La normativa fiscal comunitaria, y muy especialmente el IVA, está orientada al logro del principio de neutralidad respecto del tráfico empresarial, pero por la propia competencia fiscal entre el Estado y las Comunidades Autónomas e, incluso, la forma de retribución de las Oficinas Liquidadoras se está llegando a interpretaciones discutibles, con argumentos formalistas en exceso, con el fin de encontrar nuevos hechos imponibles que, además, de incumplir el régimen de incompatibilidad de los tributos de la imposición indirecta están afectando a (...) la competitividad de nuestras empresas, encareciendo los bienes y servicios y muy especialmente el tráfico inmobiliario y el mercado del suelo, y que han afectado a la competitividad de nuestra economía de una manera estructural. (shrink)

El trabajo consiste en una elucidación de los elementos que conforman el concepto de pena natural (poena naturalis) en el Derecho penal. Se puede caracterizar la pena natural como el daño o sufrimiento que recae sobre el autor de un delito, producto de la comisión del mismo, que debe ser descontado de la pena legal que ha de aplicársele. Si bien existe un mínimo acuerdo sobre esto, tanto en la jurisprudencia como en la doctrina penal se observan serios desacuerdos acerca (...) de los requisitos que se deben cumplir para reconocer que se está frente a una pena natural. Para elucidar los elementos, se utilizará el constructivismo conceptual de Ronald Dworkin, a fin de describir el desacuerdo y sus implicancias, reconocer los elementos principales de la pena natural y justificarlos bajo su mejor luz moral. ABSTRACT This study focuses on the clarification of the conceptual elements of poena naturalis in criminal law settings. The poena naturalis is the damage or suffering that falls on the convict for its commission. This damage must be deducted from the poena forensis to be applied. Although there is a minimum agreement about the concept of poena naturalis, in the jurisprudence and among legal scholars, there are serious disagreements about the elements of poena naturalis. To elucidate the elements, I will adopt Ronald Dworkin’s conceptual constructivism to describe the disagreement and its implications. At last, I will justify the main elements of the poena naturalis by their best moral light. (shrink)

La pena natural es una situación paradójica que se puede presentar cuando el autor de un delito, al cometerlo o a causa de éste, ha sufrido un daño igual o mayor al que padecería si el juez de la causa le aplicara la pena estatal prevista para tal conducta. Se da con frecuencia al juzgar ciertos accidentes viales, cuando el acusado ya carga el peso de ser quien, por imprudencia, mató a su pareja o familiar cercano, por ejemplo. Pero ¿en (...) qué situaciones y cómo cabe recurrir a la pena natural? En esta investigación, Manuel Serrano explora las diversas aristas y posturas en pugna que atraviesan este tema, donde se cruzan cuestiones como la idea de la “culpa compensada”, la prohibición de aplicar castigo doble por un mismo hecho (non bis in idem) y la clemencia judicial. El autor desmonta la estructura conceptual de la pena natural, estudia jurisprudencia argentina y recorre producciones teóricas de juristas que se han preocupado por este asunto complejo, profundo y poco abordado del derecho penal. (shrink)

Relying on some auxiliary assumptions, usually considered mild, Bell’s theorem proves that no local theory can reproduce all the predictions of quantum mechanics. In this work, we introduce a fully local, superdeterministic model that by explicitly violating ‘settings independence’—one of these auxiliary assumptions, requiring statistical independence between measurement settings and systems to be measured—is able to reproduce all the predictions of quantum mechanics. Moreover, we show that contrary to widespread expectations, our model can break settings independence without an initial state (...) that is too complex to handle, without visibly losing all explanatory power, and without outright nullifying all of experimental science. Still, we argue that our model is unnecessarily complicated and does not offer true advantages over its non-local competitors. We conclude that while our model does not appear to be a viable contender to its non-local counterparts, it provides the ideal framework to advance the debate over violations of statistical independence via the superdeterministic route. (shrink)

