Understanding people’s attitudes toward conciliatory policies in territorial interethnic conflicts is important for a peaceful conflict resolution. We argue that ingroup identification in combination with the largely understudied territorial ownership perceptions can help us explain attitudes toward conciliatory policies. We consider two different aspects of ingroup identification—attachment to one’s ethnic ingroup as well as ingroup superiority. Furthermore, we suggest that perceptions of ingroup and outgroup ownership of the territory can serve as important mechanisms that link the different forms of ingroup (...) identification with conciliatory policies. In the context of the Israeli-Palestinian conflict, among Israeli Jews, we found that ingroup superiority, but not attachment, was negatively related to conciliatory policies. This relationship was explained by lower outgroup ownership perceptions of the territory. Our findings highlight the relevance of studying ingroup superiority as a particularly relevant dimension of identification that represents a barrier to acknowledging outgroup’s territorial ownership, and is thus indirectly related to less support for conciliatory policies in intergroup conflict settings. (shrink)

This study examines the impact of the strength of an accounting firm’s ethical environment (presence and reinforcement vis-à-vis the presence of a code of conduct) on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial ‹between subjects’ experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in (...) respect of an inventory writedown. Based on prior research, and as hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

This research is motivated by the criticism levelled at the academic community for its failure to incorporate sufficient ethics education into the accounting curriculum :53–71, 2004; Madison and Schmidt 2006). The inclusion of ethics decision-making frameworks by professional bodies in their codes of conduct or as a standalone tool and the encouragement of their use as a part of ethics education to help students to identify and think through ethical issues in a business context has been subject to very limited (...) research to date. The aim of this study is to provide evidence of the impact of providing a framework on its own and providing a framework as part of a comprehensive integrated ethics education component of a first-year unit of study, on accounting students’ ethical sensitivity and judgment. Results indicate that providing students with a framework only does not increase students’ ethical sensitivity but does support their ethical judgment. In contrast, the integrated ethics component does increase student’s ethical sensitivity, however, an unexpected finding of this study is that increases in students’ ethical judgement are greater if they have not been previously exposed to the framework. Taken together, our findings suggest that it is the framework that has a significant impact on students’ ethical judgment, while an integrated ethics education can expose students to a range of ethical issues and thereby improve their ethical sensitivity, a critical component which initiates the ethical decision-making process. (shrink)

In 2016, Béziau introduces a restricted notion of paraconsistency, the so-called genuine paraconsistency. A logic is genuine paraconsistent if it rejects the laws $\varphi,\neg \varphi \vdash \psi$ and $\vdash \neg (\varphi \wedge \neg \varphi)$. In that paper, the author analyzes, among the three-valued logics, which of them satisfy this property. If we consider multiple-conclusion consequence relations, the dual properties of those above-mentioned are $\vdash \varphi, \neg \varphi$ and $\neg (\varphi \vee \neg \varphi) \vdash$. We call genuine paracomplete logics those rejecting (...) the mentioned properties. We present here an analysis of the three-valued genuine paracomplete logics. A very natural twist structures semantics for these logics is also found in a systematic way. This semantics produces automatically a simple and elegant Hilbert-style characterization for all these logics. Finally, we introduce the logic LGP which is genuine paracomplete is not genuine paraconsistent, not even paraconsistent and cannot be characterized by a single finite logical matrix. (shrink)

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

El presente trabajo propone tres principios de justicia en la política migratoria. En primer lugar, el principio de asistencia plantea que los Estados ricos tienen la obligación primaria de asistir a las personas pobres en sus países de origen, y solo una obligación secundaria de acoger a aquellas que no puedan ser asistidas donde viven. En segundo lugar, el principio de contención sostiene que el empleo de la coacción debe ser proporcional al fin perseguido, de manera que solo en situaciones (...) de riesgo inminente, directo y grave estarían justificadas las restricciones a la inmigración. Por último, el principio de restitución requiere que, cuando sea necesario restringir la inmigración, dicha restricción sea parcial y temporal; los Estados deben procurar vías de tránsito alternativas y restablecer la libertad de circulación lo antes posible. Además, el artículo considera algunas objeciones a los principios propuestos y concluye con una defensa de la gobernanza internacional de las migraciones. (shrink)

