Las consecuencias de la pandemia pueden considerarse como desgracias o injusticias. En este escrito mostraré que la situación general en Chile se configura como una injusticia. Para justificar el punto anterior describiré a grandes rasgos las caracterı́sticas fundamentales del igualitarismo de la suerte. Luego, al exponer los datos disponibles en Chile, mostraré por qué en Chile las consecuencias del coronavirus se configuran como injusticias. En particular, mostraré que si los seres humanos son libres e iguales en derechos, entonces es necesario (...) que esa igualdad se exprese en su igual capacidad de enfrentar la suerte bruta. Ası́, los seres humanos son por una parte, libres, y por ende responsables, y por otro, iguales, y por ende, libres de la suerte bruta. Por lo tanto, el rol del estado, en tanto conjunto de instituciones que distribuyen justicia, es minimizar la suerte (bruta). La relación entre los efectos de la pandemia y condición socioeconómica debe leerse como el abandono de los ciudadanos a su suerte bruta. Dejar a los ciudadanos a su suerte no es simplemente una desgracia, es una injusticia. (shrink)

El artículo ofrece un panorama del precedente en el Civil Law con el objetivo de distinguir los problemas que pueden presentarse en los sistemas jurídicos que tienen una práctica formal o institucionalizada de precedente, de aquellos en los que no la hay. Se identificó que se introdujo el precedente como una forma de responder a las crecientes demandas de administración de justicia en la materia y delimitar la discrecionalidad del operador jurídico. Por tanto, la tesis de fondo de este trabajo (...) es que, en la operación regular de los sistemas jurídicos del Civil Law, tanto los tribunales constitucionales y la jurisdicción en general identificaron la necesidad práctica de dotar de contornos a los derechos humanos —en tanto disposiciones jurídicas a concretar jurisdiccionalmente—. (shrink)

In this essay I examine Kant's analogy with life from §65 of the Critique of the power of Judgment. I argue that this analogy is central for understanding his notion of a natural end, for his account of the formative power of organisms in the third Critique, and for situating Kant's account of this power in relation to the Lebenskräfte of the vitalists.

Do plants represent according to Kant? This is closely connected to the question of whether he held plants are alive, because he explains life in terms of the faculty to act on one’s own representations. He also explains life as having an immaterial principle of self-motion, and as a body’s interaction with a supersensible soul. I argue that because of the way plants move themselves, Kant is committed to their being alive, to their having a supersensible ground of their self-activity, (...) and to their having desires (although these are not conscious). This has important ramifications for Kant’s teleology and philosophy of mind. (shrink)

Expressivists claim that normative judgments (NJ) are non-cognitive states. But what kind of states are they, exactly? Expressivists need to provide us with an adequate account of their nature. Here, I argue that there are structural features that render this task rather daunting. The worry takes the form of a looming dilemma: NJ are either conative states (i.e. states with a world-to-mind direction of fit) or they are not. If they are, then they are either attitudes de se (i.e. attitudes (...) about oneself) or they are not. If they are, then they’re unable to account for disagreement. If they are not, then they're unable to account for agent-relative NJ. So NJ cannot be conative states (they cannot have a world-to-mind direction of fit). On the other hand, however, if NJ are not conative states (if they are states without a direction of fit, like affective or other sui generis non-cognitive, non-conative attitudes) then it remains a mystery how they support relations of disagreement. (shrink)

Should objects count as necessarily having certain properties, despite their not having those properties when they do not exist? For example, should a cat that passes out of existence, and so no longer is a cat, nonetheless count as necessarily being a cat? In this essay I examine different ways of adapting Aldo Bressan’s MLν so that it can accommodate an affirmative answer to these questions. Anil Gupta, in The Logic of Common Nouns, creates a number of languages that have (...) a kinship with Bressan’s MLν , three of which are also tailored to affirmatively answering these questions. After comparing their languages, I argue that metaphysicians and philosophers of language should prefer MLν to Gupta’s languages in most applications because it can accommodate essential properties, like being a cat, while being more uniform and less cumbersome. (shrink)

