The American Society for Bioethics and Humanities is to be congratulated on its updating of competency standards for ethics consultations (Tarzian and ASBH Core Competencies Update Task Force 2013)...

La teoría moderna de la literatura surgió del encuentro, no siempre pacífico, entre la filosofía, la estética y la literatura bajo la influencia dominante de los programas idealistas y románticos. En el período que va desde la publicación del tratado de Schiller Sobre poesía ingenua y sentimental (1795) hasta la aparición de El nacimiento de la tragedia (1872) de Nietzsche, los conceptos poetológicos tradicionales fueron reelaborados en términos especulativos, sustancialistas y trascendentales. A través de una lectura comparada de textos filosóficos (...) y literarios, este libros propone una interpretación de conjunto en la que la teoría moderna de la literatura se caracteriza por una conciencia crítica cuyo ideal de transparencia reflexiva no cesa de conducir a diversas “formas de lo informe”. (shrink)

This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...) the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants. (shrink)

Esta investigación se realizó con el objetivo de evaluar el impacto de la pandemia en las expectativas y oportunidades de los jóvenes en la zona metropolitana del Valle de México para seguir estudiando en un contexto de pobreza marcado por la incertidumbre de la COVID-19. El estudio se llevó a cabo con metodología cuantitativa, con alcance descriptivo y correlacional a partir de la definición de tres variables independientes: 1) rango de edad, 2) nivel de estudios, 3) su condición de estudiante; (...) y dos variables dependientes: 1) razón que motiva a los jóvenes a capacitarse; 2) tipo de discriminación. El diseño y análisis fueron trabajados desde teorías sobre pobreza, representaciones sociales y el estado del arte sobre comunicación del COVID-19. Las conclusiones revelan que los jóvenes encuestados encuentran una motivación para aprender en correlación con una mayor preparación; los que poseen estudios universitarios su motivación se centra en mejorar su calidad de vida; mientras que para los de menor nivel de estudios todos los motivos tienen la misma ponderación. En general, las principales motivaciones para aprender se encuentran en el ámbito de la familia, así como influir positivamente en otros. La necesidad de aprender como requisito, para obtener comida o un apoyo económico, y para cuidar de la comunidad, resultan tener la menor frecuencia de motivación, lo que demuestra que las políticas económicas implementadas por el Estado, no han generado las representaciones sociales y culturales suficientes para el progreso integral de las personas. (shrink)

Venezuelan media present corruption as a major problem of the country and a research conducted by the author shows managers perceive it as business ethics' main issue. The corruption type addressed to in this article is the collusion between public officials and private managers for illegal or undue profits. Corruption in this form is related to the long-standing policy of State intervention and overregulation of the economy in order to industrialize the country. The issue analyzed is the perception of corruption (...) as a major political and social problem. Corruption is pervasive in many societies but it is not perceived as a central problem. The explanation for this perception in Venezuela is the increased impoverishment of people as a consequence of present economic crisis (the corrupt person is perceived as taking from my pocket) and the openness and pluralistic character of the political system. Moral indignation and scandal is the result of this new feature of Venezuelan society. Changes in the economic policies and the awareness of corruption seem to establish the basis to overcome the perception of corruption as the paramount problem it is now. (shrink)

Tras la muerte de Ernesto “Che” Guevara (1967) y del giro antiintelectual impuesto por las autoridades políticas (1968), muchos intelectuales latinoamericanos le retiraron su apoyo a la Revolución Cubana. Julio Cortázar, en cambio, no sólo mantuvo su adhesión al proyecto socialista y reivindicó la libertad y la autonomía de los intelectuales, sino que, además, quiso ser el Guevara de las letras y propuso una poética para la política: el socialismo sólo podría ser —desde su perspectiva— si sabía ser poesía. Este (...) ensayo describe ese programa en base a una lectura crítica de su correspondencia y de su obra. (shrink)

I argue that knowing and having points of view are fundamentally different epistemic states if we assume that having justified true beliefs is necessary for knowledge. Knowers necessarily possess justified true beliefs, but persons holding points of view may, for example, lack justification, have false beliefs, or both. I examine these differences and expose other crucial differentiating patterns between the structure of knowledge and points of view that make the latter more likely to lead to disagreements. I hypothesize that these (...) patterns remain invariant in alternative views of knowledge like contextualism as long as we preserve the classical structure. Yet there is much research to be done on the multiple and contrasting properties that emerge if we consider non‐classical analyses of knowledge and points of view. (shrink)

