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)

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)

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)

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

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.

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.

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)

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)

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)

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

In this paper, I argue that Huw Price’s widely read “Truth as Convenient Friction” overstates the onerousness, and underrates the utility, of the ontological commitments involved in Charles S. Peirce’s version of the pragmatist account of truth. This argument comes in three parts. First, I briefly explain Peirce’s view of truth, and relate it to his account of assertion. Next, I articulate what I take Price’s grievance against Peirce’s view to be, and suggest that this criticism misses the target. Finally, (...) I argue that Peirce’s version of the pragmatist account of truth has greater explanatory power than the narrowly linguistic version put forward by Price, such that even the ontology-averse should accept it. (shrink)

In our current social landscape, moral questions—about economic disparity, disadvantaging biases, and scarcity—are rightly receiving attention with a sense of urgency. This book argues that classical pragmatism offers a compelling and useful account of our engagement with moral life. The key arguments are first, that a broader reading of the pragmatist tradition than is usually attempted within the context of ethical theory is necessary; and second, that this broad reading offers resources that enable us to move forward in contemporary debates (...) about truth and principles in moral life. The first argument is made by demonstrating that there is an arc of theoretical unity that stretches from two key founders of pragmatism—Charles Sanders Peirce and William James—through the work of John Dewey and Clarence Irving Lewis. The second argument is made by engaging with contemporary debates concerning the truth-status of the judgments and assertions made in ordinary moral discourse, as well as the role and nature of moral principles. _Toward a Pragmatist Metaethics_ will be of interest to scholars of American philosophy, American intellectual history, and moral and political theorists, as well as anyone interested in the contours and demands of shared moral discourse. (shrink)

Victim's Stories and the Advancement of Human Rights takes on a set of questions suggested by the worldwide persistence of human rights abuse and the prevalence of victims' stories in human rights campaigns, truth commissions, and international criminal tribunals: What conceptions of victims are presumed in contemporary human rights discourse? How do conventional narrative templates fail victims of human rights abuse and resist raising novel human rights issues? What is empathy, and how can victims frame their stories to overcome empathetic (...) obstacles and promote commitment to human rights? How can victims' stories be used ethically in the service of human rights? The book addresses these concerns by analyzing the rhetorical resources for and constraints on victims' ability to articulate their stories and by clarifying how their stories can contribute to enlarged understandings of human rights protections and deepened commitments to realizing human rights. It theorizes the normative content that victims' stories can convey and the bearing of that normative content on human rights. Throughout the book, published victims' stories-including stories of torture, slavery, genocide, rape in wartime, and child soldiering-are analyzed in conjunction with philosophical arguments. This book mobilizes philosophical theory to illuminate victims' stories and appeals to victims' stories to enrich the philosophy of human rights. (shrink)

Abstract:Through an intercultural dialogue—Chinese and Western—this article explores the possibility of building cultural diversity and pluralism in philosophy. It focuses, first, on building a dialogue between Levinas' and Zhu Xi's apparent (philosophical) affinity for ethics at the level of meaning of the concept of transcendence in the Neo-Confucian and Levinasian ethical contexts and, second, on uncovering and analyzing the inapparent differences at the level of cultural presuppositions on which this apparent affinity is based. I offer that both Levinas and Zhu (...) Xi distinguish the impulse to care for the other—out of which the human relationship emerges—as rooted not in the ontological self but in an ethical transcendence: the other's face (Levinas) and the human authentic nature as mandate of heaven (Zhu Xi). The article comparatively interprets them and their cultural presuppositions. (shrink)

The paper provides an interpretation of Aristotle’s view on scientific inquiry as problem solving. It tackles passages where Aristotle emphasises the role that the problem-solving activity has in science, and where he describes the history of humans’ problem-solving activity and the historical development of natural science as a problem-solving activity. Further, the paper examines Aristotle’s practice of raising, assessing and solving problems as well as the heuristic procedures he employs to move from ignorance to scientific knowledge. Finally, it raises a (...) question about Aristotle’s view on the epistemic status of scientific definitions: does Aristotle conceive of the definitions, which are the results of scientific inquiries, as truths or rather as plausible hypotheses that may or may not be true? (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)

Generally, we confidently ascribe valuing states to ourselves. We make statements such as “I value democracy” or “I value my best friend” - our sense of who we are depends on doing so. Yet what justifies that confidence? If you were asked “Do you value philosophy, or are you just doing it for the money?”, how might you go about generating such knowledge? I will operate with the notion that valuing involves, at a minimum, a set of distinctive emotional dispositions (...) toward the valued object. Given this view of valuing, a plausible explanation stemming from Tooming and Miyazono is the following: to know whether we value, we need to predict our potential or future emotional reactions. That is, they suggest that affective forecasting is necessary to generate knowledge of valuing states. I argue that, despite its intuitive appeal, affective forecasting is not necessary. I then consider a more modest claim, namely that affective forecasting is still explanatorily powerful when it comes to self-knowledge of valuing states, as it explains the difficulty of generating such knowledge. I reject this further claim, arguing that there is a stronger available explanation: the use of theories about valuing. (shrink)

