This study aims to examine the ethical decision-making model proposed by Schwartz, where we consider the factors of non-rationality and aspects that affect ethical judgments of auditors to make the decision to blow the whistle. In this paper, we argue that the intention of whistleblowing depends on ethical awareness and ethical judgment as well as there is a mediation–moderation due to emotion and perceived moral intensity of auditors. Data were collected using an online survey with 162 external auditors who worked (...) on audit firms in Indonesia as well as 173 internal auditors working in the manufacturing and financial services. The result of multigroup analysis shows that emotion can mediate the relationship between EAW and EJW. The nature of this relationship is more complex and then tested by adding moderating variables using consistent partial least squares approach. We found that EMT and PMI can improve the relationship between ethical judgments and whistleblowing intentions. These findings indicate that internal auditors are more likely to blow the whistle than external auditors; and reporting wrongdoing internally and anonymously are the preferred way of professional accountants to blow the whistle in Indonesia. (shrink)

In this urbane and witty book, Ronald de Sousa disputes the widespread notion that reason and emotion are natural antagonists.

This work empirically tests the concept of the ‘whistleblowing triangle,’ which is modeled on the three factors encapsulated by the fraud triangle (pressure or financial incentives, opportunity and rationalization), in the Indonesian context. Anchored in the proposition of an original research framework on the whistleblowing triangle and derived hypotheses, this work aims to expand the body of knowledge on this topic by providing empirical evidence. The sample used is taken from audit firms affiliated with both the big 4 and non-big (...) 4 companies operating in Indonesia. The results of analysis using the PLS-PM method found a significant relationship between the components of the whistleblowing triangle and the intention of blowing the whistle. We found that financial incentives are the most significant predictor of auditors’ intention to blow the whistle in Indonesia. Other components, such as opportunity and rationalization, also play an important role in supporting auditors’ intention to blow the whistle. Our findings also suggest that related pressures are the top priority for audit firms in Indonesia to consider in increasing whistleblowing intention. We expand the previous literature on whistleblowing which has been derived from the components of the fraud triangle (Brown et al. in Account Public Interest 16(1):28–56, 2016; Smaili and Arroyo in J Bus Ethics, 10.1007/s10551-017-3663-7, 2017) by adding empirical evidence. (shrink)

The book's main argument is that global social injustice is by and large epistemological injustice. It maintains that there can be no global social justice without global cognitive justice.

info:eu-repo/semantics/publishedVersion.

In this paper I explain the impact of phenomenological philosophy in the conceptions of Luís Cabral de Mancada about law and juridical experience. Stressing that Moncada was the first scholar in Portugal who made an extensive use of phenomenological doctrines within his own field of research, I show that Husserl, Hartmann, and Scheler were the most influential thinkers for him. As a matter of fact, they had a positive impact on Moncada’s conceptions about Law, the axiological realm, the State, and (...) jusnaturalism. (shrink)

In this paper, I stress the importance of Luís Cabral de Moncada for the resettlement of the Philosophy of Law in the Portuguese university. I focus my attention on the overthrown of Positivism, and, as a consequence, on the reintroducing of axiological and ethical issues in the foundations of positive law. In so doing, I consider the relevance Phenomenology had for Moncada’ s theory of law, namely the theory of eidetic insight, and, particularly, the phenomenology of values. Moncada’s appropriation of (...) some phenomenological themes and concepts was developed in a close contact with Husserl, Scheler, and Nicolai Hartrnann. (shrink)

In this paper, I analyze Carlos Cossio’s theory of law, and how his theory was a reaction to Kelsen’s juridical positivism. The most important aspect I highlight is the logical abstract normativism defended by Kelsen, and how it was overcome by a transcendental and existential theory of law, which Cossio develops in a close relationship to Husserl and Heidegger views.

The justification of Natural Law is a very controversial issue, not only after the Positivist’s rebuttals, but since its very anthropological foundations in the early modern age. In this paper, I try do give an account of Natural Law and natural rights in terms of a phenomenological description of the background of normative intentionality. Taking a genetic stance, I go from the positive norm and the intentionality that constitutes it to the underling pregiveness that supplies the condition of its possibility. (...) I exhibit it as the experience of the live-world, and I analyze it as an intersubjective world, where persons are given as equals and worth-counting. This is the very root of the concept of human dignity. Starting from it, I develop an account of the sense and content of the concept of Human Rights as a set of eidetic laws creating the framework for authentic human relationships. (shrink)

