The 21st century is undergoing an unprecedented productivity shift due to the use of disruptive technologies, including artificial intelligence, cloud computing, blockchain, big data, robotics, and augmented reality, among others. The use of these technologies is expanding across all sectors of the economy, blurring the boundaries between different activities, and digital systems are permeating them, leading to a reevaluation of knowledge and techniques in various fields of study. Accounting is not exempt from this reality, and blockchain technology is emerging as (...) a methodology that brings about substantial changes in topics that have been the conceptual and technical foundation of the discipline, such as double-entry bookkeeping. -/- This essay aims to approach blockchain from two objectives. The first is to present blockchain technology as a tool for accounting. This technology enables a paradigm shift in accounting by providing more transparent, secure, and reliable information. This leads to a review and reconsideration of certain roles of professionals in the field of economics, such as the external auditor as a guarantor of the reasonableness of accounting information. The conceptual frameworks related to the topic and how blockchain enables the incorporation of a third distributed ledger are presented. -/- The second approach of the essay seeks to analyze the responses of accounting regulations to a new type of assets that arise with the advent of blockchain, such as cryptocurrencies in general. The position adopted by the IASB is shown, which fails to provide a convincing response and has led to different regulatory bodies in various countries adopting their own positions. The result of the analysis is presented in a comparative table. -/- The essay concludes by reflecting on the changes brought about by this new technology and the role that academia should play. (shrink)

An analysis of the physical implications of abstractness reveals the reality of three interconnected modes of existence: abstract, virtual and concrete, corresponding in physics to information, energy and matter. This triple-aspect monism clarifies the ontological status of subatomic quantum particles. It also provides a non-spooky solution to the weirdness of quantum physics and a new outlook for the mind-body problem. The ontological implications are profound for both physics and philosophy.

The author argues that consciousness may never be defined or explained with entities or their properties, neither with brains, neurons, and biomacromolecules, nor with particles, waves, and fields. Instead, the author proposes a system with matter, energy, and lives as its components, and with all its components defined as changes. Based on the systematic relationships among these three components, a triple definition or explanation of consciousness is reached: • Ontologically, consciousness is universal, since it is the systematic distinction between (...) matter and energy. • Epistemologically, consciousness is unique, since it is the energy systematically formalized, qualified, or diversified by the matter. • Semantically, consciousness is a meaningless language with lives as its only meaning. In other words, only lives are, but consciousness is not, the cause or effect of mental activities. From this definition or explanation, the author deduces that consciousness is the same as action, but not the same as mental states, especially not the same as the experiences of a unique self in its unique world. Therefore, the author argues that many theories of consciousness have explained something other than consciousness itself. (shrink)

Complexity may not be defined or explained with entities and properties. Instead, a system is proposed ontologically, epistemologically, and semantically as the definition or explanation in this paper, with matter, energy and lives as its components, and with all its components defined as changes, which might improve upon our prediction in/with complexity. -/- .

The importance of this article for society lies in its exploration of the intersection between ethics and aesthetics as a foundation for quality education. In today's rapidly evolving and complex world, there is a pressing need to cultivate individuals who are not only knowledgeable but also ethically conscious and culturally sensitive. By integrating ethical and aesthetic considerations into educational practices, this article advocates for a holistic approach that fosters the full development of human personality and promotes a culture of peace. (...) Such an interdisciplinary approach to education can inspire both personal growth and social responsibility. It encourages the development of critical thinking, moral discernment, and a deeper appreciation for cultural diversity. As societies become increasingly interconnected, the ability to navigate ethical and aesthetic dimensions becomes crucial in nurturing well-rounded individuals capable of contributing positively to their communities and beyond. Ultimately, the insights presented in this article aim to reshape educational paradigms, making them more relevant and impactful in addressing the challenges of our time. (shrink)

A set D subset of V(G) is a dominating set of a graph G if for all x ϵ V(G)\D, for some y ϵ D such that xy ϵ E(G). A dominating set D subset of V(G) is called a connected dominating set of a graph G if the subgraph <D> induced by D is connected. A connected domination number of G, denoted by γ_c(G), is the minimum cardinality of a connected dominating set D. The triple repetition sequence denoted (...) by {S_n:n ϵ Z+} is a sequence of positive integers which is repeated thrice, i.e., {S_n}={1,1,1,2,2,2,3,3,3, ...}. In this paper, we construct a combinatorial explicit formula for the triple repetition sequence of connected domination numbers of a triangular grid graph. (shrink)

