The U.S. Foreign Corrupt Practices Act has gained significant popularity in recent years across borders due to the increased investigation and penalties under the law. The following case is a real-life case that highlights the main provisions of the FCPA. Using cases in teaching an auditing or ethics course is much needed to develop students’ professional judgment, critical and analytical thinking skills and communication skills. Presently, there are a few cases that address the Foreign Corrupt Practices Act and its effect (...) on financial reporting and auditor responsibilities about illegal acts. The Armor Holdings case is interesting and information is publicly available regarding the circumstances that describe the bribery act, lack of whistle-blower protection, the tone at the top, and the accounting treatment. In addition, the increase in actions brought by the Securities and Exchange Commission under the FCPA since 2010 heightens the relevance of this case and underscores the need for students to learn the skills necessary to ensure compliance with FCPA and related key regulations such as the Sarbanes Oxley and the Dodd Frank Act. Therefore, cases like this one provide a rich tool to navigate topics and enforce students’ learning of client’s illegal actions and their consequences. These skills are invaluable in practice. (shrink)

In this chapter, I deal with some of the reasons why the United States should not institute any implicit or explicit religion-based tests as grounds for immigration. I argue it is extremely impractical to formulate and execute a test that would be effective in rooting out extremists. However, even if such a test could be devised, immigration requirements that link religion to belonging inevitably foster an irrational fear of an entire group of people as perpetual outsiders. Furthermore, religion-based immigration tests (...) set up a state apparatus where the government surveils its residents for their thoughts and beliefs. (shrink)

Background: The castor bean is a large grassy or semi-wooden shrub or small tree. Any part of the castor plant parts can suffering from a disease that weakens the ability to grow and eliminates its production. Therefore, in this paper will identify the pests and diseases present in castor culture and detect the symptoms in each disease. Also images is showing the symptom form in this disease. Objectives: The main objective of this expert system is to obtain appropriate diagnosis of (...) the disease. Methods: In this paper, the expert system is designed for the ability of agricultural engineers to detect and diagnose disease of castor like as: seeding blight, alternaria blight, cercospora leaf spot, powdery mildew and wilt. This system presents the disease symptoms, survival and spread, favorable conditions and image for each disease. Clips and Delphi expert system languages are used for designing and implementing the proposed expert system. Results: The expert system in the diagnosis of castor diseases was assessed by farmers and agricultural engineers and they were satisfied and accepted with its quality of performance. Conclusions: The expert system is easy for farmers and people have experience in the plant of castor to detect and diagnosis the symptoms that may face this plant from several disease. (shrink)

The study assessed the role of childhood religiosity in adult religiosity and learning motivation in university participants. Participants were 338 university students (mean age = 20.42, SD = 1.53, 47% men) selected from Islamic (50%) and general universities (50%). The findings showed that participants from Islamic university compared to those from general universities scored higher on religious altruism among religiosity outcomes and on self-efficacy and active learning strategies among learning motivation outcomes. The hypothesized associations between childhood religiosity, religious altruism, religious (...) practice, and specific learning motivation outcomes were significant. Childhood religiosity predicted two learning motivation outcomes, self-efficacy and active learning strategies, and only religious altruism in the presence of religious practice mediated these associations. In addition, university status moderated these mediated associations with stronger indirect effects for participants from Islamic universities compared to those from general universities. (shrink)

Las teorías que usamos para representar el mundo pueden ser extremadamente complejas. Abordan temas tales como electrones, campos cuánticos, estrellas de neutrones, materia oscura, redes neuronales, mercados económicos, la atmósfera y muchas otras entidades que suponemos existen en el universo. Al formular nuestras teorías, recurrimos a lenguajes exactos que nos permiten minimizar la vaguedad y expresarnos lo más precisa y cuantitativamente posible. Recurrimos a la matemática. Cuando formulamos nuestras teorías fácticas en lenguaje matemático, estas se refieren no solamente a objetos (...) que nosotros interpretamos como materiales, tales como partículas o personas, sino también a entidades más raras de un mundo abstracto: conjuntos, números, funciones, espacios algebraicos, variedades, topologías, y otras entidades similares. Estos objetos no son materiales en el sentido en que nosotros decimos que una manzana es material. Ellos no existen en el espacio-tiempo, no interactúan, no cambian o evolucionan. Sin embargo, allí están, profundamente arraigados en nuestras teorías más apreciadas acerca del mundo. (shrink)

