Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

Background: The high level of satisfaction of users of a health service is largely due to the fact that they receive excellent care from healthcare professionals. Compassionate care is an essential component of excellent care. But what do nurses understand compassion to be? Research objectives: To analyse the concept of compassion from the perspective of nurses in the Andalusian Public Health System, Spain. Research design: This is a qualitative study following the grounded theory model. Four focus groups and 25 in-depth (...) interviews were conducted. Participants and research context: A total of 68 nursing professionals working in the Andalusian Public Health System (Spain) participated. Theoretical sampling was used, with participants being recruited using the snowball technique. Ethical considerations: This research was approved by the Research Ethics Committee of the Centro-Almería Health District (CEICA 27/9/17). Findings: From the analysis of the data, four themes emerged that helped to understand the concept of compassion according to nurses: ‘Negative perception of the term compassion’, ‘Compassion and empathy as synonyms’, ‘Beyond empathy’, and ‘Effects of having a compassionate attitude’. Discussion: Nurses perceive the concept of compassion differently to each other and even contradictorily. This concept is imbued with cultural elements, which adds confusion to understanding it, and is even perceived as something negative similar to pity. Conclusion: Nurses confuse the concepts of empathy and compassion as if they were synonymous. Before considering training in compassion for healthcare professionals, it is essential to clarify the concept of compassion through educational interventions. (shrink)

In this paper we review and argue for the relevance of the concept of open-ended evolution in biological theory. Defining it as a process in which a set of chemical systems bring about an unlimited variety of equivalent systems that are not subject to any pre-determined upper bound of organizational complexity, we explain why only a special type of self-constructing, autonomous systems can actually implement it. We further argue that this capacity derives from the ‘dynamic decoupling’ (in its minimal or (...) most basic sense: the phenotype–genotype decoupling) by means of which a radically new way of material organization (minimal living organization) is achieved, allowing for the long-term sustenance of systems whose individual-metabolic and collective-historical pathways become thereafter deeply intertwined. (shrink)

One of the most controversial and currently developed lines of research in philosophy of biology is that in which philosophers investigate pre-Darwinian assumptions that would still be present at the base of other philosophical sub-disciplines, such as ethics, epistemology, philosophy of language, etc. This type of inquiry, which I will call here “meta-philosophical interrogation,” can be thought as a complementary approach to the epistemological one, which allows us to broaden the critical approach of the discipline in question. The objective of (...) this article will be to analyze the characteristics of the “meta-philosophical interrogation” and to argue about its legitimacy as a way of inquiry proper to the philosophy of biology. (shrink)

It has been argued that moral assertions involve the possession, on the part of the speaker, of appropriate non-cognitive attitudes. Thus, uttering ‘murder is wrong’ invites an inference that the speaker disapproves of murder. In this paper, we present the result of 4 empirical studies concerning this phenomenon. We assess the acceptability of constructions in which that inference is explicitly canceled, such as ‘murder is wrong but I don’t disapprove of it’; and we compare them to similar constructions involving ‘think’ (...) instead of ‘disapprove’—that is, Moore paradoxes (‘murder is wrong but I don’t think that it is wrong’). Our results indicate that the former type of constructions are largely infelicitous, although not as infelicitous as their Moorean counterparts. (shrink)

Traducción crítica de las dos cuestiones_ quodlibetales_ dedicadas por Enrique de Gante al origen causal de la imposibilidad, precedida de un estudio introductorio que analiza ambas cuestiones en el marco general de su ontología relacional. En la primera (VI.3), Enrique concluye que la imposibilidad de algo proviene _ex parte rei_; mientras que en la segunda (VIII.3), concluye que la imposibilidad de algo proviene _ex parte dei_. El estudio de ambas cuestiones muestra, por una parte, la continuidad y la dependencia de (...) la segunda cuestión respecto de la primera y, por otra, la debilidad de la distinción propuesta por Enrique entre la constitución formal de la _res_ y su posibilidad objetiva, así como la originalidad y el valor de la noción de nada (_purum nihil_) que logra precisar en ellas. (shrink)

El presente es un ensayo teórico exploratorio, que busca rastrear el potencial de la intersección de nociones conocidas por la filosofía, tales como biopolítica y necropolítica, junto a conceptos como domexecración, provenientes de campos emergentes del conocimiento social, asimismo se recurre al ámbito de la zootecnia, en tanto discurso moderno especializado (en los términos de Foucault) donde es posible develar los efectos biopolíticos, necropolíticos y domexecradores que han afectado a los animales no humanos, ya que la zootecnia es una ciencia (...) que se creó con la finalidad de domeñarlos, y, debido a ello, los animales padecen la suerte del sometimiento y la esclavitud. Las herramientas teóricas con las que es abordado el tema no han sido vinculadas usualmente y su intención es comprender con mayor cabalidad la forma en la que en la modernidad el gobierno de lo viviente no se agota en la regulación de los animales humanos, es decir, como el racismo, hablando del ámbito humano, se hace presente en la forma de especismo en el ámbito animal. (shrink)

