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)

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)

Trước những lo ngại về khí hậu toàn cầu ngày càng gia tăng, các quốc gia trên thế giới đã ký kết thỏa thuận toàn cầu nhằm thể hiện sự cam kết mạnh mẽ để chung tay tìm kiếm các giải pháp sáng tạo để giảm thiểu phát thải khí nhà kính và tác động của nó đối với môi trường. Việt Nam là một trong những thành viên tích cực tham gia và có trách nhiệm, nhưng đồng thời cũng (...) là một nước bị ảnh hưởng nặng nề nhất của biến đổi khí hậu. Nhận thấy sự cần thiết phải giải quyết vấn đề biến đổi khí hậu, Việt Nam đang triển khai nghiên cứu việc thành lập thị trường các-bon trong nước, trong đó việc xây dựng và vận hành một hệ thống lưu ký các-bon được coi là một trụ cột quan trọng, trên cơ sở học hỏi kinh nghiệm từ các mô hình trên thế giới. Bài viết này đi sâu vào việc phân tích, đánh giá điều kiện, bối cảnh của Việt Nam và rút ra bài học kinh nghiệm từ các hệ thống lưu ký trên thế giới để đề xuất các giải pháp xây dựng một hệ thống lưu ký các- bon hiệu quả cho Việt Nam. (shrink)

Nghiên cứu xác định các nhân tố ảnh hưởng đến Vận dụng kế toán môi trường của các doanh nghiệp sản xuất tỉnh Hưng Yên. Kết quả nghiên cứu xác định có 5 nhân tố ảnh hưởng, bao gồm: Lĩnh vực hoạt động sản xuất của doanh nghiệp; Nguồn lực tài chính; Nhận thức của chủ thể doanh nghiệp và Áp lực của các bên liên quan; Quy mô doanh nghiệp ảnh hưởng đến việc vận dụng kế toán môi trường. (...) Trong đó, nhân tố Lĩnh vực hoạt động sản xuất tác động mạnh nhất đến việc Vận dụng kế toán môi trường trong các doanh nghiệp sản xuất tại tỉnh Hưng Yên. (shrink)

The paper by Monteiro, Musten and Compson (2014) is to be commended for providing a comprehensive discussion of the compatibility issues arising from the integration of mindfulness – a 2,500-year-old Buddhist practice – into research and applied psychological domains. Consistent with the observations of various others (e.g., Dunne, 2011; Kang & Whittingham, 2010), Monteiro and colleagues have not only highlighted that there are differences in how Buddhism and contemporary mindfulness interventional approaches interpret and contextualize mindfulness, but there are also differing (...) interpretations of mindfulness within Buddhism. These apparent differences within Buddhism are arguably more noticeable when making comparisons across Buddhist vehicles (i.e., Theravada, Mahayana, Vajrayana), but to a lesser extent intra-vehicular differences can also be said to exist (i.e., differences between Buddhist traditions of the same vehicle). This commentary investigates the validity of some of these different Buddhist constructions of mindfulness, and then discusses how a better understanding of their scriptural and conceptual soundness (or lack thereof) may help to reconcile some of the actual and perceived incompatibility between Buddhist practice and contemporary secular mindfulness-based approaches. (shrink)

This special issue arises from the observation that an exploration of the role of non-evidential considerations in epistemology through a broader lens is missing from the current landscape of philosophical research. The present collection of contributions fills this research gap by bringing together three central and much-discussed epistemological topics for which non-evidential considerations become relevant.

Objectives. The purpose of this study was to conduct the first randomized controlled trial (RCT) to evaluate the effectiveness of a second-generation mindfulness-based intervention (SG-MBI) for treating fibromyalgia syndrome (FMS). Compared to first generation mindfulness-based interventions, SG-MBIs are more acknowledging of the spiritual aspect of mindfulness. Design. A RCT employing intent-to-treat analysis. Methods. Adults with FMS received an 8-week SG-MBI known as meditation awareness training (MAT; n = 74) or an active control intervention known as cognitive behaviour theory for groups (...) (n = 74). Assessments were performed at pre-, post-, and 6-month follow-up phases. Results. Meditation awareness training participants demonstrated significant and sustained improvements over control group participants in FMS symptomatology, pain perception, sleep quality, psychological distress, non-attachment (to self, symptoms, and environment), and civic engagement. A mediation analysis found that (1) civic engagement partially mediated treatment effects for all outcome variables, (2) non-attachment partially mediated treatment effects for psychological distress and sleep quality, and (3) non-attachment almost fully mediated treatment effects for FMS symptomatology and pain perception. Average daily time spent in meditation was found to be a significant predictor of changes in all outcome variables. Conclusions. Meditation awareness training may be a suitable treatment for adults with FMS and appears to ameliorate FMS symptomatology and pain perception by reducing attachment to self. (shrink)

