We examine the influence of face-based judgments of CFO and CEO honesty on earnings management for the largest publicly traded companies in America. After controlling for incentives and opportunities to manage earnings, CFOs perceived to be less honest engage in higher levels of accruals earnings management and real earnings management. The beneficial impact of perceived honesty on earnings quality is most pronounced when both the CFO and the CEO are perceived to be more honest. Findings are consistent with our conjecture (...) that both the CFO and CEO contribute to a firm’s financial reporting environment. (shrink)

In this paper, we propose Kripke-style models for the logics of evidence and truth LETJ and LETF. These logics extend, respectively, Nelson’s logic N4 and the logic of first-degree entailment with a classicality operator ∘ that recovers classical logic for formulas in its scope. According to the intended interpretation here proposed, these models represent a database that receives information as time passes, and such information can be positive, negative, non-reliable, or reliable, while a formula ∘A means that the information about (...) A, either positive or negative, is reliable. This proposal is in line with the interpretation of N4 and FDE as information-based logics, but adds to the four scenarios expressed by them two new scenarios: reliable information for the truth and for the falsity of a given proposition. (shrink)

This paper introduces the logic _Q__L__E__T_ _F_, a quantified extension of the logic of evidence and truth _L__E__T_ _F_, together with a corresponding sound and complete first-order non-deterministic valuation semantics. _L__E__T_ _F_ is a paraconsistent and paracomplete sentential logic that extends the logic of first-degree entailment (_FDE_) with a classicality operator ∘ and a non-classicality operator ∙, dual to each other: while ∘_A_ entails that _A_ behaves classically, ∙_A_ follows from _A_’s violating some classically valid inferences. The semantics of _Q__L__E__T_ (...) _F_ combines structures that interpret negated predicates in terms of anti-extensions with first-order non-deterministic valuations, and completeness is obtained through a generalization of Henkin’s method. By providing sound and complete semantics for first-order extensions of _FDE_, _K3_, and _LP_, we show how these tools, which we call here the method of _anti-extensions + valuations_, can be naturally applied to a number of non-classical logics. (shrink)

Testemunhos na primeira pessoa dados por quem aceitou recordar os factos, os dramas e os sucessos do tempo de mudança e transformação vertiginosa que constituiu o período de vida do Padre Manuel Antunes, professor que marcou indelevelmente várias gerações.

The main aim of this paper is to introduce first-order versions of logics of evidence and truth, together with corresponding sound and complete Kripke semantics with variable and constant domains. According to the intuitive interpretation proposed here, these logics intend to represent possibly inconsistent and incomplete information bases over time. The paper also discusses the connections between Belnap-Dunn’s and da Costa’s approaches to paraconsistency, and argues that the logics of evidence and truth combine them in a very natural way.

In his work, Bernard Suits presents and pursues a stated objective: to define ‘game’ or, more precisely, ‘game-playing’. In The Grasshopper: Games, Life and Utopia, the author seeks a definition not as a ‘commitment to the universal fruitfulness of definition construction’, but rather with the idea ‘that some things are definable, and some are not’. This is something he believed could resolve many of the issues surrounding the debate on ‘game’ and ‘play’, such as those with Huizinga (in Homo Ludens) (...) or proposed by the anti-definitionism of Wittgenstein, a philosopher who did not accept that it was possible to define ‘game’. In this article, we will trace Suits’ definitional steps and aim to critique his resolution as a kind of ‘formalism’, as it tended to prioritize rules. Furthermore, notwithstanding the merit of his theoretical endeavor – seen in the attempt to define a social component that is so complex and the target of the most diverse interpretations and misconceptions –, it seems to us that, with his theoretical unifying element (lusory attitude), the author has summoned another problem to the debate, that of ‘subjectivism’, rather than a solution (especially to his formalism), even subjecting himself to comparisons with other conceptions (e.g. Fichte) that are also problematic. This aspect will also be criticized. The attention of this article will shift to these two lines of critique, drawing on an insightful analysis of Malaby’s work at a specific juncture, aiming to delve further into the subject and taking an additional step. (shrink)

In view of the limitations of classical, free, and modal logics to deal with fictional names, we develop in this paper a four-valued logical framework that we see as a promising strategy for modeling contexts of reasoning in which those names occur. Specifically, we propose to evaluate statements in terms of factual and fictional truth values in such a way that, say, declaring ‘Socrates is a man’ to be true does not come down to the same thing as declaring ‘Sherlock (...) Holmes is a man’ to be so. As a result, our framework is capable of representing reasoning involving fictional characters that avoids evaluating statements according to the same semantic standards. The framework encompasses two logics that differ according to alternative ways one may interpret the relationships among the factual and fictional truth values. (shrink)

Resenha de "O contrato racial" de Charles W. Mills.

