In this article, we take a closer look at the possible effects of adopting the IAS/fifrs standards around the globe. In order to determine what the IASB opinion regarding this impact is, we turned to the concerns of trustees. Using 3 interviews conducted with three of the trustees of IFRS on the possibility of creating a global accounting language, we realized a content analysis of the responses given. The results obtained after auto coding the responses of the trustees in NVivo, (...) a program used in qualitative analysis, highlighted that standards adoption is an important part of the accounting process in multiple countries, national experiences being significant to the board of trustees in order to make improvements to standards at a global level. (shrink)

COVID-19 is not only a health emergency but also a strategic challenge for any politics of resistance, struggle and transformation. Understanding the social and political dynamics associated with morbidity and mortality and the many ‘ecologies of disease’ associated with the pandemic is necessary if we want to think beyond the limits of the lockdown strategy. It is here that the possibility of a democratic biopolitics emerges as part of a broader strategy for communism.

Panagiotis Kanellopoulos explores children's talk about musical thinking through the study of their reflections on their own improvised music. He accepts the possibility that children's discourse on music is the beginning of their philosophizing about music, an idea that is related to the larger issue of how to develop a music education perspective that gives voice to the learners and welcomes experimentation, constantly questioning the assumptions we bring as music educators. Based on particular examples of discussions with eight-year old (...) children he explores the development of their discourse, interpreting the meaning of their thinking, and illustrating how they put forward issues that although they begin from concrete particulars point to issues usually confined to abstract philosophical concerns. Children's reflective potential as well as their particular views has important educational implications. Discussions with the children about their work highlight interpretation and meaning-formation at the center of their experience as artists. And musical improvisation emerges as a source of genuine musical experiences and a core means for the creation of communities of practice, dialogue, and reflection. (shrink)

“To him who looks at the world rationally, the world looks rational in return. The relation is mutual.” This emblematic sentence illustrates Hegel's philosophy of history as a hermeneutics of history which, opposed to the apriorism explicitly rejected, searches for its “empirical” verification in trying to “accurately apprehend” history. The much-celebrated “end of history” is not so much an empirical assertion about historical reality as a methodological requirement for an interpretative strategy founded upon the logical category of “true” or “genuine (...) infinity”. (shrink)

In this thesis I discuss the epistemological problems Socrates' faces as he inquires in the early Platonic dialogues into the nature of virtue , the way these problems are brought to a head in the Meno, and the way in which Plato resolves them in the Phaedo. ;I argue that Socrates conducts his investigation on the assumption that a human being will be virtuous, and happy, if and only if he is successful in instilling in his soul the arrangement that (...) is objectively proper for it. To do that he must improve his epistemic standing in quite a specific way: he must come to know in a substantive and practically efficacious way what is good and bad in general. Possession of this knowledge, in addition to being what it is to instill virtue in one's soul, is also the necessary and sufficient condition for one's happiness. ;I then argue that recent claims that Socrates distinguishes between different epistemic standards and that he disavows knowledge in a strict, but not in a weaker, sense are versions of the Insincerity Thesis . The Insincerity Thesis lacks philosophical motivation, and textual support. ;In the light of this, Meno's challenge in the Meno becomes a real, not a sophistical, problem, given the Socratic connections between being virtuous, knowing what virtue is in a substantive way, and being able to give in account of what one knows. The final solution is delivered in the Phaedo: There is an ontological affinity between us qua souls and the constitutive elements of the world, the ethical world included, on the basis of which we are epistemically able to carve the world at its natural joints. (shrink)

"Plato's Statesman reconsiders many questions familiar to readers of the Republic: questions in political theory - such as the qualifications for the leadership of a state and the best from of constitution (politeia) - as well as questions of philosophical methodology and epistemology. Instead of the theory of Forms that is the centrepiece of the epistemology of the Republic, the emphasis here is on the dialectical practice of collection and division (diairesis), in whose service the interlocutors also deploy the ancillary (...) methods of myth and of models (paradeigmata). Plato here introduces the doctrine of due measure (to metrion) and a conception of statecraft (politikē) as an architectonic expertise that governs subordinate disciplines such as rhetoric and the military - doctrines later developed by Aristotle. Readers will find a sustained defence of the importance of expertise (technē or epistēmē) in the conduct of affairs of state, a robust (although not unqualified) defence of the rule of law, and an unsparing but nuanced critique of democratic government. The chapters in this volume provide a comprehensive and detailed philosophical engagement with the entirety of Plato's wide-ranging dialogue, with successive chapters devoted to the sections of the dialogue as it unfolds, and an introduction that places the dialogue in the context of Plato's philosophy as a whole. While not a commentary in the traditional sense, the volume engages with Plato's Statesman in its entirety" -- Publisher's description. (shrink)

