This book approaches the question of the relation between financial crises and earnings management from two philosophical perspectives: positivism and critical realism. The results obtained using the positivist approach indicate that financial crises tend to have no consistent effect on earnings quality since managers’ earnings behavior does not differ from the pre-crisis to the crisis period. The author accordingly argues against the existence of a causal law based on a constant conjunction model and concludes that financial crises cannot be seen (...) as the cause of earnings management. The critical realism perspective, on the other hand, casts light on managers’ reasons for acting like an earnings manager; in conjunction with the more traditional positivist approach, it assists in refuting the idea of financial crises as a generative mechanism for earnings management. The author concludes by exploring other structures at work that might be responsible for earnings management. This book will be of interest to both academics and a wide range of professionals. (shrink)

Reseña del libro KARUSH, Matthew B. Músicos en tránsito. La globalización de la música popular argentina: del Gato Barbieri a Piazzola, Mercedes Sosa y Santaolalla. Buenos Aires, Siglo XXI, 2019.

Corruption within the private sector has often not been dealt with in Brazil. Organizations may find corrupt acts in its operations or practices, but specific concepts and programs to avoid them are neither concrete nor clear. Some Brazilian stockholders have become aware of the risks involved in unethical procedures and are adopting the Best Practices of Corporate Governance initiative. International agencies have intensively supported organizations and governments in an effort to define policies that inhibit illegal or corrupt cultural habits throughout (...) the world, but Brazilian practitioners show insufficient response. Skepticism may indicate a lack of understanding about how an ethical leadership can guide employees, setting high standards for the organizational culture and climate, clearly defining limits of correct behavior, and creating appropriate codes of ethics. Transparency still has to be discovered as a significant tool to encourage professionalism in performance and reporting of data in Brazilian companies. In this article, we analyze the ethical behavior of the purchasing department of a multinational company in its host country, Brazil. It focuses specifically on the supplier–buyer relationship. The results indicate that despite the negative reputation Brazilians have in business ethics, a company can still develop a positive and ethical relationship with its stakeholders. Communication, transparency, compliance with the company’s code of conduct as well as the supplier’s awareness of the buyer’s code of conduct are the factors which influence the supplier–buyer relationship. Transparency can be used as a tool to reduce corruption, thereby increasing ethical behavior and company image. Good ethical behavior can help to build up a company’s image. (shrink)

El artículo se propone describir y analizar el discurso pedagógico construido en torno a la política de formación desplegada por la Confederación de Trabajadores de la Economía Popular (CTEP). Desde nuestro abordaje conceptual, la formación política es entendida como un proceso enmarcador que mediatiza la relación del movimiento social y su contexto encuadrando la acción colectiva. Con este fin, se analizan distintos aspectos de la política de formación: (a) su génesis y objetivos; (b) el material de apoyo a la formación; (...) (c) los trayectos formativos establecidos. El supuesto que recorre este artículo plantea que las prácticas político-sindicales de la CTEP y las características de este actor poseen su correlato en el terreno de la política de formación y, en sentido inverso, la construcción de un discurso pedagógico opera en la reafirmación de las prácticas político-sindicales. Se adoptó una metodología cualitativa sustentada en la recopilación de documentos —materiales de apoyo a la formación y artículos de la página web de la CTEP— y la realización de entrevistas a dirigentxs de las distintas organizaciones integrantes de la Confederación vinculadxs a la política de formación. La relevancia de las consideraciones aquí esbozadas reside en abordar un caso de estudio aún poco indagado en general y particularmente desde la perspectiva de la construcción de su discurso pedagógico. (shrink)

O objetivo deste artigo é refletir sobre os conceitos de verdadeiro e falso self e sua manifestação na clínica contemporânea; bem como as possibilidades de intervenção a partir da psicanálise winnicottiana. O conceito de falso self proposto por Winnicott é de grande valia para se pensar nos relatos ..

