This article provides an analysis of the ethical behavior of managers making goodwill impairment decisions following the adoption of the International Financial Reporting Standard 3 on Business Combinations. Replacing the systematic amortization of goodwill with the impairment-only approach has been a highly controversial step. Although the aim of IFRS 3 was to provide users with more value-relevant information regarding the underlying economics of the business, it has been criticized for the potential earnings management inherent in impairment testing. This study is (...) based on a sample of Spanish-listed companies between 2005 and 2011, a period that embraces the economic crisis. After controlling for the underlying economic factors of the firms, the results suggest that managers are exercising discretion in the reporting of goodwill impairment losses, and big bath and smoothing strategies are influencing the decisions, whether or not to impair goodwill and about the magnitude of the impairment. Firm size is an attribute that appears significant in the analysis, suggesting that the cost and complexity of running the impairment test affect managers’ decisions. Additional analyses suggest that the macroeconomic environment influences opportunistic and unethical behaviors. (shrink)

El presente artículo aborda la experiencia de la sobrevivencia de los presos políticos en el Campo de Prisioneros de Chacabuco durante la dictadura cívico-militar chilena, a través de la práctica artística teatral, entre 1973 y 1974. A modo de hipótesis se plantea que el teatro permitió a los presos mermar el drama y construir transitoriamente realidades diferentes, suspendiendo la realidad impuesta y creando otras alternativas. La pregunta principal es de qué manera el corpus dramático de Mario Molina, escrito durante su (...) detención, generó estrategias de supervivencia y condiciones para interpretar los nuevos hechos extraordinarios que estaban sucediendo. El teatro de Mario Molina en cuanto a escritura, puesta en escena y recepción se analiza desde su propia dramaturgia, así como desde el campo testimonial. (shrink)

Many of the actual bioethical discussions start from the assumption that we have absolute dominance/disposition over our body. Based on the thesis of autonomy, control over one's own life and the freedom to do anything, at least with one's body, the goodness or legitimacy of acts such as suicide and euthanasia are often justified. Considering the last statements, this paper seeks to approach the question of the nature of the disposition –main attribute of dominion or property– over the body. It (...) will be argued on the basis of Thomas Aquinas' theory and Immanuel Kant's exposition, often wrongly considered, in my opinion, as rival doctrines. The whole writing will be oriented to review the relations of the modern principle of autonomy with the problem of the morality of suicide. (shrink)

Agents know some but not all logical consequences of what they know. Agents seem to be neither logically omniscient nor logically incompetent. Yet finding an intermediate standard of minimal rationality has proven difficult. In this paper, I take suggestions found in the literature (Lewis, 1988; Hawke, Özgün and Berto, 2020; Plebani and Spolaore, 2021) and join the forces of subject matter and impossible worlds approaches to devise a new solution to this quandary. I do so by combining a space of (...) FDE worlds (Berto and Jago, 2019) with a Lewisian (1988) understanding of subject matters as partitions. By doing so, I show how subject matters impose some order in the anarchic space of FDE worlds, while the worlds allow for distinctions between contents which would not otherwise be available. Combining the two approaches, then, brings us closer to the desired closure principles for knowledge of minimally rational agents. (shrink)

La utilización de las nociones de “conservador” y “progresista” en las ciencias sociales (y en la opinión pública) ha llegado a configurar dos ideologías políticas. En este número se tratan, a partir de Kant, diversos sentidos de tales nociones en el contexto actual: la perspectiva de la Economía constitucional de Buchanan, la concepción de la sociedad abierta de Popper, la teoría de la justicia de Rawls y la concepción filosófica de la vida social y política de Ortega y Gasset.

Agents know some but not all logical consequences of what they know. Agents seem to be neither logically omniscient nor logically incompetent. Yet finding an intermediate standard of minimal rationality has proven difficult. In this paper, I take suggestions found in the literature (Lewis, 1988; Hawke, Özgün and Berto, 2020; Plebani and Spolaore, 2021) and join the forces of subject matter and impossible worlds approaches to devise a new solution to this quandary. I do so by combining a space of (...) FDE worlds (Berto and Jago, 2019) with a Lewisian (1988) understanding of subject matters as partitions. By doing so, I show how subject matters impose some order in the anarchic space of FDE worlds, while the worlds allow for distinctions between contents which would not otherwise be available. Combining the two approaches, then, brings us closer to the desired closure principles for knowledge of minimally rational agents. (shrink)

