In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

First published in Spanish in 2006, _Twenty Theses on Politics_ is a major statement on political philosophy from Enrique Dussel, one of Latin America’s—and the world’s—most important philosophers, and a founder of the philosophy of liberation. Synthesizing a half-century of his pioneering work in moral and political philosophy, Dussel presents a succinct rationale for the development of political alternatives to the exclusionary, exploitative institutions of neoliberal globalization. In twenty short, provocative theses he lays out the foundational elements for a (...) politics of just and sustainable coexistence. Dussel first constructs a theory of political power and its institutionalization, taking on topics such as the purpose of politics and the fetishization of power. He insists that political projects must criticize or reject as unsustainable all political systems, actions, and institutions whose negative effects are suffered by oppressed or excluded victims. Turning to the deconstruction or transformation of political power, he explains the political principles of liberation and addresses matters such as reform and revolution. _Twenty Theses on Politics_ is inspired by recent political transformations in Latin America. As Dussel writes in Thesis 15, regarding the liberation praxis of social and political movements, “The winds that arrive from the South—from Nestor Kirchner, Tabaré Vásquez, Luiz Inácio Lula da Silva, Evo Morales, Hugo Chávez, Fidel Castro, and so many others—show us that things can be changed. The _people _must reclaim sovereignty!” Throughout the twenty theses Dussel engages with Latin American thinkers and activists and with radical political projects such as the World Social Forum. He is also in dialogue with the ideas of Marx, Hegel, Habermas, Rawls, and Negri, offering insights into the applications and limits of their thinking in light of recent Latin American political thought and practice. (shrink)

The aim of this paper is to explore the peculiar case of infectious logics, a group of systems obtained generalizing the semantic behavior characteristic of the -fragment of the logics of nonsense, such as the ones due to Bochvar and Halldén, among others. Here, we extend these logics with classical negations, and we furthermore show that some of these extended systems can be properly regarded as logics of formal inconsistency and logics of formal undeterminedness.

The work of Georges Matisse (1874–1961), a French physicist, philosopher, epistemologist, and translator, has been largely overlooked, particularly his contributions to the history of science in the first half of the 20th century. His work focused on the emerging field of cybernetics and provided a philosophical perspective on new physics. His books delved into the philosophical underpinnings of scientific doctrines, viewing them as systems of reference and modes of representation rather than expressions of absolute truths. Although he could not personally (...) attend the Copenhagen Congress for the Unity of Science in 1936, his talk was presented, offering a unique case study on uncertainty and determinism. Matisse employed an expanded notion of causality to study concrete facts in human societies, arguing against a universal law of history. His final book was dedicated to Bachelard. This paper offers initial insights into Matisse’s sociology program, discusses his methodological approaches within logical empiricism, and outlines his perspective on the purpose of nature. The study concludes that Matisse’s interdisciplinary approach, which included a theory on the relationship between religion and science, was based on his robust understanding of biophysics and scientific history. (shrink)

We study local strengthenings of the simplicity condition. In particular, we define and study a local Lascar rank, as well as short, low, supershort and superlow theories. An example of a low, non supershort theory is given.

La revolución cubana es un proceso en el cual la producción de imágenes es parte fundamental para explicar su desarrollo histórico. A través de una fotografía de Fidel Castro, capturada por el fotorreportero español Enrique Meneses, se muestra la posibilidad de hacer una historia -en apego a la propuesta de John Mraz- con y de fotografías. Dicha representación iconográfica, toma de Fidel Castro en Sierra Maestra en los primeros meses de 1958, y que se integró en la edición de (...) un libro del mismo fotógrafo, ofrece una buena oportunidad para reflexionar sobre los aportes que tiene la iconología en el Circuncaribe, y toda América Latina. (shrink)

Interpretivist theories of law / Nicos Stavropoulos -- How facts make law / Mark Greenberg -- On the normative significance of brute facts / Ram Neta -- On practices and the law / Mark Greenberg -- Supervenience, value, and legal content / Enrique Villanueva -- Reasons without values? / Mark Greenberg -- Theory, practice and ubiquitous interpretation : the basics / Martin Stone -- Law as a reflective practice / Scott Hershovitz -- On reflective practices and 'substituting for God' (...) / Martin Stone -- Metasemantics and objectivity / Ori Simchen -- Can objectivity be grounded in semantics? / Michael S. Moore -- A hybrid theory of claim-rights / Gopal Sreenivasan -- Is the will theory of rights superseded by the hybrid theory? / Horacio Spector -- In defense of the hybrid theory / Gopal Sreenivasan. (shrink)

A filosofia da história de Kant transita por dois caminhos discursivos qualitativamente distintos: o da legalidade, impulsionado mecanicamente pela insociável sociabilidade dos homens, e o da moralidade, impulsionado livremente pela ilustração. O conceito kantiano de "sociedade ético-civil como Povo de Deus" culmina o caminho teórico conducente a uma integração limpa desses dois caminhos, ao mesmo tempo que constitui um conceito teórico útil para uma análise crítica e equilibrada das tendências laicizantes da sociedade europeia dos nossos dias. /// Kant's philosophy of (...) history follows two discursive ways which are qualitatively distinct: the way of the legality, whose impulse comes mechanically by the unsociable sociability of the human beings; and the way of morality, whose impulse comes freely from the enlightenment. For the author of the article, the Kantian concept of "ethicocivil society as People of God" culminates the theoretical procedure conducive to a clear integration of those two ways, while at the same time constituting a theoretical concept useful for a critical and balanced analysis of the laicistic tendencies of today's European Societies. (shrink)

Enrique Ambrosini Dussel is and has been one of the most prolific Latin American philosophers of the last 100 years. This is the definitive English language collection of Dussel's enormous body of work in ethics, economics, history, and liberation theology.

