We argue that all comparative expressions in natural language obey a principle that we call Comparability: if x and y are at least as F as themselves, then either x is at least as F as y or y is at least as F as x. This principle has been widely rejected among philosophers, especially by ethicists, and its falsity has been claimed to have important normative implications. We argue that Comparability is needed to explain the goodness of several patterns (...) of inference that seem manifestly valid, that the purported failures of Comparability would have absurd consequences, and that the influential arguments against Comparability are less compelling than they may have initially seemed. (shrink)

What are words? What makes two token words tokens of the same word-type? Are words abstract entities, or are they (merely) collections of tokens? The ontology of words tries to provide answers to these, and related questions. This article provides an overview of some of the most prominent views proposed in the literature, with a particular focus on the debate between type-realist, nominalist, and eliminativist ontologies of words.

The genetic modification of pigs as a source of transplantable organs is one of several possible solutions to the chronic organ shortage. This paper describes existing ethical tensions in xenotransplantation (XTx) that argue against pursuing it. Recommendations for lifelong infectious disease surveillance and notification of close contacts of recipients are in tension with the rights of human research subjects. Parental/guardian consent for pediatric xenograft recipients is in tension with a child’s right to an open future. Individual consent to transplant is (...) in tension with public health threats that include zoonotic diseases. XTx amplifies concerns about justice in organ transplantation and could exacerbate existing inequities. The prevention of infectious disease in source animals is in tension with the best practices of animal care and animal welfare, requiring isolation, ethologically inappropriate housing, and invasive reproductive procedures that would severely impact the well-being of intelligent social creatures like pigs. (shrink)

I defend the extremist position that the fundamental ontology of the world consists of a vector in Hilbert space evolving according to the Schrödinger equation. The laws of physics are determined solely by the energy eigenspectrum of the Hamiltonian. The structure of our observed world, including space and fields living within it, should arise as a higher-level emergent description. I sketch how this might come about, although much work remains to be done.

The van Wijngaarden grammars are two-level grammars that present many interesting properties. In the present article I elaborate on six of these properties, to wit, (i) their being constituted by two grammars, (ii) their ability to generate (possibly infinitely many) strict languages and their own metalanguage, (iii) their context-sensitivity, (iv) their high descriptive power, (v) their productivity, or the ability to generate an infinite number of production rules, and (vi) their equivalence with the unrestricted, or Type-0, Chomsky grammars.

I defend the view that a reason for someone to do something is just a reason why she ought to do it. This simple view has been thought incompatible with the existence of reasons to do things that we may refrain from doing or even ought not to do. For it is widely assumed that there are reasons why we ought to do something only if we ought to do it. I present several counterexamples to this principle and reject some (...) ways of understanding "ought" so that the principle is compatible with my examples. I conclude with a hypothesis for when and why the principle should be expected to fail. (shrink)

ABSTRACT Sometimes it seems that an existing bearer of value should be preserved even though it could be destroyed and replaced with something of equal or greater value. How can this conservative intuition be explained and justified? This paper distinguishes three answers, which I call existential, attitudinal, and object-affecting conservatism. I raise some problems for existential and attitudinal conservatism, and suggest how they can be solved by object-affecting conservatism.

Tsui and Weymark (Economic Theory, 1997) have shown that the only continuous social welfare orderings on the whole Euclidean space which satisfy the weak Pareto principle and are invariant to individual-specific similarity transformations of utilities are strongly dictatorial. Their proof relies on functional equation arguments which are quite complex. This note provides a simpler proof of their theorem.

Many real-world agents recognise that they impose harms by choosing to emit carbon, e.g., by flying. Yet many do so anyway, and then attempt to make things right by offsetting those harms. Such offsetters typically believe that, by offsetting, they change the deontic status of their behaviour, making an otherwise impermissible action permissible. Do they succeed in practice? Some philosophers have argued that they do, since their offsets appear to reverse the adverse effects of their emissions. But we show that (...) they do not. In practice, standard carbon offsetting does not reverse the harms of the original action, nor does it even benefit the same group as was harmed. Standard moral theories hence deny that such offsetting succeeds. Indeed, we show that any moral theory that allows offsetting in this setting faces a dilemma between allowing any wrong to be offset, no matter how grievous, and recognising an implausibly sharp discontinuity between offsettable actions and non-offsettable actions. The most plausible response is to accept that carbon offsetting fails to right our climate wrongs. (shrink)

