The study focused on the Digital Technology (DT) Competency of Certified Public Accountants (CPAs) in Ilocos Sur. This study will be beneficial for the upskilling of CPAs in Ilocos Sur and serve as a guide to development of competency-based curriculum for accounting students and intervention programs by accounting professional organizations. Using a validated survey instrument, the researcher considered 107 CPAs that responded. Total enumeration was used. The survey investigated the CPAs’ level of digital technology along five competency domains. Descriptive method (...) of research was utilized Their level of DT Competency is interpreted as “Proficient”. The study hints that they are not so far behind in terms of digital competency, and they have an enormous potential in relation to IT utilization, management, administration, and risk management. Reassessment of the BS Accountancy curriculum, encouraging CPAs to take advance studies and future research in this line is recommended. CPAs in Ilocos Sur can optimistically adapt to the ever-changing demands of the workplace. (shrink)

What is it for a picture to depict a scene? The most orthodox philosophical theory of pictorial representation holds that depiction is grounded in resemblance. A picture represents a scene in virtue of being similar to that scene in certain ways. This essay presents evidence against this claim: curvilinear perspective is one common style of depiction in which successful pictorial representation depends as much on a picture's systematic differences with the scene depicted as on the similarities; it cannot be analyzed (...) in terms of similarity alone. The same problem arises for many other kinds of depiction. The essay concludes that depiction in general is not grounded in resemblance but geometrical transformation. (shrink)

It is common to distinguish two great families of representation. Symbolic representations include logical and mathematical symbols, words, and complex linguistic expressions. Iconic representations include dials, diagrams, maps, pictures, 3-dimensional models, and depictive gestures. This essay describes and motivates a new way of distinguishing iconic from symbolic representation. It locates the difference not in the signs themselves, nor in the contents they express, but in the semantic rules by which signs are associated with contents. The two kinds of rule have (...) divergent forms, occupying opposite poles on a spectrum of naturalness. Symbolic rules are composed entirely of primitive juxtapositions of sign types with contents, while iconic rules determine contents entirely by uniform natural relations with sign types. This distinction is marked explicitly in the formal semantics of familiar sign systems, both for atomic first-order representations, like words, pixel colors, and dials, and for complex second-order representations, like sentences, diagrams, and pictures. (shrink)

A semantics of pictorial representation should provide an account of how pictorial signs are associated with the contents they express. Unlike the familiar semantics of spoken languages, this problem has a distinctively spatial cast for depiction. Pictures themselves are two-dimensional artifacts, and their contents take the form of pictorial spaces, perspectival arrangements of objects and properties in three dimensions. A basic challenge is to explain how pictures are associated with the particular pictorial spaces they express. Inspiration here comes from recent (...) proposals that analyze depiction in terms of geometrical projection. In this essay, I will argue that, for a central class of pictures, the projection-based theory of depiction provides the best explanation for how pictures express pictorial spaces, while rival perceptual and resemblance theories fall short. Since the composition of pictorial space is itself the basis for all other aspects of pictorial content, the proposal provides a natural foundation for further pictorial semantics. (shrink)

This chapter develops a semantic theory for maps and situates it within the broader geography of meaning and semiotic significance. The discussion focuses on three central aspects of map semantics: the use of space, line marking, and linguistic tags. It is argued that the treatment of space in maps must be based on geometrical projection from a viewpoint rather than the traditional analysis in terms of spatial isomorphism. The chapter then shows how to integrate the projection-based semantics of maps and (...) the symbolic semantics of markers and tags, within the framework of possible-world semantics. The resulting account addresses issues of accuracy, viewpoint, orientation, and exhaustivity. (shrink)

This essay calls attention to a set of linguistic interactions between counterfactual conditionals, on one hand, and possibility modals like could have and might have, on the other. These data present a challenge to the popular variably strict semantics for counterfactual conditionals. Instead, they support a version of the strict conditional semantics in which counterfactuals and possibility modals share a unified quantificational domain. I’ll argue that pragmatic explanations of this evidence are not available to the variable analysis. And putative counterexamples (...) to the unified strict analysis, on careful inspection, in fact support it. Ultimately, the semantics of conditionals and modals must be linked together more closely than has sometimes been recognized, and a unified strict semantics for conditionals and modals is the only way to fully achieve this. (shrink)

Tagging is the phenomenon in which regions of a picture, map, or diagram are annotated with words or other symbols, to provide descriptive information about a depicted object. The interpretive principles that govern tagged images are not well understood, due in part to the difficulty of integrating pictorial and linguistic semantic rules. Rather than directly combining these rules, I propose to use the framework of perspectival feature maps as an intermediary representation of content, in which the outputs of pictorial and (...) linguistic interpretation may be assimilated. The result is a simple and compositional semantics for tagged images. (shrink)