El jesuita Francisco Suárez como eminente teólogo, filósofo y jurista de su época juega un papel relevante como precedente en la construcción de las categorías del pensamiento moderno. Una de estas categorías, no contemporánea del doctor eximio, es la de los derechos humanos. Son muchos los autores que anticipan alguno de sus elementos fundamentales ya en el pensamiento en torno al Derecho que desarrolla Francisco Suárez en sus principales tratados de filosofía jurídica y política como el De Legibus y la (...) Defensio fidei. En este trabajo trataremos de conectar la virtualidad del planteamiento suarista en el ámbito de los derechos humanos, explorando en su obra estos antecedentes y la dirección en la que los mismos se dirigen, así como las posibilidades de dialogo que abre en torno a la construcción de la concepción de los derechos humanos en el contexto actual. (shrink)

Este trabalho pretende realizar uma reflexão crítica sobre sentido moderno da justiça procedimental, desenvolvendo uma nova hermenêutica da justiça a partir da alteridade das vítimas. PALAVRAS-CHAVE – Justiça procedimental. Ética. Hermenêutica. Alteridade.

Prispevek kritično obravnava znano Bobbievo tridelbo pravnega pozitivizma na pozitivizem kot splošni pristop k učenju prava, nauk o pravu in ideologijo. Avtor uvodoma opozori na nekaj problemov same tridelbe, nato pa se osredotoči na Bobbievo samoopredelitev znotraj nje. Na primeru Bobbieve obravnave pojmov temeljne norme in pravila priznavanja pokaže, kako ga njegovo kasnejše zavračanje teh dveh pojmov nezavedno privede do sprejemanja pravnega pozitivizma kot nauka o pravu in pravne ideologije – ki ju je sicer zavračal. Avtor vidi razlog za ta (...) nezavedni Bobbiev zdrs predvsem v njegovi vpetosti v specifično pravnokulturno okolje, ki ga prežema notranji pogled na pravo. Ob tem predlaga, da zavrnemo tridelbo pravnega pozitivizma in ga namesto tega proučujemo kot skupek ne vedno ločljivih stališč, ki tvorijo specifično pravnokulturno okolje. (shrink)

El propósito que se guarda aquí es fijar una referencia real para el término «persona». Dicho con otras palabras, se trata de proponer un uso tal de ese término que en él venga a recogerse algo que sea concretamente patente. Ese propósito tiene, pues, un carácter fenomenológico, es decir, se trata de llevar al discurso algo fenoménicamente real.

Tanto la teoría de la elección racional como diversas versiones de estructuralismo adoptan posiciones deterministas en el estudio de la sociedad de consumo. Como consecuencia, explican la relación entre identidad y consumo en términos de racionalidad abstracta o de estructuras de dominación, que niegan protagonismo a las personas concretas en los procesos de construcción identitaria. El realismo crítico relacional aporta una perspectiva de observación más atenta al papel de las personas y a su relación con su contexto sociocultural.

RESUMENEl presente trabajo trata de exponer el trasfondo (neo)kantiano de la filosofía del cine de Hugo Munsterberg. Nuestro autor, reputado psicólogo experimental y profesor de Harvard, elaboró en 1916 una obra que está considerada la primera manifestación sistemática de la filosofía del cine: The photoplay: a psychological study. Nos centraremos en este libro y lo pondremos en relación con otros textos de Munsterberg en los que su teoría estética aparece. Por otro lado, y sin perder de vista la intención de (...) rescatar los aspectos kantianos de su posición, intentaremos ofrecer un contexto teórico e intelectual de las motivaciones y temáticas de nuestro autor. PALABRAS CLAVEFILOSOFÍA DEL CINE; TEORÍA DEL CINE; MUNSTERBERG; KANTISMO; ESTÉTICA; COGNITIVISMOABSTRACTThis paper aims to explain the Kantian background of Hugo Munsterberg’s philosophy of film. Our author, who was a renowned experimental psychologist and professor at Harvard, in 1916 produced a work that is considered the first systematic manifestation of film theory: The photoplay: a psychological study. We will focus on this book but also we’ll relate it to other Munsterberg’s texts in which his aesthetic theory appears. On the other hand, we will try to offer a theoretical and intellectual context in order to contextualize all his motivations and themes. KEY WORDSPHILOSOPHY OF FILM; THEORY OF FILM; MUNSTERBERG; KANTIANISM; AESTHETICS; COGNITIVISM. (shrink)

Na modernidade, ciência e ética raramente conviveram em harmonia. Sua relação conflitante sempre demarca sobre os tipos de verdade de ambos discursos. A construção de qualquer consenso entre os discursos científico e ético se mantém sobre uma base instável de mútua desconfiança. Essa instabilidade implica, comumente, um confronto permanente entre as verdades e os critérios de ambos discursos. O conflito entre ciência e ética se dá, essencialmente, no campo da teoria da linguagem, ou seja, na análise do discurso. As pretensões (...) de verdade e os efeitos de poder das verdades científicas e éticas, são correlativos ao reconhecimento da verdade de suas proposições e da validade do seu discurso. Para contribuir com alguns esclarecimentos neste debate entre ciência e ética, deveremos, pois, nos introduzir em alguns pontos da teoria da linguagem, ou seja, na historicidade e na hermenêutica. (shrink)

En este artículo se aborda la novela y el film de Georges Perec que llevan por título Un homme qui dort. Se establecen las conexiones filosóficas y literarias que la narración traza, la relación con el concepto de vida cotidiana tal como lo manejaron los Situacionistas o Henri Lefebvre, la búsqueda de la novela sin tema característica de la Modernidad y el concepto del formalismo ruso de extrañamiento como procedimiento de trascender y superar la experiencia instrumentalizada de la realidad.

