Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

The publication of scientific papers has become increasingly problematic in the last decades. Even if we agree that a renewed model is needed for peer-reviewed scientific publication, we think the problem does not essentially lie in professional publishing—with economic incentives—but in the publish-or-perish culture that dominates the lives of researchers and academics.

According to selective, retentive, scientific realism, past empirical success may be explained only by the parts of past theories that are responsible of their successful predictions being approximately true, and thus theoretically retained, or approximated, by the parts of posterior theories responsible of the same successful predictions. In this article, we present as case study the transit from Ptolemy’s to Kepler’s astronomy, and their successful predictions for Mars’ orbit. We present an account of Ptolemy’s successful prediction of Mars’ orbit from (...) Kepler’s perspective, and scrutinize whether the theoretical elements responsible for Ptolemy’s empirical success are approximately retained in Kepler. In order to give to the realist the best chances, we try different strategies. We conclude that all fail and thereby this case constitutes a prima facie strong anomaly for selective retentive realism. Structural realists may call preservation of structure to the rescue, but the existing notions of structure do not work. In absence of a new notion that works, the burden of the proof lies on the realist side. (shrink)

Several critics have reopened the continuing debate regarding the credibility of the auditing profession in part because of auditors' reluctance to issue warning signals to investors. At the root of auditors' lack of independence issues are conflicts of interest resulting from the structural features of auditor-client relationship. The Throughput Model is advanced to illustrate how ethical issues may be influenced by conflicts of interest. In the first stage, the TP provides an isolation of auditors' ethical positions from six ethical different (...) perspectives. In the second stage, previous TP theory is built upon by arguing a simultaneous analysis of how conflicts of interests may induce auditors' behavior. We conclude that in the current low litigation risk environment, auditors' ethical behavior is clearly ' unbalanced' favoring the reluctance to issue warning signals. Finally, we offer a discussion of potential solutions to improve ethical issues. (shrink)

Este artículo explora el concepto de trauma colectivo y su aplicación en el contexto histórico y social de las sociedades latinoamericanas. La transferencia del término «trauma colectivo» desde el campo del conocimiento psicológico a la esfera social e histórica plantea preguntas sobre su legitimidad y marco conceptual. El estudio examina la fidelidad de esta transferencia conceptual y su relación con la comprensión psicoanalítica temprana de los fenómenos traumáticos. El contexto cultural europeo de finales del siglo xix y principios del siglo (...) xx proporcionó la base para teorizar las consecuencias de experiencias intensas y violentas, lo que resultó en el concepto de «neurosis traumática», influenciado significativamente por el trabajo de Freud. El artículo discute la apropiación de herramientas psicoanalíticas en la crítica histórica y cultural para comprender eventos que desafían marcos tradicionales y la inteligibilidad social, como el Holocausto. La noción del trauma como una fuerza enigmática y recurrente en la experiencia histórica se explora a través del enfoque de los estudios del trauma. El artículo pone de relieve a destacados y destacadas académicas en este campo y su uso de conceptos psicoanalíticos, demostrando la preservación y aplicación significativa de estas nociones en la comprensión de fenómenos históricos y colectivos. Al acortar la brecha entre las experiencias psicológicas individuales y los traumas colectivos, los estudios del trauma ofrecen un enfoque único para interpretar y representar eventos que resisten las narrativas históricas tradicionales. (shrink)

The publication of scientific papers has become increasingly problematic in the last decades. Even if we agree that a renewed model is needed for peer-reviewed scientific publication, we think the problem does not essentially lie in professional publishing—with economic incentives—but in the publish-or-perish culture that dominates the lives of researchers and academics.

O artigo discute passagens importantes da obra de Santo Agostinho e argumenta que muitas são as antecipações de teses comumente atribuídas a Descartes. Entre elas, uma clara antecipação à célebre fórmula “penso, logo existo” na obra do Bispo de Hipona, assim como de outras teses importantes distribuídas ao longo de sua obra. Na segunda parte, culmina o texto com outro dado praticamente desconhecido: o fato de que o estilo meditativo empregado por Descartes também já fora antecipado por uma autora cuja (...) obra era amplamente conhecida na Europa da metade do século XVI e do século XVII. Trata-se da freira Teresa D’Ávila que fora canonizada quando o jovem Descartes estudava com os jesuítas em La Flèche. Levanta-se, assim, a necessidade de repensarmos a historiografia acadêmica à que a maioria de nós fomos submetidos quando iniciamos os estudos filosóficos sem termos sido expostos às verdadeiras fontes das teses centrais que encontramos em muitas obras clássicas do pensamento filosófico. (shrink)

