El presente estudio analiza los recientes discursos sobre las guerras actuales. Hemos podido identificar dos tipos de argumentaciones, una proveniente del ámbito belicista y otro del ámbito humanitarista. El primero de estos discursos defiende explícitamente las intervenciones militares y recurre a nociones como el poder y la hegemonía. El segundo en cambio apela a la defensa de valores universales, la democracia y los derechos humanos. No obstante, aun partiendo de posturas teóricas opuestas (incluso enfrentadas), finalmente confluyen en la normalización y (...) legitimación de los conflictos actuales. Así pues, en ambos casos, quedan legitimadas las guerras desde posiciones teóricas opuestas, y además bajo esas teorizaciones quedan relegadas otras opciones no bélicas. Por ello el propósito del presente texto es realizar un repaso y balance de esas teorizaciones, puesto que, aparte de animar el debate intelectual actual, tienen una importante influencia práctica en la forma de concebir los conflictos internacionales (e incluso los conflictos sociales), en los que se juegan la vida de miles de personas. (shrink)

Preparers of financial statements are in a position to manipulate the view of economic reality presented in those statements to interested parties. This paper examines two principal categories of manipulative behaviour. The term macro-manipulation is used to describe the lobbying of regulators to persuade them to produce regulation that is more favourable to the interests of preparers. Micro-manipulation describes the management of accounting figures to produce a biased view at the entity level. Both categories of manipulation can be viewed as (...) attempts at creativity by financial statement preparers. The paper analyses two cases of manipulation. First, it describes a recent case of significant and successful lobbying against the accounting regulator in the USA. The second case examines some recent Spanish earnings manipulation to demonstrate the effects of biased reporting at the entity level. Both types of creativity are considered in an ethical context. The paper concludes that the manipulations described in it can be regarded as morally reprehensible. They are not fair to users, they involve an unjust exercise of power, and they tend to weaken the authority of accounting regulators. (shrink)

The concept of value is often discredited for its ambivalence: value increases and decreases, and is valid for one person but not necessarily for the next. Philosophies of value are subjectivist or contaminated by economic rationality. I show, from Gilbert Simondon, that value can be conceived of as a variable quantity without falling into levelling or axiological relativism. This implies dismissing the neo-Kantian separation of ontology and axiology, rejecting the conception of culture as a set of values and the bipolarity (...) of value oppositions, and finally thinking of value from a physical-mathematical rather than an economic analogy. (shrink)

The quasi-interchangeability of the words »culture« and »world« in German philosophy of culture at the beginning of the 20th century has frequently been stressed. Can we infer from that the idea that this philosophy of culture could be described as a type of cosmology? This article argues for such an interpretation, reflecting on Georg Simmel's work, particularly his little known concept of »ideal world«. Following this path, Simmel's relation to Kant and the Southwest School of Neo-Kantianism is analyzed.

Accountants preparing information are in a position to manipulate the view of economic reality presented in such information to interested parties. These manipulations can be regarded as morally reprehensible because they are not fair to users, they involve in an unjust exercise of power, and they tend to weaken the authority of accounting regulators. This paper develops a model for detecting earnings manipulators using financial statements’ ratios in a sample of Spanish listed companies. Our results provide evidence that accounting data (...) can be extremely useful in detecting manipulators. This approach can be used by a large category of users of accounting information among which we can cite stock exchange supervisors or investing professionals. (shrink)

Why does a journal that intends to »bring out reason into culture« give so much space to the question of mysticism? The contemporary rise of extra-ecclesial reli- giosity is well known. A critique of culture that questions the significance of its given forms must problematize the enthusiasm for mysticism. But in its claim for immediacy, mystical experience constitutes a kind of impossible object for the phi- losophy of culture. I interpret the reflection on mysticism as a test for the capacity (...) of the philosophy of culture to account for cultural life and not only its objectified forms. This reflection reveals a structural tension of the Logos program as an effort to recover the link between life and its objectivations. (shrink)

1. Simmel précurseur de l’anthropologie philosophique? Deux principes fondamentaux peuvent caractériser le courant de pensée qui, à partir des travaux fondateurs de Max Scheler et de Helmuth Plessner, s’est nommé « anthropologie philosophique » et a voulu proposer, face à l’éclatement des sciences et de la culture, une nouvelle « image de l’homme ». Le premier principe est celui de la « réduction anthropologique » : l’ensemble des produits et domaines culturels doivent être considérés à l’au...

