A ADVOCACIA DE COMPLIANCE COMO FORMA DE PREVENÇÃO À LAVAGEM DE DINHEIRO.

O COMÉRCIO ELETRÔNICO E O ICMS: A CONCRETIZAÇÃO DO FEDERALISMO FISCAL À LUZ DA EMENDA CONSTITUCIONAL 87/2015.

Em nótulas preambulares, o presente artigo, cujo o problema central é uma análise sobre a concepção de democracia de Mangabeira Unger, será apresentada em três partes. Num primeiro momento, como uma tentativa de mostrar um mapeamento acerca da concepção teórico-prático no que diz respeito à democracia radical e propositiva, que posteriormente se entendera como experimentalismo democrático. No segundo momento, há, de forma pormenorizada, o bojo do pensamento ungeriano que se reflete e se estende em diversas áreas, como na filosofia política (...) e direito. Porém, a direção e tentativa é tentar trazer um enfoque maior no que diz respeito ao experimentalismo democrático com ecos na sua “teoria social construtiva”, em seu estuário na filosofia política. É nesses soslaios que o pensamento de Mangabeira Unger se debruça com a análise do processo através do qual ele tenta desdobrar a dimensão explicativa de suas obras. E, por último, visa de forma imanente, discutir a imaginação institucional e de proposições programáticas e criação de futuros alternativos, reimaginando os arranjos institucionais, nas quais estas por sua vez vestem uma camisa de força entendida como fetichismo institucional e estrutural, vítima do pensamento preconceituoso oitocentista e novecentista. (shrink)

The text describes the research Geopartitura executed by the team MidiaLab Computer art research laboratory, that raises the thought about social artists and urban space. As a work of art it can be considered activist action. As a system, it is composed by software, database, locative media and mobile devices. The work was created to be performed as urban interactive cyberintervention, in order to interact with passers-by, a bias of social inclusion, transforming the urban landscape and its noises, at a (...) dimension of open space for discussion. As active and engaged art, presents the artist as social citizen. (shrink)

O presente trabalho tem como objetivo analisar o fenômeno do Totalitarismo no pensamento da filósofa alemã Hannah Arendt tendo como fio condutor a obra Origem do Totalitarismo. Verificaremos como a filósofa compreende o movimento totalitário e atuação do mesmo para capturar os seres humanos e destituí-los de todos os direitos usando para este fim os mais baixos artifícios, tais como os campos de concentração e o sistema propagandista ficcional. Focalizaremos especificamente no terceiro capítulo da obra supracitada, no qual a pensadora (...) apresenta os horrores das ditaduras e do Totalitarismo, revelando a face tenebrosa e cruel do homem. (shrink)

Female sex steroids can affect the motor system, modulating motor cortex excitability as well as performance in dexterity and coordination tasks. However, it has not yet been explored whether FSS affects the cognitive components of motor behavior. Mu is a sensorimotor rhythm observed by electroencephalography in alpha and beta frequency bands in practices such as motor imagery and action observation. This rhythm represents a window for studying the activity of neural circuits involved in motor cognition. Herein we investigated whether the (...) alpha-mu and beta-mu power in the sensorimotor region and the alpha and beta power over frontal, parietal, and occipital regions are modulated differently in the menstrual, follicular, and luteal phases of menstrual cycles in right-handed dominant women. To do so, these women underwent MI and AO in the three menstrual cycle phases. The spectral activity of the cortical regions for the alpha and beta bands were compared between phases of the menstrual cycle and a correlation analysis was also performed in relation to estrogen and progesterone levels. For the hypothesis-based approach, beta-mu event-related desynchronization was significantly stronger in the C3 channel in the follicular phase than in the menstrual and luteal phases. For the data-driven approach, beta ERD during MI was higher in the follicular phase than in the menstrual and luteal phases in the frontal region. These findings suggest the effect of FSS on executive movement control. No effect of menstrual cycle phases was observed in cortical areas investigated during OA, but alpha and beta bands correlated positively with the follicular phase plasma estradiol level. Thus, the attenuation of alpha and beta bands referring to mirror neuron activities appears to be associated with inhibition of cortical activity when estradiol levels are lower, improving cognitive processing of motor action. (shrink)