When examining the human being as a conscious being, we are still to arrive at an understanding of, firstly, the conditions required whereby physical processes give rise to consciousness and secondly, how consciousness is something fundamental to life as an intrinsic part of nature. Humans are complex organisms with myriad interacting systems whereby the convergence of the activities toward the support and development of the whole organism requires a high level of organisation. Though what accounts for the dynamic unity of (...) the human being? From an empirical perspective the question remains unanswered. The aim of this paper is to conceptually establish a fundamental biophysical organising principle to account for the unity and organisation of the human being. To this end I draw from David Bohm’s interpretation of quantum theory to provide an adapted and adjunct conceptual scheme in the form of a Triple-Aspect-Theory (TAT) of Being as a grounding ontology. David Bohm presented a holistic view of two interwoven orders of existence defined as the Explicate material world and the Implicate (quantum) enfolded world from which the former materialises. Consistent with David Bohm’s idea that matter at a fundamental level consists of a kind of protointelligence, the TAT facilitates a perspective based on aspect conditions of the human organism intended to furnish an explanation of the constitutive mechanism (TAT) inherent in the evolving human being. The TAT operates as an organising principle by which evolution inherently proceeds and maintains itself in an interactive relation between the Implicate and Explicate orders. The accumulated effect of natural selection is to produce adaptations, but without an organising principle: ‘Consciousness’, ‘Body-of-Experience’ and ‘Intellect-Reflective’ (the terms for the engaged coexistent aspects of being) it is argued could not occur. (shrink)

Abstract— In this paper, we introduce the definition of triple Aboodh transform, some properties for the transform are presented. Furthermore, several theorems dealing with the properties of the triple Aboodh transform are proved. In addition, we use this transform to solve partial differential equations with integer and non-integer orders.

The demonstration of a loophole-free violation of Bell's inequality by Hensen et al. (2015) leads to the inescapable conclusion that timelessness and abstractness exist alongside space-time. This finding is in full agreement with the triple-aspect monism of reality, with mathematical Platonism, free will and the eventual emergence of a scientific morality.

Abstract: In this paper, the definition of triple Aboodh transform of fractional order α, where α ϵ [0, 1], is introduced for functions which are fractional differentiable. We also present several properties of this transform. Furthermore, some main theorems and their proofs are discussed.

In this paper, modelling design and analysis of a triple inverted pendulum have been done using Matlab/Script toolbox. Since a triple inverted pendulum is highly nonlinear, strongly unstable without using feedback control system. In this paper an optimal control method means a linear quadratic regulator and pole placement controllers are used to stabilize the triple inverted pendulum upside. The impulse response simulation of the open loop system shows us that the pendulum is unstable. The comparison of the (...) closed loop impulse response simulation of the pendulum with LQR and pole placement controllers results that both controllers have stabilized the system but the pendulum with LQR controllers have a high overshoot with long settling time than the pendulum with pole placement controller. Finally the comparison results prove that the pendulum with pole placement controller improve the stability of the system. (shrink)

In this paper, modelling design and analysis of a triple inverted pendulum have been done using Matlab/Script toolbox. Since a triple inverted pendulum is highly nonlinear, strongly unstable without using feedback control system. In this paper an optimal control method means a linear quadratic regulator and pole placement controllers are used to stabilize the triple inverted pendulum upside. The impulse response simulation of the open loop system shows us that the pendulum is unstable. The comparison of the (...) closed loop impulse response simulation of the pendulum with LQR and pole placement controllers results that both controllers have stabilized the system but the pendulum with LQR controllers have a high overshoot with long settling time than the pendulum with pole placement controller. Finally the comparison results prove that the pendulum with pole placement controller improve the stability of the system. (shrink)

Con la entrada en vigor del Tratado de Lisboa, la Carta de Derechos Fundamentales adquiere eficacia jurídica, y se prevé la posibilidad de que la Unión Europea se adhiera al Convenio de Roma. En este trabajo pretendemos acercarnos a los antecedentes que han justificado una huída de la tutela de los derechos fundamentales de base jurisprudencial desarrollada por el Tribunal de Justicia hacia una formalización de la misma, a través de dos caminos: la formalización a través de una declaración (...) de derechos que se ha concretado en la Carta de Derechos Fundamentales, y la adhesión al Convenio de Roma. Finalmente trataremos de esbozar las perspectivas que se abren en el horizonte constitucional de la Unión Europea, donde gozamos ya de un Tribunal de Justicia que ejercerá una función tan constitucional como la tutela de los derechos fundamentales, contenidos ya en una declaración con fuerza jurídica, cuya interpretación se vincula al Convenio de Roma. (shrink)

Most studies on Nietzsche seldom associate him with the dialectic method. We readily think of Socrates, Hegel, and Marx when we hear of dialectic, but very rarely, if at all, of Nietzsche. To date, very few studies on Nietzsche have claimed that one of the German philosopher's underpinning philosophical methodologies in his literary oeuvre is the dialectic. This paper thus intends to show that Nietzsche has been employing the dialectic throughout his writings, especially in his treatment of the "free spirits"-a (...) recurring subject in his different compositions. To do this, I will first revisit the meaning of dialectic in Socrates, Hegel, and Marx and subsequently argue that in Nietzsche, a type of dialectic akin to Hegel's permeates his writings. In the next parts of this paper, I will discuss in-depth how for Nietzsche, the incarnation of the free spirits involves not just one, but a continuum of triple dialectic. I will argue that to become a free spirit, one must constantly apply the dialectics of (1) criticality and openness, (2) unlearning and relearning, and (3) overcoming and becoming. These dialectics, in my view, are the necessary conditions for any individual to be truly free. In this paper, I will importantly highlight that these dialectics run through Nietzsche's works starting from the early up to the final period of his literary productivity. (shrink)