The main purpose of this study was to determine the significant relationship between the Consumer Attitude and Behavioral Intention of the customers in choosing gasoline stations in Samal District. The study utilized a quantitative descriptive-correlational research design. The data was gathered through the use of survey questionnaires and was distributed personally and randomly to 385 customers of gasoline stations in Samal District. The result showed that the consumer attitude generated a high mean score and shows that the items were oftentimes (...) manifested while behavioral intention also had a high mean score and shows that the items were oftentimes manifested. Moreover, there was a significant relationship between consumer attitude and behavioral intention. It was also found out that consumer attitude significantly influence behavioral intention in the choice of gasoline station. The researchers recommended that a gasoline station should improve their marketing strategy, like giving a discount or promo to their product, improve the quality of service and accommodation because customers oftentimes choose a specific gasoline station according to their attitude and behavioral intention. (shrink)

This paper examines the interplay of semantics and pragmatics within the domain of film. Films are made up of individual shots strung together in sequences over time. Though each shot is disconnected from the next, combinations of shots still convey coherent stories that take place in continuous space and time. How is this possible? The semantic view of film holds that film coherence is achieved in part through a kind of film language, a set of conventions which govern the relationships (...) between shots. In this paper, we develop and defend a new version of the semantic view. We articulate it for a pair of conventions that govern spatial relations between viewpoints. One such rule is already well-known; sometimes called the "180° Rule," we term it the X-Constraint; to this we add a previously unrecorded rule, the T-Constraint. As we show, both have the effect, in different ways, of limiting the way that viewpoint can shift through space from shot to shot over the course of a film sequence. Such constraints, we contend, are analogous to relations of discourse coherence that are widely recognized in the linguistic domain. If film is to have a language, it is a language made up of rules like these. (shrink)

Una visión de la película de Lars Von Trier: Anticristo.

[A Czech Greenberg? Mukařovský and Aesthetic Formalism] This article revisits Tomáš Pospiszyl’s discussion of the split between the North American and the Czechoslovak postwar modernism as a difference between the views of two critics who dominated the American and the Czechoslovak art scene, respectively--Clement Greenberg and Jindřich Chalupecký. Pospiszyl convincingly traces the evolution of American art to what has been called Greenberg’s “formalism,” and the developments on the Czechoslovak scene to Chalupecký’s ideas about art as part of (...) social social interactions. Though the author of the article agrees with this analysis of Czechoslovak modernism as anti-formalist, he seeks to draw attention to the writings of the Czech literary theorist Jan Mukařovský, which were contemporaneous with Chalupecký’s and Greenberg’s--in particular Mukařovský’s 1944 lecture “The Essence of the Visual Arts.” The author provides a comparative analysis of Mukařovský and Greenberg, suggesting that the former was quite close to the latter’s “formalism.” This might seem incorrect, given that Mukařovský is considered to be a precursor of the semiotic theory of art, which is generally understood as antithetical to formalism. The solution, he argues, is to realize that Greenberg is subtler, hence not so "formalist” after all. At any rate, it turns out that in addition to Chalupecký’s “social” theory of art, Mukařovský had a more “formalist” alternative which – for well-known historical reasons – had no effect on the subsequent development of Czechoslovak modernism. (shrink)

According to commentators like Rosalind Krauss, Briony Fer, Caroline Jones, and Michael Fried, Clement Greenberg’s formalist/positivist device of “medium-specificity” debars errant affective aesthetic experiences that are embodied; despite significant differences in how these theorists arrive at this conclusion, one shared point of emphasis is Greenberg’s inheriting Kant’s disinterested conception of pleasure in reflective judgments of beauty. Offering a textualist review of Kant’s Analytic of the Beautiful, I seek to demonstrate that neither Greenberg, nor Greenberg’s critics, are (...) correct in their account of Kant’s judgments of beauty.1 Specifically, I argue that Greenberg conflates Kant’s conception of judgments of free beauty (pulchritudo vaga) with merely adherent beauty (pulchritudo adhaerens). In formulating a rejoinder to Greenberg and the misplacement of Greenberg as a Kantian, and following Diarmuid Costello, I hope to save a path for a Kantian aesthetics of the present, much in the spirit of other broadly Kantian art historians and philosophers of art/aesthetics (e.g., Thierry de Duve, Paul Guyer, Ido Geiger, etc.). (shrink)