The price of copper is unstable but it is considered an important indicator of the global economy. Changes in the price of copper point to higher global growth or an impending recession. In this work, the forecasting of the spot prices of copper from the New York Commodity Exchange is studied using a machine learning method, support vector regression coupled with different model schemas (recursive, direct and hybrid multi-step). Using these techniques, three different time series analyses are built and its (...) performance are compared. The numerical results show that the hybrid direct-recursive obtains the best results. (shrink)

A partir de una reflexión más amplia sobre el _vínculo entre poder e imagen_, y de la imagen como dispositivo y potencia, enfocamos aquí la figura de José “mulato” Gil de Castro –pintor peruano inmigrante en Chile y retratista de las elites eclesiásticas, políticas y militares sudamericanas–, abordando su producción de imágenes inscritas en la _funcionalidad glorificante_ _y generadora de signos del poder soberano_ –incluso allí donde retrata al “pueblo”– en un contexto histórico en que los imaginarios soberanistas colonial (...) y estatal-nacional se organizan al hilo del discurso “humanista” de corte eurocéntrico y del racismo como reverso inmunitario de su norma antropológica. La operación artística de Gil de Castro y su contexto nos ofrecen un interesante escenario microhistórico para comprender el fenómeno de la “secularización” moderna –o “transición”–, en la medida en que la matriz en el campo religioso de su operatoria pictórica se desplaza a un campo político y militar en donde el ejercicio del poder soberano se comprende y se practica como un intento de dar forma a lo social de acuerdo a un _paradigma_ _angelológico_ con raíces en una _metafísica política_ _teo-onto-antropológica_. Finalmente haremos algunas consideraciones sobre la figura de Gil de Castro como complejo cruce entre, por una parte, su condición-estigma de “mulato” en una sociedad racista, y por otra, su operación artística funcional al poder soberano y su articulación “angelológica” de lo social. _Palabras clave:_ Imagen – Poder – Soberanía – Arte – Glorificación. (shrink)

En su anterior estudio sobre la recepción de Vico en el s. XIX español, el autor analizó los casos de importantes intelectuales como Juan Donoso Cortés, Jaime Luciano Balmes, Juan Valera, Marcelino Menéndez Pelayo, Alfredo Adolfo Camus y Nicolás Serrano. Con ello se cumplió parte del plan de desmontar la tesis frecuentemente aceptada de una "ausencia" de Vico en España. Este plan se viene a desarrollar ahora con una nueva aportación investigadora en la que el autor muestra y analiza tres (...) importantes casos más de recepción viquiana: la del ecléctico historiador Fermin Gonzalo Morón, la del renovador neoescolástico Ceferino González, y la del fundador de la escuela jurídica catalana Manuel Durán y Bas. Con ellos el autor confirma su tesis de que Vico es apreciado, tanto desde la recepción positiva como desde la crítica, como un pensador modemo y heterodoxo de considerable valía.In his former paper on Vico’s reception during the XIX century in Spain, the author reviewed such significant intellectuals as Juan Donoso Cortés, Jaime Luciano Balmes, Juan Valera, Marcelino Menéndez Pelayo, Alfredo Adolfo Camus and Nicolás Serrano. In so doing, the task of dislodging the thesis so frequently held that there is a Vico’s "absence" in Spain was partially accomplished. This task is taken up again in a recent investigation where the author analyzes and assesses three further important cases related with the Spanish Vichian reception: that of eclectic historian Femín Gonzalo Morón, the neo-scholastic Ceferino González and finally the Catalan legal school founder Manuel Durán y Bas. With those examples the author aims to validate his claim that Vico was indeed acknowledged both as a modern and heterodox thinker by the positive as well as by the critical reception. (shrink)

La didáctica se ejecuta con estudiantes policiales de la Escuela de Suboficiales y Nivel Ejecutivo Gonzalo Jiménez de Quesada, los cuales multiplicaran a los estudiantes rurales del municipio de Sibaté.El propósito del proyecto fue diseñar una estrategia didáctico pedagógica que permita fortalecer las Habilidades Comunicativas implementando la lectoescritura, en los estudiantes policiales y a la vez a los estudiantes de las Instituciones Educativas Rurales de Sibaté Cundinamarca. Metodológicamente, el proyecto se realizó mediante el enfoque cualitativo de carácter etnográfico. En (...) conclusión, se motivó la implementación de varias actividades de lectura y escritura, con extensión a estudiantes del sector Rural. (shrink)

