We examined whether auditors' attitude to the evidence may be driven by their perception of the self-fulfilling prophecy effect. Following previous research on motivated reasoning, we assumed that the self-fulfilling prophecy effect could be interpreted as a potential motivational/incentive factor supporting auditor's reluctance to release going concern opinions. We contribute to the literature by demonstrating in a laboratory experiment that auditors' perceptions of the self-fulfilling prophecy effect can bias their professional judgment. To this extend, the Hogarth and Einhorn's belief-adjustment model (...) was employed in order to estimate auditors' attitudes in regards to both aggravating and mitigating evidence. Our results indicate that the fear of provoking the self-fulfilling prophecy creates a directional goal which leads auditors to process the audit evidence in a manner more likely to yield the desired conclusion. Auditors' motivated by the fear of causing the self-fulfilling prophecy effect offered a greater sensitivity to the positive evidence and, at the same time, a lower tendency to favor negative evidence. We also provide a discussion of the implications of our results for both regulators and the auditing profession. (shrink)

RESUMEN El presente artículo está dirigido a sistematizar una concepción teórica y metodológica que sustente el proceso de extensión universitaria en la carrera de Medicina en Cuba. Entre los resultados se destaca el lugar y papel de la extensión universitaria en el sistema de la formación integral del profesional a la que se asigna una connotación especial, de marcado contenido axiológico, coherente con las necesidades y proyecciones sociales que facilita la formación del educando y fortalece la relación institución-comunidad. Es factible (...) de ser aplicado pues puede devenir en una importante contribución a elevar el impacto social de la docencia médica en tanto atiendan aspectos como la preparación de los implicados en las diferentes instancias; la colaboración de los consejos populares y los factores de la comunidad que se manifiestan en el modo de actuación del profesional. ABSTRACT The present article is directed to systematize a theoretical and methodological conception that sustains the process of university extension in the career of Cuban medicine. Among the results he/she stands out the place and paper of the university extension in the system of the integral formation from the professional to which a special connotation is assigned, of marked axiological contained, coherent with the necessities and social projections that it facilitates the formation of the educating and it strengthens the relationship institution-community. It is feasible of being applied then it can become in an important contribution to elevate the social impact of the medical teaching as long as they assist aspects like the preparation of those implied in the different instances; the collaboration of the popular advice and the factors of the community that are manifested in the way of the professional's performance. (shrink)

ABSTRACT Recently, the hypothesis that purely evaluative disputes are metalinguistic negotiations has gained traction. I resist a strong version of that hypothesis, and argue that some of those disputes are not metalinguistic negotiations. To defend that claim, I argue that metalinguistic negotiations have three linguistic properties that some purely evaluative disputes lack. First, in a metalinguistic negotiation it is felicitous to embed the dispute-initial statement under the subjective attitude verb consider; second, a speaker can reply to that initial statement by (...) using a metalinguistic comparative; and, third, such negotiations address metalinguistic questions under discussion. Some purely evaluative disputes lack these properties, which suggests that they are not metalinguistic negotiations. (shrink)

I defend a metalinguistic account of Mates's puzzle: sentences where synonymous expressions cannot be substituted salva veritate. If Andrea thinks that attorneys are different from lawyers, and she thinks that Fiona is the former but not the latter, we may hesitate to substitute ‘lawyer’ for ‘attorney’ in ‘Andrea believes that Fiona is an attorney’, even though ‘lawyer’ and ‘attorney’ are synonymous. I argue that these sentences report de re beliefs about linguistic expressions, thereby blocking such substitutions, and I offer a (...) compositional derivation of their meaning. (shrink)

I argue against the view that metalinguistic usage is a form of conversational implicature. That view, suggested by Thomasson (Anal Philos 57(4):1-28, 2016) and Belleri (Philos Stud 174(9):2211–2226, 2017), has been most recently fleshed out by Mankowitz (Synthese 199:5603–5622, 2021). I provide two types of criticism to the implicature view. From an empirical point of view, metalinguistic usage differs in key respects from standard cases of conversational implicature. From a conceptual standpoint, I argue that the calculation algorithm provided by the (...) implicature view makes undesirable predictions. Although my main objective is negative, I end the paper by sketching an alternative neo-Stalnakerian view of metalinguistic usage, that can be gathered from work by Barker (Linguist Philos 25(1):1–36, 2002; Inquiry 56(2–3):240–257, 2013) and others. (shrink)