There has been much debate recently on the question whether essence can explain modality. Here, I examine two routes to an essentialist account of modality. The first is Hale's argument for the necessity of essence, which I will argue is — notwithstanding recent attempted defences of it — invalid by its very structure. The second is the proposal that it is essential to essential truth that it is necessary. After offering three possible versions of the view, I will argue that (...) each fails to provide a metaphysical explanation of necessity in terms of essence. (shrink)

Este trabajo se propone dos objetivos, uno descriptivo y otro propositivo. El descriptivo consiste en el análisis de la crítica que realiza E. Cioran, a lo largo de su obra, a la concepción humanista del ser humano Nuestro filósofo pone en cuestión la arrogancia del hombre que se coloca en el lugar fundamental y de supremacía en el ámbito de la vida, lugar que le sirve de justificación para conquistar, apropiarse y aniquilar a la naturaleza y al resto de los (...) vivientes. Por otro lado, en términos propositivos, me interesa plantear la cuestión de la animalidad(el animal que es el ser humano, y los animales no humanos) porque permite poner en cuestión esa concepción humanista, y pensar nuevos modos de ser-con lo viviente. En este sentido, sostengo a lo largo del trabajo que la filosofía de Cioran permite pensar una noción de lo humano atravesada por la animalidad, noción cioraneana que desarma("descompone") la arrogancia de los humanismos. Para ello me serviré de la problemática de la muerte como inmanente a la vida y de la crítica de Cioran a la noción de propiedad. (shrink)

The studies presented here apply the concept of entitativity in order to understand how belonging to a particular geographical area – neighborhood - can determine the way others organize information and form impressions about area’s residents. In order to achieve this objective, three studies were carried out. The first study aims to verify if a neighborhood varies in terms of perceived entitativity, and identify the physical and social characteristics of the neighborhoods that are more strongly associated with the perception of (...) entitativity. The Study 2 and 3 used an experimental paradigm to explore how people’s perceptions of neighborhoods’ entitativity influenced their impressions of residents. To activate stereotypes, Study 2 used the name of real neighborhoods, and Study 3 employed only a set of pictures of unknown neighborhoods. The results show that the neighborhoods vary significantly with the regard to the perception of entitativity, and a set of physical attributes of place were strongly related with entitativity. The results showed that, independent of stimuli, the neighborhoods perceived as highly entitative, the supposed residents were subject to more extreme and quicker trait judgments, supported by greater confidence on the part of perceivers. Study 3 also reported that in highly entitative neighborhoods, the perceivers transferred more traits from the group to individual members. These results provide strong evidence that physical structure of neighborhoods imply different entitatity judgments that influences the way in which residents are perceived. (shrink)

RESUMO Este artigo procura mostrar como a linguagem e o estilo empregados por Dostoiévski já em seu romance de estreia, Gente pobre, contribuíram para a grande inovação realizada por ele na forma literária. Ao tomar como objeto de representação a realidade prática de camadas inferiores da sociedade e adotar em sua obra uma linguagem também considerada de nível inferior, própria à maneira de se expressar dessas camadas sociais, Dostoiévski não só transcende todas as regras literárias estabelecidas como também as já (...) transgredidas até então, porque ele leva a sério não só a realidade cotidiana como a linguagem, o nível de estilo próprio a elas. Com isso ele se aproxima da representação séria e elevada da realidade cotidiana sem mudar as regras de estilo, como fizeram os franceses. O que ele muda é o ponto de vista, o foco narrativo, de um modo que não encontra precedente nem mesmo na literatura Ocidental. ABSTRACT This article seeks to show how the language and style employed by Dostoevsky since his debut novel, Poor Folk, contributed to the great innovation that he introduced into literary form. By adopting the practical reality of the lower strata of society as his object of representation and, accordingly, a low-style language, Dostoevsky transcended all established literary rules, as well as others that were already being transgressed. He took seriously both the reality of everyday life and its language, the style level proper to it. In so doing, he approached the serious and elevated representation of everyday reality without changing the rules of style, as the French did. What he changed is the point of view, the narrative focus, and he did so in a way that had no precedent even in Western literature. (shrink)

