This paper investigates the claim that artificial Intelligence Systems cannot be held morally responsible because they do not have an ability for agential self-awareness e.g. they cannot be aware that they are the agents of an action. The main suggestion is that if agential self-awareness and related first person representations presuppose an awareness of a self, the possibility of responsible artificial intelligence systems cannot be evaluated independently of research conducted on the nature of the self. Focusing on a specific account (...) of the self from the phenomenological tradition, this paper suggests that a minimal necessary condition that artificial intelligence systems must satisfy so that they have a capability for self-awareness, is having a minimal self defined as ‘a sense of ownership’. As this sense of ownership is usually associated with having a living body, one suggestion is that artificial intelligence systems must have similar living bodies so they can have a sense of self. Discussing cases of robotic animals as examples of the possibility of artificial intelligence systems having a sense of self, the paper concludes that the possibility of artificial intelligence systems having a ‘sense of ownership’ or a sense of self may be a necessary condition for having responsibility. (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)

We offer an argument for the extended mind based on considerations from brain development. We argue that our brains develop to function in partnership with cognitive resources located in our external environments. Through our cultural upbringing we are trained to use artefacts in problem solving that become factored into the cognitive routines our brains support. Our brains literally grow to work in close partnership with resources we regularly and reliably interact with. We take this argument to be in line with (...) complementarity or “second-wave” defences of the extended mind that stress the functional differences between biological elements and external, environmental resources in putative cases of extended cognition. Complementarity defences argue that many of the kinds of cognition humans excel at can only be accomplished by brains working together with a body that directly manipulates and acts on the world [Rowlands (1999); Menary (2007); Sutton (2010)]. We argue that complementarity and functionalist defences of the extended mind aren’t opposed, but that complementarity considerations can provide much needed and hitherto under exploited leverage in defending EMT. Moreover, the developmental work we will describe adds extra weight to the complementarity case for EMT. (shrink)

Is the brain the biological substrate of consciousness? Most naturalistic philosophers of mind have supposed that the answer must obviously be «yes » to this question. However, a growing number of philosophers working in 4e (embodied, embedded, extended, enactive) cognitive science have begun to challenge this assumption, arguing instead that consciousness supervenes on the whole embodied animal in dynamic interaction with the environment. We call views that share this claim dynamic sensorimotor theories of consciousness (DSM). Clark (2009) a founder and (...) leading proponent of the hypothesis of the extended mind, demurs, arguing that as matter of fact the biology of consciousness doesn’t allow for a brain, body and world boundary crossing architecture. We begin by looking at one of the arguments for DSM, the variable neural correlates argument. We then outline two criticisms that Clark has made of this argument and endorse his criticisms. However we finish up by using the case of sensory substitution to argue that something of this argument for DSM nevertheless survives. We suggest that Clark ought to concede sensory substitution as a case in which the conscious mind extends. (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)

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.

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)

Block (Trends Cogn Sci 7:285–286, 2003) and Prinz (PSYCHE 12:1–19, 2006) have defended the idea that SSD perception remains in the substituting modality (auditory or tactile). Hurley and Noë (Biol Philos 18:131–168, 2003) instead argued that after substantial training with the device, the perceptual experience that the SSD user enjoys undergoes a change, switching from tactile/auditory to visual. This debate has unfolded in something like a stalemate where, I will argue, it has become difficult to determine whether the perception acquired (...) through the coupling with an SSD remains in the substituting or the substituted modality. Within this puzzling deadlock two new approaches have been recently suggested. Ward and Meijer (Conscious Cogn 19:492–500, 2010) describe SSD perception as visual-like but characterize it as a kind of artificially induced synaesthesia. Auvray et al. (Perception 36:416–430, 2007) and Auvray and Myin (Cogn Sci 33:1036–1058, 2009) suggest that SSDs let their users experience a new kind of perception. Deroy and Auvray (forthcoming) refine this position, and argue that this new kind of perception depends on pre-existing senses without entirely aligning with any of them. So, they have talked about perceptual experience in SSDs as going "beyond vision". In a similar vein, MacPherson (Oxford University Press, New York, 2011a) claims that “if the subjects (SSD users) have experiences with both vision-like and touch-like representational characteristics then perhaps they have a sense that ordinary humans do not” (MacPherson in Oxford University Press, New York, 2011a, p. 139). (shrink)

