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.

Psychometric Properties of the Personal Wellbeing Index in Brazilian and Chilean Adolescents Including Spirituality and Religion = Propriedades Psicométricas do Personal Wellbeing Index em Adolescentes Brasileiros e Chilenos Incluindo Espiritualidade e Religião

This study compared the 7-item Personal Wellbeing Index (PWI) with two other versions which include the domains “Spirituality” and “Religion”, separately, in a sample of Brazilian (n = 1.047) and Chilean (n = 1.053) adolescents. A comparison of psychometric properties between the PWI versions was carried out through multigroup confi rmatory factor analysis showing adequate adjustments (CFI > .95, RMSEA < .08), whereas the item spirituality presented better performance. For the analysis of the differential contribution of each domain to the notion of global satisfaction, a regression on the item Overall Life Satisfaction (OLS) was applied using structural equations. It isrecommended the inclusion of the item spirituality in the original scale, considering the importance of such domain in both cultures

Hezbollah's identities and their relevance for cultural and religious IR

This working paper analyses the role of religious and resistance identities in Hezbollah’s transformation and foreign relations. It argues that this Islamist movement has privileged material concerns over the religious dogma when both factors have not been coincidental. To do so, it uses a theoretical framework that presents the main characteristics of the anthropological and political interpretations of the role of culture and religion in defining the behaviour of international actors. In the chapter dedicated to Hezbollah, close attention is paid to the domestic and regional levels of analysis. When assessing Hezbollah’s religious identity, this paper argues that the salience of the pan-Islamic religious identity in Hezbollah’s origins has been replaced by an increased political pragmatism. It also argues that the fight against Israel represents Hezbollah’s raison d’être and that its resistance identity has not suffered major transformations and has been easily combined with religious rhetoric. Linking Hezbollah’s case study with the theoretical framework, this paper argues that political conceptions of cultural and religious identities provide the best analytical tool to understand the evolution of this Islamist movement.

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.

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.

Ethical differentiation and market behavior: An experimental approach

Does ethical differentiation of products affect market behavior? We examined this issue in triopolistic experimental markets where producers set prices. One producer s costs were higher than the others. In two treatments, the additional costs were attributed tocompliance with ethical guidelines. In the third, no justification was provided. Manyparticipants playing the role of consumers reduced their experimental gains by purchasing the ethically differentiated product at a higher price whether or not they knew the amount of extra cost. Individual differences were important (students of business/economics paid smaller premia than others). Finally, we speculate about the observed demand function for ethics and emphasize the use of experimental methodology to complement empirical studies designed to assess the potential market for ethically differentiated products.

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.

Woody Allen i l'esperit de la tragèdia grega: de Crimes and Misdemeanors a Match Point

Nombrosos són ja els estudis que s'han centrat en l'anomenat "cinema seriós" de Woody Allen i, entre ells, paga la pena de mencionar el que Pau Gilabert Barberà, autor d'aquest article, va escriure (2006) sobre el que, en opinió seva, és el llegat sofístic subjacent en el guió de Crimes and Misdemeanors. En aquesta ocasió, el seu objectiu és analitzar la trajectòria fluctuant del director americà en relació a la tragèdia grega, des de la convicció que, només així, és possible revelar la seva empatia amb l'esperit tràgic dels grecs i comprendre la seva necessitat de presentar aquell gènere literari com un paradigma des del qual entendre les grandeses i misèries del món contemporani.

New York versus la tragedia y Edipo. El legado sofocleo -y sofístico- en Crimes and Misdemeanors de W. Allen

Más allá de la referencia explícita a la tragedia griega y Edipo, el objetivo de este artículo es presentar la estrecha relación, en opinión del autor, entre lo que mantienen los protagonistas en Crimes and Misdemeanors y las teorías de los sofistas griegos sobre Dios, la ley, etc. Una confrontación minuciosa de sus textos con el guión de la película revela claramente unas raíces sofísticas que no pueden ser atribuidas, en este caso, a la presencia constante del legado judío en la obra de W. Allen.

