This short piece draws on political philosophy to show how social media interference operations can be used by hostile states to weaken the apparent legitimacy of democratic governments. Democratic societies are particularly vulnerable to this form of attack because democratic governments depend for their legitimacy on citizens' trust in one another. But when citizen see one another as complicit in the distribution of deceptive content, they lose confidence in the epistemic preconditions for democracy. The piece concludes with policy recommendations for (...) how democratic governments should protect themselves. (shrink)

When we look back upon people in past societies, such as slaveholders and colonialists, we judge their actions to have been morally atrocious. Yet we should give some thought to how the future will judge us. Here I argue that future people are likely to regard our behavior as no better than that of the past. If these future people are to be believed, then we are morally hopeless; we have little chance of working out the moral truth for ourselves. (...) I argue that we ought to resist this conclusion, and that our best means for doing so it to reject moral objectivity and accept instead a form of time-linked moral relativism. (shrink)

Deepfake technology uses machine learning to fabricate video and audio recordings that represent people doing and saying things they've never done. In coming years, malicious actors will likely use this technology in attempts to manipulate public discourse. This paper prepares for that danger by explicating the unappreciated way in which recordings have so far provided an epistemic backstop to our testimonial practices. Our reasonable trust in the testimony of others depends, to a surprising extent, on the regulative effects of the (...) ever-present possibility of recordings of the events they testify about. As deepfakes erode the epistemic value of recordings, we may then face an even more consequential challenge to the reliability of our testimonial practices themselves. (shrink)

How can we tell whether an incident counts as a microaggression? How do we draw the boundary between microaggressions and weightier forms of oppression, such as hate crimes? I address these questions by exploring the ontology and epistemology of microaggression, in particular the constitutive relationship between microaggression and systemic social oppression. I argue that we ought to define microaggression in terms of the ambiguous experience that its victims undergo, focusing attention on their perspectives while providing criteria for distinguishing microaggression.

Studies on mind-wandering frequently use reading as an experimental task. In these studies, reading is conceived as a cognitive process that potentially offers a contrast to mind-wandering, because it seems to be task-related, goal-directed and stimulus-dependent. More recent work attempts to avoid the dichotomy of successful cognitive processes and processes of mind-wandering found in earlier studies. We approach the issue from the perspective that texts provoke modes of cognitive involvement different from the information processing and recall account that underlies many (...) early mind-wandering studies. After all, reading itself is an umbrella term for activities that are characterized by a variety of phenomenological and functional signatures. We conceptualize reading and mind-wandering in relation to each other through the framework of enculturated predictive processing, which is informed by research in literary studies. Earlier accounts think of reading predominantly in terms of the construction of situation models that organize textual information. By contrast, enculturated predictive processing foregrounds shifting stances readers can take in relation to the text. Characters featuring in literary texts might be mind-wandering themselves, or passages in literary style might make the construction of a clearly defined situational model impossible. Furthermore, we take into account that texts often elicit mind-wandering through the construction of task-relevant and attention-driven virtual scenarios in readers' minds. This more complex account of reading can enrich recent attempts to understand mind-wandering as a complex, multi-dimensional phenomenon. The study of mind-wandering can benefit, we argue, from a closer attention to the process of reading and to the texts it deploys as stimuli. The emerging perspective from enculturated predictive processing and literary studies makes distinctions in reading that in turn enable research on mind-wandering to ask more precise questions about (1) different kinds of mind-wandering, (2) different modes of reading, and (3) how and where they interconnect across time. (shrink)

This highly multidisciplinary collection discusses an increasingly important topic among scholars in science and technology studies: objectivity in science. It features eleven essays on scientific objectivity from a variety of perspectives, including philosophy of science, history of science, and feminist philosophy. Topics addressed in the book include the nature and value of scientific objectivity, the history of objectivity, and objectivity in scientific journals and communities. Taken individually, the essays supply new methodological tools for theorizing what is valuable in the pursuit (...) of objective knowledge and for investigating its history. The essays offer many starting points, while suggesting new avenues of research. Taken collectively, the essays exemplify the very virtues of objectivity that they theorize—in reading them together, the reader can sense various anxieties about the dangerously subjective in our age and locate commonalities of concern as well as differences of approach. As a result, the volume offers an expansive vision of a research community seeking a communal understanding of its own methods and its own epistemic anxieties, struggling to enunciate the key problems of knowledge of our time and offer insight into how to overcome them. -/- (Contributors: Alex Csiszar, Scott Edgar, Peter Galison, Ian Hacking, Sandra Harding, Moira Howes, Paolo Savoia, Judy Segal, Joan Steigerwald, and Alison Wylie). (shrink)