I offer an interpretation of the puzzle posed by Greenberg’s failure to come to terms with the explosion of postmodernist experimentation in the 1960’s. Greenberg, one of the most influential critics of the immediately preceding period and a strong supporter of New York abstract expressionism and color field painting, is indelibly associated with modernist schools of painting. His short essay, “Modernist Painting”, valorized precisely these movements and was a tour de force catapulting Greenberg into critic superstar status; (...) it is still one of the central documents in debates about modernism. Because Greenberg there makes references to Kant’s aesthetics in identifying the virtues of modernism his account is usually interpreted in terms of the formalism of the period and Kant’s analytic of the beautiful. This offers a reading of Greenberg as a formalist and as identifying modernism with a concern for the formal properties of art, the flatness of the picture frame and the formal relations between the aesthetic properties. Greenberg was also celebrated as having a legendary acuteness of aesthetic appreciation—a critical eye penetrating immediately to a work’s aesthetic depth. (shrink)

Semantics traditionally focuses on linguistic meaning. In recent years, the Super Linguistics movement has tried to broaden the scope of inquiry in various directions, including an extension of semantics to talk about the meaning of pictures. There are close similarities between the interpretation of language and of pictures. Most fundamentally, pictures, like utterances, can be either true or false of a given state of affairs, and hence both express propositions (Zimmermann, 2016; Greenberg, 2013; Abusch, 2015). Moreover, sequences of pictures, (...) like sequences of utterances, can be used to tell stories. Wordless picture books, comics, and film are cases in point. In this paper I pick up the project of providing a dynamic semantic account of pictorial story-telling, started by Abusch (2012) and continued by Abusch & Rooth (2017); Maier & Bimpikou (2019); Fernando (2020). More specifically, I propose here a semantics of speech and thought bubbles by adding event reference to PicDRT. To get there I first review the projection-based semantics for pictures (section 1), noting the fundamental distinction between symbolic and iconic meaning that makes speech bubbles especially interesting (section 2). I then review the dynamic PicDRT framework for pictorial narratives (section 3), add events (section 4), and propose an account of speech bubbles as quotational event modification (section 5). I end with a brief look at other conventional, symbolic enrichments in comics (section 6). (shrink)

Even-like particles have widely been analyzed as inducing scalar and additive presuppositions (cf. Horn 1969; Karttunen & Peters 1979; Rooth 1992; Gast & van der Auwera 2011). However, the additivity of even has been controversial since at least Horn 1992 and increasingly called into question (see Greenberg & Umbach 2021 for references); Greenberg specifically argues that scalar even-like particles can vary in additivity. This claim is surprising in light of the typological study in Gast & van der Auwera (...) 2011, which subsumes even and similar expressions under a larger class of additive particles. Against this background, we present an analysis of Italian addirittura, which with perfino has been described as scalar-additive (Visconti 2005) – but only optionally so – and is chosen preferentially over perfino precisely in those contexts that Greenberg takes to challenge the additivity of even. We argue, drawing on observations in Atayan 2017, that addirittura contrasts with perfino in deriving its scalar alternatives from rhetorical structure rather than focus structure. Once this is recognized we can view addirittura as additive, after all, in a rhetorical sense we describe below. (shrink)

The deep influence of affectivity on learning is now widely acknowledged (Keefer et al., 2018; Sánchez-Álvarez et al., 2021). For instance, it has been shown that affect influences key learning-relevant processes, such as motivation, perception, behavior, and critical thinking (Izard, 2002; Mayer & Salovey, 1997). Evidence also shows that emotion and mood strongly influence attention, which in turn drives learning and memory (Elbertson et al., 2010; Elias et al., 1997). Intersubjective phenomena, such as the degree of affection and respect between (...) child and teacher, also affect the child’s learning processes, academic outcomes, and brain development (Kusché & Greenberg, 2006; Ryan & Patrick, 2001). However, the relevant literature is not paying attention to increasing evidence showing that affective phenomena are rooted in interoceptive and homeostatic self- and co-regulatory processes within and between people’s living bodies (Barrett, 2017; Carvalho & Damasio, 2021; Craig, 2015, 2018; Fotopoulou et al., 2022; Fotopoulou & Tsakiris, 2017; Seth & Friston, 2016). In this theoretical chapter, we explore this connection and its importance for learning. We argue that affective experience plays a fundamental role in learning, and that affective experience is rooted in the homeostatic self-/co-regulation of living bodies. Therefore, the homeostatic self-/co-regulation of living bodies plays a fundamental role in learning. In other words, there is an intra- and interpersonal somatic dimension of learning that demands explicit consideration in educational contexts. In this way, we aim to contribute to an understanding of learning and education that moves away from an individualistic, brain-centered information-processing conception toward one centered on sentient, interdependent living bodies. (shrink)