New York versus Tragedy and Oedipus. The Legacy of Sophocles and the Sophists in Woody Allen's "Crimes and Misdemeanors"

Beyond the explicit reference to the Greek tragedy and Oedipus, the aim of this article is to show the clear relationship, in the author's opinion, between what the protagonists of the film maintain and the theories of the Greek Sophists about God, the law, etc. An accurate analysis both of their texts and the screenplay of Crimes and Misdemeanors reveals different sophistic roots, which, in this case, cannot be attributed to the constant presence of the Jewish legacy in W. Allen's work.

New York versus la tragedia y Edipo. El legado sofocleo -y sofístico- en Crimes and Misdemeanors de W. Allen

Más allá de la referencia explícita a la tragedia griega y Edipo, el objetivo de este artículo es presentar la estrecha relación, en opinión del autor, entre lo que mantienen los protagonistas en Crimes and Misdemeanors y las teorías de los sofistas griegos sobre Dios, la ley, etc. Una confrontación minuciosa de sus textos con el guión de la película revela claramente unas raíces sofísticas que no pueden ser atribuidas, en este caso, a la presencia constante del legado judío en la obra de W. Allen.

New York versus la tragèdia i Èdip. El llegat de Sòfocles -i dels sofistes- a Crimes and Misdemeanors de W. Allen

Més enllà de la referència explícita a la tragèdia grega i Èdip, l'objectiu d'aquest article és presentar l'estreta relació, en opinió del autor, entre allò que mantenen els protagonistes a Crimes and Misdemanors i les teories del sofistes grecs sobre Déu, la llei, etc. Una confrontació acurada dels seus textos amb el guió de la pel·lícula revela clarament unes arrels sofístiques que no poden ser atribuïdes, en aquest cas, a la constant presència del llegat jueu en l'obra de W. Allen.

Singing Desire : erotismo y deseo en las canciones para laúd en Inglaterra, 1597-1615

Las canciones para laúd o ayres en la Inglaterra de finales del siglo XVI y principios del XVII además de ser un género muy importante dentro de la música inglesa, son una manifestación cultural de varios ámbitos, tales como patronaje, comercio, género, clase social, filosofía y religión. Con sus letras eróticas en combinación con la voz solista, la música del laúd y la viola da gamba, fueron un medio de expresión muy intenso que permitía la entrada a un universo de sentimiento, pero que también representaba un pensamiento filosófico y una conciencia retórica. Basado en estudios previos, este ensayo explora las ayres desde diferentes ámbitos: el social, el de género, el humanista y el literario para entender el género de las ayres a fondo de manera que le sea útil al intérprete al momento de abordar este repertorio.

Learning and selection processes

In this paper I defend a teleological explanation of normativity, i. e., I argue that what an organism (or device) is supposed to do is determined by its etiological function. In particular, I present a teleological account of the normativity that arises in learning processes, and I defend it from some objections

¿Crisis de la cultura? = Crisis of the culture?

Culture has several meanings: civilization, creation, knowledge, life… We analyze how each one suffers the so-called crisis of culture. Civilization lives the crisis as «liquidity», according to Bauman’s diagnosis, with significant negative impact on education. The creation and enjoyment of cultural products, such as museums, suffer its crisis as fragility resulting from the civilization crisis, notably in the form of consumerist banality or pure entertainment. Culture as knowledge and as life is analyzed under the joint notion «humanistic culture». This, which in turn is creation, knowledge and life has its specific corruption in the elitist knowledge, merely theoretical. The hallmark of genuine humanism contains an essential component, the dimension of ethical and political commitment. The crisis in the humanistic studies, noted by Nussbaum, threats the values of humanistic culture; in particular is a political risk, because democracy is a system that needs to sustain and improve the values of humanistic culture. In the background, and beyond the differences between the cultural meanings, there is a unique cultural crisis, a crisis of ethics and politics at a time