The American Society for Bioethics and Humanities is to be congratulated on its updating of competency standards for ethics consultations (Tarzian and ASBH Core Competencies Update Task Force 2013)...

This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...) the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants. (shrink)

Esta investigación se realizó con el objetivo de evaluar el impacto de la pandemia en las expectativas y oportunidades de los jóvenes en la zona metropolitana del Valle de México para seguir estudiando en un contexto de pobreza marcado por la incertidumbre de la COVID-19. El estudio se llevó a cabo con metodología cuantitativa, con alcance descriptivo y correlacional a partir de la definición de tres variables independientes: 1) rango de edad, 2) nivel de estudios, 3) su condición de estudiante; (...) y dos variables dependientes: 1) razón que motiva a los jóvenes a capacitarse; 2) tipo de discriminación. El diseño y análisis fueron trabajados desde teorías sobre pobreza, representaciones sociales y el estado del arte sobre comunicación del COVID-19. Las conclusiones revelan que los jóvenes encuestados encuentran una motivación para aprender en correlación con una mayor preparación; los que poseen estudios universitarios su motivación se centra en mejorar su calidad de vida; mientras que para los de menor nivel de estudios todos los motivos tienen la misma ponderación. En general, las principales motivaciones para aprender se encuentran en el ámbito de la familia, así como influir positivamente en otros. La necesidad de aprender como requisito, para obtener comida o un apoyo económico, y para cuidar de la comunidad, resultan tener la menor frecuencia de motivación, lo que demuestra que las políticas económicas implementadas por el Estado, no han generado las representaciones sociales y culturales suficientes para el progreso integral de las personas. (shrink)

A systematic effort to rethink Freud's theory of the unconscious, aiming to separate out the different forms of unconsciousness.

Venezuelan media present corruption as a major problem of the country and a research conducted by the author shows managers perceive it as business ethics' main issue. The corruption type addressed to in this article is the collusion between public officials and private managers for illegal or undue profits. Corruption in this form is related to the long-standing policy of State intervention and overregulation of the economy in order to industrialize the country. The issue analyzed is the perception of corruption (...) as a major political and social problem. Corruption is pervasive in many societies but it is not perceived as a central problem. The explanation for this perception in Venezuela is the increased impoverishment of people as a consequence of present economic crisis (the corrupt person is perceived as taking from my pocket) and the openness and pluralistic character of the political system. Moral indignation and scandal is the result of this new feature of Venezuelan society. Changes in the economic policies and the awareness of corruption seem to establish the basis to overcome the perception of corruption as the paramount problem it is now. (shrink)

Tras la muerte de Ernesto “Che” Guevara (1967) y del giro antiintelectual impuesto por las autoridades políticas (1968), muchos intelectuales latinoamericanos le retiraron su apoyo a la Revolución Cubana. Julio Cortázar, en cambio, no sólo mantuvo su adhesión al proyecto socialista y reivindicó la libertad y la autonomía de los intelectuales, sino que, además, quiso ser el Guevara de las letras y propuso una poética para la política: el socialismo sólo podría ser —desde su perspectiva— si sabía ser poesía. Este (...) ensayo describe ese programa en base a una lectura crítica de su correspondencia y de su obra. (shrink)

I argue that knowing and having points of view are fundamentally different epistemic states if we assume that having justified true beliefs is necessary for knowledge. Knowers necessarily possess justified true beliefs, but persons holding points of view may, for example, lack justification, have false beliefs, or both. I examine these differences and expose other crucial differentiating patterns between the structure of knowledge and points of view that make the latter more likely to lead to disagreements. I hypothesize that these (...) patterns remain invariant in alternative views of knowledge like contextualism as long as we preserve the classical structure. Yet there is much research to be done on the multiple and contrasting properties that emerge if we consider non‐classical analyses of knowledge and points of view. (shrink)

In this paper I propose to conceive of forgiveness as a process of eliminating punitive reactive attitudes, which makes up part of the offended person’s willingness to reestablish a certain type of reciprocal relationship with the offender. Distinguishing among types of reciprocity allows us to realize that forgiveness is a more varied phenomenon than is usually assumed in the philosophical literature, as well as to understand why the dispute concerning the gratuitousnessconditionality of forgiveness is meaningless.

