A obra aborda os aspectos fundamentais para a compreensão da criminalização da infração tributária, cotejando a elisão e a evasão tributárias, estudando as hipóteses de incidência de norma penal nessas relações, os tipos penais tributários e suas sanções, a responsabilidade pelas infrações penais tributárias e as hipóteses de extinção da punibilidade.

La interpretaci¢n del derecho tiene un car cter constitutivo -y no meramente declarativo- y consiste en la producci¢n por el int‚rprete (a partir de textos normativos y de los hechos relativos a un caso determinado) de normas jur¡dicas ...

Les juges créent-ils du droit ? Eros Roberto Grau, avocat, ancien professeur à la prestigieuse Faculté de droit de l’Université de São Paulo et ancien membre de la Cour suprême brésilienne de 2004 à 2010, aurait sans aucun doute pu faire un livre inaccessible sur cette question, tant son parcours, ses forts engagements et ses réflexions prolifiques l’y autorisent.Sa biographie est en particulier disponible en brésilien sur le site de la Cour suprême brésilienne et sur son site (...) personnel . Mais le présent ouvrage édité par Carlos Miguel Herrera, « texte de combat » selon son préfacier Antoine Jeammaud, est une invitation à mieux découvrir l’approche critique du droit défendue par l’auteur sous l’angle d’une théorie réaliste de l’interprétation aussi habile qu’originale. Classiquement, selon cette dernière, on ne le sait que trop bien, le droit n’est pas à considérer c .. (shrink)

Para o direito, o poder é legítimo quando se subordina às regras jurídicas em vigor. Para o poder, o direito é válido na medida em que se torna instrumento da dominação. As relações entre o direito e o poder têm sido objeto das mais diferentes abordagens na sociologia, política ou filosofia. Entre os estudiosos do direito, contudo, o assunto não tem recebido a devida atenção. Infelizmente, porque a contribuição dos juristas para a discussão é bastante peculiar e, portanto, insubstituível. Este (...) livro resulta das reflexões de um profissional do direito sobre um dos mais relevantes aspectos suscitados pelo tema. Nele, discute-se como a produção do conhecimento jurídico é influenciada pelo poder, em uma sociedade capitalista. Depois de apresentar um panorama significativo da teoria política, de Hobbes e Foucault, passando por Weber e os marxistas, o autor centra a sua análise nos fundamentos jurídicos típicos do capitalismo (igualdade, legalidade e legitimidade), para examinar a forma pela qual a doutrina do direito é instrumentalizada na reprodução do poder, e, em certa medida, reage sobre este para ampliá-lo. Com o presente trabalho, Fabio Ulhoa Coelho, professor de direito comercial e de lógica jurídica da Pontifícia Universidade Católica de São Paulo, obteve por esta instituição o título de doutor em direito. Da Banca Examinadora, que o aprovou com distinção, participaram os juristas Tércio Sampaio Ferraz Jr. (orientador), Dalmo de Abreu Dallari, Celso Bastos, Maria Helena Diniz e Eros Roberto Grau. Em razão do seu aprofundamento, abrangência e atualidade, esta obra não pode faltar na bibliografia das disciplinas de teoria geral do estado e filosofia do direito, em nível de graduação ou pós-graduação, interessando também aos estudiosos das demais áreas das ciências humanas. (shrink)

