La presente ponencia presenta un análisis de la producción múltiple condicionada técnicamente, basándose en la premisa que, desde la Teoría General, ninguna valuación basada en la asignación de costos conjuntos es apta para la contabilidad de gestión Se analiza la mecánica del punto de equilibrio partiendo de conceptualizaciones ya conocidas en el que el condicionante está dado exclusivamente por las limitaciones propias de la producción conjunta, introduciéndose al análisis una mayor complejidad al considerar simultáneamente la estructura de producción y de (...) la demanda, para finalizar incorporando una tercera variable como puede ser la capacidad de producción. Aunque a nivel doctrinario se reconoce el avance al no considerar la asignación de costos a los productos conexos a nivel de gestión, la práctica profesional aún se muestra reticente al respecto. Es por esto, que se propone seguir insistiendo en la temática, ya que la complejidad de este tipo de producción amerita una revisión del tema, acorde a los nuevos avances que ha logrado la disciplina . (shrink)

The Second Sex can be read as a compelling philosophical exploration of masculinity. Beauvoir proposes to understand masculinity as a situation. It is an impasse as men are stuck in a position where they seek recognition from women, but they construct women in such a way that the recognition women can give them is incomplete and unsatisfying. This understanding of masculinity is crucial for Beauvoir’s emancipatory agenda and suggests that men have nonaltruistic reasons to take part in feminist movements.

In the last decade, the importance of Simone de Beauvoir’s contribution to 20th-century French philosophy has been beyond debate. However, it can be tempting to read her contributions as the dated beginnings of feminist philosophy, and to believe that her work is only interesting from the perspective of the history of philosophy. To the contrary, this article claims that contemporary philosophers can and should take Beauvoirian philosophy as a source of fruitful insights on contemporary issues in political and moral philosophy (...) by showing the limited scope of two classic critiques of Beauvoir and by defending the relevance of her work for thinking about female submission and the importance of erotic experience. (shrink)

English Title “Living Philosophy: Beauvoir’s Memoirs as a philosophical ‘œuvre’”. This paper seeks to remedy the lack of philosophical analyses of the philosophical dimension of Beauvoir’s autobiographical work in using the existentialist link Beauvoir establishes between life and philosophy to make three points: first, her Memoirs constitute a crucial documentary resource to understand Beauvoir’s essays and the original philosophical stance she defends in them. Second, Memoirs show a two-way relationship between philosophy and life, on an epistemic and on a practical (...) level. Third, autobiography is a way to overcome the inherent flaws of philosophy when it’s written in 3rd person: only a literary account allows to make appear a singular universal that displays the tension between situation and freedom in an authentic way. (shrink)

Recent years have seen a growing interest among psychologists for debates in moral philosophy. Moral psychologists have investigated the causal origins of the opposition between utilitarian and deontological judgments and the psychological underpinnings of people’s beliefs about the moral status of animals. One issue that remains underexplored in this research area is the relationship between people’s disposition to engage in utilitarian thinking and their attitudes towards animals. This gap is unfortunate considering the tight philosophical connection between utilitarianism and the claim (...) that animals have the same moral status as humans. Indeed, the principle of utility leads naturally enough to the view that animals count every bit as much as human beings. In this paper, we report two empirical studies dedicated to bridging this gap. In Study 1, we looked at the relationship between attitudes towards animals and utilitarian judgments in the context of sacrificial dilemmas. In Study 2, we bypassed the problems raised by the use of such dilemmas as a measure of utilitarianism by relying on other types of thought experiments. Overall, our results suggest no strong correlation between utilitarianism and attitudes towards animals. Rather, the existence of a correlation between utilitarianism and attitudes towards animals very much depends on how both are measured. (shrink)

