This article investigates the impact of the adoption of International Financial Reporting Standards (IFRS) on the comparability, quality, and efficiency of financial reporting, both in public administration and in emerging markets. Through a quantitative approach, data from various public institutions and emerging market companies that have adopted IFRS in recent years were analyzed. The results indicate a significant improvement in the comparability and quality of financial reports, although accounting efficiency varies depending on the degree of implementation and administrative modernization in (...) the countries. It is concluded that the adoption of IFRS has an overall positive effect, but its total impact depends on the institutional capacity of countries. (shrink)

Christian PlantinCentre National de Recherche Scientifi que:CNRS. Universidad de Lyon.

Esta investigación pretende determinar, a través del estudio de un corpus de novelas constituido por: Daewoo de Francois Bon, Terminal Frigo de Jean Rolin, Les Vivants et les morts de Gérard Mordillat, Les Heures souterraines de Delphine de Vigan y Nous étions des êtres vivants de Nathalie Kuperman ; la manera en la que la literatura contemporánea representa el trabajo como objeto de ficción. Con el propósito de aportar respuestas sobre la interrelación entre la experiencia del presente y las transformaciones (...) que esta origina en la poética actual de la novela, se busca identificar los rasgos más relevantes de una escritura de lo real que se ha consolidado, en el panorama literario francés actual, como una tendencia estética con carácter propio. (shrink)

La ingeniería constitucional de Sartori plantea la necesidad analizar la edificación de instituciones jurídico-políticas a través de una técnica de incentivos y castigos. El presente trabajo indaga la existencia o no de incentivos para dirigir la facultad del control disciplinario por parte de la Procuraduría General de la Nación contra el presidente y sus ministros como consecuencia de un poder legislativo pasivo en esa actividad debido a un régimen presidencialista que mezcla las agendas del Congreso y el Presidente. El resultado (...) de este estudio muestra un craso error en el despliegue de la ingeniería constitucional que hizo insipiente el control del Ministerio Público sobre el Gobierno. (shrink)

The formation of the human being is a fundamental subject in Saint Augustine’s thinking. In his first works references to liberal arts are highlighted, and the dialogue form appears as a privileged vehicle of the educative process. In De Ordine, Saint Augustine represents a clear example of the interest and the appropriation of dialogue as a philosophical exercise, which has the double purpose of taking his listeners to the truth and to introduce the reader to the same dynamic.

Introducción: La relación entre la comida y cultura es bastante amplia, por ello, se expone la agenda de investigación en torno al tema, a través de la revisión de artículos indexados publicados entre el 2016 y el 2022. Objetivo: sintetizar la producción académica de los últimos años teniendo en cuenta los temas claves, los países de producción y las corrientes teórico-metodológicas utilizadas en los diseños de investigación. Metodología: Revisión documental integrativa. Conclusiones: La literatura encontrada se presenta a través de seis (...) ejes temáticos grandes: alimentos y medicina, identidad y nación, transmisión de saberes, relaciones G-locales y dimensiones sociales. (shrink)

O objetivo geral deste artigo se concentra em abordar, a partir de uma abordagem holística, as implicações éticas relacionadas ao uso da Inteligência Artificial, doravante IA, na geração de conteúdos acadêmicos. Três elementos-chave são abordados neste artigo: um estado da arte sobre as IA de maior demanda no âmbito acadêmico atual; as implicações éticas vinculadas ao plágio, à originalidade e à fraude; e, por fim, a caracterização das ferramentas de monitoramento de conteúdos acadêmicos gerados por IA. A pesquisa se enquadra (...) dentro de uma abordagem qualitativa, cuja fonte de coleta de informações é documental e, quanto ao nível ou grau de conhecimento gerado, trata-se de uma pesquisa descritiva. A principal conclusão a que esta pesquisa chega consiste em alertar para os benefícios das ferramentas de inteligência artificial na otimização de tarefas acadêmicas e de pesquisa, mas também advertir sobre as implicações éticas desfavoráveis que o uso dessas ferramentas pode acarretar quando não utilizadas de forma responsável, especialmente no campo da pesquisa acadêmica. Existem muitas ferramentas de inteligência artificial que podem auxiliar o pesquisador na realização de tarefas como coleta, sistematização e análise de dados e informações, revisão da escrita, citações e referências, entre outras; porém, também há o risco de perda de originalidade na pesquisa. (shrink)

Peter Zachar. A Metaphysics of Psychopathology. Cambridge, MA: MIT. Press, 2014. 274 pp.