Als Plato de hedendaagse academie zou aanschouwen, zou hij niet alleen stomverbaasd zijn over de massificatie en de byzantijnse bureaucratie, maar gezien het ethische doel van de universiteit zou hij ook reden hebben om bezorgd te zijn.

Kant is well known for his restrictive conception of proper science. In the present paper I will try to explain why Kant adopted this conception. I will identify three core conditions which Kant thinks a proper science must satisfy: systematicity, objective grounding, and apodictic certainty. These conditions conform to conditions codified in the Classical Model of Science. Kant’s infamous claim that any proper natural science must be mathematical should be understood on the basis of these conditions. In order to substantiate (...) this reading, I will show that only in this way it can be explained why Kant thought (1) that mathematics has a particular foundational function with respect to the natural sciences and (2) as such secures their scientific status. (shrink)

Bas van Fraassen’s Constructive Empiricism (CE) has been much discussed. There is, however, a curious feature of van Fraassen’s writings that has been overlooked up until now. This is that he sometimes capitalises certain key terms, notably “Induction”. This is done to differentiate a pragmatic small ‘i’ induction (which has epistemic import) from a rule-bound capital ‘I’ induction (which does not). In this paper, I argue that van Fraassen’s small letter/capital letter distinction reveals an underlying dualism, one that is reminiscent (...) of the notoriously problematic semantic dualism in Logical Positivism (between a theoretical language and an observation language). Despite partly developing CE to overcome Logical Positivism’s kind of dualism, van Fraassen seems to have tacitly endorsed it anyway. If so, then CE requires revision. It is, however, not clear how to conduct such a revision. It is not clear what the way forward should be once CE is understood as innately dualistic. (shrink)

In an earlier issue, I argue (2014) that psychology and epistemology should distinguish religious credence from factual belief. These are distinct cognitive attitudes. Levy (2017) rejects this distinction, arguing that both religious and factual “beliefs” are subject to “shifting” on the basis of fluency and “intuitiveness.” Levy’s theory, however, (1) is out of keeping with much research in cognitive science of religion and (2) misrepresents the notion of factual belief employed in my theory. So his claims don’t undermine my distinction. (...) I conclude by suggesting some approaches to empirically testing our views. (shrink)

I raise the question of what cognitive attitude self-deception brings about. That is: what is the product of self-deception? Robert Audi and Georges Rey have argued that self-deception does not bring about belief in the usual sense, but rather “avowal” or “avowed belief.” That means a tendency to affirm verbally (both privately and publicly) that lacks normal belief-like connections to non-verbal actions. I contest their view by discussing cases in which the product of self-deception is implicated in action in a (...) way that exemplifies the motivational role of belief. Furthermore, by applying independent criteria of what it is for a mental state to be a belief, I defend the more intuitive view that being self-deceived that p entails believing that p. Beliefs (i) are the default for action relative to other cognitive attitudes (such as imagining and hypothesis) and (ii) have cognitive governance over the other cognitive attitudes. I explicate these two relations and argue that they obtain for the product of self-deception. (shrink)

Jill de Villiers has argued that children's mastery of sentential complements plays a crucial role in enabling them to succeed at false-belief tasks. Josef Perner has disputed that and has argued that mastery of false-belief tasks requires an understanding of the multiplicity of perspectives. This paper attempts to resolve the debate by explicating attributions of desires and beliefs as extensions of the linguistic practices of making commands and assertions, respectively. In terms of these linguistic practices one can explain why desire-talk (...) will precede belief-talk and why even older children will have difficulty attributing incompatible desires. (shrink)

Many cognitive scientists, having discovered that some computational-level characterization f of a cognitive capacity φ is intractable, invoke heuristics as algorithmic-level explanations of how cognizers compute f. We argue that such explanations are actually dysfunctional, and rebut five possible objections. We then propose computational-level theory revision as a principled and workable alternative.

