This article recommends that the U.S. Securities and Exchange Commission (SEC) not regulate corporate social responsibility (CSR) disclosure. Accounting disclosures, whether voluntary or regulated, increase transparency and credibility for all companies. Regulated disclosure increases costs and results in few gains; thus, this article recommends against CSR disclosure regulation. Varying definitions of CSR and nonuniform disclosure make CSR project analysis difficult for investors and analysts. This article presents a model that defines CSR items such as organizational size, CSR project size, amount (...) invested in the project, and what standard companies use for CSR definition and reporting for easy voluntary disclosure. Based on a review of the literature, this article recommends that CSR disclosure stay voluntary. The model suggests allowing SEC oversight in the collection and verification of information but not regulating CSR disclosure. This article suggests that the SEC issue a CSR “seal of approval,” increasing firm values, stock prices, and firm legitimacy. (shrink)

Previously, Rodriguez & LeMaster (2007) recommended that the SEC issue a “CSR Seal of Approval” for companies that voluntarily disclose their corporate social responsibility (CSR) projects. That work lacks the strength of third or fourth-party accreditation. This paper recommends that the SEC issue an accreditation grade of A, B, B-, or C to provide strength to the “CSR Seal of Approval” and to help companies indicate the quality of company CSR programs. By issuing an accredited “CSR Seal of Approval,” all (...) stakeholders benefit because companies can incorporate CSR into their strategies and achieve recognition for their CSR projects. The premise of the accreditation concept support the original authors notion of letting CSR remain voluntary and not legislated; thus, all companies (small, medium, large, foreign or domestic) maintain competitive advantage by not incurring additional regulated costs. (shrink)

This study investigates the impact of Securities and Exchange Commission (SEC) enforcement actions on individuals holding Certified Public Accountant (CPA) accreditation. While prior research has investigated both the characteristics of companies that have been investigated by the SEC and litigation against audit firms, it has not addressed the ways in which SEC investigations impact CPAs. Using a sample of 262 CPAs, we find that the most common CPA breach was associated with overstating revenues/income or earnings. The study finds serious consequences (...) for CPAs in terms of employment restrictions and SEC actions, incorporating suspension, which is often permanent. We find that the primary factors relating to the severity of actions by the SEC is whether the CPA intentionally breached the professional code of conduct, the age of the CPA, whether the CPA is still a member of the AICPA with CPA status and whether the CPA was operating as an external auditor or in a corporate accounting role. Our findings have implications for accounting practitioners, the AICPA and boards of directors. (shrink)

In 1972, in Chile, the German designer Gui Bonsiepe was in charge of the Industrial Design Department of Technological Institute of the National Corporation for the Promotion of Production INTEC Corfo, during the government of socialist President Salvador Allende in Chile. In this article from the INTEC magazine n.2, published this time for the first time in English, Bonsiepe develops a theoretical formulation, applied to the field of design, through which he proposes a concept that will be fundamental in the (...) field of interactive development, both analog and digital: the Interface. Thus, it also includes concepts of cybernetics such as variability and predictive study of behavior in the field of projecting disciplines. Bonsiepe is an exceptional representative during the formation of the iconic Hochschule für Gestaltung in Ulm. And among other elements, one very outstanding was his time as a student of Professor Max Bense and Horst Rittel, who would have introduced the concepts of first-order Cybernetics in the teaching of communication, and the design of information, in a pioneering way. The challenge posed in 1972, in Chile, focused on the possibility of calculating elements of criticism of political economy, in the field of knowledge generated by sensitive experiences, "calculating the use value" of the field of esthetics. As a renowned disciple of Max Bense and Tomas Maldonado, Bonsiepe represents the meeting of two Cybernetic traditions, collaborating with the emblematic Cybersyn Corfo project, in which the formulation of interaction mechanisms was strategic in combination with Stafford Beer's approaches to a second-order Cybernetics, according to the Viable System Model, for a project of decentralized state production, and transmission of information in real time. (shrink)

This work aims to a critical edition of an Aristotle’s Categories commentary, transmitted by M2 codex of St. Ambrose’s Chapter Archive in Milan. Written in Northern Italy, in the 12th century, it was probably a handbook for Chapter School. It is based upon some passages from the auctoritates, as it’s evident from the heading: incipiunt flores glosse categoriarum. It deals whit fundamental logical issues, and it presents a widespread use of the status’s theory, in order to solve some of the (...) logical, physical and metaphysical problems in Aristotle’s Categories. (shrink)

