Resumen Este artículo tiene por objetivo exponer cómo la contaduría como profesión puede ampliar su horizonte de reflexión sobre el concepto de bien común fundamentándose en los postulados principales de la Doctrina Social de la Iglesia dentro de su horizonte interpretativo, para lo cual se basa en una metodología cualitativa y un método dialógico fundamentado en la hermenéutica gadameriana. El principal aporte de este estudio es proponer que la contaduría, basada en el bien común desde la Doctrina Social de la (...) Iglesia, tiene que cambiar de paradigma, generar y comunicar información financiera y no financiera orientada hacia todo el hombre y a todos los hombres, y estar orientada hacia la eco-nomía y la eco-logía. Abstract This paper aims to expose how accounting as a profession can broaden its horizon of reflection on the concept of common good based on the main postulates of the Catholic Social Teaching within its interpretive horizon, for which it is based on a qualitative methodology and a dialogic method founded on Gadamerian hermeneutics. The main contribution of this study is to propose that accounting, based on the common good from the Catholic Social Teaching, must change the paradigm, generate and communicate financial and non-financial information oriented towards all man and all men, and be oriented towards eco-nomy and eco-logy. (shrink)

Esta investigación tiene como finalidad responder, desde la filosofía y literatura de Camus, la pregunta de si el hombre puede ser feliz sin Dios. Para llevar a cabo este trabajo, se utiliza un método hermenéutico, pues se hace un acercamiento dialógico y holístico a las obras del pensador argelino para descubrir su pensamiento respecto a Dios y a la felicidad humana. Los principales resultados de la investigación concluyen que el hombre puede ser feliz sin Dios en la medida en que, (...) en primer lugar, acepte el absurdo y viva su rebeldía, y, en segundo lugar, comprenda la felicidad como una vocación ontológica más allá de un estado. (shrink)

La investigación, al ser un ejercicio de naturaleza humana, permite realizar la descripción de una porción de realidad desde su objeto de estudio; por tanto, este trabajo investigativo permitió abordar algunos aportes de la teoría crítica de Frankfurt a través del ejercicio filosófico-reflexivo, orientado a pensar lo social desde lo humano con el fin de transformar una postura tradicional, desde lo crítico, contrastando la heteronimia que seculariza las voluntades humanas, pensando las problemáticas sociales desde el reconocimiento del otro como sujeto (...) y generando acciones encaminadas a la emancipación de los fenómenos tradicionales como es la “Cultura de Guerra” desde la educación policial. (shrink)

Name der Zeitschrift: Deutsche Zeitschrift für Philosophie Jahrgang: 65 Heft: 2 Seiten: 337-348.

Despite the fact that their disagreement concerns the most basic metaethical and metaphysical questions regarding our relation to nature, it has become apparent that many anthropocentrists share with nonanthropocentrists a concern for the environment for its own sake, that is to say, a noninstrumental concern for nature. This concern is also present in practical spheres of environmental engagement. With regard to the philosophical task of justifying the claim that we ought to protect nature, this concern imposes on those that share (...) it at least three conditions: priority, independence of future interaction, and universality. Reasonably specified, these conditions are neutral between anthropocentrism and nonanthropocentrism and should be attractive to both camps. Although there are reasons to think it would be difficult to meet all three conditions at the same time, with some modification a promising way to do it becomes apparent. (shrink)

Normal 0 21 false false false ES X-NONE X-NONE MicrosoftInternetExplorer4 Sin duda, la preocupación básica del pensamiento de Gilles Deleuze es la ontología. Siempre basado en una reflexión ontológica este filósofo abordará otros campos como la política y la estética. Sin embargo, poco se ha atendido al papel que el lenguaje desempeña con respecto al tema ontológico en esta obra. De hecho el lenguaje parece no ser una de las preocupaciones centrales de Deleuze, a pesar de que los casos en (...) que lo considera con cierta exclusividad son muy significativos, pues terminan constituyendo lo que podría considerarse una teoría sobre el lenguaje que lo pone en una relación esencial con la ontología. En este escrito trataré de reconstruir este cuerpo teórico sobre lenguaje y ontología recurriendo, en primer lugar, a Lógica del sentido y luego a la formulación perfeccionada de “Postulados de la lingüística” y Foucault. (shrink)