Corporate America is institutionalizing ethics through a variety of structures, systems, and processes. This study sought to identify managerial perceptions regarding the institutionalization of ethics in organizations. Eighty-six corporate level marketing and human resource managers of American multi-national corporations responded to a mail survey regarding the various implicit and explicit ways by which corporations institutionalize ethics. The results revealed that managers found ethics to be good for the bottom line of the organizations, they did not perceive the need for additional (...) formalization of ethics, and that they perceived implicit forms of institutionalizing ethics (e.g., leadership, corporate culture, top management support) to be more effective than the explicit forms of institutionalizing ethics (e.g., ethics ombudspeople, ethics committees, ethics newsletters). Implications of the survey and future research directions conclude the paper. (shrink)

Fundamentos de filosofía de la ciencia es una obra de carácter general destinada principalmente a servir de guía a alumnos y profesores en la ensañanza universitaria de esta disciplina, en especial para los estudios de Filosofía, pero también para los de Humanidades y Ciencias Humanas y Naturales. La obra está estructurada en diferentes niveles para facilitar su utilización como libro de texto, tanto en cursos introductorios generales como en seminarios específicos. Aunque el público universitario es su principal destinatario, se ha (...) concebido para que cualquier lector interesado en la disciplina y con determinados conocimientos previos pueda acceder, con provecho, a las diversas partes de la misma. Ha diferencia de la mayoría de introducciones a la Filosofía de la Ciencia, la orientación de esta obra no es histórica sino temática, cubriendo los diferentes ámbitos conceptuales de la disciplina. Su contenido, dado que su finalidad es presentar los fundamentos de la materia, se centra en los grandes temas clásicos de la disciplina. El núcleo temático lo conforma la triada "conceptos-leyes-teorías" en torno a cuyos componentes se presentan los restantes temas: contrastación de hipótesis, medición, explicación, relaciones interteóricas, el problema de la inducción y el cambio teórico. En tanto que introducción general de la disciplina, en esta obra no se pretende ninguna tesis metacientífica o metafilosófica sustantiva, sino exponer de forma clara los principales problemas filosóficos que plantea la actividad científica y discutir las diferentes aproximaciones a los mismos.. (shrink)

Within post - Kuhnian, philosophy of science, much effort has been devoted to issues related to conceptual change, such as incommensurability, scientific progress and realism, but mostly in terms of reference, without a fine - grained theory of scientific concepts/senses. Within the philosophy of language and of mind tradition, there is a large body of work on concepts, but the application to scientific concepts has been very tentative. The aim of this paper is to propose a general framework for a (...) theory for the individuation of scientific concepts. The general view about the individuation of concepts favored here is the possession - condition approach: to individuate a concept is to identify its possession conditions. The general metascientific tools for the analysis of scientific theories are model - theoretic, more specifically, structuralist: scientific theories, the entities to which scientifc concepts belong, are model - theoretic theory - nets. The general idea about the content of scientific concepts that inspires this proposal comes from: (i) our grandfathers’ "laws - plus - correspondence rules", (ii) Kuhns "laws applied to exemplars" views and (iii) moderate operationalism. The aim is to show that some clarification can be gained applying the possesion condition appproach to (an expansion of) these three elements using structuralist metascientific tools. First, I briefly present the two main structuralist ideas I shall use: the difference between observability and non - theoreticity, and the notion of theory - net. Second, I informally introduce the five components that come from my reading of the three traditional elements; these components are, or are not, plausible independently of how they will be integrated within a theory of concept - identity. Third, I present the kore of the theory of possession conditions for concept - identity that we shall use for the integration of such components. Finally, I propose the general traits of the possession condition that corresponds to each of these five components, I present some problems and point out some possible ways of dealing with them. (shrink)

José A. Díez examines the reasons for claiming that models involve fictions. He opposes the claim that, in order to account for some key features of the practice of modeling in science, such as the existence of unsuccessful representations and also of successful yet inaccurate or idealized ones, it is necessary to accept fictional entities. In resisting such a view, he sketches an account of scientific modeling and argue that according to such account there is no need for strong (...) factionalism, only a weak, unproblematic fictionalist component is needed. (shrink)

