Organisational structure, communication and group ethics

This paper investigates experimentally how organisational decision processes affect the moral motivations of actors inside a firm that must forego profits to reduce harming a third party. In a "vertical" treatment, one insider unilaterally sets the harm-reduction strategy; the other can only accept or quit. In a "horizontal" treatment, the insiders decide by consensus. Our 2-by-2 design also controls for communication effects. In our data, communication makes vertical firms more ethical; voice appears to mitigate "responsibility-alleviation" in that subordinates with voice feel responsible for what their firms do. Vertical firms are then more ethical than the horizontal firms for which our bargaining data reveal a dynamic form of responsibility-alleviation and our chat data indicate a strong "insider-outsider" effect.

Los procesos de gramaticalización de algunos conectores concesivos del castellano medieval

En aquest treball d’investigació es descriuen els trets principals dels processos de gramaticalització. Alhora, s’ha aplicat alguns dels postulats formulats en el marc de la Teoria de la gramaticalització a la formació d'alguns connectors concessius del castellà medieval: aunque, maguer (que) i comoquier (que). Per a l'anàlisi d'aquests fenòmens s'ha decidit recórrer a la Teoria dels prototips (en termes de Hilferty, 1993) i a la Teoria de la Rellevància (en termes de Blakemore, 2002): creiem que aquestes dues postures casen a la perfecció i ens han permès oferir una visió més global dels fets

Xarxes docents per a l'art medieval a Catalunya

El projecte ha d’establir xarxes per posar en contacte els diferents continguts, reflexions i recursos docents emprats per professors d’art medieval de la UB i la URV s’ha dut a terme adaptant-se a diferents conjuntures. Una modificació sorgida durant el desenvolupament del projecte deriva de la transformació que han de patir els actuals plans d’estudis enfront dels nous títols de grau. Els lligams plantejats en funció d’unes determinades assignatures s’ha vist alterat quan la seva definició i durada ha variat dins els nous plans d’estudis, en la preparació dels quals han intervingut diversos membres del projecte, tant des del Consell d’estudis com des de la Comissió promotora del grau d’història de l’art. Malgrat tot, els diferents professors hem elaborat materials específics per a la docència de les actuals assignatures, incloent un extens ventall de presentacions en PowerPoint, que abasten les distintes matèries implicades. A més de les classes i pràctiques pròpies de cada assignatura, vàrem dur a terme el cicle de conferències Imatges Indiscretes. Art i devoció a l’Edat Mitjana, per tal d’aproximar l’alumnat a la recerca desenvolupada pels membres del grup (incloent becaris i alguns invitats procedents d’altres universitats), ampliant l’oferta formativa més enllà dels formats més predeterminats. És en curs la publicació del cicle en forma de dossier docent. Si aquesta activitat s’orientava vers els continguts relatius a l’art medieval, també hem promogut una reflexió adreçada vers una problemàtica general específicament docent amb un Seminari de docència sobre a història de l’’art en el qual han participat, a més del grup, un ampli ventall de professors del Departament d’Història de l’Art de la UB, així com docents d’altres universitats i professionals vinculats a l’exercici de la disciplina. Tant el seminari com el cicle de conferències són propostes a les quals és previst donar continuïtat en futures convocatòries.

Los determinantes y los cuantificadores en español medieval y moderno

Estudi i anàlisi lingüístic sobre els determinants en espanyol modern i espanyol medieval

La Negación en español medieval: evolución de los términos de polaridad negativa

Estudi sobre la negació en el castellà antic des d'un punt de vista sincrònic i dins el marc de la gramàtica generativa

Ethics Outside, Within, or Beyond OR Models

Since ethical concerns are calling for more attention within Operational Research, we present three approaches to combine Operational Research models with ethics. Our intention is to clarify the trade-offs faced by the OR community, in particular the tension between the scientific legitimacy of OR models (ethics outside OR models) and the integration of ethics within models (ethics within OR models). Presenting and discussing an approach that combines OR models with the process of OR (ethics beyond OR models), we suggest rigorous ways to express the relation between ethics and OR models. As our work is exploratory, we are trying to avoid a dogmatic attitude and call for further research. We argue that there are interesting avenues for research at the theoretical, methodological and applied levels and that the OR community can contribute to an innovative, constructive and responsible social dialogue about its ethics.

Persecution perpetuated: The medieval origins of anti-semitic violence in Nazi Germany

How persistent are cultural traits? This paper uses data on anti-Semitism in Germany and finds continuity at the local level over more than half a millennium. When the Black Death hit Europe in 1348-50, killing between one third and one half of the population, its cause was unknown. Many contemporaries blamed the Jews. Cities all over Germany witnessed mass killings of their Jewish population. At the same time, numerous Jewish communities were spared these horrors. We use plague pogroms as an indicator for medieval anti-Semitism. Pogroms during the Black Death are a strong and robust predictor of violence against Jews in the 1920s, and of votes for the Nazi Party. In addition, cities that saw medieval anti-Semitic violence also had higher deportation rates for Jews after 1933, were more likely to see synagogues damaged or destroyed in the Night of Broken Glass in 1938, and their inhabitants wrote more anti-Jewish letters to the editor of the Nazi newspaper Der Stürmer.

The ethics of creative accounting

The term 'creative accounting' can be defined in a number ofways. Initially we will offer this definition: 'a processwhereby accountants use their knowledge of accounting rulesto manipulate the figures reported in the accounts of abusiness'.To investigate the ethical issues raised by creativeaccounting we will:- Explore some definitions of creative accounting.- Consider the various ways in which creative accounting can be undertaken.- Explore the range of reasons for a company's directors to engage in creative accounting.- Review the ethical issues that arise in creative accounting.- Report on surveys of auditors' perceptions of creative accounting in the UK, Spain and New Zealand.

Ethics outside, within or beyond OR models

Since ethical concerns are calling for more attention within OperationalResearch, we present three approaches to combine Operational Researchmodels with ethics. Our intention is to clarify the trade-offs faced bythe OR community, in particular the tension between the scientificlegitimacy of OR models (ethics outside OR models) and the integrationof ethics within models (ethics within OR models). Presenting anddiscussing an approach that combines OR models with the process of OR(ethics beyond OR models), we suggest rigorous ways to express the relationbetween ethics and OR models. As our work is exploratory, we are trying toavoid a dogmatic attitude and call for further research. We argue thatthere are interesting avenues for research at the theoretical,methodological and applied levels and that the OR community can contributeto an innovative, constructive and responsible social dialogue about itsethics.

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.

La construcció de la muralla medieval del Mercadal en el darrer terç del segle XIV

Descripció de la muralla medieval del segle XIV del Mercadal a la ciutat de Girona