Este artigo visa analisar a narrativa (auto)biográfica de estudantes de Pedagogia em uma universidade pública da região do Vale do São Francisco, localizada no território de Petrolina-PE em contexto de pandemia da COVID-19. Para refletir sobre a formação a partir da escrita de si, pautamo-nos, teórica e metodologicamente, em Heidegger, Josso, Freire, Ribeiro, Passeggi, Sousa e Lima. Neste artigo, comtempla-se respostas referentes à como os estudantes se sentiram no processo de formação docente em meio a pandemia e o que (...) esperavam do futuro. A turma do curso de Pedagogia era composta por 19 estudantes, deste total, 17 participaram da atividade da escrita da carta a si. Como estratégia de análise, utilizou-se o método do círculo hermenêutico “heideggeriano”. Assim, as informações foram organizadas em três temas de sentido, sendo: saúde mental na pandemia; ensino remoto versus ensino presencial; e planejamento de carreira. Percebeu-se, por meio das cartas, a preocupação quanto ao ensino remoto, assim como os planos de futuro, com intenção contribuir socialmente para uma educação humana e facilitadora de aprendizagens. Notou-se, ainda, que os estudantes refletiram sobre o bem-estar na profissão, buscando o sentido de suas ações, além de demarcarem o suporte financeiro, emocional, familiar e formativo. (shrink)

Emotion Review, Volume 14, Issue 4, Page 257-261, October 2022. Müller argues that the perceptual or “Axiological Receptivity” model of emotions is incoherent, because it requires an emotion to apprehend and respond to its formal object at the same time. He defends a contrasting view of emotions as “Position-Takings" towards “formal objects”, aspects of an emotion's target pertinent to the subject's concerns. I first cast doubt on the cogency of Müller's attack on AR as begging questions about the temporal characteristics (...) of perceptual events. I then argue that Müller's version of PT is not radical enough. On my attitudinal view, formal objects are not values but natural properties that justify specific affective or behavioral responses. Values are constituted only by a negotiated social aggregation of individual evaluative attitudes. (shrink)

Emotions can be the subject of moral judgments; they can also constitute the basis for moral judgments. The apparent circularity which arises if we accept both of these claims is the central topic of this paper: how can emotions be both judge and party in the moral court? The answer I offer regards all emotions as potentially relevant to ethics, rather than singling out a privileged set of moral emotions. It relies on taking a moderate position both on the question (...) of the naturalness of emotions and on that of their objectivity as revealers of value: emotions are neither simply natural nor socially constructed, and they apprehend objective values, but those values are multi-dimensional and relative to human realities. The "axiological" position I defend jettisons the usual foundations for ethical judgments, and grounds these judgments instead on a rationally informed reflective equilibrium of comprehensive emotional attitudes, tempered with a dose of irony. (shrink)

The word "truth" retains, in common use, traces of origins that link it to trust, troth, and truce, connoting ideas of fidelity, loyalty, and authenticity. The word has become, in contemporary philosophy, encased in a web of technicalities, but we know that a true image is a faithful portrait; a true friend a loyal one. In a novel or a poem, too, we have a feel for what is emotionally true, though we are not concerned with the actuality of events (...) and characters depicted. To have emotions is to care about certain things: we can wonder whether those things are really worth caring about. We can wonder whether our passions reflect who we are, and whether they constitute fitting responses to the vicissitudes of life. So there are two aspects to emotional truth: how well an emotion reflects the threats and promises of the world, and how well it reflects our own individual nature. That is the starting point of this book, which looks first at the analogies and disanalogies between strict propositional truth and a looser, "generic" sense of truth. As applied to emotions, generic truth is closer to those original meanings: as in a portrait's fidelity or friend's loyalty. Taken in this sense, the notion of emotional truth opens up large vistas on areas of life essential to our existence as social beings, and to our concerns with beauty, morality, love, death, sex, knowledge, desire, coherence, and happiness. Each of those topics illustrates some facet of the dominant theme of the book: the crucial but often ambivalent role of our emotions in grounding and yet also sometimes undermining our values. Emotions act, in holistic perspective, as ultimate arbiters of values where different and independently justified standards of value compete. (shrink)

Taking literally the concept of emotional truth requires breaking the monopoly on truth of belief-like states. To this end, I look to perceptions for a model of non-propositional states that might be true or false, and to desires for a model of propositional attitudes the norm of which is other than the semantic satisfaction of their propositional object. Those models inspire a conception of generic truth, which can admit of degrees for analogue representations such as emotions; belief-like states, by contrast, (...) are digital representations. I argue that the gravest problem-objectivity-is not insurmountable. /// [Adam Morton] It is accuracy rather than truth itself that is valuable. Emotional truth is a dubious though attractive notion, but emotional accuracy is much easier to make sense of. My approach to accuracy goes via an account of what makes a story accurate. Stories can be accurate but not true, and emotions can be accurate whether or not they are true. The capacity for emotional accuracy, for emotions that fit a person's situation, is an aspect of emotional intelligence, which is as important an aspect of rational human agency as the intelligent formation of beliefs and desires. (shrink)