Our aim is to provide a sequent calculus whose external consequence relation coincides with the three-valued paracomplete logic `of nonsense' introduced by Dmitry Bochvar and, independently, presented as the weak Kleene logic K3W by Stephen C. Kleene. The main features of this calculus are (i) that it is non-reflexive, i.e., Identity is not included as an explicit rule (although a restricted form of it with premises is derivable); (ii) that it includes rules where no variable-inclusion conditions are attached; and (iii) (...) that it is hybrid, insofar as it includes both left and right operational introduction as well as elimination rules. (shrink)

Our aim is to provide a sequent calculus whose external consequence relation coincides with the three-valued paracomplete logic ‘of nonsense’ introduced by Dmitry Bochvar and, independently, presented as the weak Kleene logic $$\textbf{K}_{\textbf{3}}^{\textbf{w}}$$ by Stephen C. Kleene. The main features of this calculus are (i) that it is non-reflexive, i.e., Identity is not included as an explicit rule (although a restricted form of it with premises is derivable); (ii) that it includes rules where no variable-inclusion conditions are attached; and (iii) (...) that it is hybrid, insofar as it includes both left and right operational introduction as well as elimination rules. (shrink)

Este artigo se dispõe a examinar um fenômeno social construído ao longo de séculos não só na sociedade brasileira, mas no mundo inteiro que culmina na definição de uma estética oprimida, excluída e invisibilizada: a estética da exclusão. Essa expressão vai sendo edificada ao longo dos anos através de práticas escravistas, segregadoras, classistas e “aporofóbicas” que se desdobram também em outras fobias à grupos economicamente vulneráveis e naturalmente subalternizados. Este trabalho recorre a alguns recortes da história do Brasil, autores do (...) pensamento social brasileiro e questões atuais que evidenciam a discrepância, ainda, estimulada por diferenciações estéticas que interferem de forma arbitrária, naturalizando tais práticas e aumentando a distância entre os que serão excluídos pela sua estética. (shrink)

Livestock systems across the world are transformed by capitalist forces. Understanding these social, economic, and cultural transformations is important because it has major implications for rural populations across the world. Traditionally, the study of livestock systems has been organized along the conceptual classification of ranching in North America and Australia and pastoralism in Africa and Asia, but this intellectual division has limited our understanding because of a priori assumptions about the extent to which these systems have been shaped by capitalism. (...) The goal of our paper is to outline a conceptual framework to come to a better understanding of the different ways that livestock systems across the globe have become more and less capitalist. We use a comparative approach that considers a wide range of livestock systems in different parts of the world, ranging from pastoralism in open access and communally held grasslands to ranching in privately owned and fenced rangelands, and industrial agriculture, to examine the diversity, complexity, and dynamics of these systems at the intersection with capitalism. We describe how livestock keepers across the world adopt, adapt to, and challenge capitalist logics and offer new ways to raise livestock in the twenty-first century. One of the emergent themes of our review is the persistence of pastoral values and identities across livestock systems. (shrink)

The objective of the research was to explain the environmental impact in a district of Lima as a consequence of the cement production carried out by the factory in a traditional way. The study was conducted under the interpretative paradigm, with a qualitative approach, descriptive level, basic type and phenomenological design. The informants were a diverse group to obtain responses: eight people, including municipal employees and specialists, managers and residents. A semi-structured interview guide was used as an instrument and the (...) in-depth interview technique was applied. The criteria of scientific rigor were met transferability, credibility, dependability and auditability. The textual responses were processed with Atlas.ti, coding and interpretation were carried out using the inductive method. The results report that the factory produces cement in a traditional rustic way and emits highly harmful clinker, gases and cement dust that is spread in the air, water and soil of the district. It has been concluded that the toxic substances have a significant negative impact on the environment, polluting the air, soil and water. As a consequence of pollution, people's health has been affected, developing diseases such as skin and lung disorders. (shrink)