There are compelling reasons to believe that musical works are abstract. However, this hypothesis conflicts with the platitude that musical works are appreciated by means of audition: the things that enter our ear canals and make our eardrums vibrate must be concrete, so how can musical works be listened to if they are abstract? This question constitutes the audibility problem. In this paper, I assess Julian Dodd’s elaborate attempt to solve it, and contend that Dodd’s attempt is unsuccessful. Then I (...) discuss what I take to be the ideal response to the audibility problem, and show that it ultimately fails. I contend, consequently, that the project of construing musical works as audible is disheartening. Accordingly, in my last section, I will argue the audibility problem may be satisfactorily resolved without ascribing audibility to musical works. (shrink)

Habitual action would still be a tremendously pervasive feature of our agency. And yet, references to habitual action have been marginal at best in contemporary philosophy of action. This neglect is due, at least, to the combination of two ideas. The first is a widespread view of habit as entirely automatic, inflexible, and irresponsive to reasons. The second is philosophy of action’s tendency (dominant at least since Anscombe and Davidson) to focus on explaining action by reference to reasons. Arguably, if (...) habitual behavior is reasons-irresponsive, and if action is explained by reference to reasons, the study of habit would have very little to teach about action. Recently, however, there has been a surge in philosophical interest on habit and habitual action. Novel approaches are challenging the two ideas mentioned above, arguing that (1) habitual behavior is not entirely automatic or inflexible, but instead has a particular kind of flexibility and intentionality; and that (2) acting out of habit can count as a form of acting for reasons, even in the absence of the traditional rationalizing mental states: belief, desire, and intention. -/- The essays contained in this issue move discussions forward in exciting new directions. In what follows we present each paper and situate it within its broader theoretical context, so that this introduction may serve also as an introduction to the topic of habitual action. A crucial lesson that emerges from these essays is a need to move past disputes between philosophical schools or traditions. Rather than combatting between different philosophical factions, an ecumenical approach capable of skillfully bringing together elements from different traditions seems better able to tackle problems that remain unsolved. These problems include (but are not limited to): developing an account of responsibility for habitual action; explaining our ability to perform joint habitual actions; and clarifying the link between habit and self-control. (shrink)

Deepfakes are algorithmically modified video and audio recordings that project one person’s appearance on to that of another, creating an apparent recording of an event that never took place. Many scholars and journalists have begun attending to the political risks of deepfake deception. Here we investigate other ways in which deepfakes have the potential to cause deeper harms than have been appreciated. First, we consider a form of objectification that occurs in deepfaked ‘frankenporn’ that digitally fuses the parts of different (...) women to create pliable characters incapable of giving consent to their depiction. Next, we develop the idea of ‘illocutionary wronging’, in which an individual is forced to engage in speech acts they would prefer to avoid in order to deny or correct the misleading evidence of a publicized deepfake. Finally, we consider the risk that deepfakes may facilitate campaigns of ‘panoptic gaslighting’, where many systematically altered recordings of a single person's life undermine their memory, eroding their sense of self and ability to engage with others. Taken together, these harms illustrate the roles that social epistemology and technological vulnerabilities play in human ethical life. (shrink)

Since at least 2016, many have worried that social media enables authoritarians to meddle in democratic politics. The concern is that trolls and bots amplify deceptive content. In this chapter I argue that these tactics have a more insidious anti-democratic purpose. Lies implanted in democratic discourse by authoritarians are often intended to be caught. Their primary goal is not to successfully deceive, but rather to undermine the democratic value of testimony. In well-functioning democracies, our mutual reliance on testimony also generates (...) a distinctively democratic value: decentralized testimonial networks evade control by the state or powerful actors. The deliberate exposure of deception in democratic testimonial networks undermines this value by implicating citizens in their own epistemic corruption, weakening the resilience of democratic society against authoritarian pressure. In this chapter I illustrate that danger through a close reading of recent Russian social media interference operations, showing both their epistemic underpinnings and their ongoing political threat. (shrink)

Recent empirical work appears to suggest that the moral intuitions of professional philosophers are just as vulnerable to distorting psychological factors as are those of ordinary people. This paper assesses these recent tests of the ‘expertise defense’ of philosophical intuition. I argue that the use of familiar cases and principles constitutes a methodological problem. Since these items are familiar to philosophers, but not ordinary people, the two subject groups do not confront identical cognitive tasks. Reflection on this point shows that (...) these findings do not threaten philosophical expertise—though we can draw lessons for more effective empirical tests. (shrink)