Este trabajo quiere hacer un balance del primer servicio de inteligencia moderno de nuestra historia. En primer lugar, se examinan sus antecedentes en los momentos anteriores a la transición política, apreciando la mutación de la inteligencia española, que pasa de ser un órgano de militares para vigilar a civiles a ser un órgano con cada vez más civiles para vigilar a militares. En segundo lugar, se refiere la normativa reguladora de este servicio. Después, se expone el proceso de normalización del (...) CESID, que se traduce en una cada vez mayor vocación exterior paralela a la progresiva presencia de España en las relaciones internacionales.…. (shrink)

In 1929 spring, a philosophical encounter occurs in the University of Davos between Germany and France. The central subject was the question What is the man? As opposed to the expectation to presence a debate between the French philosophy and the German one, the center of the encounter was the d..

Resumen En este artículo abordo las relaciones entre la subjetividad y la gubernamentalidad en la obra de Michel Foucault con la finalidad de profundizar y elucidar ciertos elementos que subyacen en su estrategia para escapar de las formas de subjetivación neoliberales. La subjetividad se piensa como la tensión entre un dispositivo de control y un lugar para la resistencia. Su estrategia se funda en la comprensión de los procesos de estatalización y de las prácticas estatales a partir de las cuales (...) podemos entender cómo hemos llegado a ser lo que somos y con ello resistir a los procesos de subjetivación que fomentan dichas prácticas.This article examines the relations between subjectivity and governmentality in the work of Michel Foucault in order to clarify the elements involved in his strategy to escape from neoliberal forms of subjectivation. Thus, i examine how subjectivity emerges from the tension between being a control device and at the same time a place of resistance. Foucault's strategy is based on the understanding of processes of nationalization and State practices, from which we might understand how we have become what we are and, on this basis, resist the processes of subjectivation promoted by state practices. (shrink)

Background: Waiving parent permission can be an option in some epidemiological and social research with adolescents. However, exemptions have not been uniformly considered or applied. Our aim is to critically assess the different factors that could be taken into account when making decisions about waiving active parental permission in observational research with adolescents.DiscussionIn some cases alternatives to parental permission could be applied to protect the rights of both adolescents and parents and also to assure the benefits to adolescents as a (...) group that can come from appropriately conducted studies. However, the criteria of ensuring minimal risk can be difficult to define and apply and a distinction between harm and discomfort is reviewed. Waiving active parental permission could be acceptable when the risk of harm is minimal; when the research questions are related to an activity for which adolescents are not legally considered to be children; when the risk of harm or discomfort may increase if parental permission is required; and when risk of discomfort is low because the questionnaire is not potentially offensive for some adolescents and/or for some parents.SummaryStringent rules concerning parental permission in some studies could be detrimental to adolescents. A framework and a decision tree guide are proposed to help researchers and Research Ethics Committees in their decisions on whether active parental permission must be obtained. (shrink)

El volumen Aesthetic Reason and Imaginative Freedom: Friederich Schiller and Philosophy continúa un esfuerzo que se viene gestando desde hace más de quince años en el ámbito de la investigación filosófica: restituir la figura de Friedrich Schiller como filósofo.

Review of "David Hume: Obras, edición al cuidado de José Luis Tasset. Madrid, Editorial Gredos: 2012. 796 págs. Biblioteca Gredos de Grandes Pensadores. ISBN: 978-84-249-3665-5".

This essay frames systemic patterns of mental abuse against women of color and Indigenous women on Turtle Island (North America) in terms of larger design-of-distribution strategies in settler colonial societies, as these societies use various forms of social power to distribute, reproduce, and automate social inequalities (including public health precarities and mortality disadvantages) that skew socio-economic gain continuously toward white settler populations and their descendants. It departs from traditional studies in gender-based violence research that frame mental abuses such as gaslighting--commonly (...) understood as mental manipulation through lying or deceit--stochastically, as chance-driven interpersonal phenomena. Building on structural analyses of knowledge in political epistemology (Dotson 2012, Berenstain 2016), political theory (Davis and Ernst 2017), and Indigenous social theory (Tuck and Yang 2012), I develop the notion of cultural gaslighting to refer to the social and historical infrastructural support mechanisms that disproportionately produce abusive mental ambients in settler colonial cultures in order to further the ends of cultural genocide and dispossession. I conclude by proposing a social epidemiological account of gaslighting that a) highlights the public health harms of abusive ambients for minority populations, b) illuminates the hidden rules of social structure in settler colonial societies, and c) amplifies the corresponding need for structural reparations. (shrink)