O objetivo deste artigo é mostrar a semântica da palavra Eros dentro da tradição cristã. Limita-se a algumas dessas significações. A reflexão mostra a limitação dessa expressão na língua portuguesa. Seu significado é muito mais rico na língua grega. Se a tradição cristã carregou esta palavra de forma negativa, outros Padres leram-na em sintonia com Ágape e com outros significados. A relação mística a interpreta como uma relação “erótica” entre homem e Deus. Esta intimidade procura explicar o aspecto do (...) desejo de Deus e da relação mútua entre aquele que ama e o amado, que tem sua raiz na busca mais íntima da humanidade. Negar por preconceitos palavras carregadas de desejos não divinos e nem dignos da humanidade, como na Antigüidade, é reduzir demais seu campo semântico na história. Esta palavra reflete o amor da alma para com Deus numa perspectiva mística, assume variações significativas, dentre tantas, como o amor de Jesus Cristo, como sinônimas de Ágape, do amor de Deus para com os homens, como amor individual ligado a Deus, o Eros como virtude e como castidade. A compreensão das dimensões do amor se realiza na capacidade de ver que todas elas são positivas e importantes para obtermos o equilíbrio da vida humana, numa harmonia destas dimensões constitutivas e importantes para a vida. Palavras-chave: Eros; Patrística; Amor; Alma; Mística; Virtude; Castidade e Ágape. ABSTRACT This article aims at demonstrating the semantics of the term Eros in Christian tradition, pointing out the limitations of the term in Portuguese. The scope of its meaning is much wider in Greek. If Christian tradition has charged the word with a negative feature, other priests have read it in tune with Agape and other meanings. The mystical perspective interprets it as an ‘erotic’ relationship between man and God. Such intimacy attempts to explain God’s desire and the mutual relation between the one who loves and the beloved, rooted in mankind’s most intimate longing. To deny, on account of prejudice, words charged with non-divine desires unworthy of humanity, as happened in antiquity, is to reduce their semantic field in history. That word reflects the soul’s love for God in a mystical perspective and assumes meaningful variations, among which Christ’s love, ‘Agape’ or God’s love for men, and individual love connected with God: ‘Eros’ as virtue and chastity. The comprehension of the dimensions of love takes place in the capacity to realize that they are all positive and relevant to human life’s balance, in the harmony of those dimensions that constitute life. Key words: Eros; Patristics; Love; Soul; The mystical; Virtue; Chastity; Agape. (shrink)

SÍNTESE - Toda antropologia agostiniana gira em torno do problema da busca da felicidade do homem, que só será alcançada em Deus – a verdade. Assim sendo, o problema do homem converte-se na busca da verdade. Na "filosofia cristã" agostiniana a fé é condição primeira do conhecimento da verdade, entretanto, dá-se capital importância à razão no processo do conhecimento humano que está dividido em três níveis: conhecimento sensível, sensação e razão ou ciência. Além disso há um quarto grau – (...) a verdade, que foge ao alcance da razão humana. Essa só contemplamos mediante a ajuda da graça divina. (shrink)

Based on the notion of time translation, we develop a formalism to deal with the logic of quantum properties at different times. In our formalism it is possible to enlarge the usual notion of context to include composed properties involving properties at different times. We compare our results with the theory of consistent histories.

Decision theorists have attempted to accommodate several violations of decision theory’s axiomatic requirements by modifying how agents’ choice options are individuated and formally represented. In recent years, prominent authors have worried that these modifications threaten to trivialize decision theory, make the theory unfalsifiable, impose overdemanding requirements on decision theorists, and hamper decision theory’s internal coherence. In this paper, I draw on leading descriptive and normative works in contemporary decision theory to address these prominent concerns. In doing so, I articulate and (...) assess several different criteria for individuating and formally representing agents’ choice options. (shrink)

The doctrine of the inchoatio formae is an important feature of Albert the Great’s metaphysics and natural philosophy, as modern scholars, starting at least with Bruno Nardi’s pioneering study, have recognised. Nevertheless, the notion of the inchoatio formae as employed by Albert is usually understood to refer exclusively to the relationship between matter and substantial forms. On the contrary, in his commentary on Aristotle’s De sensu et sensato, and specifically in the context of a discussion of the so-called issue of (...) minima sensibilia, i.e., the limits to the persistence of the accidental forms of sensible qualities according to the potential infinite divisibility of the matter with which they are united (cf. De sensu 6, 445b3-446a20), Albert talks explicitly of the inchoatio formarum sensibilium (possibly a hapax legomenon in the entire corpus of his writings), therefore applying the notion of the inchoatio formae to the accidental forms of sensible qualities themselves. This article reconstructs the precise meaning and the key features of the inchoatio formarum sensibilium in the context of Albert’s De sensu commentary and of his discussion of minima sensibilia and compares it with the notion of the inchoatio formae as applied to substantial forms, showing both the important similarities and the crucial differences between them. In this way, it becomes possible not only to better understand the intrinsic richness and complexity of the concept of the inchoatio formae in Albert’s writings, but also to do justice to the variety of functions it serves throughout Albert’s metaphysics and natural philosophy. (shrink)