Chronic diseases are the main disease burden worldwide, leading to premature deaths and poor individual and population health outcomes. Although modern medicine has made significant progress in developing effective treatments, only around 50% of people follow long-term treatment recommendations in high-income countries and presumably even less in low-income and middle-income countries.1 Health outcomes for chronic diseases follow a social gradient across socioeconomic groups, suggesting that the 50% adherence rate distributes unequally across social groups, affecting those who live in disadvantage the (...) most despite universal health coverage.2 Bioethicists have largely ignored inequalities that arise from differences in adherence to long-term treatments and the importance of the ethical dimension of chronicity for clinical practice. As I discuss in detail elsewhere, the concept of ‘chronic disease’ lacks a successful and agreed definition, failing to be structured in a traditional way and allowing for a disjunctive group of diseases to fall under the concept.3 Still, the main element that helps distinguish ‘chronic diseases’ from all other diseases is their long duration, so the noun chronicity can help demarcate and identify the nature of ‘chronic disease’. Drawing on conceptual analysis and phenomenological research on illness that highlight the tension between the cyclical and static elements of chronic disease, I have argued that chronicity has a phenomenological sense beyond its …. (shrink)

En este articulo se examina la tradicional caracterización de la filosofía de la ciencia como una disciplina normativa. Se discuten varias concepciones de esta disciplina, cada una de las cuales ofrece una respuesta diferente a la pregunta de si es posible, y cómo, una filosofía de la ciencia genuinamente normativa. De entre esas concepciones, se opta por una forma de naturalismo que se diferencia de otras en la exigeneia de que la normatividad de la filosofía de la ciencia inc!uya la (...) discusión de los objetivos y valores, epistémicos o no, de la ciencia. La necesidad de esta inc!usión se ilustra, finalmente, con el ejemplo de la aetividad conocida como “cicncia reguladora”.This article examines the traditional characterization of the philosophy of science as a normative discipline. Several understandings of this discipline are discussed; each of them offering a different answer to the question whether, and how, a genuinely normative philosophy of science might be possible. Among these views, I choose one variety of naturalism that differs from others in its commitment with the discussion of science’s aims and values, either epistemic or non-epistemic. Finally, the need for this inclusion is illustrated with the example of the so-called “regulatory science”. (shrink)

The readiness of Buddhists to dialogue with and embrace modern science has caused some to worry that this encounter will deform Buddhist traditions for the sake of acceptance by the West. But their strong tradition of epistemological skepticism and intellectual pluralism makes it unlikely that Buddhists will embrace scientific positivism. Given the tensions between religion and science in contemporary western society, it is perhaps this feature of Buddhism that can make the most fruitful contribution in its dialogue with science.

Quizá no sea desacertado destacar que cuando Étienne Balibar afirma que el sujeto-ciudadano rousseauniano constituye una «figura propiamente revolucionaria», no está simplemente mencionándolo desde una perspectiva teórico-política, pues está haciendo ver que la dualidad que comporta supone una figura revolucionaria en un sentido lingüístico y especulativo. En este artículo, nuestro propósito no es otro que analizar el triple alcance de la «invención teórica de Rousseau». Que las significaciones conceptuales no puedan ser simples o unívocas, es lo que en buena medida (...) intentaremos poner de relieve siguiendo su interpretación de algunas de las nociones medulares del Contrato social de Rousseau. (shrink)

El coloquio-conversatorio Memorias sonoras, prisión política y dictaduras en el Cono Sur. Reflexiones trasandinas sensibles se desarrolló el día 11 de septiembre de 2021, día de conmemoración de las víctimas de violencias políticas durante la dictadura militar chilena. Fue organizado por la línea Arte y Política del Núcleo de Sociología del Arte y las Prácticas Culturales de la Facultad de Ciencias Sociales de la Universidad de Chile, y contó con la participación de expositoras chilenas y argentinas: Analía Lutowicz, Victoria Polti, (...) Katia Chornik y Francisca Cornejo. A continuación, presentamos tres de las ponencias propuestas para el conversatorio: “Memorias de canciones de Violeta Parra y la Nueva Canción Chilena en mujeres ex presas políticas en la cárcel del Buen Pastor de Valparaíso durante la dictadura militar chilena” a cargo de Francisca Cornejo, “La memoria sonora de las experiencias concentracionarias en Argentina. Escuchando las miradas que construyen los relatos del Terrorismo de Estado durante la última dictadura cívico-militar”, a cargo de Analía Lutowicz y “La performatividad del sonido y la escucha en contextos concentracionarios” de Victoria Polti. (shrink)

Ensayo sobre la comunicación epistemológica de la razón filosófica y la razón jurídica a la luz del realismo clásico.