Knjige Predraga Fincija "Poetofilozofski eseji" i "Umjetnost uništenog" – sličnog stila i tematski komplementarne – daju nam jedinstvenu predodžbu o njegovu načinu pisanja. U "Poetozofskim esejima" tretira sam subjekt filozofije na najvišoj razini općenitosti, dok je druga knjiga, "Umjetnost uništenog", izgrađena na njegovoj povezanosti sa konkretnim zadatkom: tema holokausta i nesposobnost čovječanstva suočiti se i razmotriti holokaust na odgovarajući način. Umjetnost koja bi uspjela u takvom zadatku, estetika, kao i kritika, mora rješenja tražiti izvan klasičnih, tradicionalnih kriterija. Pristup »temeljnom pitanju« (...) indirektno se bavi našom sposobnošću za suočavanjem s budućnosti svijeta, svijeta u kojem volja za dominacijom dominira nad demokratskim kvalitetama. Uz središnje teme, autor otvara brojna relevantna pitanja poput stabilnosti identiteta, povezanosti između tradicije i potrebe za prilagodbom, doma i strane zemlje, individue i domovine, raznolikosti i stava prema različitom, ograničenja kulturnih kodova i etičkih vrijednosti i vlasništva nad istinom.Predrag Finci’s books "Poetosophic Essays" and "The Art of the Destroyed" – of similar style and topic complementarity – give us coherent idea of his handwriting. The first one, "Poetosophic Essays", treats the subject of the philosophy itself at the highest generality level, and the second one "The Art of the Destroyed" is built on its relations with concrete task: the theme of holocaust and the incapability of manhood to face it and treat it in the appropriate way. The art which would succeed in such a task, and the aesthetics and the criticism as well, should search for the solutions out of the classical, traditional criteria. Approach to “the basic issue” indirectly treats our qualification to face the future of a world in which the will for domination dominates over democratic quality. Besides central themes, the author opens many relevant issues such as the (in stability of the identity, relationship between the tradition and the need for adaptation, the home and foreign country, the individual and the homeland, diversities and attitude towards the different, the limitations of the cultural codes and ethic values and the property over the truth. (shrink)

There is a broad consensus on the legitimacy of states to control immigration. However, this belief has recently been questioned, among other reasons, due to the contradiction with current practices in emigration and internal mobility. The principle of symmetry states that any restriction on immigration should also apply to emigration; or that, to the contrary, if there is a right to emigrate, there should be a corresponding right to immigrate. The principle of coherence posits that every reason one might have (...) for moving within a country also counts for moving between countries. This article proposes to extend the coherence principle from external to internal migration, arguing that the same reasons that justify restrictions on mobility across borders justify restrictions on mobility within borders too. Therefore, either freedom of movement is a fundamental right or the right of the political community to control mobility prevails. The interests at stake are in both cases the same, so asymmetry is not warranted. This leads us to an apagogical argument for open borders. (shrink)

El Espacio Ultraterrestre está cobrando más importancia que nunca no solamente como dominio operacional, sino también por sus vulnerabilidades intrínsecas. La OTAN no busca una confrontación directa en el Espacio Ultraterrestre, sino garantizar el acceso a las capacidades espaciales necesarias para que pueda seguir cumpliendo con el mandato encomendado por sus Estados Miembros. Para ello, tanto el fomento de la interoperabilidad como de la arquitectura jurídica de la Alianza serán fundamentales. La Inteligencia Artificial supone un desafío importante en el marco (...) de las relaciones internacionales no solamente por la posible asimetría entre Estados, sino también por el riesgo de impunidad y falta de atribución de posibles comportamientos “autónomos” que puedan resultar perjudiciales tanto en objetos como personas. (shrink)

The aim of this writing is to show the similarities between the philosophy of a modern author, like Leibniz, and the philosophy of a medieval jewish author, like Maimonides. I am going to write about the concept of "substance" in both authors, looking into the similarity between the "monad" of Leibniz and the idea of "angel" of Maimonides. Both of them, "monad" and "angel", settle, not only the concept of "substance", but also the concept of "Structure of living" besides some (...) more interesting cognitive notions which I am going to inguire into. (shrink)

Este artículo pretende mostrar la lectura política que hace Miguel Abensour de Lévinas cuando analiza el sentido del eje conceptual levinasiano de la responsabilidad-para-elotro y sus vinculaciones ético-políticas. Así, podemos redescubrir la irreductibilidad de lo político como una dimensión que requiere de lo humano, todo esto bajo el lema de la extravagante hipótesis. Lo humano –a la luz de Lévinas y en lo cual Abensour se ancla– instala su propia irreductibilidad que hace renovar lo político y deja aparecer una filosofía (...) política crítica que quiere pensar de otro modo el Estado y la justicia. (shrink)