Este artigo aborda as motivações para a docência e os desafios enfrentados por licenciandos em psicologia. A metodologia utilizada foi a abordagem qualitativa, e o instrumento de coleta de dados questionário online com questões abertas e fechadas. Participaram do estudo, onze estudantes de cursos de licenciatura em psicologia de quatro instituições universitárias das regiões sul e sudeste do Brasil. Os resultados demonstraram que a escolha pela licenciatura se deu, sobretudo, pelo interesse e curiosidade na área da educação, apropriação dos saberes (...) pedagógicos, ampliação do mercado de trabalho, bem como as possibilidades de atuação profissional. As dificuldades apontadas revelaram: a falta de informações sobre as especificidades do curso de licenciatura e da atuação do professor de psicologia e a ausência de docentes com saberes pedagógicos para atuar na licenciatura em psicologia. Embora seja considerada formação complementar entre os estudantes, observou-se possibilidades de um ensino-aprendizagem de psicologia engajada e inventiva. (shrink)

In this paper I sketch some lines of response to Mark Colyvan’s indispensability arguments for the existence of inconsistent objects, being mainly concerned with the indispens ability of inconsistent mathematical entities. My response will draw heavily on Jody Azzouni’s deflationary nominalism.

Walter Benjamin estudou a configuração da sociedade moderna observando textos literários, como a lírica baudelairiana. Ora, a arte é a primeira a repercutir os fenômenos de seu tempo, estando o artista à vanguarda do pensamento intelectual sistemático. Considerando a arte e a filosofia como formas legítimas de formação do pensamento crítico, buscamos ligar alguns conceitos benjaminianos com a arte moderna, de Camus a Chico Buarque, de Dostoiévski a Belquior.

To identify how digital media are being used by community-led initiatives of the Centro Region of Portugal, and to identify the requirements that a digital platform for mediation between agents in the territory should have, two focus groups were conducted, involving six small-sized community-led initiatives and six larger-sized community-led initiatives. This article details the results of these focus groups, according to the following main categories: use of existing communication and mediation tools; the purpose of use of digital tools; type of (...) experiences prompted by digital tools and attributes and features desired in a digital platform to support community-led initiatives. The results show differences between the use and needs of digital tools by small- and larger-sized initiatives and offer interesting insights to prototype an innovative digital solution, to enhance the actions of community-led initiatives. A reference framework for digital mediation strategies and a mobile app prototype were developed, based on these surveys. The article contributes with an analytical view about the development of digital solutions, which aim to strengthen the relationship among agents of local communities and promote mediation mechanisms among all stakeholders in territorial-based innovation. (shrink)

Neste trabalho investigamos a natureza da imagem tendo como objeto empírico os registros rupestres de tempos pré-coloniais localizados na região da Serra do Cipó, Estado de Minas Gerais, Brasil. Tradicionalmente estudadas pela ciencia arqueológica que interpreta tais imagens com o rigor metodológico e as teorías que lhe embasam, neste trabalho propomos analisá-las como resultante de uma triangulação entre corpo, meio e ambiente, tendo como horizonte teórico a Antropología da Imagem, de Hans Belting, e a Teoria da Cultura, de Ivan Bystrina. (...) Essa triangulação revelou que tais imagens, em sua relação de proximidade e distancia com o observador, possuem um valor de culto. Ou seja, mais que representações, essas pinturas articulavam sonhos e imaginações plasmadas na parede da rocha sob a forma de narrativas. (shrink)

Graphical AbstractIdentifying the properties and molecules of the intestinal microbiome may help our understanding of various diseases and therefore facilitate their treatment; from excluding pathogens to manipulation of the immune system and regulation of non-intestinal sites.

