This article establishes an analysis of the first contributions and the importance of the Critical and Positivist theories of accounting in Latin America over the years, through the study of scientific articles by recognized accounting experts from different countries on the theories.. Also, carry out a bibliographic examination of criticism and positivism applied to accounting, resulting in the correlation of concepts focused on accounting in Latin America. The type of research is descriptive with a qualitative approach with the purpose of (...) developing a discussion of the Critical and Positivist theories of accounting in Latin America. Obtaining a greater scope to understand that this social science is immersed in two currents that are based on the fact that knowledge is obtained through practice and can be verified through scientific methods, establishing the importance of understanding the contributions that the critical and positivist theory in the field of accounting science. (shrink)

On the activities of the Indian Philosophical Congress and its role in the development of philosophy in India.

One debate in the experimental exploration of everyday judgments about free will is whether most people are compatibilists or incompatibilists. Some recent research suggests that many people who have incompatibilist intuitions are making a mistake; as such, they do not have genuine incompatibilist intuitions. Another worry is whether most people appropriately understand determinism or confuse it with similar, but different, notions such as fatalism. In five studies we demonstrate people distinguish determinism from fatalism. While people overall make this distinction, a (...) large percentage of people still judge that a person who is fated to perform an action is both free and morally responsible for that action. Those who thought that one freely performs and is morally responsible for a fated action had much stronger compatibilist judgments. These data suggest that a substantial percentage of people have “free will no matter what” intuitions. As a result, even though many people may appear to be compatibilist.. (shrink)

For millennia, Buddhism as a contemplative science has been deeply concerned about solving the problems inherent to the “human condition,” as the Buddha calls it (Dalai Lama 2009), which include mo...

Aulis Aarnio addresses the question of how legal interpretations should be justified. Aarnio considers a justification to be rational only if the justification process has been conducted in a rational way, and if the final result of this process is acceptable to the legal community. According to Aarnio, a theory concerning the justification of legal interpretations should contain a procedural component specifying the conditions of rationality for legal discussions, and a substantial component specifying the material conditions of acceptability for the (...) final result. The procedural component of Aarnio’s theory formulates rules for the rationality of legal discussions. The substantial component specifies when the result of a legal interpretation can be called acceptable. Aarnio considers such a result acceptable if it is acceptable to a particular legal community in which there is consensus with respect to certain norms and values. (shrink)

Radical democratic thinking is becoming intrigued by the material situatedness of its political agents and by the role of nonhuman participants in political interaction. At stake here is the displacement of narrow anthropocentrism that currently guides democratic theory and practice, and its repositioning into what we call ‘the nonhuman condition’. This Critical Exchange explores the nonhuman condition. It asks: What are the implications of decentering the human subject via a new materialist reading of radical democracy? Does this reading dilute political (...) agency? Or should this be seen, on the contrary, as an invitation for new voices and demands to enter into democratic assemblages? How might engagement with the more-than-human disrupt or extend theories of radical democracy? Hans Asenbaum and Amanda Machin discuss the human democratic subject both through radical democratic and new materialist lenses. They suggest that a new materialist decentred subject does not lose agency but further gains political responsibility in radical democracy. Jean-Paul Gagnon highlights the possibility of becoming through loss. In losing our anthropocentric arrogance—our understanding of being other and better than animal—we become more connected and discover our place in human-nonhuman assemblages. Melissa Orlie agrees that something can be gained through renouncing dominant human fantasies and presents a ‘radical democratic naturalism’. By renouncing land violence and acknowledging nature’s subjectivity, we can further nonexploitative radical democratic politics. This is where the notion of ‘tidalectic’ processes introduced by James L. Smith is helpful. Focusing on water and the Indigenous knowledges around rivers, he considers how democracy and community can be reimagined as plural, cyclical and attentive to the nonhuman with which the human is inevitably entangled. Diana Leong offers a different approach. Considering the nonhuman from the perspective of Black Studies demands an awareness to how blackness has long been constituted as non- or partially human. (shrink)

Name der Zeitschrift: Kierkegaard Studies Yearbook Jahrgang: 2017 Heft: 1 Seiten: 395-419.

