This paper explores the relationship between the corporate social performance (CSP) of subsidiaries and the transfer pricing policies at which multinationals trade with their subsidiaries. In this paper I develop a theoretical framework to propose that, to the extent to which those policies and practices shift income out of the subsidiary, transfer pricing policy may undermine the CSP of that subsidiary. In this way, the subsidiary may lose social legitimacy and incur in higher costs to acquire local resources.

En este artículo se exponen las principales ideas de Hans Kelsen y Carl Schmitt en torno a la guerra y la paz en las relaciones internacionales a partir de la idea de ‘pacif is- mo jurídico’ y se valora su sentido a la luz del debate contemporáneo sobre las lamadas “guerra humanitaria” y “guerra contra el terrorismo”.

Ramon Llull y el secreto de la vida descubre el enigmático mundo de este filósofo, místico y visionario (Mallorca, 1232-1316) que escribió unos 300 libros en catalán, latín y árabe recorriendo las principales capitales europeas, el Mediterráneo oriental y el norte de África con el claro propósito de comunicar y predicar un modelo místico de contemplación. El descubrimiento del «ars combinatoria», un nuevo lenguaje que tenía sus paralelismos en las técnicas de cabalistas y sufíes, encontraría numerosos admiradores en Europa, desde (...) los filósofos del Renacimiento ;que lo entendieron como un arte de la memoria; hasta los más recientes estudios, que lo ven como un precedente del lenguaje de la informática. Este libro quiere ofrecer una interpretación del pensamiento filosófico y religioso de Llull. La primera parte se vincula a la necesidad de comprensión de su propia experiencia extraordinaria. La segunda desarrolla la teoría de la contemplación mística.;En la tercera se estudian los diversos usos del lenguaje empleados por Llull. Y la cuarta incluye una selección de sus textos más representativos. (shrink)

This famous Catalan mystic is presented here with selections from his writings.

El autor estudió bachillerato con los jesuitas y fue él mismo jesuita durante veinticuatro años, doce de ellos como cura obrero. Estudió Filosofía y Teología y es licenciado en Filosofía por la Complutense y Teología por Comillas. En 1982 se secularizó pero siguió militando en comunidades y organizaciones creyentes tales como Comunidades cristianas populares, Cristianos por el Socialismo, Cristianos por la paz y algunas otras. Pero después de unos años de atormentado agnosticismo abandonó la fe. Ha publicado en esta misma (...) editorial un libro con sus experiencias titulado. “Confieso que he creído: un viaje de la fe al ateísmo”. Y ahora publica “Job se alza frente a Dios” que, según él mismo dice, “es una segunda parte o complemento de aquél, mucho más basado en la exégesis bíblica y en los avances científicos”. He aquí un resumen del mismo. Toda religión (al menos las tres grandes religiones monoteístas) parte de dos axiomas fundamentales: que existe un Dios personal y que ese Dios se ha revelado. El cristianismo sostiene además que Dios no sólo se ha revelado en la Biblia (la Palabra escrita) sino sobre todo en Jesús de Nazaret (la Palabra viva). Y por supuesto esa Revelación (la llamada) parte de Dios. Él tiene la iniciativa. La fe es la respuesta a esa llamada. Pues bien: esos dos axiomas configuran las dos partes del libro. En la primera se analiza la Biblia y la figura de Jesús de Nazaret mediante la exégesis histórico crítica. La Biblia no es un libro de historia sino un libro de fe fundamentado en una exigua base histórica. Es tarea de la exégesis determinar qué hay de fe y qué de historia en cada uno de los libros. Y las investigaciones actuales dictaminan que las teofanías y los milagros no son “hechos históricos” sino productos de la fe construidos a veces muchos siglos después de los hechos narrados. Del mismo modo la figura de Cristo es construida sobre la figura histórica de Jesús de Naz... (shrink)