This essay is to invite a new form of theorizing Baldwin’s intellectual archive beyond a work of protest or as being contributory to Queer writing. I argue that Baldwin’s thought often in the form of the polemic is a form of non-violent resistance. Baldwin’s contestation against whiteness and the methods of Black erasure in general and Black male annihilation in particular is why he is challenging the complexity of protest. In pushing against traditional or what has become traditional ways of (...) analyzing Black thought, my essay highlights why figures like Baldwin are read in fragmentation. Hence, my insistence on Baldwin being categorized as a Gender/Genre theorist more so than a Queer theorist. Because his writings are on the erasure of Black Male existence within and outside of heteronormative spaces. (shrink)

In this research, the author presents the lived experience of a graduate student and how she has overcome the feeling of isolation and challenges in distance learning. The participant of this qualitative phenomenological study is student from Visayas State University Open University (VSU-OU). This qualitative phenomenological study (Chambers, 2013) seeks to measure the in-depth experience of a distance learner from the southern Philippines and systematically analyze the culture of distance learning in order to understand the phenomenon of isolation and be (...) able to share in future studies. With in-depth personal interview, this study also allows readers to witness his personal stories which may validate others’ experiences who may not have an avenue to research about – hence phenomenological. It used the thematic qualitative approach in organizing the data presented in the study which involves analyzing themes and patterns she experienced in the phenomenon. It also mentions the respondent’s steps of overcoming isolation in distance education and avoiding quitting the study. And to do so, a network of connection among learners and university shall be present in order for a distance learner to succeed in the mode. (shrink)

In this essay, I offer a critical analysis of one of the most provocative aspects of Heidegger’s unfinished confrontation with Aristotle’s thinking. Over the course of his lifelong engagement with Aristotle’s texts, Heidegger rarely failed to notice the constitutive ambiguity of the ancient Greek philosopher’s position within the history of being. On the one hand, Aristotle appeared to be the founder of the Western metaphysical tradition of ontotheology, whereby God was understood as the supreme principle and being of all beings. (...) But on the other hand, there were traces or echoes of a more originary thinking in Aristotle’s texts that, according to Heidegger, could be developed for the sake of another beginning. In this essay, I draw on this constitutive ambiguity by focusing on Heidegger’s partial translation of Metaphysics Λ 6, where Aristotle most explicitly discusses the being (οὐσία) of the unmoved being. Using Heidegger’s translation as an aid, I argue that Aristotle’s account of the unmoved being in Metaphysics Λ 6 is perhaps best understood as of- fering an enigmatic description of the origin of movement and time as an act of pure temporalizing (reine Zeitigung), which is how Heidegger translates the notion of ἐνέργεια. In the conclusion of this essay, I suggest that the temporal account of being and time as pure temporalizing offers a possible way to reappropriate Aristotle’s thinking in a phenomenological context. (shrink)

El propósito del presente ensayo es desarrollar una lectura existencial del poema “Del país de la pena” escrita por la poeta venezolana Hanni Ossott con el fin de pensar el término “expatriación” como concepto filosófico. Luego de una introducción histórica que busca situar el poema de Ossott al filo de una tradición poética que busca recuperar la sensación de extranjeridad frente a lo propiamente nacional, éste ensayo se propone trazar los horizontes metodológicos de la interpretación del poema a través de (...) una lectura del ensayo “Paysage avec dépaysement” [Paisaje en desorientación] escrito por el filósofo francés Jean-Luc Nancy. La lectura del ensayo de Nancy posibilitará la lectura existencial del poema de Ossott con la que el presente ensayo buscará demonstrar la riqueza filosófica de este poema y la manera en que tematiza la expatriación. A modo de conclusión, se sugerirá que la expatriación puede entenderse como una condena pero no necesariamente de modo negativo sino a través de una valencia positiva que éste término puede tener para la conceptualización contemporánea sobre América Latina. -/- The purpose of this paper is to develop an existential reading of the poem “Del país de la pena” written by the Venezuelan poet Hanni Ossott with the aim of thinking the term “expatriation” as a philosophical concept. Following a historical introduction that seeks to situate Ossott’s poem within a poetic tradition that tries to recuperate the feeling of strangeness in the face of the properly national, this essay attempts to trace the interpretative and methodological horizons of the poem through a reading of the essay “Paysage avec dépaysement” [Uncanny Landscapes] written by the French philosopher Jean- Luc Nancy. The reading of Nancy’s essay will facilitate the existential reading of Ossott’s poem with which the present essay will seek to demonstrate the philosophical richness of this poem and the way in which it thematizes expatriation. By way of conclusion, it will be suggested that expatriation can be understood as a sentence, but not necessarily in a negative manner; rather, it can be thought through a positive valence that can aid in the contemporary conceptualization about Latin America. (shrink)