Our aim is to solve a quite old question on the difference between expandability and compact expandability. Toward this, we further investigate the logic of countable cofinality.

We analyse team dictator games with different voting mechanisms in the laboratory. Individuals vote to select a donation for all group members. Standard Bayesian analysis makes the same prediction for all three mechanisms: participants should cast the same vote regardless of the voting mechanism used to determine the common donation level. Our experimental results show that subjects fail to choose the same vote. We show that their behaviour is consistent with a joy of ruling: individuals get an extra utility when (...) they determine the voting outcome. (shrink)

The paper focuses on a neglected instance of the Platonic reception of Heraclitus in the Republic, trying to show that it’s likely that Plato’s passage makes an allusion to Heraclitus’ B97 and B85. The main claim is that Plato’s use of the image of dogs looks back to Heraclitus, which invites an exploration of the possibility that at least some elements of Plato’s kallipolis might derive from Heraclitus – particularly from some ethical and political fragments. A brief survey of these (...) suggests a deep philosophical affinity among the two authors in several important areas, and questions the commonplace traditional interpretation of Heraclitus as a defender of aristocratic morality. (shrink)

This is the third volume of the new series Social, Political, & Legal Philosophy and it deals with the relationship between Law and The Philosophy of Action. In this volume a number of legal issues are illuminated by resource to the analysis of mental concepts. Issues in Criminal Law, Contract Law, Acceptance of Legal Systems, and the nature of Legal Norms are some of the main issues dealt in the papers that constitute the volume. Conceptual analysis is used and new (...) overtures are made into current findings in the Cognitive Sciences. All of this results in illuminating accounts that throw new light on traditional fundamental legal issues. This volume is a precursor in the powerful theorizing of the Cognitive Sciences that is being brought to bear in the Philosophy of Mind and in the theory of Law, and this theorizing will increase in the coming years. (shrink)

Ortega y Marías invitan a elaborar una nueva filosofía cristiana, distinta de la vieja, en la cual ha pesado excesivamente la herencia conceptual del pensamiento griego, ajeno al cristianismo. Resulta una rémora del pensamiento el sustancialismo, el naturalismo y la entificación de la realidad. Es menester un enérgico esfuerzo para apartarse de imágenes recibidas, mantenidas inercialmente, a veces durante siglos, procedentes, en gran parte, de actitudes no cristianas.

This is a collection of papers on metaethics very broadly conceived, to include, for example, moral psychology. Incorporates a broad view of philosophy, utilizing contributions from leading philosophers Provides readers with the latest cutting-edge developments in this extensive subject.

Al hilo de los testimonios y las entrevistas, las biografías y el análisis de la obra de figuras cardinales como Isaiah Berlin, Jorge Luis Borges, Leszek Kolakowski, Hugh Thomas, Paul Kennedy o John Elliott, Travesía liberal ofrece las claves para comprender los vaivenes de la historia, desde la España imperial hasta el 11-S, y arrojar nueva luz en el inquietante comienzo del siglo xx. Sólo un historiador como Enrique Krauze podía vertebrar episodios tan alejados en el tiempo y en (...) la geografía como el movimiento neozapatista y el Holocausto, la Revolución de Terciopelo y el humanismo indigenista o el conflicto árabe-israelí... El rigor y la brillantez analítica que caracterizan las obras de Krauze confluyen en este volumen, en el que poco a poco se perfila no sólo la travesía de la humanidad a lo largo de los siglos, sino también la andadura intelectual del autor. (shrink)

El artículo estudia la obra "De sancta uirginitate" desde un punto de vista eclesiológico, superando así la opinión según la cual sólo las mujeres consagradas a Dios son destinatarias de ella. Comenta también la polémica sobre la uirginitas a finales del siglo IV y principios del siglo V, y cómo presenta la virginidad el pensamiento agustiniano.

Bentham enunció el principio de utilidad por primera vez en el Fragmento sobre el Gobierno, que apareció en 1776. No se sabe con exactitud el proceso intelectual por el que atravesó Bentham antes de llegar a enunciarlo. En ninguna de las cartas que escribió entre 1768 y 1769 existe la menor referencia al descubrimiento, lo que habría sido razonable suponer, si tenemos en cuenta la extraordinaria importancia que el principio tuvo para el desarrollo de su filosofía moral y los programas (...) de reformas sociales y de legislación con los que estuvo comprometido el resto de su vida. La evidencia sobre el hallazgo y enunciación del principio del principio hay que buscarla en lo que, ya casi al final de su vida, le comunicó personalmente a John Bowring. (shrink)

Para sugerir posibles soluciones a las desigualdades sociales, culturales y económicas, así como al alarmante deterioro del planeta, es necesario tener en cuenta que las causas que las provocan no son coyunturales. Según numerosos expertos, estamos ante una crisis estructural, energética, alimentaria, social, económica, medioambiental, política, institucional, cultural y de valores.