21 research outputs found
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Why Wine is not Glue? The Unresolved Problem of Negative Screening in Socially Responsible Investing
The purpose of socially responsible investing (SRI) is to: (1) allow investors to reflect their personal values and ethics in their choices, and (2) encourage companies to improve their ethical, social, and environmental performance. In order to achieve these ends, the means SRI fund managers employ include the use of negative screening, or the exclusion of companies involved in “sinful” industries. We argue that there are problems with this methodology, both at a theoretical and at a practical level. As a consequence, current SRI offerings cannot accurately reflect the values and ethical beliefs they propose to represent. Moreover, the use of aâŁpriori criteria is potentially misleading, as we show by discussing examples of glue and wine making. Applying this flawed approach SRI funds fail to influence the direction of the firms they deem most in need of re-directing. Rather than engaging in the simple aâŁpriori assumption that some industries are “saints” while others are “sinners” (Freeman, 2007) we suggest a new framework upon which the SRI screening methodology could be grounded. Embracing the philosophical tradition of American pragmatism, we suggest that SRI methodology could be improved by engaging in an analysis based on (1) the actual impacts of the company’s products and services, (2) the company’s relationships with its specific, real stakeholders, and (3) the contingent environment (social, economic, political, legal, and cultural) in which the business operates.
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Machine-Learning Enhanced Photometric Analysis of the Extremely Bright GRB 210822A
We present analytical and numerical models of the bright long GRB 210822A at
. The intrinsic extreme brightness exhibited in the optical, which is
very similar to other bright GRBs (e.g., GRBs 080319B, 130427A, 160625A
190114C, and 221009A), makes GRB 210822A an ideal case for studying the
evolution of this particular kind of GRB. We use optical data from the RATIR
instrument starting at s, with publicly available optical data from
other ground-based observatories, as well as X-ray data from the Swift/X-ray
Telescope (XRT) and data from the Swift/Ultraviolet/Optical Telescope (UVOT).
The temporal profiles and spectral properties during the late stages align
consistently with the conventional forward shock model, complemented by a
reverse shock element that dominates optical emissions during the initial
phases ( s). Furthermore, we observe a break at s that we
interpreted as evidence of a jet break, which constrains the opening angle to
be about degrees. Finally, we apply a
machine-learning technique to model the multi-wavelength light curve of GRB
210822A using the AFTERGLOWPY library. We estimate the angle of sight
degrees, the energy ergs, the electron index , the thermal
energy fraction in electrons and in
the magnetic field , the efficiency
, and the density of the surrounding medium .Comment: Submitted to MNRAS, 11 pages, 6 figures. Fixed typo
Diversity and distribution of mollusks along the Contas River in a tropical semiarid region (Caatinga), Northeastern Brazil
Ethical Analysis of Tax Avoidance
This encyclopedia voice provides an overview of the different forms of corporate tax avoidance and of the ethical argumentations advanced to support or ostracize the morality of this practice
Practicing Human Dignity: Ethical Lessons from Commedia dellâArte and Theater
International audienceThe paper considers two main cases of how the creative arts can inform a greater appreciation of human dignity. The first case explores a form of theater, Commedia dellâArte that has deep roots in Italian culture. The second recounts a set of theater exercises done with very minimal direction or self-direction in executive education and MBA courses at the Darden School, University of Virginia, in the United States. In both cases we highlight how the creative arts can be important for promoting human dignity in organizations, and how they can lead to a more authentic conversation about values, ethics, and meaning
The Ethics of Smart Stadia: A Stakeholder Analysis of the Croke Park Project
International audienceThe development of âsmart stadiaâ, i.e. the use of âsmart technologiesâ in the way sports stadia are designed and managed, promises to enhance the experience of attending a live match through innovative and improved services for the audience, as well as for the players, vendors and other stadium stakeholders. These developments offer us a timely opportunity to reflect on the ethical implications of the use of smart technologies and the emerging Internet of Things (IoT). The IoT has the potential to radically transform society and is representative of the ways that novel technologies will alter human life. We use Dublinâs Croke Park stadium smart project as a case study for examining the development of smart stadia
Stakeholder Theory
In 1984, R. Edward Freeman published his landmark book, Strategic Management: A Stakeholder Approach, a work that set the agenda for what we now call stakeholder theory. In the intervening years, the literature on stakeholder theory has become vast and diverse. This book examines this body of research and assesses its relevance for our understanding of modern business. Beginning with a discussion of the origins and development of stakeholder theory, it shows how this corpus of theory has influenced a variety of different fields, including strategic management, finance, accounting, management, marketing, law, health care, public policy, and environment. It also features in-depth discussions of two important areas that stakeholder theory has helped to shape and define: business ethics and corporate social responsibility. The book concludes by arguing that we should re-frame capitalism in the terms of stakeholder theory so that we come to see business as creating value for stakeholders
Moral Motivation Across Ethical Theories: What Can We Learn for Designing Corporate Ethics Programs?
moral motivation, moral imagination, corporate ethics programs, Kant, Aristotle, Mill,
Severe asthma: One disease and multiple definitions
Introduction
There is, so far, no universal definition of severe asthma. This definition usually relies on: number of exacerbations, inhaled therapy, need for oral corticosteroids, and respiratory function. The use of such parameters varies in the different definitions used. Thus, according to the parameters chosen, each patient may result in having severe asthma or not. The aim of this study was to evaluate how the choice of a specific definition of severe asthma can change the allocation of patients.
Methods
Data collected from the Severe Asthma Network Italy (SANI) registry were analyzed. All the patients included were then reclassified according to the definitions of U-BIOPRED, NICE, WHO, ATS/ERS, GINA, ENFUMOSA, and TENOR.
Results
540 patients, were extracted from the SANI database. We observed that 462 (86%) met the ATS/ERS criteria as well as the GINA criteria, 259 (48%) the U-Biopred, 222 (41%) the NICE, 125 (23%) the WHO, 313 (58%) the Enfumosa, and 251 (46%) the TENOR criteria. The mean eosinophil value were similar in the ATS/ERS, U-Biopred, and Enfumosa (528, 532 and 516 cells/mcl), higher in WHO and Tenor (567 and 570 cells/mcl) and much higher in the NICE classification (624 cells/mcl). Lung function tests resulted similarly in all groups, with WHO (67%) and ATS/ERS-GINA (73%), respectively, showing the lower and upper mean FEV1 values.
Conclusions
The present observations clearly evidence the heterogeneity in the distribution of patients when different definitions of severe asthma are used. However, the recent definition of severe asthma, provided by the GINA document, is similar to that indicated in 2014 by ATS/ERS, allowing mirror reclassification of the patients examined. This lack of homogeneity could complicate the access to biological therapies. The definition provided by the GINA document, which reflects what suggested by ATS/ERS, could partially overcome the problem