In dit artikel wordt de dominante metafysische oriëntatie in de hedendaagse meta-ethiek kritisch onder de loep genomen. Het hedendaagse debat, dat zich voornamelijk richt op de vraag hoe moraliteit metafysisch gezien 'in de werkelijkheid past', wordt gekenmerkt door een reeks complexe en soms esoterische discussies die, zo wordt betoogd, weinig bijdragen aan ons filosofische begrip van ethiek. Deze focus op metafysische grondslagen heeft geleid tot een tunnelvisie, waarin het debat gevangen zit tussen steeds ingewikkeldere vormen van non-cognitivisme, herconceptualisaties van 'objectiviteit' (...) en metafysische acrobatiek. Als alternatief wordt voorgesteld de aandacht in de meta-ethiek te verleggen naar het domein van praktisch redeneren. Door ons te concentreren op de patronen van geldige praktische argumentatie en het soort overwegingen dat mensen daadwerkelijk overtuigt, kunnen we wellicht een beter inzicht krijgen in de aard van ethische normativiteit en de rol ervan in ons leven. Het artikel pleit voor een meer pragmatische en minder metafysisch beladen benadering van de meta-ethiek, die zich richt op de daadwerkelijke praktijken van moreel redeneren en argumenteren. (shrink)

As artefacts, the worlds of digital games are designed and developed to fulfil certain expressive, functional, and experiential objectives. During play, players infer these purposes and aspirations from various aspects of their engagement with the gameworld. Influenced by their sociocultural backgrounds, sensitivities, gameplay preferences, and familiarity with game conventions, players construct a subjective interpretation of the intentions with which they believe the digital game in question was created. By analogy with the narratological notion of the implied author, we call the (...) figure to which players ascribe these intentions ‘the implied designer’. In this article, we introduce the notion of the implied designer and present an initial account of how appreciators ascribe meaning to interactive, fictional gameworlds and act within them based on what they perceive to be the designer’s intentions. (shrink)

In this work we consider the problem of the approximate hedging of a contingent claim in the minimum mean square deviation criterion. A theorem on martingale representation in case of discrete time and an application of the result for semi-continuous market model are also given.

Paul Cilliers has developed a novel post-structural approach to complexity that has influenced several writers contributing to the current complexity literature. Concomitantly however, Cilliers advocates for modelling complex systems using connectionist neural networks (rather than analytic, rule-based models). In this paper, I argue that it is dilemmic to simultaneously hold these two positions. Cilliers’ post-structural interpretation of complexity states that models of complex systems are always contextual and provisional; there is no exclusive model of complex systems. This sentiment however appears (...) at odds with Cilliers’ promotion of connectionist neural networks as the best way to model complex systems. The lesson is that those who currently follow Cilliers’ post-structural approach to complexity cannot also develop a preferred model of complex systems, and those who currently advocate for some preferred model of complex systems cannot adopt the post-structural approach to complexity without giving up the purported objectivity and/or superiority of their preferred model. (shrink)

This paper claims that the standard characterization of the motivational role of belief should be supplemented. Beliefs do not only, jointly with desires, cause and rationalize actions that will satisfy the desires, if the beliefs are true; beliefs are also the practical ground of other cognitive attitudes, like imagining, which means beliefs determine whether and when one acts with those other attitudes as the cognitive inputs into choices and practical reasoning. In addition to arguing for this thesis, I take issue (...) with Velleman's argument that belief and imagining cannot be distinguished on the basis of motivational role. (shrink)

Virtue ethics has now well and truly established itself as one of the main normative theories. It is now quite common, and indeed, expected, for virtue ethics to be included, alongside deontology and consequentialism, in any Moral Philosophy syllabus worth its salt. Students are typically introduced to virtue ethics only after studying the other two normative theories, and this often sets the scene for various sorts of misunderstandings, with students expecting virtue ethics to be based on the same set of (...) rules and assumptions as its rivals. Or at least, that is my experience. In this paper I want to focus on one such misunderstanding, which arises when trying to apply virtue ethics to our judgments of other people’s actions and behaviour. Although there are countless ways in which a theory can be misunderstood, it is worth guarding against this one in particular, given that it can lead someone who takes virtue ethics seriously to act in ways that are not virtuous, or even vicious. I begin by making a few remarks about the role of normative theory, and then go on to give four examples of how applying virtue ethics can lead to poor behaviour. In the final section I identify the mistake in question and conclude by noting how it can be avoided. (shrink)

Galileo proposed what has been called a proto-inertial principle, according to which a body un horizontal motion will conserve its motion. This statement is only true in counterfactual circumstances where no impediments are present. This paper analyzes how Galileo could have been justified in ascribing definite properties to this idealized motion. This analysis is then used to better understand the relation of Galileo’s proto-inertial principle to the classical inertial principle.