In the present essay, I trace the way in which Derrida engages the theme of the destruction of philosophy in his reading of Heidegger’s work in the 1964-65 seminar, Heidegger: The Question of Being and History. Specifically, I focus on a close reading of the first three sessions in order to show the way in which the theme of the destruction of philosophy appears in relation to the posing of three questions, namely, the questions of being, history, and metaphor. In (...) all three sessions, I will show that the questions of being, history, and metaphor allow Heidegger, according to Derrida, to brush against the very limits of philosophy. However, Derrida’s own interpretation reveals an interesting emphasis on the destruction of philosophy that, while definitely inspired by Heidegger, slightly begins to go beyond him. For this reason, I will turn to his more critical appraisal of Heidegger’s trajectory in the final two sessions. In so doing, I claim that Derrida’s positions in these final sessions will show a critical distance vis-à-vis Heidegger that will foreshadow the very question that will remain decisive throughout his nearly 40 year engagement with Heidegger’s work, namely, the question of difference. (shrink)

In this paper, I consider the contribution of Geoffrey Bennington's book, _Scatter 1_, to the ongoing discussion of the political dimension of deconstruction. Focusing on the resonances between Bennington's "politics of politics" and the notion of infrapolitics, I suggest that Bennington's major contribution revolves around the introduction of undecidability into political action and thought.

Este ensayo expone la manera en que el pensamiento deconstructivo de Jean-Luc Nancy desarrolla un modelo de democracia que va desde sus primeros escritos interpretando a Heidegger y lo elemental del ‘ser-con’ como la categoría por la cual recibimos nuestra experiencia del ser (en un pensamiento que llamamos ‘proto-democrático’) que luego se relacionarán de forma explícita con sus trabajos tardíos sobre la democracia. Siguiendo este trabajo exegético, proponemos una lectura interpretativa que busca argumentar que el pensamiento de Nancy puede ser (...) considerado como un pensamiento infrapolítico en cuanto busca pensar la aporía constitutiva de la democracia que se encuentra perfectamente ilustrado en la noción del ‘nudo’ (como el momento tanto de unión como separación—entre el ‘sí’ y el ‘no’). La noción del ‘nudo infrapolítico’ se utilizará como una forma de darle mayor refinamiento a estos esbozos deconstructivos que aparecen implícitamente en el trabajo de Nancy. -/- This essay elucidates the way in which Jean-Luc Nancy’s deconstructive thought develops a thought of democracy that begins with his first interpretive writings on Heidegger and the ‘being-with’ as an existential category (in a thought that we term ‘proto-democractic’) that will then explicitly relate to his later works on democracy. Following this exegetical work, we offer an interpretive reading that seeks to argue that Nancy’s thought can be considered as an infrapolitical one insofar as it seeks to think the constitutive aporia of democracy that is perfectly captured in the notion of the ‘knot’ (as the moment of both union and separation—between the ‘yes’ and ‘no’). The notion of an ‘infrapolitical knot’ will be used as a way of giving further refinement to the deconstructive sketches that appear implicitly in Nancy’s work. (shrink)

Schools have resumed receiving students after more than two years of closing doors to learners. College students. Students have built preferences on their professors even before the pandemic began. Using the epistemological lens in conducting research, the purpose of the study is to know the expectations of Filipino college students about the professional and personal qualities of their professors. The study utilized snowball or chain sampling to gather pertinent information in relation to the researched topic. Then, the data gathered were (...) treated through descriptive analysis of quantitative information and thematic analysis on the most recurring themes (qualitative data) among the responses of the subjects. Since it did not use a standardized evaluation tool, the study only aimed to know the expectations at the learners’ level. The results showed that Filipino learners value the professional trait of a professor as to being competent and possesses effective communication skills, and in terms of personal qualities, Filipino student lean towards having a good character in general such as friendliness and humorous. (shrink)

A critical discussion of Lu-Adler's chapter on Kant's mature view of pure general logic. I sketch an alternative interpretation of its formality on which Kant would hold no deduction is possible of this logic's laws.