We have found that the left side of faces displayed in Rembrandt's portraits capture how humans rank male dominance, helping to coordinate avoidance behaviors among asymmetric individuals. Moreover, the left side of faces may also coordinate approach responses, like attractiveness, in human females. Therefore, adding sexual selection to dominance paints a more realistic picture of what the contralateral right hemisphere is doing.

Current models for regulation of parent‐specific gene expression in plants have been based on a small number of imprinted genes in Arabidopsis. These present repression as the default state, with expression requiring targeted activation. In general, repression is associated with maintenance methylation of cytosines, while no role has been found in Arabidopsis imprinting for de novo methylation—unlike the case in mammals. A recent paper1 both reinforces and challenges the model drawn from Arabidopsis. Methylation patterns of two imprinted loci in maize (...) were tracked from gametes to offspring, enabling an exploration of the timing of imprinting. For one gene, fie1, the results were as expected: parent‐specific methylation patterns were inherited from the three types of gamete: egg, central cell and sperm. The behaviour of fie2, however, was a surprise: no alleles were methylated in the gametes, although paternally contributed fie2 is methylated and silent in the endosperm, indicating that, in some cases, plant imprinting requires de novo DNA methylation. This work significantly broadens our understanding of plant imprinting and points to a greater diversity in imprinting mechanisms than has previously been appreciated. BioEssays 28: 1167–1171, 2006. © 2006 Wiley Periodicals, Inc. (shrink)

The public image of nursing is important because it can facilitate or create barriers to achieving an adequate supply of nursing human resources. This study sought to gain a better understanding of nursing’s professional image within the Republic of Georgia. The Nursing Human Resources Systems model was used to guide the study’s exploratory, qualitative approach. Data collection occurred over a 2‐week period in the Republic of Georgia, and thirty‐three participants formed the final study sample. Participants included healthcare professionals, key informants (...) from nonprofit and research institutions, and patients. Data analysis occurred using directed content analysis techniques, and three themes emerged: (a) gender dimension; (b) the nursing service recipient experience; and (c) historical legacies. Themes revealed the complexities of nursing’s image in the country. Findings from this study serve as baseline data for understanding nursing’s image in the Republic of Georgia which could assist with improving pre‐entry nursing production issues. (shrink)

This paper answers the question how pragmatic argumentation which occurs in a legal context, can be analyzed and evaluated adequately. First, the author surveys various ideas taken from argumentation theory and legal theory on the analysis and evaluation of pragmatic argumentation. Then, on the basis of these ideas, she develops a pragma-dialectical instrument for analyzing and evaluating pragmatic argumentation in a legal context. Finally she demonstrates how this instrument can be used by giving an exemplary analysis and evaluation of pragmatic (...) argumentation in a decision of the Dutch Supreme Court. (shrink)

In this contribution the prototypical argumentative patterns are discussed in which pragmatic argumentation is used in the context of legal justification in hard cases. First, the function and implementation of pragmatic argumentation in prototypical argumentative patterns in legal justification are addressed. The dialectical function of the different parts of the complex argumentation are explained by characterizing them as argumentative moves that are put forward in reaction to certain forms of critique. Then, on the basis of an exemplary case, the famous (...) Holy Trinity case, the way in which the U.S. Supreme Court uses pragmatic argumentation in this case is discussed by showing how the court instantiates general prototypical argumentative patterns in light of the institutional preconditions of the justification in the context of the specific case. (shrink)

In this paper, the author develops an instrument for the rational reconstruction of argumentation in which a judicial decision is justified by referring to the consequences in relation to the purpose of the rule. The instrument is developed by integrating insights from legal theory and legal philosophy about the function and use of arguments from consequences in relation to the purpose of a rule into a pragma-dialectical framework. Then, by applying the instrument to the analysis of examples from legal practice, (...) it is demonstrated that the instrument can offer a heuristic and critical tool for the analysis and evaluation of legal argumentation that can ‘bridge’ the gap between more abstract discussions of forms of legal argumentation on the one hand, and legal arguments as they occur in actual legal practice on the other hand. (shrink)