La riflessione politica di Francesco di Meyronnes (m. 1328) contiene un’elaborazione personale connessa ai concetti di sottomissione (subiectio) e obbedienza (oboedientia), e si inscrive all’interno del pensiero teologico-politico del suo tempo, dove il dibattito sul potere assume forme e direzioni molto diverse. Nei suoi scritti, la concezione politica di Meyronnes è espressa attraverso analogie cosmologiche, naturalistiche e metafisiche, in cui il dato filosofico e quello religioso si riverberano all’interno di un discorso circolare che da Dio va all’uomo e dall’uomo a (...) Dio. L’interrogazione dell’uomo, rivolta al funzionamento di ciò che sta al di sopra, ricerca l’ordine migliore tra i vari tipi di potere. Tra potere spirituale e potere temporale esiste un nesso che muove il secondo termine al primo “sicut ad finem”, e grazie ad esso viene nobilitato. L’obbedienza (oboedientia) di uno all’altro, che implica sottomissione (subiectio) – pur trovando il proprio fondamento implicito nello ius naturale e nella lex divina – non avviene se non per mezzo di un atto volontario. (shrink)

The Securities and Exchange Commission requires the disclosure of changes to or waivers of corporate codes of ethics. Because the nature of amendments or waivers can vary, we expect the text of Item 5.05 to include different topics within different filings. We examine the population of these disclosures in Item 5.05 8-K filings from 2004 to 2020. While previous studies utilized small samples (fewer than 50 observations) to examine limited aspects of these filings, we use the population of these filings (...) from 2004 to 2020 (2121 8-K filings) to elucidate the nature and details of the disclosures. We assess whether Latent Dirichlet Allocation—a computational linguistics technique—can help discern the underlying topics represented in filings. While the Securities and Exchange Commission identifies two topics—amendments and waivers—the Latent Dirichlet Allocation analysis reveals four topics (three related to amendments): (1) code updates and clarifications; (2) combining codes of conduct for all officers and employees, or splitting codes to include a code directly applicable to senior financial officers; (3) codes of ethics waivers; and (4) substantive code changes. The overall trend is for fewer 8-Ks to be filed in recent years, with updates and clarifications becoming the predominant filing type. Our results further indicate that Item 5.05s related to updates and clarifications, and those related to combined or split codes, use fewer words and are more easily readable than those disclosing waivers or material code changes. Although we find no significant price reaction to Item 5.05 8-K filings, we find significant trading volume and volatility reactions, suggesting that these disclosures could give rise to differences in opinion among investors, which is consistent with the US Senate's assertion that these disclosures are of interest to investors. (shrink)

Nel corso di una solenne disputa de quolibet ( Parigi, 1317 ), Giovanni Di Napoli, o.p. è indotto a confrontarsi, circa il caso Utrum vovens ingressum religionis et intrans cum proposito exeundi adimpleat votum [= Qdl. VII, 15], con Enrico di Gand e Goffredo di Fontaines, i due sommi maestri secolari della fine del secolo XIII. Nella stesura della propria replica certa più che plausibile apprensione induce l’esordiente domenicano a cercare tutela sotto la prestigiosa autorevolezza del proprio Provinciale, l’emerito Maestro (...) Erveo Natalis, di cui utilizzerà surrettiziamente, senza troppi riguardi, provvide assortite composizioni. (shrink)

La prima parte dell'articolo è stata pubblicata nella stessa rivista 2 443-501, cfr. MEL XIV 3554. La classificazione e l'ordinamento delle argomentazioni e delle soluzioni presenti nei commenti esaminati si fondano sulla distinzione di due concetti di infinito: l'infinito nel continuo e l'infinito nel numero. Segue un'analisi del problema relativo al confronto degli infiniti, un tema presente in molti dei commenti presi in esame. In Appendice viene fornito un elenco delle questioni relative a Fisica III, 4-8, ordinate, per temi dottrinali (...) o esegetici, in tre gruppi: 1) caratteristiche generali dell'infinito; 2) l'infinito nella quantità continua; 3) l'infinito nella quantità discreta. L'A. rileva che nelle trattazioni studiate è assente un'analisi specifica della nozione d'infinito. I commentatori non solo usano il termine «infinito» senza specificarne il significato, ma sembrano essere anche del tutto inconsapevoli di alcune difficoltà che, nella dottrina aristotelica, derivano dall'uso ambiguo del termine. Tali trattazioni arricchiscono tuttavia il dibattito sull'infinito sia attraverso la discussione di problemi non affrontati da Aristotele sia per la varietà di argomenti ed esempi formulati per spiegare le principali tesi di Fisica III, 4-8. (shrink)

El artículo analiza un epígrafe griego cristiano de Edesa del III siglo que menciona el bautizo y la resurrección, e intenta ponerlo en su contexto histórico y religioso; particular atención va a los orígenes del Cristianismo en Osroene y a la antigua práctica del bautizo.

