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)

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)

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)

Normal 0 21 false false false ES X-NONE X-NONE MicrosoftInternetExplorer4 /* Style Definitions */ table.MsoNormalTable {mso-style-name:"Tabla normal"; mso-tstyle-rowband-size:0; mso-tstyle-colband-size:0; mso-style-noshow:yes; mso-style-priority:99; mso-style-qformat:yes; mso-style-parent:""; mso-padding-alt:0cm 5.4pt 0cm 5.4pt; mso-para-margin:0cm; mso-para-margin-bottom:.0001pt; mso-pagination:widow-orphan; font-size:11.0pt; font-family:"Calibri","sans-serif"; mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin; mso-fareast-font-family:"Times New Roman"; mso-fareast-theme-font:minor-fareast; mso-hansi-font-family:Calibri; mso-hansi-theme-font:minor-latin; mso-bidi-font-family:"Times New Roman"; mso-bidi-theme-font:minor-bidi;} The current political, economic and social processes that appear as symptoms of the new World order organization attempt to take account by Antoni Negri and Michael Hardt in their book Empire. The power, now is in transnational (...) and supranational organisms hands. The new power is decentralized, deterritorialized and its con fi gured as a network. In this sense, capital is imposed over any constraint that prevents from its global expansion. In sum, capital organise its territory as a “non place”. Meanwhile this new world is organized certain practices arise in order to subvert it. Inmaterial labor political proposal implies the reappropiation of the control over the space by the multitude: to build a “new place” in the “non place”. (shrink)

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)...

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)

Excelente iniciativa de publicar escritos éditos e inéditos de José Torres Orozco, uno de los últimos representantes del positivismo en México. Juan Hernández Luna presenta los aspectos biográficos del autor como su posición dentro del positivismo mexicano. Es de interés señalar que entre los escritos filosóficos hay varios dedicados a Nietzche. Entre los psicológicos, uno de 1922 se ocupa de Freud"--Handbook of Latin American Studies, v. 58.

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)

The existence of shoulder abduction (SA) and finger extension (FE) movement capacity shortly after stroke onset is an important prognostic factor, indicating favorable functional outcome for the hemiparetic upper limb. Here we asked whether variation in lesion topography affects these two movements in a similar or a distinct way, and whether lesion impact is similar or distinct for left and right hemisphere damage. SA and FE movements were examined in 77 chronic post-stroke patients using relevant items of the Fugl-Meyer test. (...) Lesion effects were analyzed separately for left and right hemispheric damage (LHD, RHD) patient groups using voxel-based lesion-symptom mapping. In the LHD group, SA and FE were affected only by damage to the cortico-spinal tract in its passage through the corona radiata. In contrast, following RHD, these two movements were affected not only by cortico-spinal tract damage but also by damage to white matter association tracts, the putamen and the insular cortex. In both groups, voxel clusters have been found where damage affected SA and also FE, along with voxels where damage affected only one of the two movements. The capacity to execute SA and FE movements following stroke is affected significantly by damage to shared and distinct voxels in the cortico-spinal tract in LHD patients and by damage to shared and distinct voxels in a larger array of cortical and subcortical regions in RHD patients. (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)

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)

ABSTRACT This article interprets a recently recovered manuscript, Tratado de astronomía y la reformaçión del tiempo, composed by Antonio Sánchez in New Granada c.1696, in the context of the Spanish and Renaissance cosmographies. Sánchez’s Tratado proposes a spherical astronomy, in which celestial bodies – including comets — move in orbs containing pyramidal knots that explain the changing speed observed in the motion of planets. From this astronomy and following the peninsular style of repertorios, Sánchez derives two major conclusions: the corrected (...) length of the solar year and a revised birth date of Jesus. Taking as center of reference Vélez, where Sánchez was based, these claims led to conclusions in domains ranging from calendric astronomy to eschatology, including the incorporation of the indigenous peoples into salvation narrative and a demonstration of the arrangement of the celestial orbs at the Last Judgment. Sánchez’s Tratado constitutes an expansion of the Spanish mathematical cosmography that sheds light on the production of knowledge in the Spanish-American world and, at the same time, provides elements to reassess our understanding of the global circulation of Renaissance and early modern ideas. (shrink)