"A pleasure to read. Gracefully written by a scholar well grounded in the relevant philosophical, historical, and technical background. . . . a helpfully clarifying review and analysis of some issues of importance to recent philosophy of science and a source of some illuminating insights."--Burke Townsend, Philosophy of Science.

Are verbal reports of disgust in moral situations specific indicators of the concept of disgust, or are they used metaphorically to refer to anger? In this experiment, participants read scenarios describing a violation of a norm either about the use of the body (bodily moral) or about harm and rights (socio-moral). They then expressed disgust and anger on verbal scales, and through facial expression endorsement measures. The use of disgust words in the socio-moral condition was largely predicted by anger words (...) and only secondarily by disgust faces, whereas in the bodily moral condition the use of disgust words was predicted to a similar extent by disgust faces and anger words. Angry faces, however, never predicted disgust words independently of anger words. These results support a middle-ground position in which disgust words concerning socio-moral violations are not entirely a metaphor for anger, but bear some relationship to other representations of disgust. In the case of socio-moral violations, however, the use of disgust language is more strongly related to anger language, and less strongly to facial representations of disgust than in the case of bodily moral violations. (shrink)

Management of different types of partnerships plays a decisive role in company performance. Complex business ventures, such as those created to serve low-income populations, usually include both cross- and same-sector partnerships. However, the initial diversity featured in these alliance portfolios diminishes as companies take their ventures up to scale. This article develops theoretical propositions about the evolution and configuration patterns of portfolios that include both cross- and same-sector partnerships. Two longitudinal case studies serve to illustrate the theoretical framework developed for (...) alliance portfolios that include both types of partnerships. Companies that create such portfolios adopt partnership strategies that follow paths also identified in the evolution of portfolios only made up of partnerships with other private firms: i.e., an evolution from adapting to shaping and exploiting strategies. (shrink)

The volume offers an overview of current research in ontology, distinguishing basic conceptual issues, domain applications, general frameworks, and mathematical ...

Nella prima parte dello studio l'A. esamina la dottrina egidiana della prudentia evidenziando i temi principali esposti nel De regimine sull'argomento, cioè la posizione della prudenza come virtù intermedia tra le virtù morali e le intellettuali, la giustificazione egidiana di tale collocamento, l'esame delle parti «integrali» e di quelle «soggettive» della prudenza. La parte finale offre un confronto fra la dottrina egidiana e le idee emergenti dagli specula principis precedenti. La posizione egidiana sul tema della prudenza risulta vicina a Tommaso (...) e ad Aristotele, ma non manca di aspetti originali, in particolare rispetto al ruolo della prudenza come virtù per eccellenza del sovrano che, afferma l'A., «introduce un'accentuazione pratico-politica in un contesto che, negli specula precedenti, era aperto ad una pluralità di connotazioni, da quelle della sapientia di stampo biblico, a quelle più espressamente filosofiche, a quelle connesse con la tematica del rex iustus». (shrink)

This paper offers an account of the social foundations of a theory of democracy. It purports to show that a social ontology of democracy is the necessary counterpart of a political theory of democracy. It notably contends that decisions concerning basic social ontological assumptions are relevant not only for empirical research, but bear a significant impact also on normative theorizing. The paper then explains why interactionist rather than substantialist social ontologies provide the most promising starting point for building a social (...) ontology of democracy. It then introduces and examines the three notions of habits, patterns of interaction, and forms of social organization, conceived as the main pillars of an interactionist social ontology of democracy and briefly discusses some major implications of this approach for democratic theory. (shrink)