The current study analyzed the relationship between Coronavirus Awareness, mental health, and willingness to seek professional psychological help. This was made through a quantitative approach, using online questionnaires to collect data from 855 subjects. The questionnaires included the Brief Symptom Inventory to measure mental health indicators, the Attitudes Toward Seeking Professional Psychological Help Scale–Short Form, and the Coronavirus Awareness Scale-10. An Exploratory Factor Analysis suggests that three factors underlie the CAS-10: Coronavirus Concern, Exaggerated Perception, and Immunity Perception. Results indicate a (...) significant positive correlation between Coronavirus Concern and both general anxiety and phobic anxiety symptoms. Immunity Perception is positively related to paranoid ideation and psychotic symptoms. A Mediation Analysis determined that Coronavirus Concern has a significant positive direct effect on Openness to Seeking Psychological Treatment, while Exaggerated Perception and Immunity Perception scores have significant direct negative effects on the Value and Need in Seeking Treatment scores. Indirectly, the relationship between Coronavirus Concern and OPST is significantly mediated by anxiety symptoms. Similar results were found for the VNST subscale. There is a negative significant effect of Immunity Perception over OSPT mediated by Paranoid Ideation. However, the overall model only achieved small r2 coefficients for the OSPT and VNST scores. Comparisons in Coronavirus Awareness between sex, age, and the presence of children and older adults at home were also made. These results are discussed regarding their practical implications for mental health providers and policymakers. (shrink)

What happens in the agent that enables her to comply with the legal command or directive? When we perform an action because we are complying with the legal command or directive, are we still active, self-governed autonomous agents? In what sense are we still autonomous agents? The task of this study is to explain what legal authority is and the premise of the study is that this question can only be answered through understanding of how legal authority operates upon the (...) agent: if we recognize that legal commands or directives intervene upon, affect and change the agent’s practical reasoning, then we need to understand and explain how this happens. (shrink)

It is fundamental that, in philosophy, we make sure that we are not mistaking merely verbal disputes, or “conceptual” disputes, for substantive ones. This essay presents a tripartite framework that is useful for clarifying cases where it is difficult to tell whether we are engaged in substantive or non-substantive disputes. For this purpose, the essay offers some combinatorial possibilities between the following levels: verbal, conceptual, and objectual. We need to distinguish whether we are arguing about the world, concepts, or words (...) to avoid talking at cross-purposes and to recognize when our disputes are not worth the time. Distinguishing between these three levels can also throw light and guide research on conceptual engineering, metalinguistic negotiations, metaontology, and so on. (shrink)

Conceptual analysis has been a traditional methodology within analytic philosophy, but it also has been the target of numerous attacks. On the other hand, explication has been undergoing a revival as a methodological alternative due to the revisionary element associated with it. This allows for a scientific reconstruction of our ordinary notions, which would share virtues associated with scientific concepts. However, there is now a popular variant of conceptual analysis which resembles closely the explicative methodology: the two-step methodology advanced by (...) the advocates of the Canberra Plan. Although explication is a wider and more ambitious program, I will argue that both methodologies can be regarded as attempts to bring philosophical methodology and its products closer to scientific ones. However, I will also point out that, although the goal is advantageous, there still remain some theoretical problems. (shrink)

This book studies geoethics in Latin America and offers comprehensive research on geoethics and geoeducation. Its respective chapters explore geoethics in relation to UNESCO geoparks, mining activities in Latin America, natural hazards and risk management. Geoethics is a key discipline in the field of Earth and Planetary Sciences, and not only includes scientific, technological, methodological and social-cultural aspects, but also addresses the need to consider appropriate protocols, scientific integrity issues and a code of good practice when studying the abiotic world. (...) The position of Latin America’s recently created geoethics associations is based on protection of the environment, together with a reassurance that the balance of nature and the rights of human beings to enjoy it will be preserved. (shrink)