Philosophe de la culture et non seulement essayiste et critique de la modernité, Georg Simmel a voulu proposer une idée de la culture en temps de crise, susceptible de servir d'horizon pour une " vie moderne " fragmentée et déchirée entre processus d'objectivation et dissolution des formes. Cette entreprise a un nom : " relativisme ", ou plutôt " relationnisme " – une " philosophie dans son concept cosmique ", mais sans l'artifice du système. Le relationnisme s'installe d'emblée dans le (...) concret de la vie socio-historique, il commence par le milieu : la relation. Après avoir interrogé la valeur et l'" esprit objectif " des produits de la culture, il analyse les conditions de leur appropriation par la vie individuelle et sociale. Si la discordance entre subjectivités et objectivités peut être surmontée, ce sera au moyen d'une nouvelle description, relationniste, des formes de l'individualité. En reconstruisant ce programme philosophique, ce livre redonne à Simmel sa place dans la tradition allemande et parmi les grands auteurs de son temps. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

Creative accounting involves accountants in making accounting policy choices or manipulating transactions in such a way as to convey a preferred and deliberately chosen impression in the accounts. Although it is regarded as unethical by most observers, a defense of creative accounting can be based on the assumption that users of accounts can identify bias in accounting policy choices and make appropriate adjustments. In this paper we take the example of the Barcelona Football Club where the club management made three (...) key accounting policy choices that resulted in the presentation of a favourable position, and a supporters club presented an alternative report choosing three alternative accounting policies that presented an unfavourable position. We presented each of these financial reports to one of two groups of Spanish bank loan officers: we found that the more favourable set of accounts was significantly more likely to attract a positive response to a loan request. This result undermines the validity of defending creative accounting based on the argument that accounts users can identify manipulation. (shrink)

Schelling demandait: 'Pourquoi y a-t-il du sens, non du non-sens au lieu du sens?' Dans cette question, la notion n'est pas un signe renvoyant à quelque chose, pas plus que lorsque l'on dit communément non pas d'un énoncé, mais d'une chose, d'un état de fait, qu'ils 'ont un sens' ou non. Comment aborder philosophiquement cette version du sens? Notre ouvrage part d'une conviction : la structure philosophique sous-tendant l'idée du sens s'ouvre avec Kant, dans la mesure où on peut le (...) définir, pour commencer, comme le renvoi d'une réalité donnée à l'horizon d'une réalité (ou d'une idéalité) simplement postulée, que l'on peut certes nommer, mais pas directement connaître. Ainsi par exemple de Dieu. On cherche ainsi à cerner comment le sens est devenu une catégorie directrice de la philosophie, constamment au travail dans les variations de l'idéalisme, l'émergence de la phénoménologie, des philosophies de la vie, de l'existence, de la culture, de la psychanalyse."--Page 4 of cover. (shrink)

Islamic moderateness is said to be one of the key factors that contribute to the promotion of peace in Muslim societies. We present an empirical study conducted in Indonesia that assessed Islamic political moderateness and examined its role in explaining Muslims’ tolerance towards non-Muslims, as well as the first group’s support for making reconciliation with the latter group. We found as hypothesised that Islamic political moderateness was a positive predictor of outgroup tolerance, because of the role it had in positively (...) predicting the sense of national identity as a higher order identity vis-à-vis Islamic identity. Outgroup tolerance positively predicted and, in turn, fully mediated the positive association between Islamic political moderateness and Muslims’ reconciliatory tendencies, including feelings of collective guilt and shame, intergroup trust and perspective-taking, intergroup cooperation, willingness to apologise, as well as support for intergroup empowerment and reparative actions. These findings suggest the benefit of Islamic political moderateness to drive Muslims to appreciate the existence of non-Muslims. We discuss these empirical findings in terms of theoretical implications, research limitations and practical implications. (shrink)