This dissertation is a study of the relationship between dunamis and energeia in Aristotle’s ontology. Throughout his writings, Aristotle employs these terms to uncover what I call a proto-phenomenological description of the different ways of being. While contemporary scholarship has suggested the significance of dunamis and energeia for Aristotle’s understanding of being, the relationship between these terms has often been interpreted as mutually exclusive. Accordingly, dunamis would be understood as subordinate to energeia, which would function as the sole primary term (...) of Aristotle’s ontology. I argue that it is a mistake to consider dunamis and energeia as non-reciprocal and subordinate terms. Furthermore, I suggest that this mistake often leads to an underestimation of the dynamic character of Aristotle’s proto-phenomenological account of being. To recover this dimension of Aristotle’s thinking, I claim that dunamis and energeia ought to be understood as reciprocal and co-constitutive terms characterized by a constant and dynamic interrelation. To defend this interpretation, I turn to Aristotle’s conceptions of nature, movement, and soul as discussed in the Metaphysics, Physics, and De Anima. I argue that each of these key terms provide a concrete illustration of how dunamis and energeia function as co-constitutive principles for the manifestation of the being of natural beings. I propose that this proto-phenomenological approach to being remains Aristotle’s most significant and enduring contribution to Western ontology. (shrink)

Getting a graduate education is one of the most important parts of a professional in a field. It allows them to climb higher in the professional rankings or even get higher pay for their academic work. All graduate students are adults and self-directed due to their past experiences in work or practice. However, when the pandemic hit the world, these self-directed learners were not spared from shutting of schools. In the Philippines, most graduate schools deliver their lessons through the traditional (...) mode or face-to-face until the pandemic that they shifted in the emerging online learning modality. Using the mixed method of quantitative and qualitative type of study the researchers were able to gather 419 graduate students from various regions of the archipelago to take part in the study. The researchers found out that upon experiencing the benefits of online learning, graduate students want to continue this modality even in the future. More than a third of the respondents also claimed that they want the blended or hybrid type of graduate studies as opposed to going back to the more traditional face-to-face classes. The reasons for these can vary on each learner’s situation. (shrink)

The fight to find effective, long-lasting treatments for cancer has led many researchers to consider protein degrading entities. Recent developments in PROteolysis TArgeting Chimeras (PROTACs) have signified their potential as possible cancer therapies. PROTACs are small molecule, protein degraders that function by hijacking the built-in Ubiquitin-Proteasome pathway. This review mainly focuses on the general design and functioning of PROTACs as well as current advancements in the development of PROTACs as anticancer therapies. Particular emphasis is given to PROTACs designed against various (...) types of Leukemia/Blood malignancies. (shrink)

El presente trabajo tiene como objetivo analizar los principales cambios que implicará para aquellos ejercicios iniciados a partir del 1 de enero de 2018, la entrada en vigencia de la Norma Internacional de Información Financiera (NIIF) 15 – Ingreso de Actividades Ordinarias Procedentes de Contratos con Clientes- sustituyendo a las Norma Internacional de Contabilidad (NIC) 11 – Contratos de Construcción-, NIC 18 – Ingresos de Actividades Ordinarias-, Interpretación desarrollada por el Comité de Interpretaciones de las Normas Internacionales de Información Financiera (...) (CINIIF) 13 – Programas de Fidelización de Clientes-, CINIIF 15 – Acuerdos para la Construcción de Inmuebles-, CINIIF 18 – Transferencias de Activos procedentes de Clientes-, e Interpretación desarrollada por el Comité de Interpretaciones de Normas Internacionales de Contabilidad (SIC) 31 – Ingresos-Permutas de Servicios de Publicidad-. A tales efectos, analizaremos los principales lineamientos contables establecidos por la NIIF 15, a través del modelo de las cinco etapas y de otros aspectos que a nuestro entender son importantes presentando algunos casos prácticos para un mejor entendimiento. (shrink)