Abstracto: Notas introductorias a la fenomenología realista de la persona, fundada en el seguimiento del saber del corazón y de la voluntad además del intelecto. Se presenta un método iterativo triple de seguimiento filosófico que corresponde con las facultades humanas y la vida intencional. Sentido trascendente de la verdad, valor y virtud y visión espiritual de la persona. Escrito inspirado en la filosofía de von Hildebrand.

English: We analyzed the motivations that Catholic seminarians in Portugal evoke as important factors for their decision to follow the priesthood. We proposed working hypotheses according to which the speech of seminarians could reflect both the influence of classical religious socialization, agents like family and the parish community, as well as more subjective elements related to the idea of a vocation to the priesthood. The results indicated the presence of these factors and showed that the reasons related to the priestly (...) vocation and desire to serve God and the Church appear as more important than the influence of family or other reasons. -/- Português: Analisamos as motivações que os seminaristas católicos em Portugal evocam como fatores importantes para a sua decisão de seguir o sacerdócio. Propusemos hipóteses de trabalho segundo as quais o discurso dos seminaristas poderia refletir tanto a influência de agentes clássicos de socialização religiosa, como a família e a comunidade paroquial, como elementos mais subjetivos relacionados com a ideia de vocação para o sacerdócio. Os resultados indicaram a presença desses fatores e mostraram que os motivos relacionados com a vocação sacerdotal e a vontade de servir a Deus e a Igreja aparecem como mais importantes do que a influência da família ou de outros significativos. (shrink)

Reseña introductoria para una interpretación teológica de la obra literaria de C.S. Lewis.

This paper aims to construct a new formula that generates a generalized version of congruent numbers based on a generalized version of Pythagorean triples. Here, an elliptic curve equation is constructed from the derived generalized version of Pythagorean triples and congruent numbers and gives some new results.

Nesta entrada irei apresentar uma nova taxonomia sistemática das nossas capacidades imaginativas, coerente com os tratamentos convencionais em ciência cognitiva, filosofia da mente e estética. Em particular, irei distinguir entre a imaginação não-proposicional e a imaginação proposicional, o que inclui ainda outras subvariedades, como a imaginação objectual, a imagética, a imaginação experiencial, a suposição, o faz-de-conta e outras.

Uma entrada produtiva para explorar o funcionamento discursivo das textualidades digitais é o modo como a autoria se relaciona com a inscrição político-ideológica do sujeito, historizando o discurso em suas diferentes materialidades significantes2. Para este trabalho, trago compreensões sobre os vlogs (videologs) que circulam e são produzidos para a plataforma YouTube. Nos vlogs, a tomada de posição de um “eu”, no efeito de falar diretamente para a câmera e assumindo o “falar sobre” (a vida pessoal, fatos cotidianos, comentários sobre (...) acontecimentos midiáticos, ciência e política, e dicas de atividades específicas ligadas a jogos de videogames, beleza e gastronomia) se dá no encontro de uma formulação estruturada pela imbricação de diferentes materialidades significantes (a imagem, o corpo, a sonoridade, a língua) e os rituais de criação de um vlog regulamentados e determinados pelo e no YouTube. (shrink)

En esta entrada se mencionan las principales cuestiones en los fundamentos de la mecánica estadı́stica y la termodinámica, y las cuestiones filosóficas en las que repercuten estas áreas de la fı́sica. Al final se añaden lecturas recomendadas, enfatizando las traducidas al español.

Coincidiendo con su entrada como miembro del equipo de trabajo del Institut für Sozialforschung, Herbert Marcuse comienza a desarrollar una teoría materialista de la sociedad alejada del heideggerianismo de su juventud. Durante el período comprendido entre 1933 y 1936, el autor berlinés escribe una serie de artículos cuestionando la deriva política de la filosofía existencial en Alemania. En ellos se confronta con las versiones vulgarizadas de la Lebensphilosophie y de la fenomenología -encabezadas por Heidegger- que proveyeron una suerte de (...) fundamentación filosófica a la “concepción del mundo” (Weltanschauung) del realismo heroico y a las políticas socio-económicas del Estado total-autoritario. (shrink)