Who is a native signer? Since around 95% of deaf infants are born into a hearing family, deaf signers are exposed to a sign language at various moments of their life, and not only from birth. Moreover, the linguistic input they are exposed to is not always a fully fledged natural sign language. In this situation, is the notion of native signer as someone exposed to language from birth of any use? We review the results of the first large-scale cross-linguistic (...) investigation on the effects of age of exposure to sign language. This research involved about 45 Deaf adult signers in each of three sign languages (Catalan Sign Language, French Sign Language, and Italian Sign Language). Across the three languages, participants were divided into three groups – those exposed from birth, those between 1 and 5 years of age, and those exposed between 6 and 15 years of age – and received a battery of tests designed for each language targeting various aspects of morphosyntactic competence. In particular, the tests focused on both those morphosyntactic phenomena that are known from the spoken language literature to be good detectors of language impairment or delay (i.e.,wh-interrogatives and relative clauses) and on morphosyntactic phenomena that are sign language specific (i.e., role shift and directional verbs). The results showed a clear effect of being native, with significant differences across languages and tests between signers exposed to sign language from birth and those exposed in the 1st years of life. This confirms the life-long importance of language exposure from birth and the reliability of the notion of “nativeness”, at least for syntax. On the other hand, while in most domains the differences observed between populations might be differences in performance, for some specific constructions, signers belonging to the three groups may have different grammars. This latter finding challenges the generalized use of native signers’ grammar as the baseline for language description and language assessment. (shrink)

The existence of ‘human-like’ attributes and actions in the Qur’an and Hebrew Bible entails to various interpretations towards anthropomorphic verses among the Muslim and Jewish counterparts. Al-Ghazali and Maimonides in their discourses strongly affirmed the unity of God and refuted anthropomorphism. Therefore, this study expounded al-Ghazali and Maimonides’ methods in affirming the incorporeality of God through outlining the similarities and differences in their interpretation. This study was qualitative in nature which analyses writings of al-Ghazali and Maimonides in encountering anthropomorphism. It (...) can be deduced that both scholars were found to be employing allegorical interpretation with different level of interpretations in their attempts to repudiate the corporeal form of God. Alternatively, they both agree on the literalist’s approach with conditions that one must not perceive God’s essence in a bodily figure. Consequently, believing so will lead one to heresy. In sum, their emphasis on an incorporeal God brought them to similar interpretation despite their different religion and theological or philosophical orientation.Contribution: This article contributed to comparative theological study in understanding anthropomorphic verses through the discourse of al-Ghazali and Maimonides in Islam and Judaism, respectively. (shrink)

Arab countries; intellectual life; congresses.

While Caesar as man of letters is most famous for his commentarii, it should not be forgotten that he also wrote two volumes on Analogy and was the author of various verses, one set of which, on the comic playwright Terence and his relationship to Menander, runs as follows : tu quoque, tu in summis, o dimidiate Menander,poneris, et merito, puri sermonis amator.lenibus atque utinam scriptis adiuncta foret uis,comica ut aequato uirtus polleret honorecum Graecis neue hac despectus parte iaceres! 5unum (...) hoc maceror ac doleo tibi deesse, Terenti. (shrink)

THE ordinary attitude of traditional philosophy regarding the argument to God’s existence directs the attention much more to the process of reason by which the human mind arrives at the necessity of affirming the proposition ‘God exists’, than to the real, personal acceptance of God. It is a curious fact, but in the period of modern philosophy this approach is very striking. This attitude was taken up of set purpose and is due, we believe, to a rationalistic tendency in Descartes. (...) That philosophical temper enjoyed an ever-widening influence over minds and systems, whether this new influence was immediate and direct, or indirect and only traceable along a variety of byways. In the end it gained such an ascendancy over modern mental life that any one taking an active part in that life has had to cope with it. Often the influence was not even consciously felt. If it was, however, the thinker had to decide for himself how far he should submit to it, or how much he should resist it. Often enough it took a tremendous mental effort to free oneself from its powerful spell. It is significant that the philosopher St. Augustine is often portrayed as connected with the Cartesian Cogito, ergo sum on account of his famous argument against the sceptically-minded Academicians, Si fallor, sum. If this implies that St. Augustine is of the same mentality as Descartes, it is a complete misrepresentation. His outlook is entirely opposed to this mentality: Verus philosophus, amator Dei. He is not the true philosopher who constructs an argument as to the existence of God, but who verily accepts God in love. (shrink)

