Van Rensselaer Potter (1911-2001), le biologiste à l’origine du terme « bioéthique » dans les écrits nord-américains, considère que « real bioethics falls in the context of the ideals of […] Aldo Leopold », un forestier, philosophe et poète ayant marqué le XXe siècle. Associer Leopold à Potter a pour effet de placer la bioéthique dans la famille des éthiques de l’environnement, ce qui la différencie du sens conventionnel retenu en médecine et en recherche depuis le Rapport (...) Belmont (1979), une déclaration ayant propulsé l’institutionnalisation de la bioéthique en Amérique du Nord. Cependant, diviser la bioéthique entre le médical et l’environnemental est réducteur. Potter propose au contraire une bioéthique globale s’intéressant aux enjeux situés à leur interface, dont ceux concernant la terre, la vie sauvage, la surpopulation, la consommation, etc. Cet article vise à amorcer un nouveau chantier d’analyse de la pensée de Potter en s’appuyant sur l’héritage de Leopold en biologie. Une synthèse de cette vision potterienne est proposée de manière à considérer son œuvre comme un tout cohérent s’intégrant aux grands débats qui transcendent les XXe et XXIe siècles. Sa vision apparaît comme une sagesse collective et prospective sous la forme d’une science de la survie et d’un code de bioéthique. Dépassant l’éthique de l’environnement, son association avec Leopold offre un modèle de la complexité s’imposant comme cas indissociable du contexte qui l’englobe, en améliorant nos façons d’intervenir en pratique dans un monde en constante transformation, à titre de gouvernance adaptative et de sagesse de la responsabilité. (shrink)

For Van Rensselaer Potter (1911–2001), Global Bio-Ethics is about building on the legacy of Aldo Leopold (1887–1948), one of the most notable forest managers of the twentieth century who brought to light the importance of pragmatism in the sciences and showed us a new way to proceed with environmental ethics. Following Richard Huxtable and Jonathan Ives's methodological 'Framework for Empirical Bioethics Research Projects' called 'Mapping, framing, shaping,' published in BMC Medicine Ethics (2019)), we propose operationalizing a framework for (...) Global Bio-Ethics by hybridizing approaches in empirical bioethics and ecosystem management. We explain this framework using the metaphor of forest management. This mixed approach is articulated through three phases: (1) mapping the “landscape” to build a working theory, (2) framing the “scene” to prepare the fieldwork, and (3) shaping bioethics “tools” to stimulate cooperation. Applying this methodology, an adaptive management cycle is outlined to help ensure that political processes are sustainable and socially acceptable, still based on strategic and ethical thinking, but also capable of reshaping failing policies. (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)

This paper examines the integration and unification of the philosophy and psychology of well-being. For the most part, these disciplines investigate well-being without reference to each other. In recent years, however, with the maturing of each discipline, there have been a growing number of calls to integrate the two. While such calls are welcome, what it means to integrate well-being philosophy and psychology can vary greatly depending on one’s theoretical and practical ends. The aim of this paper is to provide (...) a novel conceptual framework for thinking about integrating well-being philosophy and psychology that systematically categorizes different kinds of integration projects. We divide existing attempts in the literature into three broad categories according to the perspective from which the integration takes place: (1) top-down meta-theoretical unification; (2) psychological integration within philosophy; and (3) philosophical integration within psychology. These categories are then broken down into various further subcategories. Our aim in providing this framework is both to facilitate the assessment and comparison of existing integration attempts and to provide a roadmap for future integration attempts. For each category, we discuss one or two representative examples of the approaches. By doing so, we hope to generate interest in the wide variety of existing integration projects, as well as to generate discussion concerning the benefits and pitfalls of different approaches. (shrink)