En este artículo describiremos la vitalidad del sistema fonológico del mapudungun hablado por escolares pewenches de la Provincia del Biobío, VIII Región. Específicamente, nos hemos propuesto: a) Determinar los fonos/fonemas, y su fonotaxis, que se relevan como indicadores de vitalidad, b) Identificar las transferencias fonético-fonológicas presentes en la fonología del pewenche hablado por estos escolares y c) Interpretar las transferencias encontradas en términos del grado de vitalidad de la fonología de la lengua. La muestra está conformada por un grupo de (...) 20 escolares bilingües de entre 12 y 15 años de edad, que se encuentran cursando 7° y 8° año básico en escuelas rurales pertenecientes a dos comunidades pewenches del valle del Queuco, en la comuna de Alto Biobío. Para la recolección del material fonológico, se aplicó a los participantes una lista léxica de 65 ítems, material que se complementó con la narración oral en mapudungun de un cuento. Según nuestros datos, hemos podido constatar la existencia de una serie de rasgos fónicos en el mapudungun hablado por los escolares pewenches que obedece a la influencia de las estructuras fonológicas del castellano. Sin embargo, el grado y la difusión de los fenómenos de transferencia se desarrollan de manera heterogénea en ambas comunidades en estudio, debido, entre otros factores, a la intensidad del contacto. In this article we will describe the vitality of the phonological system Mapudungun spoken by Pewenche schoolchildren from the Biobío province, VIII Region. We intend: a) To determine the phones/phonemes, and their phonotactics, which are revealed as vitality markers. b) To identify the phonetic-phonological transferences which are present in the Pewenche spoken by these schoolchildren, and, c) To interpret the transferences found in terms of the degree of the language phonological vitality. The sample is composed of 20 bilingual schoolchildren from 12 to 15 years old, who are in 7th and 8th grade in rural primary schools belonging to two Pehuenche comunities from Valle del Queuco, in the city of Alto Biobío. To collect the phonological material, we applied a 64-item lexical list, which was complemented with the oral narration of a tale in Mapudungun. According to our data, we have been able to verify the existence of a series of phonic features in the Mapudungun spoken by Pewenche schoolchildren, which originate because of the influence of the Spanish phonological structure. However, the degree and spread of the transference phenomena develop in a heterogeneous way in both of the studied communities. due to the contact intensity, among other possible factors. (shrink)

McCarthy and Howard (2023) present a “Non-Domination” approach to supported decision-making, specially to help intellectually and developmentally disabled (IDD) patients rather than “Mental Prosthe...

The idea that natural languages shape the way we think in different ways was popularized by Benjamin Whorf, but then fell out of favor for lack of empirical support. But now, a new wave of research has been shifting the tide back toward linguistic relativity. The recent research can be interpreted in different ways, some trivial, some implausibly radical, and some both plausible and interesting. We introduce two theses that would have important implications if true: Habitual Whorfianism and Ontological Whorfianism. (...) We argue that these offer the most promising interpretations of the emerging evidence. (shrink)

Se realizó una investigación con el objetivo de elaborar actividades que relacionan los elementos teóricos con la práctica desde la asignatura Defensa Civil, para contribuir a la participación de estudiantes universitarios y habitantes de la comunidad "Los Coquitos" en la prevención, mitigación o solución de los problemas ambientales que la afectan. Se aplicó un pre-experimento que permitió comprobar la efectividad de las actividades desarrolladas. Esta propuesta favoreció la vinculación de la escuela con la comunidad desde la protección del medio ambiente. (...) A research was carried out with the aim of designing tasks that relate theoretical elements with the practice in Civil Defense to contribute to the participation of university students and inhabitants of Los Coquitos community in the prevention, lessening or solution of the environmental problems it faces. A pre-experiment was applied which allowed to test the effectiveness of these tasks. This proposal favored the relation between the school and the community taking into account the environmental protection. (shrink)

El agua como bien vital de todo ser vivo, ante un estado de vulnerabilidad, daño y/o riesgo puede manifestarse como conflicto socio ambiental. En el mapeo del conflicto se identifican diversos actores, sin embargo, un actor imprescindible son los miembros de la comunidad en el que emergen conflictos que deben ser gestionados para llevar a un consenso de bien común. El estudio de caso expuesto, aborda y describe elementos esenciales que deben ser previstos en la gestión y acuerdos de conflicto (...) entre miembros de ejidos, comunidades y/o pueblos indígenas desde la interpretación del lenguaje social y cultural. (shrink)