The author gives an analysis of the strategic manoeuvring in the justification of legal decisions from a pragma-dialectical perspective by showing how a judge tries to reconcile dialectical and rhetorical aims. On the basis of an analysis and evaluation of the argumentation given by the US Supreme Court in the famous Holy Trinity case, it is shown how in a case in which the judge wants to make an exception to a legal rule for the concrete case tries to meet (...) the dialectical reasonableness norm by seeing to it that his standpoint is sufficiently defended according to the requirements of the burden of proof of a judge in a rational critical discussion and how he tries at the same time to be rhetorically convincing for the legal audience by presenting the decision as a choice that is in line with the argumentation schemes and starting points that can be considered as accepted by the legal community in the US and by the US community as a whole. (shrink)

In this article the author develops a framework for a pragma-dialectical reconstruction of teleological argumentation in a legal context. Ideas taken from legal theory are integrated in a pragma-dialectical model for analyzing and evaluating argumentation, thus providing a more systematic and elaborate framework for assessing the quality of teleological arguments in a legal context. Teleological argumentation in a legal context is approached as a specific form of pragmatic argumentation. The legal criteria that are relevant for the evaluation of teleological argumentation (...) are discussed and translated in terms of critical questions that are relevant for the evaluation of the various forms of teleological argumentation. (shrink)

This article describes a case study on the Machiguenga, a remote Indigenous tribe affected by the Camisea Gas Project in the Peru. We introduce the anthropological concept of ‘glocalization’ and integrate this with organizational knowledge of ‘identity work’. Our findings demonstrate that identity work is a multi-faceted and boundary spanning process that significantly affects stakeholder relations and contributes to conflict between local communities and oil and gas companies. Indigenous identity can be both threatened and strengthened in response to natural gas (...) development and is related to how individuals, communities and the Machiguenga engage in identity work. We also discuss broader implications for management ethics, including a discussion of how Indigenous self-identify processes create a challenge for stakeholder theory. (shrink)

The Ontology for Biomedical Investigations (OBI) is an ontology that provides terms with precisely defined meanings to describe all aspects of how investigations in the biological and medical domains are conducted. OBI re-uses ontologies that provide a representation of biomedical knowledge from the Open Biological and Biomedical Ontologies (OBO) project and adds the ability to describe how this knowledge was derived. We here describe the state of OBI and several applications that are using it, such as adding semantic expressivity to (...) existing databases, building data entry forms, and enabling interoperability between knowledge resources. OBI covers all phases of the investigation process, such as planning, execution and reporting. It represents information and material entities that participate in these processes, as well as roles and functions. Prior to OBI, it was not possible to use a single internally consistent resource that could be applied to multiple types of experiments for these applications. OBI has made this possible by creating terms for entities involved in biological and medical investigations and by importing parts of other biomedical ontologies such as GO, Chemical Entities of Biological Interest (ChEBI) and Phenotype Attribute and Trait Ontology (PATO) without altering their meaning. OBI is being used in a wide range of projects covering genomics, multi-omics, immunology, and catalogs of services. OBI has also spawned other ontologies (Information Artifact Ontology) and methods for importing parts of ontologies (Minimum information to reference an external ontology term (MIREOT)). The OBI project is an open cross-disciplinary collaborative effort, encompassing multiple research communities from around the globe. To date, OBI has created 2366 classes and 40 relations along with textual and formal definitions. The OBI Consortium maintains a web resource providing details on the people, policies, and issues being addressed in association with OBI. (shrink)

In legal theory, it is widely claimed that decisions in hard cases are based on weighing and balancing. However no reconstructions are given of the deep structure of the complex argumentation underlying the justification of these decisions. The author develops a model for the analysis of weighing and balancing of arguments in the justification of judicial decisions that are based on teleological-evaluative considerations. The justification is reconstructed as a complex argumentation that consists of different levels of argumentation and it is (...) explained how these levels of argumentation relate to the burden of proof of a judge who gives a decision that is based on a weighing and balancing in which teleological-evaluative considerations are invoked. (shrink)

In this paper, I show how a concept of ethics can be derived from Hannah Arendt’s theory of action in The Human Condition , which contains from her call for action. When she looks at the ‘political actor’, as well as at the concept of ‘political situation’, her ethical claim is first of all the need to take initiative, to act. Hence, ‘political situations’ as she defines them are discussed as common responsibilities. But common responsibility is rooted in the in-between (...) of human beings, rather than in individual human nature and is determined by Arendt’s principle of humanity. Therefore, at the centre of an implicit Arendtian ethics stands the world and the in-between of human beings. (shrink)

In this paper, the author describes a dialogical approach tolegal argumentation from the perspective of argumentationtheory. In a pragma-dialectical approach of legalargumentation, the argumentation is considered to be part of acritical discussion aimed at the rational resolution of thedispute. The author describes how a pragma-dialecticalanalysis and evaluation of legal argumentation can be carriedout.