Background: Chronic Pain (CP) has serious medical and social consequences, and leads to economic burden that threatens the sustainability of healthcare services. Thus, optimized management of pain tools to support CP patients in adjusting to their condition and improving quality of life is timely. Although Acceptance and Commitment Therapy (ACT) is considered an evidence-based psychological approach for CP, evidence for the efficacy of online-delivered ACT for CP is still scarce. At the same time, studies suggest that self-compassion mediates the change (...) in disability and psychopathological symptoms in ACT interventions for CP, although self-compassion is not a specific target in ACT. Thus, an explicit focus on self-compassion might increase the efficacy of ACT interventions for CP, although this hypothesis has not been tested. This study aims to develop an eHealth ACT and compassion-based self-management intervention for CP, the iACTwithPain, and to compare its efficacy in improving health outcomes to a similar ACT-only intervention and a waiting list group. Methods: The eHealth platform that will host the interventions will be developed using a flat design identity and will be interactive. The iACTwithPain intervention will comprise 8 weekly self-management sessions, and will be developed taking into consideration the psychological flexibility model applied to CP, with the addition of explicit compassion-based components. To analyse whether the iACTwithPain intervention will present superiority in improving CP’s impact and related health markers over the two other conditions, this study will follow a RCT design with three arms. CP patients will be recruited through direct contact with patient associations and healthcare services and a national press release in Portugal. Outcome measurement will be conducted at baseline, post-intervention and at 3- and 6-months follow-ups. The interventions’ acceptability will also be assessed. Discussion: The iACTwithPain intervention is expected to improve CP patients’ psychosocial functioning, quality of life, and empowerment, by promoting adaptive disease management and regulation of pain-related internal experiences. Results will contribute to a better understanding on the pertinence of adding compassion elements to ACT for CP and to reach an optimized intervention for CP. (shrink)

BackgroundNeuroimaging studies have shown a complex pattern of brain activation during perception of a pleasant odor and during its olfactory imagery. To date, little is known regarding changes in motor cortex excitability during these tasks. Bergamot essential oil is extensively used in perfumes and cosmetics for its pleasantness. Therefore, to further our understanding of the human sense of smell, this study aimed to investigate the effect of perception and imagery of a pleasant odor on motor cortex using Transcranial magnetic stimulation.Materials (...) and MethodsWe examined the primary motor cortex excitability during perception of a pleasant odor or perception of odorless saline. Furthermore, we tested the effect of olfactory imagery of BEO on corticospinal excitability. The increase in motor evoked potential amplitude was correlated with personality dimensions scores, pleasantness, vividness, and general imagery ability.ResultsThe results indicate that the corticospinal excitability changed after both perception and imagery of a pleasant odor. The correlation analysis shows an association with neuroticism personality trait and with general olfactory imagery ability.ConclusionBoth perception of a pleasant odor and its olfactory imagery modulate motor cortex excitability. The enhanced brain activation is affected by specific individual characteristics. Overall, our findings provide physiological evidence for a complex interaction between the olfactory and motor systems. (shrink)

This volume sheds new light on the multifarious personality of Bruno de Finetti and his outstanding contributions not only to probability and statistics, but also to economics and philosophy. Rather than focusing on de Finetti's technical work on probability, the essays collected here address the philosophy underpinning all of de Finetti's writings, a view Richard Jeffrey labelled "radical probabilism". Special attention is devoted to de Finetti's ideas on economics, which are inspired by the same philosophical approach, while an effort (...) is made to highlight some lesser known aspects of de Finetti's production. The volume ends with an Appendix on de Finetti's book L'invenzione della verit (The invention of truth), written in 1934 and published in 2006, which contains an extensive presentation of de Finetti's philosophical viewpoint, revolving around the idea that our knowledge is the product of human thought, which in such enterprise is guided by considerations of utility, rather than metaphysical principles. (shrink)

BackgroundThis pilot study aims to test the usability of the iACTwithPain platform, an online ACT-based intervention for people with chronic pain, to obtain information on which intervention and usability aspects need improvement and on expected retention rates.MethodsSeventy-three Portuguese women with chronic pain were invited to complete the first three sessions of the iACTwithPain intervention assess their quality, usefulness and the platform’s usability. Twenty-one accepted the invitation. Additionally, eight healthcare professionals working with chronic medical conditions assessed the platform and the intervention (...) from a practitioner’s point of view.ResultsThis study presented a considerable attrition rate (71.43%) among chronic pain participants, with six completers. There were no significant differences in demographic or clinical variables between dropouts and completers except for completed education (participants who dropped out presented less education than completers). Reasons for dropout were related to difficult personal events occurring during the time of the intervention, lack of time, or having forgotten. There seemed to be an overall satisfaction with both the intervention, its contents and form of presentation of information, and the platform, concerning its design, appearance, and usability. Real image videos were preferred over animations or audio by chronic pain participants. Healthcare professionals emphasized the appealing and dynamic aspects of the animation format.ConclusionThis study informs the ongoing improvement of the iACTwithPain platform and provides valuable information on aspects researchers should consider while developing online psychological interventions for chronic pain. Further implications are discussed. (shrink)

The New Economic Windows Series, derived from Massimo Salzano's ideas and work, incorporates material from textbooks, monographs and conference proceedings that deals with both the theoretical and applied aspects of various sub-disciplines ...

