Carlos González

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation.

Resumen: En este artículo analizamos, en un corpus del diario La Nación, la ideología de la cobertura mediática respecto del conflicto chileno-mapuche durante el primer gobierno de Michelle Bachelet Jeria. En particular, nos preocupa dar cuenta de la forma en que son retratados en este periódico los comuneros indígenas y los personeros de gobierno. Para ello, en primer lugar, describimos la caracterización de estos dos tipos de actores a partir de un análisis de contenido, y luego, en una segunda parte, damos cuenta del panorama ideológico general en donde se insertan estas construcciones. Concluimos que la cobertura del diario se funda en tres puntos nodales: en primer lugar, el “reconocimiento cultural”, donde prima la construcción del llamado indio permitido; en segundo lugar, la “seguridad pública”, donde predomina la imagen del indio insurrecto. Estos dos puntos, el “reconocimiento cultural” y la “seguridad pública”, siempre van en la dirección de insinuar “competencia gubernamental”, el tercer punto nodal, entendido como “éxito y destreza en la generación de gobernabilidad”, parte fundamental en el proyecto político de la Concertación de Partidos por la Democracia.: In this article we analyze the ideology behind chilean newspaper La Nacion’s coverage of the chilean-mapuche conflict, specifically during the first government of Michelle Bachelet Jeria. We try to account for the way both indigenous subjects and government officials are portrayed, characterizing these types of actors, to later, in a second part, attempt to account for the general ideological landscape in which these constructs are inserted. We conclude that the coverage moves between three nodal points: first, “cultural recognition”, in which we find the indio permitido; second, “public security”, where we find the indio insurrecto. Both these nodal points always seem to imply the third one: “governmental competence”, understood as success and skill in generating political governance, a fundamental part of the Concertacion’s political project.

Adaptive optics are techniques used for processing the spatial resolution of astronomical images taken from large ground-based telescopes. In this work, computational results are presented for a modified curvature sensor, the tomographic pupil image wavefront sensor, which measures the turbulence of the atmosphere, expressed in terms of an expansion over Zernike polynomials. Convolutional neural networks are presented as an alternative to the TPI-WFS reconstruction. This technique is a machine learning model of the family of artificial neural networks, which are widely known for its performance as modeling and prediction technique in complex systems. Results obtained from the reconstruction of the networks are compared with the TPI-WFS reconstruction by estimating errors and optical measurements. The reconstructed wavefronts from both techniques are compared for wavefronts of 153 Zernike modes. For this case, a detailed comparison and grid search to find the most suitable neural network is performed, searching between multi-layer perceptron, CNN and recurrent networks topologies. In general, the best network was a CNN trained for TPI-WFS reconstruction, achieving better performance than the reconstruction software from TPI-WFS in most of the turbulent profiles, but the most significant improvements were found for higher turbulent profiles that have the lowest r0 values.

Some properties and an algorithm for solving systems of multivariate polynomial equations over finite fields are presented. It is then shown how formulas of propositional logics can be translated into polynomials over finite fields in such a way that several logic problems are expressed in terms of algebraic problems. Consequently, algebraic properties and algorithms can be used to solve the algebraically-represented logic problems. The methods described herein combine and generalise those of various previous works.

Aberrations introduced by the atmospheric turbulence in large telescopes are compensated using adaptive optics systems, where the use of deformable mirrors and multiple sensors relies on complex control systems. Recently, the development of larger scales of telescopes as the E-ELT or TMT has created a computational challenge due to the increasing complexity of the new adaptive optics systems. The Complex Atmospheric Reconstructor based on Machine Learning is an algorithm based on artificial neural networks, designed to compensate the atmospheric turbulence. During recent years, the use of GPUs has been proved to be a great solution to speed up the learning process of neural networks, and different frameworks have been created to ease their development. The implementation of CARMEN in different Multi-GPU frameworks is presented in this paper, along with its development in a language originally developed for GPU, like CUDA. This implementation offers the best response for all the presented cases, although its advantage of using more than one GPU occurs only in large networks.

Corporate, Social, Ethical and Environmental Reporting should ideally discharge the accountability of an organisation to its stakeholders. Voluntary reporting has been characterised by a dearth of neutral and objective information such that the advocates of SEER recommend that it be made compulsory. Their underlying rationale is that legally specified disclosure requirements and enforcement mechanisms will enhance the quality of such reporting. This paper sets out to explore how realistic this scenario actually is, in view of the conflicting interpretations in the literature on this subject. To that end, a survey of the reporting patterns of 78 of the largest Spanish companies between 2001 and 2003 examines the extent of their compliance with the ICAC-2002 standard, which obliged them to make environmental disclosures in their financial statements. The results suggest that progressive and improved regulation could increase the volume and quality of SEER disclosures. They also suggest, however, that persistent non-compliance means that the problems associated with voluntary disclosure still exist. Finally, through an impression management perspective, the study reveals, the diverse strategies, ranging from dismissal to concealment, that are employed by companies to avoid transparency. As regulation improves and enforcement expectations rise, it becomes more difficult to dismiss compulsory reporting norms. As a result, some firms engage in more complex concealment strategies to attain corporate legitimacy, depriving stakeholders of regulatory information. The latter point serves to reconcile apparently contradictory explanations in the literature as to whether legitimacy theory might explain partial compliance with SEER regulation.