La emigración es un derecho humano, eso nadie lo discute. Ahora bien, que la emigración sea un derecho humano no significa que la decisión de emigrar escape a la crítica moral. El presente trabajo evalúa los argumentos esgrimidos en contra de la llamada deslocalización fiscal, que consiste en trasladar la actividad profesional a otro país con el objetivo de pagar menos impuestos. En concreto, se analizan los argumentos de la justicia distributiva, la reciprocidad y la solidaridad. Para ello, se compara (...) el caso de los _youtubers_ españoles con el del trabajador a jornada parcial, el graduado universitario que no ejerce de aquello para lo que ha estudiado y el rico hedonista, y se concluye que la única diferencia moralmente significativa es que los primeros se trasladan a otro país para pagar menos impuestos, mientras que los demás no. Sin embargo, esto presupone precisamente aquello que pretende demostrar, a saber, que la deslocalización fiscal es moralmente reprobable. (shrink)

The article discusses the so-called university crisis showing that, simultaneously to this crisis and the unstructuring process, we are facing a reconversion of the institution on the frame of the contemporary information society that models it as a potential enterprise. Nowadays, universities are being inserted in the cognitive capitalism, which makes a business activity out of the production of knowledge, thus subjected to every mechanism of capitalist production and dependent of the marketing of its items/services. As a conclusion, the article (...) reviews the various strategies displayed to face the university crisis: the official strategies of the academic institutions, the proposals of the teaching profession and the student's proposals; each of them analyses this process from different. (shrink)

La pregunta por el sentido de la filosofía ha sido un denominador común desde sus inicios, cobrando una fuerza inusitada con la expansión omnímoda del capitalismo en el «mundo de la vida», hasta el punto de «naturalizarse» como el único mundo posible. Reducida a la mera función de legitimar el imperativo de la equivalencia/acumulación, se impone la necesidad de elevar la filosofía a la altura del acontecimiento, en el afán por vislumbrar e implementar modos de vida alternativos a la dictadura (...) del capitalismo absoluto. En este contexto, exploramos el potencial emancipatorio del «_ethos_ barroco» en el pensamiento de Bolívar Echeverría, con el objeto de mostrar, desde esta perspectiva, las condiciones y los límites actuales para transcender lo que denominamos «capitalismo neobarroco», implantando en su lugar una suerte inaudita de «neobarroco postcapitalista». (shrink)

Recent pluralist accounts of the People and popular sovereignty, defining it as either a performance or a process, are divorced from the realities of mass disempowerment. By shifting emphasis from who to what, these notions of the People, though seemingly unconcerned with the problem of positing this entity as a collective agent, have actually posited the politically active as the concrete subject of the People. Consequently, I argue that these recent theories exclude the reality of mass disempowerment within contemporary democracies (...) by marginalizing agency, presupposing empowerment, and assuming the resonance of the various representations of the People. Simply put, they suffer from an activist-centric bias that renders the politically alienated, disempowered, and inactive as irrelevant entities, a nameless shadow lurking behind analyses of popular power. Hence, my task is to clear the ground for a more comprehensive theory of the People and Popular Sovereignty by exposing the roots, limits, and costs of this activist-centric bias. (shrink)

Autonomy is conceptualized as the need for agency, self-actualization and independence. Nowadays, financial independence and academic achievement for young populations may be considered as key aspects in the transition to adulthood in response to some contextual demands of different cultural environments. By means of a multi-level model, the present study aims to determine the influence and contribution of factors at individual-level (e.g. sex, age, socioeconomic status, family financial support, awarded scholarships, personal finance, student loans) and school-level (e.g. programme quality, online (...) programs, face to face programs) on the academic achievement of young higher education Colombian students. Data come from the scores of the national standardized academic achievement test administered in 2018 in Colombia. The sample included 234,386 students enrolled in 3,389 higher education institutions in Colombia. After controlling the effects of program quality, and the student's previous academic abilities and socio-economic conditions, results showed that students with scholarships had higher scores than financially-dependent students (those who had students loans) and financially-independent students (those who self-funded their studies or who worked during the week) who had low-scores in the national standardized academic achievement test. (shrink)

El principal cometido del presente trabajo es examinar el nivel productivo-infraestructural y subjetivo del régimen neoliberal, en contraste con la lógica puramente económica-empresarial del modo de producción capitalista en la era industrial y disciplinaria. En primer lugar, examinamos la noción foucaultiana de “biopolítica” y su recepción en el pensamiento de Deleuze, analizando el papel pretendidamente esencial que juegan los deseos humanos para el funcionamiento del capitalismo de consumo. A la luz de las averiguaciones logradas, indagamos en perspectiva histórica las principales (...) tecnologías donde se cifra la eficacia del “psicopoder” emergente, con el objeto de dilucidar, a la luz de las nuevas formas de producción inmateriales y en red, su sentido y sus efectos en las subjetividades y las formas de vida. (shrink)