El tratamiento contable y fiscal de los ingresos por ventas de inmuebles a plazo requieren en la actualidad especial atención por diversos motivos. En materia contable, por el reciente cambio que esta normativa tuvo con la entrada en vigencia de la NIIF 15, aplicable a las operaciones de referencia, considerando las dificultades que por lo general tiene la adopción de nuevas normas contables. En materia fiscal, por la “pobre” redacción que a nuestro entender presenta el artículo 13 del Decreto Nº (...) 150/007 reglamentario del IRAE -que otorga un tratamiento fiscal particular a las operaciones en cuestión- y puede llevar a diversas interpretaciones, desde por ejemplo si su aplicación es obligatoria, hasta qué resultados quedan incluidos en el mismo. Otro motivo relevante es la consideración del componente financiero, siempre presente en este tipo de transacciones. Lo anteriormente expuesto, nos lleva a plantearnos la hipótesis de que en nuestro país existen diferentes interpretaciones en el tratamiento contable y fiscal de la operación en cuestión. A los efectos de demostrarla, y luego de un estudio de la normativa aplicable, se realizó un relevamiento de la situación actual sobre el tema de estudio en algunos de los principales estudios contables referentes en la materia. La investigación concluye en que la hipótesis planteada resulta ser parcialmente verdadera, ya que se constataron diversas interpretaciones en la aplicación de la normativa fiscal, pero no así en la contable, aunque en esta última, se detectaron casos de incumplimiento. En virtud de esas diversas interpretaciones, este equipo de investigación aporta el método que aplicaría al caso tratado. (shrink)

Distance education has quickly been integrated into the education system anywhere, and the pandemic has intensified the need for it. The Philippines is just one of the countries that grappled with the effects of the unseen enemy; therefore, leaning mainly to home-based learning just cope to the need for learning and continuity. This study aimed to elicit the satisfaction level of Filipino college students both enrolled in private and public higher education in the country. To proceed with the study, the (...) researchers adapted an 18-item questionnaire to find out the satisfaction level of the students in the home-based learning modality implemented in the entire country during the school year 2022 – 2023. Using the satisfaction scale adapted from Nabayra and Tambong (2023), results showed that Filipino students had an overall slight satisfaction with the implemented home-based learning modality. Moreover, the demographics, namely gender, year level, type of institution, and type of home-based learning modality, are not directly associated with students' level of satisfaction, which can only contribute less than 1% of the variance to their satisfaction. (shrink)

In this essay I examine Kant's analogy with life from §65 of the Critique of the power of Judgment. I argue that this analogy is central for understanding his notion of a natural end, for his account of the formative power of organisms in the third Critique, and for situating Kant's account of this power in relation to the Lebenskräfte of the vitalists.

European Journal of Philosophy, Volume 29, Issue 4, Page 988-1009, December 2021.

This research study aims to highlight the personal experiences encountered by the participants, compare the differences between both narrations, and lastly identify common phenomena. This study utilized the auto-ethnographical research study. Ellis and Bochner (2000) describe autoethnography as "an autobiographical form of writing that exhibits several levels of awareness, linking the personal to the cultural". Autoethnography may include a wide variety of topics, from personal research experiences to parallel explorations of the researcher's and participants' experiences, as well as the researcher's (...) experience while undertaking a particular piece of research (Ellis & Bochner, 2000; Maso, 2001). It appears that practice teaching enables interns to experience the actual classroom teaching and school paperwork preparation. Aside from the technical aspects of the internship process, it prepares the student-teachers as well in the different course of school activities that will immerse them in the process of management. Generally, the personal experiences of the different interns vary from the school environment, protocols, and learning resources of the school assigned. The different practice- teaching experiences narrated by the interns that will have a common phenomenon will be a strong determinant of a certain situation. (shrink)

Schools worldwide have started opening doors to welcome back students who, for almost two years, have been stuck studying at home. This study looks at the standpoint of Filipino students on going back to regular face-to-face schooling. There were 2,274 students of different tiers of education (high school, collegiate, graduate) from different major island groups of the Philippines (Luzon, Visayas, Mindanao) who participated in the study. The study used a mixed-method of descriptive statistics to present the quantitative data gathered and (...) thematic analysis of qualitative responses from the subjects. The majority of all the respondents favored going back to the physical classroom, and little only favored staying using the distance mode. In the qualitative analysis, the recurring reasons of the students varied from personal, economic, and fear of getting the virus. It was concluded that Filipino students want to go back to schooling. Moreover, a sizeable amount preferred hybrid while a small number preferred to stay in online or distance mode. Educational institutions should always observe the covid 19 protocol when students go back. (shrink)

I give an overview of each of Quine's 1980 Kant lectures, as well as a critical discussion of the six interpretive essays in the volume. I close with a high-level reassessment of the relationship between the philosophical views of Quine, Hume, and Kant.