This paper proposes different approaches to design, referring to gambiarra practices and artifacts and their relation to complexity theory, evoking critical theorists that take undecidability into account in order to link gambiarra to operations that breed complexity and responsibility. The word gambiarra comes from Brazilian slang and describes an intervention or artifact meant to provide a provisory solution to an unexpected event or crisis. This kind of alternative design differs radically from conventional design because it does not come from formally (...) trained, engineer-minded, projects. Instead, it lacks control, stability and durability. As it offers no permanent solution, it opens room for further accidents and is messy, especially if compared to a conservative model for creation that praises human predominance, soundness and efficiency. Therefore, gambiarra often has negative connotations that this analysis aims to challenge, by relating it to principles of complexity theory. Complexity theory is a transdisciplinary field for research aimed at the organization of living systems, with a vast understanding of networks and what life and govern are. It gathers insights from different disciplines to explore the interconnectivity between individuals, their systems and environment. It unveils how ambivalent information/noise relationships are fundamental for the increase of diversity in a system. It also displays the intelligent dynamics resulting from seemingly insignificant neighborhood relations that collectively make it possible to adapt and continuously change structures. With that in mind, the “deficient” aspect of gambiarra becomes more valuable, as it hints at a potential to generate new information and structures beyond entropic models that perpetuate the same logics across time. Michel Serres’s information theory presented in the book The Parasite is brought up in comparison to gambiarra, in order to explore the potential of interdependent ambiguous relationships that may not fit in dominant forms of discourse. Concomitantly, Vilém Flusser’s notion of responsibility reinforces the argument that a fabric of dynamic differences can emerge out of mutual engagement and indeterminacy. Underlying, this paper concerns with drafting ecological discourses and practices that can embrace contradictions and the plurality of worlds, noticing complex phenomena that have been pushed to the margins, while also decentralizing from hegemonic models. It questions the predominance of the prevailing design paradigm in the search for non-eurocentric and non-anthropocentric human-environment relationships and forms of provision of human needs. (shrink)

A Teoria Crítica nasceu da reformulação da relação entre a filosofia e pesquisa social empírica, no Instituto de Pesquisa Social de Frankfurt, em 1931, quando Horkheimer defendeu a reorientação da agenda de pesquisa do Instituto, bem como a substituição de sua abordagem pelo que ficou conhecido como materialismo interdisciplinar. Ele conectou reflexão teórica, baseada no marxismo filosófico, e ciência social empírica, em resposta a outras interpretações do marxismo ortodoxo. Desde as primeiras pesquisas e elaborações teóricas do Instituto nessa época, Horkheimer (...) e Adorno manifestaram sua preocupação com o destino da humanidade – e a junção entre teoria social e pesquisa dizia respeito a tal preocupação. Horkheimer deixou isso claro no prefácio de The Authoritarian Personality, onde defendeu a articação entre a pesquisa e os interesses do Instituto e sua preocupação com a emancipação humana - desenvolvida a partir de uma análise cientificamente honesta do mundo material. Foi Adorno, contudo, no contato com a experiência científica norte-americana que, apesar de sua rejeição inicial da pesquisa empírica, reformulou seu conceito sobre ela, desenvolvendo uma teoria dialética da primazia do objeto, a partir da qual a possibilidade de uma teoria crítica como práxis se torna clara. O objetivo deste trabalho é mostrar o contexto da relação entre Teoria Crítica e pesquisa social empírica e como um compromisso com a práxis é parte integrante da mediação desta. (shrink)

Se uma certa es ilidade do texto ético e uma certeza suficiente acerca do conhecimento humano dependem da configuração mais ou menos padronizada das acções humanas e do funcionamento mental, assumem especial relevância cognitiva e ética os casos e fenómen.

O presente trabalho focaliza o fenômeno dos longos litígios em Varas de Família, com o objetivo de discutir a inscrição do judiciário na trama conjugal. Ressalta-se que alguns casais, mesmo após o divórcio, ficam aprisionados numa dinâmica de repetição que atua por meio do litígio, representado nas ..