Este ensaio celebra as cinco décadas da publicação do livro A ordem do discurso de Michel Foucault, realizando uma reflexão acerca de sua repercussão entre as ciências sociais e sobre seus usos, principalmente, no campo da linguagem na parte relacionada à análise do discurso de linha francesa. Portanto, trata-se de uma retrospectiva crítica cuja análise começa com a entrevista que Foucault concedeu algumas semanas antes de proferir esta aula aos brasileiros Sergio Paulo Rouanet e José Guilherme Merquior. Em seguida, o (...) presente trabalho faz uma breve história da entrada de Foucault ao Collège de France e, por fim, lida com a microfísica do discurso que se encontra nesta aula, sobretudo, da rarefação do sujeito, além dos seus usos nas ciências humanas e sociais mais o campo da linguagem em torno da pragmática e das análises de discurso. (shrink)

This text examines the socio-professional guidance of Comorian migrants residing on La Réunion Island. It mainly questions the process whereby guidance is constructed as a professional situation. To apprehend the complexity of the process, we have drawn on an ethnographical procedure (Woods, 1990) based on a dual source of data—that of the guide and that of the guided—as well as a micro-sociological approach (Thomas, 1923 ; Goffman, 1993 ; Lapassade, 1997) allowing us to link the concepts of situation definition and (...) conflict in situation definition. Finally, the article mobilizes an intercultural approach (Abdallah-Pretceille, 2003 ; Clanet, 1990 ; Camilleri, 1993) which, in reference to a threefold subjectivist, interactionist and situational perspective, aims to shed light on the dimensions of guidance that are otherness and heterogeneity. Ce texte traite de l’accompagnement socioprofessionnel des migrants comoriens résidant dans l’île de La Réunion. Il questionne principalement le processus de construction de l’accompagnement en tant que situation professionnelle. Pour appréhender la complexité de ce processus, nous avons convoqué une démarche ethnographique (Woods, 1990) privilégiant une double entrée : celle de l’accompagnateur et celle de l’accompagné, une approche microsociologique (Thomas, 1923 ; Goffman, 1993 ; Lapassade, 1997) permettant d’articuler les concepts de définition de la situation et de conflit de définition de la situation et enfin une approche interculturelle (Abdallah-Pretceille, 2003 ; Clanet, 1990 ; Camilleri, 1993) visant à élucider, en référence à une triple perspective : subjectiviste, interactionniste et situationnelle, les dimensions altéritaire et hétérogène de l’accompagnement. (shrink)

Computer-based argument mapping greatly enhances student critical thinking, more than tripling absolute gains made by other methods. I describe the method and my experience as an outsider. Argument mapping often showed precisely how students were erring (for example: confusing helping premises for separate reasons), making it much easier for them to fix their errors.

The aim of this doctoral dissertation is to closely explore the nature of Einstein’s block universe and to tease out its implications for the nature of time and human freedom. Four questions, in particular, are central to this dissertation, and set out the four dimensions of this philosophical investigation: (1) Does the block universe view of time follow inevitably from the theory of special relativity? (2) Is there room for the passage of time in the block universe? (3) Can we (...) distinguish past from future in the block universe? (4) Is there room for human freedom in the block universe? Although the answer of most philosophers would be yes, triple no, my own answer, controversially, is no, triple yes. -/- I thereby challenge the status quo with respect to each of these metaphysical questions, and argue that none of these questions can be answered from looking at physics alone. Physics may constrain our metaphysics, but it certainly does not settle it. What is needed in order to answer these questions, are additional metaphysical assumptions that fall outside the scope of modern physics. My primary goal in this dissertation, therefore, is not to settle the debates on the nature of time and human freedom, but to clarify them by expliciting the metaphysical assumptions that are otherwise left implicit. (shrink)

En las dos entregas anteriores abordamos el inicio de la evolución del pensamiento matemático, desde el uso de herramientas matemáticas para problemas de cálculo concreto en la antigua Babilonia, pasando por el inicio de las matemáticas abstractas, las demostraciones y el nacimiento de la “geometría por la geometría” desde la visión religioso-filosófica de Platón y los pitagóricos, hasta la síntesis de ambas visiones en las matemáticas de la India, China y el mundo árabe, que fue la puerta de entrada (...) de las matemáticas a Europa, alrededor del siglo XV. (shrink)

Trata-se de investigar de que maneira a vida cavaleiresca e a vida cortês se constituem e se opõem na Grã-Bretanha da virada do século XVI para o XVII. Para isso, será utilizado, como porta de entrada, um estudo do personagem Sir John Falstaff e de como esse homem se relaciona com a moralidade cortês e cavaleiresca própria da época em que seu criador escreveu. Desse modo, para além das peças de Shakespeare em que se encontra esse personagem, também será (...) necessário consultar manuais de cortesia (como o de Castiglione), bem como investigar a Ordem da Jarreteira, à qual o dramaturgo britânico associa seu personagem. Por fim, espera-se, com esta pesquisa, contribuir para os estudos acerca das relações entre cavalaria, cortesia e polidez já que, como se sabe, Shakespeare passa a ser tomado, no século XVIII, como um dos autores importantes para a formação moral das luzes britânicas. (shrink)