In this book, international experts from Europe and the United States address Lullism as a remarkable and distinctive method of thinking and experimenting. The origins and impact of Ramon Llull's oeuvre as a modern thinker are presented, and their interdisciplinary and intercultural implications, which continue to this day, are explored. Ars combinatoria, generative and permutative generation of texts, the epistemic and poetic power of algorithmic systems, plus the principle of unconditional dialogue between cultural groups and their individual members, are the (...) most important coordinates of this combinatorial-dialogical media and communication theory, which appeared very early in the history of science, technology, and art. It was developed in the work of Ramon Llull during the transition from the thirteenth to the fourteenth century when Arab-Islamic, Jewish, and Christian cultures intersected. The legacy of Lullism lives on in poetry and in the visual and electronic-based arts, as well as in research on the history of informatics, formal logic, and media archaeology. The primary idea of Llull's teachings--to enable rational and therefore trustworthy dialogue between cultures and religions through a universally valid system of symbols--is today still topical and of great relevance, especially in the tensions prevailing in globalized spaces of possibility. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:BOOK REVIEWS 127 from Adam, and inheriting "real sins" with real "guilt." From his De libero arbitrio onward, Augustine sees that if Adam's is the sin of someone "other" than ourselves, then it is alienum to us, is simply not "our" sin, and we cannot be held "guilty" of it. On the other hand, he is willing to accept that God might fittingly decree that Adam's descendants "inherit" the (...) debt, obligation, weakness, sickness, or mortality (choose the Augustinian metaphor you prefer) that is appropriate punishment for the sin which Adam (personally) committed. But, at bottom, Rigby and Sage have the same difficulty: both assume that Augustine was a "creationist," when he was not. For he saw that creationism must necessarily view our individual souls as metaphysically "other" than Adam's, so that God could never judge us guilty of that "other's" sin. Rigby would have been wiser to combine and extend the insights he himself quotes from Huftier (59 n. 14), Bonner (78-79: omnes fuimus ille unus), TeSelle (86), Confessions 4.31 ("by our own act": nos inde ruimus), and Rondet (121 n. 6). Augustine thought that we sinned the original sin (nos inde ruimus) precisely because we were metaphysically identical with our father Adam: fuimus iUe unus. I submit that the very same theory, making our souls identical with Adam's, subtends both the Confessions and Augustine's anti-Pelagian writings. ROBERT J. O'CONNELL Fordham University Mark D. Johnston. The Spiritual Logic of Ramon LluU. New York: Oxford University Press, 1987. Pp. x + 336. $65.oo. In the last twenty-five years a considerable number of scholars have turned their attention to the sort of formal logic found in the writings of the Catalan polymath, Ramon Lull (d. x316). This attention has run parallel to the current interest in medieval logic and linguistic theory, although Lull was less concerned with the theory of the properties of terms than with formulating a realistic theory of the predicables and categories and a new theory of demonstration. In the work under review Mark Johnston provides us with a study of Lulrs logic which is systematic in character. His work represents a first attempt to go beyond the studies of individual points of doctrine and to situate the development of Lulrs logic within the context of the evolution of the Ars lulliana. The work is divided into two parts. The first part analyzes the early writings to the year 13o3, the second the later ones composed between 13o3 and 1316. Johnston takes the very early Compendium logicae Algazelis as his point of departure for the first part and the Logica nova of 13o3 as that for the second part. He describes Lull's thought following the sequence of the different tracts of the Aristotelian logic and relates its development to the biography of the Majorcan philosopher. Throughout his study Johnston emphasizes three special characteristics in Lull's approach: its popular nature, its extreme realism, and its moralizing intention. Lull's works were composed both in Latin and in Catalan and aimed at an audience quite different than that of the clerical universities of the Middle Ages. His approach as- 128 JOURNAL OF THE HISTORY OF PHILOSOPHY 28"1 JANUARY 199o sumed a natural ontology, realist and "essentialist," which was of Avicennian derivation. His argumentation presupposed the idea that individual beings are concrete realizations of abstract essences situated in a scala creaturarum which leads in degrees to the divinity. The idea of basing philosophical discourse on the hierarchical structure of creation appealed to Lull because in it he found something common to the Christian, Jewish, and Islamic traditions. This fact made his logic necessarily an extremely realist one, consciously opposed to the logic of the Scholastics. From the extreme realism of Lulrs logic to his moralizing intent, it is but a step. To explain the status of things as real, Lull formulated a tropological exegesis of creation by way of the scala creaturamtm. Johnston accordingly directs our attention to the importance of analogy in Lull's logic. The analogical character of Lulrs logic had indeed been emphasized by the brothers Carreras y Artau in their history of Spanish philosophy... (shrink)

