Ètica per aixecar la Moral : Problemes ètics als serveis socials bàsics en temps de crisi

Els riscos ètics als serveis socials en temps de crisi es multipliquen i s’intensifiquen, però en essència no es tracta de riscos nous ni diferents dels que es podien produir en temps de bonança econòmica i social. No obstant, la cruesa del context dels serveis socials bàsics (freqüència de les situacions límit que s'han d'atendre, les qüestions internes i externes de la pràctica professional, el malestar i desencant dels professionals) pot suposar una oportunitat de visibilitat i prendre consciència d'aquests riscos ètics. A la vegada, l'anàlisi i l'abordatge d'aquest nou context des d'una perspectiva ètica pot suposar un antídot que permeti ressituar la pràctica professional (amb els seus límits, però també amb les seves possibilitats), millorar-ne la qualitat i la transparència, i, de retruc, trencar amb la dinàmica de cronificació de la insatisfacció i queixa professional. És a dir, la perspectiva ètica pot ajudar a aixecar la moral dels professionals. Així doncs, amb aquesta recerca pretenem assolir els següents objectius: Identificar els riscos ètics de la intervenció als serveis socials bàsics en relació als efectes i l'impacte de la crisi econòmica; analitzar els diferents riscos ètics identificats i efectuar propostes d'abordatge i minimització d'aquests riscos ètics

Responsabilitat social i ambiental d’empreses multinacionals tèxtils: observatori ambiental

El treball tracta d’ explicar quines són les conseqüències sobre la societat i el medi ambient dels països que reben els processos productius de les empreses tèxtils deslocalitzades. El treball es divideix en: una part teòrica, on es fa un breu recorregut per la història del tèxtil i una relació entre medi ambient -indústria tèxtil i multinacionals tèxtils-societat. I en una part pràctica, on s’ analitzen les deu empreses amb major índex de vendes de roba a Espanya i també es comfigura un índex d’ ètica d’ empresa en termes socials i ambientals.Aquest treball pretén ser una eina per a futurs treballs d’ educació per al consum, per tal que els consumidors puguin escollir uns o altres productes, tenint en compte variables que vagin més enllà del renom de la marca, el preu o els colors atraients dels envasos que els contenen

Cuando la mirada y la palabra del otro exigen respuesta: Reflexiones Éticas en el abordaje psicosocial de un caso con funcionamiento intelectual límite (FIL) y trastorno límite de personalidad (TLP)

Este trabajo de investigación pretende realizar una mirada ética “comprometida y crítica” a la realidad psicosocial de las personas que presentan inteligencia límite y trastorno de personalidad atendidas en la unidad de hospitalización especializada de salud mental para personas con discapacidad intelectual. La finalidad es ofrecer, a través del análisis de un caso clínico con problemática social, la pluralidad de situaciones que se dan desde el ámbito socio sanitario que comprometen su atención integral e integradora y que exigen una pluralidad de respuestas no sólo desde la práctica asistencial sino también desde la ética. Se realiza una descripción exhaustiva de su historia patobiográfica y se detiene en el análisis de aquellos problemas éticos más relevantes y significativos aparecidos durante estos dos años. Finaliza con una serie de conclusiones extrapolables a este perfil poblacional que deben realizar una estancia psiquiátrica de media estancia en la red especializada enumerando algunas consideraciones o recomendaciones a tener en cuenta para una atención ética

Una aproximació de l’ètica a la pràctica diària en un servei d’atenció a persones amb Discapacitat Intel·lectual

Treball que reflexiona i planteja quines poden ser les millors accions per tal d’incidir des de l’ètica a la pràctica diària en un servei d’atenció a persones amb Discapacitat Intel·lectual

¿Animales...?: 'No nada'. Reflexiones de ética animal

Article sobre l'ètica animal i la situació general a nivell espanyol

Creative accounting: Nature, incidence and ethical issues

This paper explores the nature and incidence of creative accounting practiceswithin the context of ethical considerations.It explores several definitionsof creative accounting and the potential and the range of reasons for acompany's directors to engage in creative accounting. Later the paperconsiders the various ways in which creative accounting can be undertaken andsummarizes some empirical research on the nature and incidence of creativeaccounting. The ethical dimension of creative accounting is discussed, drawingevidence from several empirical studies. The paper concludes with the analysisof possible solutions for the creative accounting problem.

The Security Council and the Legitimacy of the Use of Force: Legal, Normative, and Social Aspects.

Tal i com estableix la Carta de les Nacions Unides, el Consell de Seguretat determina l’existència d’una amenaça a la pau, un trencament de la pau o un acte d’agressió i decideix les mesures que han de fer-se servir per restaurar la pau i seguretat internacionals, també l’ús de la força. L’objectiu d’aquest article és explorar la legitimitat d’aquest ús de la força. Amb aquest objectiu, el text parteix d’una definició centrada en les seves dimensions legal, normativa i social. En segon lloc, s’analitzarà com aquestes dimensions estan representades als debats del Consell de Seguretat de la guerra d’Irak de 2003, un dels usos de la força més controvertits i que més debat ha generat als darrers anys. Finalment, l’anàlisi proposat permet treure algunes conclusions sobre les bases canviants de la legitimitat de l’ús de la força.

