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)

The authors of Chapter 7, The Future of Work, have made a thorough review of recent labour market trends. In telling a global story, the authors provide a vision of the future of work that should guide policy initiatives for the creation of desirable jobs for all. This vision is one where economic growth is consistent with ecological sustainability; with full and fair employment and no discrimination; where workers control their time and tasks; and where there are inclusive labour market (...) institutions. The policies that the authors put forward to advance this vision include flexibility in the rules related to employment protection to avoid deeper segmentation of the labour market; the creation of social protection systems to cover all workers; the provision of broad access to education and skill formation at different stages of life; the guarantee of equal opportunities and non-discrimination; and respect for collective bargaining. (shrink)

RESUMEN Partiendo de algunas experiencias del presente, se retoma la interpretación nietzs cheana del resentimiento para explorar la complejidad y ambivalencia del fenómeno e iluminar cuestiones actuales. Así, se vinculan dos tendencias y sus implicaciones: cómo el resentimiento genera la fijación de una identidad amenazadora que lleva a la estigmatización de un otro, a la vez como una forma de rechazo de la contingencia histórica; y cómo el vínculo del resentimiento con la temporalidad, en particular con un tipo de memoria, (...) produce una incapacidad para asumirla creadoramente. Esta reflexión deja abiertas preguntas sobre cómo los cuerpos afectados por el resen timiento pueden revertirlo y dar lugar a formas más vitales de relación con el mundo. ABSTRACT On the basis of selected experiences from the present, the article revisits the Nietzschean interpretation of resentment in order to explore the complexity and ambivalence of the phenomenon and shed light on current issues. To that effect, it connects two tendencies and their implications: the manner in which resentment generates the fixation of a threatening identity that leads to the stigmatization of an other, which, at the same time, involves a rejection of historical contingency; and the manner in which the link between resentment and temporality, in particular with a type of memory, produces an incapacity to assume it creatively. This reflec tion leaves questions open regarding how bodies affected by resentment can twist it around and give rise to more vital forms of relating to the world. (shrink)

The contributors to this symposium have brought up many important points in their discussions of five chapters of the Report, and we are very grateful to them. Since the authors of the chapters would be better able to respond to many of the specific comments, we will confine ourselves here to a brief discussion of a few major issues highlighted by the contributors. We are in particular inspired by the following comments: Alina Rocha Menocal's point about the role of the (...) state and committed elites; James Deane's description of the deep transformation of the media scene by new forms of communication; Uma Rani's emphasis on the importance of structural transformation and social care policies; and Diana Alarcon's call for paying greater attention to different levels of development and to macroeconomic policy. (shrink)

In this paper I propose a series of arguments in order to show that it is preferable for analytic philosophy to be practiced in different languages. In the first section, I show that the analytic tradition includes people developing their philosophical work in different natural languages. In the second section, I will address the question of the role of language in thought, and more specifically in philosophical thought, concluding that it is preferable to allow for the use of different languages (...) as a vehicle for philosophical ideas. Finally, I make some suggestions regarding changes that could be made in academic practices to better allow a plurality of languages and voices within the analytic tradition. (shrink)

La Corporación Universitaria Minuto de Dios, en su misión de aportar a la transformación de las realidades sociales, plantea en su enfoque educativo la estrategia que procura articular la teoría con la práctica —praxeología—. Por ello, la investigación formativa es un planteamiento que viabiliza que tanto estudiantes y docentes vivan y sientan realmente el conocimiento y que, a su vez, articulen e incidan en las comunidades. A este respecto, presentaremos una experiencia que da cuenta del enfoque praxeológico. La intención de (...) Uniminuto es, entonces, que el conocimiento transforme y genere reflexiones y acciones de cara a las necesidades de los contextos. La universidad de hoy no puede ni debe sustraerse a una mirada sobre el territorio, sus problemáticas y potencialidades, por tanto, estudiantes y docentes deben constituirse en conectores de espacios académicos con la realidad social. (shrink)

Los autores presentan el nuevo enfoque que busca la integración de las ciencias de la naturaleza con las ciencias sociales y humanas. Destacan el surgimiento de las disciplinas híbridas y las nuevas propuestas epistemológicas y metodológicas, exponiendo en particular el surgimiento de la sociología ambiental y el tema de lo rural como referente empírico. Analizan el metabolismo entre la sociedad y la naturaleza, relevando la apropiación de la naturaleza como eje de lo rural mostrando su carácter multidimensional. Concluyen en la (...) necesidad de estudiar lo rural desde una perspectiva multidisciplinaria señalando que la crisis del mundo moderno que se experimenta dice relación con la transgresión de los límites biofísicos del planeta. (shrink)