En este artículo abordamos la tesis de Kant sobre la insociable sociabilidad de los humanos y algunos temas conexos como la paz perpetua, el cosmopolitismo y el patriotismo, así como su continuación por parte de Hegel. En la tesis kantiana vemos un marco más adecuado para observar la realidad actual que el ofrecido por muchas de las teorías políticas y sociales más en uso. A pesar de que Kant era sin duda un filósofo moral, la tesis mencionada responde a cierta (...) desconfianza sobrevenida hacia los meros imperativos morales. Estos últimos, por sí mismos, resultan ineficaces para «humanizar a la humanidad ». La racionalidad pasada por el lenguaje es lo que más nos distingue como especie. Sin embargo, probablemente no sea esto lo que más nos constituya como individuos de esta especie. La insociable sociabilidad, que caracteriza la doble pulsión conflictiva y cooperativa de los humanos, supone un concepto- marco que permite pensar mejor las dificultades actuales de las democracias, tanto en la esfera internacional como en el de proceder a una acomodación política estable de su pluralismo interno de carácter cultural y, en su caso, de carácter nacional. Kant y Hegel son filósofos de la historia porque esta última ofrece ejemplos de la superación de muchos conflictos mediante la política. Desde una perspectiva contemporánea, la insociable sociabilidad es un concepto que complementa tanto en sus dimensiones individuales como sociopolíticas lo que también resulta ser un rasgo insuperable del mundo contemporáneo: el pluralismo de valores, intereses, e identidades que habitualmente revisten un carácter agonístico y que remiten a componentes emocionales. (shrink)

Este artículo distingue entre creatividad e innovación, asume el enfoque sistémico en estudios de innovación y lo aplica a las innovaciones poéticas y literarias. Se centra en sor Juana Inés de la Cruz, la gran poeta y escritora del virreinato español en México a finales del siglo XVII. Sor Juana vinculó las artes literarias con las ciencias y técnicas de la época barroca y consiguió apoyos sociales, políticos y religiosos que la convirtieron en una mujer emprendedora y altamente innovadora. También (...) se analiza el resurgimiento de la figura de sor Juana en el siglo XX, gracias a escritores como Amado Nervo, Clara Campoamor y Octavio Paz, así como a investigadores mexicanos e internacionales que han generado una gran innovación social, cultural e institucional, el sorjuanismo, cuyos hitos principales se analizan. (shrink)

Este artículo nos adentra en el estudio de la figura de san Martín de Tours, el apóstol de la Galia, cuya influencia se deja sentir en toda Europa, especialmente en España. Se trata del primer santo no mártir después de la paz de Constantino. Resultó ser soldado por fuerza, obispo por obligación, monje por gusto. Representa un nuevo modelo de santidad. De eremita evoluciona a la vida cenobítica, como padre de monjes; y como obispo es el defensor civitatis además del (...) gran evangelizador del mundo rural de la Galia. A su alrededor se generan otros santos. Por otra parte, Tours es la ciudad en que comienza la via turonensis del célebre Camino de Santiago. El Apóstol Santiago y Martín de Tours comparten culto y compiten en santidad como grandes taumaturgos. (shrink)