This paper takes as its point of departure recent research into the possibility that human beings can perceive single photons. In order to appreciate what quantum perception may entail, we first explore several of the leading interpretations of quantum mechanics, then consider an alternative view based on the ontological phenomenology of Maurice Merleau-Ponty and Martin Heidegger. Next, the philosophical analysis is brought into sharper focus by employing a perceptual model, the Necker cube, augmented by the topology of the Klein bottle. (...) This paves the way for addressing in greater depth the paper’s central question: Just what would it take to observe the quantum reality of the photon? In formulating an answer, we examine the nature of scientific objectivity itself, along with the paradoxical properties of light. The conclusion reached is that quantum perception requires a new kind of observation, one in which the observer of the photon adopts a concretely self-reflexive observational posture that brings her into close ontological relationship with the observed. (shrink)

In this article I offer an interpretation of the fundamental problem of phenomenology in terms of a philosophy of revelation proposing in this way the renewal of the last important development of Western philosophy both in terms of its metaphysical aspiration and scientific relevance. After the general introduction, I outline the philosophical problem of revelation. I show how this philosophy influenced early phenomenology. I explain the underlying subject matter in the history of phenomenology, i.e. the notion of disclosure. I also (...) outline what I term “apocalyptic phenomenology” in order to focus on the understanding of revelation. In this part I offer details of the notion of newness and the appropriate method applied here. Finally, I summarize the scientific relevance of my approach in the context of logic, methodology, disciplinarity with a special emphasis on the study of religion. (shrink)

Effective Field Theory (EFT) is the successful paradigm underlying modern theoretical physics, including the "Core Theory" of the Standard Model of particle physics plus Einstein's general relativity. I will argue that EFT grants us a unique insight: each EFT model comes with a built-in specification of its domain of applicability. Hence, once a model is tested within some domain (of energies and interaction strengths), we can be confident that it will continue to be accurate within that domain. Currently, the Core (...) Theory has been tested in regimes that include all of the energy scales relevant to the physics of everyday life (biology, chemistry, technology, etc.). Therefore, we have reason to be confident that the laws of physics underlying the phenomena of everyday life are completely known. (shrink)

In The Philosophy of Logical Atomism Russell held the view that facts in the world are formally structured complexes, the structure of which matches the logical structure of correspondent propositions. Russell also seems to have denied that there are facts of identity and of diversity. This paper argues that Identity and Diversity can be understood as purely formal structures in Russellian facts. It considers Russell’s possible reasons for denying the existence of facts of identity and diversity and shows how problematic (...) these reasons are. In particular, I argue that identity statements are not tautologies, and their denial does not result into a contradiction. An important consequence of this thesis is that Metaphysics and Logic are not as tied up as Russell took them to be, but nevertheless these are good news for the old formal program for Metaphysics that lies at the very heart of what he called philosophical logic. (shrink)

Alix Cohen argues that the function of feeling in Kantian psychology is to appraise and orient activity. Thus she sees feeling and agency as importantly connected by Kant’s lights. I endorse this broader claim, but argue that feeling, on her account, cannot do the work of orientation that she assigns to it.

On how medieval philosophy is not (only) theology.

Self-medication of antibiotics is an irrational use of drugs, contributing to microbial resistance, increasing healthcare costs and higher mortality and morbidity. This study aimed to assess self-medication with antibiotics without a medical prescription in the community of Libya. This is a cross-sectional study conducted from June to December 2022 and the total number of participants was 200. The design of the study and sample size were modified according to the proficiency of pharmacists and the medical and non-medical population of Libya. (...) The questionnaire was developed in English and Arabic language and was distributed through social media platforms. The questions were used after a thorough literature search and assessing the validity and reliability. The significant signs regarding reasons for the treatment by self-medication drugs of antibiotics, because of its various drugs of antibiotic by pharmacist (n=80, 40.0%) and family (n=90, 45.0%) compared with experience and physicians by used prescription was 13 (6.50%) and significant sings regarding by nasal congestion self-medication of various antibiotics (n=100, 50.0%). This sign must be practiced based on a previous physician’s prescription. The antibiotics are often self-administered as patients feel that they will save money and time but this can lead to substantial adverse drug reactions, antibiotic resistance, treatment failure and drug-related toxicity. This study respondent's medical and non-medical public of Libya who should be relatively informed and educated about the risk of treatment by self-medication of antibiotics with the development of resistance. (shrink)