The study dealt with the present socio-economic status, perceptions and opportunities of maximizing the benefits of ecotourism to the local community. Responses from the local community, officials of the local government unit, and visitors using quantitative and qualitative method, particularly the inductive approach through survey, observation and interview was used. Local community involvement in tourism activity is limited to tour guiding, particularly the children, while the rest of the population are into farming, fishing and harvesting forest products. The park was (...) categorized as “Protected Landscape” under Republic Act 7586, now gaining its popularity and one of the fastest growing ecotourism sites in the Philippines is under the supervision of a private company. Visitor satisfaction and potential risk on environmental degradation were observed due to lack of regulation on the observance of carrying capacity. Tourism Action Plan for the destination was prepared but allocation for project for the local community that would contribute to their present socio-economic status was not evident. The geographical unit of the destination, its breath-taking view, the presence of various distinct flora and fauna made it to be labelled as the “Hidden Paradise and Mystical Eco-tourism in Nueva Ecija”. Sustainability in ecotourism, involves the participation of the communities that protect and manage the natural resources, cultural and indigenous knowledge and practices, environmental education and ethics. Community involvement equipped with proper education and conservation awareness, training, and employment opportunities may sustain the destination and enhance visitor satisfaction. (shrink)

It is generally agreed that Edmund Husserl’s theory of depiction describes a three-fold experience of seeing something in pictures, whereas Richard Wollheim’s theory is a two-fold experience of seeingin. The aim of this article is to show that Wollheim’s theory can be interpreted as a three-fold experience of seeing-in. I will first give an overview of Wollheim and Husserl’s theories of seeing-in, and will then show how the concept of figuration in Wollheim’s theory is analogous to the concept of the (...) image subject as the depicted object in Husserl’s theory. I will claim that our experience of non-figurative pictures is a two-fold seeing-in, while that of figurative pictures is a three-fold seeing-in. (shrink)

Research has indicated that microRNAs (miRNAs), a special class of non-coding RNAs (ncRNAs), can perform important roles in different biological and pathological processes. miRNAs’ functions are realized by regulating their respective target genes (targets). It is thus critical to identify and analyze miRNA-target interactions for a better understanding and delineation of miRNAs’ functions. However, conventional knowledge discovery and acquisition methods have many limitations. Fortunately, semantic technologies that are based on domain ontologies can render great assistance in this regard. In our (...) previous investigations, we developed a miRNA domain-specific application ontology, Ontology for MIcroRNA Target (OMIT), to provide the community with common data elements and data exchange standards in the miRNA research. This paper describes (1) our continuing efforts in the OMIT ontology development and (2) the application of the OMIT to enable a semantic approach for knowledge capture of miRNA-target interactions. (shrink)

Smartphone use plays an increasingly important role in our daily lives. Philosophical research that has used first wave or second wave theories of extended cognition in order to understand our engagement with digital technologies has focused on the contribution of these technologies to the completion of specific cognitive tasks (e.g., remembering, reasoning, problem-solving, navigation).However, in a considerable number of cases, everyday smartphone use is task-unrelated. In psychological research, these cases have been captured by notions such as absent-minded smart-phone use (Marty-Dugas (...) et al., 2018) or smartphone-related inattentiveness (Liebherr et al., 2020).Given the prevalence of these cases, we develop a conceptual framework that can accommodate the functional and phenomenological characteristics of task-unrelated smartphone use. To this end, we will integrate research on second wave extended cognition with mind-wandering research and introduce the concept of ‘extended mind-wandering’. Elaborating the family resemblances approach to mind-wandering (Seli, Kane, Smallwood, et al., 2018), we will argue that task-unrelated smartphone use shares many characteristics with mind-wandering. We will suggest that an empirically informed conceptual analysis of cases of extended mind-wandering can enrich current work on digitally extended cognition by specifying the influence of the attention economy on our cognitive dynamics. (shrink)

The evidential value of moral intuitions has been challenged by psychological work showing that the intuitions of ordinary people are affected by distorting factors. One reply to this challenge, the expertise defence, claims that training in philosophical thinking confers enhanced reliability on the intuitions of professional philosophers. This defence is often expressed through analogy: since we do not allow doubts about folk judgments in domains like mathematics or physics to undermine the plausibility of judgments by experts in these domains, we (...) also should not do so in philosophy. In this paper I clarify the logic of the analogy strategy, and defend it against recent challenges by Jesper Ryberg. The discussion exposes an interesting divide: while Ryberg’s challenges may weaken analogies between morality and domains like mathematics, they do not affect analogies to other domains, such as physics. I conclude that the expertise defence can be supported by analogical means, though care is required in selecting an appropriate analog. I discuss implications of this conclusion for the expertise defence debate and for study of the moral domain itself. (shrink)

Este trabajo comienza analizando la evolución del concepto de presupuesto hasta llegar a su estado actual. Seguidamente se realiza una revisión crítica de la literatura de acuerdo con sus enfoques existentes y sus perspectivas, así como la vinculación con otras disciplinas como la contabilidad conductual y la tecnología. Por último, se plantea en base a las tres funciones que realiza la universidad, sobre ellas se establecen prioridades de la disciplina respecto a la docencia.