In this essay I give a complete join semi-lattice of possible display-equivalence schemes for Display Logic, using the standard connectives, and leaving fixed only the schemes governing the star. In addition to proving the completeness of this list, I offer a discussion of the basic properties of these schemes.

El presente ensayo explora cuál es el tratamiento contable de los anticipos en moneda extranjera de acuerdo a las Normas Internacionales de Información Financiera (NIIF). Comienza analizando la NIC 21 en lo que respecta al tipo de cambio a considerar en las transacciones en moneda extranjera, el tratamiento posterior de las partidas en moneda extranjera y la diferencia entre partidas monetarias y no monetarias. Posteriormente desarrolla la CINIIF 22 “Transacciones en Moneda Extranjera y Contraprestaciones Anticipadas”. A efectos de comprender la (...) aplicación en la práctica en el Uruguay, se hizo una encuesta a empresas, en donde queda evidenciado que en la mayoría de los casos no se está cumpliendo la normativa vigente y se terminan reconociendo resultados financieros erróneamente. Este ensayo culmina con las reflexiones finales de los autores. (shrink)

El presente trabajo tiene como objetivo analizar el tratamiento de la permuta de Propiedades, Planta y Equipos de acuerdo a la Sección 17 de la NIIF para PYMES version 2009 vigente en el Uruguay.

An educator, to climb up into academic ranking must take a longer route of getting formal education such as master’s or doctorate. In this paper, the authors discuss their journey, challenges, and aspirations in taking post-graduate studies like the Doctor of Education (EdD). Using autoethnography as the research design, which allow writers to narrate their personal experiences and used thematic analysis to analyze them. The authors experienced hardship in finding universities that would fit to their need especially that one of (...) them graduated with a non-thesis master’s degree. The other author, who is overseas found it also difficult to look for a university that would accept his situation and could offer flexibility in attending the classes due to the time zone difference and workday schedule. While both authors are enrolled in private education financing the studies could be a burden to one of the authors, so he sought support from his employer and agreed to render a service after, while the other one can cover the fees from his overseas job. (shrink)

Nghiên cứu nhằm xác định các yếu tố ảnh hưởng đến quyết định mua các sản phẩm thân thiện với môi trường của cư dân trong đại đô thị Vinhomes Grand Park. Kết quả nghiên cứu chỉ ra 6 nhân tố: (1) Thái độ hướng đến bảo vệ môi trường; (2) Chuẩn chủ quan; (3) Chất lượng sản phẩm tốt; (4) Giá cả sản phẩm; (5) Truyền thông xã hội đều có ảnh hưởng đến quyết định mua các sản phẩm (...) thân thiện với môi trường. Qua đó, tác giả đề xuất hàm ý quản trị nhằm nâng cao chiến lược phát triển thị trường sản phẩm thân thiện với môi trường của cư dân. (shrink)

To hold an environmental ethic is to hold that non-human beings and states of affairs in the natural world have intrinsic value. This seemingly straightforward claim has been the focus of much recent philosophical discussion of environmental issues. Its clarity is, however, illusory. The term ‘intrinsic value’ has a variety of senses and many arguments on environmental ethics suffer from a conflation of these different senses: specimen hunters for the fallacy of equivocation will find rich pickings in the area. This (...) paper is largely the work of the underlabourer. I distinguish different senses of the concept of intrinsic value, and, relatedly, of the claim that non-human beings in the natural world have intrinsic value; I exhibit the logical relations between these claims and examine the distinct motivations for holding them. The paper is not however merely an exercise in conceptual underlabouring. It also defends one substantive thesis: that while it is the case that natural entities have intrinsic value in the strongest sense of the term, i.e., in the sense of value that exists independently of human valuations, such value does not as such entail any obligations on the part of human beings. The defender of nature’s intrinsic value still needs to show that such value contributes to the well-being of human agents. (shrink)