I argue that we should solve the Lottery Paradox by denying that rational belief is closed under classical logic. To reach this conclusion, I build on my previous result that (a slight variant of) McGee’s election scenario is a lottery scenario (see Lissia 2019). Indeed, this result implies that the sensible ways to deal with McGee’s scenario are the same as the sensible ways to deal with the lottery scenario: we should either reject the Lockean Thesis or Belief Closure. After (...) recalling my argument to this conclusion, I demonstrate that a McGee-like example (which is just, in fact, Carroll’s barbershop paradox) can be provided in which the Lockean Thesis plays no role: this proves that denying Belief Closure is the right way to deal with both McGee’s scenario and the Lottery Paradox. A straightforward consequence of my approach is that Carroll’s puzzle is solved, too. (shrink)

The problem of evil is broadly considered to be one of the greatest intellectual threats to traditional brands of theism. And William Rowe’s 1979 formulation of the problem in “The Problem of Evil and Some Varieties of Atheism” is the most cited formulation in the contemporary philosophical literature. In this paper, we explore how the tools and resources of experimental philosophy might be brought to bear on Rowe’s seminal formulation, arguing that our empirical findings raise significant questions regarding the ultimate (...) success of Rowe’s argument. Such a result would be quite notable within philosophy of religion, since this is considered one of the most formidable arguments against theism. However, further testing is needed before any firm conclusions can be drawn. -/- In section 1, we elucidate Rowe’s formulation of the problem of evil and the intuitions that seem to underwrite it. In section 2, we explore how the tools and resources of experimental philosophy might be brought to bear on Rowe’s formulation, outlining our hypotheses and our methods for testing them before showcasing our results. In section 3, we discuss the philosophical import of our results–arguing that our results, when taken together, pose an initial challenge to Rowe’s seminal argument. (shrink)

It has recently been argued that hope is polysemous in that it sometimes refers to hoping and other times to being hopeful. That it has these two distinct senses is reflected in the observation that a person can hope for an outcome without being hopeful that it will occur. Below, I offer a new argument for this distinction. My strategy is to show that accepting this distinction yields a rich account of two distinct ways in which hope can be lost, (...) ways that map onto the two senses of hope: A person can lose hope either by ceasing to hope for an outcome (hopelessness) or by ceasing to be hopeful that it will obtain (despair). Thinking about these negative attitudes in these two ways, I contend, is explanatorily rich and fruitfully reveals how they differ in phenomenology, behavioral differences, and the ways in which a person can escape them. (shrink)

Some philosophers argue that Hume, given his theory of causation, is committed to an implausibly thin account of what it is like to act voluntarily. Others suggest, on the basis of his argument against free will, that Hume takes no more than an illusory feature of action to distinguish the experience of performing an act from the experience of merely observing an act. In this paper, I argue that Hume is committed to neither an unduly parsimonious nor a sceptical account (...) of the phenomenology of agency. (shrink)

Political short-termism costs the global economy hundreds of billions to trillions of dollars annually, and leads to many millions of deaths from disasters and suboptimal spending. In this paper, I propose a futures assembly explicitly incentivised to promote the interests of future generations as a promising strategy to ameliorate short-termism. The assembly I propose is governed by citizens randomly selected from among the populace, who are rewarded in the future to the extent that they successfully promote the welfare of future (...) generations. The most initially promising such retrospective accountability mechanism is an iterated mechanism, in which each generation of policymakers rewards the previous generation for their policy choices and for their own evaluation of the previous generation. Such an assembly, supplemented with the duties, powers, and tools that I describe, and with appropriate support from archivists and experts, may manage to represent generations many years into the future. (shrink)

As part of a review symposium on DARWIN'S ARGUMENT BY ANALOGY: FROM ARTIFICIAL TO NATURAL SELECTION (2021), the journal METASCIENCE invited Roger White, Jon Hodge and me to submit a response to the thoughtful commentaries on our book by Andrea Sullivan-Clarke, David Depew and Andrew Inkpen.

