Dans cette question sur le livre II des Sentences, Guiral Ot demande si la créature, avant sa création, a un être propre, distinct de celui du Créateur : d’une part, Dieu crée ex nihilo ; avant la création, il n’y a donc rien, hormis Dieu ; d’autre part, Dieu connaît et veut de toute éternité ce qu’il produira avant de le produire ; les créatures ont bien un être-connu et un être-voulu en Dieu. Pour répondre à cette difficulté, Duns (...) Scot avait admis un être possible et un être relatif des créatures dans la pensée divine. Mais, avec plus de subtilité encore, Guiral Ot aperçoit neuf manières pour les choses d’être dans la pensée divine avant d’être créées. C’est le déploiement de ces modes d’être ainsi que leur articulation que nous révèle l’édition de cette question. (shrink)

Le franciscain Guiral Ot inclut, dans son commentaire sur I Corinthiens, des questions discutées aussi dans son commentaire sur l’ Éthique et dans ses questions parisiennes sur les Sentences (1327-1328). Cet article fournit une tabula quaestionum des commentaires de Guiral Ot sur I Cor. et sur l’Épître aux Galates, ainsi que l’édition de deux questions, l’une tirée du commentaire sur l’ Éthique et l’autre des questions sur l’ Éthique et sur les Sentences. Une analyse révèle que les lectures (...) sur I Cor., données à Toulouse entre l’automne 1323 et le printemps 1326, ont suivi la composition du commentaire sur l’ Éthique, également rédigé à Toulouse, probablement pas avant l’année universitaire 1322-1323. (shrink)

This article examines the authenticity of an anonymous question on local motion extant in manuscript Madrid, Biblioteca Nacional, 4229. This quaestio discusses the motion of three types of mobile objects, namely celestial bodies, heavy and light bodies, and projectiles. A comparison of this anonymous text with three questions from the Sentences commentary of Giraldus Odonis shows that this Franciscan theologian is very likely to be the author of the anonymous question found in the Madrid manuscript, even if the precise relation (...) between Giraldus's questions, on the one hand, and the anonymous question De motu, on the other, remains uncertain. An edition of the anonymous question is given in an appendix. (shrink)

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...) was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

All kinds of fraud are costly for the people engrossed both financially and often in terms of the time needed to clear their name when illegal use has been made of their personal details. The relationship among ethics, internal control, and fraud is important in the understanding of corporate social responsibility. This article uses an Ethical Process Throughput Model embedded in the Fraud triangle in order to better understand the interconnectedness of ethical positions and internal control systems that handle fraudulent (...) situations. Ethical positions are utilized to underscore how ethical behavioral control systems can be appropriately applied, which can provide unparalleled security, enhanced convenience, heightened accountability, better fraud detection and is very effective in depressing fraud, thereby improving CSR among organizations. (shrink)

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)

This study investigates the effects on organization’s financial performances of, first, the extent to which the organizations are involved in controversial business activities, and second, their level of social performance. These companies can be considered non-socially responsible given the harmful nature of the activities they are involved in. Managers of these companies may still have incentives to pursue socially responsible actions if they believe that engaging on those actions will help them to achieve legitimacy and improve investors’ perception about them. (...) We develop a comprehensive methodology to investigate these corporate social performance (CSP)-related effects in a complex but specific setting. To this end, we analyze a sample of 202 US firms for the period 2005–2008 using a novel method in this area: partial least squares. Our results indicate that, contrary to the general findings in prior literature, companies involved in controversial business activities which engage in CSP do not directly reduce the negative perception that stakeholders have about them. Instead, we found evidence of a positive mediation effect of CSP on financial market-based performance through innovation. (shrink)

Previous empirical research has found mixed results for the impact of corporate social responsibility (CSR) investments on corporate financial performance (CFP). This paper contributes to the literature by exploring in a two stage investor decision-making model the relationship between a firm’s innovation effort, CSR, and financial performance. We simultaneously examine the impact of CSR on both accounting-based (financial health) and market-based (Tobin’s Q) financial performance measures. From a sample of top corporate citizens, we find that: (1) a firm’s social responsibility (...) commitment (CSR) contributes to its financial performance; (2) after controlling for investment in innovation activities, CSR continues to have a positive impact on a firm’s financial performance; (3) the customer dimension of CSR has a positive effect on both CFP measures, whereas the employee dimension indicates a significant impact only on financial heath; and (4) the community relation dimension of CSR only affects the market-based CFP measure of firms with high innovation intensity. (shrink)