La ciudadanía y lo político. Ciudadanía y crisis de la democracia liberal en un mundo en transformación es un texto provocador, que desafía directamente a las esferas de poder económico, político y social en el marco de la corrupción. Deja al descubierto las entrañas cancerígenas de una política enferma de poder, donde priman los intereses particulares o políticos sobre los intereses del pueblo. El libro es una lanza que atraviesa las profundidades que erosionan nuestra sociedad, realizando así un análisis riguroso (...) desde distintas aristas, que tienen un elemento común: la corrupción política. A lo largo de las páginas se ofrece un enorme panorama sobre el papel de la ciudadanía dentro de la sociedad, que reclama a gritos una revolución desalienante frente a la cleptoestructura. Es así como, el papel de la ciudadanía es el centro de la reflexión analítica que nos presenta Joan Lara Amat y León. (shrink)

Znásilnění můžeme předběžně chápat jako nekonsenzuální sex, to znamená sex bez souhlasu. Nabízí se otázka, zda je správné, abychom i dosažení sexu na základě podvodného překroucení nebo zamlčení relevantních a významných faktů kvalifikovali jako znásilnění, tedy jako něco trestuhodného. Myslím, že bychom měli rozlišovat podvod, jehož účelem je dosažení sexu bez souhlasu, a podvod, jehož účelem je dosažení souhlasu k sexu.

La investigación humanística adquiere un nuevo matiz en los análisis que confrontan lenguajes de distintas disciplinas artísticas. Por esta razón, este artículo se propone un acercamiento analítico intermedial a la obra Cinco metros de poemas de Carlos Oquendo de Amat, partiendo del hallazgo en su poesía de estrategias fílmicas extraídas de la semiología del discurso cinematográfico. Este proceder analítico arroja luz sobre el complejo virtuosismo de su obra, aplicando las teorías del desplazamiento de la cámara y del montaje a (...) sus poemas. De ahí, se observa cómo el autor logra combinar las Estéticas de Jean Epstein, las técnicas de un film abstracto, con una hermenéutica profunda sobre el devenir de los tiempos. Con un arte similar al montaje armónico de la obra de Eisenstein, la obra logra implicar al “espectador” intelectual y emocionalmente gracias al complejo ensamblaje de sus cinco metros de poemas. (shrink)