Aunque una filosofía de la esperanza pareciera ser una propuesta del todo contemporánea (Bloch, Fromm, Husserl, Laín, Marcel, Heidegger, Patočka, Stein), sus esbozos tuvieron lugar en el siglo VI a.n.e. El objetivo principal de esta investigación es exponer los ejercicios preliminares en torno a una filosofía de la esperanza en el marco de la controversia de Heráclito con Pitágoras. Desde un enfoque cualitativo, mediante el método histórico hermenéutico, se hizo un análisis de datos. Como muestra tomamos fuentes primarias sobre los (...) Versos dorados de Pitágoras y los Fragmentos de Heráclito y como secundarias las traducciones y comentarios más reconocidos. El instrumento utilizado fue las fichas de trabajo mixtas. Como resultado, se observa que la esperanza es un problema para el pueblo griego, que en los vv. 52-53 de los Versos dorados y en el fragmento 22B 18 DK se encuentra esbozada como problema filosófico, que este se comprende mejor a partir de la crítica de Heráclito a Pitágoras y en relación con otros fragmentos clave del pensamiento del Efesio. La investigación permite concluir que la esperanza no es un tema exclusivo de la teología ni propiamente contemporáneo, sino inicialmente de la filosofía, que encuentra en el debate de Heráclito con Pitágoras sus formulaciones preliminares y un contexto propicio para problematizarla en su comprensión habitual, repensarla a la luz del espíritu del tiempo y resignificarla como forma-de-vida. (shrink)

The aim of this article is to examine Edmund Husserl’s theory of aesthetic consciousness and the possibility to apply it to site-specific art. The central focus will be on the idea of the limited synthetic unity of the aesthetic object that is introduced by Husserl in order to differentiate positional and aesthetic attitude towards the object. I claim that strongly site-specific art, which is a work of art about a place and in the place, challenges the view that the synthetic (...) unity of the aesthetic object is limited. Moreover, following Husserl’s theory, it becomes questionable whether strongly site-specific art is art at all. I try to answer these objections by explaining how the artist prescribes the appearances and boundaries of a strongly site-specific object of art, thereby satisfying the demand for the limitedness of the synthetic unity of the aesthetic object. (shrink)

Large Language Models (LLMs) like ChatGPT were trained on human conversation, but in the future they will also train us. As chatbots speak from our smartphones and customer service helplines, they will become a part of everyday life and a growing share of all the conversations we ever have. It’s hard to doubt this will have some effect on us. Here I explore a specific concern about the impact of artificial conversation on our capacity to deliberate and hold ourselves accountable (...) to reason – that is, to be autonomous, in Kant’s sense of the term. I develop ideas from psychologist Jean Piaget to show how chatbots are autonomy traps: their deference to our commands tempts us into venting authoritarian whims, ultimately weakening our own self-control. I argue that the Kantian tradition, including Piaget and sociologist Emile Durkheim, offers powerful conceptual resources for resisting this slide. But it will require us to do something that may seem bizarre: we will need to treat mindless chatbots as if they are autonomous persons too. (shrink)

El Cuadro de Mando Integral (Balanced Scorecard) es una herramienta que se ha impuesto en la currículas de las carreras de administración y contaduría pública. A su vez, la tendencia mundial que exige formación de grado de 8 semestres lleva a que diversas herramientas de gestión se dicten a nivel de posgrado. En este trabajo, se efectúa una propuesta para cursos de grado, integrando Cuadro de Mando Integral y Reportes de Sostenibilidad, atendiendo a la estrategia de las organizaciones, con foco (...) en el sector público. (shrink)

In a recent paper, Giubilini and Minerva argue for the moral permissibility of what they call ‘after-birth abortion’, or infanticide. Here I suggest that they actually employ a confusion of two distinct arguments: one relying on the purportedly identical moral status of a fetus and a newborn, and the second giving an independent argument for the denial of moral personhood to infants (independent of whatever one might say about fetuses). After distinguishing these arguments, I suggest that neither one is capable (...) of supporting Giubilini and Minerva's conclusion. The first argument is at best neutral between permitting infanticide and prohibiting abortion, and may in fact more strongly support the latter. The second argument, I suggest, contains an ambiguity in its key premise, and can be shown to fail on either resolution of that ambiguity. Hence, I conclude that Giubilini and Minerva have not demonstrated the permissibility of infanticide, or even great moral similarity between abortion and infanticide. (shrink)

Scientists, philosophers, and policymakers disagree about how to define microaggression. Here, we offer a taxonomy of existing definitions, clustering around (a) the psychological motives of perpetrators, (b) the experience of victims, and (c) the functional role of microaggression in oppressive social structures. We consider conceptual and epistemic challenges to each and suggest that progress may come from developing novel hybrid accounts of microaggression, combining empirically tractable features with sensitivity to the testimony of victims.