Vol I. A -- Vol II. B -- Vol. III. C -- Vol. IV. D -- Vol. V. E-F -- Vol VI. G -- Vol VII. H-L -- Vol. VIII. M -- Vol. IX. N-Q -- Vol X. R-S -- Vol XI. T-V -- Vol XII. X-Z.

Quattro opere fondamentali scandiscono l'elaborazione di un'etica pubblica nei comuni italiani del Duecento: l'Oculus pastoralis, il De regimine civitatum di Giovanni da Viterbo, il De regimine et sapientia potestatis di Orfino da Lodi e la cosiddetta Politica di Brunetto Latini. Nelle loro pagine si legge il passaggio dall'ethos cetuale del podesta come aristocratico cavaliere a una specifica deontologia pensata per il giudice e reggitore della citta. Ancora, dall'iniziale preoccupazione di sradicare i vizi umani del governante (Giovanni da Viterbo) si segue (...) l'aprirsi a una concezione piu ottimistica, che culmina nella fiducia di Brunetto nell'agire virtuoso dell'uomo politico. A partire da questi nuclei tematici, il libro mostra come gli autori abbiano partecipato al piu generale dibattito di una stagione di fervida creativita istituzionale e intellettuale, che ha affrontato in modi estremamente vivi i grandi dilemmi della responsabilita, della liberta, della coscienza personale del bene e del male nello spazio concreto della convivenza civile. (shrink)

In the later Byzantine age, historical sources mention many examples of prophecies concerning Chremetismomancy, the divination by horses' neighs. As far as we know, however, we have no earlier documents about this practice from ancient or from medieval Greece. Under the Komnenoi and Palaiologoi, to the contrary, important prophetic neighs are quoted by Anna Komnene, by Niketas Choniates and Nikephoros Gregoras. Wonders which were worked by neighing horses are of very great political consequence, relating to crucial moments such as an (...) emperor's military victories, a prince's succession to the imperial throne or the deposition of a ruler. In Gregoras' Roman History, it is not a living animal responsable for the nocturnal neighs, but a painted one at a chapel in the palace. It is very interesting to examine these narrative plots and historical accounts, as they convey many informations about Byzantine society. In particular, the strong disposition for magic, even at top-level of the society, should be emphasized. The philomantic emperors par excellence are Manuel I Komnenos and Andronikos II Palaiologos, the author of a themation, an astrological interpretation of horses' neighs, together with his faithful Logo the tes Theodoros Metochites, an expert at astrology and hemerology. The advance of such divinatory practices in the late Byzantine centuries should be related to home instability and enemies' threats on the boundaries. Chremetismomantic omina clearly focus on this particular climate of terror and uncertainty which forms the ideal ground for any attempt to foretell the future. Therefore, these practices were no laughing matter for Byzantine writers and their readers: only Nicetas Choniates' shy irony may argue us out of believing this. (shrink)

Known only through modern copies and descriptions, the iconography of the lost mosaics of the fifth-century building in the San Prisco cemetery on the Appian Way outside Capua remains unique in Early Christian art. Similarities between the composition scheme of the Capuan dome's mosaic and images in astronomical treatises, such as the miniature of the Ptolemy's easy Tables, attest to the influence of cosmological models in the mosaic's iconography. Specific connections between cosmological imagery and depictions in the Early Christian world (...) emerge from the analysis, enabling the author to present San Prisco's mosaic as a Christian Cosmology adapted, by members of a highly cultivated ecclesiastical elite, to the devotional needs of the Capuan martyrial site. (shrink)

Reprint of Regulating Birth, 1985 with new preface and epilogue. Annotation copyright by Book News, Inc., Portland, OR.

This is a reproduction of the original artefact. Generally these books are created from careful scans of the original. This allows us to preserve the book accurately and present it in the way the author intended. Since the original versions are generally quite old, there may occasionally be certain imperfections within these reproductions. We're happy to make these classics available again for future generations to enjoy!