This paper explores the implications of some experimental data for views that identify colors with objective physical properties such as reflectance profiles. Those who reject objectivist views often argue from the existence of intersubjective differences in color categorization ; but objectivists have managed to stand their ground by identifying colors with sets or ranges of reflectances individuated by the ways in which they stimulate the visual system. In the interest of moving the debate forward, I provide a new kind of (...) evidence against objectivism. Results of a psycholinguistic experiment reveal hysteresis and enhanced contrast in ordinary speakers’ applications of vague terms. These dynamical patterns are purely psychological and give rise to intra-subjective variation in subjects’ applications of vague predicates; in particular, in the case of color predicates, nothing in the stimulus configuration or the illuminant undergoes any change, the only variable being the order in which stimuli are judged. I hypothesize that these order effects are necessary if vague words are to be applicable to values on dimensions, like color, that admit of continuous change. To the extent that this hypothesis is correct, it suggests that if colors are the properties named by ordinary color predicates, and ordinary color predicates are vague, and the application of vague predicates exhibits the order effects found in the experiment, colours cannot be physical or otherwise objective in nature. (shrink)

Abstract:This essay develops a dialogue between Zhu Xi's thirteenth-century Neo-Confucian thought and Levinas' twentieth-century Western philosophy, around the notion of interrelatedness between individuals, between self and other. Despite the fact that Zhu Xi and Levinas belong to diff erent cultural universes and to diff erent philosophical spiritualities, and lived in diff erent historical times, they share the same interest in exploring, interpreting, and building interrelatedness, and therefore in ethics and ethical relationships. Through an intertextual and hermeneutical approach, the essay builds (...) a dialogue between diff erent cultural presuppositions underlying the essence of ethics and of ethical relationship: otherness and sameness. This dialogue allows one to become aware of the existence of transcultural concepts such as interrelatedness, and of their diff erent, cross-cultural meanings (e.g., interrelatedness is grounded in "sameness" in Zhu Xi's Confucian context and in "otherness" in Levinas' thought). (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)

In Physics Α, Aristotle introduces his science of nature and devotes a substantial part of the investigation to refuting the Eleatics’ theses, and to resolving their arguments, against plurality and change. In so doing, Aristotle also dusts off Parmenides’ metaphor of the routes of inquiry and uses it as one of the main schemes of his book. Aristotle’s goal, I argue, is to present his own physical investigation as the only correct route, and to show that Parmenides’ “way of truth” (...) is instead both wrong and a sidetrack. By revisiting Parmenides’ metaphor of the route, Aristotle twists it against him, distorts it and uses this distortion as a source of fun and of some mockery of Parmenides himself. Thereby, Physics Α gives us a taste of Aristotle’s biting humour and of his practice of the “virtue” of wit (eutrapelia). (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)

This book is an introduction to medieval economic thought, mainly from the twelfth to the fifteenth centuries, as it emerges from the works of academic theologians and lawyers and other sources - from Italian merchants' writings to vernacular poetry, Parliamentary legislation, and manorial court rolls. It raises a number of questions based on the Aristotelian idea of the mean, the balance and harmony underlying justice, as applied by medieval thinkers to the changing economy. How could private ownership of property be (...) reconciled with God's gift of the earth to all in common? How could charity balance resources between rich and poor? What was money? What were the just price and the just wage? How was a balance to be achieved between lender and borrower and how did the idea of usury change to reflect this? The answers emerge from a wide variety of ecclesiastical and secular sources. (shrink)

There is little doubt that the development and commercialisation of nanotechnologies is challenging traditional state-based regulatory regimes. Yet governments currently appear to be taking a non-interventionist approach to directly regulating this emerging technology. This paper argues that a large regulatory toolbox is available for governing this small technology and that as nanotechnologies evolve, many regulatory advances are likely to occur outside of government. It notes the scientific uncertainties facing us as we contemplate nanotechnology regulatory matters and then examines the notion (...) of regulation itself, suggesting new ways to frame our understanding of both regulation and the regulatory tools relevant to nanotechnologies. By drawing upon three different conceptual lenses of regulation, the paper articulates a wide range of potential regulatory tools at hand. It also focuses particularly on the ways various tools are currently being used or perhaps may be employed in the future. The strengths and weaknesses characterising these tools is examined as well as the different actors involved. The paper concludes that we will increasingly face debate over what is likely to work most effectively in regulating nano technologies, the legitimacy of these different potential approaches, and the speed at which these different regimes may be employed. (shrink)