Posidonia oceanica is an endemic seagrass from the mediterranean that provides key ecosystem services. A protected species, its presence is regressing due to anthropogenic pressures, some associated to the tourism economy that much of the Mediterranean coast depends on. In 1992, the European Union declared it a priority habitat, and since the early 2000s, it has occupied a central space in marine conservation debates in the Balearic Islands. Popularly known as Posidonia, this seagrass went from being considered dirt that ruined (...) virgin Balearic beaches to become an emblematic species. This article takes this U-turn in policy and public perception as a study case to think of knowledge-making practices and restoration initiatives as a form of environmental care. The relational, situated and affective character of care ethics helps to understand the human and ecological labour embedded in knowledge-making and restoration practices and its inevitable engagement with the Balearic tourism industry. Drawing on those engagements, I reflect on environmental care practices of knowledge-making and restoration, arguing that they emerge ambivalently: they challenge management logics based on economic rationales while forced to develop and coexist inside those same rationales. I conclude by arguing that developing care-centric narratives for environmental conservation and restoration is essential to continue promoting more-than-human aquatic relations in which the needs of others are the ethical basis for action. (shrink)

This paper describes a one-day workshop format for introducing ethics into the engineering curriculum prepared at the University of Puerto Rico at Mayagüez (UPRM). It responds to the ethics criteria newly integrated into the accreditation process by the Accreditation Board of Engineering and Technology (ABET). It also employs an ethics across the curriculum (EAC) approach; engineers identify the ethical issues, write cases that dramatize these issues, and then develop exercises making use of these cases that are specially tailored to mainstream (...) engineering classes. The different activities and strategies employed in this workshop are set forth. Specific references are made to the cases and exercises developed as a result of these workshops. The paper ends by summarizing the different assessments made of the workshop by addressing the following questions: how did it contribute to the overall ABET effort at UPRM; could other universities benefit from a similar activity; and how did the participants evaluate the workshop? (shrink)

This article provides an introduction to the themed section ‘Anarchism and the national question—historical, theoretical and contemporary perspectives.’ We discuss first the long and often overlooked engagement of anarchists with the colonial and national liberation question, particularly—but not exclusively—in the heyday of the movement (from the second half of the 19th to the first decades of the 20th century). We discuss in particular the overlaps and tensions between anarchists and republicans (those who favoured republics as opposed to monarchies) and anti-colonial (...) nationalists (anti-colonialists who defended the right of national self-determination). Then we proceed to discuss the potential for a dialogue between anarchist and nationalism studies based on three interventions. First, to problematise the narrative that conflates nations with state-building processes. Second, to better grasp the emergence of alternatives to the nation–state as a historical construct. Third, to complicate narratives that associate in an unproblematic fashion internationalism and classless society. Finally, the introduction highlights the four questions which lie at the core of the themed section and discuss briefly how the papers relate to these. (shrink)

El pensamiento de P. F. Strawson ofrece un difícil equilibrio entre una tendencia naturalista no reduccionista y una trascendental post-kantiana. Este escrito reconsidera un argumento de la estrategia strawsoniana que fue utilizado por Barry Stroud en su famosa crítica a los argumentos trascendentales de los años 60. La reflexión sobre el fin y el alcance de este tipo de argumentos no sólo intenta mostrar la compatibilidad de ambos aspectos en el pensamiento de Strawson, sino iluminar el carácter de necesidad de (...) las proposiciones metafísicas. (shrink)

This project attempts a joint reading of the work of Friedrich Nietzsche and Frantz Fanon. This task, however, is problematic because this body of work is in tension or contradictory. These problems are so acute that a careful reading method is necessary to successfully carry out this reading. In order to facilitate this reading I elaborate and apply a particular philosophical methodology, Mestizaje. The methodology is intended to address works that are contradictory by attempting to read the texts as they (...) are presented while at the same time balancing their positions. The goal is to honestly reflect the thought of each thinker and to illuminate a perspective that incorporates but transcends their respective positions. What the application of Methodological Mestizaje finds is that while Nietzsche and Fanon stand in tension to one another, their respective works share several interesting and important convergences. In particular, they share thoughts on ressentiment, morality and violence. With ressentiment, Nietzsche creates the concept and two manifestations of it, while Fanon works with the concept to develop a third manifestation of this form of moral valuation. Furthermore, their works share the view that morality and violence are fundamental to understanding the origin, development and possible overcoming of a morality. This work contributes to the area of Africana Studies by offering a picture of Nietzsche that addresses concerns of these areas of study. Additionally, Methodological Mestizaje intends to follow in the tradition of non-ideal theory. Finally, while each thinker contributes to the discussion of ressentiment, morality and violence, their positions taken together reveal a broad and thorough perspective on colonialism and its concomitant morality, including their inception, and consequent progression and persistence in the current world. (shrink)