The concept of ideology is central to the understanding of the many political, economic, social, and cultural processes that have occurred in the last two centuries. And yet, what is the nature of the different ideologies remains a vague, open, and much disputed question. Many political, sociological, and ideological studies have been devoted to ideology. Very little, on the other hand, has been done from the philosophical field. And this despite the fact that there are undoubtedly many philosophical questions related (...) to ideology and its role in modern industrialized societies. Just a few examples of ideology-related philosophical questions suffice to prove the point: What objects do ideologies deal with? Are the ideologies testable? Are there true ideologies? Do they evolve? How are ideologies related to societies? Is the existence of ideologies inevitable in modern societies? What is the relation of ideology to science? Is science just another kind of ideology? Are we, as human beings, innately predisposed to believe in ideologies? Or, instead, ideologies proliferate through indoctrination and propaganda? Are ideologies necessarily harmful?...and much more. In this article I try to answer some of these questions from a philosophical point of view, taking a materialist approach. I begin by characterizing ideology as a complex, multi-layered concept. Then, I briefly discuss the material systems on which ideological movements operate, that is, societies and concrete human groups. I identify at least 11 different elements that seem to be present in most ideologies, and I compare these characteristics with those of contemporary science and technology. Although some superficial similarities can be identified, there are deep differences that make ideology completely different from science. The similarities, however, are stronger with technology. Ideologies continually evolve with technological advances, social changes, and even with mere fashion. The current fragmentation of ideologies caused by the widespread use of new technologies and social networks has given rise to new phenomena of ideological propagation which, in my opinion, are very dangerous, particularly for open societies. I discuss these processes, within the context of the nature vs nurture debate, along with the question of whether we can get rid of ideologies. (shrink)

This brief review of Mario Bunge’s research on physics begins with an analysis of his masterpiece Foundations of Physics, and then it discusses his other contributions to the philosophy of physics. Following that is a summary of his more recent reactions to scientific discoveries in physics and a discussion of his position about non-locality in quantum mechanics, as well as his changing opinions on the nature of spacetime. The paper ends with a brief assessment of Bunge’s legacy concerning the foundations (...) of physics. (shrink)

Background: Eye movement desensitization and reprocessing [EMDR] is an innovative, evidence-based and effective psychotherapy for post-traumatic stress disorder [PTSD]. As with other psychotherapies, the effectiveness of EMDR contrasts with a limited knowledge of its underlying mechanism of action. In its relatively short life as a therapeutic option, EMDR has not been without controversy, in particular regarding the role of the bilateral stimulation as an active component of the therapy. The high prevalence of EMDR in clinical practice and the dramatic increase (...) in EMDR research in recent years, with more than 26 randomized controlled trials published to date, highlight the need for a better understanding of its mechanism of action. Methods: We conducted a thorough systematic search of studies published until October 2017, using PubMed, ScienceDirect, Web of Knowledge and Scopus databases that examined the mechanism of action of EMDR or provided conclusions within the framework of current theoretical models of EMDR functioning. Results: Seventy-five studies were selected for review and classified into three overarching models; (i) psychological models (ii) psychophysiological models and (iii) neurobiological models. The evidence available from each study was analysed and discussed. Results demonstrated a reasonable empirical support for the working memory hypothesis and for the physiological changes associated with successful EMDR therapy. Recently, more sophisticated structural and functional neuroimaging studies using high resolution structural and temporal techniques are starting to provide preliminary evidence into the neuronal correlates before, during and after EMDR therapy. Discussion: Despite the increasing number of studies that published in recent years, the research into the mechanisms underlying EDMR therapy are still in its infancy. Studies in well-defined clinical and non-clinical populations, larger sample sizes and tighter methodological control are further needed in order to establish firm conclusions. (shrink)

I offer a theory of art that is based on science. I maintain that, as any other human activity, art can be studied with the tools of science. This does not mean that art is scientific, but aesthetics, the theory of art, can be formulated in accord with our scientific knowledge. I present elucidations of the concepts of aesthetic experience, art, work of art, artistic movement, and I discuss the ontological status of artworks from the point of view of scientific (...) philosophy. (shrink)