Fruto de una convergencia de motivos e intereses procedentes de diversas disciplinas, los estudios sobre la argumentación han adquirido sus propias señas de identidad como conocimiento, análisis y evaluación del discurso argumentativo a través de sus dimensiones o proyecciones lógica, dialéctica, retórica y socio-institucional. La presente obra trata de reunir, precisar y articular las nociones básicas y los conceptos determinantes de los desarrollos que hoy tienen lugar en ese campo. Este Compendio de lógica, argumentación y retórica se ofrece como una (...) obra de referencia, una herramienta de trabajo y un estímulo para los estudiantes de —y los interesados o los preocupados por— la argumentación, tanto en el plano internacional como, primordialmente, en el medio cultural hispánico e hispanoamericano. No existía hasta ahora una publicación de estas características, a pesar de su necesidad tanto desde el punto de vista didáctico, y en atención a intereses prácticos, como desde el punto de vista teórico. Su elaboración ha ocupado a 59 autores, especialistas y estudiosos de diversos medios académicos y nacionalidades, en la confección de las 176 entradas de las que consta. (shrink)

Computer simulations have conventionally been understood to be either extensions of formal methods such as mathematical models or as special cases of empirical practices such as experiments. Here, I argue that computer simulations are best understood as instruments. Understanding them as such can better elucidate their actual role as well as their potential epistemic standing in relation to science and other scientific methods, practices and devices.

In this paper I argue that Artificial Intelligence and the many data science methods associated with it, such as machine learning and large language models, are first and foremost epistemic technologies. In order to establish this claim, I first argue that epistemic technologies can be conceptually and practically distinguished from other technologies in virtue of what they are designed for, what they do and how they do it. I then proceed to show that unlike other kinds of technology (_including_ other (...) epistemic technologies) AI can be uniquely positioned as an epistemic technology in that it is primarily designed, developed and deployed to be used in _epistemic contexts_ such as inquiry, it is specifically designed, developed and deployed to manipulate _epistemic content_ such as data, _and_ it is designed, developed and deployed to do so particularly through _epistemic operations_ such as prediction and analysis. As has been shown in recent work in the philosophy and ethics of AI (Alvarado, AI and Ethics, 2022a), understanding AI as an epistemic technology will also have significant implications for important debates regarding our relationship to AI technologies. This paper includes a brief overview of such implications, particularly those pertaining to explainability, opacity, trust and even epistemic harms related to AI technologies. (shrink)

Bioethics, Volume 36, Issue 2, Page 121-133, February 2022.

It is widely supposed that evolutionary debunking arguments against morality constitute a type of epistemological objection to our moral beliefs. In particular, the debunking force of such arguments is not supposed to depend on the metaphysical claim that moral facts do not exist. In this paper I argue that this standard epistemological construal of EDAs is highly misleading, if not mistaken. Specifically, I argue that the most widely discussed EDAs all make key and controversial metaphysical claims about the nature of (...) morality or the possibility of moral truth that belie their apparently epistemological character. I show that the debunking force of these EDAs derives largely from metaphysical claims about morality and their implications for the possibility of moral reduction, rather than from epistemological worries associated with the existence of an causal/non-moral explanation of our moral judgments. The paper briefly concludes with a dilemma that I believe confronts all EDAs such as those discussed in this paper: either such arguments are unsound, or else they prove too much, debunking our knowledge of science and the external world, as well as morality. (shrink)