Recent descendants of David Lewis, such as Stephen Torre, Dilip Ninan, and Dirk Kindermann have utilized multi-centered propositions, which are roughly sets of possible worlds centered on a sequence of individuals, to characterize the content of attitudes. In an attempt to explain counterfactual attitudes such as wishing and imagining, Ninan (2012, 2013) developed a more fine-grained characterization of multi-centered propositions than others in the multi-centered camp. While Ninan provides a systematic explanation of the nature of de se attitudes (attitudes one (...) expresses with first-person pronouns like ‘I’ or ‘me’), the nature of other types of indexical attitudes (attitudes one expresses with indexical terms like ‘you,’ ‘today,’ ‘now,’) is not explored. This paper does two things. First, it demonstrates how we can account for indexical attitudes within Ninan’s framework. This, however, has the consequence of generating propositions of limited accessibility of sorts, which in turn conflict with a received and simple model of linguistic communication. According to this simple model, successful communication consists of the transmission of mental content from speaker to hearer. Second, in light of this conflict, the paper proposes an adjustment to Ninan’s theory in order to avoid commitment to propositions of limited accessibility, and thus preserve the shareability of attitudinal content from speaker to hearer. (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)

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)

Erudition as a cultist topic and style, recreated in countless traditional sources, helps Colombian writer R. H. Moreno-Durán to establish a delicate equilibrium between the parodic forms of linguistics research and the recreational contents that reflect the thinking conscience of men and the dialogic sphere of their existence. All these elements are present in his novel, El toque de Diana (Diana’s touch) and are conjugated to the theoretical contribution of Mijail Bajtín, and they make it possible to explain the exploration (...) of a fictional legacy that depends on the willful language of its characters to metaphorize the unfinished and multifaceted character of a violent society, in continuous crisis, such as the Colombian society. (shrink)

ABSTRACTImmigrant origin children and youth are now, and will continue to be, a diverse and demographically important segment of all post-industrial nations’ populations. In order to realize their potential, receiving contexts will need to find effective ways to integrate them into the fabric of their society. Using an ethic of care approach, we must begin by taking a comprehensive perspective on integration, which incorporates both a risk and resilience framework and an ecological perspective. A number of practices have emerged that (...) have promise for positive implications for the schooling performance and educational integration of immigrant students These practices include 1 – short-term newcomer programs; 2 – specialized services for Students with Interrupted Formal Education; 3 – sustained services focused on new language development; 4 – services focused on heritage language development; 5 – providing explicit college pathway knowledge; 6 – summer and after-school academic enrichment programs; 7 – facilitating parental involvement ; and 8 – advisory groups, after-school academic supports, mentoring and health services, and postsecondary supports. Providing the kinds of ecologies of care outlined here will go a long way toward helping these children and youth thrive and become the kinds of contributing members to their new society that will serve our collective future well. (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)

La crisis de representatividad de los partidos políticos de centro izquierda cuestiona la calidad de la democracia chilena y la proyección de los mismos. No obstante, constituyen referentes sociohistóricos con capacidad de adaptación a los cambios sociales y tendencias de época. Nos interesó conocer cual es el potencial de la generación de relevo de los partidos políticos de adaptarse a los cambios sociales y de representar a la nueva sociedad civil a partir del estudio de su condición generacional dentro de (...) campo político partidista. Los resultados indican que la condición intergeneracional, la visión heterocrítica frente a las formas de reproducción del poder político y la necesidad de legitimidad social favorecen la comprensión de formas distintas de hacer política que lo acercan a la nueva sociedad civil. Las prácticas políticas distintivas identificadas se asocian a la democracia de audiencia, la transversalidad de las alianzas y del territorio. (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)

