The U.S. Foreign Corrupt Practices Act has gained significant popularity in recent years across borders due to the increased investigation and penalties under the law. The following case is a real-life case that highlights the main provisions of the FCPA. Using cases in teaching an auditing or ethics course is much needed to develop students’ professional judgment, critical and analytical thinking skills and communication skills. Presently, there are a few cases that address the Foreign Corrupt Practices Act and its effect (...) on financial reporting and auditor responsibilities about illegal acts. The Armor Holdings case is interesting and information is publicly available regarding the circumstances that describe the bribery act, lack of whistle-blower protection, the tone at the top, and the accounting treatment. In addition, the increase in actions brought by the Securities and Exchange Commission under the FCPA since 2010 heightens the relevance of this case and underscores the need for students to learn the skills necessary to ensure compliance with FCPA and related key regulations such as the Sarbanes Oxley and the Dodd Frank Act. Therefore, cases like this one provide a rich tool to navigate topics and enforce students’ learning of client’s illegal actions and their consequences. These skills are invaluable in practice. (shrink)

Background: The castor bean is a large grassy or semi-wooden shrub or small tree. Any part of the castor plant parts can suffering from a disease that weakens the ability to grow and eliminates its production. Therefore, in this paper will identify the pests and diseases present in castor culture and detect the symptoms in each disease. Also images is showing the symptom form in this disease. Objectives: The main objective of this expert system is to obtain appropriate diagnosis of (...) the disease. Methods: In this paper, the expert system is designed for the ability of agricultural engineers to detect and diagnose disease of castor like as: seeding blight, alternaria blight, cercospora leaf spot, powdery mildew and wilt. This system presents the disease symptoms, survival and spread, favorable conditions and image for each disease. Clips and Delphi expert system languages are used for designing and implementing the proposed expert system. Results: The expert system in the diagnosis of castor diseases was assessed by farmers and agricultural engineers and they were satisfied and accepted with its quality of performance. Conclusions: The expert system is easy for farmers and people have experience in the plant of castor to detect and diagnosis the symptoms that may face this plant from several disease. (shrink)

This brief review of Mario Bunge’s research on physics begins with an analysis of his masterpiece Foundations of Physics, and then it discusses his other contributions to the philosophy of physics. Following that is a summary of his more recent reactions to scientific discoveries in physics and a discussion of his position about non-locality in quantum mechanics, as well as his changing opinions on the nature of spacetime. The paper ends with a brief assessment of Bunge’s legacy concerning the foundations (...) of physics. (shrink)

There has been much debate recently on the question whether essence can explain modality. Here, I examine two routes to an essentialist account of modality. The first is Hale's argument for the necessity of essence, which I will argue is — notwithstanding recent attempted defences of it — invalid by its very structure. The second is the proposal that it is essential to essential truth that it is necessary. After offering three possible versions of the view, I will argue that (...) each fails to provide a metaphysical explanation of necessity in terms of essence. (shrink)

The studies presented here apply the concept of entitativity in order to understand how belonging to a particular geographical area – neighborhood - can determine the way others organize information and form impressions about area’s residents. In order to achieve this objective, three studies were carried out. The first study aims to verify if a neighborhood varies in terms of perceived entitativity, and identify the physical and social characteristics of the neighborhoods that are more strongly associated with the perception of (...) entitativity. The Study 2 and 3 used an experimental paradigm to explore how people’s perceptions of neighborhoods’ entitativity influenced their impressions of residents. To activate stereotypes, Study 2 used the name of real neighborhoods, and Study 3 employed only a set of pictures of unknown neighborhoods. The results show that the neighborhoods vary significantly with the regard to the perception of entitativity, and a set of physical attributes of place were strongly related with entitativity. The results showed that, independent of stimuli, the neighborhoods perceived as highly entitative, the supposed residents were subject to more extreme and quicker trait judgments, supported by greater confidence on the part of perceivers. Study 3 also reported that in highly entitative neighborhoods, the perceivers transferred more traits from the group to individual members. These results provide strong evidence that physical structure of neighborhoods imply different entitatity judgments that influences the way in which residents are perceived. (shrink)