Many so-called “cognitivist” theories of the emotions account for the meaningfulness of emotions in terms of beliefs or judgments that are associated or identified with these emotions. In recent years, a number of analytic philosophers have argued against these theories by pointing out that the objects of emotions are sometimes meaningfully experienced before one can take a reflective stance toward them. Peter Goldie defends this point of view in his book The Emotions: A Philosophical Exploration. Goldie argues that emotions are (...) meaningful in a way that is different from the meaningfulness of beliefs. He describes this meaningfulness in terms of “feeling towards,” which he identifies as a unique type of intentionality characteristic of emotions. The independence of feeling-towards from acts like believing is most clearly brought out by cases in which there is not enough time to form a belief but in which a person experiencing feelings towards an object responds emotionally in a way that is meaningful to them. Employing a similar type of argument, the phenomenologist Max Scheler argues that certain types of acts of feeling are phenomenologically prior to presentative acts of perception, representation, or imagination. Scheler supports his claim about the phenomenological priority of such acts of feeling by referring to cases in which the presented contents of an object are hidden or obscured but where the object of feeling, value, remains adequately given. I endeavor to show how Scheler draws support for his position from these cases and the great significance of his interpretation of these cases for his philosophical outlook as a whole. I close by considering some questions about his interpretation and use of these cases. (shrink)

Peter Abelard's claim that universals are only words is well known, yet its metaphysical bearing for Abelard's philosophy is much disputed. Peter King has recently suggested that Abelard's nominalism is only an element of his larger irrealist metaphysic. Against this interpretation, I argue that Abelard's view is better understood as a form of moderate realism and a development of the solution attempted by Boethius in his Second Commentary on Porphyry's Isagoge. Both Abelard and Boethius clearly deny the independent existence of (...) universals, yet they should not be called irrealists, since they agree that universal words or concepts have a firm basis in real, individual things. (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)

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.

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.

Iconic photographs are visual arguments depicting an, often dramatic, particular situation showing victims of disasters. Spectators watching the photo of the particular situation, empathise with it, and project the feelings evoked onto the events that form the context for the scene in the picture. This mobilises them into political action. In the process, however, the depicted personal misery is perused to exemplify the larger events. The tragedy of iconic photographs is analysed not as the misery experienced by the depicted persons, (...) but as the breach of their right to shame which is required for the photo to acquire iconicity. Examples are addressed, as well as the contrast classes of the self-portrait and Byzantine icons. (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 article , I first engage in some conceptual clarification of what the words "imagine," "imagining," and "imagination" can mean. Each has a constructive sense, an attitudinal sense, and an imagistic sense. Keeping the senses straight in the course of cognitive theorizing is important for both psychology and philosophy. I then discuss the roles that perceptual memories, beliefs, and genre truth attitudes play in constructive imagination, or the capacity to generate novel representations that go well beyond what's prompted by (...) one's immediate environment. (shrink)

I argue that psychology and epistemology should posit distinct cognitive attitudes of religious credence and factual belief, which have different etiologies and different cognitive and behavioral effects. I support this claim by presenting a range of empirical evidence that religious cognitive attitudes tend to lack properties characteristic of factual belief, just as attitudes like hypothesis, fictional imagining, and assumption for the sake of argument generally lack such properties. Furthermore, religious credences have distinctive properties of their own. To summarize: factual beliefs (...) are practical setting independent, cognitively govern other attitudes, and are evidentially vulnerable. By way of contrast, religious credences have perceived normative orientation, are susceptible to free elaboration, and are vulnerable to special authority. This theory provides a framework for future research in the epistemology and psychology of religious credence. (shrink)

Imaginative representations are crucial to the generation of action--both pretense and plain action. But well-known theories of imagination on offer in the literature [1] fail to describe how perceptually-formatted imaginings (mental images) and motor imaginings function in the generation of action and [2] fail to recognize the important fact that spatially rich imagining can be integrated into one's perceptual manifold. In this paper, I present a theory of imagining that shows how spatially rich imagining functions in the generation of action. (...) I also describe the imaginative structures behind two under-explored forms of action: semi-pretense and pretense layering. In addition, I suggest that my theory of imagining meshes better than the competitors with current work in cognitive and affective neuroscience. (shrink)

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)

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)

