The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on (...) the idealism and relativism levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism, exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. (shrink)

Author: Norbert Waszek. Translated by Pedro Sepúlveda Zambrano.

Ethical concerns of Internet users continue to rise. Accordingly, several scholars have called for systematic empirical research to address these issues. This study examines the conceptualization and measurement of consumers' perceptions regarding the ethics of online retailers. Also, this research represents a first step into the analysis of the relationship between CPEOR, consumers' general Internet expertise and reported positive word of mouth. Results, from a convenience sample of 357 online shoppers, suggest that CPEOR can be operationalized as a second-order construct (...) composed of four dimensions: security, privacy, fulfillment, and non-deception. Our findings also indicate that consumers' general Internet expertise significantly improves CPEOR and CPEOR are strongly predictive of consumers' WOM. Managerial and research implications are offered. (shrink)

The text delivers a twofold analysis of negationism. On the one hand, it is taken as an ideological phenomenon characterized by a critique of modernity construed from the outside of its customary assumptions. On the other hand, an objective sort of negationism is found in the historical unfolding of the intrinsic limitations of modern socialization. These are brought forward by attention to the class content of the class character of the institutions regularly evoked by the apologetics of modernity – civil (...) society, science, the State. Progressivism, we suggest, the main target of negationism, is the tradition occupied with that apologetics, either promoting an intellectual critique of, or simply overlooking, the afore-mentioned class character, which, however, becomes historically undeniable to the common people, consistently victimized by it throughout modern history. In this sense, the modern social process is characterized as civil war. (shrink)

Rabern and Rabern (Analysis 68:105–112 2 ) and Uzquiano (Analysis 70:39–44 4 ) have each presented increasingly harder versions of ‘the hardest logic puzzle ever’ (Boolos The Harvard Review of Philosophy 6:62–65 1 ), and each has provided a two-question solution to his predecessor’s puzzle. But Uzquiano’s puzzle is different from the original and different from Rabern and Rabern’s in at least one important respect: it cannot be solved in less than three questions. In this paper we solve Uzquiano’s puzzle (...) in three questions and show why there is no solution in two. Finally, to cement a tradition, we introduce a puzzle of our own. (shrink)

El vídeo fue considerado por Gene Youngblood (1979) como un nuevo medio de creación artística, cuyos códigos abrirán nuevas perspectivas a la imagen en movimiento dándole entidad estética propia. Se analiza diversas teorías relacionadas con la comunicación y el arte de autores como Wiener, Benjamin, Brecht, McLuhan, Burris. Así mismo estudia obras pioneras y el uso del feedback loop como elemento de retroalimentación entre emisor receptor. Wipe Cycle (1969) de Frank Gillette e Ira Schneider y Time Delay Room (1974) de (...) Dan Graham nos mostrarán las claves para entender el funcionamiento interno de un nuevo medio que acababa de nacer. (shrink)

RESUMO Analisar linhas delimitadoras de um certo desenvolvimento tecnológico é uma tarefa já empreendida por diversos autores. Este é um tipo de abordagem que se inspira em parte em ação semelhante empreendida em relação à ciência. Neste artigo pretendemos apresentar algumas linhas, a que chamamos tendências, que marcam as tecnologias móveis, como celulares, smartphones ou tablets. Estudamos alguns artefactos e funcionalidades que, não sendo exclusivos deste tipo de dispositivo, marcam direções e hegemonias. Para o efeito, desenvolvemos uma análise sociotécnica que (...) se centra em uma observação e utilização desse tipo de tecnologia. O resultado é uma tipologia que mostra cinco tendências: realismo; continuidade técnico-corporal; prioridade ao contexto; velocidade; e compatibilidade/multifuncionalidade. Essas diferentes formulações sociotécnicas permitem compreender como essas materialidades inscrevem-se no espaço social, ao mesmo tempo que exibem projetos que emergem de intenções sociais. O proliferar das tecnologias móveis faz com que a compreensão dessas dinâmicas seja de enorme relevância para questionarmos o futuro tecnológico que se instala. ABSTRACT The delimitation of defining lines of certain technological development is something that several authors already established. This kind of approach is inspired in similar task applied to science. In this work it is intended to present some lines, that we call tendencies, which mark mobile technologies development, like mobile phones, smartphones or tablets. This work makes an analysis of some artifacts and its features, which make some directions and hegemonic dominations, although they are not exclusive of these technologies. It is applied a sociotechnical analysis based on observation and on the use of this kind of technologies. The output is the identification of five tendencies: realism; techno-body continuity; priority to context; velocity; and compatibility/multi-functionality. This different sociotechnical forms allow the understanding of how these materialities are inscribed in social space, and how some projects are a result of social intentions. The proliferation of mobile technologies shows by itself the relevance of this approach in order to question technological future. (shrink)