En la ciudad de Medellín se hace uso de herramientas y dispositivos, en el marco de la llamada Gestión Social, para ejecutar importantes obras para el llamado desarrollo urbano, que bien pueden configurar una “Gestión social del despojo”, en el marco de una “Planeación institucional de la miseria y el desarraigo”, generando víctimas ya no del conflicto armado sino del desarrollo. Es necesario problematizar esta suerte de modelo de desarrollo urbano, su gestión e implementación.

The increased prevalence of advanced‐stage chronic diseases has augmented the need for palliative care teams. In Colombia, although the legislation promotes palliative care development, people still die without receiving management from a palliative care team. In addition, judiciary regulations regarding euthanasia have generated public confusion and ethical conflicts among members of the palliative care teams. Therefore, this study aimed to perform a bioethical reflection on the relationship between palliative care and euthanasia supported by data on euthanasia requests in a palliative (...) care program. This reflection is based on retrospective and descriptive observational data, collected in two highly complex hospitals in Bogotá, Colombia. A total of 50 euthanasia requests were identified, of which 62% met the defined criteria, 16% did not, and 22% were not considered by the interdisciplinary committee for the right to die with dignity due to early death. All patients were treated and followed up by a palliative care team until their death. This study considered that palliative care could be a complement management for patients requesting euthanasia based on their experience by supporting the decision‐making, alleviating suffering, and providing emotional support in the last days of life. (shrink)

Este artículo analiza “Contéstame, Baila mi danza”, la antología de seis poetas norteamericanas que tradujera y publicara Diana Bellesi en 1984. El objetivo es comprender las implicancias políticas, artísiticas e ideológicas de la misma. La antología editada por Bellesi incluye poemas de las autoras estadounidenses Muriel Rukeyser, Denise Levertov, June Jordan, Diane Di Prima, Adrienne Rich, Irena Klepfisz, y un ensayo de Barbara Deming. El volumen mostró al público hispanohablante algunas de las escritoras más relevantes del siglo XX, que (...) en algunos casos no habían sido traducidas antes al español. Bellesi considera que las seis autoras que seleccionó comparten el espíritu rebelde, un lenguaje potente, una historia común, pero sobre todo, sus voces de mujeres. Esta ponencia se propone leer la antología como un diálogo político, artístico y de género entre la poeta-traductora argentina y sus seis pares norteamericanas. A través de la lectura de la Intro-ducción, las notas de presentación de las escritoras, y las traducciones propiamente dichas, la labor de investigación busca demostrar la importancia de la traducción literaria como un programa artístico e ideológico que resulta en un fructífero diálogo entre las lenguas y las culturas. (shrink)

Alfred Mele presents an influential argument for incompatibilism which compares an agent, Ernie, whose life has been carefully planned by the goddess Diana, to normal deterministic agents. The argument suggests both that Ernie is not free, and that there is no relevant difference between him and normal deterministic agents in respect of free will. In this paper, I suggest that what drives our judgement that Ernie is not free in the Diana case is that his actions are merely (...) an extension of Diana's—he is akin to a tool, which she uses solely for her own purposes, and his behaviour occurs only because of the interest Diana takes in its occurring. This contrasts with normal deterministic universes, in which normal agents are not such tools. (shrink)

The title of this volume—published in the series “Lisbon Philosophical Studies” devoted to “uses of language in interdisciplinary fields”—is potentially misleading, because its subject is, rather than linguistic morphology, the Morphologie associated with the German poet, playwright, and thinker, Johann Wolfgang Goethe. For Goethe, morphology is a science dedicated to the observation and description of everything that “is handled by chance and occasionally in other [sciences]”, and hence, it is intended to serve as a complement to any number of disciplines: (...) philosophy, art history, mathematics, cognitive science, linguistics, history, demography, computer science, and architecture . All these disciplines are, in one way or another, represented in this collection of papers, which arises from a project carried out at the IFL at the New University of Lisbon, the EHESS (School for Advanc .. (shrink)