RESUMO Este artigo procura mostrar como a linguagem e o estilo empregados por Dostoiévski já em seu romance de estreia, Gente pobre, contribuíram para a grande inovação realizada por ele na forma literária. Ao tomar como objeto de representação a realidade prática de camadas inferiores da sociedade e adotar em sua obra uma linguagem também considerada de nível inferior, própria à maneira de se expressar dessas camadas sociais, Dostoiévski não só transcende todas as regras literárias estabelecidas como também as já (...) transgredidas até então, porque ele leva a sério não só a realidade cotidiana como a linguagem, o nível de estilo próprio a elas. Com isso ele se aproxima da representação séria e elevada da realidade cotidiana sem mudar as regras de estilo, como fizeram os franceses. O que ele muda é o ponto de vista, o foco narrativo, de um modo que não encontra precedente nem mesmo na literatura Ocidental. ABSTRACT This article seeks to show how the language and style employed by Dostoevsky since his debut novel, Poor Folk, contributed to the great innovation that he introduced into literary form. By adopting the practical reality of the lower strata of society as his object of representation and, accordingly, a low-style language, Dostoevsky transcended all established literary rules, as well as others that were already being transgressed. He took seriously both the reality of everyday life and its language, the style level proper to it. In so doing, he approached the serious and elevated representation of everyday reality without changing the rules of style, as the French did. What he changed is the point of view, the narrative focus, and he did so in a way that had no precedent even in Western literature. (shrink)

Background: Eye movement desensitization and reprocessing [EMDR] is an innovative, evidence-based and effective psychotherapy for post-traumatic stress disorder [PTSD]. As with other psychotherapies, the effectiveness of EMDR contrasts with a limited knowledge of its underlying mechanism of action. In its relatively short life as a therapeutic option, EMDR has not been without controversy, in particular regarding the role of the bilateral stimulation as an active component of the therapy. The high prevalence of EMDR in clinical practice and the dramatic increase (...) in EMDR research in recent years, with more than 26 randomized controlled trials published to date, highlight the need for a better understanding of its mechanism of action. Methods: We conducted a thorough systematic search of studies published until October 2017, using PubMed, ScienceDirect, Web of Knowledge and Scopus databases that examined the mechanism of action of EMDR or provided conclusions within the framework of current theoretical models of EMDR functioning. Results: Seventy-five studies were selected for review and classified into three overarching models; (i) psychological models (ii) psychophysiological models and (iii) neurobiological models. The evidence available from each study was analysed and discussed. Results demonstrated a reasonable empirical support for the working memory hypothesis and for the physiological changes associated with successful EMDR therapy. Recently, more sophisticated structural and functional neuroimaging studies using high resolution structural and temporal techniques are starting to provide preliminary evidence into the neuronal correlates before, during and after EMDR therapy. Discussion: Despite the increasing number of studies that published in recent years, the research into the mechanisms underlying EDMR therapy are still in its infancy. Studies in well-defined clinical and non-clinical populations, larger sample sizes and tighter methodological control are further needed in order to establish firm conclusions. (shrink)

Restorativeness is defined as the potential of the environment to re-establish certain cognitive capacities related to human information processing. The most frequently used instrument for evaluating the restorativeness of places is the Perceived Restorativeness Scale, proposed by Hartig and colleagues (1991). Later on, shorter versions of the Perceived Restorativeness Scale were proposed. The aim of this work is to evaluate the discriminatory capacity of the original and of a shorter Spanish version of the PRS, considering urban settings previously selected for (...) having different level of restorativeness, according to expert’s criteria. The study involved 244 students and used a 3 x 2 mixed experimental design, with two independent variables: Restorativeness of a place (between-subjects), which was manipulated by showing pictures of settings selected with varying levels of restorativeness (high, medium, low), and length of the scale (within-subjects), which was manipulated by asking subjects to fill in both the original and a shorter version of the PRS. The order of presentation of the two scales was counterbalanced. Results show an appropriate reliability for both version of the scale. Items of being-away, fascination, and coherence of the shorter scale correlate more strongly with the corresponding factor of the original scale, compared to the others factors. Both scales produce similar values for the perceived restorativeness of the different places, except for places with low restorativeness. (shrink)