Janette Dinishak’s work has helped shed critical light on the scientifically questionable and ethically troubling tendency in psychology and philosophy of mind to theorize autistic people as deficient empathizers. In a recently published reply on the Social Epistemology Review and Reply Collective, Dinishak (2024) brings her important perspective on this topic to bear on our paper “AAC Technology, Autism, and the Empathic Turn” (2022). Dinishak is largely sympathetic to our view while also raising a number of rich and thoughtful philosophical (...) questions. Since each of these questions is capable of jumpstarting a lengthy exchange, we focus our response on those questions that, we hope, are particularly fruitful for advancing further conversation. With this aim in mind, we also engage with some of Dinishak’s own insights from her 2016 chapter “Empathy, Like-mindedness, and Autism.” … [please read below the rest of the article]. (shrink)

Epistemic pluralists in the philosophy of science often argue that different epistemic perspectives in science are equally warranted. Sandra Mitchell – with her Integrative Pluralism (IP) – has notably advocated for this kind of epistemic pluralism. A problem arises for Mitchell however because she also wants to be an epistemological pluralist. She claims that, not only are different epistemic perspectives in science equally warranted in different contexts, but different understandings of these epistemic perspectives in science are also equally warranted in (...) different contexts. The problem is that Mitchell argues that her understanding of epistemic perspectives in science (IP) is the correct one, and it is dilemmic to then claim that there is more than one such understanding. As solution, I suggest that we abandon epistemological pluralism and instead follow Feyerabend in being opportunistic pluralists. We can adopt pluralism as a short-term strategy in the pursuit of a long-term unitary goal. This unitary goal is what philosophers of understanding call objectual understanding, the kind of understanding that Integrative Pluralism tacitly aspires to anyway. (shrink)

In this Part II, I investigate different approaches to the question of what makes imagining different from belief. I find that the sentiment-based approach of David Hume falls short, as does the teleological approach, once advocated by David Velleman. I then consider whether the inferential properties of beliefs and imaginings may differ. Beliefs, I claim, exhibit an anti-symmetric inferential governance over imaginings: they are the background that makes inference from one imagining to the other possible; the reverse is not true, (...) and this allows us to distinguish the two attitudes. I then go on to consider the action theory of imagining and the role that imaginings play in generating emotion. (shrink)

Epistemic terms of various syntactic categories can uniformly be used to do the same thing—to hedge. This essay clarifies hedging as a phenomenon and explains how hedging happens by advancing the positional theory. The guiding idea is that, in uttering declaratives, speakers signal what their epistemic position is towards the content put into play by the declarative. The default signal is that the speaker knows. But when an epistemic term hedges, the term overrides the default. The non-default signal sent is (...) that the speaker or someone else occupies the position indicated by the term. To make that idea precise, the positional theory treats hedging as a discourse function. Terms hedge because of how a declarative containing an epistemic term is situated within a discourse. (shrink)

Social egalitarianism holds that justice requires that people relate to one another as equals. To explain the content of this requirement, social egalitarians often appeal to the moral equality of persons. This leads to two very different interpretations of social egalitarianism. The first involves the specification of a conception of the moral equality of persons that is distinctive of the social egalitarian view. Social (or relational) egalitarianism can then claim that for people to relate as equals is for the relations (...) between them to conform to this conception of their moral equality. I will argue against this type of view. Instead, I will argue that social egalitarianism should propose a distinctive conception of social equality as a purely sociological phenomenon. I will show how this conception allows us to formulate the types of normative claims social egalitarianism should make. On this picture, social egalitarianism, instead of identifying social hierarchy as a distinctive kind of wrong, makes standard normative claims about a distinctive kind of social phenomenon. (shrink)