El célebre argumento ontológico de la existencia de Dios -así denominado por Kant-, toca, sin duda, el nervio central de la Metafísica. No es por ello extraño que, desde que lo propuso Anselmo de Canterbury, pocos filósofos hayan dejado de ocuparse de ese razonamiento. Y tampoco resulta sorprendente que sean muchas y diversas las objeciones que contra él se han suscitado y muchas también, y distintas, las explicaciones que ha recibido a su favor. A la vista de tan variadas y (...) dispares polémicas, ¿cabe señalar con precisión en qué consiste propiamente este argumento de la existencia de Dios? ¿Es posible ordenar sistemáticamente las razones que se aducen tanto en su recusación como en su defensa? Responder a estos interrogantes es la tareamás inmediata que se intenta en este libro. Pero la respuesta que se busca no puede por menos de plantear esta nueva y fundamental cuestión: ¿cuáles on los supuestos últimos en los que descansa la prueba ontológica? El análisis expuesto en esta obra señala que, en discusión de este argumento, se halla entrañado, en verdad, un conjunto de problemas cuya indagación ha constituido desde siempre el objeto de estudio de la ciencia del ser. Este libro se presenta, pues, como una introducción a los problemas capitales de la Metafísica, que toma como hilo conductor el examen del argumento ontológico de la existencia de Dios. Quizás en ningún otro asunto aparece de forma más terminante la oposición entre el ser y el no ser. Buenaventura de Bagnorea lo expresó bellamente: Dios, «el ser purísimo, no se presenta al entendimiento sino poniendo totalmente en fuga al no ser». (shrink)

It is fundamental that, in philosophy, we make sure that we are not mistaking merely verbal disputes, or “conceptual” disputes, for substantive ones. This essay presents a tripartite framework that is useful for clarifying cases where it is difficult to tell whether we are engaged in substantive or non-substantive disputes. For this purpose, the essay offers some combinatorial possibilities between the following levels: verbal, conceptual, and objectual. We need to distinguish whether we are arguing about the world, concepts, or words (...) to avoid talking at cross-purposes and to recognize when our disputes are not worth the time. Distinguishing between these three levels can also throw light and guide research on conceptual engineering, metalinguistic negotiations, metaontology, and so on. (shrink)

This book studies geoethics in Latin America and offers comprehensive research on geoethics and geoeducation. Its respective chapters explore geoethics in relation to UNESCO geoparks, mining activities in Latin America, natural hazards and risk management. Geoethics is a key discipline in the field of Earth and Planetary Sciences, and not only includes scientific, technological, methodological and social-cultural aspects, but also addresses the need to consider appropriate protocols, scientific integrity issues and a code of good practice when studying the abiotic world. (...) The position of Latin America’s recently created geoethics associations is based on protection of the environment, together with a reassurance that the balance of nature and the rights of human beings to enjoy it will be preserved. (shrink)

Conceptual analysis has been a traditional methodology within analytic philosophy, but it also has been the target of numerous attacks. On the other hand, explication has been undergoing a revival as a methodological alternative due to the revisionary element associated with it. This allows for a scientific reconstruction of our ordinary notions, which would share virtues associated with scientific concepts. However, there is now a popular variant of conceptual analysis which resembles closely the explicative methodology: the two-step methodology advanced by (...) the advocates of the Canberra Plan. Although explication is a wider and more ambitious program, I will argue that both methodologies can be regarded as attempts to bring philosophical methodology and its products closer to scientific ones. However, I will also point out that, although the goal is advantageous, there still remain some theoretical problems. (shrink)

Banking firms are becoming increasingly aware that their clients’ management of environmental and social risks may in term threaten their own business as lenders and investors. In addition, stakeholders are requiring banks to improve their social performance. As a result, some banks are developing corporate social responsibility (CSR) policies and management systems to reduce potential risks and improve their performance. In the Spanish financial system, half of the banking firms are savings banks, most of which have always used some Corporate (...) Social Responsibility (CSR) criteria in their management. Private Banks have only recently started to integrate social aspects in their performance. However, no formal analysis has been carried out on the impact of CSR strategies. Various initiatives have been launched nationally and internationally to include the social dimension in management systems. The purpose of this research is to analyse the social performance of the main Spanish financial companies through public data such as social or sustainability reports and media sources. In order to do this, we need to determine which CSR criteria most greatly affect banking firms and to choose the most accurate quantitative and qualitative indicators to measure social performance. (shrink)