A ‘companions in guilt’ strategy against moral error theory aims to show that the latter proves too much: if sound, it supports an implausible error-theoretic conclusion in other areas such as epistemic or practical reasoning. Christopher Cowie [2016 Cowie, C. 2016. Good News for Moral Error Theorists: A Master Argument Against Companions in Guilt Strategies, Australasian Journal of Philosophy 94/1: 115–30.[Taylor & Francis Online], [Web of Science ®] [Google Scholar]] has recently produced what he claims is a ‘master argument’ against (...) all such strategies. The essence of his argument is that CG arguments cannot work because they are afflicted by internal incoherence or inconsistency. I argue, first, that Cowie's master argument does not succeed. Beyond this, I argue that there is no good reason to think that any such argument—one that purports to identify an internal incoherence in CG arguments—can succeed. Second, I argue that the main substantive area of disagreement between error theorists and CG theorists essentially concerns the conceptual profile of epistemic reasons—specifically, whether they are strongly categorical—not the ontological question of whether such reasons exist. I then develop an argument in favour of the CG theorist's position by considering the moral error theorist's arguments in support of the conceptual claim that moral reasons are strongly categorical. These include, notably, criticisms made by Joyce [2011] and Olson [2014] of Finlay's [2008] ‘end relational’ view of morality, according to which moral reasons are relative to some end or standard, hence not strongly categorical. Examining these criticisms, I argue that, based on what moral error theorists have said regarding the conceptual profile of moral reasons, there is a strong case to be made that moral reasons are strongly categorical if and only if epistemic reasons are. (shrink)

Causal approaches to explanation often assume that a model explains by describing features that make a difference regarding the phenomenon. Chirimuuta claims that this idea can be also used to understand non-causal explanation in computational neuroscience. She argues that mathematical principles that figure in efficient coding explanations are non-causal difference-makers. Although these principles cannot be causally altered, efficient coding models can be used to show how would the phenomenon change if the principles were modified in counterpossible situations. The problem is (...) that efficient coding models also involve difference-makers that, prima facie, cannot be characterized as non-causal in this sense. Mathematical principles always involve variables which have counterfactual relations between them. However, we cannot simply assume that these difference-makers are causal. They can also be found in paradigmatic non-causal explanations and therefore they must be characterized as non-causal in some sense. I argue that, despite appearances, Chirimuuta's view can be applied to these cases. The mentioned counterfactual relations presuppose the counterpossible conditionals that describe the modification of a relevant mathematical principle. If these conditionals are the hallmark of non-causal relations, then Chirimuuta’s criterion has the desired implication that variables in mathematical principles are non-causal difference-makers. (shrink)

The rapid development of large language models (LLM’s) and of their associated interfaces such as ChatGPT has brought forth a wave of epistemic and moral concerns in a variety of domains of inquiry...

The rapid expansion of computational tools and of data science methods in healthcare has, undoubtedly, raised a whole new set of bioethical challenges. As Laacke and colleagues rightly note,...

La Constitución dogmática Lumen gentium ha rescatado desde la tradición cristiana la expresión Iglesia doméstica para referirse a la familia. Dicha expresión posee en sí misma una riqueza incalculable al momento de descubrir el misterio de la esencia y misión de la familia cristiana, por lo que aporta elementos fundamentales para la elaboración de una teología de la familia. Es por este motivo que la presente investigación pretende levantar una propuesta de lectura eclesiológica de la Iglesia doméstica, a partir de (...) cuatro claves de lectura: cristológica, sacramental, pneumatológica y escatológica. The dogmatic Constitution Lumen gentium has rescued from Christian tradition, the expression Domestic Church referred to the family. Such expression possess in itself an invaluable richness considering that discovers the essence and the mission of Christian family. That´s why it contributes with fundamental matters to the elaboration of a Theology of the Family. For this reason, this research pretends to raise a proposal of ecclesiological reading of Domestic Church, based in four key reading points: Christological, sacramental, pneumatological and eschatological. (shrink)

El propósito del artículo es profundizar el carácter absoluto de la auto-comunicación de Dios al hombre, lo cual entregará un aporte a la teología actual en lo que se refiere a la comprensión y utilización del concepto de auto-comunicación, y a la vez entender de un modo renovado el encuentro entre Dios y el hombre, lo que permitirá hallar nuevas pistas para la entrega del mensaje cristiano al hombre contemporáneo. El escrito aborda el tema en dos tópicos: el primero en (...) razón del Dios absoluto, como fundamento de la auto-comunicación y el segundo que trata el carácter trinitario de la auto-comunicación absoluta. (shrink)

