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)...

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)

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)

Las trayectorias del arte caribeño, luego de la Segunda Guerra Mundial, experimentan profundas transformaciones en sus prácticas creativas y modos de comprensión cultural. Las complejas realidades sociales y políticas en las islas del Caribe hispano condujeron a un punto de giro en los procesos regionales, una transformación del campo del arte y replanteamientos de los discursos periféricos desde las manifestaciones, los temas de interés y el rol del artista en la sociedad. La fotografía, y especialmente aquella procedente de espacios periféricos (...) en las lógicas internacionales del arte, aportaron los iconos más contestatarios del momento. Los símbolos culturales de una nueva voz, que responde a un pensamiento emancipatorio y descolonizador, se expresan en la construcción de un discurso visual de paradigmas éticos y libertarios. Los lenguajes más renovadores de la época apelan a una base fotográfica de trasfondo por la relación entre la inmediatez y la pregnancia de la imagen, o la inherente reproductibilidad que propicia una función comunicativa más efectiva. (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)

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)

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)

Tradición patrimonial y administración señorial en la América Latina Aspectos básicos del liberalismo brasileño del siglo XIX - El pensamiento conservador en Colombia, a lo largo del siglo XIX - El pensamiento conservador en Colombia, a lo largo del siglo XX - Iberoamérica como totalidad - Clientelismo mesianismo y liberación en la cultura Latinoamericana - Catequesis misionera y "saber de salvación" en el Brasil colonial - La filosofía brasileña en los siglos XVII, XVIII y XIX - La filosofía brasileña en (...) el siglo XX - Positivismo y realidad Latinoamericana - Cinco concepciones de la integración Latinoamericana - Etica y política en la cultura brasileña - Catolicismo y modernidad : la función moralizadora de la iglesia. (shrink)

En una época de éxodo masivo global, se explora el documental De Nadie (2005) de Tin Dirdamal, el cual, a través de una variedad de instancias narrativas, presenta la experiencia y condición migrante, aún actual, de centroamericanos en su tránsito por México en su camino hacia EE.UU. Frente a la exclusión en el pasado de personajes migrantes femeninos, el cine y la narrativa literaria contemporánea despliegan significados culturales y sociales que avivan la presencia de mujeres como protagonistas en el vertiginoso (...) cruce entre fronteras, bajo los regímenes de movilidad. Estas narrativas ponen en evidencia la trascendencia identitaria de las mujeres migrantes a partir del desplazamiento. En específico, en este trabajo se examina el documental De Nadie (2005) bajo la lupa de la performatividad de género de la hondureña María, antes y durante su recorrido migratorio. (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)

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)

Background and objectives: Definitions of medical futility, offered by healthcare professionals, bioethicists and other experts, have been rigorously debated by many investigators, but the perceptions of patients of futility have been explored only by a few. Patients were allowed to discuss their concerns about end-of-life care, so that their ideas about treatment futility or utility could be extrapolated by us.Methods: In this cross-sectional study, in-depth, semistructured interviews were conducted with 30 elderly people who were receiving outpatient care in a large, (...) urban Veterans Affairs medical centre in the US. Each of their healthcare providers was also interviewed. Participants were asked to consider four terms commonly used in advance directive forms and to discuss what these terms meant to them. Audiotapes of the open-ended interviews were transcribed and responses were coded and categorised by constant comparison, a commonly used qualitative method.Results: The following four factors were taken into account by the participants when discussing end-of-life interventions and outcomes: expected quality of life; emotional and financial costs of treatment; likelihood of treatment success; and expected effect on longevity.Conclusions: Although the terms “utility” or “futility” were not generally used by the participants, segments of speech indicating their perceptions of these terms were identified. Treatment was not always discussed in the same way by patients and providers, but seemed to reflect the same four concerns. Therefore, it may be fruitful for providers to focus on these concerns when discussing end-of-life treatment options with their patients. (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 first investigate a bit of feminist and hermeneutical aesthetics. Building upon these theories, we expand the discussion of art to include the fleshy canvas.We argue that a feminist philosophy of art suggests a sound theoretical framework by which one can maintain that skin art is just that – art. In its contemporary practice, tattooing has become a new form of art, and feminist theory provides context for interpretation. The tattooed body may agitate conventional conceptions of fine (...) art – but art evolves, and history makes this much clear. Definitions of art tend to develop, as does artistic practice. Artistic innovations subvert what is old and stale within the institutional art world, while art theory empowers that subversion and provides a context for the appreciation of art. (shrink)

