Jiménez Guirao, Jordi (ed.) (2021)Tres mirades sobre HegelSabadell: Edicions Enoanda, 91 p.ISBN 978-84-123469-4-7.

In recent years, after various scandals, the role of auditors has been called into question, even casting doubt on whether their reports reliably reflect the true financial situation of the auditee, especially when this situation is not good. Normative changes in the way auditors have to rate certain questions provide a good opportunity to study this problem. These changes have acquired great relevance among the factors involved in studying audit quality. Thus, the present study analyzed the effect of the normative (...) change that took place in Spain in December 2010, related to opinions modified for going-concern uncertainties. Until that date, the auditor’s uncertainty about the company’s going-concern status led to a qualified opinion. However, under the new regulation, it became an opinion that included an explanatory paragraph stating the reasons for concern, which was considered less serious. In all, 152 small- and medium-sized enterprises that had begun bankruptcy proceedings were studied. Expert systems were used for their analysis, based on classification trees assembled through boosting and bagging. In addition, the logistic regression was used as baseline to compare previous methods. The main result obtained was that a change in the norm that catalogs the going-concern issue as less serious made auditors more likely to report this situation, thus questioning the audit quality. (shrink)

Salvador Bucca fue Profesor Titular de Lingüística de la Facultad de Filosofía y Letras, Universidad de Buenos Aires, entre 1955 y 1983. Se formó en Italia y Estados Unidos. En calidad de docente y director del Centro de Estudios Lingüísticos, visitó en reiteradas ocasiones el nordeste argentino, para estudiar las lenguas de las comunidades locales. En este artículo nos enfocamos en sus viajes a la provincia de Formosa para realizar trabajo de campo en 1961, 1964 y 1968. En este sentido, (...) señalamos la importancia de su figura en torno a la gestación de los primeros estudios sobre las lenguas indígenas chaqueñas. Este trabajo forma parte de un estudio más amplio de los documentos donados por la familia del Dr. Salvador Bucca al Archivo del Laboratorio de Documentación e Investigación en Lingüística y Antropología (DILA), tarea iniciada en 2019 por parte de un equipo de la Universidad Nacional de Formosa con la transcripción de los cuadernos de campo del Dr. Bucca. La fuente que presentamos corresponde a un extracto del Cuaderno N° 4, donde el lingüista describe su viaje a través de la predominantemente rural provincia de Formosa en el invierno de 1964. En este sentido, se destacan los problemas de movilidad y hospedaje, y la reticencia de algunos funcionarios y miembros de las fuerzas de seguridad a colaborar con la investigación. La contracara está representada por los misioneros de los distintos cultos cristianos que le facilitaron el contacto con sus informantes locales. (shrink)

This study focuses on the influence of the quality of services received by thalassotherapy customers on their global satisfaction and the relationship between this and the word of mouth. This study uses a hybrid SEM—classification tree analysis. The empirical findings reveal a significant relationship between the quality of each offered service and global satisfaction. This study contributes to identify tourist’s satisfaction or delight on received thalasso services through a proposed methodology. The main contribution of this work consists of the proposal (...) of a methodology to identify objectively through the opinion of tourists if they were satisfied or had reached delight. This work demonstrates, confirming what has been found in previous literature, that global satisfaction is related to the different experiences provided by the service. Thus, all hypotheses are accepted, supporting the hypotheses that relate the pool, the staff, the treatments, and the environment to satisfaction. In addition, the hypotheses that link satisfaction with the word of mouth are also supported. This theoretical implication has important practical implications for managers of the type of facilities such as those studied in this paper, since it shows that it is not enough to do well in one of the services provided if the environment or the interaction with the staff is not right. (shrink)

La documentación aquí transcrita es toda la encontrada en la colección que refiere el título, y que incluye las dos ramas masculinas de la orden de San Agustín entonces existentes en Sevilla, desde su fundación hasta su extinción causada por la Desamortización de Mendizábal, y de la rama femenina solamente la del Monasterio de San Leandro, y no usadas totalmente hasta la actualidad. Incluye incluso una breve biografía de la mártir Santa Marina.

The formation of the human being is a fundamental subject in Saint Augustine’s thinking. In his first works references to liberal arts are highlighted, and the dialogue form appears as a privileged vehicle of the educative process. In De Ordine, Saint Augustine represents a clear example of the interest and the appropriation of dialogue as a philosophical exercise, which has the double purpose of taking his listeners to the truth and to introduce the reader to the same dynamic.