¿Qué pasaría si, en el momento fundacional de la modernidad, el personaje principal no fuera el yo cartesiano, sino ese otro personaje que Descartes llamó genio maligno? Esa es la hipótesis que plantea el presente ensayo: ¿qué ocurriría si en lugar de la agotada certeza del yo, el mundo moderno se hubiera asentado más bien sobre la confusión y sobre la trampa que se condensan en la metáfora del genio maligno? Desde esa hipótesis, la mayor parte de las configuraciones filosóficas (...) de eso que llamamos modernidad aparecen transfiguradas, se convierten en meras repeticiones de aquel fraude básico que ocultan. Pero donde tales configuraciones velan ese gesto al repetirlo, el género de terror y los discursos sobre la angustia y la locura parecen haberlo denunciado como grietas de un edificio sin fondo. Este es el viaje apasionante que se propone en este libro, un viaje en el que autores como Poe, Stevenson o Conrad se atreven a proponernos lecturas de Nietzsche, Heidegger o Deleuze y Foucault, en el que personajes como Frankenstein o el doctor Jekyll nos enseñan aspectos inéditos de la filosofía de los siglos modernos, un viaje en el que la posmodernidad se revela como el penúltimo recurso retórico de un personaje ficticio y casi olvidado. (shrink)

Neoclassical economics assumes that individuals have stable and context-independent preferences, and uses preference satisfaction as a normative criterion. By calling this assumption into question, behavioural findings cause fundamental problems for normative economics. A common response to these problems is to treat deviations from conventional rational choice theory as mistakes, and to try to reconstruct the preferences that individuals would have acted on, had they reasoned correctly. We argue that this preference purification approach implicitly uses a dualistic model of the human (...) being, in which an inner rational agent is trapped in an outer psychological shell. This model is psychologically and philosophically problematic. (shrink)

This note replies to a comment by Daniel Hausman on our paper ‘Preference purification and the inner rational agent: a critique of the conventional wisdom of behavioural welfare economics’. We clarify our characterisation of behavioural welfare economics and acknowledge that Hausman does fully endorse this approach. However, we argue that Hausman’s response to our critique, like behavioural welfare economics itself, implicitly uses a model of an inner rational agent.

El siguiente texto se circunscribe en el ámbito de la filosofía de la religión; tiene como objeto central analizar la alienación del hombre dentro del fenómeno religioso (particularmente en las religiones monoteístas) y cómo esta origina intolerancia social en las sociedad contemporáneas entre hombres que no comparten las mismas creencias; esta postura ha causado momentos de violencia extrema a lo largo de la historia humana y otra tanta en la actualidad como el conflicto en el Medio Oriente – Judíos y (...) Musulmanes. Para tal empresa tomaremos como referencia la crítica a la religión expuesta por el pensador alemán del siglo XIX Ludwig Feuerbach en su obra principal: La esencia del cristianismo (Das Wesen des Christentums), complementándolo con otros críticos religiosos (Voltaire, Kirsch, Freud, etc.). Por último, expondremos el ateísmo humanista de Feuerbach como alternativa para la superación de la intolerancia social. (shrink)

A central debate in the current philosophical literature on temporal experience is over the following question: do temporal experiences themselves have a temporal structure that mirrors their temporal contents? Extensionalists argue that experiences do have a temporal structure that mirrors their temporal contents. Atomists insist that experiences don’t have a temporal structure that mirrors their contents. In this paper, I argue that this debate is misguided. Both atomism and extensionalism, considered as general theories of temporal experience, are false, since temporal (...) experience is not a single undifferentiated phenomena as both theories require. I argue for this conclusion in two steps. First, I show that introspection cannot settle the debate. Second, I argue that the neuroscientific evidence is best read as revealing a host of mechanisms involved in temporal perception - some admitting of an extensionalist interpretation while others admitting only of an atomistic interpretation. As a result, neither side of the debate wins. (shrink)

This essay is part of a dossier on Cristina Lafont's book Democracy without Shortcuts.

We argue that animals are not cognitively stuck in time. Evidence pertaining to multisensory temporal order perception strongly suggests that animals can represent at least some temporal relations of perceived events.

Edward Aloysius Pace, philosopher and educator, by J. H. Ryan.-Neo-scholastic philosophy in American Catholic culture, by C. A. Hart.- The significance of Suarez for a revival of scholasticism, by J. F. McCormick.- The new physics and scholasticism, by F. A. Walsh.- The new humanism and standards, by L. R. Ward.- The purpose of the state, by E. F. Murphy.- The concept of beauty in St. Thomas Aquinas, by G. B. Phelan.- The knowableness of God: its relation to the theory of (...) knowledge in St. Thomas, by Matthew Schumacher.- The modern idea of God, by F. J. Sheen.- The analysis of association of its equational constants, by T. V. Moore.- Bibliography (p. 224-225) - Character and body build in children, by Sister M. Rosa McDonough. Bibliography (p. 248-249) - The moral development of children, by Sister Mary.- Medieval education (700-900) by T. J. Shahan.- The need for a Catholic philosophy of education, by George Johnson. (shrink)