Within the climate justice debate, the ‘beneficiary pays’ principle holds that those who benefit from greenhouse emissions associated with industrialization ought to pay for the costs of mitigating and adapting to their adverse effects. This principle constitutes a claim of inter-generational justice, and it is widely believed that the non-identity problem raises serious difficulties for any such claim. After briefly sketching the rationale behind ‘beneficiary pays,’ this paper offers a new way of understanding the claim that persons in developed societies (...) have benefited from industrialization. It argues that when we think of the claim in this new way, it evades the non-identity problem entirely. Some objections to this approach are then considered and rebutted. The paper concludes by comparing the present, relatively modest solution to the nonidentity problem with a much more ambitious attempt from the recent literature. (shrink)

Resumen En el siguiente artículo se pretende hacer una lectura teológica del poder siguiendo a Karl Rahner en su concepción del mismo como don, tarea y posibilidad. El poder es don divino para el ser humano el cual participa del poder de Dios, sin embargo, cuando lo ejerce puede corromperse y pierde la finalidad para lo que es entregado. De este modo, el mal ejercicio del poder tiene repercusiones tanto para la persona como para la sociedad, graves consecuencias, por eso (...) es necesario asumir la responsabilidad de cada acción. En este sentido, el ejercicio del poder es una tarea esencial para la vida en sociedad y, a la vez, es una posibilidad de construcción del Reino con alcances escatológicos. Abtracts The following article intends to make a theological reading of power following Karl Rahner in his conception of it as a gift, task and possibility. Power is a divine gift for the human being who participates in the power of God, however when exercised it can be corrupted and loses the purpose for what is delivered. In this way, the bad exercise of power has repercussions for both the person and society, serious consequences, that is why it is necessary to take responsibility for each action. In this sense, the exercise of power is an essential task for life in society and at the same time, it is a possibility of building the Kingdom with eschatological scope. (shrink)

This article builds on the notion of legal tolerance and analyzes the scope of its definition. It situates the notion in the complex set of relations occurring between the major systems of society. Generally, legal tolerance, as a concept, is understood in light of the possibilities of the legal system of influencing other major systems? responses. On the other hand, tolerance is also the response of the legal system in respect to other major systems? communications. Although there is a common (...) understanding of tolerance as ?under punishing bias? in criminology or as political tolerance in political science, 1 the focus of this article is different. The central points here are, first, the analysis of legal tolerance as part of systemic communications and, second, the historicity of the transformations of the nation-state in its ability to cope with the growth of separate, distinct and partial systems of society. Tolerance seems relational and raises questions such as: ?How much can the legal system tolerate?? And also, ?Which societal topics belong to the social system's domain-matter?? These questions are relevant given that the concept of legal tolerance depends on the possibilities of a given system to steer, to direct or to influence other major systems? behavior, or to resist, respond or to address other systems, which are in its environment. The concept of legal tolerance requires an analysis of a cluster of related definitions to assess the implications of the concept. These definitions are the following: (1) The concepts that result from the historical process of structuration and that explain the emergence of social systems. (2) The definition of reflexivity and its relation with the ?second order cybernetics dilemma.? This is the place where heuristic and epistemological problems are found. Such problems result from both the problem of representation and from the ontological status of the real. This analysis will show why reflexivity is a key concept to explaining the transformations suffered by such systems. Then, legal tolerance is a newer development in respect to the idea of planning. As an alternative to hard planning, legal tolerance creates a fostering environment. Instead of a single system directing other systems, legal tolerance is relational and created collectively by the organizational national state using its (limited) power of legal creation. Legal tolerance also stems from the concerned subsystems of the society (economy, law, politics, science, along with others) by means of a variety of legislative products, public policies, alliances, and legal and other scientific communications that emerge as coordinating mechanisms among the alluded major subsystems. (shrink)