En el artículo se aborda la exégesis bíblica agustiniana presente en los libros XV a XVII del De ciuitate Dei. Con relación al libro XV se analiza la autoridad que el Hiponense les confiere a las Escrituras. Posteriormente se destaca el tema de la inspiración de la Sagrada Escritura, como obra del Espíritu Santo. En vista de que en el libro XV del De ciuitate Dei san Agustín da una gran importancia a las diferentes versiones bíblicas, el artículo hace (...) una breve presentación de las versiones bíblicas mencionadas por san Agustín, para exponer la autoridad y validez que les confería a las mismas. Se expone la interpretación exegética de los nombres de los personajes del Antiguo Testamento. Se hace asimismo referencia a las consideraciones intratextuales que san Agustín hace dentro del libro XV, particularmente las relativas al Contra Faustum y sus implicaciones exegéticas. Con relación a los libros XVI y XVII se hace la presentación de los principales elementos exegéticos que el obispo de Hipona desarrolla dentro de los libros XVI y XVII del De ciuitate Dei- Se destacan, en primer lugar, los principios generales exegéticos que san Agustín ofrece en los dos libros anteriormente mencionados. Posteriormente el artículo presenta el vocabulario utilizado por el Obispo de Hipona para designar la labor exegética hecha por él, así como las diversas implicaciones y aplicaciones de la hermenéutica bíblica. En tercer lugar se ponen de manifiesto las diversas interpretaciones e implicaciones espirituales que tienen para san Agustín los nombres de personajes y lugares del Antiguo Testamento mencionados en estos dos libros. (shrink)

Pocos han sido los intentos de poner en el tapete filosófico la cuestión del amor como epígrafe necesario en el programa de una renovación de la historia de la filosofía. Sumariamente, prácticamente sólo San Agustín y tímidamente Pascal han hecho verdaderos esfuerzos al respecto. Quizá Platón atisbó mucho, pero no se atrevió a poner por escrito la naturaleza de la inteligencia del Bien. Para Platón aquello que es sagrado no es un objeto del conocimiento teorético, no es un axioma, (...) sino que más bien tiene que ver con aquello que hace bueno al hombre, esto es el amor. Lo que hace bueno al hombre es la virtud, y la virtud nace del amor, pues el amor, como dice Platón, es engendrar en la belleza a causa del deseo de inmortalidad la virtud. Lo que engendra el amor es la virtud, la fuerza que transforma proviene del amor. De ahí que ya en Platón, en el viejo Platón se encuentra la idea de que lo más hermoso es hacer bueno al ciudadano, transformarlo. La perfección de la persona está en la virtud, y ésta es vástago del amor. La meta del presente trabajo mira a volver a tener una noción de la persona a partir del amor desde la perspectiva fenomenológica. (shrink)

This article further systematizes the existential body, contributing to the ethnographic model of embodied objectivity. It situates embodiment as the foundation of knowledge, demonstrating its underdevelopment in anthropological literature. The paper explores the philosophical relationship between being-in-the-world and Merleau-Ponty’s body-proper, emphasizing the central role of embodied pre-objective signification in representational ethnographic knowing. This aspect is often insufficiently addressed, particularly in light of certain ethnographic applications of the epoché. The paper concludes that, given the oscillatory apprehension of embodiment, the use of (...) terms like “systematizing” and “inter-objectivity” adequately enhances its portrayal as a pre-objective phenomenon rather than an objective one. (shrink)

To begin with -- Genealogy of the cerebral subject -- Disciplines of the neuro -- Cerebralizing distress -- Brains on screen and paper -- Up for grabs.

The present paper tries to answer the question _Is religious education compatible with the purposes of liberal education?_ This work argues that it is possible, and desirable, that democratic states built on liberal ideals include religious education in all schools since increasing the number of options among which the future citizen may choose the conception of the good with which he or she wishes to live is a condition for autonomy as one of its educational purposes. However, the proposal is (...) not based on religious confessional education, which by itself does not satisfy the liberal educational goals, but is redefined from the common noahide principles compatible both religious confessions and non-religious views of morality and citizenship. (shrink)

This article focuses on defective conditionals ? namely indicative conditionals whose antecedents are false and whose truth-values therefore cannot be determined. The problem is to decide which formal connective can adequately represent this usage. Classical logic renders defective conditionals true whereas traditional mathematics dismisses them as irrelevant. This difference in treatment entails that, at the propositional level, classical logic validates some sentences that are intuitively false in plane geometry. With two proofs, I show that the same flaw is shared by (...) a family of trivalent logics. I go on to examine the strict conditional and its derivatives. This family is the only one to avoid the faulty inference but it does so without addressing the status of the truth-value assigned to defective conditionals. (shrink)

I propose a way of thinking about content, and a related way of thinking about ontological commitment.