Esta investigación presenta planteamientos fenomenológicos y hermenéuticos sobre el quehacer teológico en el contexto de la Universidad Católica Luis Amigó, en miras a la renovación del trabajo del pregrado definido como una Teología en contexto. Se buscó comprender en qué consiste tal quehacer teológico porque así lo requiere la carrera en los actuales marcos de comprensión socioeclesial, además de las definiciones institucionales dentro de la Universidad. Para esta comprensión, junto a la revisión de los aportes históricos, filosóficos y teológicos en (...) general, se hizo necesario plantear una metodología cualitativa que incluyó, a partir de la técnica del grupo focal, la experiencia de estudiantes y maestros que entienden, fraguan y asimilan este conocimiento teológico-contextual al interior de las aulas de clase. Así se da cuenta del mundo de la vida y de la interpretación del acto de vida, donde se hacen las construcciones teológicas. Finalmente, se comparte el análisis y discusión de los resultados con el propósito de aportar horizontes desde y para la institución, con el fin de facilitar una Teología al servicio de las comunidades y de la sociedad colombiana. (shrink)

The discovery of Neptune was one of the greatest achievements of nineteenth-century astronomy. Using nothing but calculus and some observations of the Uranus’ anomalous motion, Adams and Le Verrier got to determine, independently, the possible place and mass of a hypothetical planet, which would produce its observational discovery. In this paper I will demonstrate that the methods used by these astronomers were influenced by Newton’s method of analysis and synthesis. Considering this, I will also expose, that some astronomy’s general epistemological (...) principles could be deduced when we consider these investigation methods. (shrink)

RESUMEN Este trabajo pretende analizar el papel jugado por la ideología en lo que respecta al despliegue histórico de los derechos humanos, interrogándose sobre si dicho despliegue ha cumplido con una función eminentemente ideológica. La reflexión transcurrirá a través de la visión de dos pensadores que han mantenido una de las discusiones filosóficas contemporáneas más interesantes: Louis Althusser y Michel Foucault. En un primer momento, se esbozará la teoría althusseriana de la ideología, con el fin de sostener que los derechos (...) humanos han operado como un "aparato ideológico", interpelando al individuo desde un contexto inmanentemente capitalista. En un segundo momento, comprobaremos que Michel Foucault fue muy crítico con los planteamientos althusserianos. La noción de sujeto trascendental será crucial en dicha crítica, puesto que en la perspectiva foucaultiana nunca existen sujetos constituidos con anterioridad a las tramas de poder efectivas. En el análisis foucaultiano, la ideología dejará de ocupar un lugar esencial. Las aportaciones de Slavoj Žižek también resultarán, por cierto, determinantes en toda esta discusión. Finalmente, se trazarán algunas reflexiones criticas para pensar la posibilidad emancipadora de los derechos humanos en el mundo contemporáneo. ABSTRACT This paper intends to analyze the role played by ideology in regard to the historical implementation of human rights, questioning whether this implementation has fulfilled an eminently ideological function. The reflection will pass through the vision of two scholars who have held one of the most interesting contemporary philosophical discussions: Louis Althusser and Michel Foucault. At first, the Althusserian theory of ideology will be outlined, in order to defend that human rights have operated as an "ideological apparatus", questioning the individual from an immanently capitalist context. Then, we will verify that Michel Foucault was very critical of the Althusserian approaches. The notion of a transcendental subject will be crucial in such criticism, since in the Foucaultian perspective there are never subjects that are constituted prior to effective dynamics of power. In Foucaultian analysis, ideology will no longer occupy an essential place. The contributions of Slavoj Žižek will also be, by the way, decisive throughout this discussion. Finally, some critical reflections will be drawn to think about the emancipatory possibility of human rights in the contemporary world. (shrink)