Conceptual analysis has been typically recognized as a traditional methodology within analytic philosophy, but many philosophers have heavily criticized it. In contrast, the methodology of Carnapian explication has been undergoing a revival as a methodological alternative due to its revisionary aim. I will make explicit the shared structural properties and goals of Carnapian explication and the kind of conceptual analysis advanced by the advocates of the Canberra Plan. Also, I will argue that although their goal to make philosophy more scientific (...) is desirable, they cannot achieve their goal of clearly distinguishing philosophy from science. Moreover, since traditional conceptual analysis is an element of both revisionary methodologies, it is also unable to mark a clear distinction between them. The comparison throws some light on the relationship between traditional conceptual analysis and the two revisionary methodologies, their implicit theoretical commitments and deficiencies. (shrink)

This paper questions the conceptual and pragmatic worth of the category of relational values. Combining philosophical reasoning with ethnographic field-work in Wallmapu/Chile, I analyse a variety of ways in which people think about, value and behave toward the land. I thereby demonstrate that relational-ity is inherent to held, instrumental and intrinsic values. This means that there is no meaningful way in which to distinguish relational values from more familiar types of values. Yet, to be able to argue that a distinct (...) class of relational values exists, those who have proposed the term have been compelled to silence or downplay the relational natures of those other values. This has the perverse effect of confining, rather than promoting, relational thinking. (shrink)

El objetivo de este artículo es ofrecer una perspectiva histórico-filosófica del idealismo y el Romanticismo. La estrategia que emplearemos en esta investigación consiste en analizar dichas corrientes intelectuales a partir del problema, propio de la Modernidad filosófica, de incorporar la libertad dentro de la estructura de la subjetividad humana. El idealismo y el Romanticismo surgieron gracias a la influencia que ejerció el espíritu libre de la Revolución francesa. El espacio donde se desarrolló esta revolución cultural alemana fue el Círculode Jena, (...) un grupo que concentró a muchos de los intelectuales más influyentes en la historia de la filosofía y la literatura. Y fueron las ideas de Immanuel Kant —en específico, con los temas referentes a la apercepción (Yo pienso), la libertad y el genio— la influencia más determinante para los idealistas y losrománticos. (shrink)

Banking firms are becoming increasingly aware that their clients’ management of environmental and social risks may in term threaten their own business as lenders and investors. In addition, stakeholders are requiring banks to improve their social performance. As a result, some banks are developing corporate social responsibility (CSR) policies and management systems to reduce potential risks and improve their performance. In the Spanish financial system, half of the banking firms are savings banks, most of which have always used some Corporate (...) Social Responsibility (CSR) criteria in their management. Private Banks have only recently started to integrate social aspects in their performance. However, no formal analysis has been carried out on the impact of CSR strategies. Various initiatives have been launched nationally and internationally to include the social dimension in management systems. The purpose of this research is to analyse the social performance of the main Spanish financial companies through public data such as social or sustainability reports and media sources. In order to do this, we need to determine which CSR criteria most greatly affect banking firms and to choose the most accurate quantitative and qualitative indicators to measure social performance. (shrink)

En este artículo se analiza cómo se manifiestan el post-humanismo y el trans-humanismo en la obra de Borges. Se postula aquí que en la narrativa breve de Borges no sólo se manifiesta una reacción post-humanista contra el antropocentrismo imperante en la modernidad. También aparecen destellos poderosos de un trans-humanismo en virtud del cual se piensa en la inmortalidad y en la ampliación de las facultades cognitivas y espirituales de los seres humanos de un modo sumamente original porque excluye la necesidad (...) de los avances tecnológicos más sorprendentes. (shrink)

Ethical concerns of Internet users continue to rise. Accordingly, several scholars have called for systematic empirical research to address these issues. This study examines the conceptualization and measurement of consumers' perceptions regarding the ethics of online retailers. Also, this research represents a first step into the analysis of the relationship between CPEOR, consumers' general Internet expertise and reported positive word of mouth. Results, from a convenience sample of 357 online shoppers, suggest that CPEOR can be operationalized as a second-order construct (...) composed of four dimensions: security, privacy, fulfillment, and non-deception. Our findings also indicate that consumers' general Internet expertise significantly improves CPEOR and CPEOR are strongly predictive of consumers' WOM. Managerial and research implications are offered. (shrink)