Este trabajo de campo, se produce dentro de un acuerdo interinstitucional, el que tiene como objetivo aportar a la permanencia y desarrollo sustentable de la quesería artesanal de la región oeste, sur y este del Uruguay. La mayoría de estos productores agropecuarios familiares se encuentran en un proceso de formalización de su producción y comercialización. Cuentan con escasa información que dificulta introducir la gestión de costos en los establecimientos. Es así que se seleccionaron 9 establecimientos como una fase piloto, con (...) el propósito analizar el costo de la producción de queso artesanal en la etapa “previa a la maduración”. Entendiendo que el objetivo de este trabajo es facilitar al productor la toma de decisiones relativas a precios y dada la escasa o nula información de períodos anteriores, se optó por un modelo de costo variable resultante, aunque de forma híbrida ya que ciertos datos se basaron en la especificación técnica y el periodo observado es de solamente una elaboración y no de la totalidad de elaboraciones realizadas en el mes, como es usual en la práctica de cálculo de costos resultantes. A efecto de cumplir con el objetivo del trabajo se realizaron las siguientes actividades en cada establecimiento: 1. Se visitó la quesería artesanal. 2. Se mantuvo una entrevista personal con el propietario del establecimiento con el objetivo de relevar información relacionada al proceso, y los factores productivos intervinientes en el mismo. 3. Se trabajó con la Información histórica obtenida de registros que aportó el productor. 4. Asimismo, se consideraron especificaciones técnicas proporcionadas por los especialistas. Es así que, mediante esta metodología de costeo aplicado en cada uno de los establecimientos, el productor estaría en condiciones de conocer el precio mínimo al que puede vender un kg de queso, no es conveniente hacerlo por debajo del costo variable. No obstante, el productor debe tener presente que la diferencia entre el precio pactado de venta menos su costo variable (denominado contribución marginal), va en primera instancia a cubrir los costos fijos. Dado que se relevó solo un día, en todos los establecimientos el único supuesto razonable es que la producción sea relativamente constante en los 30 días, si fuera ese caso, la producción mensual seria aproximadamente el monto del kg a la venta. Como limitación al alcance de este trabajo, es que lo anterior es adecuado cuando no existe un proceso de maduración, en el caso de que el mismo existiera deberá adicionarse el costo variable de dicho proceso, que consiste básicamente en la cuantificación del valor tiempo del dinero o costo de la inmovilización del capital, así como las mermas que se incurren en el proceso de maduración. (shrink)

Marr’s seminal distinction between computational, algorithmic, and implementational levels of analysis has inspired research in cognitive science for more than 30 years. According to a widely-used paradigm, the modelling of cognitive processes should mainly operate on the computational level and be targeted at the idealised competence, rather than the actual performance of cognisers in a specific domain. In this paper, we explore how this paradigm can be adopted and revised to understand mathematical problem solving. The computational-level approach applies methods from (...) computational complexity theory and focuses on optimal strategies for completing cognitive tasks. However, human cognitive capacities in mathematical problem solving are essentially characterised by processes that are computationally sub-optimal, because they initially add to the computational complexity of the solutions. Yet, these solutions can be optimal for human cognisers given the acquisition and enactment of mathematical practices. Here we present diagrams and the spatial manipulation of symbols as two examples of problem solving strategies that can be computationally sub-optimal but humanly optimal. These aspects need to be taken into account when analysing competence in mathematical problem solving. Empirically informed considerations on enculturation can help identify, explore, and model the cognitive processes involved in problem solving tasks. The enculturation account of mathematical problem solving strongly suggests that computational-level analyses need to be complemented by considerations on the algorithmic and implementational levels. The emerging research strategy can help develop algorithms that model what we call enculturated cognitive optimality in an empirically plausible and ecologically valid way. (shrink)