This paper proposes freedom as the condition of possibility for the construction of trust in human relationships. The methodology used is a review of the scientific literature of the most recent moral and political philosophy. As a result of the dialogue between different positions, it is discovered that freedom, despite being present in the act of trust, is forgotten in the discussion around trust, a forgetfulness that has as its main causes the assumption that trust is natural and the confusion between the propensity to trust and the act of trusting. All this leads to proposing an approach of the act of trusting that starts from the freedom of the trustee and the trustor.

This paper presents philosophical perspectives related to the concept of boredom from the point of view of its forms and structural modes as developed by Martin Heidegger in his lectures at the University of Freiburg during the winter semesters of 1929 and 1930. We highlight a philosophical stance often overlooked in comparison to more traditional positions in Western philosophical thought—through the proposed hermeneutic-phenomenological processes, this will allow us to interweave their philosophical images with cinematographic narratives that enrich the factual understanding of modernity. For this reason, we assume boredom and its essence, “tediousness”, as the fundamental mood of our era, thus permitting other mobilities of thought that warrant a study of phenomena relating to cultural entertainment as a symptom of the modern disease that distances Dasein from meeting, questioning, and self-care.

Resumen Este artículo tiene por objetivo exponer cómo la contaduría como profesión puede ampliar su horizonte de reflexión sobre el concepto de bien común fundamentándose en los postulados principales de la Doctrina Social de la Iglesia dentro de su horizonte interpretativo, para lo cual se basa en una metodología cualitativa y un método dialógico fundamentado en la hermenéutica gadameriana. El principal aporte de este estudio es proponer que la contaduría, basada en el bien común desde la Doctrina Social de la Iglesia, tiene que cambiar de paradigma, generar y comunicar información financiera y no financiera orientada hacia todo el hombre y a todos los hombres, y estar orientada hacia la eco-nomía y la eco-logía. Abstract This paper aims to expose how accounting as a profession can broaden its horizon of reflection on the concept of common good based on the main postulates of the Catholic Social Teaching within its interpretive horizon, for which it is based on a qualitative methodology and a dialogic method founded on Gadamerian hermeneutics. The main contribution of this study is to propose that accounting, based on the common good from the Catholic Social Teaching, must change the paradigm, generate and communicate financial and non-financial information oriented towards all man and all men, and be oriented towards eco-nomy and eco-logy.

Esta investigación pone en diálogo las posiciones de Hobbes y de Spaemann respecto a la naturaleza de la confianza, para lo cual se asume una postura hermenéutica. Los principales resultados de esta arrojan que para Hobbes la confianza ha de ser aprendida, pues la desconfianza es lo primero con lo que se encuentra el ser humano; mientras que, para Spaemann, el hombre es un ser confiado y aprende a desconfiar. Como efecto de este diálogo se descubre que ambos autores tienen como base para la confianza la sociabilidad humana, por lo cual se concluye que la disposición de la confianza se da en la naturaleza humana como condición de posibilidad para el acto de confiar.

Esta investigación tiene como finalidad responder, desde la filosofía y literatura de Camus, la pregunta de si el hombre puede ser feliz sin Dios. Para llevar a cabo este trabajo, se utiliza un método hermenéutico, pues se hace un acercamiento dialógico y holístico a las obras del pensador argelino para descubrir su pensamiento respecto a Dios y a la felicidad humana. Los principales resultados de la investigación concluyen que el hombre puede ser feliz sin Dios en la medida en que, en primer lugar, acepte el absurdo y viva su rebeldía, y, en segundo lugar, comprenda la felicidad como una vocación ontológica más allá de un estado.

El presente artículo indaga los orígenes de una valoración positiva de toda la condición humana en el incipiente Renacimiento. Centrándonos en _De dignitate et excellentia hominis_ de Gianozzo Mannetti situamos su pensamiento frente a la tradición, mostrando la radical originalidad de su enfoque, fuertemente influenciado por el aristotelismo. Con tal fin, mostramos dos tradiciones que dignifican la condición del hombre: una griega, que se ordena en torno al concepto de microcosmos, y otra latina, edificada sobre el término _dignitas_. Proponemos que abandonando la tradición griega, se conduce la tradición latina a un horizonte muy distinto, transformando el término clásico de _dignitas_ de un término equívoco a uno análogo.

La educación tiene una vasta historia que la ha hecho transitar por diferentes posturas epistemológicas, pragmáticas y ontológicas, situación que ha enriquecido su acervo teórico y práctico. La filosofía es, entre otras, una de las ciencias en las que se ha apoyado la educación parar reflexionar sobre su ser y su hacer. Especialmente, uno de estos sustentos actuales es el pensamiento filosófico sobre el diálogo, que ha ayudado a fortalecer lacorriente de la educación dialógica tanto desde su aporte como desde su crítica, aspectos inherentes a la reflexión filosófica. Sin embargo, es evidente que esta corriente de la educación no ha considerado lo suficiente la postura de la mayéutica socrática en su reflexión. Por ello, este artículo tiene como objetivo proponer unos elementos a laeducación dialógica desde el estudio de la mayéutica socrática, para lo cual se utiliza una metodología de enfoque cualitativo y de corte hermenéutico. Los principales resultados de la investigación muestran que la educación dialógica amplía su horizonte desde los supuestos socráticos de la mayéutica en dos aspectos particulares: en primer lugar, la mayéutica invita a recuperar la pregunta y la capacidad de preguntarse, y, en segundo lugar, demuestra que el conocimiento para ser significativo debe ser una conquista y un descubrimiento del propioestudiante mediado por el diálogo consigo mismo, con los otros y con lo otro.