According to the predominant view within contemporary philosophy of psychiatry, mental disorders involve essentially personal and societal values, and thus, the concept of mental disorder cannot, even in principle, be elucidated in a thoroughly objective manner. Several arguments have been adduced in support of this impossibility thesis. My critical examination of two master arguments advanced to this effect by Derek Bolton and Jerome Wakefield, respectively, raises serious doubts about their soundness. Furthermore, I articulate an alternative, thoroughly objective, though in part (...) normative, framework for the elucidation of the concept of mental disorder. The concepts of mental dysfunction and impairment of basic psychological capacities to satisfy one’s basic needs are the building blocks of this framework. I provide an argument for the objective harmfulness of genuine mental disorders as patterns of mental dysfunctions with objectively negative biotic values, as well as a formally correct definition of the concept of mental disorder. Contrary to the received view, this objective framework allows for the possibility of genuine mental disorders due to adverse social conditions, as well as for quasi-universal mental disorders. I conclude that overall, the project of providing an objective account of the concept of mental disorder is far from impossible, and moreover, that it is, at least in principle, feasible. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Reviewed by:Byzantine Matters by Averil CameronPanagiotis RoilosAveril Cameron. Byzantine Matters. Princeton, N.J.: Princeton University Press, 2014. xviii + 164 pp. 3 black-and-white maps. Cloth, $22.95.From C. P. Cavafy to W. B. Yeats, Ezra Pound, and more recently, Julia Kristeva, literary authors and intellectuals have eloquently (and as a rule more effectually than academics) shown that Byzantine matters are of noteworthy relevance to broader, i.e., not only scholarly, domains of (...) (post)modern culture too. Despite (or, at times, even because of) certain rather ineluctable limitations mainly deriving from its marked genre (general survey of the state of the field), Byzantine Matters belongs to that rare group of scholarly books that contribute considerably to the promotion of the Byzantine “cause” beyond the confines of the specific research and academic area. Written by one of the most eminent and influential scholars of late antiquity and early Byzantium, this book fulfills its valuable self-imposed aims: in a commendable, as a whole, interdisciplinary manner, it outlines the research trajectories that Byzantinists should pursue today, if they wish to expand their field’s methodological self-awareness and achieve a competitive level of theoretical sophistication.An important constituent of Averil Cameron’s critique of widespread preconceptions about Byzantium even in contemporary scholarly discourses (either in [End Page 719] the specialized research field or, more explicitly, in relevant ones) is her exposure of the detrimental ideological parameters of the exoticism and exceptionalism that often inform approaches to that past culture. The author’s task is not easy; on the contrary, it is bound to cause some distress or uneasiness in conservative scholarly circles (or “schools”).Cameron begins her discussion of the present state of Byzantine studies and of the related research desiderata by diagnosing the “absence” of Byzantium from hegemonic historiographic discourses in the so-called Western world. Origins and causes of this “absence” are astutely (albeit partially) traced back to influential Anglo-centric interpretive paradigms, these being of entirely derogatory (see Edward Gibbon’s notorious “history” and more recently the dogmatic conservatism of Arnold Toynbee and Samuel Huntington) or exoticizing, Orientalizing orientation (as exemplified in the activities of, e.g., Robert Byron and David Talbot Rice). Byzantium is shown to have been reduced to the state of the historical and historiographical “subaltern” of the West (9). Although I would have preferred to describe this idiosyncratic position of Byzantium in the dominant historiographic practice and the imaginary of the West in terms of what elsewhere I have defined as “para-marginality,” I must stress that Cameron’s sensitive outline of the Byzantine “absence” from established scholarly paradigms attests to her openness to sophisticated methodological schemata that might contribute to a creative and, whenever necessary, critical dialogue of Byzantine studies with related disciplines and broader theoretical debates.In her reappraisal of current scholarly views concerning the status of Byzantium as an empire, the author rightly emphasizes the adaptability and flexibility of Byzantine sociopolitical and economic structures and mechanisms, thus exposing the widespread view of an “unchanging Byzantium” as a mere “popular myth” (35). Equally noteworthy is her focusing on the contribution of ritual occasions and performances of ideologically and politically manipulated rhetoric to the reaffirmation, communication, and effectiveness of imperial power in Byzantium.Cameron’s learned approach to Byzantine art, which is introduced with a general discussion of the attraction it held for British authors (where, however, Ruskin’s work is conspicuously missing), and to the current state of its research places a judicious emphasis on the tension between iconoclasm and iconolatry as well as on issues of periodization. Of special significance is Cameron’s reference to the performative functions of icons in Byzantium and her call for new, interdisciplinary approaches to Byzantine art. However, the opposition between the written word and the image that the author, endorsing Michael Squire’s approach (74), puts forward is an unconvincing rhetorical construct rather than an always valid hermeneutic tool. Theology and religious practice in Byzantium never really reduced the written word to a state inferior to that of the image, as is evinced not only by the frequent coexistence of text and pictorial representation in Byzantine art but also by the extremely... (shrink)