O presente trabalho recupera a reflexão de Marx, acerca do desenvolvimento tecnológico, com base no seu famoso 13.º capítulo “Maquinaria e grande indústria”, pertencente ao Livro I de Das Kapital. Ao longo deste trabalho serão sucintamente analisadas questões fundamentais como a da acumulação de capital, a concorrência e a compulsão por mais-valia, o papel da luta de classes face a isto e a maneira como as relações sociais vigentes influenciam o desenvolvimento tecnológico. No final destrinçam-se as contradições da tecnologia dadas (...) as relações sociais de produção capitalistas. (shrink)

No artigo, apresentamos uma análise sobre a loucura a partir de Marx, extraindo sua compreensão sobre como ela é produzida no modo de produção capitalista (MPC). Para isso, analisamos produções marxianas acerca do sofrimento ou deste nas suas formas mais aguçadas como a loucura e o suicídio, situando tal compreensão nos marcos de sua análise totalizante, materialista histórico-dialética sobre o ser social no MPC e dialogando com elaborações de importantes autores no campo psi, cujos entendimentos se fundamentam nos postulados marxianos. (...) Como resultado, explicitamos o caráter social da loucura, que diz de sua determinação social, como expressão ou desdobramento da “questão social” no MPC, tendo como base material o conjunto das relações de produção e a alienação e estranhamento pelo trabalho (alienado e estranhado) como fundamento. Expomos também a crítica marxiana às formas hegemônicas asilares e coercitivas de compreensão e tratamento da loucura, argumentando que nele existem germens ou protoformas de crítica e oposição ao que se desenvolveu como psiquiatria e à lógica (e instituição) asilar-manicomial. (shrink)

Ontologies are computational artifacts that model consensual aspects of reality. In distributed contexts, applications often need to utilize information from several distinct ontologies. In order to integrate multiple ontologies, entities modeled in each ontology must be matched through an ontology alignment. However, imperfect alignments may introduce inconsistencies. One kind of inconsistency, which is often introduced, is the violation of the conservativity principle, that states that the alignment should not introduce new subsumption relations between entities from the same source ontology. We (...) propose a two-step quadratic-time algorithm for automatically correcting such violations, and evaluate it against datasets from the Ontology Alignment Evaluation Initiative 2019, comparing the results to a state-of-the-art approach. The proposed algorithm was significantly faster and less aggressive; that is, it performed fewer modifications over the original alignment when compared to the state-of-the-art algorithm. (shrink)

Priest, argues that classical reasoning can be made compatible with his preferred logical theory by proposing a methodological maxim authorizing the use of classical logic in consistent situations. Although Priest has abandoned this proposal in favour of the one in G. Priest, I shall argue that due to the fact that the derivability adjustment theorem holds for several logics of formal consistency, these paraconsistent logics are particularly well suited to accommodate classical reasoning by means of a version of that maxim, (...) yielding thus an enthymematic account of classical recapture. (shrink)

O presente artigo toma em sua consideração o discreto apêndice do, então socialista, William English Walling – “Socialism and Pragmatism as seen in the Writings of Marx and Engels” – servindo de mote a um regresso à conceção materialista da história, com especial incidência nos escritos de Friedrich Engels. A escolha de Walling assinala-se pelo facto de uma alegada herança de tipo socialista-pragmatista ou marxista-pragmatista atravessar todo o século XX até aos nossos dias. Serão diversos os exemplos, mas parece residir (...) aqui o primeiro esboço de uma tal odisseia. (shrink)

This study explored the associations between physical activity anxiety levels, and the perception of satisfaction of basic psychological needs, during Coronavirus Disease 2019 lockdown. Thus, 1,404 participants ranging from 18 to 89 years old completed a questionnaire in the period between 1st and 15th April 2021. The survey included sociodemographic data and the following validated instruments: the International Physical Activity Questionnaire, the Basic Need General Satisfaction Scale and the State-Trait Anxiety Inventory. The Kruskal-Wallis test was performed to examine variation in (...) anxiety levels and BPN satisfaction according to PA category. Spearman’s Rho correlations coefficients were used to determine the association between anxiety levels and psychological needs. Individuals presenting a higher level of PA revealed lower levels of anxiety-state. Differences between elements from different levels of PA were found for the autonomy, competence, and relatedness psychological needs, suggesting that those who feel their BPN as more satisfied have higher levels of PA. The study found statistically significant correlations between anxiety-state and the satisfaction of the needs for autonomy, competence, and relatedness. These findings support the importance that PA has in the anxiety levels during social isolation, emphasizing the importance of multidisciplinary teams in an individual-based approach. (shrink)

The aim of the article is to offer an inventory of labour and trade-union struggle in twentieth century Brazil. The article thus focuses on the principal phases of this struggle, on the major breakthroughs and the major setbacks encountered. It ends with an overview of the challenges characteristic of the current social struggles in Brazil.