Aborda o conceito filosófico de rizoma na teorização de Gilles Deleuze e Félix Guattari para desfazer mal entendidos na literatura recente de Ciência da Informação. Explana a dinâmica de criação conceitual na Filosofia e na Ciência, entendendo-as como movimentos entre o virtual e o atual. Em seguida aborda o deslizamento de planos entre Filosofia, Arte e Ciência para ser possível compreender a absorção do conceito filosófico de rizoma pela Ciência da Informação. Apresenta a organização e fluxo da informação pensados inicialmente (...) com a noção de árvore caminhando mais recentemente para a noção de rizoma ou rede. Por fim aproxima as teorizações da filosofia da diferença e da análise de discurso da escola francesa para iluminar ainda mais os mal entendidos sobre a transposição conceitual na Ciência da Informação. (shrink)

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)

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)

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)

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)

info:eu-repo/semantics/publishedVersion.

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

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 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)

La parentalité impose au sujet un travail psychique intense qui s’appuie sur des aspects narcissiques, archaïques, sur l’histoire de la filiation et de la transmission psychique. La parentalité est, avant tout, liée à un processus qui comporte des risques psychiques particuliers face aux événements de vie. Identifier ces enjeux dans la relation parent-enfant et comprendre ce qui est sollicité pour le sujet face à des événements nécessite de remodeler les alliances et de trouver un nouvel équilibre psychique. Dans le cadre (...) d’une recherche clinique, les auteures, impliquées dans un dispositif d’écoute psychanalytique de la parentalité, proposent une discussion quant aux repères cliniques des enjeux qui sous-tendent la relation parent-enfant. Ce questionnement est discuté par deux vignettes cliniques, celle de Maria qui, après son accouchement, expérimente des vécus corporels primitifs projetés sur son bébé et celle de Camila, qui commence son analyse après la tentative de suicide de sa fille. Dans l’ensemble de ces vignettes, on observe une réorganisation de la dynamique psychique et une possibilité de symboliser davantage les modes d’alliance de la dyade parent-enfant. (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)

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)

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)

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)

In a world of appalling social inequalities people are becoming more aware of the multiple dimensions of injustice, whether social, political, cultural, sexual, ethnic, religious, historical, or ecological. Rarely acknowledged is another vital dimension: cognitive injustice, the failure to recognize the different ways of knowing by which people across the globe run their lives and provide meaning to their existence. This book shows why cognitive injustice underlies all the other dimensions; global social justice is not possible without global cognitive justice. (...) Santos s argument unfolds in two inquiries. No matter how internally diverse, Western Modernity provided the knowledge underlying the long cycle of colonialism followed by global capitalism. These historical processes profoundly devalued and marginalized the knowledge and wisdom that had been in existence in the global South. Today, working against epistemicide is imperative in order to recover and valorize the epistemological diversity of the world. Such recovery and valorization is the book s second inquiry and is based on four key analytical tools: sociology of absences, sociology of emergences, ecology of knowledges, and intercultural translation. The transformation of the world s epistemological diversity into an empowering instrument against hegemonic globalization points to a new kind of bottom-up cosmopolitanism. It would promote a wide conversation of humankind, celebrating conviviality, solidarity, and life against the logic of market-ridden greed and individualism and the destruction of life to which world populations large and small are condemned by the dominant forces of globalization. --Provided by publisher. (shrink)