RESUMEN Se exploran las relaciones entre hegemonía y filosofía de la praxis en A. Gramsci. Se examina la influencia de la filosofía hegeliana sobre estas nociones en los Cuadernos de la cárcel. Asimismo, se estudia la crítica a estas nociones a la luz del feminismo de la diferencia y del debate sobre hegemonía, universalidad y contingencia iniciado por E. Laclau, J. Butler y S. Žižek. Se concluye que concebir la hegemonía desde la perspectiva de la filosofía de la praxis significa (...) que la acción político-intelectual, según Gramsci, no solo implica la formación de una hegemonía alternativa, sino una crítica políticamente operante a la pretensión de universalidad del discurso hegemónico a partir de la exposición de su contingencia histórica. ABSTRACT The paper explores the relations between hegemony and the philosophy of praxis in A. Gramsci, and examines the influence of Hegelian philosophy on these notions as set forth in the Prison Notebooks. Likewise, it studies the critique of these notions from the perspective of difference feminism and of the debate over hegemony, universality, and contingency initiated by E. Laclau, J. Butler, and S. Žižek. The conclusion is that conceiving hegemony from the perspective of the philosophy of praxis means that, according to Gramsci, political-intellectual action implies not only the formation of an alternative hegemony, but also a politically operative critique of the claim to universality of hegemonic discourse, on the basis of the unveiling of its historical contingency. (shrink)

This paper begins by analyzing the evolution of the budget concept until its current state, followed by a critical review of the literature according to its existing approaches and perspectives, as well as the link with other disciplines such as behavioral accounting and technology. The paper finished with a proposed based on the university requirement, focusing on teaching.

In The Transfiguration of the Commonplace (1981)1 Arthur Danto construes individual style as something “given” that belongs to the artist “essentially” and “inseparably.” By contrast, his theory of the end of art, set forth in After the End of Art (1997) and elsewhere,2 suggests the liberation of artists from any stylistic commitments. How do these two theories go together? Can there be individual styles after the end of art? Examining the compatibility between Danto’s end of art thesis and his essentialist (...) conception of individual style, this paper tries to approach an answer to these questions. (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)

This chapter discusses the philosophical relevance of empirical research on moral cognition. It distinguishes three central aims of normative ethical theory: understanding the nature of moral agency, identifying morally right actions, and determining the justification of moral beliefs. For each of these aims, the chapter considers and rejects arguments against employing cognitive scientific research in normative inquiry. It concludes by suggesting that, whichever of the central aims one begins from, normative ethics is improved by engaging with the science of moral (...) cognition. (shrink)

In recent years, sequencing technologies have enabled the identification of a wide range of non-coding RNAs (ncRNAs). Unfortunately, annotation and integration of ncRNA data has lagged behind their identification. Given the large quantity of information being obtained in this area, there emerges an urgent need to integrate what is being discovered by a broad range of relevant communities. To this end, the Non-Coding RNA Ontology (NCRO) is being developed to provide a systematically structured and precisely defined controlled vocabulary for the (...) domain of ncRNAs, thereby facilitating the discovery, curation, analysis, exchange, and reasoning of data about structures of ncRNAs, their molecular and cellular functions, and their impacts upon phenotypes. The goal of NCRO is to serve as a common resource for annotations of diverse research in a way that will significantly enhance integrative and comparative analysis of the myriad resources currently housed in disparate sources. It is our belief that the NCRO ontology can perform an important role in the comprehensive unification of ncRNA biology and, indeed, fill a critical gap in both the Open Biological and Biomedical Ontologies (OBO) Library and the National Center for Biomedical Ontology (NCBO) BioPortal. Our initial focus is on the ontological representation of small regulatory ncRNAs, which we see as the first step in providing a resource for the annotation of data about all forms of ncRNAs. (shrink)

While seeking novel food sources to feed the increasing population of the globe, several alternatives have been discussed, including algae, fungi or in vitro meat. The increasingly propagated usage of farmed insects for human nutrition raises issues regarding food safety, consumer information and animal protection. In line with law, insects like any other animals must not be reared or manipulated in a way that inflicts unnecessary pain, distress or harm on them. Currently, there is a great need for research in (...) the area of insect welfare, especially regarding species-specific needs, health, farming systems and humane methods of killing. Recent results from neurophysiological, neuroanatomical and behavioral sciences prompt caution when denying consciousness and therefore the likelihood of presence of pain and suffering or something closely related to it to insects. From an animal protection point of view, these issues should be satisfyingly solved before propagating and establishing intensive husbandry systems for insects as a new type of mini-livestock factory farming. (shrink)

Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

El objetivo tradicional de la unidad de cuidados intensivos (UCI) es disminuir la mortalidad y morbilidad de los pacientes en estado crítico. A pesar de los avances médicos y tecnológicos, la UCI continúa siendo un lugar común en donde la muerte ocurre, por lo que en la actualidad el equipo de salud de la UCI debe estar familiarizado con los cuidados paliativos y su legislación en México. Preservar la dignidad del paciente, evitar el daño y mantener una comunicación adecuada entre (...) los miembros del equipo de salud y los familiares es fundamental. No existe una técnica única y universal aceptada para la atención de los pacientes en estado terminal en las UCI, por lo que se debe individualizar cada caso y definir objetivos de atención junto con el paciente o sus familiares dentro del marco legal vigente en México. (shrink)