É difícil afirmar que o império português na Índia tenha sido, antes de mais, um “império da informação”, tal como Christopher Bayly se esforçou por comprovar, no caso do congénere inglês. Nesta matéria, como em muitas outras, faltam-nos ainda mais estudos. No entanto, parece óbvio que nos domínios portugueses na Índia – relativamente diminutos e muito descontínuos –, o conhecimento e a informação tiveram um papel muito importante no processo de assegurar o poder político, social e militar. O recurso às (...) informações das redes de espiões, “línguas”, funcionários da administração, comerciantes e diplomatas foi fundamental para o recíproco conhecimento das sociedades e para desenvolvimento da presença portuguesa no Índico. Foi o que sucedeu com as informações veiculadas pelos comerciantes indianos residentes na África oriental setecentista. O principal objectivo deste artigo é perceber por que razão a elite indiana utilizou os jesuítas como intérpretes da sua língua, o marwari e o guzerate, para comunicar com a administração portuguesa. (shrink)

No presente artigo procuramos recuperar a reflexão de Karl Marx e Friedrich Engels acerca do movimento dos trabalhadores estado-unidense do seu tempo, sobretudo no que ao papel dos socialistas dirá respeito. É nosso entendimento que esta reflexão contribui, apesar de pouco explorada, para a compreensão da conceção de ambos – a conceção materialista da história –, não porque tenha contribuído para a sua elaboração mais acabada, mas por via do exercício que os autores fizeram desta quando analisaram o que se (...) passava do outro lado do Atlântico. A reflexão destes dois autores pode ainda ser, além de questões meramente teóricas, bastante atual – daí o enfoque nas questões de estratégia político-partidária –, pois que os partidos que se reclamam da classe trabalhadora hoje são, apesar de tudo, bem mais do que na segunda metade do século XIX, mas, por outro lado, bem menos expressivos do que na segunda metade do século XX. Trata-se, em rigor, de um de vários contributos particulares da conceção dos dois autores alemães. (shrink)

This article discusses a philosophical experience that occurred through observing and writing an account of a philosophy class with this question in mind: What can a literary work/reading evoke as an experience of thought in a philosophy class? We attempt to answer this by reflecting on how the act of literary reading can constitute a proponent bias to initiate an experience of thought, common thread of a dialogue that will drive the entire conversation. To this end, we dialogue and delineate (...) a parallel path, based on a comparison between the account of this experience in a municipal public school and the transformation/metamorphosis of a butterfly. We then seek to convey through poetic language a lightness, an invitation to fly, to enable us to leave the ground and inhabit the air that literally gives voice to a first grader, probably autistic, who had spent the last six months in regular classes, but who did not speak in public. We see experience as Larrosa does, as something that affects, that passes through, “this that happens to me,” while we adopt Kohan’s view of thinking in public schools as one of the mandatory paradoxes and primary purposes of education. In so doing, our goal is to present philosophy for/with children as a real possibility to enable leaving a cocoon, the bringing to fruition of a cycle of metamorphosis from childhood or from education itself in/to thought. This article thus argues in favor of the importance of philosophy in education, since it literally provides the opportunity to stimulate thought. (shrink)

Este artigo tem como objetivo mostrar o erro de Rosa Luxemburg em sua crítica aos esquemas de reprodução de Marx em O Capital. Em sua obra, O Capital, Marx demonstrava que a reprodução econômica da sociedade capitalista era um processo exclusivamente endógeno, conduzido inteiramente pela classe trabalhadora e pela classe capitalista. Segundo ele, a sociedade capitalista produzia e reproduzia os seus próprios fundamentos sem a necessidade de uma terceira classe social externa ao sistema. Rosa Luxemburg considerava que essa concepção de (...) Marx era uma abstrata e separada da economia real. De acordo com ela, a acumulação de capital é impossível sem a existência de uma terceira classe de consumidores externa ao sistema, a qual funcionaria como classe compradora da mais-valia destinada à acumulação. Este artigo mostrará que essa concepção tem origem na falta de compreensão sobre a natureza dialética do método de exposição de O Capital por parte de Rosa Luxemburg. (shrink)