**No longer the current version available on SEP; see revised version by Sharon Crasnow** -/- Feminists have a number of distinct interests in, and perspectives on, science. The tools of science have been a crucial resource for understanding the nature, impact, and prospects for changing gender-based forms of oppression; in this spirit, feminists actively draw on, and contribute to, the research programs of a wide range of sciences. At the same time, feminists have identified the sciences as a source as (...) well as a locus of gender inequalities: the institutions of science have a long tradition of excluding women as practitioners; feminist critics of science find that women and gender (or, more broadly, issues of concern to women and sex/gender minorities) are routinely marginalized as subjects of scientific inquiry, or are treated in ways that reproduce gender-normative stereotypes; and, closing the circle, scientific authority has frequently served to rationalize the kinds of social roles and institutions that feminists call into question. -/- Feminist perspectives on science therefore reflect a broad spectrum of epistemic attitudes toward and appraisals of science. Some urge the reform of gender inequities in the institutions of science and call for attention to neglected questions with the aim of improving the sciences in their own terms; they do not challenge the standards and practices of the sciences they engage. Others pursue jointly critical and constructive programs of research that, to varying degrees, aim at transforming the methodologies, substantive content, framework assumptions, and epistemic ideals that animate the sciences. The content of these perspectives, and the degree to which they generate transformative critique, depends not only on the types of philosophical and political commitments that inform them but also on the nature of the sciences and subject domains on which they bear. Feminist perspectives have had greatest impact on sciences that deal with inherently gendered subjects—the social and human sciences—and, secondarily, on sciences that study subjects characterized in gendered terms, metaphorically or by analogy (projectively gendered subjects), chiefly the biological and life sciences. Feminist perspectives are relevant to sciences that deal with non-gendered subject matters, but perspectives vary substantially in content and in critical import depending on the sciences and the particular research programs they engage. (shrink)

This article explores how institutions play a pivotal role in shaping collective knowledge and ignorance concerning the human–animal relationship. It contends that institutions, by obstructing or facilitating the production and dissemination of knowledge, significantly influence societal perceptions of animals, and in turn, our treatment of them. Such epistemic processes lead to speciesist beliefs and behaviour, which I assume to be morally problematic. The discussion centres on the obstruction of collective moral knowledge related to the human–animal relationship. Specifically, my article identifies (...) various ‘corrupting conditions’ within institutions which obstruct agents’ epistemic functioning, and thereby, contribute to collective moral ignorance and consequent speciesist moral wrongdoings, including: (1) Lack of anti-speciesist alternatives or behaviours; (2) derogation of anti-speciesist processes or behaviours; (3) valorization of speciesist processes or behaviour; (4) re-branding of undesirable epistemic processes as commendable; (5) conditions increasing the costs of anti-speciesist inquiry; (6) conditions fostering indifference about animal issues; (7) policies mandating speciesist commitments. The article discusses how these conditions influence epistemic processes in detail. Furthermore, using the production of animal products as a case study, the article illustrates how political institutions, legal institutions, search engines and media, perpetuate moral ignorance regarding animals. It argues that these institutional corrupting conditions normalize speciesism, encouraging the widespread adoption of speciesist beliefs. I conclude that it is necessary to improve institutional epistemic environments to facilitate successful animal advocacy efforts, including widespread moral knowledge about animals and voting support for animal protection policies. The article lays the groundwork for discussing the epistemic responsibilities institutions bear in shaping perceptions of the human–animal relationship. (shrink)

Imagination contributes to human agency in ways that haven't been well understood. I argue here that pathways from imagistic imagining to emotional engagement support three important agential capacities: 1. bodily preparedness for potential events in one's nearby environment; 2. evaluation of potential future action; and 3. empathy-based moral appraisal. Importantly, however, the kind of pathway in question (I-C-E-C: imagining-categorization-emotion-conceptualization) also enables engagement with fiction. So human enchantment with fiction is a consequence of imaginative pathways that make us the kind of (...) agents we are. Finally, I use this approach to address imaginative resistance and the paradox of fiction. [The version archived here is a penultimate draft. Please email me at [email protected] to receive a pdf of the final in accordance with fair use.]. (shrink)

It is argued that, contrary to prevailing opinion, Bas van Fraassen nowhere uses the argument from underdetermination in his argument for constructive empiricism. It is explained that van Fraassen’s use of the notion of empirical equivalence in The Scientific Image has been widely misunderstood. A reconstruction of the main arguments for constructive empiricism is offered, showing how the passages that have been taken to be part of an appeal to the argument from underdetermination should actually be interpreted.