A partir de los conceptos de carácter, virtud y amistad propuestos por la ética de la ficción de Wayne Booth, realizamos un análisis comparativo entre los efectos éticos provocados por el territorio y la música en las novelas Península, Península de Hernán Lara Zavala y en El llamado de los tunk’ules de Marisol Ceh Moo. Sugerimos que, a pesar de estar ante dos novelas que comparten el mismo contexto geo-histórico, los efectos éticos causados por el territorio y la música, bajo (...) la idea de Yucatán, guardan diferencias que ameritan llevar a cabo una co- ducción para dilucidar el tipo de compañía literaria que nos ofrecen. (shrink)

While we perceive events in our environment through multiple sensory systems, we nevertheless perceive all of these events as occupying a single unified timeline. Time, as we perceive it, is unified. I argue that existing accounts of the perceived unity of time fail. Instead, the perceived unity of time must be constructed by integrating our initially fragmented timekeeping capacities. However, existing accounts of multimodal integration do not tell us how this might occur. Something new is needed. I finish the paper (...) by articulating the hurdles that must be overcome to provide an account of the perceived unity of time. (shrink)

It’s often claimed in the philosophical and scientific literature on temporal representation that there is no such thing as a genuine sensory system for time. In this paper, I argue for the opposite—many animals, including all mammals, possess a genuine sensory system for time based in the circadian system. In arguing for this conclusion, I develop a semantics and meta-semantics for explaining how the endogenous rhythms of the circadian system provide organisms with a direct information link to the temporal structure (...) of their environment. In doing so, I highlight the role of sensory systems in an information processing architecture. (shrink)

Memories often come with a feeling of pastness. The events we remember strike us as having occurred in our past. What accounts for this feeling of pastness? In his recent book, Memory: A self-referential account, Jordi Fernández argues that the feeling of pastness cannot be grounded in an explicit representation of the pastness of the remembered event. Instead, he argues that the feeling of pastness is grounded in the self-referential causal content of memory. In this paper, I argue that this (...) account falls short. The representation of causal origin does not by itself ground a feeling of pastness. Instead, I argue that we can salvage the temporal localization account of the feeling of pastness by describing a form of egocentric temporal representation that avoids Fernández’s criticisms. (shrink)

Various writers have attempted to use the sender-receiver formalism to account for the representational capacities of biological systems. This paper has two goals. First, I argue that the sender-receiver approach to representation cannot be complete. The mammalian circadian system represents the time of day, yet it does not control circadian behaviours by producing signals with time of day content. Informative signalling need not be the basis of our most basic representational capacities. Second, I argue that representational capacities are primarily about (...) control, and only when specific conditions obtain does this control require informative signalling. (shrink)

The objective of this study has been to establish the level of significance that Gustavo Gutierrez and Juan Luis Segundo attribute to politics in their contributions to liberation theology and to extract the relevant consequences for political theory. ;A systematic analysis of the theory of history in the works of these two authors indicates a higher level of integration between Christianity and politics that is usual in Christian political thought. Liberation is equated with salvation and political liberation is seen as (...) one of its components. This brings politics to a position of privilege. When at the service of justice it occupies, for our authors, a high rank among Christian concerns and when devoted to oppression it requires diligent response from every Christian. ;This understanding of politics is valuable in that it accentuates the political aspect of the Christian theory of history, an element frequently underestimated. Certain tensions remain, however, in the theory as a result of this emphasis: between the moral improvement expected from the involvement in political activities conducive to justice and the moral ambiguity of political structures emerging from such activity; and between the use of the concept of class struggle and notions of conversion and reconciliation. Finally, there is the danger of reducing the critical ability of Christians regarding a particular political project by identifying it with the concept of eschatology. (shrink)