This paper aims to study the impact of Crowdfunding financial attributes on entrepreneurship risk taking. This study was applied on Arabic Crowdfunding platforms from all crowdfunding models. The population of the study consists of individuals, entrepreneurs, investors, employees at electronic-crowd funding Arabic platforms. According to last statics at (2018), there are (12) legit Arabic platforms working in this field. Several statistical tools were used for data analysis and hypotheses testing, including reliability Correlation using Cronbach’s alpha, “ANOVA”, Simple Linear Regression. The (...) overall findings of the current paper show that there is a significant statistical impact for financial properties on entrepreneurship and this effect around (25%). Furthermore, the current paper is unique by topic and population as it is the first study on Arabic crowdfunding platforms. (shrink)

In this paper I intend to raise a problem for so-called Frankfurt examples. I begin by describing the examples and what they are used for. Then I describe the problem.

For this special issue, dedicated to the historical break in what one might call ‘the politics of feeling’ between ancient ‘passions’ (in the ‘soul’) and modern ‘emotions’ (in the ‘mind’), I will suggest that the pivotal difference might be located instead between ancient and modern conceptions of the passions. Through new interpretations of two exemplars of these conceptions, Plato’s Phaedrus and Descartes’ Passions of the Soul, I will suggest that our politics today need to return to what I term Plato’s (...) ‘psychological virtue’ (drawing on virtue’s dual senses as ‘goodness’ and ‘power’), defined as a dynamic tension among mindful desire (nous), carnal desire (epithumia) and societal desire (thumos) achieved through rational discourse (logos). The upshot of this concept of psychological virtue, is that mind, at least via discourse, is also a desiring force, and thus capable of helping create new actions for souls in the political world. (shrink)

Compulsive smartphone users’ psyches, today, are increasingly directed away from their bodies and onto their devices. This phenomenon has now entered our global vocabulary as “smartphone zombies,” or what I will call “iZombies.” Given the importance of mind to virtually all conceptions of human identity, these compulsive users could thus be productively understood as a kind of human-machine hybrid entity, the cyborg. Assuming for the sake of argument that this hybridization is at worst axiologically neutral, I will construct a kind (...) of phenomenological psychological profile of the type of cyborg which engages in these patterns of behavior. I follow Judith Butler in seeing this identity as the result of performance practices, which as such can be modified or replaced using other performances. Pursing one such alternative, I compose a dancing critique that “reverse engineers” the choreographies implied by these cyborgs’ survival practices. The upshot of this critique is that their movement patterns do indeed align closely to those of horror cinema’s zombies. I therefore conclude by suggesting a few possible choreographic imperatives to facilitate more enabling ways of being for iZombie cyborgs today. (shrink)

In these replies, I shall respond to criticisms offered by Kaczor and Rodger to my article titled “Ectogestation and the Problem of Abortion.” In the process, I shall also try to bring into focus why the possibility of ectogestation will radically alter the shape of the abortion debate.

Personal forgiveness, in a worldly setting, is an act performed by a human person to overcome resentment, among others, in order for that person to open up to possibilities of accommodation of, acceptance of, and reconciliation or communion with the Other. I want to argue that such an act is spiritual in nature or has an element of divinity in it. To forgive is to be lovingly compassionate, and the act of being lovingly compassionate in the midst of being wronged (...) or downtrodden, or exploited and so on—real or imagined—is an act that goes beyond being human: it appears knowingly or unknowingly—even for a non-believer—to have the guidance of a spiritual support. One overriding reason, among many, on why we must forgive is to have peace of mind, that is, to overcome the inherent spiritual distress or emotional burden, or both. In this regard, personal forgiveness may be considered as a form of an enlightened self-interest. (shrink)

In this paper I discuss the existence of the substantial self and argue against those, like Hume, who deny its reality.