El pasaje de la _Física _ (218b21-219a) ha llevado a postular un concepto de tiempo deter minado por las condiciones perceptivas de la psyche. Se muestra cómo las condiciones de percepción son un punto de partida en la investigación: lo que es primero y más cercano a los sentidos y más conocido para los seres humanos. El punto de llegada es la conexión necesaria entre la existencia del tiempo y la del cambio. La percep ción del cambio de los durmientes (...) de Cerdeña permite determinar los elementos que componen la experiencia del tiempo y proceder a determinar aquellos que compo nen la existencia de este. (shrink)

Reseña. Recepción, fundamentos y desarrollos de la Escuela de Frankfurt en Colombia (2023) de Óscar Mejía Quintana. Editorial Ibañez. Colección Filosofía y Sociología del Derecho, 464 p. Para una huella de la Teoría Crítica en Colombia es viable rastrear desarrollos de algunos autores, sin embargo, la propuesta sistemática de Óscar Mejía Quintana en su libro “Recepción, fundamentos y desarrollos de la Escuela de Frankfurt en Colombia”, permite registrar las cuatro generaciones de la Escuela de Frankfurt (1923-2023), con caracterizaciones históricas y (...) estructurales, la primera de ellas mapea la recepción en nuestro país y la segunda, valiéndose de una metáfora genómica, los núcleos celulares sistemáticos de lo que hoy es la teoría crítica en Colombia. (shrink)

This book provides a comprehensive and in-depth study of Physics I, the first book of Aristotle's foundational treatise on natural philosophy. While the text has inspired a rich scholarly literature, this is the first volume devoted solely to it to have been published for many years, and it includes a new translation of the Greek text. Book I introduces Aristotle's approach to topics such as matter and form, and discusses the fundamental problems of the study of natural science, examining the (...) theories of previous thinkers including Parmenides. Leading experts provide fresh interpretations of key passages and raise new problems. The volume will appeal to scholars and students of ancient philosophy as well as to specialists working in the fields of philosophy and the history of science. (shrink)

Although technology is often viewed as value-free, an anthropological perspective suggests that technological tools embody values and assumptions of their builders. Drawing upon extended field research, this article investigates the construction of work in the expert systems community of artificial intelligence. Describing systematic deletions in practitioners' representations of their own work, the article relates these to both the selectivity of conventional knowledge acquisition procedures and the tendency of expert systems to "fall off the knowledge cliff." Although system builders see the (...) latter problem as purely technical, this article suggests that it is also the result of nontechnical factors, including the system builders' own tacit assump tions. This article supports the view that technology has a cultural dimension. (shrink)

In this study, I aimed to carry out a comparative analysis of the methods of conversational philosophy and sage philosophy as contributions towards overcoming the problem of methodology in African philosophy. The purpose was to show their points of convergence and probably, if possible, their point of divergence as well. I did not intend to show that the method of one is superior or inferior to the other. The objective was to provide an analysis to show that the two methods (...) are essentially the same with little variations. Thereafter, I highlighted their significance as methods of doing African philosophy and discussed their problems as well. I used the methods of analysis and hermeneutics. From the study, I concluded that conversational philosophy is an extension or a modified form of sage philosophy. The implication of this conclusion is that sage philosophy and conversational philosophy should overlap each other in research and purposes. (shrink)

Resumen: Propongo una crítica a la noción de serialidad en la comprensión del concepto de tiempo en el contexto de los estudios cartesianos. En el debate entre los defensores del tiempo continuo y quienes defienden un tiempo discreto, sostengo que ninguna de estas posiciones tiene en cuenta que la serialidad se enmarca en una noción de tiempo que se concibe como divisible y numerable y que no pertenece intrínsecamente a la naturaleza de la experiencia temporal del cogito. Mi propuesta consiste (...) en comenzar a desarrollar la caracterización de dicho tiempo experiencial y cogitativo.: My aim is to criticize the notion of seriality embedded in the understanding of time within the framework of Cartesian studies. I hold that neither those who defend that time is continuous nor those who think that it is discrete take into account the fact that seriality is rooted in a conception of time conceived as divisible and numerable that does not belong intrinsically to the nature of the experience of time of the cogito. I propose to advance towards a characterization of such experiential and cogitative time. (shrink)