A menudo las fronteras académicas que nos definen y nos separan como investigadores, también delimitan nuestros trabajos hasta el punto de desconectarlos de manera acrítica de las realidades culturales que, por motivos múltiples y no siempre explícitos, nos proponemos estudiar, analizar, transformar, etc. Sabemos que las universidades, como el resto de instituciones sociales, han participado históricamente en el mantenimiento de las fronteras que construimos interesadamente los seres humanos al relacionarnos como tales, tanto a escala individual como colectiva: económicas, políticas, académicas, (...) familiares, personales, etc…. (shrink)

This comprehensive collection of original essays written by an international group of scholars addresses the central themes in Latin American philosophy. Represents the most comprehensive survey of historical and contemporary Latin American philosophy available today Comprises a specially commissioned collection of essays, many of them written by Latin American authors Examines the history of Latin American philosophy and its current issues, traces the development of the discipline, and offers biographical sketches of key Latin American thinkers Showcases the diversity of approaches, (...) issues, and styles that characterize the field. (shrink)

Pourquoi prelever sur la masse considerable des textes qui traitent de la confession clericale et des cas de conscience qu'elle a poses ce petit livre sans doute redige par un franciscain presque inconnu, vers 1265, sans aucune consideration doctrinale directe? C'est qu'il constitue, a sa modeste echelle, un document " exceptionnel et normal ", selon le fameux oxymore d'Edoardo Grendi, rendu celebre par Carlo Ginzburg : enracine en Toscane, entre Florence et Sienne, il offre environ 150 cas de la vie (...) quotidienne des citoyens et des marchands, poses dans un cadre plus ethique et social que strictement religieux. Sur le commerce, il apporte parfois des precisions inconnues par ailleurs, par exemple sur la culture et la vente du safran de San Gimignano, ou sur le negoce des chevaux en Toscane. Il offre un document de premier ordre sur la soccida, contrat d'elevage, espece du metayage, qui nait alors en Toscane avant de connaitre un long et capital developpement en Europe. Le Livre des cas est suivi d'un contrat de donation et d'une consultation, sans doute rediges par Chiaro, de Decisions curiales, auxquelles il a participe et de deux textes de son confrere et ami franciscain Manfredo de Tortona, un Traite sur les restitutions et un autre Sur la diversite des contrats, ainsi que par un extrait du franciscain Guiral Ot, Sur la necessite des marchands. (shrink)

Russkiĭ kosmizm v poiskakh absoli︠u︡ta : paralleli i peresechenii︠a︡ v muzykalʹnom, poėticheskom i izobrazitelʹnom tborchestve 1910-1920-kh godov -- Liki Moderna -- Putʹ k modernu : Georgiĭ Lʹvovich Katuar -- Stilʹ modern v tvorchestve Frederika Diliusa : kont︠s︡ert dli︠a︡ fortepiano s orkestrom do minor -- Stilʹ modern i tvorchestvo Bely Bartoka (na primere opery "Zamok gert︠s︡oga Sini︠a︡i︠a︡ Boroda") -- Frit︠s︡ Kreĭsler i stilʹ modern -- Klod Debi︠u︡ssi i Moris Ravelʹ : muzyka dli︠a︡ arfy -- Klod Debi︠u︡ssi : dvenadt︠s︡atʹ ėti︠u︡dov dli︠a︡ fortepiano (...) : ot ėkzersisa do installi︠a︡t︠s︡ii -- O dikhotomii "muzhskogo" i "zhenskogo" v Pi︠a︡toĭ sonate A.N. Skri︠a︡bina (na primere motivnoĭ metriki) -- Pod znakom moderna : A.N. Skri︠a︡bin i S.S. Prokofʹev v 1913 godu -- Avangard i modern v retrospektive -- O proi︠a︡vlenii︠a︡kh "modernizma" v ispolnitelʹskom iskusstve : F. Buzoni, M. I︠U︡dina, G. Gulʹd -- Sudʹba providt︠s︡a : fortepiannai︠a︡ muzyka Ėrika Sati v sovremennom akademicheskom muzykalʹnom mire -- Otgoloski ėpokhi modern : o nekotorykh smyslovykh osobennosti︠a︡kh sovremennykh fortepiannykh sochineniĭ (Ė. Denisov, S. Slonimskiĭ, G. Zaĭt︠s︡ev) -- Zapadnye pianisty - ispolniteli russkogo avangarda pervoĭ volny : Sh. Shleĭermakher, Kh. Khenk, M.-A. Amlen -- Muzyka k filʹmu "Kabinet doktora Kaligari" : mezhdu tvorcheskoĭ rekonstrukt︠s︡ieĭ i istoricheskoĭ imitat︠s︡ieĭ -- Podvodi︠a︡ itogi -- "Pozdniĭ modernizm" v muzyke kont︠s︡a XX - nachala XXI veka : nekotorye nabli︠u︡denii︠a︡ -- Po sledam konferent︠s︡ii "Ot moderna k futurizmu" (virtualʹnai︠a︡ beseda za kruglym stolom). (shrink)