It seems like a problem to say that love can be merited—its value is located in its transcendence of comparative judgments. However, we commonly make judgments about who is and is not worth loving. We deem certain romantic partners, friends, and family members as worth or not worth our loving time, attention, and effort. In this paper, I argue that love can be merited, and it is merited because of a person’s intrinsic valuable qualities. However, it is not the fact (...) that such qualities can be compared that is relevant. What is relevant is the fact that such qualities are gradable, and what it means for someone to merit love is that their qualities meet a threshold or standard of value for love. Moreover, love requires some amount of practical wisdom in discerning these thresholds and when someone meets or fails to meet them. This is important to recognize since we are creatures of finite love. We do not have the capacity to love everyone who is both worthy and unworthy of love. Given our finite capacities, I argue that making wise and discerning judgments about whom to love should be kept in mind when philosophizing about love. (shrink)

This paper uses classical logic for a simultaneous description of the syntax and semantics of a fragment of English and it is argued that such an approach to natural language allows procedural aspects of linguistic theory to get a purely declarative formulation. In particular, it will be shown how certain construction rules in Discourse Representation Theory, such as the rule that indefinites create new discourse referents and definites pick up an existing referent, can be formulated declaratively if logic is used (...) as a metalanguage for English. In this case the declarative aspects of a rule are highlighted when we focus on the model theory of the description language while a procedural perspective is obtained when its proof theory is concentrated on. Themes of interest are Discourse Representation Theory, resolution of anaphora, resolution of presuppositions, and underspecification. (shrink)

A philosophical analysis of the future of art must explicate art’s nature, as well as discuss the historical nature of art practice. Only so can one explain those contemporary developments in art which have led many people to doubt whether art even has a future. Arguably, art practice as we know it started with the installing of the modern system of the fine arts. I explain the pragmatics of art so understood, and suggest that we can define art, internally. We (...) need not resort to a nominalist approach that claims that something is a work of art if some representative of the art world says it is. Instead of such empty proceduralism, I explain how all art’s focal objects, persons and activities are mutually adjusted and can only be understood in light of the whole. Within that whole of art practice, the contemporary samples of art’s alleged failure can be assessed. Now the modern system treats the arts as aesthetic, and prescribes that to judge a work one has to experience it for oneself. Why this should be so, I explain in terms of the perceivability of the artist in the work. Next, art develops as a whole rather than in a piecemeal manner. Particular contemporary works may alienate the audience from art practice, yet once they are recognisably in a procedure which has clear artistic potency they can be incorporated fruitfully in the modern system as explained. In all, the future of art is the future of the modern system, unless the system as a whole goes. We see this happen with the Taliban, but do not ourselves seem to be vulnerable to such onslaught. Yet, our culture may be in the process of eliminating the human mind from the objective reality, and if nothing stops us, art too will come to an end. Luckily, by then we will not be such as to lament that demise. (shrink)

Generally, we want certain ethical claims to be unconditionally true. One such claim is “Apartheid was unjust”. In this paper, I discuss a group of South African post-structuralist philosophers who call their view Critical Complexity (CC). Because of post-structuralism’s radical contextualism, CCists can only claim that things are ‘as if’ Apartheid was unjust. They cannot claim that Apartheid was unconditionally unjust. Many will find this unsatisfying. I argue that a naturalised or Darwinian notion of rationality can help CCists (and perhaps (...) post-structuralists in general) in this regard. This kind of rationality is what has come to be known as embodied rationality. We employ embodied rationality when navigating the ecological and social domains. It has, though, been co-opted for navigating the ethical domain. We can, then, claim that Apartheid was unconditionally unjust because it is embodied rational to do so. This does not involve embracing the kind of Cartesian rationality that CCists rightly reject. (shrink)

State legitimacy is often said to have two aspects: an internal and an external one. Internally, a legitimate state has the right to rule over its subjects. Externally, it has a right that outsiders not interfere with its domestic governance. But what is the relation between these two aspects? In this paper, I defend a conception of legitimacy according to which these two aspects are related in an importantly asymmetrical manner. In particular, a legitimate state’s external right to rule affords (...) it protections that include and go beyond what its internal right to rule enables it to do. This asymmetrical view, I argue, is preferable to its two main rivals: the view that a state’s internal and external legitimacy are separate issues, and the view that internal and external legitimacy are mirroring. (shrink)