La filosofía, como "toma de posición razonada respecto a la totalidad de lo real", constituye todavía hoy, en la modernidad tardía, quizás no un saber propiamente dicho, pero sí, en todo caso, una "sabiduría buscada" ; una sabiduría que se constituye por relación a la razón y que no renuncia a abordar las cuestiones últimas, fundamentales y metafísicas. El filósofo resulta, pues, guardián de una tradición de inquietudes y problemas intelectuales hondamente humanos que no deben ser acallados. Para ellos la (...) ciencia no tiene una adecuada solución, pero permanecen ahí incitando al pensamiento e invitando a superar toda concepción positivista de la razón. ¿Cómo hacer compatible la pervivencia actuante de esa tradición y el irrenunciable criticismo que hacia la misma mantiene, por razones sobradamente justificadas, la racionalidad ilustrada? He aquí quizá una de las tareas más difíciles, pero también más estimulantes, que tiene ante sí la filosofía actual. (shrink)

BackgroundUmbilical cord banks are a central component, as umbilical cord tissue providers, in both medical treatment and scientific research with stem cells. But, whereas the creation of umbilical cord banks is seen as successful practice, it is perceived as a risky style of play by others. This article examines and discusses the ethical, medical and legal considerations that arise from the operation of umbilical cord banks in Mexico.DiscussionA number of experts have stated that the use of umbilical cord goes beyond (...) the mere utilization of human tissues for the purpose of treatment. This tissue is also used in research studies: genetic studies, studies to evaluate the effectiveness of new antibiotics, studies to identify new proteins, etc. Meanwhile, others claim that the law and other norms for the functioning of cord banks are not consistent and are poorly defined. Some of these critics point out that the confidentiality of donor information is handled differently in different places. The fact that private cord banks offer their services as "biological insurance" in order to obtain informed consent by promising the parents that the tissue that will be stored insures the health of their child in the future raises the issue of whether the consent is freely given or given under coercion. Another consideration that must be made in relation to privately owned cord banks has to do with the ownership of the stored umbilical cord.SummaryConflicts between moral principles and economic interests (non-moral principles) cause dilemmas in the clinical practice of umbilical cord blood storage and use especially in privately owned banks. This article presents a reflection and some of the guidelines that must be followed by umbilical cord banks in order to deal with these conflicts. This reflection is based on the fundamental notions of ethics and public health and seeks to be a contribution towards the improvement of umbilical cord banks' performance. (shrink)

La renta básica se nos presenta en la obra de Philippe van Parijs como una propuesta política filosóficamente argumentada, de modo tal que convencerá tanto al teórico de la justicia como al ciudadano que votará su implantación. En este artículo analizamos la argumentación de van Parijs mostrando cómo la efectividad política de sus tesis sólo se sostiene a costa de reducir el debate sobre la renta básica a los términos de su propia concepción de la ética. Ponemos en duda, por (...) nuestra parte, el alcance de esta reducción sobre un doble plano: diluye por completo la dimensión prudencial de toda argumentación política, y no deja más alternativa que la educación sentimental para quienes no se dejen convencer por el equilibrio reflexivo. (shrink)

Este artículo estudia la justificación normativa de la adopción de los ensayos clínicos aleatorizados por parte de las autoridades sanitarias británicas como estándar metodológico en 1946. A partir de un análisis de los distintos intereses de los participantes en el proceso (pacientes, médicos, farmacéuticas y el propio Estado) argumentamos que la aleatorización se adoptó como mecanismo de asignación imparcial de tratamientos, aunque sus propiedades estadísticas no fueran bien comprendidas. Tal justificación permanece aún vigente.

Chile’s recent history has gone through a hybrid conjuncture between what has been called the “social outbreak” on October 18, 2019, and the declaration of health emergency by COVID-19 promulgated on March 18, 2020. In such a context, this article describes and interprets two presidential speeches that announce the States of Exception based on conjunctural enemies’ rise. This social problem is investigated from Critical Discourse Studies and Systemic Functional Linguistics, particularly the appraisal system, together with the categories of legitimation proposed (...) by van Leeuwen. This research is positioned from a qualitative perspective and takes as a corpus of analysis the two speeches declaring a State of Exception by President Piñera in 2019 and 2020, respectively. These speeches are available to the public at https://prensa.presidencia.cl/. The results show that an enemy is constructed in both cases by contrasting the actions taken or not, which present negative appreciation valuations in the case of COVID-19 and negative integrity judgments in the case of the social outbreak. In both cases, key social actors emerge that are firmly legitimized within the State of Exception framework, which in turn is based on the categories of authority and moral legitimation. In conclusion, the enemy’s construction is identified in both cases with modification of the actors that interact through a problem, an action, and an agent that solves the problem constructed. (shrink)