Since the last century, determining the content of the law has been one of the main discussions of Jurisprudence. The Hart-Dworkin debate has dominated the discussion: to Hart, only social facts determine the content of the law; to Dworkin, it is necessary also to consider moral facts. There has been substantial progress in the debate in the last decades; nonetheless, it is far from settled. Mark Greenberg's idea about the epistemology of nonbasic domains and the tracking of their metaphysics (...) sheds light on the debate. The thesis of the present essay is that the Hart-Dworkin debate is held at different levels of discussion. Hart aims to answer what are the metaphysical foundations of the law. Dworkin seems to engage in academic activism about what ought to be the metaphysical foundations of the law. I argue that the idea of tracking the epistemic foundations of the law is only consistent with social facts being the determinants of the content of the law. Moral facts could be relevant but only mediated by social facts. (shrink)

Arthur Danto asserts that Maya Lin’s Vietnam Veterans Memorial in Washington embodies the rhetoric paradigm of internal beauty’s meaning. However, the relationship to the Kant’s pulchritudo adhaerens is not an easy one: Danto’s recalls against the self-referent formalism of Greenberg’s Modernism and his tacit issues about the environmental non-monumentality of Richard Serra’s Minimalism, are, most importantly, haunted by the unquestioned spectral logic of the image embodiment. The beholders’ reflecting shape on the funeral Wall is, finally, both a pathetic index (...) and a medial incarnation–e.g. a Verkörperung–of the underworld. (shrink)

Margaret Gilbert’s work on sociality covers a wide range of topics, and as she puts it “addresses matters of great significance to several philosophical specialties – including ethics, epistemology, political philosophy, philosophy of science, and philosophy of law – and outside philosophy as well” (Gilbert 2013, p. 1). Herein I argue that Mark Greenberg’s recent call to eliminate the problem of legal normativity is well motivated. Further, I argue that Gilbert’s work on joint commitment, and more specifically obligations of (...) joint commitment, allows us to move beyond the problem of legal normativity while cashing out H.L.A. Hart’s thesis that moral and legal obligations are distinct. (shrink)

Arthur Danto asserts that Maya Lin’s Vietnam Veterans Memorial in Washington really embodies the beauty of his meaning. For him, the Memorial’s “internal beauty” is felt and read because she is built as a text by the rhetoric of enthymeme, as a syllogism based on some tacit knowledges and highly probables communplaces. However, the relationship to the Kant’s pulchritudo adhaerens and philosophy of architecture is not an easy one : Danto rejects as unreadable the self-referent formalism of Greenberg’s Modernism (...) and the environmental non-monumentality of Richard Serra’s Minimalism, but the agency of the Memorial’s shared internal beauty is haunted by an unquestioned spectral logic. Actually, the image embodiment in this work can always exceed the rhetoric of reconnaissance supported by the syllogistic rhetoric and disturb the identity framework of the nord-american community. The beholders’ reflecting shape on the Memorial can become, finally, an unreadable and pathetic index, or be perceived as a figural imprint, ephemeral and troubling ; these disembodied pictures can achieve a medial incarnation – e.g. a Verkörperung – of the underworld. (shrink)

"The writer discusses the concept of kitsch. Having reviewed a variety of approaches to kitsch, he posits an historical conception of it, connecting it to modernity and defining it as a coping-mechanism for modernity. He thus suggests that kitsch is best understood as a tool in the struggle against the particular stresses of the modern world and that it uses materials at hand, fashioning from them some sort of stability largely through projecting images of nature, stasis, and continuity. He discusses (...) the relation of kitsch to fine art, arguing that fine art also has as its primary function a counter-movement to modernity. He suggests that the main difference between fine art and kitsch is that fine art, as well as its emotional function, also involves a reception context that allows it to assume an intellectual task. Among the writer's conclusions, he finds that positing a stark or absolute contrast between kitsch and fine art is unjustifiable as both have the same roots and objectives." [WilsonWeb]. (shrink)

The argument for vegetarianism from overlapping species goes like this. Every individual who is the subject of a life has a right to life. Some humans—e.g., the severely congenitally cognitively limited—lack language, rationality, autonomy, and self-consciousness, and yet they are subjects of a life. Severely congenitally cognitively limited humans have a right to life. Some animals—e.g., all mammals—lack language, rationality, autonomy, and self-consciousness, and yet they are subjects of a life. We ought to treat like cases alike. The cases of (...) some humans are like the cases of some animals. Therefore, some animals have a right to life. -/- The argument seems not to have moved many people to change their diets. The reason, I suggest, is not because the argument is unsound but because our ability to change our dietary practices is difficult and we lack the imaginative resources to see the world from a nonhuman perspective. -/- I suggest that creative artists are of great value here, and I provide an example by referring to the work of the American novelist, Cormac McCarthy. (shrink)