There is an ongoing debate about the meaning of lexical words, i.e., words that contribute with content to the meaning of sentences. This debate has coincided with a renewal in the study of polysemy, which has taken place in the psycholinguistics camp mainly. There is already a fruitful interbreeding between two lines of research: the theoretical study of lexical word meaning, on the one hand, and the models of polysemy psycholinguists present, on the other. In this paper I aim at (...) deepening on this ongoing interbreeding, examine what is said about polysemy, particularly in the psycholinguistics literature, and then show how what we seem to know about the representation and storage of polysemous senses affects the models that we have about lexical word meaning. (shrink)

Algunos autores hablan del "giro religioso" del filósofo alemán Jürgen Habermas. El concepto de sociedad postsecular desarrollado por este autor en la etapa más reciente de su pensamiento ha exigido una revalorización de la religión como generadora de motivación y solidaridad sin la cual la sociedad occidental ve amenazada su existencia. Pero, ¿revalúa Habermas adecuadamente la religión hasta el punto de que podamos hablar de tal "giro"? -/- Esta tesis aborda los aspectos desarrollados en ese sentido por las obras más (...) recientes de Habermas: El pensamiento postmetafísico y También una historia de la filosofía, principalmente. Pero esta evaluación no se hace desde el lugar común de Habermas y los estudios comparativos de la religión: el cristianismo y el islam, sino desde la tradición noájida que precede y sustenta a estas tradiciones religiosas, lo cual permite a los ciudadanos religiosos y laicos comprender mejor la argumentación religiosa en la esfera pública, al tiempo que puede revelar las limitaciones de la comprensión laica (como la de Habermas) de los argumentos religiosos. (shrink)

En este artículo me propongo abordar el problema del tiempo en las sociedades contemporáneas desde un diálogo entre las construcciones teóricas de Moishe Postone y Hartmut Rosa y el trabajo de Michel Foucault. Los dos primeros se han centrado en explicar cómo la temporalidad se ha convertido en un tipo de dominación abstracta, impersonal y cuasiobjetiva a partir de conceptos como la densificación temporal, la aceleración o la hibridación. Foucault, en cambio, concibe el tiempo bajo el prisma de la racionalidad (...) política neoliberal, por la cual el tiempo pasa a ser un recurso que debe gestionarse por los sujetos en términos empresariales y que termina por configurar una ética neoliberal de la administración del tiempo. Este diálogo ejemplifica de manera privilegiada la tensión entre la coacción o la presión temporal y la administración estratégica del tiempo propia de las sociedades contemporáneas. (shrink)

This paper presents some modern and interdisciplinary concepts about creativity and creative processes specially related to problem solving. Central publications related to the theme are briefly reviewed. Creative tools and approaches suitable to support problem solving are also presented. Finally, the paper outlines the author’s experiences using creative tools and approaches to: Facilitation of problem solving processes, strategy development in organisations, design of optimisation systems for large scale and complex logistic systems, and creative design of software optimisation for complex non-linear (...) systems. (shrink)

ABSTRACT Legal certainty is a central requirement for the rule of law. Legal systems should both enable those subject to law to predict human behaviour and institutional reactions and to prevent an arbitrary use of state power against them. The value of legal certainty is usually conceived as a formal value opposed to the values of freedom or equality. The purpose of this paper is to discuss this idea and to explore a less formal conception of the value of legal (...) certainty. In this sense, I will argue that we need to depart from a purely formal understanding of the requirements imposed by such value and to consider the need to provide them with a substantive content. So, legal certainty is not completely independent of legal substantive justice and it implies that it is impossible to define ex ante which concrete aspects of justice should not be the law’s concern. (shrink)

The development of Information and Communication Technologies has favored access to technological resources in adolescents. These tools provide access to information that can promote learning. However, they can also have a negative effect against people, as they can be used with other functionality, in which cyberbullying situations are caused during the interactions that arise when using social networks. The objective of this study was to determine the predictive value of the role of cyberbullying victims based on variables related to other (...) roles involved in cyberbullying and bullying, as well as personal characteristics, contextual characteristics and positive teamwork habits.. Information was collected from 227 students of the educational stages of Primary Education and Secondary Education, aged between 11 and 15 years, in a city with a high index of cultural diversity. The step-by-step technique was used to build the regression model. The results indicate that the model has a good goodness of fit coefficient. The role of cyberbully is the most important predictive variable of the role of the victim in cyberbullying and, to a lesser extent, the role of the witness in cyberbullying, the role of the witness in bullying, and the role of the victim of bullying. The role of the bullying aggressor and the variables sex, age, type of educational center, and teamwork habits are excluded in the predictive model. (shrink)