Mindfulness is a form of meditation that derives from Buddhist practice and is one of the fastest growing areas of psychological research. Studies investigating the role of mindfulness in the treatment of behavioural addictions have – to date – primarily focused on gambling disorder. Recent pilot studies and clinical case studies have demonstrated that weekly mindfulness therapy sessions can lead to clinically significant change among individuals with gambling problems. Although preliminary findings indicate that there are applications for mindfulness approaches in (...) the treatment of gambling disorder, further empirical and clinical research utilizing larger-sample controlled study designs is clearly needed. (shrink)

Nghiên cứu nhằm xác định và đo lường các nhân tố tác động đến sự vận dụng hệ thống kế toán chi phí dựa trên cơ sở hoạt động (ABC) tại các doanh nghiệp sản xuất hoạt động trên địa bàn tỉnh Đồng Nai. Kết quả nghiên cứu cho thấy, có tổng cộng 5 nhân tố tác động tích cực đến vận dụng hệ thống kế toán chi phí tại các doanh nghiệp sản xuất trên địa bàn tỉnh Đồng Nai, (...) gồm: Sự ủng hộ của ban lãnh đạo; Tầm quan trọng về thông tin chi phí; Trình độ nhân viên kế toán; Huấn luyện và đào tạo; Quy mô doanh nghiệp. (shrink)

Rob Lovering has recently argued that since theists have been unable, by means of philosophical arguments, to convince 85 percent of professional philosophers that God exists, at least one of their defining beliefs must be either false or meaningless. This paper is a critical examination of his argument. First we present Lovering’s argument and point out its salient features. Next we explain why the argument’s conclusion is entirely acceptable for theists, even if, as we show, there are multiple problems with (...) the premises. (shrink)

The ecofeminist argument for veganism is powerful. Meat consumption is a deeply gendered act that is closely tied to the systematic objectification of women and nonhuman animals. I worry, however, that presenting veganism as "the" moral ideal might reinforce rather than alleviate the disordered status quo in gendered eating, further disadvantaging women in patriarchal power structures. In this chapter, I advocate a feminist account of ethical eating that treats dietary choices as moral choices insofar as they constitute an integral part (...) of our relationships to ourselves and to others. I believe that we should think of dietary choices in Aristotelian moral terms as a mean relative to us, falling on a continuum between the vice of doing injustice to ourselves, on the one hand, and the vice of doing injustice to others, on the other. On this view, what it is moral to eat for individuals is not a fixed ideal, but rather depends on particulars of our physiological, psychological, economic, cultural, and relational situations. (shrink)

Pregnancy has a profound impact on individuals’ lives, yet the subjective experience is often absent from the discourse on reproductive rights and ethics. Although pregnancy is an epistemically transformative experience, phenomenology can help us describe common structures in the many different subjective experiences of pregnancy. Doing so shows us that the effects of pregnancy go beyond the physical symptoms; they invade the experience of the self and the world and transform identity. If someone wants to formulate an argument against abortion, (...) they will have to include the existential impact of pregnancy. In this paper I will further explore the impact of pregnancy through a phenomenological analysis of birth and birthmothers and show that the existential impact of pregnancy does not cease to exist after birth. Giving birth fundamentally changes the world of the pregnant person and leads to irreversible changes in identity. Their world will never return to the way it was before pregnancy. Arguments against abortion would have to take these existential implications into account as well. Finally, I will argue that a similar argument will also become relevant in the discourse on ectogenesis. (shrink)

How to account for the power that art holds over us? Why do artworks touch us deeply, consoling, transforming or invigorating us in the process? In this paper, we argue that an answer to this question might emerge from a fecund framework in cognitive science known as predictive processing (a.k.a. active inference). We unpack how this approach connects sense-making and aesthetic experiences through the idea of an ‘epistemic arc’, consisting of three parts (curiosity, epistemic action and aha experiences), which we (...) cast as aspects of active inference. We then show how epistemic arcs are built and sustained by artworks to provide us with those satisfying experiences that we tend to call ‘aesthetic’. Next, we defuse two key objections to this approach; namely, that it places undue emphasis on the cognitive component of our aesthetic encounters—at the expense of affective aspects—and on closure and uncertainty minimization (order)—at the expense of openness and lingering uncertainty (change). We show that the approach offers crucial resources to account for the open-ended, free and playful behaviour inherent in aesthetic experiences. The upshot is a promising but deflationary approach, both philosophically informed and psychologically sound, that opens new empirical avenues for understanding our aesthetic encounters. -/- This article is part of the theme issue ‘Art, aesthetics and predictive processing: theoretical and empirical perspectives’. (shrink)

De burgemeester van Etterbeek liet tijdens de afgelopen periode van vrieskou daklozen van straat halen. Soms tegen hun wil in. Omdat het soms nodig is om mensen tegen zichzelf te beschermen.