Đánh giá chất lượng công chức nói chung và công chức quản lý nhà nước về kinh tế cấp huyện nói riêng là khâu mở đường quan trọng trong các hoạt động quản lý công chức và kết quả thực thi công vụ là tiêu chí cơ bản trong đánh giá. Nghiên cứu tiếp thu kết quả các nghiên cứu đi trước để xây dựng mô hình lý thuyết các nhân tố ảnh hưởng đến kết quả thực thi công vụ (...) của công chức quản lý nhà nước về kinh tế cấp huyện ở TP. Hà Nội gồm 8 nhân tố: (1) Đào tạo, bồi dưỡng công chức; (2) Chính sách đãi ngộ; (3) Đánh giá công chức; (4) Bố trí, sử dụng công chức; (5) Kỷ cương, kỷ luật; (6) Phong cách lãnh đạo; (7) Đổi mới, sáng tạo của công chức; (8) Gắn kết với công việc của công chức. (shrink)

El libro trata los siguientes temas de acuerdo a la normativa uruguaya: -/- NORMAS CONTABLES II EFECTIVO Y OTROS VALORES · Sistema de Banco y Fondo Fijo · Descuentos y endosos de documentos · Arqueo de Caja y Valores · Conciliación Bancaria III INVENTARIOS IV PROPIEDADES, PLANTA Y EQUIPO V ASIENTO DE APERTURA VI PRESENTACIÓN DE ESTADOS FINANCIEROS.

The republican ideal of non-domination identifies the capacity for arbitrary interference as a fundamental threat to liberty that can generate fearful uncertainty and servility in those dominated. I argue that republican accounts of domination can provide a powerful analysis of the nature of legal and institutional power that is encountered by people with mental disorders or cognitive disabilities. In doing so, I demonstrate that non-domination is an ideal which is pertinent, distinctive, and desirable in thinking through psychological disability. Finally, I (...) evaluate republican strategies for contesting domination, focusing on the limits of contestatory democracy, and proposing a participatory alternative which better addresses problems of political agency in the mentally disordered and cognitively disabled. (shrink)

Biomedical diagnostic science is a great deal less successful than we've been willing to acknowledge in bioethics, and this fact has far-reaching ethical implications. In this article I consider the surprising prevalence of medically unexplained symptoms, and the term's ambiguous meaning. Then I frame central questions that remain answered in this context with respect to informed consent, autonomy, and truth-telling. Finally, I show that while considerable attention in this area is given to making sure not to provide biological care to (...) patients without a need, comparatively little is given to the competing, ethically central task of making sure never to obstruct access to biological care for those with diagnostically confusing biological conditions. I suggest this problem arises from confusion about the philosophical value of vagueness when it comes to the line between biological and psychosocial needs. (shrink)

Socialist republicans advocate public ownership and control of the means of production in order to achieve the republican goal of a society without endemic domination. While civic republicanism is often attacked for its conservatism, the relatively neglected radical history of the tradition shows how a republican form of socialism provides powerful conceptual resources to critique capitalism for leaving workers and citizens dominated. This analysis supports a programme of public ownership and economic democracy intended to reduce domination in the workplace and (...) wider society. I defend this socialist republicanism from both the Marxist objection that it overlooks the impersonal nature of domination under capitalism and the left-liberal objections that property-owning democracy or worker codetermination are sufficient to suppress dominating relationships. The resulting position identifies the need for more ambitious institutional grounds for republican liberty than is often supposed, while offering us a distinctive emancipatory justification for socialism. (shrink)

The 21st century is undergoing an unprecedented productivity shift due to the use of disruptive technologies, including artificial intelligence, cloud computing, blockchain, big data, robotics, and augmented reality, among others. The use of these technologies is expanding across all sectors of the economy, blurring the boundaries between different activities, and digital systems are permeating them, leading to a reevaluation of knowledge and techniques in various fields of study. Accounting is not exempt from this reality, and blockchain technology is emerging as (...) a methodology that brings about substantial changes in topics that have been the conceptual and technical foundation of the discipline, such as double-entry bookkeeping. -/- This essay aims to approach blockchain from two objectives. The first is to present blockchain technology as a tool for accounting. This technology enables a paradigm shift in accounting by providing more transparent, secure, and reliable information. This leads to a review and reconsideration of certain roles of professionals in the field of economics, such as the external auditor as a guarantor of the reasonableness of accounting information. The conceptual frameworks related to the topic and how blockchain enables the incorporation of a third distributed ledger are presented. -/- The second approach of the essay seeks to analyze the responses of accounting regulations to a new type of assets that arise with the advent of blockchain, such as cryptocurrencies in general. The position adopted by the IASB is shown, which fails to provide a convincing response and has led to different regulatory bodies in various countries adopting their own positions. The result of the analysis is presented in a comparative table. -/- The essay concludes by reflecting on the changes brought about by this new technology and the role that academia should play. (shrink)