Until recently, cardiotoxicity in the setting of a malignant disease was attributed solely to the detrimental effects of chemo‐ and/or radio‐therapy to the heart. On this account, the focus was on the evaluation of well‐established cardiac biomarkers for the early detection of myocardial damage. Currently, this view has been revised. Cardiotoxicity is not restricted to a single organ but instead affects the endothelium as a whole. Indeed, it has come into light that not only cancer therapy but also malignant cells (...) per se can impair the cardiovascular system, through a paracrine and endocrine mode of action. Even more intriguingly, a clear interplay between molecular pathways involved in cancer and cardiovascular disease has become prevalent, suggesting a common nominator that governs the pathophysiology of these two entities. Taken together, our strategy in the quest of novel biomarkers in the emerging field of cardio‐oncology should be critically reshaped. (shrink)

Nostalgia for the 1980s, or 80stalgia, is a global phenomenon. This article explores the phenomenon in Greece and approaches 80stalgia as a cultural trend that marks media and pop culture. It combines digital ethnography through invisible observation (especially using Facebook, a social medium that favours nostalgic communities) and historicised content analysis to analyse 80stalgia in its interrelation with politics, and approaches it as having been influenced by international nostalgic trends and local politics, especially the political legacy of 1980s governments. Finally, (...) the article discusses why the economic crisis of the 2010s, an experience that triggered self-reflection on the past, strengthened 80stalgia. (shrink)

Events regarding individuals’ preferences that do not always follow from standard measures such as “value of statistical life” or “quality-adjusted life years” as well as events that occur in some market-related settings which distort the information conveyed by price mechanisms, suggest that a notable chunk of what Hayek called “local knowledge” remains inaccessible by scientific tools and that only the individuals who interact in these local frameworks can have access to it. This casts serious doubt on the epistemic possibility of (...) economic calculation for if events in the local world do not observe the economic models, it is hard to see how central planners can have knowledge on them. Refined modeling strategies and cutting-edge Artificial Intelligence systems do not manage to overcome this hurdle. They may provide huge datasets in a data model, but since not all events represented in the data model are embeddable in known economic models, the knowledge problem is not evaded. Even if a theory ever manages to capture all possible events as they appear in the data model then we are left with a relationship between models (the theoretical model and the data model) with no direct access to the local world and thus the problem of accessibility of local knowledge remains unresolved. (shrink)

Peter Thomas has written an important book that brings forward the full importance of Gramsci’s strategic concepts and the pertinence they have for current theoretical and political debates. Based upon this interpretation of Gramsci, this text attempts a critical reading of the contradictory stance of the Althusserian School towards his work. Using Althusser’s own ambivalence towards Gramsci as a starting-point, the main aim of this article is to reconstruct Poulantzas’s direct and indirect dialogue with Gramsci. Despite Poulantzas’s reservations and criticisms (...) regarding aspects of Gramsci’s work, his theoretical endeavour not only is indebted to Gramsci, but also represents, despite its shortcomings and limits, one of the more original and profound theoretical attempts to come to terms with the theoretical challenges posed by Gramsci’s elaboration on hegemony, hegemonic apparatuses and the ‘integral state’. (shrink)