Professional communities are experiencing scandals involving unethical and illegal practices daily. Yet it should not take a national major structure failure to highlight the importance of ethical awareness and behavior, or the need for the development and practice of ethical behavior in engineering students. Development of ethical behavior skills in future engineers is a key competency for engineering schools as ethical behavior is a part of the professional identity and practice of engineers. While engineering educators have somewhat established instructional methods (...) to teach engineering ethics, they still rely heavily on teaching ethical awareness, and pay little attention to how well ethical awareness predicts ethical behavior. However the ability to exercise ethical judgement does not mean that students are ethically educated or likely to behave in an ethical manner. This paper argues measuring ethical judgment is insufficient for evaluating the teaching of engineering ethics, because ethical awareness has not been demonstrated to translate into ethical behavior. The focus of this paper is to propose a model that correlates with both, ethical awareness and ethical behavior. This model integrates the theory of planned behavior, person and thing orientation, and spheres of control. Applying this model will allow educators to build confidence and trust in their students’ ability to build a professional identity and be prepared for the engineering profession and practice. (shrink)

How is women’s conception of self affected by the caregiving responsibilities traditionally assigned to them and by the personal vulnerabilities imposed on them? If institutions of male dominance profoundly influence women’s lives and minds, how can women form judgments about their own best interests and overcome oppression? Can feminist politics survive in face of the diversity of women’s experience, which is shaped by race, class, ethnicity, and sexual orientation, as well as by gender? Exploring such questions, leading feminist thinkers have (...) reinvigorated work on the concept of self and personal identity, as demonstrated by the discussions in this insightful volume.The concerns that animate feminist scholarship have prompted feminist philosophers to sideline the theme of individualism and to focus on the theme of intersubjectivity. In conceptualizing the self, the contributors to this volume highlight emotional bonds among people, the stories people tell one another, and the systems of categories and behavioral norms that unite and divide groups of people. Topics addressed include sexual violence and the self, the social self and autonomy, the narrative self and integrity, self-ownership and the body, forgetting yourself and your race, group membership and personal identity, grief and gender, sympathy and women’s diversity, emotion and emancipatory epistemology, and dependency and justice. This volume will be important reading for students of feminist theory, ethics, and social and political philosophy. (shrink)

Judith Butler’s 2021 essay “Bodies That Still Matter” offers a compressed rehearsal of themes and moves that are developed in more detail in their 2020 book, The Force of Nonviolence: An Ethico-Political Bind. In both projects, Butler spotlights the term feminicidio as an instructive indicator of brutality and violence against feminized individuals, including trans women. Feminicidio exemplifies the violence of “unequal grievability” that Butler’s recent work seeks to overcome; therefore, in particular relation to their recent work on nonviolence, Butler insists (...) that the horror of feminicidio should be closely linked to analysis that mobilizes against the full social force of the crimes. Following the work of Montserrat Sagot, Butler calls for analysis that links the brutality of the killings with a structure of social domination and terror. Additionally, Butler introduces questions for further exploration about representation, social organization, and the relation of sexual terror to domination, extermination, or a general theory of sexuality and violence. In this article, I make a start on the set of questions that come along with the term feminicidio in the work of some of its key theorists such as Diana Russell, Marcela Lagarde, Monserrat Sagot, and Alicia Schmidt Camacho. Here, in support of Butler’s claim that feminicidio should be analyzed in ways that mobilize comprehensive resistance, this article (1) defends Lagarde’s definition of feminicidio as an institutionalized crime, especially against Russell’s objection; (2) develops Sagot’s analysis of femicide in relation to Achille Mbembe’s concept of necropolitics, (3) considers Schmidt Camacho’s critique of the term in the context of maquiladora labor in Mexico, and (4) excavates the salience of Foucault’s concept of biopower as an important model for Butler’s analysis. Finally, this article (5) argues that Butler’s work challenges nonviolence researchers to expand their interest and understanding of grieving as a form of resistance. (shrink)