In The Piano Tuner of EarthQuakes, the Quay Brothers' second feature, the sensual form and the meta-artistic content are truly interweaved, and the siblings' staple animated materials become part of the theme itself. Using Michel Serres's argument in Les cinq sens, I address the relationship between the Quays intermedial animation and the way the art forms of music, painting, theatre and sculpture are used to captivate the film viewer's sensorium in the same way that some of the characters are fascinated (...) by the evil Droz, a scientist and failed composer who manipulates machines and people alike, among them Felisberto, a meek piano tuner with the ability to stir the natural elements. I further proceed to posit the entire film as an intended allegory of animation on the Quays part. Their haptic construction of a three-dimensional world which they control artistically is replicated in the film in Droz's and Felisberto's activities vis-à-vis Malvina van Stille, an abducted opera diva who is kept in a suspended animation state and several hydraulic automata with musical resounding properties, some of them made up of an uncanny assortment of body parts. The artificial life of these creatures is contrasted, in two ways, with their physical reality as beings that exist in the world: first, via Serres's sensorial strategy to transform a body into a conscious entity, an embodiment I call 'Corpo-Reality', and second, by resorting to Deleuze and Guattari's theory of the body without organs in its advocacy of 'hard' nature and the rejection of a rigid assortment of body parts. The paradoxical organic objectivity of the 'marionettized' Malvina is pitted against the seemingly subjective doings of the mechanical automata, especially an android woodcutter. However, just as in the story things are not what they seem, and the automata actually reflect the 'real' world of Felisberto's tuning of them, so the film itself can be a 'crystal-image', offering itself to the senses of the spectator. (shrink)

My aim in this paper is to carve out a political understanding of the Muslim identity. The Muslim identity is shaped within a religious mold. Inseparable from this religious understanding is a political one that is valuable in its own right in order to secure any sustainable possibility of participating politically as Muslims within a democratic liberal democracy, such as the United States. Here I explore not the historical or theological formation of the Muslim identity, rather a metaphysical understanding of (...) it, in order to mobilize politically while avoiding the traps of essentialism. I begin with a brief overview of the early understandings of the term “identity politics” in the United States. Moving beyond interest-based movements I explore María Lugones' particular understanding of the self as multiplicitous. I then offer examples of the Muslim identity within the context of a social movement and individualist claims, in order to draw out the political aspects of the Muslim identity. In the final section I argue that the theological criteria that define “who counts as a Muslim” is a crucial aspect of how many Muslims may understand their identity as Muslims. However, I claim that in order to avoid the traps of marginalization of Muslim minorities, one must understand oneself as a multiplicitous political agent and that, furthermore, such an understanding is not at odds with Islam or one's own understanding of their identity as Muslim. (shrink)

Transformar el modo de vida individual es necesario para abordar la crisis ecosocial, y resulta perentorio que las políticas comprometidas con su resolución promocionen una capacidad individual de acción ecosocial. Sin embargo, parece que cierta brecha motivacional está obstaculizando la transformación del modo de vida individual. A fin de dar respuesta a esta brecha, ensayamos una mixtura del enfoque de las capacidades con las teorías de Hartmut Rosa. Argumentamos que la resonancia natural funge de factor personal de conversión necesario, si (...) bien no suficiente, para la capacidad de acción ecosocial; y que una política que promocione la resonancia natural se adecuaría también a los requisitos impuestos al desarrollo humano tanto por el enfoque de las capacidades como por la sostenibilidad. (shrink)