On the occasion of the publication of the translation of Pierre Raymond’s text on Althusser’s materialism, we attempt an introduction to his theoretical trajectory. We begin with his conception of the conflict between materialism and idealism inLe passage au matérialismein 1973 and his thinking on the question of the history of sciences inL’histoire & les sciences, before turning our attention to his elaboration on the question of a history of mathematics and in particular of the emergence of probabilistic reasoning. Then (...) we examine his confrontation with the question of the relation between materialism and dialectics inMatérialisme dialectique et logique. After that, we proceed to his conception of the need to break with any form of teleology and finalism as the starting point for a new conception of causality, before looking atDissiper la terreur et les ténèbresof 1992 and his attempt to rethink the question of practical reason. It is in light of the above presentation that we insist on the importance of Raymond’s text on Althusser. (shrink)

In A Philosophy for Communism: Rethinking Althusser Panagiotis Sotiris attempts a reading of the work of the French philosopher centered upon his deeply political conception of philosophy. Althusser's endeavour is presented as a quest for a new practice of philosophy that would enable a new practice of politics for communism, in opposition to idealism and teleology. The central point is that in his trajectory from the crucial interventions of the 1960s to the texts on aleatory materialism, Althusser remained a (...) communist in philosophy. This is based upon a reading of the tensions and dynamics running through Althusser's work and his dialogue with other thinkers. Particular attention is paid to crucial texts by Althusser that remained unpublished until relatively recently. (shrink)

Vain emotions are, according to Epicurus, the source of our mental disturbance. The aim of this paper is to discuss and analyze this connection by clarifying the structure of vain emotions in Epicurean philosophy. In order to achieve this, I present, first, the major lines of interpretation regarding the structure of epicurean emotions. Second, I highlight potential problems for each one of these interpretations. Third, I conclude that the existing interpretations cannot capture the whole picture regarding the epicurean structure of (...) emotions and thus I propose an alternative reading of the latter which surpasses the problems facing the existing interpretations. (shrink)

This article is divided into two parts: in the first we explore the academic debate conducted at an international level about insider trading (IT). In particular, we exame IT on three grounds: economic, ethical and legal. In each section we present the arguments in favour of and against IT and then we give our personal opinion. In the second part we present the situation in the Athens Stock Exchange. We examine its past record on the issue of IT and recent (...) developments, and comment on the implications for the future. (shrink)

This monograph evaluates public policy responses to the Covid-19 pandemic through a public choice lens. The book compares two prominent, albeit mutually exclusive, theories in social sciences—public interest theory and public choice theory—and explores how their predictions perform within the framework of the Covid-19 pandemic. The chapters present different pandemic policies alongside empirical data in order to draw conclusions about their efficacy, and, in turn, draw conclusions about the veracity of each theory. By the end of the volume, the reader (...) will be able to draw their own conclusions about whether the pandemic policy responses served the public interest, as public interest theory suggests, or the personal interests of the politicians who implemented them, as public choice theory holds. (shrink)

Name der Zeitschrift: Byzantinische Zeitschrift Jahrgang: 108 Heft: 1 Seiten: 1-52.

Gloria Ayob Begins her commentary with the main metaphysical and ethical motivations for including the personal perspective in psychopathological assessments. The metaphysical motivation: human actions are performed for a reason. Thus, from the personal perspective, explaining human actions amounts to justifying them by appeal to individual’s reasons. However, does it follow from this peculiarity that “explanations of human behavior that appeal to empirical generalizations and those that consist in justifying an action by appeal to reasons are of entirely different logical (...) orders” (Ayob 2013, 127) as she contends? I do not think so for two main reasons. First, in both cases, genuine explanations involve factual .. (shrink)