Aunque el populismo es uno de los conceptos políticos más empleados en nuestra época, suele decirse que también es uno de los más escasamente comprendidos (Taggart 2002, 62), y hay incluso quien cree que está rodeado de un “completo caos conceptual” (Müller 2016, 11). También hay quien ha intentado clasificar diferentes aproximaciones al populismo (véase especialmente Taggart 2000, 10-22; también Panizza 2005, 2-3; Rovira Kaltwasser 2012, 186-96; Weyland 2017, 51-55). Sin embargo, lo cierto es que el principal consenso académico sobre (...) el populismo es, precisamente, que no hay ningún gran consenso sobre lo que pueda ser el populismo. Por eso hay quien dice que el populismo es un ejemplo paradigmático de lo que Gallie (1955) denominó “conceptos esencialmente controvertidos” (Weyland 2001; Mudde y Rovira Kaltwasser 2013; 2017). -/- Semejantes dificultades para acordar una definición permiten explicar por qué prácticamente cualquier texto académico sobre el populismo empieza advirtiendo que en este debate hay que andar con pies de plomo. Así las cosas, esta entrada no aspira a ofrecer ninguna definición concluyente del populismo (para intentos de ese tipo, véase Mansbridge y Macedo 2019 o Urbinati 2019b). Cada sección tiene una aspiración más modesta. La primera identifica algunas dificultades que complican la comprensión y definición del populismo. La segunda sección presenta dos rasgos en los que, a pesar de las discrepancias, la mayoría de las definiciones del populismo coinciden. La tercera ofrece una reconstrucción sintética de la teoría populista desarrollada por Laclau y Mouffe –dos de los teóricos más influyentes tanto política como académicamente. (shrink)

A classical probabilistics explanation for a typical quantum effect in Hardy's paradox is demonstrated.

Achieving space domain awareness requires the identification, characterization, and tracking of space objects. Storing and leveraging associated space object data for purposes such as hostile threat assessment, object identification, and collision prediction and avoidance present further challenges. Space objects are characterized according to a variety of parameters including their identifiers, design specifications, components, subsystems, capabilities, vulnerabilities, origins, missions, orbital elements, patterns of life, processes, operational statuses, and associated persons, organizations, or nations. The Space Object Ontology provides a consensus-based realist framework (...) for formulating such characterizations in a computable fashion. Space object data are aligned with classes and relations in the Space Object Ontology and stored in a dynamically updated Resource Description Framework triple store, which can be queried to support space domain awareness and the needs of spacecraft operators. This paper presents the core of the Space Object Ontology, discusses its advantages over other approaches to space object classification, and demonstrates its ability to combine diverse sets of data from multiple sources within an expandable framework. Finally, we show how the ontology provides benefits for enhancing and maintaining longterm space domain awareness. (shrink)

Tomamos como certo que os nossos sentidos nos colocam em contato com o ambiente ao nosso redor. Enquanto caminhamos em uma rua, vemos obstáculos que temos de contornar ou remover. Mesmo de costas, podemos ouvir a bicicleta que se aproxima e dar passagem. Em suma, por meio de experiências perceptivas (visuais, auditivas, olfativas etc.), ficamos conscientes de objetos ou eventos que estejam ocorrendo ao nosso redor. Além disso, com base no que percebemos, podemos formar e manter crenças acerca do ambiente (...) e, assim, adquirir conhecimento perceptivo acerca do mundo. A importância desse conhecimento acerca do que está ao nosso alcance perceptivo é inestimável para a nossa sobrevivência e a condução de nossos projetos cotidianos. Contudo, podemos querer saber (1) se de fato temos acesso ao mundo físico circundante por meio das nossas experiências perceptivas, e (2) se e como essas experiências justificam as nossas crenças acerca do que percebemos. Esses problemas são centrais para a epistemologia da percepção, embora não sejam os únicos. Nessa entrada, abordaremos esses dois problemas. (shrink)

Achieving space situational awareness requires, at a minimum, the identification, characterization, and tracking of space objects. Leveraging the resultant space object data for purposes such as hostile threat assessment, object identification, and conjunction assessment presents major challenges. This is in part because in characterizing space objects we reference a variety of identifiers, components, subsystems, capabilities, vulnerabilities, origins, missions, orbital elements, patterns of life, operational processes, operational statuses, and so forth, which tend to be defined in highly heterogeneous and sometimes inconsistent (...) ways. The Space Domain Ontologies are designed to provide a consensus-based realist framework for formulating such characterizations in a way that is both consistent and computable. Space object data are aligned with classes and relations in a suite of ontologies built around the existing Space Object Ontology. They are stored in a dynamically updated Resource Description Framework triple store, which can be queried to support space situational awareness and the needs of spacecraft operators and analysts. This paper provides an overview of the Space Domain Ontologies and their development and use. It presents the motivation for and advantages of the Space Domain Ontologies, including the benefits they provide for enhancing and maintaining long-term space situational awareness. (shrink)