Accounting conservatism and firm investment efficiency

Conservatism, through the timelier recognition of losses in the income statement, is expected to increase firm investment efficiency through three main channels: (1) by decreasing the adverse effect of information asymmetries between outside equity holders and managers, facilitating the monitoring of managerial investment decisions; (2) by increasing managerial incentives to abandon poorly performing projects earlier and to undertake fewer negative net present-value investments; and (3) by facilitating the access to external financing at lower cost. Using a large US sample for the period 1990-2007 we find a negative association between conservatism and measures of over- and under- investment, and a positive association between conservatism and future profitability. This is consistent with firms reporting more conservative numbers investing more efficiently and in more profitable projects. Our results add to a growing stream of literature suggesting that eliminating conservatism from accounting regulatory frameworks may lead to undesirable economic consequences.

Accounting information and the prediction of farm viability

Until recently farm management made little use of accounting and agriculture has been largely excluded from the scope of accounting standards. This article examines the current use of accounting in agriculture and points theneed to establish accounting standards for agriculture. Empirical evidence shows that accounting can make a significant contribution to agricultural management and farm viability and could also be important for other agents involved in agricultural decision making. Existing literature on failureprediction models and farm viability prediction studies provide the starting point for our research, in which two dichotomous logit models were applied to subsamples of viable and unviable farms in Catalonia, Spain. The firstmodel considered only non-financial variables, while the other also considered financial ones. When accounting variables were added to the model, a significant reduction in deviance was observed.

Economic rationality and ethical behavior

This paper argues that economic rationality and ethical behavior cannotbe reduced one to the other, casting doubts on the validity of formulaslike 'profit is ethical' or 'ethics pays'. In order to express ethicaldilemmas as opposing economic interest with ethical concerns, we proposea model of rational behavior that combines these two irreducible dimensions in an open but not arbitrary manner. Behaviors that are neither ethicalnor profitable are considered irrational (non-arbitrariness). However,behaviors that are profitable but unethical, and behaviors that are ethicalbut not profitable, are all treated as rational (openness). Combiningethical concerns with economic interest, ethical business is in turn anoptimal form of rationality between venality and sacrifice.Because every one prefers to communicate that he acts ethically, ethicalbusiness remains ambiguous until some economic interest is actuallysacrificed. We argue however that ethical business has an interest indemonstrating its consistency between communication and behavior by atransparent attitude. On the other hand, venal behaviors must remainconfidential to hide the corresponding lack of consistency. Thisdiscursive approach based on transparency and confidentiality helpsto further distinguish between ethical and unethical business behaviors.

A reflection about the social and technological aspects in flood risk management - the case of the Italian Civil Protection

The right of a person to be protected from natural hazards is a characteristic of the social and economical development of the society. This paper is a contribution to the reflection about the role of Civil Protection organizations in a modern society. The paper is based in the inaugural conference made by the authors on the 9th Plinius Conference on Mediterranean Storms. Two major issues are considered. The first one is sociological; the Civil Protection organizations and the responsible administration of the land use planning should be perceived as reliable as possible, in order to get consensus on the restrictions they pose, temporary or definitely, on the individual free use of the territory as well as in the entire warning system. The second one is technological: in order to be reliable they have to issue timely alert and warning to the population at large, but such alarms should be as "true" as possible. With this aim, the paper summarizes the historical evolution of the risk assessment, starting from the original concept of "hazard", introducing the concepts of "scenario of event" and "scenario of risk" and ending with a discussion about the uncertainties and limits of the most advanced and efficient tools to predict, to forecast and to observe the ground effects affecting people and their properties. The discussion is centred in the case of heavy rains and flood events in the North-West of Mediterranean Region.

Patients' right to information: a review of the regulatory and ethical framework

[eng] Aim: The paper examines the current situation of recognition of patients' right to information in international standards and in the national laws of Belgium, France, Italy, Spain (and Catalonia), Switzerland and the United Kingdom.Methodology: International standards, laws and codes of ethics of physicians and librarians that are currently in force were identified and analyzed with regard to patients' right to information and the ownership of this right. The related subjects of access to clinical history, advance directives and informed consent were not taken into account.Results: All the standards, laws and codes analyzed deal with guaranteeing access to information. The codes of ethics of both physicians and librarians establish the duty to inform.Conclusions: Librarians must collaborate with physicians in the process of informing patients.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost for biological assets valuation

Este estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR) y del coste histórico (CH) en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de pequeñas explotaciones en el sector en los países occidentales avanzados, el estudio concluye que la contabilidad a VR constituye una mejoría de utilización y desarrollo de la contabilidad en el sector que la confeccionada a CH. Asimismo, el CH transmite una peor representación de la situación real de las explotaciones agrícolas.

A comparative study of difficulties in accounting preparation and judgement in agriculture using fair value and historical cost accounting for biological assets valuation

This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.