Cuidados paliativos: solución ética acorde con la dignidad humana al final de la vida Cuidados paliativos: solução ética de acordo com a dignidade humana no final da vida It is said that passing laws to legalize euthanasia is absolutely necessary but, in my opinion, it is more pressing to enact a law for the patient to access a universal palliative care service at the end of their life than a law on euthanasia. This article discusses the difference between euthanasia and (...) palliative care. It is affirmed that being in favor of the latter does not mean wanting the patient to be in pain and to suffer, nor extending their life unreasonably. However, opting for palliative care is, on the one hand, what the physician can ethically do as a health worker and, on the other, the only morally acceptable alternative to the natural end of human beings that is appropriate to their dignity. Therefore, palliative care immerses us in an anthropological reflection about our own limitation and fragility, since respect for human life and palliative care dignify the process of dying. Para citar este artículo / To reference this article / Para citar este artigo Zurriaráin RG. Cuidados paliativos: solución ética acorde con la dignidad humana al final de la vida. Pers Bioet. 2019; 23: 180-193. DOI: https://doi.org/10.5294/pebi.2019.23.2.2 Recibido: 08/04/2019 Aceptado: 24/07/2019. (shrink)

En este artículo se exponen las objeciones éticas y jurídicas a la maternidad subrogada. Algunos opinan que ésta es una cuestión de solidaridad con las parejas infértiles, por lo que es una práctica reproductiva, que nace de la autonomía de la mujer gestante y del derecho que a todo ser humano le asiste de ser padres. Otros opinan que los defensores de la maternidad subrogada en cualquiera de sus dos modalidades: comercial y altruista, olvidan a los dos sujetos más importantes (...) implicados en la misma: la mujer gestante y su bebé. Consideran que la maternidad subrogada discrimina y cosifica al bebé y a la mujer gestante mercantilizando e instrumentalizando su cuerpo. Utiliza a la gestante y al niño, como medios al servicio del cumplimiento de los deseos de otros. Luego parece que con la admisión de la maternidad subrogada resulta evidente que la dignidad de la mujer y la maternidad no se contemplan como algo indisponible y digno de protección. También el bebé no tiene valor en sí mismo, sino que lo tiene únicamente si es querido, recibido, deseado. En definitiva, no se puede admitir una práctica reproductiva que, en mi opinión, tiene como objetivo ser padre o madre a cualquier «precio». (shrink)

It has become common, following Stephen Darwall’s “Two Kinds of Respect” (1977), to distinguish between “appraisal respect” and “recognition respect.” I propose, rather, to distinguish between hierarchical and egalitarian respect. The way the two meanings interact and the way they either support or contrast with each other have yet to be made clear. The meanings gathered under the broad rubric of respect can be highlighted by a genealogy that convincingly shows that the hierarchical notion is fundamental and that the definition (...) of an egalitarian meaning is a decisive shift made mainly by the Enlightenment movement, particularly by Kant. Furthermore, the notion of respect is currently being extended beyond persons—to animals, other living beings, and the environment. I argue that we can justifiably do so on the basis of the interaction between the hierarchical and egalitarian notions of respect. (shrink)

This article compares the theories of democracy of John Dewey and Claude Lefort, identifying some common themes in their otherwise radically different philosophical outlooks. In so doing, it attempts to analyze the philosophical implications of a ‘democracy first’ approach to politics. It then explains in what sense Dewey’s idea of ‘democracy as a way of life’ and Claude Lefort’s conception of ‘democracy as a form of society’ provide the cornerstone of an original and so far insufficiently explored approach to political (...) philosophy. Such an approach offers an alternative both to the classical-liberal and to the critical-radical projects which still dominate contemporary political philosophy. It then indicates some of the potential advantages of such a ‘wide view’ for contemporary debates in democratic theory. (shrink)