Estudio intertextual del "Llibre d'amic i amat" en los ámbitos de la espiritualidad, de la teología y de la literatura vernacular, sobre todo mediante referencias a la patrística latina, el pensamiento de cistercienses y victorianos, la "legenda" de "Ami et amile", etc. se adopta el método de la filiaciones, pero con rectificaciones notables: no basta con señalar el parentesco de motivos y temas, etapa que debe prolongarse por un estudio de la función y el sentido de dichos elementos en (...) la arquitectura, el sistema de un pensamiento. Se pone de realce, asimismo, la importancia de compaginar filosofía y poética, en torno a lo que pudiera ser una tipología del "exemplum" en el opúsculo luliano. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:A Bridge From Analysis to Action:Psychodynamic Analyses of Religion and Michael S. Hogue's American ImmanenceAJ Turner (bio)I. IntroductionThe purpose of this essay is to work constructively with Michael S. Hogue's groundbreaking American Immanence: Democracy for an Uncertain World to demonstrate how psychodynamic analyses of religion are essential theoretical allies in the fight for resilient democracy. The "revolution in mind"1 that psychodynamic approaches contribute, especially in their analyses of religion, (...) both complements and complicates socio-political theory as a whole. In the improvisational spirit of "yes-and," the goal here is not to identify and decry the failures and shortcomings of Hogue's theopolitical vision but rather to inspire the recovery of a sibling discourse—a kind of "rebirth of a forgotten alternative"2—that also draws deeply from the American immanental tradition in order to add psychodynamic depth to Hogue's timely and important analysis. Psychodynamic theories of religion shed light on how symbolic identifications, including and especially ultimate concerns, structure personal and collective experience. By engaging religion and theology sympathetically, constructively, and creatively, theorists such as Rollo May, Gordon Allport, Karen Horney, Erich Fromm, and Ernest Becker departed from the skepticism, reductionism, and dismissal that characterized psychoanalytic analyses of religion in the wake of Freud.3 Each of these figures, and especially Becker whose work will be a focus in this essay, are noteworthy interlocutors for extending Hogue's theopolitical theorizing of resilient democracy, particularly in how they drew unique inspiration from the American immanental tradition [End Page 44] in their social analyses. In this respect, they provide a more robust theorization of the psychosocial conditions of the associational ethos needed to connect Hogue's conception of resilient democracy with forms of agonistic organization and democratic activism. Briefly stated, psychodynamic approaches are a helpful bridge for connecting these proposals to strategies of organization, their impediments, and collective action.In this way, both psychodynamic analyses of religion and Hogue's theopolitical innovation insist that no revolutionary political change is possible, and certainly not of the kind or scale needed to counter our wickedly entangled global crises, without a deep engagement with theological imaginaries. They differ, however, in their theoretical aims. Whereas Hogue compellingly argues for the political upshot of a theology deriving from the American immanental tradition, psychodynamic analysts of religion focus on the function of ultimate concerns in individual and collective life. In other words, American Immanence rests on a methodology of analyzing the philosophical and theological assumptions that have contributed to our climate crises and then presenting clear and compelling articulation of an alternative paradigm meant to open up new ways of being. In contrast psychodynamic analyses leverage conceptual clarity of psychic reality for the fundamentally therapeutic aim of transformation. At their best, both approaches share what could be called an etiological orientation to ontological questions in order to provide liberative alternatives through rational understanding and clarification, but the terrain, and thus the problems they hope to mitigate in their analyses are focused differently. Extending the visual metaphor, they are different lenses highlighting different areas of the same landscape. Furthermore, it must be said that neither are sufficient in themselves, but the psychodynamic theorists of religion to be highlighted in this essay share deeply with Hogue's heading in American Immanence.II. A Problematic AssumptionIn emphasizing and attempting to explain4 the role of non-rational processes in the both individual and social processes of perception and organization of experience, psychodynamic theories confound a widely held and problematic assumption that the triumph of rational analysis is the hallmark for building the society to which we should aspire. Political theory in general, [End Page 45] especially as it has taken its cues from a rationalist legacy about the inherently liberating force of Reason, has been weighted toward an assumption that its task of exposing the mystifications of power would suffice in inspiring more "rational" and therefore necessarily equitable social organization. This speaks to the longstanding socio-political interest in "consciousness raising" tactics, which are often meant to dispel "false consciousness." It even comes across in the emphases of Deweyan pragmatists on education. Psychologists of all stripes point out that this approach... (shrink)

Ce texte dessine les contours de l’interprétation de l’œuvre de Nietzsche par Georg Simmel. On en tirera des éléments pour l’intelligence du projet philosophique de Simmel, comme effort pour articuler objectivité et relativité de la valeur. Mais on trouvera aussi des raisons de défendre un certain usage de Nietzsche, replacé par Simmel dans une lignée humaniste, mais sans la moindre naïveté anthropocentrique. Nous nous arrêterons particulièrement sur deux thèses de Simmel : (1) Nietzsche propose une « théorie de la valeur (...) » objective et systématique ; (2) Nietzsche est un « moraliste » qui défend une variété particulière de « personnalisme ». (shrink)

Hannah Arendt and Leo Strauss were contemporary with each other; they shared courses, readings and taught at the same universities. Their lives were also affected by the same historical events, both tried to understand the crisis of Modernity, and the same thinkers and philosophical ideas influenced their works. However, their conclusions differ completely and understanding both their coincidences and their differences can illuminate not only the specificities of two of the most important works of political thought of last century, but (...) also some of the political and theoretical alternatives of our time. Thus, this work aims to show some of the most significant coincidences and differences of Arendt and Strauss, particularly those related to their understandings of the crisis of their time and its consequences. (shrink)

This introduction to the basic ideas of structural proof theory contains a thorough discussion and comparison of various types of formalization of first-order logic. Examples are given of several areas of application, namely: the metamathematics of pure first-order logic (intuitionistic as well as classical); the theory of logic programming; category theory; modal logic; linear logic; first-order arithmetic and second-order logic. In each case the aim is to illustrate the methods in relatively simple situations and then apply them elsewhere in much (...) more complex settings. There are numerous exercises throughout the text. In general, the only prerequisite is a standard course in first-order logic, making the book ideal for graduate students and beginning researchers in mathematical logic, theoretical computer science and artificial intelligence. For the new edition, many sections have been rewritten to improve clarity, new sections have been added on cut elimination, and solutions to selected exercises have been included. (shrink)