Este artículo muestra que la preocupación filosófica sobre la violencia está presente en más de un momento en la obra de Jorge Millas y que su ensayo "Las máscaras filosóficas de la violencia" expresa una reflexión sobre este fenómeno que destaca por su hondura y penetración crítica. El análisis del declive ideológico que verifican algunas filosofías proporcionando argumentaciones teóricas que enmascaran o justifican la violencia con propósitos instrumentales, junto al privilegio de la perspectiva de las víctimas al momento de comprender (...) y valorar el hecho violento, son los ejes privilegiados en la presentación y ponderación de la postura de Millas. This article shows that the philosophical concern about violence is present more than once in Jorge Millas' work and that his essay Las máscaras filosóficas de la violencia expresses a reflection on this phenomenon that stands out for its depth and critical insight. The analysis of the ideological decline, verified by some philosophies that provide theoretical arguments which mask or justify violence with instrumental purposes, along with the privilege of the victims' perspective at the time of comprehending and assessing the violent act, are the privileged axes in the presentation and consideration of Millas' stance. (shrink)

El artículo tiene entre sus propósitos valorar los modelos y teorías que han tenido una influencia determinante en el proceso de superación en liderazgo docente, y cómo ello influye en la labor que desarrollan los docentes universitarios para el logro de un rol transformador en su actividad. A través de la historia en este campo son muchos los modelos que han surgido, que han sido utilizados y puestos de moda en algunos momentos por diversas razones. Ante la variedad de los (...) mismos vienen preguntas ineludibles acerca de cuál es el modelo más adecuado o más utilizado cuando de liderazgo docente se trata. The main purpose of this article is to briefly assess the models and theories that have had a determining influence on the bettering process in teaching leadership, and the way it influences the job developed by university teaching personnel, specifically designed to achieve a transformer role of their activity. Through history, there have been many models that have come up, have been used, and have come back into fashion in different moments and for several reasons in this field. In view of their variety, unavoidable questions have come up, about the most suitable or used model when dealing with teaching leadership. (shrink)

A collection of some of my previously published papers with an introduction and a new chapter.

Sperber suggests that competent hearers can deploy sophisticated interpretative strategies in order to cope with deliberate deception or to avoid misunderstandings due to speaker’s incompetence. This paper investigates the cognitive underpinnings of sophisticated interpretative strategies and suggests that they emerge from the interaction between a relevance-guided comprehension procedure and epistemic vigilance mechanisms. My proposal sheds a new light on the relationship between comprehension and epistemic assessment. While epistemic vigilance mechanisms are typically assumed to assess the believability of the output of (...) the comprehension system, I argue that epistemic assessment plays an additional role in determining this very output. (shrink)

Burnout is a phenomenon characterized by fatigue and frustration, usually related to work stress and dedication to a cause, a way of life that does not match the person’s expectations. Although it seems to be associated with risk factors stemming from a professional environment, this problem may affect any person. Palliative care is provided in a challenging environment, where professionals often have to make demanding ethical decisions and deal with death and dying. This article reports on the findings of a (...) systematic review aimed at identifying described burnout levels in palliative care nurses and physicians, and the related risks and protective factors. The main findings indicate that burnout levels in palliative care, or in health care settings related to this field, do not seem to be higher than in other contexts. (shrink)

In response to the spread of COVID-19 in March 2020, Roman Catholic Dioceses throughout the United States suspended the public celebration of the Mass. Bishops made these decisions as the government was asking nonessential activities to cease and people to avoid public crowds. This paper shows that the Mass is an essential activity and evaluates the adaptations used when the public celebration of the Mass resumed to show that Catholics could have prudentially discerned to attend Mass in March 2020. Since (...) the Mass is essential and these adaptations made it possible to publicly celebrate the Mass safely, this paper sets forth a moral argument that the public celebration of the Mass should not be suspended in future COVID-19-like pandemics. (shrink)

Feminist Social Thought brings together key articles by prominent feminist thinkers, offering students sophisticated treatment of the theoretical topics central to feminist social thought. This reader highlights salient concerns in contemporary feminist scholarship and the advances feminist philosophers have made. The editor's introduction outlines alternative routes through the text, allowing instructors to easily adapt this reader to their particular courses and the interests of their students. Each article is prefaced with a short introduction by the editor placing it in context, (...) highlighting the principle issues and the conclusions reached. Students will find these headnotes helpful when tackling the challenging theoretical issues addressed. Representing a spectrum of feminist thinking, Feminist Social Thought is organized around seven topics constructions of gender; theorizing diversity; figurations of women; subjectivity, agency and feminist critique; social identity, solidarity and political engagement; care and its critics; and women, equality and justice. Students will be exposed to a wide variety of feminist philosophy and encouraged to think critically about challenging questions around pivotal subjects including * How are gender norms instilled, enforced, and perpetuated? * What are the relationships between gender and other socially demarcated positions such as race, class and sexual orientation? * What resources do women have at their disposal for recognizing their subordination and resisting it? * What goals should feminist politics pursue? * How can social and legal equality be reconciled with difference? (shrink)