Many corporations are large, powerful, and wealthy. There are massive shortfalls of global justice, with hundreds of millions of people in the world living below the threshold of extreme poverty, and billions more living not far above that threshold. Where injustice and needs shortfalls must be remediated, we often look towards agents’ capabilities to determine who ought to bear the costs of rectifying the situation. The combination of these three claims grounds what I call a ‘linkage-based’ account of why corporations (...) have demanding positive duties to the global poor. In this paper, I put forward a distinctive linkage-based account of corporations’ positive duties centred on the idea of dependence and the importance of meeting agents’ core needs. In addition to outlining and defending this account, I will show that we can utilise its basic conceptual components to make headway on questions that have received insufficient attention in the business ethics literature; specifically, we can say something substantive about the weighting of needy agents’ competing claims to assistance, and about the limits to the demands that can be lodged against corporations on the basis of others' unmet needs. Having integrated considerations of duties' grounding, their comparative weight, and the limits of their demandingness into a single account of corporate positive duty, I conclude by discussing a challenge to attributing to corporations duties owed to the worst-off amongst the global poor. (shrink)

Philosophers of science discuss whether theory selection depends on aesthetic judgments or criteria, and whether these putatively aesthetic features are genuinely extra-epistemic. As examples, judgments involving criteria such as simplicity and symmetry are often cited. However, other theory selection criteria, such as fecundity, coherence, internal consistency, and fertility, more closely match those criteria used in art contexts and by scholars working in aesthetics. Paying closer attention to the way these criteria are used in art contexts allows us to understand some (...) evaluative and developmental practices in scientific theory selection as genuinely aesthetic, enlarging the scope of the goals of science. (shrink)

A minimal truthmaker for a given proposition is the smallest portion of reality which makes this proposition true. Minimal truthmakers are frequently mentioned in the literature, but there has been no systematic account of what they are or of their importance. In this article we shall clarify the notion of a minimal truthmaker and argue that there is reason to think that at least some propositions have minimal truthmakers. We shall then argue that the notion can play a useful role (...) in truthmaker theory, by helping to explain the truth of certain propositions as precisely as possible. (shrink)

China’s rise to global power status is set to be amongst the primary shapers of politics and life more broadly in the 21st century. Yet despite its immense significance, political philosophers have been surprisingly quiet on the normative implications of China’s rise. This, I will argue, is a mistake. Not only does China’s rise generate interesting normative questions in its own right; it also upends some basic assumptions that many of us have hitherto adopted in our thinking about international distributive (...) justice. In the philosophical literature, the international order is often characterised by two sorts of states – developed and developing – with the former owing demanding duties and the latter having expansive permissions to further their own development. China’s status as both a genuine superpower and a middle-income country facing significant development challenges calls into question the continued functionality of such simplifying assumptions. Against the backdrop of China’s rise – and, to a lesser extent, that of other large emerging economies – this paper develops a more fine-grained account of how to conceive of states’ differential levels of advantage, distinguishing between states that are incapable, precariously capable, and robustly capable of realizing a minimally decent standard of domestic justice. This account reaffirms the assignment of the most onerous international duties to developed states, but also assigns duties and claims to developing states in a scalar fashion, with the upshot that better-off developing states in particular bear positive duties of international justice, owed to least-developed countries (LDCs). (shrink)

Epicurus is strongly committed to psychological and ethical egoism and hedonism. However, these commitments do not square easily with many of the claims made by Epicureans about friendship: for instance, that the wise man will sometimes die for his friend, that the wise man will love his friend as much as himself, feel exactly the same toward his friend as toward himself, and exert himself as much for his friend's pleasure as for his own, and that every friendship is worth (...) choosing for its own sake. These claims have led some scholars to assert that Epicurus inconsistently affirms that friendship has an altruistic element. I argue that the Epicurean claims about friendship can be reconciled with egoism and hedonism in psychology and ethics. Friendship is valuable because having friends provides one with security more effectively than any other means, and having confidence that one will be secure in the future either is identical to ataraxia, or the grounds on which one has it. (shrink)