The notion of individualised evidence holds the key to solve the puzzle of statistical evidence, but there’s still no consensus on how exactly to define it. To make progress on the problem, epistemologists have proposed various accounts of individualised evidence in terms of causal or modal anti-luck conditions on knowledge like appropriate causation, sensitivity and safety. In this paper, I show that each of these fails as satisfactory anti-luck condition, and that such failure lends abductive support to the following conclusion: (...) once the familiar anti-luck intuition on knowledge is extended to individualised evidence, no single causal or modal anti-luck condition on knowledge can succeed as the right anti-luck condition on individualised evidence. This conclusion casts serious doubts on the fruitfulness of the move from anti-luck conditions on knowledge to anti-luck conditions on individualised evidence. I expand on these doubts and point out further aspects where epistemology and the law come apart: epistemic anti- luck conditions on knowledge do not adequately characterise the legal notion of individualised evidence. (shrink)

Despite the substantial appeal of the safety condition, Kelp (J Philos Res 34:21–31, 2009; Am Philos Q 53:27–37; Good Thinking. A Knowledge First Virtue Epistemology, Routledge, London, 2018) has raised a difficult challenge for safety-theoretic accounts of knowledge. By combining Gettier-style fake barn cases with epistemic Frankfurt cases, he concludes that no formulation of safety can be strong enough to predict ignorance in the former and weak enough to accommodate knowledge in the latter. In this note, my contribution is two-fold. (...) Firstly, I take up Kelp’s challenge and I show that, once properly understood, safety successfully rises to it. Secondly, I draw a more general lesson on the safety condition: a satisfactory solution to Kelp’s challenge calls for a revision of the standard formulation of safety, which must be indexed to both methods and environments. My conclusion will be that an environment-relative version of safety not only meets Kelp’s challenge, but it also advances our understanding of the safety condition on knowledge. (shrink)

Most of the existing studies on Bourdieu and the digital regards the social and class distinctions in the use of digital technologies, thus presupposing a certain transparency of technologies themselves. Our proposal is to refer to this attitude as “Bourdieu outside the digital.” Yet in this paper, another perspective called “Bourdieu inside the digital” is developed, which moves the focus on the effects of some emerging technologies on social distinctions and discrimination. The main hypothesis is that algorithms of machine learning (...) are producers and reproducers of habitus. Although their results present a greater granularity with respect to the standard techniques of the past, these algorithms still reduce individuals to categories, general trends, classes, and behaviors. Such a reduction has flattening effects on the individuals’ self-understanding, especially in terms of identity and interaction with the social world. This is the phenomenon described in the article as the “personalization without personality,” whose consequences are both existential and social-political. This idea will be illustrated through qualitative and comparative analysis between the correspondence analysis and the multiple correspondence analysis used by Bourdieu in his works and some of those techniques that are performed today in big data analytics. (shrink)

In Mossio & Taraborelli (2008) we challenged the assumption according to which the ecological and sensorimotor approaches are mere conceptual variations on the same enactive theme. We showed, on the contrary, that they endorse substantially different notions of an 'action-dependent perceptual invariant' and we submitted that this distinction has interesting theoretical and empirical implications. This dissimilarity between ecological and sensorimotor theories stems, in our view, from a more fundamental divergence on the nature of perceptual information. Since Gibson's work, the ecological (...) approach has adopted a fundamentally realist stance, according to which this information is 'picked up', 'revealed', 'encountered' and 'exploited' by the organism (as a range of affordances) but not 'constituted' by the activity of the organism. In contrast, sensorimotor approaches take an explicit interactivist position, which sees the perceiver's motor activity as a determinant of perceptual information itself. Pascal & O'Regan (2008) suggest that our analysis of the relationship between ecological, sensorimotor and enactive theories would benefit from a further distinction. The original enactive approach (Varela et al. 1991; Maturana, 2002; Thompson, 2007), they argue, should not be lumped together with contemporary sensorimotor approaches to perception: whereas sensorimotor theories endorse an externalist view of perception, according to which 'perception can only be understood as a form of interaction of the organism with the environment', the original enactive approach by Varela and collaborators would have strong 'idealist underpinnings'. (shrink)