Una imagen muy generalizada a la hora de entender el software de computador es la que lo representa como una “caja negra”: no importa realmente saber qué partes lo componen internamente, sino qué resultados se obtienen de él según ciertos valores de entrada. Al hacer esto, muchos problemas filosóficos son ocultados, negados o simplemente mal entendidos. Este artículo discute tres unidades de análisis del software de computador, esto es, las especificaciones, los algoritmos y los procesos computacionales. El objetivo central (...) es entender las prácticas cientficas e ingenieriles detrás de cada unidad de software, así como analizar su metodología, ontología y epistemología. (shrink)

Should editors of scientific journals practice triple-anonymous reviewing? I consider two arguments in favor. The first says that insofar as editors’ decisions are affected by information they would not have had under triple-anonymous review, an injustice is committed against certain authors. I show that even well-meaning editors would commit this wrong and I endorse this argument. The second argument says that insofar as editors’ decisions are affected by information they would not have had under triple-anonymous review, it (...) will negatively affect the quality of published papers. I distinguish between two kinds of biases that an editor might have. I show that one of them has a positive effect on quality and the other a negative one, and that the combined effect could be either positive or negative. Thus I do not endorse the second argument in general. However, I do endorse this argument for certain fields, for which I argue that the positive effect does not apply. (shrink)

Attempts to unify Marxist and feminist social critique have been vexed by the fact that ‘patriarchy’ predates the advent of capitalism (its transhistorical status). Feminists within the Marxist, socialist, and materialist traditions have responded to this point by either granting patriarchy a certain autonomy relative to capitalism (the ‘dual/triple systems’ approach), or by suggesting that patriarchal relations have a foundational and necessary status in the history of capitalist development (which we term the ‘origins-subsistence’ approach). This paper offers an alternative (...) account of the relationship between capitalism and the transhistorical status of ‘patriarchy’. In aid of a ‘unitary theory’ of Marxist Feminism, we argue that the transhistorical status of patriarchy is better understood through an application of Marx’s concepts of formal and real subsumption. A modified version of these concepts can illuminate not only capitalist appropriation of antecedent social and economic forms, but also its capacity to produce new forms of gendered exploitation and oppression. (shrink)

Nosso intuito, nesse trabalho, é compreender a maneira como as produções textuais próprias da internet colocam em jogo noções como as de autoria, legitimidade, circulação, formulação e arquivo. No procedimento de (des)montagem do corpus, recorremos aos trabalhos da Análise de Discurso Materialista, principalmente relacionados ao Discurso da Escritoralidade (GALLO,2011),ao efeito-rumor (SILVEIRA, 2015) e aos processos de legitimação no digital(ADORNOde OLIVEIRA, 2015). Assim,a descrição do conjunto heterogêneo do arquivo de referência para análise, assim como as primeiras entradas analíticas do vídeo “A (...) desinformação do whatsapp e facebook“, de Felipe Castanhari,começa a apontar para uma tomada de posição que se sustenta, contraditoriamente, pela recusa dos saberes legitimados advindos das instâncias midiáticas tradicionais, ao mesmo tempo em que parece se sustentar em um senso comum que permite retomar um discurso advindo dessas mesmas mídias, reforçando, desse modo, a noção de legitimidade como evidente de um campo institucional. Equívocos do político imbricados no funcionamento dissimétrico da memória discursiva. (shrink)

A ideia de que certas categorias, propriedades, eventos, ou factos, são construídos socialmente tem sido defendida nas ciências sociais e humanidades desde meados do século xx. Nas últimas décadas, vários filósofos da tradição analítica começaram a dedicar mais atenção à possibilidade de que haja tipos de coisas construídas socialmente. A ideia complementa outra ideia relativamente consensual hoje em dia: a de que existem tipos naturais, mas que nem tudo o que existe constitui um tipo natural. São particularmente interessantes os tipos (...) de coisas que parecem naturais, mas que se argumenta serem na realidade construídos socialmente. Nesta entrada, identifico o papel que as teses construtivistas têm no progresso social e político, distingo entre várias formas de construtivismo teoricamente interessantes – causal e constitutivo, e discuto três objecções à ideia do construtivismo factual. (shrink)

¿Qué ha pasado con el problema del cardinal del continuo después de Gödel (1938) y Cohen (1964)? Intentos de responder esta pregunta pueden encontrarse en los artículos de José Alfredo Amor (1946-2011), "El Problema del continuo después de Cohen (1964-2004)", de Carlos Di Prisco , "Are we closer to a solution of the continuum problem", y de Joan Bagaria, "Natural axioms of set and the continuum problem" , que se pueden encontrar en la biblioteca digital de mi blog de Lógica (...) Matemática y Fundamentos de la Matemática (ver). También en la entrada "The Continuum Hypothesis" de la web de Enciclopedia de Filosofía de la Universidad de Stanford existe información importante y actualizada al respecto. En esta breve nota se comenta sobre el tema de una manera divulgativa. (shrink)