In Section 1, I introduce three views that explain human cognitive development from different standpoints: Marcus’s neo-nativism, standard neuroconstructivism, and neo-neuroconstructivism. In Section 2, I assess Marcus’s attempt to reconcile nativism with developmental flexibility. In Section 3, I argue that in structurally reconfiguring nativism, Marcus ends up transforming it into an unrecognizable form, and I claim that his view could be accommodated within the more general framework provided by standard neuroconstructivism. In Section 4, I focus on recent empirical findings in (...) neuropsychology and cultural/social neuroscience, and propose a friendly revision to standard neuroconstructivism, thus developing the neo-neuroconstructivist view. I conclude the article in Section 5 by analysing the implications of the results discussed in Section 4 for both neo-nativism and standard neuroconstructivism. 1 Introduction2 Marcus’s Neo-nativism3 Is Marcus’s Neo-nativism Really a Form of Nativism?4 Neo-neuroconstructivism and Dynamic Enskillment5 Conclusion. (shrink)

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)

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.

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)

Dugundji proved in 1940 that most parts of standard modal systems cannot be characterized by a single finite deterministic matrix. In the eighties, Ivlev proposed a semantics of four-valued non-deterministic matrices (which he called quasi-matrices), in order to characterize a hierarchy of weak modal logics without the necessitation rule. In a previous paper, we extended some systems of Ivlev’s hierarchy, also proposing weaker six-valued systems in which the (T) axiom was replaced by the deontic (D) axiom. In this paper, we (...) propose even weaker systems, by eliminating both axioms, which are characterized by eight-valued non-deterministic matrices. In addition, we prove completeness for those new systems. It is natural to ask if a characterization by finite ordinary (deterministic) logical matrices would be possible for all those Ivlev-like systems. We will show that finite deterministic matrices do not characterize any of them. (shrink)

There is no unique and definitive definition of phenomenology. It is rather a method and an experience always open and always renewing itself. Phenomenology involves a change in the "sense of the world": everything acquires its sense and value only when it becomes the content of the lived experience of the subject correlated to his intentional acts. This is the main thesis of the phenomenological method aiming at overcoming the traditional opposition between rationalism and empiricism. Starting from Husserl, the father (...) of this approach, the history of phenomenology undertook different and unexpected developments which in some cases were rather far away from Husserl's original thought. In the U.K. attention has been given to an analytical-epistemological phenomenology focused on the relationship between intentionality and logical semantics. In France it is mainly an anthropological-existential phenomenology. In Germany an hermeneutic phenomenology was developed, mainly by Heidegger and Gadamer. Regardless of these raw distinctions, a big question is so far unresolved: how to reconcile the phenomenological/ existential stance claiming for the irreducibility of each lived experience and the scientific paradigm? Is it possible to imagine brain mechanisms and physiological systems explaining the endless mysteries and manifold paradoxes of the human being? Phenomenology claims that a human being can never be considered as an object, as if he was a natural thing; rather the task is to understand him as the focus of a relationship linking subjective attitudes to the objects showed by the experience. In this sense, an important contribution was Merleau-Ponty's view that man is not something psychic joined to an organism, but a sort of fluctuation of the existence that sometimes is a bodily one, sometimes refers to personal acts. Consequently, he proposes to reinstate in the existence both its "physiological" and "psychic" sides both being intentionally oriented towards a world. (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.

Beyond the Brain: How Body and Environment Shape Animal and Human Minds is an eye-opening and thought- provoking book that sets out a much-needed contribution to the study of the relationship between animals, cognition and the environment. The volume provides remarkable new insights into how to understand animal (including human) behavior, raises interesting questions about the role of environmental affordances in the emergence of complex cognitive processes and provides the reader with a refreshing break from the wearisome excess of brain-centric (...) literature that still pervades much of the debate surrounding evolutionary psychology. In embracing the theoretical framework endorsed by proponents of embodied cognition, Barrett adopts an ecological approach to psychology that aims at challenging any attempt to describe complex thinking and flexible behavior as mere by-products of internal cognitive activity. (shrink)

Perception, Action, and Consciousness: Sensorimotor Dynamics and Two Visual Systems is a state-of-the-art collection whose main goal is to explore, from an interdisciplinary perspective, the relationship between action and perception. A second goal of the volume is to investigate how perception and action interact specifically in the production of phenomenal awareness. In presenting and contrasting the major perspectives on the field, this volume marks a good sign of the progress being made on the nature of phenomenally conscious visual experience. By (...) combining theoretical and empirical approaches it also contributes to the debate in key domains of the cognitive sciences .The book contains a useful editorial introduction written by the Editors and six sections further divided into fifteen chapters. In the first part of this review I briefly summarize the content of each section. Having offered an outline of the volume, I then turn my attention to the main theme of the collection, which is the dichotomy between action-oriented theories of perception and the two visual systems hypothesis and look at the dialectic underlying this debate. (shrink)