1. The Bundle Theory I shall discuss is a theory about the nature of substances or concrete particulars, like apples, chairs, atoms, stars and people. The point of the Bundle Theory is to avoid undesirable entities like substrata that allegedly constitute particulars. The version of the Bundle Theory I shall discuss takes particulars to be entirely constituted by the universals they instantiate.' Thus particulars are said to be just bundles of universals. Together with the claim that it is necessary that (...) particulars have constituents, the fundamental claim of the Bundle Theory is: (BT) Necessarily, for every particular x and every entity y, y constitutes x if and only ify is a universal and x instantiates y. 2 The standard and supposedly devastating objection to the Bundle Theory is that it entails or is committed to a false version of the Principle of Identity of Indiscernibles (Armstrong 1978: 91, Loux 1998: 107), namely: (Pll) Necessarily, for all particulars x and y and every universal z, if z is instantiated by x if and only if z is instantiated byy, then x is numerically identical with y. The most famous counterexample to the Identity of Indiscernibles is that put forward by Max Black, consisting of a world where there are only two iron spheres two miles apart from each other, having the same diameter, temperature, colour, shape, size, etc (Black 1952: 156). Let us from now on think of the properties of the spheres in this world as universals. The possibility of this world, which I shall hereafter refer to as 'Black's world', makes (Pll) false.' And according to common philosophical opinion this means that the Bundle Theory is false.. (shrink)

JANET DELGADO RODRIGUEZ | : The concept of vulnerability is central to current developments in bioethics, not only because of its analytic nature, but also due to its capacity for criticism. However, this concept has not been sufficiently developed, neither in the area of moral philosophy nor in bioethics. For this reason, it is necessary to define and analyze the conceptual framework in which the notion of vulnerability has been developed within the scope of bioethics. Thus, the purpose of this (...) paper is to indicate how the concept of vulnerability in the field of bioethics has been developed and what the main problems that derive from this approach are. Secondly, the paper analyzes some of the main philosophical approaches that I consider should be articulated in the expansion of a critical bioethics approach focused on the notion of vulnerability. To address this issue, I analyze the reflections that we find in the work of Martha Fineman, emphasizing the main relevant aspects for bioethics. Finally, I highlight the main implications of a theory of vulnerability for bioethics. | : Le concept de vulnérabilité est au coeur des développements actuels de la bioéthique, non seulement en raison de sa nature analytique, mais aussi en raison de son potentiel critique. Cependant, ce concept n’a pas été suffisamment développé, que ce soit dans le domaine de la philosophie morale ou de la bioéthique. Pour cette raison, il est nécessaire de définir et d’analyser le cadre conceptuel dans lequel la notion de vulnérabilité a été développée en bioéthique. Ainsi, le but de cet article est d’indiquer comment le concept de vulnérabilité a été développé dans le domaine de la bioéthique et quels sont les principaux problèmes découlant de cette approche. Deuxièmement, l’article analyse certaines des principales approches philosophiques qui devraient selon moi être articulées à une approche bioéthique critique centrée sur la notion de vulnérabilité. Pour traiter ce problème, j’analyse la réflexion de Martha Fineman, en soulignant les principaux aspects pertinents pour la bioéthique. Enfin, je souligne les principales implications d’une théorie de la vulnérabilité pour la bioéthique. (shrink)