Behavioural spillovers refer to the influence that a given intervention targeting behaviour 1 exerts on a subsequent, non-targeted, behaviour 2, which may or may not be in the same domain (health, finance etc.) as one another. So, a nudge to exercise more, for example, could lead people to eat more or less, or possibly even to give more or less to charity depending on the nature of the spillover. But what if spillovers also operate backwards; that is, if the expectation (...) of behaviour 1 influences behaviour 0 that precedes it? For example, a person may form an intention to exercise prompted by a policy intervention but overeat at present as a result. We define such a possibility as a "spillunder". In the proposed article, we critically review the few papers that we have identified through a narrative literature review which have demonstrated spillunder effects to date, and we propose a conceptual framework. Based on evidence about the human mind and behaviour from psychology and economics, we argue that spillunder effects may be more common than the limited empirical findings suggest. We propose six representative mechanisms through which the prospect of behaviour 1 may impact behaviour 0: executive functions, moral licensing and moral cleansing, emotion regulation, energization, construal level, and savouring and dread. We further discuss the policy and practical implications of spillunder effects and examine methodological issues that need to be considered when empirically testing these effects. As with our earlier paper on spillovers, we aim to motivate other behavioural scientists to research behavioural spillunders more systematically and extensively, and to prompt decision makers to consider these effects when designing behavioural interventions. (shrink)

Recent epistemology has witnessed a substantial opposition between two competing approaches to capturing the notion of non-accidentality in the analysis of knowledge: the explanationist and the modalist. According to the latest advocates of the former, S knows that p if and only if S believes that p because p is true. According to champions of the latter, S knows that p if and only if S's belief that p is true in a relevant set of possible worlds. Because Bogardus and (...) Perrin's explanationism promises to deliver a plausible analysis of knowledge without any need for modal notions, it is an elegant proposal with prima facie appeal. However, such version of explanationism ultimately does not live up to its promises: in this paper, I raise some objections to their explanationist analysis of knowledge while showing that modalism is in much better shape than they think. In particular, I argue that their explanationist condition generates the wrong results in Gettier cases and fake-barn cases. I also offer and defend a novel version of modalism: I introduce a refined safety condition which is shown to successfully handle the same Gettier cases that beset Bogardus and Perrin's version of explanationism. The paper concludes with a reassessment of the explanationist's initial ambition to provide an analysis of knowledge without modal notions. The upshot will be that even if the prospects for such analysis remain dim, our money should be on the modalist, not the explanationist. (shrink)

In "My Own Life," Hume writes:1 During my retreat in France, first at Reims, but chiefly at La Fleche, in Anjou, I composed my Treatise of Human Nature. After passing three years very agreeably in that country, I came over to London in 1737. In the end of 1738, I published my Treatise, and immediately went down to my mother and my brother, who lived at his country house, and was employing himself very judiciously and successfully in the improvement of (...) his fortune. It is thus "chiefly" at La Flèche that Hume wrote one of the masterpieces of early modern philosophy. Hume's stay in France extended from July 1734 to August 1737. He spent a few weeks in Paris in the summer of 1734, hosted by Chevalier... (shrink)

Beccaria’s penal philosophy hinges on the doctrinal paradigm of liberty through law. Inconceivable in the absence of laws and unattainable in the presence of arbitrary powers, liberty is profiled as the legal situation of the person who may act, within the sphere of what is not forbidden and not bound, without suffering illicit interference from private individuals or organs of the state. Thus, the form of law becomes an essential matter in the construction of the political space suitable for free (...) living. In the analysis proposed in this article, the notion of “political liberty”–which Beccaria takes from Montesquieu–is declined in relation to the legal order, criminal law and the social contract. (shrink)

Allen Newell (1973) once observed that psychology researchers were playing “twenty questions with nature,” carving up human cognition into hundreds of individual phenomena but shying away from the difficult task of integrating these phenomena with unifying theories. We argue that research on cognitive control has followed a similar path, and that the best approach toward unifying theories of cognitive control is that proposed by Newell, namely developing theories in computational cognitive architectures. Threaded cognition, a recent theory developed within the ACT-R (...) cognitive architecture, offers promise as a unifying theory of cognitive control that addresses multitasking phenomena for both laboratory and applied task domains. (shrink)