It has been argued that moral assertions involve the possession, on the part of the speaker, of appropriate non-cognitive attitudes. Thus, uttering ‘murder is wrong’ invites an inference that the speaker disapproves of murder. In this paper, we present the result of 4 empirical studies concerning this phenomenon. We assess the acceptability of constructions in which that inference is explicitly canceled, such as ‘murder is wrong but I don’t disapprove of it’; and we compare them to similar constructions involving ‘think’ (...) instead of ‘disapprove’—that is, Moore paradoxes (‘murder is wrong but I don’t think that it is wrong’). Our results indicate that the former type of constructions are largely infelicitous, although not as infelicitous as their Moorean counterparts. (shrink)

Moral Seduction Theory suggests that auditors are morally compromised by the perceived consequences of their opinions. The root of the auditing problem appears to result in an unintentional bias rather than in dishonesty. Although important accounting reforms have been taken to deal with auditors' trustworthiness, their lack of independence has not been adequately addressed. The new regulation (Sarbanes-Oxley Act) is a consequence of an incorrect understanding of the main true source of auditor's biases. We have developed a cognitive approach by (...) connecting the Throughput Model (TM) to the Moral Seduction Theory. This approach allows a better understanding of how conflicts of interest lead auditors to avoid the issuance of warning signals to stakeholders. We have tested our model by conducting a hypothetical scenario with eighty experienced auditors from international accounting firms. Our results confirm auditors' unintentional reluctance to issue qualified audit opinions alerting investors due to their fear of precipitating clients' final bankruptcy. The main implication is that, more than a regulation, effort should be made in monitoring those conflicts of interest to reduce unintentional bias. (shrink)

La relevancia del pensamiento de Emmanuel Levinas para comprender el surgimiento de la filosofía de la liberación –uno de los movimientos filosóficos más importantes de América Latina durante la segunda mitad del siglo XX– es innegable. En este artículo se analiza la interpretación geopolítica y analógica que Enrique Dussel realizó de los conceptos levinasianos de “Alteridad” y “Otro” para mostrar su equivocidad en el ámbito de lo político.

Landscapes are shaped over time by the changing imaginaries that result from new representations of nature and the value associated with it. This paper discusses the evolving discourses which have shaped the perception of the landscape in two socially and ecologically significant contexts in Chile. The first is the central-southern region of the country, a large portion of which is now devoted to commercial forestry plantations. The second is the Patagonia-Aysén region, where since the 1990s, colonisation of a land defined (...) by a tradition of livestock rearing has evolved into a process epitomised by the slogan “Aysén, Life Reserve”. The representation that was made of central-southern Chile in the 50 'and 60' as a deforested and degraded land was the justification for promoting a new form of land occupation: the monoculture forest, designed and executed by a specific law. Forty years on from the passing of this law, the plantations of central-southern Chile have undergone a process of naturalisation. In this case, the exaltation of nature has been permanent. The only thing that changes is the definition of nature, which ended up including forest plantations. In Patagonia-Aysén, by the other side, there has been a marked shift in the rhetoric surrounding land. This has been particularly noticeable in the case of government bodies and private ecotourism companies, which have constructed an imaginary in line with a new model of economic development for the area. In a break with tradition, both the public and private sectors are beginning to shift their investment away from agricultural and livestock exploitation and towards ecotourism and conservation projects. In both cases, we analyse the manner in which transformations in perceptions and representations of landscape bring about new forms of land use, and how new focuses of value and social interest, forged within wider environmental discourses, have brought with them unexpected social consequences, like depopulation, economic transformations, cultural changes, etc. Thus, the aim of this work is to expose and discuss the reality and scope of new green discourses and their influence on the perception of natural landscapes in the Chilean neoliberal context. (shrink)

Este ensayo analiza el problema de la alteridad desde la perspectiva que lafenomenología husserliana ofrece. Tomando como hilo conductor los conceptos de “experiencia de lo extraño” y “analogía,” se considera que la conquista de América es un excelente ejemplo de la pertinencia de esta manera de entender la alteridad cultural.This paper analyzes the problem of the alterity from the perspective that theHusserlian phenomenology offers. Taking as a thread the concepts of “experience of the strange” and “analogy”, the conquest of America (...) is thought to be an excellent example of the appropriateness of this way of understanding the cultural alterity. (shrink)