This work analyzes and characterizes the spread of the COVID-19 disease in Mexico, using complex networks and optimization approaches. Specifically, we present two methodologies based on the principle of the rupture for the GC and Newton's law of motion to quantify the robustness and identify the Mexican municipalities whose population causes a fast spread of the SARS-CoV-2 virus. Specifically, the first methodology is based on several characteristics of the original version of the Vertex Separator Problem, and the second is based (...) on a new mathematical model. By solving VSP, we can find nodes that cause the rupture of the giant component. On the other hand, solving the NLM can find more influential nodes for the entire system’s development. Specifically, we present an analysis using a coupled social network model with information about the main characteristics of the contagion and deaths caused by COVID-19 in Mexico for 19 months. This work aims to show through the approach of complex networks how the spread of the disease behaves, and, thus, researchers from other areas can delve into the characteristics that cause this behavior. (shrink)

The impact of stroke on motor functioning is analyzed at different levels. ‘Impairment’ denotes the loss of basic characteristics of voluntary movement. ‘Activity limitation’ denotes the loss of normal capacity for independent execution of daily activities. Recovery from impairment is accomplished by ‘restitution’ and recovery from activity limitation is accomplished by the combined effect of ‘restitution’ and ‘compensation.’ We aimed to unravel the long-term effects of variation in lesion topography on motor impairment of the hemiparetic lower limb (HLL), and gait (...) capacity as a measure of related activity limitation. Gait was assessed by the 3 m walk test (3MWT) in 67 first-event chronic stroke patients, at their homes. Enduring impairment of the HLL was assessed by the Fugl–Meyer Lower Extremity (FMA-LE) test. The impact of variation in lesion topography on HLL impairment and on walking was analyzed separately for left and right hemispheric damage (LHD, RHD) by voxel-based lesion-symptom mapping (VLSM). In the LHD group, HLL impairment tended to be affected by damage to the posterior limb of the internal capsule (PLIC). Walking capacity tended to be affected by a larger array of structures: PLIC and corona radiata, external capsule and caudate nucleus. In the RHD group, both HLL impairment and walking capacity were sensitive to damage in a much larger number of brain voxels. HLL impairment was affected by damage to the corona radiata, superior longitudinal fasciculus and insula. Walking was affected by damage to the same areas, plus the internal and external capsules, putamen, thalamus and parts of the perisylvian cortex. In both groups, voxel clusters have been found where damage affected FMA-LE and also 3MWT, along with voxels where damage affected only one of the measures (mainly 3MWT). In stroke, enduring ‘activity limitation’ is affected by damage to a much larger array of brain structures and voxels within specific structures, compared to enduring ‘impairment.’ Differences between the effects of left and right hemisphere damage are likely to reflect variation in motor-network organization and post-stroke re-organization related to hemispheric dominance. Further studies with larger sample size are required for the validation of these results. (shrink)

Resumen: Este artículo tiene por objetivo establecer las bases para una comprensión disciplinaria y epistemológica de la geopolítica, considerando su ubicación como campo de estudio y el principal debate entre la perspectiva clásica y crítica de la misma en América del Sur. En este sentido, se efectúa un abordaje histórico sobre la evolución de la geopolítica, decantando en la manera en cómo el conocimiento geopolítico se ha dado en la región mencionada, al tiempo que se señalan las dificultades y propuestas (...) de investigación en el campo señalado. Se concluye que una discusión epistemológica de la geopolítica no solamente ayudará a lograr una mejor construcción y entendimiento del conocimiento geopolítico, desde un punto de vista holístico, sino que ayudará a destacar el rol de la academia en la necesidad de ser el eje articulador de dicha discusión.: This article aims to establish the basis for a disciplinary and epistemological understanding of geopolitics, considering its location as a field of study and the main debate between the classical and critical perspective in South America. In this sense, a historical approach is made on the evolution of geopolitics, decanting in the way in which geopolitical knowledge has been given in the region while pointing out the difficulties and research proposals in the field. It concludes that an epistemological discussion of geopolitics will not only help to achieve a better construction and understanding of geopolitical knowledge, from a holistic point of view, but also highlight the role of academics to articulate the discussion. (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)