This research examined the lived experiences of public school teachers in the United States during the COVID-19 pandemic. A qualitative design was performed using interpretative phenomenological analysis. Twenty public school teachers in the United States formed the sample, with the inclusion criterion being a minimum of three years’ teaching experience, including the pandemic. To meet the safety measure protocols set by the U.S. government, the data gathering was conducted online using Microsoft Forms. The semi-structured interviews comprised two sections: the first (...) ascertained the respondents’ profiling and the second revealed their first-hand experiences. The thematic analysis approach was utilized to analyze the data. The findings disclosed five emerging themes: 1) low student engagement; 2) unstable internet connection; 3) professional development as school district support; 4) utilization of online engagement tools to leverage classroom engagement; and 5) evident parental support. School districts, teachers, parents, students, and potential researchers were provided with recommendations for improving online and hybrid instruction. In addition to implementing socio-emotional learning programs and addressing slow internet connections, it is advised that school districts train teachers on how to use the tools, software, and techniques for online and hybrid instruction. Teachers who are having difficulty in adjusting to online learning should think about developing their capabilities for helping students while finding a healthy balance in terms of stress management. The use of technology to support students should be adequately taught to parents. Future studies on the pandemic's effects on education should continue. (shrink)

El pensamiento de Agustín de la Riega es, en esencia, revolucionario. No sólo porque a partir de él ha de de-construirse el primer fundamento de la filosofía fenomenológica, sino también porque abre el pensar filosófico a un plano de realidad efectiva (o, siguiendo a Agustín Basave Fernández del Valle, de habencia), que es en verdad una vida… más allá de las dicotomías modernas: objeto/sujeto, inmanencia/trascendencia, ser/ente, etc. La dimensión del haber -con estatuto trans-ontológico- es análogo al plano de fuerzas de (...) Deleuze. Pero lo que en verdad hace a De la Riega martillar la esfera de Pascal, es justamente la tarea liberadora de la filosofía que ha de desencadenar al hombre del destino instrumentalista de la reducción categorial, la diferencia ontológica y el sentido del mundo, construido -desde Jonia hasta Friburgo- por los filósofos de la pura unidad identitaria que someten lo humano al yugo del Ser-Fuerza Oculta y de la deuda ontológica. El pensamiento de De la Riega apela a descentrar la vida del carácter fundacional de la razón como esencializadora o fuente de derecho del ser, invocando al haber en tanto dimensión que acaece por fuera de todo intento de reducción técnico-racional. Descentrar el ser orientándolo hacia la radical diferencia de lo vivo no es un acto propio de la conciencia intencional que especula sobre los aspectos constitutivos del haber, sino que es eminentemente una vivencia de lo fáctico en tanto abierto al estar ahí nomás, ambiguo, plurimórfico y contingente Dicha apertureidad de lo habiente es la que pone a De la Riega en diálogo, y creemos que es esa la misma metodología por medio de la cual descubrir su pensamiento, hasta nuestros días inadvertido, especialmente por las ya obsoletas escuelas académicas de comentaristas fenomenólogos, para quienes es dificultoso salir-se más allá del círculo, y por quienes la filosofía toda ha devenido en una nota al pie de las obras de Heidegger, Merleau-Ponty o Husserl, proscribiendo la posibilidad de un pensar creador y radical. (shrink)

A book with all the abstracts of the talks held in the conference "La Escuela de Salamanca y su proyección iberoamericana": University San Dámaso (Madrid), 13th-15th October 2021.

The sixteenth century witnessed a major intellectual event: the birth of modernity. This book presents the School of Salamanca as the "first version of modernity", a modernity developed with a peculiarly Hispanic stamp. The Salamancans confronted the problems of a singular historical moment, in which Spain was playing a leading role in the encounter between Europe and America. The thinkers of Salamanca tackled crucial issues such as the right to property, economic ethics, freedom and slavery, the justice of war... In (...) the matrix of the Salamanca university, international law and the elements of reflection that would provide arguments for the abolition of slavery were born. This book brings together scholars from different geographical areas: several authors from Latin America, as well as from different European countries, sign their contributions. These diverse origins reflect the rich universality of the Hispanic project that had its heart in the reflections of the School of Salamanca. The diversity of topics addressed, ranging from the more practical questions of trade and the freedom of the American Indians to the subtleties of metaphysics or theology, is a good example of the richness of the issues addressed by those intellectuals who initiated modernity. (shrink)

The basic assumption present in these articles is that naturalism is highly compatible with a wide range of relevant philosophical questions and that, regardless of the classical problems faced by the naturalist, the price paid in endorsing naturalism is lower than that paid by essentialist or supernaturalist theories. Yet, the reader will find a variety of approaches, from naturalism in Moral Philosophy and Epistemology to naturalism in the Philosophy of Language, Philosophy of Mind and of the Aesthetics.