Restorativeness is defined as the potential of the environment to re-establish certain cognitive capacities related to human information processing. The most frequently used instrument for evaluating the restorativeness of places is the Perceived Restorativeness Scale, proposed by Hartig and colleagues (1991). Later on, shorter versions of the Perceived Restorativeness Scale were proposed. The aim of this work is to evaluate the discriminatory capacity of the original and of a shorter Spanish version of the PRS, considering urban settings previously selected for (...) having different level of restorativeness, according to expert’s criteria. The study involved 244 students and used a 3 x 2 mixed experimental design, with two independent variables: Restorativeness of a place (between-subjects), which was manipulated by showing pictures of settings selected with varying levels of restorativeness (high, medium, low), and length of the scale (within-subjects), which was manipulated by asking subjects to fill in both the original and a shorter version of the PRS. The order of presentation of the two scales was counterbalanced. Results show an appropriate reliability for both version of the scale. Items of being-away, fascination, and coherence of the shorter scale correlate more strongly with the corresponding factor of the original scale, compared to the others factors. Both scales produce similar values for the perceived restorativeness of the different places, except for places with low restorativeness. (shrink)

A partir da constatação de que os sintomas neuróticos são determinados por representações inconscientes, Freud concluiu que apenas uma parte da atividade psíquica é acessível à consciência e que, portanto, a identidade estabelecida, na psicologia e na filosofia, entre o psíquico e o consciente e, conseqüentemente, entre a consciência e o campo da representação precisava ser repensada. O objetivo deste artigo é discutir algumas das concepções formuladas por Freud no período de 1891 a 1895 - dando atenção especial aos textos (...) La afasia e "Projeto de uma psicologia" - que lhe permitiram dissociar o conceito de "representação" do conceito de "consciência" e incorporar a noção de representação inconsciente em sua teoria, afastando-se, assim, das concepções psicológicas tradicionais.From the observation of the fact that neurotic symptoms are brought about by unconscious representations, Freud concludes that only a part of psychic activity is accessible to consciousness, so that the equivalence between the psychic and the conscious, established both in psychology and philosophy, should be reviewed, and, in the same way, the equivalence established between consciousness and the field of representation. The aim of this paper is to discuss some of the concepts proposed by Freud between 1891 and 1895, that allowed him to separate the concepts of "representation" and "consciousness" and to incorporate the notion of "unconscious representation" in his theory, distancing himself, in this way, from traditional psychological conceptions. (shrink)

In The Piano Tuner of EarthQuakes, the Quay Brothers' second feature, the sensual form and the meta-artistic content are truly interweaved, and the siblings' staple animated materials become part of the theme itself. Using Michel Serres's argument in Les cinq sens, I address the relationship between the Quays intermedial animation and the way the art forms of music, painting, theatre and sculpture are used to captivate the film viewer's sensorium in the same way that some of the characters are fascinated (...) by the evil Droz, a scientist and failed composer who manipulates machines and people alike, among them Felisberto, a meek piano tuner with the ability to stir the natural elements. I further proceed to posit the entire film as an intended allegory of animation on the Quays part. Their haptic construction of a three-dimensional world which they control artistically is replicated in the film in Droz's and Felisberto's activities vis-à-vis Malvina van Stille, an abducted opera diva who is kept in a suspended animation state and several hydraulic automata with musical resounding properties, some of them made up of an uncanny assortment of body parts. The artificial life of these creatures is contrasted, in two ways, with their physical reality as beings that exist in the world: first, via Serres's sensorial strategy to transform a body into a conscious entity, an embodiment I call 'Corpo-Reality', and second, by resorting to Deleuze and Guattari's theory of the body without organs in its advocacy of 'hard' nature and the rejection of a rigid assortment of body parts. The paradoxical organic objectivity of the 'marionettized' Malvina is pitted against the seemingly subjective doings of the mechanical automata, especially an android woodcutter. However, just as in the story things are not what they seem, and the automata actually reflect the 'real' world of Felisberto's tuning of them, so the film itself can be a 'crystal-image', offering itself to the senses of the spectator. (shrink)