Discute-se aqui as aproximações e distanciamentos sobre o cuidado via as contribuições do pensamento de Heidegger e de Foucault. Interessa-nos saber sobre as ideias de autocuidado articuladas por Martin Heidegger e de cuidado de sí, conforme Michel Foucault, analisando as convergências e as divergências. Lançou-se mão da sistematização contrastiva de modo a ressaltar os encontros e desencontros entre os pensadores. Há aproximações no que se refere a importância dada a questão do cuidar como algo constituidor do ser humano, mas os (...) distanciamentos se dão pelo modo como os sentidos de cuidado são concebidos. As aproximações e distanciamentos quanto a autocuidado e cuidado de si pensados por Heidegger e Michel Foucault nos lança a refletir que cada pensador fora atravessado por singularidades, processos históricos, sociais e culturais, desdobrando em compreensões específicas em torno do cuidado. (shrink)

Emotions are Janus‐faced. They tell us something about the world, and they tell us something about ourselves. This suggests that we might speak of a truth, or perhaps two kinds of truths of emotions, one of which is about self and the other about conditions in the world. On some views, the latter comes by means of the former. Insofar as emotions manifest our inner life, however, we are more inclined to speak of authenticity rather than truth. What is the (...) difference? We need to distinguish the criteria of correspondence or appropriateness suitable for authenticity from those that embody the criterion of truth. Furthermore there is also a question about the transitions – among states of mind, and between states of mind and behaviour – that emotions encourage. This realm of transitions concerns rationality. After sketching the relevant distinctions, I will endeavour to justify the view that emotions should be appraised in terms of all three terms. (shrink)

How should we understand the emotional rationality? This first part will explore two models of cognition and analogy strategies, test their intuition about the emotional desire. I distinguish between subjective and objective desire, then presents with a feeling from the "paradigm of drama" export semantics, here our emotional repertoire is acquired all the learned, and our emotions in the form of an object is fixed. It is pretty well in line with the general principles of rationality, especially the lowest reasonable (...) principles. Turned to the second part of this side of reasonable. I will inquire how emotional beliefs, desires, and behaviors contribute to the rationality. I will present a very general biological hypothesis: emotions by controlling highlights the characteristics of perception and reasoning, so that we remove the difficulties due in particular to lead to paralysis; they are being simulated by a simplified perception of information, thus limiting our practice and cognitive choice. How are we to understand emotional or axiological rationality? I pursue analogies with both the cognitive and the strategic models, testing them against intuitions about emotional desires. We distinguish two different classes of desires, the subjective and the objective, and propose that emotions have a semantics that derives from "paradigmatic scenarios", in terms of which our emotional repertoire is learned and the formal objects of our emotions fixed. This fits in well with emerging facts about how our emotional capacities develop, and it can also be squared with the general principles of rationality, particularly minimal rationality. In the second part, I return to the perspective of rationality. I ask how emotions contribute to the rationality of beliefs, desires, and behavior. I proffer a very general biological hypothesis: Emotions spare us the paralysis potentially induced by a particular predicament by controlling the salience of features of perception and reasoning; they temporarily mimic the informational encapsulation of perception and so circumscribe our practical and cognitive options. (shrink)

O presente trabalho pretende resgatar o debate entre Richard Rorty e Nancy Fraser, ocorrido no início da década de 1990, especificamente a partir do texto Feminismo e Pragmatismo apresentado na Tanner Lectures on Human Value. Nesta conferência o filósofo discorreu sobre a possibilidade de conciliação entre o seu pragmatismo e o feminismo. Rorty aborda o feminismo enquanto autocriação da mulher através da “redescrição” mediante a manifestação poética, onde o filósofo encara as feministas como criadoras do novo. Em seguida, exporemos a (...) crítica de Fraser, que trabalha sobre a proposta apresentada pelo pragmatista e que oferece suas próprias ideias dentro de uma concepção do feminismo como movimento democrático de massa. Ao final, uma breve avaliação das implicações das críticas e sugestões apresentadas por Rorty ao feminismo e também da resposta de Fraser. (shrink)

The Philosophical search for Natural Kinds is motivated by the hope of finding ontological categories that are independent of our interests. Other requirements, of varying importance, are commonly made of kinds that claim to be natural. But no such categories are to be found. Virtually any kind can be termed 'natural' relative to some set of interests and epistemic priorities. Science determines those priorities at any particular stage of its progress, and what kinds are most 'natural' in that sense is (...) always a real and lively scientific question. The general philosophical problem of scientific realism is also real; but between the scientific and the metaphysical, the Problem of Natural Kinds' sits otiose. (shrink)