In 1988, J. Ivlev proposed some (non-normal) modal systems which are semantically characterized by four-valued non-deterministic matrices in the sense of A. Avron and I. Lev. Swap structures are multialgebras (a.k.a. hyperalgebras) of a special kind, which were introduced in 2016 by W. Carnielli and M. Coniglio in order to give a non-deterministic semantical account for several paraconsistent logics known as logics of formal inconsistency, which are not algebraizable by means of the standard techniques. Each swap structure induces naturally a (...) non-deterministic matrix. The aim of this paper is to obtain a swap structures semantics for some Ivlev-like modal systems proposed in 2015 by M. Coniglio, L. Fariñas del Cerro and N. Peron. Completeness results will be stated by means of the notion of Lindenbaum–Tarski swap structures, which constitute a natural generalization to multialgebras of the concept of Lindenbaum–Tarski algebras. (shrink)

Punishment involves the intentional infliction of harm and suffering. Both of the most prominent families of justifications of punishment – retributivism and consequentialism – face several moral concerns that are hard to overcome. Moreover, the effectiveness of current criminal punishment methods in ensuring society’s safety is seriously undermined by empirical research. Thus, it appears to be a moral imperative for a modern and humane society to seek alternative means of administering justice. The special issue of Diametros “The Abolition of Punishment: (...) Is a Non-Punitive Criminal Justice System Ethically Justified?” was brought into life precisely to give the authors a platform for such progressive inquiries. And it is now safe to say that this platform has been put to excellent use, since Valerij Zisman, Alexander Stachurski, Giorgia Brucato, Perica Jovchevski, Sofia M. I. Jeppsson, Stephen G. Morris, Benjamin Vilhauer, John Lemos, Saul Smilansky, Elizabeth Shaw, Mirko Farina, Andrea Lavazza and Sergei Levin have presented such thought-provoking texts that they are bound to set the stage for debate in the years to come. This article is an introduction to this special issue and to the authors’ papers. (shrink)

Given the explanatory stalemate between ‘embedded’ (EMB) and ‘extended’ (EXT) cognition, various authors have proposed normative and moral arguments in favour of EXT. According to what we call the “extended cognition moral narrative” (EXT-MN) (Cassinadri, 2022), we should embrace EXT and dismiss EMB, because the former leads to morally preferable consequences with respect to the latter. In this article we argue that two arguments following the EXT moral narrative are flawed. In Sect. 2.1 and 2.2, we present respectively King (2016) (...) and Vold’s (2018) ‘argument from assessment of capacities’ (AAC) and Clowes (2013), Farina and Lavazza’s (2022a) ‘cognitive diminishment argument’ (CDA). The AAC states that we should embrace EXT over EMB since the former is better at attributing cognitive credit to individuals with learning disabilities who use assistive tools to complete their learning tasks, thus avoiding their marginalisation. The CDA states that EMB implies a morally undesirable picture of the agent in terms of cognitive diminishment. In Sect. 3, we clarify and criticise the underlying assumptions of the AAC and CDA: the “cognitive credit assumption”, the “marginalisation assumption” and, more generally, an ableist conception of disabled agency. In Sect. 3.1, we discuss the role of moto-perceptual skills and metacognitive credit involved in complex cases of tool-use, to demonstrate that the EXT-MN is uninformative in addressing these cases. To conclude, in Sect. 4 we argue that AAC and CDA fail to present EXT as descriptively and normatively superior to EMB. (shrink)

The article uses Zeno’s metrical paradox of extension, or Zeno’s fundamental paradox, as a thought-model for the mind-body problem. With the help of this model, the distinction contained between mental and physical phenomena can be formulated as sharply as possible. I formulate Zeno’s fundamental paradox and give a sketch of four different solutions to it. Then I construct a mind-body paradox corresponding to the fundamental paradox. Through that, it becomes possible to copy the solutions to the fundamental paradox on the (...) mind-body paradox. Three of them fail. But one of them – the Aristotelian one – gives us an interesting hint. Finally, this hint is pursued somewhat further and through comparison with Zeno’s fundamental paradox, the impossibility of a solution to the mind-body problem is shown again. The main new point of this article is the comparison of the mind-body problem with Zeno’s fundamental paradox. The article is a revised english version of an article published in: Allgemeine Zeitschrift für Philosophie, 23, 1998, p. 61-75. (shrink)