Uno de los aspectos dominantes en los desarrollos de las ciencias sociales y las humanidades en la actualidad es la adaptación de enfoques naturalistas. Los programas naturalistas rechazan el estatuto de lo humano que había defendido tradicionalmente la filosofía al sostener que la conciencia es reducible a un hecho contingente y, por lo tanto, puede comprenderse desde un criterio meramente objetivista. El filósofo francés Jean-Marie Schaeffer llama a esta postura la “tesis de la excepción humana” y sostiene que la fenomenología (...) de Edmund Husserl es el último ejemplo de esta postura. Trataremos de mostrar que el antinaturalismo tan característico de la fenomenología husserliana es sostenible pese a la crítica de Schaeffer. En este sentido, buscamos explorar brevemente la posibilidad y sentido de una fenomenología naturalizada.One of the key aspects in the development of the social sciences and humanities today is the adaptation of naturalistic approaches. Naturalists programs reject the status of the human that had traditionally defended philosophy holding that consciousness is reducible to a contingent fact and, therefore, can be understood from a purely objectivist approach. The French philosopher Jean-Marie Schaeffer calls this approach the “thesis of human exception” and argues that the phenomenology of Edmund Husserl is the latest example of this approach. Try to show that the anti-naturalism so characteristic of Husserlian phenomenology is sustainable despite criticism of Schaeffer. Here, looking briefly to explore the possibility and way of a naturalized phenomenology. (shrink)

Firm managers play an important role in the implementation of corporate social responsibility (CSR) actions. Education is emerging as the key factor in developing a sense of moral responsibility amongst the business students who will eventually become company managers and decision makers. The aim of this research is, thus, twofold. First, to analyze the existence of a direct positive correlation between university students’ perception of CSR and its impact on business performance; and second, to examine the extent to which two (...) factors (advantages brought by CSR and responsibilities toward stakeholders) act as mediation variables in the aforementioned correlation. The analysis was performed with a sample of 390 business‐related university students. Amongst the potential contributions made by this study we can highlight the possibility of knowing future managers’ way of thinking and of knowing the aspects where educational centers might improve their CSR teaching. (shrink)

This paper continues a dialogue that began with an article by Jeffrey Koperski entitled “Two Bad Ways to Attack Intelligent Design and Two Good Ones,” published in the June 2008 issue of Zygon: Journal of Religion and Science. In a response article, Christopher Pynes argues that ad hominem arguments are sometimes legitimate, especially when critiquing Intelligent Design (2012). We show that Pynes’s examples only apply to matters of testimony, not the kinds of arguments found in the best defenses of ID.

This paper argues that there is a class of terms, or uses of terms, that are best accounted for by an expressivist account. We put forward two sets of criteria to distinguish between expressive and factual terms. The first set relies on the action-guiding nature of expressive language. The second set relies on the difference between one's evidence for making an expressive vs. factual statement. We then put those criteria to work to show, first, that the basic evaluative adjectives such (...) as ‘good’ have expressive as well as factual uses and, second, that many adjectives whose primary meanings are factual, such as ‘powerful’, also have expressive uses. (shrink)

Natural selection is commonly seen not just as an explanation for adaptive evolution, but as the inevitable consequence of “heritable variation in fitness among individuals”. Although it remains embedded in biological concepts, such a formalisation makes it tempting to explore whether this precondition may be met not only in life as we know it, but also in other physical systems. This would imply that these systems are subject to natural selection and may perhaps be investigated in a biological framework, where (...) properties are typically examined in light of their putative functions. Here we relate the major questions that were debated during a three-day workshop devoted to discussing whether natural selection may take place in non-living physical systems. We start this report with a brief overview of research fields dealing with “life-like” or “proto-biotic” systems, where mimicking evolution by natural selection in test tubes stands as a major objective. We contend the challenge may be as much conceptual as technical. Taking the problem from a physical angle, we then discuss the framework of dissipative structures. Although life is viewed in this context as a particular case within a larger ensemble of physical phenomena, this approach does not provide general principles from which natural selection can be derived. Turning back to evolutionary biology, we ask to what extent the most general formulations of the necessary conditions or signatures of natural selection may be applicable beyond biology. In our view, such a cross-disciplinary jump is impeded by reliance on individuality as a central yet implicit and loosely defined concept. Overall, these discussions thus lead us to conjecture that understanding, in physico-chemical terms, how individuality emerges and how it can be recognised, will be essential in the search for instances of evolution by natural selection outside of living systems. (shrink)

A partir de la revisión de bibliografía especializada y del análisis crítico-constructivo del trabajo de Dow (2013) que examina los anacronismos existentes en la recreación digital de la ciudad de Florencia en el videojuego Assassin’s Creed II (2009), el presente trabajo explora la capacidad que tienen este tipo de videojuegos para reconstruir la ambientación de un período histórico concreto a partir del uso de anacronismos derivados de licencias creativas y de las necesidades artísticas propias del videojuego. Los resultados demuestran que (...) el anacronismo es una herramienta que los desarrolladores de videojuegos históricos utilizan de forma intencionada para transmitir una imagen del pasado que resulte vigente y atractiva en la actualidad. Igualmente se evidencia la necesidad de una metodología propia dentro de los denominados Game Studies que aborde el videojuego como objeto de estudio artístico lejos del enfoque de líneas de investigación como los Historical Game Studies y otras disciplinas humanísticas. (shrink)