Background. The study of entrepreneurial activity has undergone intense development in recent decades. Traditionally this topic has been addressed from three approaches: economic, sociological and psychological. In the study of enterprising personality, two fundamental perspectives stand out: the use of general personality traits, like the Big Five, and the use of more specific traits related to entrepreneurial spirit, such as self-efficacy, autonomy, innovation, optimism, and others. The objective of this study is to provide validity evidence for a new instrument for (...) measuring eight specific dimensions of entrepreneurial personality (BEPE). Method. The sample was composed of 1,170 adults from the general population (59.9% women). The average age was 42.34 years with a standard deviation of 12.96. Of the sample, 13% were self-employed. Internal factorial structure and reliability of BEPE were examined. The relationships with other variables and the discriminative capacity of the BEPE between different groups of workers were analyzed. Results. First order factor analyses show the essential unidimensionality of each of the eight proposed sub-scales, with factorial weights ranging between 0.341 and 0.825. A second-order factor analysis was carried out, obtaining a general dimension of entrepreneurial personality. With regards to reliability, the eight BEPE sub-scales gave high alpha coefficient values, between 0.825 and 0.899, as did the total battery (0.97). BEPE sub-scales show a high canonical correlation with the Big Five personality factors (.795), and with the sub-scales of the Measure of Entrepreneurial Talents and Abilities questionnaire (.815). Conclusions. The BEPE questionnaire for the evaluation of the eight fundamental specific dimensions of the entrepreneurial personality presents adequate psychometric properties. Its relationships with other measures of personality traits are in line with what is expected. Therefore, the BEPE is a new measurement instrument that can be used with confidence both in the applied field and in research. (shrink)

Partiendo de una reflexión sobre los distintos modos de nombrar el seguimiento de Cristo y de algunas de las principales formas en que se ha concretado en el Ife del cristiano a lo largo de la historia (martirio, vida monástica, vida contemplativa, vida activa, etc.), llegamos a las Sociedades de Vida Apostólica, como un camino original y genuino, cuya primera manfestación se encuentra en el Oratorio de San Felipe Neri. En las dos notas siguientes (pp. 579-602 y 603-618) se hace (...) una breve descripción histórica sobre este peculiar santo, señalando, al mismo tiempo, los rasgos más distintivos de su espiritualidad y de su obra. (shrink)

The ethics of technology is not as effective as it should. Despite decades of ethical discussion, development and use of new technologies continues apace without much regard to those discussions. Economic and other forces are too powerful. More focus needs to be placed on the values that underpin social attitudes to technology. By seriously looking at Indigenous thought and comparing it with the typical Western way of seeing the world, we can gain a better understanding of our own views. The (...) Indigenous Filipino worldview provides us with a platform for assessing our own core values and suggests modifications to those values. It also indicates ways for broadening and altering the focus of the ethics of technology to make it more effective in helping us to use technologies in ways more conducive to human well-being. (shrink)

In this paper we intend to offer a first approach to the incorporation of certain formal tools in the elucidation of some issues discussed in epistemological contexts. The aim is not to offer an exhaustive resolution of these problems but merely to point out the usefulness of modal semantics when applied to different fields. Here we will show how a series of skeptical arguments eventually involve a modal structure, which we will try to generalise into a useful scheme.

Risky decision-making is highly influenced by emotions and can lead to fatal consequences. Attempts to reduce risk-taking include the use of mindfulness-based interventions, which have shown promising results for both emotion regulation and risk-taking. However, it is still unclear whether improved emotion regulation is the mechanism responsible for reduced risk-taking. In the present study, we explore the effect of a 5-week MBI on risky driving in a group of repeat traffic offenders by comparing them with non-repeat offenders and repeat offenders (...) without training. We evaluated the driving behavior of the participants through a driving simulation, and self-reported emotion regulation, both before and after the intervention. At baseline, poor emotion regulation was related to a more unstable driving behavior, and speeding. The group that received mindfulness training showed improved performance during risky driving situations and had fewer accidents, although their overall driving behavior remained largely unchanged. The observed trend toward improved emotion regulation was not significant. We discuss whether other effects of MBI – such as self-regulation of attention – could underlie the observed reduction in risky driving in the initial stages. Nonetheless, our findings still confirm the close relationship between emotion regulation skills and risky driving. (shrink)

Jerónimo Salvador de Araujo, in this brief treatise, argues why it should be considered that there is a philosophy of arms, as well as why said philosophy must conform a science. For this purpose, he will rely on the Sacred Scriptures as an initial legitimation and, throughout the argumentation, on Aristotle and his definitions of universal science, particular science, technique, etc. The whole treatise is structured following syllogistic forms of Aristotelian origin.

The proposal of the research is to review and analyse the role of the media as constructors of social imaginaries, and to do so, we will analyse the power of the audiovisual industry to create and re-create stereotypes about lesbians, and as generators of a social imaginary, we will also analyse lesbian plots and characters, through which direct messages are sent to society in general, but also to lesbians.Finally, after conducting discussion groups and focus groups with lesbians who have participated (...) in the research, we present some conclusions. (shrink)