Two lines of evidence indicate that there exists a reciprocal inhibitory relationship between opposed brain networks. First, most attention-demanding cognitive tasks activate a stereotypical set of brain areas, known as the task-positive network and simultaneously deactivate a different set of brain regions, commonly referred to as the task negative or defaultmode network. Second, functional connectivity analyses show that these same opposed networks are anti-correlated in the resting state. Wehypothesize that these reciprocally inhibitory effects reflect two incompatible cognitive modes, each of (...) which may be directed towards understanding the external world. Thus, engaging onemode activates one set of regions and suppresses activity in the other.Wetest this hypothesis by identifying two types of problem-solving task which, on the basis of prior work, have been consistently associated with the task positive and task negative regions: tasks requiring social cognition, i.e., reasoning about the mental states of other persons, and tasks requiring physical cognition, i.e., reasoning about the causal/mechanical properties of inanimate objects. Social and mechanical reasoning tasks were presented to neurologically normal participants during fMRI. Each task type was presented using both text and video clips. Regardless of presentation modality, we observed clear evidence of reciprocal suppression: social tasks deactivated regions associated with mechanical reasoning and mechanical tasks deactivated regions associated with social reasoning. These findings are not explained by self-referential processes, task engagement, mental simulation,mental time travel or external vs. internal attention, all factors previously hypothesized to explain default mode network activity. Analyses of resting state data revealed a close match between the regions our tasks identified as reciprocally inhibitory and regions of maximal anti-correlation in the resting state. These results indicate the reciprocal inhibition is not attributable to constraints inherent in the tasks, but is neural in origin. Hence, there is a physiological constraint on our ability to simultaneously engage two distinct cognitive modes. Furtherwork is needed tomore precisely characterize these opposing cognitive domains. (shrink)

The COVID-19 pandemic prompted immense work on the investigation of the SARS-CoV-2 virus. Rapid, accurate, and consistent interpretation of generated data is thereby of fundamental concern. Ontologies––structured, controlled, vocabularies––are designed to support consistency of interpretation, and thereby to prevent the development of data silos. This paper describes how ontologies are serving this purpose in the COVID-19 research domain, by following principles of the Open Biological and Biomedical Ontology (OBO) Foundry and by reusing existing ontologies such as the Infectious Disease Ontology (...) (IDO) Core, which provides terminological content common to investigations of all infectious diseases. We report here on the development of an IDO extension, the Virus Infectious Disease Ontology (VIDO), a reference ontology covering viral infectious diseases. We motivate term and definition choices, showcase reuse of terms from existing OBO ontologies, illustrate how ontological decisions were motivated by relevant life science research, and connect VIDO to the Coronavirus Infectious Disease Ontology (CIDO). We next use terms from these ontologies to annotate selections from life science research on SARS-CoV-2, highlighting how ontologies employing a common upper-level vocabulary may be seamlessly interwoven. Finally, we outline future work, including bacteria and fungus infectious disease reference ontologies currently under development, then cite uses of VIDO and CIDO in host-pathogen data analytics, electronic health record annotation, and ontology conflict-resolution projects. (shrink)

Analisa a atuação de algumas das principais militantes e organizações que construíram a história do feminismo no Brasil, situando sua atuação no processo de transformação vivido pela sociedade brasileira a partir do final do século XIX.

The current and the next issues of “Spazio Filosofico”, both devoted to Festival (Festival I and II respectively), are dedicated to Ugo Perone on the occasion of his 70th birthday. Perone’s friends and colleagues have chosen to celebrate his birthday in a philosophical way, namely, with a reflection on the concept of festival/holiday [festa] and its meaning for us today. Thrifty spirits might object that a journal issue is like a gift – one is enough. Are these not times of (...) economic crisis? There is no real festival, however, without a Zugabe: without an addition, an encore, or a supplement. Hence, two issues, both devoted to a single concept. The choice of the theme has not been accidental – the concept of “festival/holiday” plays in fact an important role in Perone’s thought. In an essay that is often quoted in various contributions to the two issues, Perone understands the pair of concepts “ultimate/penultimate,” which has been discussed by Dietrich Bonhoeffer, in terms of “holidays/everydayness.” For Bonhoeffer, God is present not where human abilities fail but rather “at the center of the village.” Likewise, for Perone, the square, which is the “symbol for the holiday time,” is the center of town. It is even, “at the same time, the center of town and its interruption.” . (shrink)