In this paper I apply Friedrich Nietzsche’s critique of European morality to the Western colonial context. I specifically focus attention on his notions of ressentiment and slave morality, and how his critique implicates these as being exported and imposed upon the people Western powers colonized. However, the process of colonization reveals that the imposed morality is transformed into a distinct type of ressentiment that Nietzsche does not to consider. I call this type of ressentiment “colonial ressentiment” in distinction to Nietzsche’s (...) slave morality. To provide the content to clearly distinguish colonial ressentiment from that of slave morality, I utilize Frantz Fanon’s description of the colonial drama to help illuminate their differences. To conclude the paper, I discuss some of the upshots of colonial ressentiment and their relation to present day struggles. (shrink)

The films of Lars von Trier offer unique opportunities for thinking deeply about how Philosophy and Cinema speak to one another. The book addresses von Trier’s films in order of their release. The earlier chapters discuss his Golden Heart trilogy and USA: Land of Opportunities series by addressing issues of potential misogyny, ethical critique, and racial justice. The later chapters focus on his Depression Trilogy and address the undermining of gender binaries, the psychoanalytic meaning of the sacrifice of children and (...) depression, and philosophical questions provoked by the depiction of the end of the world. Taken together, the volume explores the topics of Philosophical Psychology, Social Theory, Political Theory, Theories of the Self, Philosophy of Race, and Feminist Thought, and opens a conversation about von Trier’s important work. (shrink)

This paper discusses an assignment used to teach the trial and death of Socrates that asks each student to give a tour for someone of personal significance at the Metropolitan Museum of Art to view and discuss two pieces of art about Socrates. The overall aim of the task is for the students to engage the texts and conceptual material and emulate philosophical practice outside of class and in public. The paper focuses on preparing the students to partake in such (...) an endeavor, laying out a historically contextual approach to the study of Socrates, the varied texts that are used, as well as the general pedagogical framework employed. More importantly, the paper explores how one might adapt the assignment to their particular classroom. (shrink)

En la búsqueda de una ética para nuestro tiempo, el autor acude a la obra de Adorno para examinar la relación dialéctica entre praxis y teoría, y afirma que el nuevo concepto de praxis que emerge de esta relación podría guiarnos en la construcción de una ética más crítica que la mayoría de morales, constituidas únicamente por un sistema de normas. El autor defiende la concepción adorniana sobre el lugar del sujeto en la sociedad, que pretende despertar en este sujeto (...) la conciencia de sus capacidades, pero también de sus límites y sobre todo de su falta de libertad; lo que permite a Adorno conceder validez al intento de vida justa del sujeto moderno sólo en su problematicidad y fragilidad. (shrink)

This article poses the question of whether biobanking practices and standards are giving rise to the construction of populations from which various biobanking initiatives increasingly draw on for legitimacy? We argue that although recent biobanking policies encourage various forms of engagement with publics to ensure legitimacy, different biobanks conceptualize their engagement strategies very differently. We suggest that biobanks undertake a broad range of different strategies with regard to engagement. We argue that these different approaches to engagement strategies are contributing to (...) the construction of populations, whereby specific nationalities, communities, societies, patient groups and political systems become imbued or bio-objectified with particular characteristics, such as compliant, distant, positive, commercialized or authoritarian. This bio-objectification process is problematic in relation to policy aspirations ascribed to biobanking engagement since it gives rise to reified notions of different populations. (shrink)

Th. W. Adorno y los demás autores de la Teoría Crítica supieron captar procesos sociales incipientes que no han hecho sino desplegarse y confirmarse con el tiempo. Frente a quienes denuncian sus supuestas aporías y exagerado negativismo, se reivindica aquí la actualidad de una de sus tesis más conocidas y discutidas, la de la aniquilación del individuo. El paso del capitalismo liberal al monopolista sirve de horizonte para analizar las contradicciones del individuo burgués y su constitución social. En una segunda (...) parte se aborda la «debilidad del yo» como aquella configuración psíquica que se corresponde con la liquidación del individuo en la sociedad tardocapitalista. En el centenario del nacimiento de Th. W. Adorno valgan estas reflexiones de homenaje a un pensador y un pensamiento cada día más imprescindibles. (shrink)

Social suffering commands increasing public attention in the wake of several historical processes that have changed the ways victims are perceived. In making suffering eloquent by rendering it in conceptual form, philosophy runs the risk of muting suffering, thereby neutralizing its ability to mobilize responses. In the experience of suffering philosophy finds a limit it must recognize as its own. Yet only by fulfilling its duty towards suffering - only by having the abolition of suffering as its ultimate goal - (...) can philosophical thinking withstand a tacit complicity with injustice. (shrink)