La tesis que se propone en este artículo es que, si existe el perdón, este siempre implica el trabajo de la memoria. Para llevar a cabo este propósito y reflexionar sobre las posibilidades del perdón en la realidad colombiana, tomaremos como base los planteamientos del filósofo francés Paul Ricoeur de la memoria, el perdón, la identidad, el sí mismo y la narración. Con Ricoeur, podemos afirmar que en el testimonio de las víctimas se abre el horizonte de la relación entre (...) memoria y perdón, porque la reconstrucción de los hechos a través del relato abre una dialéctica entre lo que ha marcado la identidad y las variaciones y proyecciones de dicha identidad. Narrar, además, es una manera de recuperar el _ser capaz _que ha sido vulnerado a través de la falta. Para esto, sin embargo, el testimonio tiene unas condiciones mínimas: que la víctima pueda contar su historia, que haya alguien dispuesto a escuchar y que se pueda recuperar la verdad de los hechos a través de procesos de justicia y reparación. Estas condiciones mínimas nos permitirán analizar, según algunos testimonios de diferentes víctimas, hasta qué punto es factible hablar de perdón en el conflicto armado colombiano. Al final, concluimos que el perdón implica procesos de reparación y justicia, y que solo surge al margen de estos cuando la víctima decide resignificar su pasado doloroso por un ideal ético de felicidad que le permite privilegiar su realización ante la afrenta recibida. (shrink)

En este artículo abordo algunos de los aspectos más importantes de la concepción filosófica del joven Emmanuel Levinas, centrándome en los tres siguientes: la conciencia como ser absoluto, la irreductibilidad de la teoría y la concepción del método fenomenológico.

In 1929 spring, a philosophical encounter occurs in the University of Davos between Germany and France. The central subject was the question What is the man? As opposed to the expectation to presence a debate between the French philosophy and the German one, the center of the encounter was the d..

La integración de libros electrónicos como elementos destinados a favorecer la construcción de aprendizajes en los procesos educativos, supone una serie de conocimientos previos concernientes a las tendencias hipertextuales del e-book que los estudiantes universitarios deberían poseer, dadas las características de la sociedad actual en la que los jóvenes hacen uso cotidiano de ese tipo de tecnología para llevar a cabo diversas tareas. En ese tenor, el presente trabajo da cuenta de una investigación realizada con una población estudiantil de la (...) Carrera de Cirujano Dentista, cuyo objetivo se encaminó a identificar aquellos elementos involucrados con la adopción del libro en formato electrónico como apoyo didáctico para la asignatura Metodología de la Investigación. (shrink)

Uno de los grandes problemas que enfrenta la educación en la actualidad, radica en el hecho de que los profesores de pronto se ven invadidos, y en su caso, obligados a utilizar las computadoras, los dispositivos móviles e Internet en el salón de clase. La falta de programas efectivos de capacitación y formación docente en el uso y aplicación de las TIC en los procesos de enseñanza aprendizaje, se ha convertido en un problema de grandes dimensiones que alcanza prácticamente a (...) todos los niveles educativos. Ante tal escenario, el presente trabajo pretende la adopción por parte de los profesores, de una herramienta que les sea de utilidad para orientar su formación en el campo de las TIC: “El árbol diagnóstico de las competencias digitales”, el cual ofrece un panorama general acerca de los recursos informáticos y de la Web que hemos identificado como relevantes en el ejercicio de la docencia. Este “árbol diagnóstico” es el resultado de un proceso de evaluación y seguimiento llevado a cabo con grupos de profesores que ya utilizan la tecnología en su práctica docente; y tiene la finalidad de orientar y facilitar el aprendizaje autónomo de los profesores que se inician en el uso de las TIC. (shrink)

L’enjeu de cet article est de défendre l’internalisme de Bernard Williams à propos de la raison pratique, en adoptant un point de vue différent de ce qui se fait habituellement dans la littérature. Les expériences de pensée impliquant des « excentriques idéalement cohérents » sont généralement présentées dans ce débat comme un argument majeur contre l’internalisme. Je conteste ce point et montre que nos intuitions concernant de telles figures impliquent en réalité une compréhension internaliste de la notion de raisons d’agir. (...) À cette fin, je suggère d’étendre la conception de Williams par une conception internaliste orientée sur le locuteur relativement à la signification des ascriptions de raisons externes. (shrink)