This intervention concerns the different statute of abstraction in Marx's work. By means of a critical confrontation with Chris Arthur's work, Finelli presents his thesis of the presence of a double theory and fuction of abstraction in Marx's work. In the early Marx, until the German Ideology, abstraction is, in accordance with the traditional meaning of this term, a product of the mind, an unreal spectre. More exactly, it consists in negating the common essence belonging to labouring humanity and projecting (...) it, as alienated universal, into the idea of philosophy, into the state of politics and into the money of the market. In the later Marx, the nature of abstraction is, rather than mental, practical. It is directly related to the quantity without quality of capitalist labour, and it is the product of the systemic connection of machines to labour-power. In contrast to Arthur, Finelli maintains that practical abstraction in the Marx of Capital is not located in the zone of exchange and the market, where there is the mediation of money. On the contrary, it is located in the zone of production, which, for Marx, is a social ensemble not mediated by money but by relations of technological domination. (shrink)

The interpretation of propositions in Lukasiewicz's infinite-valued calculus as answers in Ulam's game with lies--the Boolean case corresponding to the traditional Twenty Questions game--gives added interest to the completeness theorem. The literature contains several different proofs, but they invariably require technical prerequisites from such areas as model-theory, algebraic geometry, or the theory of ordered groups. The aim of this paper is to provide a self-contained proof, only requiring the rudiments of algebra and convexity in finite-dimensional vector spaces.

Responding to Hasok Chang’s vision of the history and philosophy of science as the continuation of science by other means, I illustrate the methods of HPS and their utility through a historico-critical examination of the problem of “time’s arrow‘, that is to say, the problem posed by the claim by Boltzmann and others that the temporal asymmetry of many physical processes and indeed the very possibility of identifying each of the two directions we distinguish in time must have a ground (...) in the laws of nature. I claim that this problem has proved intractable chiefly because the standard mathematical representation of time employed in the formulation of the laws of nature “forgets‘ one of the connotations of the word ”time’ as it is used in ordinary language and in experimental physics. (shrink)

Comprendre la nature de la pensée, redéfinir notre compréhension de la connaissance et de sa place dans la vie des individus et des sociétés, tel est le projet de John Dewey.

There is... something both intellectually and socially unresponsive in the appeal to self-evidence upon controverted issues. Over the last two decades philosophers have focused increasingly on the role of society and practices in shaping practical normativity.3 Contemporary moral and political philosophy remains fundamentally committed to individualistic and causal approaches to normativity, but a contrary trend has taken root—at least since Wittgenstein’s insights regarding the role of context, practices, and uses—with increasing appeals made to the “social” and to “practice” in reaction (...) to the over-individualistic and idealistic trends characterizing mainstream philosophy, especially in the.. (shrink)

Proponents of neuroeconomics often argue that better knowledge of the human neural architecture enables economists to improve standard models of choice. In their view, these improvements provide compelling reasons to use neural findings in constructing and evaluating economic models. In a recent article, I criticized this view by pointing to the trade-offs between the modeling desiderata valued by neuroeconomists and other economists, respectively. The present article complements my earlier critique by focusing on three modeling desiderata that figure prominently in economic (...) and neuroeconomic modeling. For each desideratum, I examine findings that neuroeconomists deem to be especially relevant for economists and argue that neuroeconomists have failed to substantiate their calls to use these findings in constructing and evaluating economic models. In doing so, I identify methodological and evidential constraints that will continue to hinder neuroeconomists’ attempts to improve such models. Moreover, I draw on the literature on scientific modeling to advance the ongoing philosophical discussion regarding the prospects of interdisciplinary models of choice. (shrink)

‘Gnosticism and Modern Nihilism’ (published in Social Research , 1952) is indeed one of Hans Jonas’ most famous essays, to which its author reserved very deep attention during his philosophical career. As a former pupil of Martin Heidegger and Rudolf Bultmann, Jonas started to deal with religious topics, and specifically with Gnosticism, from the very outset of his philosophical career in the 1920s. After gaining recognition thanks to his remarkable philosophical-existential interpretation of Gnosticism, he returned to the modern age and (...) its philosophical characters. Principally, Jonas discovered that modern philosophy up to Heidegger and Sartre suffered from a peculiar spiritual disease – namely, nihilism – that he had already traced in ancient Gnosticism and that he intended to reject. Therefore, Jonas’ acquaintance with ancient religion and thinking gave him a deep insight into the modern age and provided him with a first glimpse of what was later to become his biological philosophy. However, whoever could imagine that the idea of tracing similarities between Gnosticism and modern thinking came to Jonas at the beginning of 1950 from the famous philosopher and biologist Ludwig von Bertalanffy? In this article, I shall endeavour to demonstrate this thesis by quoting from unpublished documents. However, I shall also try to prove that Jonas did not follow von Bertalanffy’s advice completely. The overall aim is, therefore, both to highlight the origins of an essential turning point in the thinking of Hans Jonas, and, on such a basis, to outline the innovation and originality of his philosophical contribution. (shrink)