Resumo: Este estudo objetiva retomar o diálogo efetuado entre a tradição da ontologia hermenêutica heideggeriana e a psicanálise freudiana, a fim de discutir se ele ainda tem lugar na atualidade e, em caso positivo, problematizar como ele tem sido construído. Apesar de existirem muitos argumentos que questionam a possibilidade de articulação entre esses dois campos, eles não encerram consensualmente essa discussão e exigem ser atualizados. No cenário mais recente, algumas pesquisas têm acenado para o estabelecimento de pontos de conexões entre (...) elas, sem, contudo, desconsiderarem a especificidade dos campos teóricos em questão. Essa forma de interlocução parece o grande desafio aos pesquisadores na atualidade.: This study aims to retake the dialogue made between the tradition of the heideggerian hermeneutic ontology and freudian psychoanalysis, in order to discuss whether it still has a place in the actuality and, if so, to problematize how it has been constructed. Despite having a lot of arguments which question the possibility of articulation between both fields, they don't enclose consensually this debate and require an updating. In the last scenario, some researches go towards the establishment of connection points among them, without, however, disregarding the specificity of the theoretical fields in question. This way of interlocution seems the great challenge of the researchers nowadays. (shrink)

Dans un contexte de compréhension de l’être humain en tant que créé à l’image et à la ressemblance divine, Nicolas de Cues a considéré que la vision et l’union avec l’Absolu conduit, d’une part, au bonheur, et implique aussi, d’autre part, l’expression de la plus grande liberté que puisse atteindre l’humain, c’est-à-dire la pleine possession de soi. Cette conviction se présente dans son œuvre, le De visione Dei, dans une ambiance mesurée par l’attitude de la personne en prière, qui s’adresse (...) à Dieu dans la recherche de soi-même, et dans l’aspiration à accéder à ce qui est sciemment inaccessible. À la fin de la Renaissance, Giordano Bruno est l’auteur qui marquera indiscutablement le tournant anthropologique dans le sens d’une subjectivité ne prétendant plus à une union avec l’Absolu, mais qui se retourne vers elle-même. Cela se produit dans un système dans lequel l’être humain et le monde s’auto-impliquent dans une totalité dynamique qui ne laisse pas de place à un Absolu transcendant. (shrink)

Les relations entre les travaux de Latour et la sémiotique de Greimas ont été explicites depuis les années 1970. Le présent article est consacré à la manière dont Latour reprend et fait évoluer la théorie sémiotique de l’énonciation, depuis « A Relativistic Account of Einstein’s Relativity » et « Petite philosophie de l’énonciation » jusqu’à l’Enquête sur les modes d’existence, où il utilise la théorie de l’énonciation pour fonder sa théorie des modes d’existence. Sera ainsi retracée l’évolution de la théorie (...) de l’énonciation, tant chez Latour qu’en sémiotique. Nous montrerons que dans les deux cas, on peut décrire cette évolution comme un mouvement de l’énonciation énoncée vers l’énonciation pratique.Since the late 1970s, Latour’s work has had close ties with Greimas’ semiotics. This article is devoted to Latour's further consideration and development of the semiotic theory of enunciation, beginning with « A Relativistic Account of Einstein’s Relativity » and « Petite philosophie de l’énonciation » all the way up to the Inquiry Into Modes of Existence, where he uses the theory of enunciation to establish his theory of modes of existence. The evolution of the theory of enunciation is charted through both Latour’s work and semiotic theory. We argue that in both cases this evolution can be described as a movement from uttered enunciation to practical enunciation. (shrink)

Este trabalho constitui um recorte de um projeto de Iniciação Científica do Instituto Federal de Educação, Ciência e Tecnologia do Sudeste de Minas Gerais, Campus Santos Dumont (IF Sudeste MG-Santos Dumont), realizado por alunos do curso de graduação em Licenciatura em Matemática. Por meio do levantamento bibliográfico, buscou-se responder à pergunta: quais os caminhos percorridos pelas pesquisas em educação matemática crítica no Brasil nos últimos 22 anos? Para tal, consideramos exclusivamente artigos, publicados em periódicos da área de Educação Matemática de (...) circulação nacional e internacional, complementando a busca com o acesso ao Portal de Periódicos CAPES. Com isso, realizamos a revisão sistemática da literatura, classificando os trabalhos em categorias temáticas que, além de organizá-los, serve de base para a síntese crítica dos trabalhos. Além disso, apontam como resultados não só as tendências em certos temas de pesquisa, mas também lacunas. (shrink)