El propósito del estudio que generó el presente artículo fue analizar las percepciones de coordinadores y docentes tutores sobre el desarrollo de competencias generales en estudiantes de pregrado desde la acción tutorial. El estudio se realizó según el enfoque cualitativo y diseño fenomenológico, cuya población la constituyeron coordinadores y docentes tutores de estudiantes de pregrado de una Universidad de Lima desde sus experiencias en la acción tutorial. El tamaño de la muestra se determinó por el criterio de saturación. Los datos (...) se recogieron por medio de una guía de encuesta estructurada y el rigor científico se orientó según criterios de calidad: credibilidad, transferibilidad, dependencia y confirmabilidad. Se encontró como resultado principal que la acción tutorial contribuye al desarrollo de algunas competencias genéricas, tales como las comunicativas escritas y orales, y el trabajo en equipo, que son las más valoradas por la experiencia tutorial, ya que se requiere de comunicación fluida. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Aristotle Rules, OK?José M. Villagrán (bio) and Rogelio Luque (bio)KeywordsAristotle, causes, philosophy, psychiatry, psychopathologyPérez-Alvarez, Sass, and García-Montes (2008) propose a theoretical approach to the nature of mental disorders (MD) that attempts to explain the type of reality they constitute. In line with this approach, they argue that (1) MDs should be considered not from within psychology and psychiatry, but rather from the realm of philosophy, so as to (...) avoid what they call the Charcot effect; (2) the resulting theoretical model is in contrast to naturalist models such as that of internal dysfunction, and involves “strong” constructivist assumptions from which they develop an anthropological perspective based on the clinician–patient situation; 3) this model is applicable, in principle, to all MDs (“at least to some extent”); and (4) it is based on the Aristotelian theory of the four causes.We would argue, however, that (1) it is precisely from within psychology and psychiatry that conceptual models accounting for MDs should be proposed; (2) the naturalist–constructivist dichotomy in these models should be deconstructed, and primacy given not to the ontological approach but to the epistemological one; (3) a theoretical model of this scope should account not only for MDs but also for physical disorders; and (4) only in this way would the Aristotelian theory of causes, understood as types of explanation (and therefore as epistemological approaches) be useful.Approaches from within and from WithoutFor Berrios (2006), the theoretical discourse in relation to the conceptualization of MDs in a particular sociocultural context can be formulated in two ways: on the one hand, in a centripetal fashion, using established philosophical systems (be it phenomenology [Jaspers 1977], logical empiricism [Hempel 1994], or analytic philosophy [Fulford, Thornton, and Graham 2006]). This centripetal approach can be used both by professional philosophers and by psychiatrists/psychologists. When developed by professional philosophers, such proposals, despite their possible brilliance, run the risk of being tangential to the psychiatric issues owing to a lack of first-hand experience of them (Murphy 2006). When developed by psychiatrists and psychologists, the majority of the proposals simply mix fragments of different philosophical systems, in either a kind of syncretism or collage that fails to take into account the contradictions between fragments, or a kind of pluralism that reflects, without entering into analysis, a sort of consensus among the different paradigms (Ghaemi 2003; Kendler 2005).A second way of formulating this theoretical discourse (according to Berrios) would employ a centrifugal approach from the very core of the disciplines, through the reflection of professionals (primarily, although not only, psychiatrists/psychologists with philosophical training) who would conceptualize the problems from within and develop a specific metalanguage for analyzing [End Page 265] them (Lanteri-Laura 1991; Reznek 1991; Sass 1992). Not all problems are of the same type. For those that are extrinsic to psychiatry/psychology (definition of the mental, the mind–body relationship, the distinction between causes and reasons, or interdisciplinary reduction), the methods common to the philosophy of science and of the mind can be used. However, issues intrinsic to the disciplines themselves (the nature of mental symptoms and how they are generated, how to explain their heterogeneity, what a MD is, how to diagnose and classify it, or how to implement a psychopathological project) cannot be dealt with using preestablished formulas, and require new and original proposals that take into account the nature of the disciplines and their object of study (Villagrán 2007).The authors of the target article base their preference for the centripetal approach for responding to one of the intrinsic questions of psychiatry (what MDs are) on the consequences of what they call the Charcot effect, a kind of variant of observer bias applied to psychiatric diagnosis. They offer as an example the classic diagnosis ad iuvantibus in its postmodern version, namely, the efficacy of the pharmaceutical industry in contributing to creating nosological entities for which their drugs are indicated. Consequently, clinicians are not only unable to surmount the substantial epistemological obstacles that hamper attempts to theorize, but also find themselves doomed to assuming an ingenuous essentialism that considers MDs as natural kinds (such as apples, trees, or dogs) determined... (shrink)

BackgroundAlthough gait patterns disturbances are known to be related to cognitive decline, there is no consensus on the possibility of predicting one from the other. It is necessary to find the optimal gait features, experimental protocols, and computational algorithms to achieve this purpose.PurposesTo assess the efficacy of the Stable Sparse Classifiers procedure for discriminating young and healthy older adults, as well as healthy and cognitively impaired elderly groups from their gait patterns. To identify the walking tasks or combinations of tasks (...) and specific spatio-temporal gait features that allow the best prediction with SSC.MethodsA sample of 125 participants was studied. They underwent assessment with five neuropsychological tests that explore different cognitive domains. A summarized cognitive index, based on the Mahalanobis distance from normative data, was calculated. The sample was divided into three groups using k-means clustering of MDCog in addition to Age. The participants executed four walking tasks and their gait patterns, measured with a body-fixed Inertial Measurement Unit, were used to calculate 16 STGF and dual-task costs. SSC was then employed to predict which group the participants belonged to. The classification's performance was assessed using the area under the receiver operating curves and the stable biomarkers were identified.ResultsThe discrimination HE vs. MCI-E revealed that the combination of the easy dual-task and the fast walking task had the best prediction performance. The features related to gait variability and to the amplitude of vertical acceleration had the largest predictive power. SSC prediction accuracy was better than the accuracies obtained with linear discriminant analysis and support vector machine classifiers.ConclusionsThe study corroborated that the changes in gait patterns can be used to discriminate between young and healthy older adults and more importantly between healthy and cognitively impaired adults. A subset of gait tasks and STGF optimal for achieving this goal with SSC were identified, with the latter method superior to other classification techniques. (shrink)

En el presente artículo se hace una descripción de las variables fenomenológicas del movimiento, la ipseidad y la sensibilidad que propone la filosofía de Michel Henry. A partir de esta lectura se profundiza en el papel epistémico que ejerce la corporeidad, como horizonte de sentido para una ‘fenomenología de la vida material’.

One of the minor works that has been immortalized and remains amongst the most cited essays in the history of philosophy courses is the 1874 publication entitled: An Answer to the Question: “What is Enlightenment”? by the German philosopher Immanuel Kant. We propose an hermeneutics of the main topics and problems that Kant addresses in this fundamental text; in addition, we will connect its arguments with the thesis that will be supported in this work: namely, that modern philosophy is an (...) exercise of critical thinking that has implications on the educational views, as well as on the ethical and political bets that aim at finding solutions for a society that has been historically traversed by an armed conflict, in a complex scenario where economic crises and asymmetric and fratricidal confrontations have been used, in conventional and unconventional ways, to obtain political power. (shrink)