Transformar el modo de vida individual es necesario para abordar la crisis ecosocial, y resulta perentorio que las políticas comprometidas con su resolución promocionen una capacidad individual de acción ecosocial. Sin embargo, parece que cierta brecha motivacional está obstaculizando la transformación del modo de vida individual. A fin de dar respuesta a esta brecha, ensayamos una mixtura del enfoque de las capacidades con las teorías de Hartmut Rosa. Argumentamos que la resonancia natural funge de factor personal de conversión necesario, si (...) bien no suficiente, para la capacidad de acción ecosocial; y que una política que promocione la resonancia natural se adecuaría también a los requisitos impuestos al desarrollo humano tanto por el enfoque de las capacidades como por la sostenibilidad. (shrink)

The precise nature of microaggression purposely obscures the exploration of the intentionality of perpetrator and the quantification of the harm committed. The act fits neatly into a system that privileges some and validates their reality to themselves and to us. This paper explores microaggression and recommends strategies for avoiding its harms.

My aim in this paper is to carve out a political understanding of the Muslim identity. The Muslim identity is shaped within a religious mold. Inseparable from this religious understanding is a political one that is valuable in its own right in order to secure any sustainable possibility of participating politically as Muslims within a democratic liberal democracy, such as the United States. Here I explore not the historical or theological formation of the Muslim identity, rather a metaphysical understanding of (...) it, in order to mobilize politically while avoiding the traps of essentialism. I begin with a brief overview of the early understandings of the term “identity politics” in the United States. Moving beyond interest-based movements I explore María Lugones' particular understanding of the self as multiplicitous. I then offer examples of the Muslim identity within the context of a social movement and individualist claims, in order to draw out the political aspects of the Muslim identity. In the final section I argue that the theological criteria that define “who counts as a Muslim” is a crucial aspect of how many Muslims may understand their identity as Muslims. However, I claim that in order to avoid the traps of marginalization of Muslim minorities, one must understand oneself as a multiplicitous political agent and that, furthermore, such an understanding is not at odds with Islam or one's own understanding of their identity as Muslim. (shrink)

The Western world is experiencing a resurgence of interest in the therapeutic potential of psychedelics, most of which are derived from plants or fungi with a history of Indigenous ceremonial use. Recent research has revealed that psychedelic compounds have the potential to address treatment‐resistant depression and anxiety, as well as post‐traumatic stress disorder and addictions. These findings have contributed to the decriminalization of psychedelics in some jurisdictions and their legalization in others. Despite psychedelics’ opaque legal status, numerous companies and individuals (...) are profiting from speculative investments with few, if any, benefits accruing to Indigenous Peoples. In this paper, we suggest that the aptly named “psychedelic renaissance,” like the European Renaissance, is made possible by colonial extractivism. We further suggest that Indigenous philosophical traditions offer alternative approaches to reorient the “psychedelic renaissance” towards a more equitable future for Indigenous Peoples, psychedelic medicines, and all our relations. (shrink)

A teoria elaborada por Freud em Além do Princípio do prazer apresenta uma série de impasses, muitos dos quais tampouco são solucionados em sua obra subsequente. Em especial, as hipóteses da oposição entre as duas classes de pulsões e do caráter regressivo das pulsões de vida apresentam inconsistências que fragilizam a teoria do segundo dualismo pulsional. Nesse artigo, é realizada uma análise passo a passo das principais ideias apresentadas no texto, com o objetivo de discutir algumas das questões que permanecem (...) em aberto, assim como apontar as retomadas, nesse momento, de hipóteses freudianas iniciais. Argumenta-se que parte dos problemas da teorização freudiana decorre do fato de que as premissas básicas sobre as quais ele assenta toda a sua teoria metapsicológica não são facilmente compatíveis com alguns dos conceitos principais do segundo dualismo pulsional. (shrink)