Emotions can be the subject of moral judgments; they can also constitute the basis for moral judgments. The apparent circularity which arises if we accept both of these claims is the central topic of this paper: how can emotions be both judge and party in the moral court? The answer I offer regards all emotions as potentially relevant to ethics, rather than singling out a privileged set of moral emotions. It relies on taking a moderate position both on the question (...) of the naturalness of emotions and on that of their objectivity as revealers of value: emotions are neither simply natural nor socially constructed, and they apprehend objective values, but those values are multidimensional and relative to human realities. The axiological position I defend jettisons the usual foundations for ethical judgments, and grounds these judgments instead on a rationally informed reflective equilibrium of comprehensive emotional attitudes, tempered with a dose of irony. (shrink)

Exploring the struggles against moral and cultural imperialism.

The main objective of our research is to analyze the correlation between the struggle for recognition, the National Truth Commission – CNV and collective memory. To achieve our goal, we propose to analyze memory from collective and social struggles evoking collective memory within an intersubjective relationship that involves disputes, negotiations, manipulations and forgetting. It is important to emphasize that the theoretical framework of our work is supported by the debate around the struggles for recognition. Therefore, we will verify, from Axel (...) Honneth, the moral grammar of the struggles around this reciprocal recognition and how this dynamic happens in current social practices and, ipso facto, we intend to articulate the discussion of the communication paradigm with collective memory. (shrink)

The word "truth" retains, in common use, traces of origins that link it to trust, truth, and truce, connoting ideas of fidelity, loyalty, and authenticity. The word has become, in contemporary philosophy, encased in a web of technicalities, but we know that a true image is a faithful portrait; a true friend a loyal one. In a novel or a poem, too, we have a feel for what is emotionally true, though we are not concerned with the actuality of events (...) and characters depicted. To have emotions is to care about certain things: we can wonder whether those things are really worth caring about. We can wonder whether our passions reflect who we are, and whether they constitute fitting responses to the vicissitudes of life. So there are two aspects to emotional truth: how well an emotion reflects the threats and promises of the world, and how well it reflects our own individual nature. That is the starting point of this book, which looks first at the analogies and disanalogies between strict propositional truth and a looser, "generic" sense of truth. As applied to emotions, generic truth is closer to those original meanings: as in a portrait's fidelity or friend's loyalty. Taken in this sense, the notion of emotional truth opens up large vistas on areas of life essential to our existence as social beings, and to our concerns with beauty, morality, love, death, sex, knowledge, desire, coherence, and happiness. Each of those topics illustrates some facet of the dominant theme of the book: the crucial but often ambivalent role of our emotions in grounding and yet also sometimes undermining our values. Emotions act, in holistic perspective, as ultimate arbiters of values where different and independently justified standards of value compete. (shrink)

A kind of “ruthless reductionism” characterized the experimental practices of the first two decades of molecular and cellular cognition. More recently, new research tools have expanded experimental practices in this field, enabling researchers to image and manipulate individual molecular mechanisms in behaving organisms with an unprecedented temporal, sub-cellular, cellular, and even circuit-wide specificity. These tools dramatically expand the range and reach of experiments in MCC, and in doing so they may help us transcend the worn-out and counterproductive debates about “reductionism” (...) and “emergence” that divide neuroscientists and philosophers alike. We describe examples of these new tools and illustrate their practical power by presenting an exemplary recent case of MCC research using them. From these tools and results, we provide an initial sketch of a new image of the behaving organism in its full causal-interactive complexity, with its molecules, cells, and circuits combined within the single system that it is. This new image stands in opposition to the traditional “levels” image of the behaving organism, and even the initial sketch we provide of it here offers hope for avoiding the dreary metaphysical debates about “emergence” and “downward causation,” and even the reduction vs. anti-reduction dispute, all dependent upon the familiar “levels” image. (shrink)

The Philosophical search for Natural Kinds is motivated by the hope of finding ontological categories that are independent of our interests. Other requirements, of varying importance, are commonly made of kinds that claim to be natural. But no such categories are to be found. Virtually any kind can be termed ‘natural’ relative to some set of interests and epistemic priorities. Science determines those priorities at any particular stage of its progress, and what kinds are most ‘natural’ in that sense is (...) always a real and lively scientific question. The general philosophical problem of scientific realism is also real; but between the scientific and the metaphysical, the ‘Problem of Natural Kinds’ sits otiose. (shrink)