Search results for "Philo"

Institutions and Innovation as Driving Forces Towards a Smart City and Sustainable Territorial Development

2018

The aim of the chapter is the analysis of innovation and institution as key-elements for reaching a higher social welfare and for improving environmental quality. To determine a social optimum or a Pareto improvement, we consider the interaction between institution and firm in the short and in the medium/long run. Using a static comparative analysis, the interaction of these two agents, institution and market, is examined. Within the market an entrant and an incumbent firm are present, and the entrant firm radically innovates. Even if in the short run results show that the market alone is able to realize a Pareto improvement, an institution action through an innovation adoption is a prefera…

Corporate Governance Theories: From Micro Theories to National Systems Theories

2004

The objective of this article is to conduct a survey of the different corporate governance theories. In the first part, we present the micro theories by opposing the disciplinary view to the knowledge-based view. The second part deals with the macro or national systems theories. We separate the theories based on appropriation of the organizational rent from those attributing a dominant role to production. This survey highlights that the financial view of corporate governance is a very particular case and presents many limits.

The Role and the Current Status of IFRS in the Completion of National Accounting Rules – Evidence from Spain

2017

AbstractThe way Spain adapted the legislation to the Accounting Directives as well as a brief analysis of the Spanish standard setting process is followed by a description of the influence of International Financial Reporting Standards (IFRS) is the Spanish legislation and the different stakeholders’ position on IFRS. We show and explain why the local General Accepted Accounting Principles (GAAP) are clearly inspired by IFRS principles, even for Small- and Medium-Size entities, while at the same time there is no direct application of IFRS and no mention of IFRS as a complementary source of interpretation. We explain the influence of different stakeholders in the standard setting process and…

Critical realism and ICT4D: editorial introduction to the special issue of EJISDC

2018

1, 2, 3, 4, 5 . . . 43: Justice! Ay! Ay! Ayotzinapa

2015

Infantologies. An EPAT collective writing project

2020

Infantologies is a collective writing project designed to express and summarise important ideas, approaches and forms of advocacy in a short and condensed method, in order to present a network of d...

L’histoire de L’Année sociologique : de l’ère des pionniers à la normalisation

2019

National audience

Analysis of surrogacy motherhood as a new technology in the biomedical and legal-philosophical field: technical advance, human recoil

2019

[EN] Surrogate motherhood is a question that has appeared in recent times, with increasing incidence, at present. The economic, political and media powers have brought a strictly technical concept to the public in order to familiarize them with this technique. This strategy has been based on the natural tendency to consider that any technological advance is good in itself, so that they have not been reviewed and made available to the citizens, in a reasonable manner, none of the issues that should be dealt with this technique. Thus, it is worth making a study of the regulations and jurisprudence of the assumptions that have been taking place and considering the reality that this formulation…

Attempts for Common Understanding of the Concept of Worker as a Consequence of Globalisation?

2017

AbstractGlobalisation may concern many different issues, among others, the increase in migration that creates opportunities for all. There should be no doubt that globalisation can bring both positive and negative effects to workers. It can be seen as new opportunities for people, because they can travel, work, learn and live in different countries. Simultaneously however it can be perceived as synonymous to job losses, social injustice, or low environmental, health, and privacy standards. As a result of globalisation, the world is becoming more and more complex and the economic importance of state borders is reduced. It should therefore not raise doubts, that global problems require the ca…

Deep Interpretive Disagreements and Theory of Legal Interpretation

2016

This paper deals with deep interpretive disagreements (DID): very profound divergences that may occur in legal interpretation (on single cases, or on similar cases) among judges and jurists. These divergences involve alternative interpretations of certain expressions or phrases (for instance, “human person”, “dignity”, “personal autonomy”, “life”, “health”) and may lead, under certain conditions, to incompatible interpretations of the legal sentences that incorporate these expressions. The most important examples of this kind of legal sentences are constitutional provisions that express principles asserting legal rights. The main thesis of this paper is that DID represent genuine, faultless…