ABSTRACT In “The Lost Thread: the democracy of Modern Fiction”, Jacques Rancière will criticize Roland Barthes, stating that his interpretation of Gustave Flaubert’s book “A simple heart” would have shown himself unable to understand the politics of writing of romanesque literature. For Thomas Clerc, reader of Barthes, Rancière would have been confused by the double character of Barthesian thought: both structuralist and critical. Both authors, Barthes and Rancière, strive to refuse a thought based on the notion of representation. Our hypothesis, (...) however, is that the authors diverge in relation to the very meaning of representation, resulting in a divergence in the understanding of politics, which would support Rancière’s criticism of Barthes not as a confusion, but, rather, as a refusal to the politics of Barthesian writing. With this, we intend to reconstruct the arguments of both autors around Flaubert, to understand the politics of writing that they operate. Refusing the structuralist and ideology-demystifying point of view of Barthes, Rancière points to another reading that sees in the Romanesque literature the rupture in relation to the politics of writing of the representative regime and the configuration of the aesthetic regime. (shrink)

Conceptual analysis has been typically recognized as a traditional methodology within analytic philosophy, but many philosophers have heavily criticized it. In contrast, the methodology of Carnapian explication has been undergoing a revival as a methodological alternative due to its revisionary aim. I will make explicit the shared structural properties and goals of Carnapian explication and the kind of conceptual analysis advanced by the advocates of the Canberra Plan. Also, I will argue that although their goal to make philosophy more scientific (...) is desirable, they cannot achieve their goal of clearly distinguishing philosophy from science. Moreover, since traditional conceptual analysis is an element of both revisionary methodologies, it is also unable to mark a clear distinction between them. The comparison throws some light on the relationship between traditional conceptual analysis and the two revisionary methodologies, their implicit theoretical commitments and deficiencies. (shrink)

This paper questions the conceptual and pragmatic worth of the category of relational values. Combining philosophical reasoning with ethnographic field-work in Wallmapu/Chile, I analyse a variety of ways in which people think about, value and behave toward the land. I thereby demonstrate that relational-ity is inherent to held, instrumental and intrinsic values. This means that there is no meaningful way in which to distinguish relational values from more familiar types of values. Yet, to be able to argue that a distinct (...) class of relational values exists, those who have proposed the term have been compelled to silence or downplay the relational natures of those other values. This has the perverse effect of confining, rather than promoting, relational thinking. (shrink)

El objetivo de este artículo es ofrecer una perspectiva histórico-filosófica del idealismo y el Romanticismo. La estrategia que emplearemos en esta investigación consiste en analizar dichas corrientes intelectuales a partir del problema, propio de la Modernidad filosófica, de incorporar la libertad dentro de la estructura de la subjetividad humana. El idealismo y el Romanticismo surgieron gracias a la influencia que ejerció el espíritu libre de la Revolución francesa. El espacio donde se desarrolló esta revolución cultural alemana fue el Círculode Jena, (...) un grupo que concentró a muchos de los intelectuales más influyentes en la historia de la filosofía y la literatura. Y fueron las ideas de Immanuel Kant —en específico, con los temas referentes a la apercepción (Yo pienso), la libertad y el genio— la influencia más determinante para los idealistas y losrománticos. (shrink)

En este artículo se analiza cómo se manifiestan el post-humanismo y el trans-humanismo en la obra de Borges. Se postula aquí que en la narrativa breve de Borges no sólo se manifiesta una reacción post-humanista contra el antropocentrismo imperante en la modernidad. También aparecen destellos poderosos de un trans-humanismo en virtud del cual se piensa en la inmortalidad y en la ampliación de las facultades cognitivas y espirituales de los seres humanos de un modo sumamente original porque excluye la necesidad (...) de los avances tecnológicos más sorprendentes. (shrink)

