established in the ethical codes, stylebooks, newsroom statutes and national and international recommendations about journalism ethics, ranging from each media’s guidelines to key transnational codes established by the UNESCO, the International Federation of Journalists (IFJ) orthe Council of Europe.

The Ismenodora of Plutarch's Eroticus. (Has Western Culture "sexualized" -i. e. "masculinized"- Ethics?)

The aim of this article is to show, by means of an accurate philological analysis of Plautarch's Eroticus, how Western Ethics has been clearly sexualized. Indeed, the specific features of masculine bodies become the suitable ones to define what is really ethical, while the specific features of feminine bodies become in their turn the suitable ones to define what is by no means ethical.

Oscar Wilde. 'Camma', a severe and hedonic aesthetic correction of Plutarch's ethics

The aim of this article is to present an accurate analysis of O. Wilde's poem 'Camma' by referring it to its Greek model: that Camma both in Plutarch's Amatorius (Eroticus) and Mulierum Virtutes. It is precisely this accurate reading which permits us to verify how Plutarch's Ethics is corrected from the parameters of the hedonism which is peculiar to O. Wilde's aestheticism, thus turning Camma into a symbol of a pleasant life.

John Addington Symonds. A Problem in Greek Ethics. Plutarch's Eroticus quoted only in some footnotes? Why?

It is certainly astonishing that an innovating study about the Greek pederasty in England like the one by John Addington Symonds does not quote Plutarch's Eroticus -in fact, it is only cited in some footnotes-, if one bears in mind that this dialogue is an accurate philosophical reflection on Greek eros, in which very often significant ethical themes are approached. The aim of this article is just to reveal the different reasons for such an omission.

John Addington Symonds. A Problem in Greek Ethics. ¿El Erótico de Plutarco reducido a algunas notas a pie de página? ¿Por qué?

Resulta sorprendente que un estudio pionero en Inglaterra sobre la pederastia griega como el de John Addington Symonds no cite el Erótico de Plutarco, excepción hecha de en algunas notas a pie de página, siendo como es este dialogo una seria reflexión filosófica sobre el eros griego, en que a menudo se abordan cuestiones éticas. El objetivo de este artículo es revelar justamente las razones de índole diversa para una tal omisión.

John Addington Symonds. A Problem in Greek Ethics. ¿L'Eròtic de Plutarc reduït a algunes notes a peu de pàgina? Per què?

Resulta sorprenent que un estudi pioner a Anglaterra sobre la pederàstia grega como el de John Addington Symonds no citi l'Eròtic de Plutarc, llevat de en algunes notes a peu de pàgina, essent com és aquest diàleg una seriosa reflexió filosòfica sobre l'eros grec, en què sovint s'aborden qüestions ètiques. L'objectiu d'aquest article és revelar justament les raons d'índole diversa per a una tal omissió.

The importance of myth in contemporary art: myth, poetry and women

This project is intended to prove the prevalent importance of myth in contemporary art and, more specifically, to highlight how myth and poetry have shaped and reflected ideas of womanhood over time. A selection of significant literary periods, authors and works from the Renaissance to our days have been chosen in order to provide a wide scope of the evolution that the portrayal of women has undergone. Special attention has been paid to the way in which a group of selected poets have contributed to the construction and deconstruction of traditional Judeo-Christian and Greco-Roman myths strongly attached to patterns of male dominance.

Contemporary engagements within corridors of the past: temporal elasticity, graffiti, and the materiality of St. Rock Street, Barcelona

In a medieval Barcelonan side-street, urine, rubbish, and a bewildering array of graphic imagery splatters the narrowing walls between two major thoroughfares. A contemporary conflict between residents, unknown artists and others is played out using banners, bottles, stickers, posters, stencils, spray paint, and bodily substances. In this shadowed liminality, local and global debates are superimposed upon substructures constructed from disease, prostitution, and the Saint of the Plague. The continuing urban struggle constitutes temporal statements of dirt and purity, violence and humour, dominance and resistance, death and salvation. Like the renovated facades masking the crumbling remains of structures long neglected, the government’s literal whitewashing of the art is a temporal cover-up of a discursive symptom stretching from deeply embedded preconditions. However, from his niche in the angular bend of the alley bearing his name, the statue of St. Rock remains unblinkingly staring, raised above the contestations expressed below.

Migration and information flows. A new lens for the study of contemporary international migration

Aquest document de treball mira d'establir un nou camp d'investigació a la cruïlla entre els fluxos de migració i d'informació i comunicació. Hi ha diversos factors que fan que valgui la pena adoptar aquesta perspectiva. El punt central és que la migració internacional contemporània és incrustada en la dinàmica de la societat de la informació, seguint models comuns i dinàmiques interconnectades. Per consegüent, s'està començant a identificar els fluxos d'informació com a qüestions clau en les polítiques de migració. A més, hi ha una manca de coneixement empíric en el disseny de xarxes d'informació i l'ús de les tecnologies d'informació i comunicació en contextos migratoris. Aquest document de treball també mira de ser una font d'hipòtesis per a investigacions posteriors.

The Role of Information in Contemporary Migration. More Sources but Less Informed

La migració internacional contemporània és integrada en un procés d'interconnexió global definit per les revolucions del transport i de les tecnologies de la informació i la comunicació. Una de les conseqüències d'aquesta interconnexió global és que les persones migrants tenen més capacitat per a processar informació tant abans com després de marxar. Aquests canvis podrien tenir implicacions inesperades per a la migració contemporània pel que fa a la capacitat de les persones migrants per a prendre decisions més informades, la reducció de la incertesa en contextos migratoris, el desdibuixament del concepte de distància o la decisió d'emigrar cap a llocs més llunyans. Aquesta recerca és important, ja que la manca de coneixement sobre aquesta qüestió podria contribuir a fer augmentar la distància entre els objectius de les polítiques de migració i els seus resultats. El paper que tenen els agents de la informació en els contextos migratoris també podria canviar. En aquest escenari, perquè les polítiques de migració siguin més efectives, s'haurà de tenir en compte la major capacitat de la població migrant de processar la informació i les fonts d'informació en què es confia. Aquest article demostra que l'equació més informació equival a més ben informat no es compleix sempre. Fins i tot en l'era de la informació, les fonts no fiables, les expectatives falses, la sobreinformació i els rumors encara són presents en els contextos migratoris. Tanmateix, defensem l'argument que aquests efectes no volguts es podrien reduir complint quatre requisits de la informació fiable: que sigui exhaustiva, que sigui rellevant, que s'hi confiï i que sigui actualitzada.

Growth and yield models in Spain: historical overview, contemporary examples and perspectives

En el presente trabajo se presenta una revisión sobre los modelos forestales desarrollados en España durante los últimos años, tanto para la producción maderable como no maderable y, para la dinámica de los bosques (regeneración, mortalidad). Se presentan modelos tanto de rodal completo como de clases diamétricas y de árbol individual. Los modelos desarrollados hasta la fecha se han desarrollado a partir de datos procedentes de parcelas permanentes, ensayos y el Inventario Forestal Nacional. En el trabajo se muestran los diferentes submodelos desarrollados hasta la fecha, así como las plataformas informáticas que permiten utilizar dichos modelos. Se incluyen las principales perspectivas de desarrollo de la modelización forestal en España.