Inspired by Bas van Fraassen’s Stance Empiricism, Anjan Chakravartty has developed a pluralistic account of what he calls epistemic stances towards scientific ontology. In this paper, I examine whether Chakravartty’s stance pluralism can exclude epistemic stances that licence pseudo-scientific practices like those found in Scientology. I argue that it cannot. Chakravartty’s stance pluralism is therefore prone to a form of debilitating relativism. I consequently argue that we need (1) some ground or constraint in relation to which epistemic stances can be (...) ranked by degrees, and (2) some way to demarcate science from pseudo-science so that we know what epistemic stances are about. Regarding (1), I argue that empirical detectability can serve as the ground in relation to which epistemic stances are ranked by degrees. Regarding (2), I argue for ranking sciences on a continuum according to established institutional criteria, rather than attempting to draw a strict demarcation. (shrink)

STIT logic is a prominent framework for the analysis of multi-agent choice-making. In the available deontic extensions of STIT, the principle of Ought-implies-Can (OiC) fulfills a central role. However, in the philosophical literature a variety of alternative OiC interpretations have been proposed and discussed. This paper provides a modular framework for deontic STIT that accounts for a multitude of OiC readings. In particular, we discuss, compare, and formalize ten such readings. We provide sound and complete sequent-style calculi for all of (...) the various STIT logics accommodating these OiC principles. We formally analyze the resulting logics and discuss how the different OiC principles are logically related. In particular, we propose an endorsement principle describing which OiC readings logically commit one to other OiC readings. (shrink)

When the reader turns to a text, he conceives of the narrated events as ordered in time. When the natural philosopher turns to the world, he also conceives of its events as ordered in time—or lately, in space-time. But each has the task of constituting this order on the basis of clues present in what is to be ordered. Interrogating the parallels to be found in their problems and methods, I shall argue that in both cases the definiteness of the (...) relation between the order and what is ordered resides mainly in how the matter is to be conceived, and is underdetermined by the facts. (shrink)

Body dysmorphic disorder (BDD) poses a significant challenge to an individual’s mental well-being. The obsessive preoccupation with perceived defects in one’s appearance affects individuals’ daily functioning and can result in serious risks, including suicidal ideation and self-surgery. While treatments such as cognitive behavioural therapy and serotonin reuptake inhibitors can provide relief, they do not achieve complete remission. It has been suggested that therapy should not only interrupt the harmful behaviour, but should also address their sense of self, and that after (...) addressing their internalised values, individuals with BDD will be able to incorporate their perceived defect in a manner similar to how individuals with real deformities often do. Phenomenology of psychopathology analyses subjectivity in cases of pathology, and analyses of BDD show that the perceived defect has become a locus of shame. This implies that individuals with BDD have permanently incorporated the gaze of the Other and constantly experience their body as a body-for-others. This paper further explores the sense of self in individuals with BDD through Jenny Slatman’s interpretation of bodily integrity: bodily integrity as a never-ending process of identification. By comparing the experiences of individuals with BDD to those with real deformities and to those who have undergone cosmetic surgery, I will show that re-identification does not occur in individuals with BDD. This suggests that their bodily integrity is fundamentally disturbed and that addressing their internalised values alone will probably not be sufficient for the disorder to go into remission. (shrink)

What sort of epistemic positions are compatible with inquiries driven by interrogative attitudes like wonder and puzzlement? The ignorance norm provides a partial answer: interrogative attitudes directed at a particular question are never compatible with knowledge of the question’s answer. But some are tempted to think that interrogative attitudes are incompatible with weaker positions like belief as well. This paper defends that the ignorance norm is exhaustive. All epistemic positions weaker than knowledge directed at the answer to a question are (...) compatible with having an interrogative attitude towards that question. We offer two arguments for this conclusion. The first is based on considerations about the role of hedging in inquiry. The second is conditional on considerations related to the aim of inquiry as a goal-directed activity. (shrink)