In lieu of an abstract, here is a brief excerpt of the content:Hispanic Utopian Studies and Activism as a PromptJulia Ramírez-Blanco (bio)In the last few years I have come to the Utopian Studies Societýs yearly conference as part of a smaller group, one that has its own parallel history in the left corner of the South of Europe and is networked mostly with Latin America. I am referring to the interdisciplinary research group Histopia, which has its base in Madrid́s (...) Autónoma University, is comprised of twenty-seven researchers from different institutions, and is coordinated by historian Juan Pro. As the name Histopia suggests, it was founded by historians. From the beginning there have been people from other fields, such as political science, architecture, cultural studies, and art history. The aim was always understanding utopianism beyond the study of texts, and centering research in everything that utopianism produces, such as social movements, political programs, and urban programs. In this sense, a premise was to understand utopias not as a footnote in history or a series of eccentric events, but as a guiding force that drives a [End Page 510] history. This placing of utopianism in history was clearly announced in the grouṕs website:Histopia seeks to go beyond the philological approach that predominates in Utopian Studies and to historicize the study of contemporary utopias and dystopias, showing how they respond to the contexts in which they arise, since they reflect the problems and frustrations of a society as well as the aspirations for change it contains, and the conditions of possibility that a particular cultural and emotional framework offers for developing them.1Together with this focus on history, which departs from the more text-centered traditions of an important part of utopian studies, the other main particularity of Histopia is its decentralizing of utopian studies towards the Spanish-speaking world. And to this end, the group also founded the Transatlantic Network for the Study of Utopias, which was created in 2015 to put in communication over 250 researchers, most of them from Latin America, but also from other places such as Australia or Japan.2The Spanish statés research funding programs have provided the bureaucratic framework and the material resources for the research group since 2015. Together with seminars, conferences, or workshops, the resulting publications have been linked with utopian literature, with dystopia, and with a focus on viewing history through the lens of utopia. One of the most recent endeavors has been a radically collective one, articulating a Dictionary of Utopian Places written by a multitude of authors.3 Histopia has also initiated several projects with schools, for the most part ongoing, and there have been many attempts to disseminate its work through radio and video projects. And since its founding, Histopia has tried reaching out beyond the Academy—an effort that is finally gaining success. In 2021 the international conference Intentional Communities: Concrete Utopias in History was extremely fruitful: we saw involved participation both in various interventions, and through activities such as streaming. Participants included people and organizations from social movements and from intentional communities.I want to argue here that the very formation of Histopia was a logical development from certain political triggers—and in particular, the so-called 15M Movement, a series of anti-austerity protests and direct-democracy initiatives that ignited antigovernment activism throughout Spain from 2011 on, culminating in the occupation of urban spaces (“encampments”) and in very large political assemblies. It is not just that the forces of activism were [End Page 511] reignited after 2011, and that its inheritors came together with the Histopia research group; the very existence of Histopia, I am arguing, can be read as a consequence of the 15M encampment and its aftermath.Prefigurative PracticesIn May 2011, following the example of the Arab world, Madrid’s Puerta del Sol was populated by a crowd armed with posters, slogans, and self-made banners. On the inhospitable ground of the square, anonymous persons erected an encampment so complex that it functioned as a miniature city, with spaces for preparing food, for nursery care, for rest, for legal consultation, for anti-racist and/or feminist activity. All work was voluntary, and materials were... (shrink)

Uterus transplantation (UTx) research has been introduced in several countries, with trials in Sweden and the United States producing successful outcomes. The growing interest in developing UTx trials in other countries, such as Spain, the Netherlands, Japan, and Australia, raises important questions regarding the ethics of surgical innovation research in the field of UTx. This paper examines the current state of UTx in the context of the surgical innovation paradigm and IDEAL framework and discusses the ethical challenges faced by those (...) considering the introduction of new trials. We argue that UTx remains an experimental procedure at a relatively early stage of the IDEAL framework, especially in the context of de novo trials, where protocols are likely to deviate from those used previously and where researchers are likely to have limited experience of UTx. We conclude that countries considering the introduction of UTx trials should build on the strengths of the reported outcomes to consolidate the evidence base and shed light on the uncertainties of the procedure. Authorities responsible for the ethical governance of UTx trials are advised to draw on the ethical framework used in the oversight of surgical innovation. (shrink)