Entrepreneurship is considered a key element for economic and social development, requiring cognitive, attitudinal, and procedural competencies for its realization. This study focuses on a documentary review aimed at answering the following questions: How is research on entrepreneurial capabilities approached in different countries? What is the volume of scientific production on this topic? In light of this, the present work is developed within the inclusion criteria: publications between 2012 and 2022, various types of documents, written in English, and included in (...) the SCOPUS database. To conduct the analysis, a combination of tools such as VOSviewer, Biblioshiny, and Excel was used. These tools allowed for the identification of clusters, co-occurrence frequencies, and network nodes. Based on this, the behavior of authors, countries, journals, and the evolution of the topic over time were examined. The results reveal that the United States is the leading country in publishing research on entrepreneurship. There is an increase in scientific production related to this topic, with the majority of publications concentrated in a limited number of journals (53). Limited collaboration among authors and institutions is also evident. The co-authorship network is divided into 47 clusters, with weak grouping among them. (shrink)

In 2015, Fainos Mangena published an essay entitled “How Applicable is the Idea of Deep Ecology in the African Context?” where he presented a number of arguments to support his thesis that deep ecology as discussed in the West has no place in the African context. Mangena later presented a counter-version of deep ecology that he claims is based on African philosophy. In this paper, I interrogated Mangena’s arguments for rejecting deep ecology and found that they were based on certain (...) erroneous presuppositions. Further, I developed a critique of Mangena’s Shona version of deep ecology which shows it to be impractical, unappealing, and based on a misunderstanding of the true nature of the modern African environment. I employ the method of conversationalism in this work. Keywords: Deep Ecology, African Environmental Ethics, Fainos Mangena. (shrink)

In the words of Catharine MacKinnon, "a woman is not yet a name for a way of being human." In other words, women are still excluded, as authors and agents, from identifying what it is to be human and what therefore violates the dignity and integrity of humans. Recognition, Responsibility, and Rights is written in response to that failure. This collection of essays by prominent feminist thinkers advances the positive feminist project of remapping the moral landscape by developing theory that (...) acknowledges the diversity of women. (shrink)

This volume investigates for the first time whether and to what extent religious knowledge - e.g., "sacred" narratives, customary practices, legal rules, family traditions, festival observances - was accessible to and known by ordinary people beyond religious functionaries. This book is the first collaborative interdisciplinary study of this important subject area with chapters written by international experts on ancient Mesopotamia, the Hebrew Bible, Qumran literature, rabbinic literature, and early Christianity including apocrypha and monastic traditions.

This chapter explores Claudia Card's views about victims and victimizers, then to her account of surviving evils. It also explores some thoughts about autonomy and agency that extend her thinking. Atrocities are evils marked by exceptional cruelty or degradation. Evils can be deeds, practices, social structures, or environments. Misogyny is an evil that has everyday forms, such as spousal abuse and sex trafficking, and spasmodic forms, such as outbreaks of mass rape during armed conflict. The concepts of autonomy and agency (...) are a bit slippery partly because of their close relationship and partly because they are terms of art. The chapter focuses on the survival agency of the victims of the surviving trafficking and sexual violence against humanity. Survival agency is the weapon of last resort for victims of evils—people who are as disempowered as possible by an evil deed, evil practices, evil social structures, or evil environments. (shrink)

En diversas concepciones antropológicas, la definición del hombre aparece como una modificación o una especificación del ser animal. Martin Heidegger es uno de los pocos filósofos que, por el contrario, no define al hombre como ser humano, sino como Dasein, escapando así de una conceptualización antropomórfica. Contrario a la tradición, el animal para Heidegger no es cosa, pero tampoco existente. En este sentido, la noción Heideggeriana del Dasein permite investigar los límites entre el ser animal y el ser humano de (...) forma no sólo novedosa, sino también del todo productiva. Pues, pese a que en Ser y tiempo Heidegger es enfático en afirmar que sólo el ser humano en cuanto Dasein tiene como forma de ser la existencia, precisamente a propósito de su ambigüedad en torno al particular modo de ser del animal se explica que importantes filósofos contemporáneos e influidos por Heidegger – por ej., Jacques Derrida y Giorgio Agamben – se hayan dedicado a tratar esta problemática seriamente. En este sentido, la presente contribución indaga en aquella ambigüedad y tiene por objeto, en primera instancia, explorar y localizar la pregunta por lo animal en Ser y tiempo para así, en un segundo paso, reflexionar críticamente sobre las consecuencias de dicha localización tanto desde un punto de vista inmanente, así como también desde una perspectiva más general interesada en explorar la relación entre humanos y animales. (shrink)