In this beautifully illustrated book Maria Antonella Pelizzari traces the history of photography in Italy from its beginnings to the present as she guides us through the history of Italy and its ancient sites and Renaissance landmarks. Pelizzari specifically considers the role of photography in the formation of Italian national identity during times of political struggle, such as the lead up to Unification in 1860, and later in the nationalist wars of Mussolini’s regime. While many Italians and foreigners— such (...) as Fratelli Alinari or Carlo Ponti, John Ruskin or Kit Talbot—focused their lenses on architectural masterpieces, others documented the changing times and political heroes, creating icons of figures such as Garibaldi and the brigands. Pelizzari’s exploration of Italian visual traditions also includes the photographic collages of Bruno Munari, the neorealist work of photographers such as Franco Pinna, the bold stylized compositions of Mario Giacomelli, and the controversial images created by Oliviero Toscani for Benetton advertising in the 1980s. Featuring unpublished works and a rare selection of over one hundred images, this book will appeal to art collectors and students of art history and Italian culture. (shrink)

Resumen: Este texto consiste básicamente en una presentación general de la corriente filosófica del nuevo realismo surgida en 2007 y en la que participan autores europeos y norteamericanos. Un punto en común de las diversas posiciones dentro de esta corriente es el deslinde crítico frente a la filosofía posmoderna y a la filosofía moderna en general. Explico esta crítica y sus implicaciones para la posibilidad de un restablecimiento en la filosofía contemporánea del pensamiento metafísico.: This text is basically an overview (...) of philosophical new realism which emerged in 2007 and involves European and American authors. A common point to the various positions within this current is a critical detachment from postmodern philosophy and modern philosophy in general. i explain this criticism and its implications for the possibility of a restoration in contemporary philosophy of metaphysical thought. (shrink)

Known as an upholder of subjectivism, Bruno de finetti (1906-1985) put forward a totally original philosophy of probability. This can be qualified as a combination of empiricism and pragmatism within an entirely coherent antirealistic perspective. The paper aims at clarifying the central features of such a philosophical position, Which is not only incompatible with any perspective based on an objective notion, But cannot be assimilated to other subjective views of probability either.

The first part of the article deals with the theories of probability and induction put forward by Hans Reichenbach and Rudolf Carnap. It will be argued that, despite fundamental differences, Carnap's and Reichenbach's views on probability are closely linked with the problem of meaning generated by logical empiricism, and are characterized by the logico-semantical approach typical of this philosophical current. Moreover, their notions of probability are both meant to combine a logical and an empirical element. Of these, Carnap over the (...) years put more and more emphasis on the logical aspect, while for Reichenbach the empirical aspect has always been predominant. Seen in this light, Carnap's and Reichenbach's theories of probability can be taken to represent the Viennese and Berlinese mainstreams of the common logical empiricist approach. The second part of the article contrasts the position of these authors with that of the Bruno de Finetti, who is the main representative of the subjective interpretation of probability. Though the latter is sometimes associated with the position taken by Carnap in his late writings, it will be argued that the two are in many ways irreconcilable. (shrink)

Pragmatism, taken not just as a philosophical movement but as a way of addressing problems, strongly influenced the debate on the foundations of probability during the first half of the twentieth century. Upholders of different interpretations of probability such as Hans Reichenbach, Ernest Nagel, Rudolf Carnap, Frank Ramsey, and Bruno de Finetti, acknowledged their debt towards pragmatist philosophers, including Charles Sanders Peirce, William James, Clarence Irving Lewis, William Dewey and Giovanni Vailati. In addition, scientist-philosophers like Ernst Mach, Ludwig Boltzmann, (...) Henri Poincaré, Pierre Duhem, and Karl Pearson, who heralded a conception of science and knowledge at large that was close to pragmatism, were very influential in that debate. Among the main interpretations of probability – frequentism, propensionism, logicism and subjectivism -, the latter is no doubt the closest to the pragmatist outlook. This paper concentrates on three representatives of the subjective theory, namely Frank Ramsey, Bruno de Finetti and Émile Borel. (shrink)