This essay shows the presence of transcendence in the on-going attempt to come up with a purely scientific account of the workings of the human mind. At the center of the developmental stages of this attempt is the computational theory of mind, which regards the human mind as some kind of computer. With Wittgenstein’s analysis of the limits of linguistic representation in the Tractatus as a framework, it is argued that the various difficulties encountered by this attempt are primarily due (...) to the transcendental nature of the human mind, which eludes scientific explanation. (shrink)

Abstract: The study aimed to identify the relationship between psychological capital and dedication to work among administrative employees in Palestinian universities, and in order to achieve the objectives of the study, a descriptive analytical approach was used, and the study population consisted of all administrative employees in Palestinian universities: the Islamic University, Al-Azhar University, Palestine University, and Al-Quds Open University The number of (1104) male and female employees was chosen, and a proportional stratified sample of (320) male and female employees (...) was chosen, where the study tools were applied to them, represented by the psychological capital questionnaire and the job link questionnaire, and (294) male and female employees responded with a response rate of (91.90%). The study reached several results, the most important of which was that the level of psychological capital was high in Palestinian universities, where the relative weight reached (80.23%), and the field of optimism came first with a relative weight (82.05%), then the field of self-efficacy with a relative weight (80.75%), then The field of hope with a relative weight (79.75%), and finally the field of flexibility with a relative weight (78.37%). The results also showed that the level of dedication to work among the administrative employees in Palestinian universities in Gaza Strip was high and reached (82.52%), and the results showed that there are no differences between Respondents' responses about psychological capital were attributed to the variable of gender and years of service, while differences appeared in favor of the age variable in favor of the group (over 50 years and 31-40 years), differences in favor of bachelors and postgraduate studies at the expense of the diploma, and differences attributed to the variable of work status in favor of the academic in an administrative position . In light of the results of the study, the researchers recommend that the employee be given tasks and responsibilities that enhance his tendencies and positive outlook on the nature of his work, and provide a work environment that supports creativity and has the necessary vitality and interest in building human relationships. (shrink)

It has been argued that supervenience generates unavoidable confounding problems for interventionist accounts of causation, to the point that we must choose between interventionism and supervenience. According to one solution, the dilemma can be defused by excluding non-causal determinants of an outcome as potential confounders. I argue that this solution undermines the methodological validity of causal tests. Moreover, we don’t have to choose between interventionism and supervenience in the first place. Some confounding problems are effectively circumvented by experimental designs routinely (...) employed in science. The remaining confounding issues concern the physical interpretation of variables and cannot be solved by choosing between interventionism and supervenience. (shrink)

Although this piece was inspired by the kinds of legal puzzles discussed by Hart and Honore in Causation in the Law, the puzzle cases presented here are intended to test the reader's intuitions about what constitutes murder. Play along!

Economic success in competitive systems requires resource redistribution to those who fail. Once we recognize that success in competitive endeavors depends meaningfully on the failure of others, policy implications that involve strong redistributive mechanisms should be drawn. Particular attention is paid to the role of education in fostering a sense of self-esteem necessary to counter the effects of internalized competition.

In this paper, I argue that neuroscience not only is not complemented, but rather is positively undermined, by the substantive commitments of materialist philosophers of mind. Thus, we can have neuroscience or "neurophilosophy" but not both. Since neuroscience is a real science, to the extent that it is in tension with materialistic neurophilosophy, the latter should be abandoned and the former retained.

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.

The notion that there existed a distinction between so-called “Alexandrian” and “Antiochene” exegesis in the ancient church has become a common assumption among theologians. The typical belief is that Alexandria promoted an allegorical reading of Scripture, whereas Antioch endorsed a literal approach. However, church historians have long since recognized that this distinction is neither wholly accurate nor helpful to understanding ancient Christian hermeneutics. Indeed, neither school of interpretation sanctioned the practice of just one exegetical method. Rather, both Alexandrian and Antiochene (...) theologians were expedient hermeneuts, meaning they utilized whichever exegetical practice (allegory, typology, literal, historical) that would supply them with their desired theology or interpretive conclusion. The difference between Alexandria and Antioch was not exegetical; it was theological. In other words, it was their respective theological paradigms that dictated their exegetical practices, allowing them to utilize whichever hermeneutical method was most expedient for their theological purposes. Ultimately, neither Alexandrian nor Antiochene exegetes possessed a greater respect for the biblical text over the other, nor did they adhere to modern-day historical-grammatical hermeneutics as theologians would like to believe. (shrink)