Lakebrink, B. La interpretación existencial del concepto tomista del acto de ser.--Inciarte, F. El problema de la verdad en la filosofía actual y en Santo Tomás.--Millán Puelles, A. El ser y el deber.--Beck, H. Dialéctica materialista y acto de ser tomista.--Pieper, J. La criatura humana.--García López, J. Armonía entre lo natural y lo sobrenatural en Tomás de Aquino.--Gherardini, B. La tradición agustiniana en la síntesis tomista.--Illanes, J. L. La sabiduría teológica.--Clavel, L. La metafísica como instrumento de la ciencia teológica.--García de (...) Haro, R. La noción teológica de ley natural.--Mateo Seco, L. F. Muerte y pecado original en la doctrina de Santo Tomás de Aquino.--Rodríguez, P. La resurrección de Cristo en el pensamiento teológico de Santo Tomás de Aquino.--Haerdelin, A. Dos caminos para aproximarse a la teología sacramentaria de Santo Tomás de Aquino.--Miralles, A. La noción de sacramento en Santo Tomás. (shrink)

In this article we search the sense of some letters that Descartes exchanges with Mersenne about a “mean book” in which some emblematic theses of the so called libertinisme érudit are exposed. The correspondance of the 30’s, the period in which the philosopher is constructing his system of metaphysics, shows clearly his antagonic position against the theoretical world of libertinism, and, therefore, the philosophical importance of this intellectual movement at the very moment that the “new philosophy” is being constructed. The (...) relevance that the metaphysics of Descartes gains in historiography of philosophy, might be the reason why that libertinisme érudit has fallen into oblivion until at least the second half of XXth century. (shrink)

La masificación del ser humano, la conversión del hombre en masa ha sido el acontecimiento más pavoroso de la Edad Contemporánea. Sin embargo, seguimos sin prestar a ese acontecimiento toda la atención que merece. Este libro intenta responder a una serie de preguntas. Preguntas que son de vital importancia porque nos va en ellas la vida como personas y como sociedad civilizada. ¿Qué es un hombre masa? ¿Cómo y cuándo surgió este tipo de hombre? ¿Por qué el hombre masa ha (...) alcanzado tanto poder en el mundo? ¿Qué futuro aguarda a una humanidad masificada? Pedro Jaén nacido en Fernán Núñez (Córdoba) en 1954 ha tenido una formación autodidacta. Ha trabajado como maestro de enseñanza primaria y actualmente está jubilado. Como escritor, alterna el ensayo con la poesía. (shrink)

Este artículo examina determinados elementos de la filosofía de Michel Henry que pueden entenderse como aportes a una crítica de las categorías del valor. Con este fin, el punto de partida consiste en continuar y abrir nuevas posibilidades de discusión en torno a un vínculo que ya ha sido explorado en artículos recientes: la relación entre las ideas del fenomenólogo francés con determinadas interpretaciones actuales sobre la Modernidad y el capitalismo. Por otro lado, estas páginas pueden servir como reseña e (...) invitación a visitar uno de los aspectos menos conocidos de la obra de Michel Henry: su interpretación de la obra de Marx desde las nociones de individuo, praxis y subjetividad. (shrink)

We analyze central mythical material in the ideology of female mapuche textile masters and the initiation ritual that the aspirants to the title of textile master undertake. These myths refer to foundational mythical narratives that explain the key categories upon which the ideology of the female textile masters is built. The myth establishes the contextual and practical frame of the performative aspects of the ritual and the essential categorical system that every novice weaver must dominate. Likewise, textile initiation practices are (...) coated by a thick aesthetics based in the spiders and women’s web; textures, colors, icons and folds that visually complement the meaning of the myths and rites. (shrink)

Name der Zeitschrift: International Yearbook for Tillich Research Jahrgang: 11 Heft: 1 Seiten: 1-22.

O Concílio Vaticano II evidenciou a importância de discernir os “sinais dos tempos” para definir a missão cristã no seio do mundo e para exercer o próprio labor teológico. Ao celebrarmos, em 2015, o cinquentenário do concílio Vaticano II e da declaração Gravissimum educationis, bem como o vigésimo quinto aniversário da Constituição Apostólica Ex corde Ecclesiae, uma tarefa importante recai sobre a teologia fundamental, a saber: como discernir e redefinir a missão das universidades católicas no seio das novas situações humanas? (...) Na presente reflexão, a título de exercício, proponho três passos para um discernimento teológico, que só pode ser feito por cada comunidade acadêmica: primeiro, identificar alguns grandes apelos na realidade paradoxal que caracteriza o tempo atual; segundo, redefinir a missão própria de uma universidade católica à luz de uma releitura da constituição apostólica Ex corde Ecclesiae ; terceiro, a partir da perspectiva lançada pelo concílio, reafirmar a centralidade do Evangelho, fonte da fé e da teologia, como critério último de todo discernimento. E, à guisa de conclusão aberta, destacaremos alguns pontos fundamentais para a missão de uma universidade católica na contemporaneidade. (shrink)