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)

The book [Meandering Sobriety] dives into the importance of deep thinking amidst the chaos of modern life, which is a topic I find really intriguing. What I loved most is how Vuong blends humor with serious insights. His reflections on silence and mindfulness hit home, reminding us of the power of taking a step back and reflecting on our lives. I especially enjoyed his clever stories, like the sage outsmarting a king, which showed how quick thinking can really save the (...) day. I don’t think this book is for everyone, though. It often veers into overly intellectual territory, which doesn’t really make for casual reading. But it’s always interesting and always stimulating. So if you’re up for a stimulating read about a fascinating topic, this book is a great find. It will help you navigate the complexities of everyday living and make you really appreciate the value of calm, reasoned thought in a chaotic world. (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)

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)

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)

I here defend historical entitlement theories of property rights against a popular charge. This is the objection that such theories fail because no convincing account of original appropriation exists. I argue that this argument assumes a certain reading of historical entitlement theory and I spell out an alternative reading against which it misfires. On this reading, the role of acts of original appropriation is not to justify but to individuate people’s holdings. I argue that we can identify which acts count (...) as original appropriation against the background of a general justification for a practice of property rights. On this view, what I will call ‘natural’ acts of original appropriation are acts by which a person begins to satisfy the general conditions for justified ownership. Finally, I offer an interpretation of John Locke's theory of appropriation along these lines and argue that it provides an attractive reading of his view. (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.

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)

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.

Three puzzles about self-deception make this mental phenomenon an intriguing explanatory target. The first relates to how to define it without paradox; the second is about how to make sense of self-deception in light of the interpretive view of the mental that has become widespread in philosophy; and the third concerns why it exists at all. In this paper I address the first and third puzzles. First, I define self-deception. Second, I criticize Robert Trivers' attempt to use adaptionist evolutionary psychology (...) to solve the third puzzle (existence). Third, I sketch a theory to replace that of Trivers. Self-deception is not an adaptation, but a spandrel in the sense that Gould and Lewontin give the term: a byproduct of other features of human (cognitive) architecture. Self-deception is so undeniable a fact of human life that if anyone tried to deny its existence, the proper response would be to accuse this person of it. (Allen Wood, 1988). (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)

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)

Nghiên cứu sử dụng phương pháp định lượng, bao gồm: phân tích thống kê, phân tích độ tin cậy thang đo, phân tích nhân tố khám phá (EFA) và phân tích hồi quy bội nhằm đo lường các yếu tố ảnh hưởng đến tổ chức kế toán trách nhiệm tại các doanh nghiệp xây dựng trên địa bàn tỉnh Đồng Nai. Dữ liệu được thu thập từ 327 doanh nghiệp xây dựng tại Đồng Nai từ tháng 2 đến tháng 3/2024. (...) Kết quả nghiên cứu cho thấy, có 7 yếu tố có ảnh hưởng tích cực đến Tổ chức kế toán trách nhiệm, bao gồm: Mục tiêu và chiến lược của doanh nghiệp; Phân cấp quản lý; Nhận thức của nhà quản lý; Quy mô doanh nghiệp; Trình độ kế toán; Công nghệ thông tin và Chi phí. (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)

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)

In the Inner Chapters, arguments for a variety of different philosophical positions are present, including skepticism, relativism, particularism, and objectivism. Given that these are not all mutually consistent, we are left with the problem of reconciling the tensions among them. The various positions are described and passages from the Inner Chapters are presented illustrating each. A detailed commentary is offered on the opening of the Inner Chapters, arguing that it is best understood in an objectivist fashion. An interpretation is presented (...) of Zhuangzi's view of sagehood that reconciles the various arguments in the text. (shrink)

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)

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)

I raise three puzzles concerning self-deception: (i) a conceptual paradox, (ii) a dilemma about how to understand human cognitive evolution, and (iii) a tension between the fact of self-deception and Davidson’s interpretive view. I advance solutions to the first two and lay a groundwork for addressing the third. The capacity for self-deception, I argue, is a spandrel, in Gould’s and Lewontin’s sense, of other mental traits, i.e., a structural byproduct. The irony is that the mental traits of which self-deception is (...) a spandrel/byproduct are themselves rational. (shrink)

This volume deals with the general theory of pleasure of Plato and his successors.The first part describes the two paradigms between which all theories of ...

Based on the discussion of a novel version of the Barn County scenario, the paper argues for a new explication of knowledge undermining luck. In passing, an as yet undetected form of benign luck is identified.

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)

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)

van Els, Paul. "Aansporing tot zelfonderzoek" (Exhortation to Self-Examination). Review of De Chinese fascinatie voor de geest (The Chinese Fascination with the Mind), by Dianne Sommers. China Nu 33, no. 4 (2008): 46–47.