Tijekom svoje kratke filozofske profesure na Bečkom sveučilištu i u plemićkom zavodu Collegium Theresianum , ali i potom dok je bio profesorom teologije u Beču, isusovac Josip Zanchi, riječki plemić, četiri je puta tiskao svoj udžbenik Physica particularis, koji je sadržavao raspravu iz meteorologije. U svim je tim izdanjima izlaganje o uzroku dúge započeo povijesnom bilješkom, u kojoj je sažeto prikazao de Dominisov, Descartesov i Newtonov doprinos objašnjenju dúge. Potraga za Zanchijevim izvorom u optičkim i prirodnofilozofskim djelima objavljenim nakon Newtonova (...) djela Opticks otkrila je tri newtonovca koji su također spomenuli de Dominisa: Henryja Pembertona, Voltairea i Antonija Genovesija. Njima treba pridodati i četvrtoga: Pietera van Musschenbroeka, koji je de Dominisovu ulogu u povijesti istraživanja dúge opisao pod Genovesijevim utjecajem, ali tek u posmrtno objavljenom djelu Introductio ad philosophiam naturalem .Pri sastavljaju svoje povijesne bilješke o istraživanju dúge Josip Zanchi slijedio je Newtona ili nekog newtonovca. Tvrdio je više od Newtona jer je za njega de Dominis »prvi od svih otkrio pravi uzrok dúge«, pri čem je oprezno dometnuo videtur, a objektivnije je od Newtona i nekih newtonovaca opisao Descartesov doprinos. Kad je pak studentima objašnjavao dúgu, slijedio je posljednju riječ znanosti – Newtona.Uporabom Zanchijeva udžbenika Physica particularis s de Dominisovim optičkim i meteorološkim prinosom mogli su se susresti profesori i studenti filozofije i u Hrvatskoj. Taj su udžbenik posjedovale knjižnice na dvama isusovačkim filozofskim učilištima: u Zagrebačkom kolegiju najkasnije od 1758., a u Požeškom kolegiju najkasnije od 1769. godine.While teaching philosophy at the University of Vienna and the elite school Collegium Theresianum , but also theology in the same city, Josip Zanchi, Jesuit of noble birth from Rijeka, had published four editions of his manual Physica particularis, containing also a most comprehensive meteorological treatise. In each of the four Vienna editions his elaboration on the cause of rainbow opens a historical paragraph comprising a short survey of de Dominis’, Descartes’ and Newton’s contributions to the explanation of rainbow. Search for Zanchi’s source in the works dealing with natural philosophy published after Newton’s Opticks has brought to light three Newtonians who also mentioned de Dominis: Henry Pemberton, Voltaire and Antonio Genovesi. The name of Pieter van Musschenbroek should be added to this list. He described de Dominis’ role in the history of the explanation of rainbow under the influence of Genovesi, published posthumously in his work Introductio ad philosophiam naturalem .While composing his historical paragraph on the explanation of rainbow, Josip Zanchi followed in the footsteps of Newton or a Newtonian. He exceeded Newton by stating that de Dominis was »the first to have discovered the true cause of rainbow,« carefully employing videtur in support of his argument, his description of Descartes’ contribution being more objective than that of Newton or some Newtonians. However, in his academic lectures on rainbow, he followed the latest scientific discoveries – Newton.Through Zanchi’s manual Physica particularis, Croatian professors and students of philosophy could also have become familiar with de Dominis’ optical and meteorological contribution. This manual was available in the libraries of two Jesuit philosophical schools: Zagreb College or Collegium Zagrabiense, not later than 1758, and in Požega College or Collegium Poseganum, from 1769 at the latest. (shrink)

The beating heart of democratic politics is a set of paradoxes revolving around the issues of popular identity and sovereignty. Populist ideology appeals to the sovereign people, consequently engaging the democratic paradox in a manner akin to either moving an immoveable object or catching something in constant flux. Marginal consideration has been given by scholars to populism’s relationship with the democratic paradox, with current notions of the former seeing it more as a result of the latter. Thus, by recasting the (...) democratic paradox as a question and analysing its relationship with populist ideology, this article seeks to clarify the supposedly ambiguous relationship between populism and democracy. In analysing the transformative processes within populism by using early Peronism and Italian Fascism as case studies, it argues that as the ideological embodiment of the democratic paradox populist ideology preserves and expresses the paradox in the public sphere. (shrink)