Educar implica, en gran medida, transgredir la flecha del tiempo y actuar a modo de contratiempo. Los profesores saben bien que, en numerosas ocasiones, para asegurar el éxito de su acción, deben a menudo "perder tiempo" dejándose paradójicamente llevar por él. El conocimiento del tiempo educativo nos introduce en el estudio de este peculiar contratiempo que, a diferencia del tiempo objetivo, predecible y cronométrico que sirve para racionalizar las actividades pedagógicas, permite a los educadores impedir que en educación el tiempo (...) pase, se consuma sin más, fluya o simplemente suceda. De ahí que la autora plantee las relaciones tiempo y educación desde una perspectiva más integradora, incorporando para ello los múltiples tiempos que confluyen en la realidad educativa junto aquéllos que confieren legitimidad al proyecto educativo. La escuela ha venido recreando un modelo no normativo tiempo -básicamente predictivo y probabilístico- y ha aplicado una racionalidad ahistórica que dificulta la emergencia del sujeto al que se dirige y el modelo de sociedad hacia la que se proyecta. En la actualidad se plantea la necesidad de educar desde una nueva perspectiva ética que integre el tiempo como categoría normativa de acción. Educar hoy para mañana exigirá, en este sentido, atender a dos lógicas temporales: impregnar de historicidad la dimensión de sentido de todo proyecto educativo y planificar las acciones pedagógicas de acuerdo con una nueva tecnología temporal que incorpore la incertidumbre, la complejidad, la interdependencia y la sostenibilidad temporal. (shrink)

Dans cet article nous proposons une définition de l’éthique de la gestion et nous en identifions les conditions à travers une revue de la littérature. Nous postulons par la suite que l’éthique de la gestion diffère selon qu’il s’agit d’organisations publiques ou d’organisations privées. Nous montrons en effet que pour l’organisation privée, l’éthique est un engagement subjectif qui permet de pallier les lacunes d’une gestion instrumentale sans remettre en question les finalités premières de l’organisation. Tandis que pour l’organisation publique, l’éthique (...) a une essence positive et se trouve orientée vers la recherche de compromis sur les finalités mêmes de l’organisation. (shrink)

Scientists are becoming increasingly aware of a “replicability crisis” in the behavioral, social, and biomedical sciences. Researchers have made progress identifying statistical and methodological...

How well can institutional guidelines help ensure the dignity, rights, safety and well being of research participants in an underdeveloped country? In this paper I describe the limits of informed consent as an instrument for the protection of participants in the context of the Philippines. I bring to this paper my experiences as an advocate of rights, a member of an ethics review board, a researcher on the ethics of research and as an observer of the dynamics of clinical practice (...) in an academic public teaching hospital of the University of the Philippines where I am professor. (shrink)

This study has proposed to apply change leadership as a vehicle forward for sustaining the growth of the tourism industry to eradicate poverty through the Pakistani tourism industry. Applying a mixed method approach, this article has attempted to uncover the role a change leader can play to help achieve the United Nations’ sustainable development goals of poverty reduction. In this study, one of the authors interviewed stakeholders of the tourism industry to find out the major drivers of the industry and (...) identify the leadership style that may prove to be effective in the said industry. In the next phase of the study, a survey method approach was used where different tourism companies and hotel chains were included for analysis. The study aimed to check employee’s perception of change leadership and its impact on their resilience and ultimately the sustainable organization performance of companies’ operationalizing in the sector with moderating impact of sustainable tourism attitude in times of a crisis. In total, 430 full-time workers in the tourism industry were contacted for a self-administered survey achieving a response rate of 83%. The findings of the study confirmed that in the presence of a change leader, the process of adaptation to sudden changing situations amidst financial crises, pandemic, and climatic change, becomes bearable and employees can cope with the work situations without pushing them to quit the industry. The study has a significant contribution toward a rapidly growing and focused industry, which can play a major role in the economy of any country leading toward job creation and poverty reduction. (shrink)

One distinguishing feature of vertebrate oocyte meiosis is its discontinuity; oocytes are released from their prophase I arrest, usually by hormonal stimulation, only to again halt at metaphase II, where they await fertilization. The product of the c‐mos proto‐oncogene, Mos, is a key regulator of this maturation process. Mos is a serine‐threonine kinase that activates and/or stabilizes maturation‐promoting factor (MPF), the master cell cycle switch, through a pathway that involves the mitogen‐activated protein kinase (MAPK) cascade. Oocytes arrested at prophase I (...) lack detectable levels of Mos, which must be synthesized from a pool of maternal mRNAs for proper maturation. While Mos is necessary throughout maturation in Xenopus, it seems to be required only for meiosis II in the mouse. The translational activation of c‐mos mRNA at specific times during meiosis requires cytoplasmic polyadenylation. Cis‐ and trans‐acting factors for polyadenylation are, therefore, essential elements of maturation. (shrink)