O texto discute a reiterada e repetida demanda pela qualidade e excelência exigida pela sociedade frente à educação contemporânea. Considerando alguns aspectos da modernidade/pós-modernidade em que vivem tanto os herdeiros de Prometeu, como os de Dionísio, caracterizados pelo hedonismo, e os de Hermes, que valorizam a comunicação, a criação e a mediação, postula-se que a educação vive sua crise de finalidade, não encontrando referências ou modelos para atualizar-se. Seu impulso legitimador foi diluído quando o cânone moderno de padrões objetivos de (...) conhecimento e organização em que se baseava o mundo, foram desacreditados frente a um cenário pós-moderno. Neste contexto, são discutidas as necessidades de escolhas, de suturar os opostos, de práticas de ruptura e de alternativas existenciais para impasses contemporâneos. (shrink)

A critical analysis of Kelsen’s theory leads to a broad concept of custom, which covers diverse types of customary norms, where the always required conviction of legal bindingness depends on different types of factual and normative reasons. In it we should include a strict concept of custom or legal usage, derogating custom, custom of general international law, custom that establishes an unwritten constitution, custom that establishes a new written constitution, judicial custom which creates a rule of precedent and custom newly (...) expressed in the judicial application of customary rules. The basic norm could be formulated as a constitutive norm: ‘If the norms created through the first historical constitution are effective, then the first historical constitution are valid.’ It is thus a customary constitutive rule that recognizes the first historical constitution as valid law. Norms which establish sources of law are constitutive rules, they can be customary norms or legislated norms, but if they are legislated, they have their validity recognized by, directly or indirectly, a constitutive customary norm. By using a broad concept of custom as a conventional practice, Hart implies that general recognition of a customary rule, together with the practice that accompanies it, are sufficient conditions of validity. A doctrine of recognition that is arrived at by means of criticism and a rational reconstruction of the doctrines of Kelsen and Hart regains the essential theses of the traditional recognition theory of Bierling and Engisch. (shrink)

A critical analysis of Kelsen’s theory leads to a broad concept of custom, which covers diverse types of customary norms, where the always required conviction of legal bindingness depends on different types of factual and normative reasons. In it we should include a strict concept of custom or legal usage, derogating custom, custom of general international law, custom that establishes an unwritten constitution, custom that establishes a new written constitution, judicial custom which creates a rule of precedent and custom newly (...) expressed in the judicial application of customary rules. The basic norm could be formulated as a constitutive norm: ‘If the norms created through the first historical constitution are effective, then the first historical constitution are valid.’ It is thus a customary constitutive rule that recognizes the first historical constitution as valid law. Norms which establish sources of law are constitutive rules, they can be customary norms or legislated norms, but if they are legislated, they have their validity recognized by, directly or indirectly, a constitutive customary norm. By using a broad concept of custom as a conventional practice, Hart implies that general recognition of a customary rule, together with the practice that accompanies it, are sufficient conditions of validity. A doctrine of recognition that is arrived at by means of criticism and a rational reconstruction of the doctrines of Kelsen and Hart regains the essential theses of the traditional recognition theory of Bierling and Engisch. (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)

Este trabalho tem como objetivo trazer para o pensar as implicações das novas tecnologias na mutação social e no cotidiano escolar. Para tanto, busca na mitologia, especificamente nos mitos de Prometeu e Apolo - como representação da modernidade em Fausto e Dionísio - como representação da pós-modernidade e no mito de Pandora representando o cotidiano da escola, desvelar a tensão existente no cotidiano escolar, diante da mutação contemporânea oriunda das novas tecnologias. Conclui que a condição atual renova desafios para o (...) pensamento e a sociedade e que é, no cotidiano escolar, que, ao se criar o discurso tecnológico, se renovam os temores e os discursos da sociedade, empenhada em recuperar a estabilidade e a confiabilidade de um cenário anterior. Sinaliza ainda que fruto da tensão modernidade/pós-modernidade está em curso a emergência de um novo sujeito, de um novo lugar, de novas demandas. (shrink)

Do we love someone for their virtue, their beauty, or their moral or other qualities? Are love's characteristic desires altruistic or selfish? Are there duties of love? What do the sciences tell us about love? In this Very Short Introduction, Ronald de Sousa explores the different kinds of love, from affections to romantic love.