The ethics of technology is not as effective as it should. Despite decades of ethical discussion, development and use of new technologies continues apace without much regard to those discussions. Economic and other forces are too powerful. More focus needs to be placed on the values that underpin social attitudes to technology. By seriously looking at Indigenous thought and comparing it with the typical Western way of seeing the world, we can gain a better understanding of our own views. The (...) Indigenous Filipino worldview provides us with a platform for assessing our own core values and suggests modifications to those values. It also indicates ways for broadening and altering the focus of the ethics of technology to make it more effective in helping us to use technologies in ways more conducive to human well-being. (shrink)

En 2014 la Corte Constitucional solicito a varias universidades “un concepto científico acerca de los efectos que para el desarrollo integral del menor podría tener el hecho de ser adoptado por personas de un mismo sexo”. Este concepto fue requerido en virtud de la demanda 10135/14 por parte del ciudadano Diego Andrés Prada Vargas contra los artículos 64, 66 y 68 y contra el artículo primero de la Ley 54 de 1990, los cuales excluyen a parejas del mismo sexo para (...) la adopción. Por solicitud del director del Departamento de Psicología, elabore un concepto ratificando lo planteado en Domínguez, al mostrar que los estudios internacionales desde el repertorio empirico-analitico han comprobado que el cuidado y la proveeduría dependen cada vez menos del género y la orientación sexual. La corte constitucional nuevamente desconoció los conceptos científicos favorables a las familias homoparentales, y solamente ratifico la adopción en el caso de que uno de los integrantes de la pareja fuera la madre biológica o el padre biológico. Al continuar la controversia, propongo revisar las reclamaciones de justica de la demanda 10135/14 desde las propuestas de un “pacto de cuidado” y de “neutralidad con respecto de Appiah en cuanto a: el reconocimiento a las personas del mismo sexo de su “deseo de vivir bien”, la obligatoriedad de reglamentar la adopción para personas del mismo sexo o la custodia para padres biológicos en esta situación ; y la inclusión dentro del pacto de cuidado de hijas o hijos de familias homoparentales en la educación al valorar la donación por parte de las parejas homosexuales de una socialización primaria basada en la estima y el respeto. Primero, presento las avances de la jurisprudencia colombiana frente a los derechos de los homosexuales, muestro como la solicitud de conceptos psicológicos sobre las personas homosexuales ha sido una estrategia dilatoria, y propongo revisar las pretensiones de la demanda 10135/14 en cuanto a las razones suficientes para encontrar una distancia justa hacia el derecho a un pacto de cuidado para la _debida inclusión_ de familias monoparentales en los beneficios y obligaciones frente al estado. (shrink)

Esta investigación busca comprender el sustrato emocional en los planes de vida de los jóvenes universitarios, en cuanto a sus juicios de valor sobre una vida digna y buena en situaciones de vulnerabilidad, así como la intencionalidad y los modos de comunicación de estos en la experiencia universitaria. A partir de la propuesta investigativa hermenéutica narrativa de Quintero-Mejía, se interpretaron las emociones morales presentes en las tramas de planes de vida de los estudiantes de la Universidad Nacional de Colombia. El (...) autoexamen reveló los conflictos emocionales sobre las situaciones vulnerables que escaparon al control, y los juicios reconstructivos mostraron cómo el miedo, la culpa, la vergüenza o la humillación afectaron el equilibrio emocional. Además, cada estudiante mostró, los juicios compromisorios para el bien propio y creencias hacia el bien común. (shrink)

RESUMENEn este artículo se ponen de manifiesto algunos aspectos de la ética pontiana. El núcleo gira en torno al sujeto como ente relacional. Este aparece inmerso en una praxis intersubjetiva que impregna el obrar humano en conexion incesante con el mundo, físico, cultural y socialPALABRAS CLAVEMERLEAU-PONTY-ETICA-FENOMENOLOGIAABSTRACTThe paper focuses on Merleau-Ponty's ethics. it deals with the subject as a relational being. According to Merleau Ponty, the subject appears immersed within the intersubjective praxis of human action in the world, physical, cultural and (...) socia.KEYWORDSMERLEAU-PONTY-ETHICS-PHENOMENOLOGY. (shrink)