This paper shows the brain correlates of Cloninger’s personality model during the presentation of social scenarios under positive or negative valence situations. Social scenarios were constructed when participants played the Dictator game with two confederates that had two opposites roles as the cooperator and non-cooperator. Later the same day during a fMRI scanning session, participants read negative and positive situations that happened to confederates in the past. Participants were asked to think “how do you think those people felt during that (...) situation?” A dissimilarity matrix between stimuli were obtained from fMRI results. Results shown that Harm Avoidance trait people make use of right middle frontal gyrus and left superior frontal gyrus to discriminate between Coop and NoCoop. Cooperation as a trait makes use of the right superior temporal gyrus and the right precuneus to discriminate between Coop and NoCoop in positive social scenarios. Finally, Self-directedness trait people make use of the right inferior parietal lobe to discriminate between Coop and NoCoop in negative social scenarios and the right precuneus to discriminate between Coop and Strangers. An intuitive link between discrimination findings and behavioral patterns of those personality traits is proposed. (shrink)

The complex societal challenges of the twenty-first Century require scientific researchers and academically educated professionals capable of conducting scientific research in complex problem contexts. Our central claim is that educational approaches inspired by a traditional empiricist epistemology insufficiently foster the required deep conceptual understanding and higher-order thinking skills necessary for epistemic tasks in scientific research. Conversely, we argue that constructivist epistemologies provide better guidance to educational approaches to promote research skills. We also argue that teachers adopting a constructivist learning theory (...) do not necessarily embrace a constructivist epistemology. On the contrary, in educational practice, novel educational approaches that adopt constructivist learning theories often maintain traditional empiricist epistemologies. Philosophers of science can help develop educational designs focused on learning to conduct scientific research, combining constructivist learning theory with constructivist epistemology. We illustrate this by an example from a bachelor’s program in Biomedical Engineering, where we introduce conceptual models and modeling as an alternative to the traditional focus on hypothesis testing in conducting scientific research. This educational approach includes the so-called B&K method for constructing scientific models to scaffold teaching and learning conceptual modeling. (shrink)

Objective: Deep brain stimulation targeted to the ventral intermediate nucleus of the thalamus is effective for motor symptoms in essential tremor, but there is limited data on cognitive outcomes. We examined cognitive outcomes in a large cohort of ET DBS patients.Methods: In a retrospective analysis, we used repeated-measures ANOVA testing to examine whether the age of tremor onset, age at DBS surgery, hemisphere side implanted with lead, unilateral vs. bilateral implantations, and presence of surgical complications influenced the cognitive outcomes. Neuropsychological (...) outcomes of interest were verbal memory, executive functioning, working memory, language functioning, visuospatial functioning, and general cognitive function.Results: We identified 50 ET DBS patients; 29 males; the mean age of tremor onset was 35.84 years with a median age of 38 years. The mean age at DBS was 68.18 years. There were 37 unilateral 30 left, seven right, and 13 bilateral brain implantations. In the subgroup analysis, there was a significant interaction between assessment and age of tremor onset ; F = 4.47; p = 0.043 for working memory. The post hoc testing found improvements for younger onset ET. Similarly, there was a significant interaction between assessment and complications vs. no complications subgroups; F = 4.34; p = 0.043 for verbal memory with worsening scores seen for ET patients with complications. The remaining tests were not significant.Conclusion: In this large cohort of ET patients with, DBS was not accompanied by a significant decline in many cognitive domains. These outcomes were possibly related to the selection of patients with normal cognitive functioning before surgery, unilateral DBS implantations for the majority, and selection of patients with optimal response to DBS. (shrink)