National, European, and international institutions should implement social policies to help the persons with disabilities. Strategic sectors include education, training, and work, with the equal protection of the laws. In addition, this essay is focused on another crucial “sector" that is part of the primary law, which include tourism along with public transportation and non-discrimination. In conclusion, legislators, and public institutions, as well as transport companies must comply the principles of accessibility, equality, and social justice for the social inclusion of (...) persons with disabilities. (shrink)

The Covid-19 pandemic has put a strain on the health system, as well as the social, economic, and cultural ones at the Global level. After the pandemic, the risk is that the process of inclusion of persons with disabilities is grinding to a halt. But the chance is to find new ideas. This paper will define a brief but significant framework of principles that should be taken into consideration in order to support strategies of inclusion of people with disabilities in (...) the fields of health care and cultural life, especially through the research. (shrink)

Recent programs aimed at the independent living of persons with disabilities, allow them to be costumers of sectors in which they have never had full access in the past. The Lisbon Treaty has distinctly recognized the existence of a community tourist area within the primary law, and CRPD has defined the principles of accessibility and accessible tourism as tools for the inclusion. In addition, tourism and transportation stakeholders must guarantee non-discriminatory services; they must approach persons with disabilities as every other (...) customer, by taking in consideration their needs and rights, especially when it comes to their accessibility, assistance, and information. Companies of transportation must cooperate with DPOs in order to define disability-related training procedures. (shrink)

La teoría del conocimiento en Tomás de Aquino es uno de los temas más controversiales de los últimos años entre los medievalistas debido a la interpretación de las teorías escolásticas en base a los modelos cognitivos contemporáneos. En estos debates, la noción de semejanza ocupa un lugar central, a pesar de que su estatus como una relación no es lo suficientemente tratado. En el presente trabajo abordo el problema del conocimiento en Tomás de Aquino como un término del orden de (...) los relativos. Primero presento el modo en el cual el autor incluye el conocimiento dentro de esta categoría como una relación «asimétrica» exponiendo los criterios que distinguen a este tipo de relativos y argumentando de qué modo el conocimiento cumple con ellos. Luego destaco la importancia del término «semejanza» en la gnoseología de Tomás y lo analizo desde el punto de vista de la relación, señalando diversos problemas y ambigüedades que se desprenden de la presentación de Tomás de Aquino. (shrink)

Podcasts have been described as “a cinema for the ears” and this application of a visual rhetoric to describe an audio-only experience results in an attempt to define what is still a relatively new medium. I argue that it is possible to consider something cinematic without the presence of moving images. Assertions in favour of the cinematic nature of podcasts often employ the visual imagination of listeners evoked by heightened audio characteristics that a particular podcast may possess. By focusing on (...) film-centred podcasts specifically, which, in terms of content and form, are implicitly and often explicitly concerned with properties of the cinematic, I argue for a more conceptual analysis of the idea of a visual form of audio. While many film-oriented podcasts provide a supplementary celebration of cinema culture rather than manifesting a unique cinematic experience of their own, there are examples of film-centred podcasts that attempt to actualise what I will call an “audio-cinematic” experience, deploying the creative potential of the podcast to manifest an experiential aura that evokes a cinematic imagination. I analyse the sonic dimensions of audio-cinematic podcasts including my work with Neil Fox on The Cinematologists Podcast. (shrink)

​This contributed volume gives access to semiotic researches adopting a quantitative stance. European semiotics is traditionally based on immanent methodologies: meaning is seen as an autonomous dimension of human existence, whose laws can be investigated via purely qualitative analytical and reflexive analysis. Today, researches crossing disciplinary boundaries reveal the limitations of such an homogeneous practice. In particular, two families of quantitative research strategies can be identified. On the one hand, researchers wish to naturalize meaning, by making semiotic results interact with (...) those coming from Neurophysiological and psychological sciences. On the other hand, statistical and computational tools are adopted to work on linguistic and multimedia corpora. The book acts to put the two approaches into dialogue. (shrink)