The Western world is experiencing a resurgence of interest in the therapeutic potential of psychedelics, most of which are derived from plants or fungi with a history of Indigenous ceremonial use. Recent research has revealed that psychedelic compounds have the potential to address treatment‐resistant depression and anxiety, as well as post‐traumatic stress disorder and addictions. These findings have contributed to the decriminalization of psychedelics in some jurisdictions and their legalization in others. Despite psychedelics’ opaque legal status, numerous companies and individuals (...) are profiting from speculative investments with few, if any, benefits accruing to Indigenous Peoples. In this paper, we suggest that the aptly named “psychedelic renaissance,” like the European Renaissance, is made possible by colonial extractivism. We further suggest that Indigenous philosophical traditions offer alternative approaches to reorient the “psychedelic renaissance” towards a more equitable future for Indigenous Peoples, psychedelic medicines, and all our relations. (shrink)

The precise nature of microaggression purposely obscures the exploration of the intentionality of perpetrator and the quantification of the harm committed. The act fits neatly into a system that privileges some and validates their reality to themselves and to us. This paper explores microaggression and recommends strategies for avoiding its harms.

A teoria elaborada por Freud em Além do Princípio do prazer apresenta uma série de impasses, muitos dos quais tampouco são solucionados em sua obra subsequente. Em especial, as hipóteses da oposição entre as duas classes de pulsões e do caráter regressivo das pulsões de vida apresentam inconsistências que fragilizam a teoria do segundo dualismo pulsional. Nesse artigo, é realizada uma análise passo a passo das principais ideias apresentadas no texto, com o objetivo de discutir algumas das questões que permanecem (...) em aberto, assim como apontar as retomadas, nesse momento, de hipóteses freudianas iniciais. Argumenta-se que parte dos problemas da teorização freudiana decorre do fato de que as premissas básicas sobre as quais ele assenta toda a sua teoria metapsicológica não são facilmente compatíveis com alguns dos conceitos principais do segundo dualismo pulsional. (shrink)

Dans cet article nous proposons une définition de l’éthique de la gestion et nous en identifions les conditions à travers une revue de la littérature. Nous postulons par la suite que l’éthique de la gestion diffère selon qu’il s’agit d’organisations publiques ou d’organisations privées. Nous montrons en effet que pour l’organisation privée, l’éthique est un engagement subjectif qui permet de pallier les lacunes d’une gestion instrumentale sans remettre en question les finalités premières de l’organisation. Tandis que pour l’organisation publique, l’éthique (...) a une essence positive et se trouve orientée vers la recherche de compromis sur les finalités mêmes de l’organisation. (shrink)

Scientists are becoming increasingly aware of a “replicability crisis” in the behavioral, social, and biomedical sciences. Researchers have made progress identifying statistical and methodological...

How well can institutional guidelines help ensure the dignity, rights, safety and well being of research participants in an underdeveloped country? In this paper I describe the limits of informed consent as an instrument for the protection of participants in the context of the Philippines. I bring to this paper my experiences as an advocate of rights, a member of an ethics review board, a researcher on the ethics of research and as an observer of the dynamics of clinical practice (...) in an academic public teaching hospital of the University of the Philippines where I am professor. (shrink)