We present in this paper a novel ontological theory of events whose central tenet is the Aristotelian distinction between the object that changes and the actual subject of change, which is what we call an individual quality. While in the Kimian tradition events are individuated by a triple ⟨ o, P, t ⟩, where o is an object, P a property, and t an interval of time, for us the simplest events are qualitative changes, individuated by a triple (...) ⟨ o, q, t ⟩, where q is an individual quality inhering in o or in one of its parts. Detaching the individuation of events from the property they exemplify results in a fine-grained theory that keeps metaphysics and semantics clearly separate, and lies between the multiplicative and the unitarian approaches. We discuss then the way language refers to events, observing that, in most cases, event descriptions refer to complex, cognitively relevant clusters of co-occurring qualitative changes, which exhibit a synchronic structure depending on the way they are described. Contra Bennett, who famously argued that the semantics of event names ultimately depends on “local context and unprincipled intuitions”, we show how the lexicon provides systematic principles for individuating such clusters and classifying them into kinds. Finally, we address some open challenges in the semantics of locative and manner modifiers. (shrink)

In this paper, we take up an old issue that of pragmemes, broached by Mey and further explored by Capone. It is not easy to define pragmemes and distinguish them sufficiently from speech acts (units of language use broached by Austin and Searle) or from Wittgensteinian language games or from macro speech acts (see van Dijk on macrostructures) or from Goffman’s scripts. The best idea we could develop about pragmemes is that they instantiate the triple articulation of language, proposed (...) by Jock Wong; being essentially composed of phonological-syntactic units, that have a certain content relative to a social situation and to a certain culture, pragmemes express a certain function (or illocutionary force), like, e.g., modifying society or some aspect of it. They are part of a chapter that can be called either “societal pragmatics” or “emancipatory pragmatics,” to use the words by Mey. In fact, knowledge of how language is used to diminish the rights of people and to propagate the “status quo” may be instrumental to give rights and power to ordinary human beings who are oppressed by political and economical structures. -/- . (shrink)

El presente trabajo tiene como objetivo analizar los principales cambios que implicará para aquellos ejercicios iniciados a partir del 1 de enero de 2018, la entrada en vigencia de la Norma Internacional de Información Financiera (NIIF) 15 – Ingreso de Actividades Ordinarias Procedentes de Contratos con Clientes- sustituyendo a las Norma Internacional de Contabilidad (NIC) 11 – Contratos de Construcción-, NIC 18 – Ingresos de Actividades Ordinarias-, Interpretación desarrollada por el Comité de Interpretaciones de las Normas Internacionales de Información (...) Financiera (CINIIF) 13 – Programas de Fidelización de Clientes-, CINIIF 15 – Acuerdos para la Construcción de Inmuebles-, CINIIF 18 – Transferencias de Activos procedentes de Clientes-, e Interpretación desarrollada por el Comité de Interpretaciones de Normas Internacionales de Contabilidad (SIC) 31 – Ingresos-Permutas de Servicios de Publicidad-. A tales efectos, analizaremos los principales lineamientos contables establecidos por la NIIF 15, a través del modelo de las cinco etapas y de otros aspectos que a nuestro entender son importantes presentando algunos casos prácticos para un mejor entendimiento. (shrink)

Many people assume that serious reflection on animal ethics arose because of recent technological progress, the sharp rise in human population, and consequent pressure on global ecology. They consequently believe that this sub-discipline is relatively new and that traditional religions have little or nothing to offer. In spite of this however, we are currently seeing a heightened awareness of religion’s important role in all areas of individual and communal life, for better or for worse. As regards our relations with nature (...) in general and with animals in particular, and as regards the foundational idea of creaturehood, religious traditions have played, and are still playing, a central role in molding the subliminal conscience of billions of people, guiding their moral dispositions that often remain unarticulated. This paper therefore explores our relation to animals by referring not only to the binary conceptual structure animality-humanity, as philosophers often do, but by referring also to the triple conceptual structure animality-humanity-divinity. After critically evaluating some of the relevant attitudes that derive from the major world religions, the paper tries to determine the extent to which the doctrine of these religions converge on some useful central principles regarding animal ethics and animal production. The result of this research supplies added support to the claim that the study of religious outlooks in this area serves to rediscover neglected perspectives and thereby to enlarge the horizon of current philosophical work. (shrink)