Ángel Álvarez de Miranda studied in Rome with Professor Raffaele Pettazzoni, founder in Italy of the «History of Religions» and of a particular method for its study. Back in Spain, Álvarez de Miranda took the position of the newly created chair –in 1954– of «History of Religions» in the university of Madrid. This essay analyses the international practices of the circulation of ideas favouring the role of the personal «encounter» with these ideas abroad and the translation of foreign works. In (...) this last case, following Pierre Bourdieu, it shows the consequences of the circulation of texts without their own context. (shrink)

This essay explores the relation between Living-Together and Living-Alone by analysing the overlap between two figures sketched out in Comment vivre ensemble: Autarky and Enclosure. Barthes's ambivalence towards enclosure and self-sufficiency — ideologically negative, existentially and neurotically positive — is traced backwards through a number of 1950s essays to his 1947 proto-mythology Esquisse d’une société sanatoriale. On the basis of Barthes's analysis there of the excessive socialization that serves to repress the reality of illness and death, I move forward again (...) to his own autobiographical return to the sanatorium in Roland Barthes by Roland Barthes, in interviews and — via Thomas Mann's The Magic Mountain — in Comment vivre ensemble. Finally, some passages of The Magic Mountain are read through Barthes's figures Enclosure and Cause. (shrink)

This essay explores four aspects of Gruen's theory. The first section considers her analysis of the concepts of sympathy, pity, and emotional contagion. The second section outlines the main features of her conception of empathy and highlights some worries about empathy that her theory addresses. The third section examines empathy's contributions to moral epistemology. The fourth section queries Gruen's contention that empathy is morally motivating.

Kv10.1 is a voltage‐gated potassium channel relevant for tumor biology, but the underlying mechanism is still unclear. We propose that Kv10.1 plays a role coordinating primary cilium disassembly with cell cycle progression through localized changes of membrane potential at the ciliary base. Most non‐dividing cells display a primary cilium, an antenna‐like structure important for cell physiology. The cilium is disassembled when the cell divides, which requires an increase of Ca2+ concentration and a redistribution of phospholipids in its basal region, both (...) of which would be facilitated by local hyperpolarization. Cells lacking Kv10.1 show impaired ciliary disassembly and delayed entrance into mitosis. Kv10.1 is predominantly expressed during G2/M, a critical period for ciliary resorption, and localizes to the ciliary base and vesicles associated with the centrosome. This could explain the influence of Kv10.1 in cell proliferation, as well as phenotypic features of patients carrying gain of function mutations in the gene. (shrink)

Educational policy aims are very ambitious: from pre-school to lifelong learning they demand improvements in both quantity and quality, which are multiplicative in their effects on teaching workload. It is difficult, therefore, to achieve these aims effectively without rethinking our approach to teaching and learning. Our essentially 19th century model of educational institutions does not scale up to the requirements of a 21st century society. Despite their potential to contribute to a rethink, digital technologies have usually been used in a (...) technology-driven way to upgrade our existing educational models. The paper proposes, therefore, that only lecturers should be responsible for the nature of the pedagogic innovation that is needed if the sector is to be able to adapt to its changing environment. The argument here is for an education-driven approach to the use of digital technologies to achieve our ambitions for education. (shrink)

RESUMENLa estructura desdoblada que adopta habitualmente la escritura de Chantal Maillard tiene un sentido intenso en el poemario Hilos. Este libro, que en parte surge como segregación del diario Husos, despliega una lógica estética contraria a toda interpretación metafísica. Para ello, los poemas crecen como ecos unos de otros y como reflejos de fragmentos de otros libros de la autora. En Hilos, la escritura teje una malla o red cuyos vórtices dibujan el mapa de un Texto en que obras de (...) otras manifestaciones artísticas (Gego), filosóficas (Derrida) o mitológicas (Kālī) vienen a explicar su urdimbre.PALABRAS CLAVECHANTAL MAILLARD, ESTÉTICA, GEGO, DERRIDA, KĀLĪABSTRACTThe split structure in which Chantal Maillard’s writing are regularly framed, has an intense sense in the poems in Hilos. This book, which comes as a segregation of the diary Husos, displays an aesthetic logic opposed to metaphysics. The poems are written as echoes and as reflections of other fragments of other Maillard’s books. In Hilos, the writing is a mesh or a network whose vortices draw the map of a Text explained by other artistic works (Gego), philosophical works (Derrida) or mythological expressions (Kālī).KEY WORDSCHANTAL MAILLARD, AESTHETICS, GEGO, DERRIDA, KĀLĪ. (shrink)