In this paper I will present Arendt’s concept of judging as related to imagination. Her concept of judging is rooted in Kant’s philosophy, yet bears the potential for the political account of the particular. Inserted in the ongoing debate in intercultural philosophy, as of how to take into account particular circumstances, this paper offers an insight into moral judgment as a possible corrective to normative politics. Reflecting on lived politics through moral judgment in particular situations, this paper highlights the importance (...) of imagination and experience for individual decisions. Bearing as a horizon the intercultural debates it refers only to the question as of how particulars can be taken into account in a political intercultural debate. (shrink)

In this contribution the author develops an argumentation model for the reconstruction of weighing and balancing on the basis of teleological-evaluative considerations. The model is intended as a heuristic and critical tool for the rational reconstruction of the justification of judicial decisions. From the perspective of a rational discussion, it makes explicit the choices underlying the weighing and balancing on the basis of goals and values so that they can be made explicit and submitted to rational critique.

Public participation in scientific research has gained prominence in many scientific fields, but the theory of participatory research is still limited. In this paper, we suggest that the divergence of values and goals between academic researchers and public participants in research is key to analyzing the different forms this research takes. We examine two existing characterizations of participatory research: one in terms of public participants' role in the research, the other in terms of the virtues of the research. In our (...) view, each of these captures an important feature of participatory research but is, on its own, limited in what features it takes into account. We introduce an expanded conception of norms of collaboration that extends to both academic researchers and public participants. We suggest that satisfying these norms requires consideration of the two groups' possibly divergent values and goals, and that a broad characterization of participatory research that starts from participants' values and goals can motivate both public participants’ role in the research and the virtues of the research. The resulting framework clarifies the similarities and differences among participatory projects and can help guide the responsible design of such projects. (shrink)

Is the United States "the land of equal opportunity" or is the playing field tilted in favor of those whose parents are wealthy, well educated, and white? If family background is important in getting ahead, why? And if the processes that transmit economic status from parent to child are unfair, could public policy address the problem? Unequal Chances provides new answers to these questions by leading economists, sociologists, biologists, behavioral geneticists, and philosophers.New estimates show that intergenerational inequality in the United (...) States is far greater than was previously thought. Moreover, while the inheritance of wealth and the better schooling typically enjoyed by the children of the well-to-do contribute to this process, these two standard explanations fail to explain the extent of intergenerational status transmission. The genetic inheritance of IQ is even less important. Instead, parent-offspring similarities in personality and behavior may play an important role. Race contributes to the process, and the intergenerational mobility patterns of African Americans and European Americans differ substantially.Following the editors' introduction are chapters by Greg Duncan, Ariel Kalil, Susan E. Mayer, Robin Tepper, and Monique R. Payne; Bhashkar Mazumder; David J. Harding, Christopher Jencks, Leonard M. Lopoo, and Susan E. Mayer; Anders Björklund, Markus Jäntti, and Gary Solon; Tom Hertz; John C. Loehlin; Melissa Osborne Groves; Marcus W. Feldman, Shuzhuo Li, Nan Li, Shripad Tuljapurkar, and Xiaoyi Jin; and Adam Swift. (shrink)

In this paper, I am arguing for hermeneutic responsibility in political judgment, as it can be attributed to Arendt’s work. Political judgment is reflective judgment relying on representation by imagination and therefore only has exemplary validity. Along the line of Arendt’s Lectures on Kant’s Political Philosophy, I point out her argument for a different generality in politics than the generality of concepts. This generality of political judgment always refers back to the particular. Only by this reference to the particular, namely (...) to facts and situations of direct interaction, can the spectator, who undertakes the political judgment, create the public realm where action takes place. However, this task attributed to the spectator also implies the task of reshaping the public realm. These acts of giving an account of and reconsidering all over again facts handed over by narration and testimony imply the hermeneutic responsibility to unceasingly retrieve factual truth which is rooted in direct interaction. (shrink)

In my paper I discuss belonging to a community as a lived experience aiming at interrogating with Hannah Arendt the dynamics of constituting or reshaping communities through action. The ungraspable »we« of communities allows for both constraining narratives and initiating new forms of belonging as a response to the need to belong. Acting together creates communities which can overturn the often painful experience of belonging to unbearable social units.