This study has proposed to apply change leadership as a vehicle forward for sustaining the growth of the tourism industry to eradicate poverty through the Pakistani tourism industry. Applying a mixed method approach, this article has attempted to uncover the role a change leader can play to help achieve the United Nations’ sustainable development goals of poverty reduction. In this study, one of the authors interviewed stakeholders of the tourism industry to find out the major drivers of the industry and (...) identify the leadership style that may prove to be effective in the said industry. In the next phase of the study, a survey method approach was used where different tourism companies and hotel chains were included for analysis. The study aimed to check employee’s perception of change leadership and its impact on their resilience and ultimately the sustainable organization performance of companies’ operationalizing in the sector with moderating impact of sustainable tourism attitude in times of a crisis. In total, 430 full-time workers in the tourism industry were contacted for a self-administered survey achieving a response rate of 83%. The findings of the study confirmed that in the presence of a change leader, the process of adaptation to sudden changing situations amidst financial crises, pandemic, and climatic change, becomes bearable and employees can cope with the work situations without pushing them to quit the industry. The study has a significant contribution toward a rapidly growing and focused industry, which can play a major role in the economy of any country leading toward job creation and poverty reduction. (shrink)

One distinguishing feature of vertebrate oocyte meiosis is its discontinuity; oocytes are released from their prophase I arrest, usually by hormonal stimulation, only to again halt at metaphase II, where they await fertilization. The product of the c‐mos proto‐oncogene, Mos, is a key regulator of this maturation process. Mos is a serine‐threonine kinase that activates and/or stabilizes maturation‐promoting factor (MPF), the master cell cycle switch, through a pathway that involves the mitogen‐activated protein kinase (MAPK) cascade. Oocytes arrested at prophase I (...) lack detectable levels of Mos, which must be synthesized from a pool of maternal mRNAs for proper maturation. While Mos is necessary throughout maturation in Xenopus, it seems to be required only for meiosis II in the mouse. The translational activation of c‐mos mRNA at specific times during meiosis requires cytoplasmic polyadenylation. Cis‐ and trans‐acting factors for polyadenylation are, therefore, essential elements of maturation. (shrink)

How do we know that what has happened to us is a microaggression? I claim in this chapter that our understanding about how we perceive microaggression is grounded in the cultivation and critical reflection about experiences of people who occupy marginalized social locations. My aim is to explore the nature of epistemic harms of microaggression in order to highlight how they diminish the microaggressed’s ability to generate and participate in making knowledge claims. I differentiate between the primary (direct) harm of (...) microaggressive acts, and the secondary epistemic harms that occur in the aftermath of the microaggression, particularly when the microaggressed attempts to convey their experience to others. I conclude with an analysis of the two secondary harms in hopes that it helps us explore a possible avenue of resistance to the epistemic harms of microaggression. (shrink)

El texto aborda uno de los temas de la violencia contemporánea, la violencia política de las mujeres. A partir de los problemas para nombrar la violencia y de los análisis de A. Cavarero sobre el «horrorismo», se centra en dos casos: la muerte de Yoyes y las mujeres bombas suicidas chechenas, mostrando las construcciones sociales y culturales de sexo/género, sus mitos y estereotipos, en cuanto constituyen una de las raíces más profundas y persistentes de la violencia. En definitiva, de lo (...) que se trata es de reflexionar y comprender la vulnerabilidad de la condición humana. (shrink)

O presente artigo propõe refletir sobre a vivência ético-política-afetiva na comunidade. Discute-se três pontos principais: 1. Como se dá a ética, a política e os afetos em uma comunidade a partir da Filosofia de Espinosa. 2. Partindo-se da compreensão da dinâmica dos afetos como se pode compreender a liberdade e a servidão na vivência comunitária. Como a comunidade age ou não de tal forma que a liberdade ou a servidão, respectivamente, passam a ser vivenciadas no ambiente comunitário? O que poderá (...) favorecer a liberdade ou a servidão? 3. Proposta de uma ação compartilhada dos profissionais. O objetivo dessa análise é revisitar a reflexão sobre ética, política e afetos na comunidade e, a partir de Baruch de Espinosa, proporcionar uma análise que reatualize o que seja comunidade na perspectiva essa revisitação. O conceito de comunidade que esse artigo se refere diz respeito ao conjunto de pessoas que convivem no mesmo território ou no mesmo bairro e que, no quotidiano, vivenciam diversas experiências. Tem-se como reflexões principais que, mediante a compreensão da dinâmica instável dos afetos, os profissionais que ‘atuam’ em comunidades, poderão ter uma visão mais ampla sobre suas práticas e se as mesmas fomentam ou aumentam estados de servidão ou se, ao contrário, contribuem para a liberdade da comunidade e dos indivíduos. (shrink)