Platonism and Christian Thought in Late Antiquity examines the various ways in which Christian intellectuals engaged with Platonism both as pagan competitors and as a source of philosophical material useful to the Christian faith. The chapters are united in their goal to explore transformations that took place in the reception and interaction process between Platonism and Christianity in this period. The contributions in this volume explore the reception of Platonic material in Christian thought, showing that the transmission of cultural content (...) is always mediated, and ought to be studied as a transformative process by way of selection and interpretation. Some chapters also deal with various aspects of the wider discussion on how Platonic, and Hellenic, philosophy and early Christian thought related to each other, examining the differences and common ground between these traditions. Platonism and Christian Thought in Late Antiquity offers an insightful and broad ranging study on the subject, which will be of interest to students of both philosophy and theology in the Late Antique period, as well as anyone working on the reception and history of Platonic thought, and the development of Christian thought. uity offers an insightful and broad ranging study on the subject, which will be of interest to students of both philosophy and theology in the Late Antique period, as well as anyone working on the reception and history of Platonic thought, and the development of Christian thought. (shrink)

Tangled Type Theory was introduced by Randall Holmes in [3] as a new way of approaching the consistency problem for $\mathrm {NF}$. Although the task of finding models for this theory is far from trivial (considering it is equiconsistent with $\mathrm {NF}$ ), ways of constructing models for certain fragments of it have been discovered. In this article, we present a simpler way of constructing models of predicative Tangled Type Theory and consequently of predicative $\mathrm {NF}$. In these new models (...) of predicative $\mathrm {NF}$, the universe is well-orderable and equinumerous to the set of singletons. (shrink)

*This article attempts a Marxist critique of Alain Badiou’s positions. The importance of Badiou’s ontology as an affirmation of the possibility of radical-historical novelty is stressed, but also its limits. These limits have to do with Badiou’s abandonment of a dialectical-relational conception of social reality, his refusal of any causal connection between social reality, political decision and event, and the absence of a theory of ideology and hegemony in his work. Consequently, Badiou’s notion of a ‘subtractive’ politics cannot be considered (...) an answer to the open questions of communist strategy, despite his endorsement of the ‘communist hypothesis’. (shrink)

This article deals with theories and political projects that can be defined as ‘left populism’. It begins with a reading and critique of the work of Ernesto Laclau on the theory of populism and then moves to recent debates about the possibility of left-populist movements. In contrast to these positions it attempts to present an alternative theoretical framework based on Gramscian notions, in order to rethink the notion of the people in ways that do not de-link it from class analysis (...) and social relations of production. (shrink)

Different why-questions emerge under different contexts and require different information in order to be addressed. Hence a relevance relation can hardly be invariant across contexts. However, what is indeed common under any possible context is that all explananda require scientific information in order to be explained. So no scientific information is in principle explanatorily irrelevant, it only becomes so under certain contexts. In view of this, scientific thought experiments can offer explanations, should we analyze their representational strategies. Their representations involve (...) empirical as well as hypothetical statements. I call this the “representational mingling” which bears scientific information that can explain events. Buchanan’s thought experiment from constitutional economics is examined to show how mingled representations explain. (shrink)

Neuroplasticity, the capacity of the brain to induce changes in response to environmental stimuli, entails a continuous rearrangement of the neural network through a complex interaction between genetics and environment. Within this process, the plastic brain uses its internal representations to predict future conditions and proactively proceed to actions. It can be said that plasticity demands a rethinking of the concept of determinism as the process of coming-to-be is directly related to modifications produced by experience. Pure determinism and complete randomness (...) are the two ends of a spectrum of positions relevant to the debate of the existence of free will. However, none conceptually supports free decision-making. How brain activity and the conscious experience of volition are related to one another has been a matter of significant research, with a plethora of findings indicating that early brain signals precede the self-reported time of the decision to act. The meaning of these findings, however, has been debated at both a theoretical and empirical level and the controversy is still ongoing. Consciousness is intertwined with free will along the dimension of time as it would otherwise be purposeless, taking place right at the next moment. Electrical activity of the brain is a measure of neurophysiological function and contributes to the understanding of processes that underlie high-order cognitive functions. A multidisciplinary approach in the study of free will could be designed in a way that philosophical concepts are connected to neural correlates by psychologically functionalizing them in terms of cognitive abilities. Such abilities are at the margins of conscious and nonconscious sensory information and are closely linked to brain processes of executive functions like attentional control and working memory. (shrink)