Search results for "objectivity"
showing 10 items of 54 documents
Hybrid Engagement: Discourses and Scenarios of Entrepreneurial Journalism
2018
Although the challenge posed by social media and the participatory turn concerns culture and values at the very heart of journalism, journalists have been reluctant to adopt participatory values and practices. To encourage audience participation and to offer journalism that is both trustworthy and engaging, journalists of the future may embrace a hybrid practice of journalistic objectivity and audience-centred dialogue. As innovative and experimental actors, entrepreneurial journalism outlets can perform as forerunners of such a culture. By analysing discourses in the “About Us” pages of 41 entrepreneurial journalism outlets, the article examines the emerging journalistic ethos of entrepren…
Nonaudit services provided by incumbent auditors and earnings management: Evidence of auditor independence from an EU country
2011
ABSTRACTThis paper examines whether the joint provision of audit and non-audit services undermines auditor independence by testing for an association between the provision of consulting services and auditor independence measured by discretionary accruals. For the most part, previous literature has studied the issue in countries with an Anglo-American business environment. This study analyzes the possible impairment of auditor independence in the context of a continental European Union country (Spain). A cross-sectional regression is estimated to test the relationship between non-audit fees and reporting quality. Based on publicly available information for Spanish listed companies, the evide…
Longino’s Theory of Objectivity and Commercialized Research
2015
In this paper, I shall examine Helen Longino’s view on the objectivity of science and study how it can be applied to the evaluation of current scientific practices. By discussing two prominent cases in biomedical research, I articulate some epistemically alarming features of commercialized research and highlight the importance of paying attention to the context of scientific inquiry. In addition, I claim that the examined cases can help uncover philosophically interesting empirical work on extra-scientific mechanisms influencing research practices.
Hegel’s Non-Metaphysical Idea of Freedom
2016
the article explores the putatively non-metaphysical – non-voluntarist, and even non-causal – concept of freedom outlined in Hegel’s work and discusses its influential interpretation by robert Pippin as an ‘essentially practical’ concept. I argue that Hegel’s affirmation of freedom must be distinguished from that of Kant and Fichte, since it does not rely on a prior understanding of self-consciousness as an originally teleological relation and it has not the nature of a claim ‘from a practical point of view’.
Internal audit professional principles and academic literature over the last decade: is there a gap to bridge
2022
The Institute of Internal Auditors (IIA) has defined the ethical principles internal auditors must adhere to, allowing them to create a common understanding of ethical behaviour within their profession, thereby promoting ethical culture. This paper aims to analyse the role of these principles in the main branches of internal audit research over the last decade. We examine the most important articles published in this field and categorise them into seven main strands. We assess the extent to which these strands focus on the IIA ethical principles, aiming to identify research gaps in the extant literature. Our findings show that the literature dealing with ethical principles in the recruitmen…
Detrás de las palabras: usos políticos del concepto de imparcialidad y su función en la construcción de la historia de América en la Ilustración espa…
2018
En tiempos de renovado debate sobre el presentismo y la objetividad de los historiadores, pretendo indagar en los usos ideológicos y las funciones políticas que desempeñó el concepto de imparcialidad en la Ilustración española, su relación con la escritura de la historia y, más particularmente, con la conquista de América. A partir de diversos textos impresos de finales del s. XVIII e inicios del s. XIX —apologías, elogios, diccionarios y otros textos literarios— y adoptando una metodología que aúna la historia cultural y de los conceptos, me detendré en cómo las élites culturales dieciochescas atribuyeron al concepto un significado positivo y necesario para construir los discursos sobre lo…
La Educación Física Escolar en Tres Centros Educativos de Chile: una Caracterización de sus Prácticas Docentes
2016
Physical Education (PE) generally, and Chilean one, specifically, is in the middle of an identity crisis. There is a vision of the body as a production object. This vision has been generated in the light of social Darwinism, and at the same time there are other more conciliatory and global approaches. This investigation tries, with a holistic approach based on participating observation, to look into the practices carried out in relation to PE in schools in the Chilean context. The main conclusion from the analysis carried out is that in schools, PE is mainly focused on “doing” and on the production of results that can later on be assessed with objectivity. This means that schools are still …
Automated Procedures Based on Market Comparison Approach in Italy
2017
The question about objective valuation is linked on the one hand to the identification of a large number of reliable sale data, on the other hand to the ability to control the critical evaluation protocol. Automating the valuation process, ensured by computerization of real estate data properly detected, provides a concrete answer to the problem of objectivity, allowing a significant control of the subjective component which characterizes the more traditional appraisals. Automatic methods traditionally proposed at international level are often set on multiple regression models, designed to build prediction functions that are valid throughout the study area, calibrating the coefficients on t…
ETAT: Expository Text Analysis Tool.
2002
Qualitative methods that analyze the coherence of expository texts not only are time consuming, but also present challenges in collecting data on coding reliability. We describe software that analyzes expository texts more rapidly and produces a notable level of objectivity. ETAT (Expository Text Analysis Tool) analyzes the coherence of expository texts. ETAT adopts a symbolic representational system, known as conceptual graph structures. ETAT follows three steps: segmentation of a text into nodes, classification of the unidentified nodes, and linking the nodes with relational arcs. ETAT automatically constructs a graph in the form of nodes and their interrelationships, along with various a…
Emotional Content in Wikipedia Articles on Negative Man-Made and Nature-Made Events
2017
Wikipedia emphasizes the objectivity of content. Yet, Wikipedia articles also deal with negative events that potentially elicit intense emotions. Undesirable outcomes (e.g., earthquakes) are known to elicit sadness, while undesirable outcomes caused by others’ actions (e.g., terrorist attacks) are known to elicit anger. Internet users’ emotional responses are likely to end up in Wikipedia articles on those events as characteristics of Internet users spill over to Wikipedia articles. Therefore, we expected that Wikipedia articles on terrorist attacks contain more anger-related and less sadness-related content than articles on earthquakes. We analyzed newly created Wikipedia articles about t…