Of the many families of words that are thought to be vague, so-called observational predicates may be both the most fascinating and the most confounding. Roughly, observational predicates are terms that apply to objects on the basis of how those objects appear to us perceptually speaking. ‘Red’, ‘loud’, ‘sweet’, ‘acrid’, and ‘smooth’ are good examples. Delia Graff explains that a “predicate is observational just in case its applicability to an object (given a fixed context of evaluation) depends only on the (...) way that object appears” (2001, 3). By the same token observational predicates are, as Crispin Wright observes, terms “whose senses are taught entirely by ostension” (1976). Like other vague predicates, observational words appear to generate sorites paradoxes. Consider for example a series of 20 colored patches progressing from a clearly red one to a clearly orange one, so ordered that each patch is just noticeably different in hue from the one before. The following argument then seems forced upon us: (1) Patch #1 is red. (2) Any patch that differs only slightly in hue from a red patch is itself red. (3) Therefore patch #20 is red. Premise (2) expresses what Wright has called the tolerance of ‘red’: the application of the predicate tolerates small changes in a decisive parameter (here, hue). Of course, most vague predicates, hence most versions of the sorites, are not observational. For instance, given a series of. (shrink)

Recent liberal moral and political philosophy has placed great emphasis on the good of self-respect. But it is not always evident what is involved in self-respect, nor is it evident how societies can promote it. Assuming that self-respect is highly desirable, I begin by considering how people can live in a self-respecting fashion, and I argue that autonomous envisaging and fulfillment of one's own life plans is necessary for self-respect. I next turn to the question of how societal implementation of (...) rights may affect self-respect, and I urge that discretionary rights, which allow people to decline the benefits they confer, support self-respect more effectively than mandatory rights, which forbid people to refuse the benefits they confer. I conclude by examining the import of these contentions for feminist theory. I believe that my arguments are of particular concern to women because women have traditionally been victimized by a mandatory right to play a distinctively "feminine" role which has undermined their self-respect. (shrink)

Evolutionary explanations for sexual behavior and orgasm most often posit facilitating reproduction as the primary function. Other reproductive benefits of sexual pleasure and orgasm such as improved bonding of parents have also been discussed but not thoroughly. Although sex is known to be highly reinforcing, behaviorist principles are rarely invoked alongside evolutionary psychology in order to account for human sexual and social behavior. In this paper, I will argue that intense sexual pleasure, especially orgasm, can be understood as a primary (...) reinforcer shaped by evolution to reinforce behavior that facilitates reproductive success. Next, I will describe an evolutionary account of social shaping. In particular, I will focus on how humans evolved to use orgasm and sexual arousal to shape the social behavior and emotional states of others through both classical and operant conditioning and through both reproductive and non-reprod... (shrink)

David Papineau’s Thinking About Consciousness tells a skillful, inventive, and plausible story about why, given that the phenomenal character of conscious experience is an unproblematically physical property, we continue to suffer from “intuitions of dualism”. According to Papineau, we are misled by the peculiar structure of the phenomenal concepts we use to introspect upon that phenomenal character. Roughly: unlike physical concepts, phenomenal concepts exemplify the kind of experience they are concepts of; and this creates the mistaken impression that the physical (...) concepts leave something out. I find much of Papineau’s account congenial, though I have some questions about his characterization of phenomenal concepts. I will take up two of these questions here. On Papineau’s view, phenomenal concepts are mental terms that are formed by concatenating an experience operator, namely ‘the experience: —’, together with “an actual state of… perceptual classification” (115). The latter state, itself an experience, fills the blank in the experience operator; and the concept thus formed refers to the type of experience whose instances are relevantly similar to that perceptual filling.1 Papineau writes. (shrink)