El tratamiento contable y fiscal de los ingresos por ventas de inmuebles a plazo requieren en la actualidad especial atención por diversos motivos. En materia contable, por el reciente cambio que esta normativa tuvo con la entrada en vigencia de la NIIF 15, aplicable a las operaciones de referencia, considerando las dificultades que por lo general tiene la adopción de nuevas normas contables. En materia fiscal, por la “pobre” redacción que a nuestro entender presenta el artículo 13 del Decreto (...) Nº 150/007 reglamentario del IRAE -que otorga un tratamiento fiscal particular a las operaciones en cuestión- y puede llevar a diversas interpretaciones, desde por ejemplo si su aplicación es obligatoria, hasta qué resultados quedan incluidos en el mismo. Otro motivo relevante es la consideración del componente financiero, siempre presente en este tipo de transacciones. Lo anteriormente expuesto, nos lleva a plantearnos la hipótesis de que en nuestro país existen diferentes interpretaciones en el tratamiento contable y fiscal de la operación en cuestión. A los efectos de demostrarla, y luego de un estudio de la normativa aplicable, se realizó un relevamiento de la situación actual sobre el tema de estudio en algunos de los principales estudios contables referentes en la materia. La investigación concluye en que la hipótesis planteada resulta ser parcialmente verdadera, ya que se constataron diversas interpretaciones en la aplicación de la normativa fiscal, pero no así en la contable, aunque en esta última, se detectaron casos de incumplimiento. En virtud de esas diversas interpretaciones, este equipo de investigación aporta el método que aplicaría al caso tratado. (shrink)

El artículo aborda el itinerario biográfico e intelectual del primer Marcuse con el trasfondo del influjo de la Lebensphilosophie diltheyana, la analítica ontológica del Dasein y la hermenéutica de la facticidad heideggerianas en su pensamiento. Hasta su entrada en el Institut für Sozialforschung en 1932, la obra de Marcuse aspira a combinar la ontología fundamental de la historicidad con una antropología filosófica de inspiración marxiana. Sin embargo, Marcuse va a ir abandonando progresivamente cualquier pretensión de fundamentar ontológicamente el materialismo (...) histórico y se orientará hacia el desarrollo de una teoría dialéctica de la sociedad ónticamente situada. (shrink)

El artículo aborda el itinerario biográfico e intelectual del primer Marcuse con el trasfondo del influjo de la Lebensphilosophie diltheyana, la analítica ontológica del Dasein y la hermenéutica de la facticidad heideggerianas en su pensamiento. Hasta su entrada en el Institut für Sozialforschung en 1932, la obra de Marcuse aspira a combinar la ontología fundamental de la historicidad con una antropología filosófica de inspiración marxiana. Sin embargo, Marcuse va a ir abandonando progresivamente cualquier pretensión de fundamentar ontológicamente el materialismo (...) histórico y se orientará hacia el desarrollo de una teoría dialéctica de la sociedad ónticamente situada. (shrink)

Todas las prácticas ancestrales relacionadas con el parto y la maternidad tienen para las comunidades mapuce un profundo anclaje cultural. ¿Qué sucede cuando la mujer mapuce va a parir a un hospital público del sistema de salud hegemónico? ¿Se respeta su cosmovisión? ¿Se valoran sus saberes? ¿Se la escucha? En este libro, Cintia Rodríguez Garat aborda la atención sanitaria de parto de las mujeres mapuce en la localidad de Las Coloradas, provincia del Neuquén, y se pregunta si en esta práctica (...) prevalece el respeto a sus derechos culturales. Esta es la puerta de entrada a un profundo análisis de la situación de opresión interseccional que han padecido históricamente las mujeres mapuce, producto de múltiples discriminaciones, con eje en las relaciones de género, clase y etnia. -/- El estudio busca justificar la implementación de políticas públicas, basadas en una concepción de justicia epistémica, para promover en Neuquén y en el resto del país el derecho a la salud desde la pluralidad histórica de la diversidad cultural y con perspectiva de género. (shrink)

La interpretación de la dialéctica hegeliana que el joven Marcuse lleva a cabo en sus escritos tempranos «Sobre el problema de la dialéctica I y II» (1930-1931) y «Ontología de Hegel y teoría de la historicidad» (1932) contrarresta las críticas de Heidegger a la dialéctica de Hegel. La lectura de ambos autores también diverge en su comprensión acerca del estatuto y el alcance del fenómeno de la temporalidad en la filosofía hegeliana. Sin embargo, cuando dilucida el concepto de historicidad (Geschichtlichkeit) (...) en Hegel, Marcuse advierte la tensión existente en su sistema entre el concepto ontológico de «vida» y la idea del «saber absoluto». A partir de su entrada en el Institut für Sozialforschung, el autor berlinés abandonará la tematización del concepto de historicidad —tarea que había ocupado un lugar central en sus primeros escritos— por considerar que dicho concepto, demasiado distorsionado por la tradición ontológico-existencial, es inconciliable con la dialéctica materialista. (shrink)