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. Our first objective is (...) to examine whether IW impacts auditors’ judgements in the context of their acceptance of uncorroborated low-reliability client-provided evidence. Understanding the potential impact of cultural factors on auditors’ acceptance of client-provided information is an essential factor in improving audit quality. Our findings support the hypothesis that auditors with high IW scores are more likely to accept uncorroborated low-reliability client-provided evidence. Our second objective is to examine the relationship between IW and auditors’ preference for exercising more or less judgements. Examining this topic is important because auditing is a judgement-based process: auditors’ judgements determine audit quality and, by extension, the quality of associated financial reports. Our findings provide overall support for the hypothesis that auditors with high IW scores have a preference for exercising more judgement. Our findings have implications for global and national standard setters, regulators, practitioners, and researchers. The results are also relevant to global audit firms and their affiliates, particularly networks operating in Islamic countries, in ensuring global consistency of audits. (shrink)

El cometido del presente trabajo es examinar la actualidad del “ethos barroco” en nuestro mundo histórico, concebido como un mundo “neobarroco”. Para ello, comenzaremos indagando en perspectiva histórica los rasgos esenciales del “ethos barroco”, por oposición al “ethos protestante” que se impone en la modernidad capitalista, en relación al proyecto de Restauración católica de la Compañía de Jesús y su política cultural. En segundo lugar, desarrollaremos a grandes rasgos la imagen del mundo como representación (theatrum mundi) en el Barroco histórico, (...) haciendo especial hincapié en su dimensión sociológica (a tenor de la importancia crucial de “saber aparecer”), pero también en el plano ontológico (en relación a la dialéctica ser/apariencia). A continuación, probaremos la hipótesis de un “capitalismo neobarroco” en el presente, a la luz del actual fenómeno de “estetización social” (del mundo y de la vida humana). El objetivo último de la investigación es caracterizar desde una perspectiva eminentemente crítica la “vida en la imagen” que se deriva de este proceso planetario, en la medida en que se constituye como una impostura radical y ontológica, consistente en negar el carácter onírico de la vida, escapando a la conciencia del sueño. (shrink)

Según nuestra hipótesis, la physis cultural sufre un desfallecimiento por razón del cual se muestra incapaz de generar sentido y fuerza intensiva en aras de su autocrecimiento ilimitado. Desde esta perspectiva, nos proponemos examinar la vigencia de semejante “agenesia” en el incipiente capitalismo flexible, con el objeto de dilucidar sus expresiones mórbidas a la luz de los mecanismos ciegos que vertebran actualmente la esfera laboral; en la medida en que nos arrebata nuestras potencias creativas, la organización social de la intelectualidad (...) de masas termina generando, en efecto, una especie de locura carencial entregada a la aporética autófaga de la organización del vacío, por concurso de la cual buscamos saldar compulsivamente la deuda infinita contraída con la cultura. Por último, apuntamos contra la necedad concomitante a la pérdida del autoextrañamiento como principal inductor de la crisis, en un mundo histórico que acepta con indiferencia la dictadura invisible del Capital, sumido en una “ilusión de autonomía” que identifica libertad y flexibilidad. (shrink)

Motivated by the call for more research on students’ perceptions of their ethical development in business education programs, this study examines students’ reflections on how their understanding of ethics was challenged and/or changed, and what facilitated the development of ethical decision-making approaches in a first-year accounting course. The results indicate that students developed more sophisticated and contextualised views of ethical issues in business, government and social contexts including the need to consider their impact on various stakeholders. Students attributed this development (...) to the various elements in the integrated course design including the real cases sourced in current newspaper articles, an ethical decision-making framework with various ethical perspectives, the reflective journal component and the ability to work in groups. These findings have implications for the design of effective ethics education programs in business. (shrink)

El objetivo de este artículo consiste en dialogar con los discursos universitarios de Peter Hans Kolvenbach, superior general de la Compañía de Jesús entre 1983 y 2008. En particular analizamos la dimensión “iustitia” como elemento distintivo del paradigma de la educación superior jesuita y todo ello lo contextualizamos, a la vez, en su tradición histórica. La apuesta por la promoción de la justicia social, en el entramado universitario de la orden de Ignacio de Loyola, responde asimismo a las opciones que (...) la Compañía de Jesús ha tomado, a raíz del Concilio Vaticano II, y se posiciona como una alternativa a la óptica utilitarista. (shrink)