In recent years, several authors advocated neuroscience imperialism, an instance of scientific imperialism whereby neuroscience methods and findings are systematically applied to model and explain phenomena investigated by other disciplines. Calls for neuroscience imperialism target a wide range of disciplines, including psychology, economics, and philosophy. To date, however, neuroscience imperialism has not received detailed attention by philosophers, and the debate concerning its identification and normative assessment is relatively underdeveloped. In this paper, I aim to remedy this situation by making some (...) conceptual distinctions about neuroscience imperialism and by providing a normative assessment of prominent calls in its favour. I shall articulate and defend two interrelated claims that, I argue, undermine prominent calls for neuroscience imperialism. First, the proponents of neuroscience imperialism significantly overstate the evidential and explanatory relevance of neuroscience methods and findings for the disciplines they target. And second, prominent calls for neuroscience imperialism point to an untenable reductionist position, which rests on unsupported empirical and normative presuppositions. To substantiate these two claims, I shall draw on two sets of influential calls for neuroscience imperialism, which respectively target the economic modelling of choice and entrenched philosophical conceptions of free agency. (shrink)

Technoscientific progress brings into question both anthropocentric epistemology and anthropocentric/humanistic ontology, which considers the human being as a self-constructing and self-sufficient entity. Even though, Darwinism recomposes the humanistic disjunction between reality and representation: by defining the human being as the result of an adaptive reflection, it reveals the idealistic character of post-Cartesian thought, which is the backbone of philosophical anthropocentrism. The non-human can be a dialogic entity if and only if it is considered not as “animal-by” but “animal-with”, that is, (...) free to express its authenticity in terms of subjectivity, diversity and uniqueness. Whilst the post-human laboratory celebrates the power of human beings, the post-humanistic perspective emphasizes the conjugation with the non-human. (shrink)

Aristotle’s presentation of ontology advanced at the beginning of the fourth book of Metaphysics is universally known: “there is a science which studies being qua being...”. Needless to say, this is a familiar sentence: unfortunately, it is also quite an odd one. Why Aristotle does not simply say that ontology is the theory of being? Is there any difference between ‘theory of being’ and ‘theory of being qua being’? In brief, the problem is to decide whether the two expressions ‘the (...) study of being’ and ‘the study of being qua being’ are equivalent. If they are, the ‘qua’ does not play any interesting role. On the contrary, if the two expressions are different, that is to say, if there is a difference between the study of being (simpliciter) and the study of being qua being, we should study the role played by the (operator) ‘qua’. (shrink)

The essay concerns the relationship between the notion of aura and the notion of digital image. The digital image is not simply image-of, not only mimesis of an, identifiable or not, thing or image, and so it does not have a simulacral essence. On the other hand, it is not even an icon or an original image; it is rather a genetic relational form belonging to a multiple rendering system. The digital image is not exactly “image”, but rather body-image, because (...) it is made up of ordered sequences of binary units, or otherwise character strings developing on different levels of a syntax which builds the coincidence of these strings and the sensible appearances, at present mainly sound or visual, but generally perceptible. (shrink)

Through an analysis of some crucial passages from Giovanni Gentile’s Sistema di logica come teoria del conoscere, Filosofia dell’arte, Introduzione alla filosofia and Genesi e struttura della società, the paper discusses the role and significance of the notion of “feeling” in Gentile’s philosophy and offers some insights into the idea of “aesthetic logos”, synthesis of logical immediacy and phenomenological immediacy, exhibition of a radical negativity beyond any conceptual understanding.