One of the key insights of Simone de Beauvoir’s The Second Sex is the idea that gender-based subordination is not just something done to women, but also something women do to themselves. This raises a question about ethical responsibility: if women are complicit, or actively implicated in their own oppression, are they at fault? Recent Beauvoir scholarship remains divided on this point. Here, I argue that Beauvoir did, in fact, ethically criticize many women for their complicity, as a sign of (...) what she called “bad faith”. I challenge recent accounts by Nancy Bauer and Manon Garcia, who both read Beauvoir as exonerating complicit women. According to this reading, women emerge as human “freedoms” within a social world where a “destiny” of inferiority is already prepared for them. Their self-subordination is then an inevitable product of acting in a patriarchal world. I argue, however, that this interpretation generates a crucial tension, leading Bauer and Garcia to call on women to stop being complicit, while also claiming they cannot avoid complicity. I propose instead a different interpretation, on which feminine complicity is often fueled by criticizable ethical attitudes that are far from inevitable. By revisiting Beauvoir’s notion of “bad faith”, I show that this account is compatible with recognizing the limitations imposed on women’s agency and I show that this feminist ethical criticism is itself an important part of a collective project of social transformation. (shrink)

Indem dieser Band sich auf das Verhältnis von Naturerkennen und Natursein konzentriert, thematisiert er einen wesentlichen Ausschnitt aus dem weiten Spektrum von Böhmes philosophischer Arbeit. Um die Naturthematik möglichst breit zu entfalten und für Querverbindungen offenzuhalten, ist der vorliegende Band in drei Abschnitte gegliedert. Im ersten Abschnitt stehen Charakter und Reichweite der wissenschaftlichen Erkenntnis von Natur im Mittelpunkt. Der zweite Teil des Bandes stellt alternative Perspektiven auf Natur vor. Im dritten Teil schließlich stehen der Mensch und sein Verhältnis zu sich (...) selbst im Mittelpunkt der Untersuchungen. Inhaltsverzeichnis Krohn, Wolfgang: Wissenschaftsentwicklung zwischen Dezentrierung und Dekonstruktion. Stehr, Nico: Von den Grenzen der Macht wissenschaftlicher Erkenntnis. Schäfer, Wolf: Zweifel am Ende des Baconschen Zeitalters. Kamper, Dietmar: Wissen ist Ohnmacht. Macht ist Unwissen. Gamm, der Technik. Janich, Peter: Zeit und Natur. Kimmerle, Heinz: »Es ist Zeit, daß es Zeit wird«. Wie kann Zeit Zeit werden? Schiemann, Gregor: Natur auf dem Rückzug. Zur Relevanz der aristotelischen Unterscheidung von Natur und Technik. Hauskeller, Michael: Ist Schönheit eine Atmosphäre?. Zur Bestimmung des landschaftlich Schönen. Schmitz, Hermann: Situationen und Atmosphären. Zur Ästhetik und Onthologie bei Gernot Böhme. Rehmann-Sutter, Christoph: Über Relationalität. Was ist das »Ökologische« in der Naturästhetik? Meyer-Abich, Klaus Michael: Erinnerung an die natürliche Mitwelt. Andreas-Griesebach, Manon: Idee plus Erfahrung. Goethes Begründung eines neuen Typs von Naturwissenschaft. Engelhardt, Dietrich von: Madame de Stael über Naturphilosophie, Naturwissenschaft und Medizin in De l'Allemagne. Deneke, Michael: Schramm, Engelbert: »Soziale Naturwissenschaft«. Zwischen Sozialwissenschaften und Naturwissenschaften. Böhme, Hartmut: Enthüllen und Verhüllen des Körpers. Biblische, mythische und künstlerische Deutungen des Nackten. Lippe, Rudolf zur: Eine Logik des gestischen Wissens. Müller, Rudolf Wolfgang: Gernot Böhme - Anima naturaliter japonica. Hoffmann, Gisbert: Das menschliche Sein als mediales. Martens, Ekkehard: »Natürlich« denken?. Heideggers Pseudosokratismus als Irrationalismus. Fleischer, Helmut: Naturalität ohne Naturalismus. Zum lebensweltlichen Fundus jeder höheren Erkenntnis-Artistik. Gerhard: Technik als Medium. Grundlinien einer Philosophie. (shrink)