RESUMEN El trabajo ofrece un análisis crítico a la noción de cuerpo propio en M. Merleau-Ponty, como superación del dualismo cuerpo-mente. Se amplía dicha noción para integrar las experiencias del cuerpo físico y posibilitar el diálogo entre fenomenología y medicina, al proponer una fenomenología del organismo doliente. ABSTRACT The article provides a critical analysis of the notion oflived body in M. Merleau-Ponty, as the overcoming of the body-mind dualism. It expands that notion in order to integrate the experiences of the (...) physical body and make possible the dialogue between phenomenology and medicine by proposing a phenomenology of the ailing body. (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)

O psicanalista húngaro Sándor Ferenczi elaborou uma teoria sobre a transição do princípio do prazer ao princípio de realidade, que permite complementar e aprofundar as hipóteses freudianas sobre esses princípios. De acordo com a sua teoria, esse processo envolve uma série de estágios, ao longo dos quais, gradualmente, a diferenciação entre o eu e o mundo externo é estabelecida e o sentimento de onipotência é abandonado. Freud e Ferenczi, contudo, não focaram a questão da maneira como o desenvolvimento da linguagem (...) verbal acompanha esse processo de transição entre os dois princípios, questão essa abordada pela psicanalista russa Sabina Spielrein. Esta autora complementa as teorias de Freud e Ferenczi, ao abordar o fenômeno em questão a partir de uma perspectiva diferente, ou seja, daquela do desenvolvimento da linguagem. Apesar da originalidade e da importância da contribuição de suas teorias para a compreensão do funcionamento mental, Ferenczi e, sobretudo, Spielrein são autores ainda pouco estudados, que merecem maior atenção e reconhecimento, o que justifica o resgate de suas teorias. Nesse artigo, abordamos algumas das hipóteses dos dois autores que permitem uma melhor compreensão do processo de diferenciação entre o eu e o mundo externo e de transição do princípio de prazer ao princípio de realidade. Nos baseamos na análise do texto de Ferenczi O Desenvolvimento do Sentido de Realidade e seus Estágios, de 1913, e nos textos de Spielrein O surgimento e o desenvolvimento da fala articulada e A origem das palavras infantis papai e mamãe, publicados, respectivamente, em 1920 e 1922. (shrink)

ABSTRACT This article presents an overview of the Portuguese transposition of the European Directive on Good Clinical Practice (2001/20/e) concerning scientific and academic debates on bioethics and clinical investigation. Since the Directive was transposed into Portuguese law by its National Assembly, the bureaucracy of clinical trials has been ever more complex. Despite demands for swift application processes by the Pharmaceutical industry, supported by the European Parliament, the Directive's transcription to the national law has not always delivered the expected outcome. However, (...) this has led to an increased number of applications for clinical trials in Portuguese hospitals. In this article I revise bioethical publications and decree‐laws enabling an informed appraisal of the anxieties and prospects for the implementation of the clinical trials Directive in Portugal. This article also places the European Directive in the field of sociology of bioethics, arguing that Portuguese bioethical institutions differ from those of the US, and also from Northern European counterparts. The main divergence is that those people in Portugal who claim expertise in ‘legal’ bioethics do not dominate either the bureaucratic structure of research or ethics committees for health. Even experts in the applied ethics field now claim that ‘professional bioethicists do not exist’. The recent creation of a national Ethics Committee for Clinical Investigation (CEIC) in line with the European Directive on Good Clinical Practice (GCP) will not change the present imbalance between different professional jurisdictions in the national bioethical debate in Portugal. (shrink)