This research explores the crucial role of leadership transitions in educational institutions, particularly at Immaculate Conception College of Balayan, Inc. (ICCBI). Recognizing the profound impact of leadership practices on organizational effectiveness, this study addresses nuanced aspects of employee engagement during transitions. Using a qualitative case study design involving face-to-face interviews, common themes emerge regarding the transition of leadership, such as inclusive decision-making, resistance to new policies, unclear communication, continuity in vision, mission, and commitment, and transparency. The findings underscore the substantial (...) influence of leadership transitions on the institution's dynamics, shaping its mission, vision, and commitment to both students and employees. Proactively addressing challenges is emphasized as crucial for maintaining a positive work environment and enhancing organizational effectiveness. The study further recommends a strategic focus on transforming challenges into -/- opportunities, prioritizing employee engagement, and implementing the outlined strategies to foster a healthy work- life relationship within Immaculate Conception College of Balayan, Inc. (shrink)

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

The author examines the problem of motivation about future generations. He argues that though many philosophers think that direct motivations are problematic for future generations only, they are not unproblematic for the current generations too, and that the motivation problem can be solved if we consider the idea of “leaving the earth no worse.” He also shows why such an idea should be promoted and can motivate us to work in the best interests of current and future generations. The author (...) also contends that prioritizing the idea of “leaving the earth no worse” is not exclusively anthropocentric. (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)

Development ethics is concerned with the justification of development in terms of different normative issues. Mahatma Gandhi was the greatest among all who contributed to the Indian nationalism movement. The focus of this article is to show that Mahatma Gandhi can be regarded as a third world precursor of development ethics. To facilitate the purpose, the writer will try to show first that Gandhi’s theory of ahimsa acts as a foundational ethics of his entire development thought, because it is against (...) arbitrary consumerism and unsustainable resource use. Then the writer will analyze three important concepts of Gandhi – sarvodaya, swadeshi and satyagraha – which are the three principles of sustainable development, an important aspect of development ethics. Through its preference to the essential unity and equality of all earthly creatures, the principle of sarvodaya shows an empathetic approach towards natural world. The swadeshi spirit is handy in getting support for the national economic planning. To fight against injustices, Gandhi resorted to the method of satyagraha. Hence it became a technique that made the foundation of development ethics (that is, ahimsa) practical. Before drawing the conclusion, the writer will briefly evaluate Gandhi’s development thought that will also depict how Gandhi pioneered development ethics. (shrink)

In this paper, I argue the importance of competition and cooperation cannot be denied as they both are instrumental in making any business transaction. Because two parties always set for themselves different priorities to a business transaction, business has been thought of in terms of competition. But cooperative action is also important, because in the case of cooperative activities the overall total is greater (though the outcomes differ) if we do cooperate than if we do not. Hence humans form cooperative (...) groups to compete for scarce resources. Those business firms, where employees take specialized, interdependent jobs and work together to compete in the free market, produce higher quality products and show greater work efficiency. Hence friendly cooperation is needed to compete more efficiently against other individuals or groups. It is for this reason people should value more in belonging to a group, practicing teamwork, helping others, etc. They should put more value on cooperation than competition though both competition and cooperation are natural to man. (shrink)

This paper aims to show the necessity of development ethics. For this purpose, I discuss two of many moral issues of development policy – poverty and corruption. I argue that reducing poverty and curbing corruption are the two moral issues that should be considered seriously, because poverty and corruption prevent people from getting any access to development. But in order to reduce poverty and to curb corruption value-neutral measures of economics are not enough. They are also involved with ethical assumptions. (...) I show that if any development policy maker wants to reduce poverty and corruption to some extent, he has to resort not only to value-neutral strategies of development, but also to the ethics of development. And this opens the door for development ethics that can contribute to the creation of a sane and judicious development policy. (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.