This paper argues that Habermas's conception of the rationality of moral and legal discussions has import for argumentation theorists interested in the rationality of public deliberations in politics and law. I begin with a survey of Haber mas's discourse theory and his criteria of rationality for moral and legal discourse. I then explain why, in his view, the forms of rational discourse in morality and law complement each other. My aim is to show how Habermas's account of this complementary relationship (...) opens up fruitful perspectives for argumentation theory. Specifically, his thought can stimulate research regarding, on the one hand, the ways in which legal procedures provide for presumptively rational resolutions of moral disputes and, on the other hand, the applicability of ideal argumentation-theoretic models to the legal field. I conclude with a proposal for integrating Habermas's ideas in a research program for legal argumentation. (shrink)

Evolutionary psychology is among the various evolutionary and cognitive perspectives that have been used to account for the origins of art. It sets out to explain modern human psychology by means of the evolutionary history of the species, and by determining why and how our extant cognitive machinery evolved as adaptations to past environmental surroundings or by-products of such adaptations. In the case of art, evolutionary psychologists seek to track down its cognitive foundations and establish its evolutionary rationale, for instance (...) by determining which function artistic behaviour as a whole might have performed. However, several methodological issues and gaps currently impede evolutionary psychological research on art: empirical support is often lacking, adaptationist claims are not adequately substantiated, and the definition and scope of basic aspects of evolutionary psychology often remain underspecified. This paper reviews the central themes that evolutionary psychology currently advances to account for the emergence of visual arts, music and fiction, addresses the most relevant methodological issues, and provides some suggestions that might help to develop evolutionary research on art. (shrink)

At the dawn of the Upper Palaeolithic era around 45,000 BP, Homo sapiens migrated into Europe. This process was accompanied by the extinction of Neanderthals, which has led many to believe that this species was cognitively and behaviorally inferior to anatomically modern humans. In recent years, however, this view has been challenged. This paper focuses on art and aesthetic practices among Neanderthals, as one of the exponents of modernity. It explores to what extent central cognitivist accounts of differences with Homo (...) sapiens are supported by both theoretical arguments and empirical evidence. The commonly cited cognitive capacity for symbolism may be less crucial for art than hitherto assumed, and several other variables, such as demography and ecology, adapt the mainstream idea that the crucial difference between Neanderthals and anatomically modern humans is of a cognitive nature. As such, Neanderthals may have been artists as well, challenging longstanding ideas about the uniqueness of our species. (shrink)

This essay proposes a review of the conceptual basis of the Complex Paradigm o Complex Thought. It reviews its core assumptions and give examples in the social sciences.

In this essay, some approaches towards the interpretation of language in the early thought of Heidegger are discussed, especially in Being and Time. Heidegger’s language can be understood by pointing out that he saw life as the main interest of philosophy, and questioned philosophy with regard to how it can determine itself. In contrast to Heidegger’s later writings, language is not the primary issue of discussion in the earlier period of his thinking. Therefore, different approaches to language need to be (...) taken. Language can be understood by following the existential analysis of Dasein , namely the interpretation of Rede . Further, the interpretations of Heidegger on Aristotle need to be discussed. As the Greeks had no word for language, the misleading interpretations of logos, dominating the history of philosophy, had an influence on the theory of language. Finally, taking account of prudence as a way to discover beings, another view on language can be found. In this approach to an understanding of language in the early thought of Heidegger, the manner of thinking about language is different to later approaches through poetry. There are traces of thinking about language in Being and Time and Heidegger’s earlier lectures. However, first of all, they have to be found. (shrink)

In this contribution I characterize the role of the judge in the context of the argumentative activity of legal proceeding. I describe the role of the judge from a pragma-dialectical perspective and explain in which way this role promotes a rational resolution of the dispute. I specify how a critical discussion in accordance with the ideal model is implemented in legal procedure to accomplish the institutional point, a resolution of the dispute in accordance with the Rule of Law.