This essay seeks to step beyond the argument between ethical formalism and ethical naturalism concerning the nature of moral reason and to step outside the universalism versus relativism debate in cross-cultural studies. Its thesis is that both formalism and naturalism advance versions of moral reason that are functionaries of intellectual discussions that make sense of behavior and that such discussion should not be confused with the ostensible object of ethical inquiry-that is, with moral actions and the motivations that drive them. (...) Daoist thought provides a comparative base from which the nature and limitation of such ethical theories can be examined. The essay concludes by suggesting that the objectification and scrutiny of our own forms of knowledge can be a specific purpose of comparative ethics, which has the virtue of making explicit the value commitments behind our intellectual theories. (shrink)

Se busca rastrear la imagen que Platón tiene de Heráclito y articularla con la estructura argumentativa del Cratilo, para comprender las necesidades textuales a las que responde la doctrina del flujo perpetuo, es decir, la discusión sobre la corrección (ὀρθότης) del nombre. Gracias a la inclusión del testimonio heraclíteo, resulta posible rastrear la presunta consolidación de la tesis sobre los nombres primarios y los secundarios como el eje de la separación entre dos planos de realidad (uno estable y uno móvil) (...) y de la teoría de las Ideas -es decir, como la base de la epistemología platónica presente en los diálogos de madurez-. The article seeks to trace the image Plato has of Heraclitus and connect it with the argumentative structure of the Cratylus in order to understand the textual needs that give rise to the doctrine of perpetual flux, that is, the discussion regarding the correctness (ὀρθότης) of names. The inclusion of Heraclitus's testimony makes it possible to trace the alleged consolidation of the thesis regarding primary and secondary names as the axis of separation between two levels of reality (one stable, the other, changing) and the theory of Ideas -that is, as the basis of Plato's epistemology as set forth in the late dialogues-. (shrink)

The manner in which a person views the universe originates from her/his culture. If someone were asked of the predominant element found in every culture that has for centuries given people their perspective of the universe, certainly, the answer would be, Religion! The responsibility of generating and preserving the elements of one’s perspective of the universe has rested with religious institutions such as Methodist, Protestant, or Roman Catholic churches or spiritual leaders such as the Buddha. Whether the element is developed (...) through the teaching of the Holy Bible, Catechism, Vedas, or Koran, people in the universe, including the Garífuna-speaking people of Central America, have always felt the need to .. (shrink)

Drawing on historical and contemporary evidence from Great Britain and Italy, this article examines actions that fall under official definitions of corruption and actions that are not illegal but are widely regarded as morally corrupt. As a social anthropologist, I argue that when dealing with the complexity of corruption and abuses of power, we need to identify what aspects of the system encourage or generate illicit practices (illegal and legal) and what aspects could instead generate real change. It is imperative (...) to assess the precise identity of the dividing line between the legitimate and the illegitimate and between the legal and the moral, and to address both the exact relationship of the protagonists in public life to formal law and its production and their perceived legitimacy in the broader society. Empirical evidence suggests that the production of the law must take into account the moralities which inform the definition of legitimacy at the grassroots, for legislation that enjoys such legitimacy is authoritative-therefore effective-legislation, and thus is governance that benefits from and abides by such legislation. (shrink)

En este artículo, estudiaremos la concepción de la verdad en Gilles Deleuze, a partir de su estrecha conexión con las fuerzas reales que producen el pensamiento. Primeramente, rastrearemos algunas claves de la crítica deleuzeana a la representación, centrándonos en su lectura de la filosofía platónica y en su oposición a la “imagen dogmática del pensamiento”. La forma de pensar representativa deriva en una determinada concepción de la verdad, a la que Deleuze se opone radicalmente. Como veremos, no se tratará de (...) negar lo verdadero, sino de ligarlo con una “verdad de la verdad” que determina su valor según las múltiples fuerzas del pensamiento. A modo de conclusión, se distinguirán tres sentidos en la noción deleuzeana de verdad, y se pondrá en duda la suficiencia de los criterios propuestos por su pensamiento para distinguir entre las fuerzas y formas de vida que están detrás de toda verdad. (shrink)

This paper starts by establishing a prima facie case that disadvantaged groups or individuals are more likely to get a chronic disease and are in a disadvantaged position to adhere to chronic treatment despite access through Universal Health Coverage. However, the main aim of this paper is to explore the normative implications of this claim by examining two different but intertwined argumentative lines that might contribute to a better understanding of the ethical challenges faced by chronic disease health policy. The (...) paper develops the argument that certain disadvantages which may predispose to illness might overlap with disadvantages that may hinder self-management, potentially becoming disadvantageous in handling chronic disease. If so, chronic diseases may be seen as disadvantages in themselves, describing a reproduction of disadvantage among the chronically ill and a vicious circle of disadvantage that could both predict and shed light on the catastrophic health outcomes among disadvantaged groups—or individuals—dealing with chronic disease. (shrink)