In this paper I shall carefully examine some recent arguments for dualism. These arguments presuppose a strong version of physicalism that I consider inappropriate. I shall try to show that, if we reformulate the thesis of physicalism according to Kim's view of physicalism (in terms of the supervenience relation), there is a third option, a version of type physicalism, where physicalism and quaiia could be conciliated. In order to sketch this option, I shall consider the main argument against type physicalism: (...) the explanatory gap argument, and two arguments that Kim mentions against physicalism: the inverted spectrum / zombies argument and the intrinsicality argument. I shall try to show that these three arguments depend upon a misconception of the nature of our ordinary mental concepts. (shrink)

A partir de uma investigação no campo da história cultural, o artigo analisa as representações construídas na imprensa local em torno da visita da Miss Brasil, Jussara Marquez, a uma cidade do interior mineiro, em 1950. Os métodos empregados foram a análise documental em fontes primárias e a narrativa histórica. Constatamos que a devoção dedicada pelos jornais à figura de Jussara estava ligada à necessidade de as elites locais obterem distinção social a partir da apropriação de sua imagem. Contudo, o (...) papel que esperavam dela era de uma cinderela, e não de uma cidadã. Quando a Miss Brasil se desviou da função social que lhe havia sido designada, essas mesmas elites trataram de hostilizá-la e reconduzi-la ao papel que lhe cabia naquela ordem social. (shrink)

As tensões geradas pela confluência das culturas grega e semita encontram no século XIII um solo fecundo. O necessitarismo grego que faz do mundo uma emanação divina confronta com a amorosa vontade criadora do Deus semita. Essa questão é raiz fundante do pensamento e do agir modernos e tem em Raimundo Lúlio uma importante reflexão que culmina com a emergência de um ethos amoroso. Esse resgate ajuda a fundamentar o lugar do homem e sua responsabilidade na atual sociedade tecnológica.

As we know, the sacred books of the three religions are not characterized by a gender-friendly approach. In the very beginning of the Old Testament we find the tale of the Fall of Man, where the serpent tempts Eve, who in turn tempts Adam to commit the original sin: to eat the fruit of the Tree of Knowledge. Eve’s guilt is taken for granted, and rarely discussed. The question of Eve’s guilt was first taken up in Augustine’s De Genesi ad (...) Litteram, and was then later further systematized in Peter Lombard’s Sentences. Isotta Nogarola was a pioneer in taking this discussion beyond university walls, to the intellectual Veronese circles. When Isotta Nogarola pleads for Eve’s case in her Dialogue on the Equal or Unequal Sin of Adam and Eve, she may not be the first to defend Eve, but she has the merit of being a woman who is pleading for a woman’s case. We examine the background of this discussion in Isotta, focusing especially on the scholastic antecedents to this debate. Although most of the quotations cited by Isotta are attributed to early Christian and pagan authors—sources that are typical of humanistic literature—we will demonstrate that many of them are in fact taken from scholastic sources discussing original sin, which are the true immediate sources of Isotta’s dialogue. (shrink)

O artigo discute a relação entre a noção de reterritorialização e a experiência fotográfica, buscando compreender uma dada experiência social de fotografar a cidade de Belém à luz de seus contextos de sentido: as dinâmicas históricas do que chamamos de “movimento fotográfico de Belém” e as vivências temporais dos sujeitos observados. Para ilustrar a problemática faz-se um recorte numa pesquisa etnográfica com nove meses de duração e acompanha-se uma “saída fotográfica”, uma passeio urbano de fotógrafos, transcorrido na noite da Trasladação, (...) que antecede a realização do Círio de Nazaré, em Belém. O artigo discute a fotografia enquanto processo de ressignificação e de sensibilizações do espaço urbano. (shrink)

In the article “A Proposal to Address NFL Club Doctors’ Conflicts of Interest and to Promote Player Trust,” Glenn Cohen et al. write, “The [NFL's] current structure forces club doctors to have obligations to two parties—the club and the player—and to make difficult judgments about when one party's interests must yield to another's.” I can understand why some might be suspicious about bias in the current NFL medical system, in which the club doctors have a professional duty to put their (...) player-patients’ best interests first yet are employed by clubs, which have a primary goal of winning football games. It is my opinion, however, that neither the club nor the player needs to be sacrificed. I base this opinion partly on my experience as an NFL player in the early 1980s, partly on several years as team physician for the Boston Red Sox, and partly on my twenty-three-years of experience as a physician with the Connecticut Workers’ Compensation medical system, which supposes that physicians can be fair to both workers and employers. (shrink)