La presente investigación, tiene por objeto delimitar las consideraciones epistemológicas de la contabilidad ambiental desde tres categorías: funcionalista, interpretativo y crítico, cada una de ellas con 16 subcategorías. La metodología utilizada es de carácter exploratoria, cualitativa, basada en un análisis documental de artículos científicos arbitrados en la más alta exigencia científica (SCOPUS), bajo filtros de búsqueda exacta, con procesamiento sistemático a través de ATLAS.ti9. Los resultados muestran un mayor enraizamiento en el enfoque crítico, destacando el impulso al cambio, los estudios (...) de conflictos, la desigualdad estructural; seguido del enfoque funcionalista, donde predomina el interés por la claridad, el rigor conceptual, así como la pretensión demostrativa y el espíritu de precisión y certeza; finalmente, en el enfoque interpretativo se buscan prácticas racionalizadoras, con una intención comprensiva que impulse a un proceso de resolución. (shrink)

During the 1992–1993 academic year, Harold Garfinkel offered a graduate seminar on Ethnomethodology in the Sociology Department at the University of California, Los Angeles. One topic that was given extensive coverage in the seminar has not been discussed at much length in Garfinkel’s published works to date: Aron Gurwitsch’s treatment of Gestalt theory, and particularly the themes of “phenomenal field” and “praxeological description”. The edited transcript of Garfinkel’s seminar shows why he recommended that “for the serious initiatives of ethnomethodological investigations (...) […] Gurwitsch is a theorist we can’t do without”. Garfinkel’s ethnomethodological “misreading” is not a mistaken reading, but is more a matter of taking Gurwitsch’s phenomenological demonstrations of Gestalt contextures in phenomenal fields and transposing them for making detailed, concrete observations and descriptions of organizationally achieved social phenomena. Where Gurwitsch addresses the organization of perception as an autochthonous achievement, inherent to the stream and field of individual consciousness, Garfinkel extends and elaborates this field into the social world of enacted practices. The April 1993 seminar also is rich with brief asides and digressions in which Garfinkel comments about his use of Alfred Schutz, his attitude toward publishing, his relationship with Erving Goffman, and many other matters. (shrink)

Editors’ AbstractDuring the 1992–1993 academic year, Harold Garfinkel (1917–2011) offered a graduate seminar on Ethnomethodology in the Sociology Department at the University of California, Los Angeles. One topic that was given extensive coverage in the seminar has not been discussed at much length in Garfinkel’s published works to date: Aron Gurwitsch’s treatment of Gestalt theory, and particularly the themes of “phenomenal field” and “praxeological description”. The edited transcript of Garfinkel’s seminar shows why he recommended that “for the serious initiatives of (...) ethnomethodological investigations […] Gurwitsch is a theorist we can’t do without”. Garfinkel’s ethnomethodological “misreading” is not a mistaken reading, but is more a matter of taking Gurwitsch’s phenomenological demonstrations of Gestalt contextures in phenomenal fields and transposing them for making detailed, concrete observations and descriptions of organizationally achieved social phenomena. Where Gurwitsch addresses the organization of perception as an autochthonous achievement, inherent to the stream and field of individual consciousness, Garfinkel extends and elaborates this field into the social world of enacted practices. The April 1993 seminar also is rich with brief asides and digressions in which Garfinkel comments about his use of Alfred Schutz, his attitude toward publishing, his relationship with Erving Goffman, and many other matters. (shrink)

Individuals and businesses make numerous payments every day. They sometimes have choices about what forms of payment to make or accept, and at other times are effectively forced to use a particular form. Often there is an asymmetric power relationship between payer and payee that raises the issue of whether one side unfairly exploits the other. Is it unethical exploitation for an employer to pay employees with a fee-laden payroll card over other more convenient forms of payment? Does the fee (...) structure of payment networks such as Visa and MasterCard unfairly exploit merchants? The bitcoin payment system is an ethical as well as technological evolution as it was designed to be an electronic payment system that does not rely upon trust. Can an entire payment system like bitcoin be “evil,” as charged by Krugman? Payment tools as such are ethically neutral, but can be used in an ethical or unethical manner. (shrink)

El análisis que se desarrolla en este artículo, está dirigido a desconstruir el modelo de episteme de la racionalidadmoderna, que tiene por pretensión la reconstrucción objetiva de la realidad y su validez universal y absoluta para cualquier contexto cognitivo. Se propone una alternativa a este tipo..

Low‐back pain can be invalidating physically as well as mentally. Despite professional help to treat and prevent low‐back pain, the pain often persists, and so do the problems related to low‐back pain. An intervention that made it possible for a significant part of patients with low‐back pain to improve health and well‐being raised the question: Why was it possible to help some and not others? The aim of the present paper was to achieve a deeper understanding of factors patients experienced (...) as helpful in professional support related to low‐back pain. This was explored using a hermeneutic‐phenomenological approach while analysing 20 interviews with patients with low‐back pain purposively chosen interviews conducted in relation to the intervention. An analysis was made using Ricoeur's interpretation theory. Data on both positive and negative experiences were read and reflected upon. We found that healthcare professionals’ adoption of a narrative approach facilitating the patient's perspective was perceived as helpful. Patients experienced this as being taken seriously; an experience that could be explained at a deeper, more nuanced level using Heidegger's philosophy. Facilitating the patient's perspective was conditional not only on the professional obtaining access to the patient's perspective but also on understanding and acknowledging the patient's existence. The challenge for healthcare professionals in this respect is to bridge the gap between the consultation's fact‐focused concern with the medical implications of low‐back pain and the patient's concern with the implications low‐back pain has for his or her personal identity and life. Listening to the patient's perspective in itself supports the subjective recovery process, while also supporting the quality of patient‐centred support and strengthening the patient's trust in its helpfulness. (shrink)

It is sometimes claimed that we perceive people’s mental states in their expressive features. This paper clarifies the claim by contrasting two possible readings, depending on whether expression is conceived relationally or non-relationally. A crucial difference between both readings is that only a non-relational conception of expression ensures direct access to other minds. The paper offers an argument for a non-relational conception of expression, and therefore for the view that we directly perceive people’s mental states in their expressive features.

Recently there has been an outpouring of consumer frustration over rising food and energy prices. Many politicians railed against “speculators” who allegedly drove up the prices of key necessities. Is speculation unethical? This article reviews the traditional arguments against speculation. Many of the standard criticisms confuse speculation with gambling. In much the same way as ethicists now draw distinctions between usury and normal business interest, we draw a distinction between socially useful speculation and gambling. Gambling involves taking on risk with (...) no plausible expectation of making a profit. Gambling may provide entertainment value to some people, but like other addictive activities causes grave harm to a subset of users. Speculation involves taking on a business risk with a plausible expectation that a profit will result. Speculators provide an important risk bearing service by taking on risks that others do not want. They help markets to function better by helping to incorporate information into prices as well as providing liquidity. Speculators may actually reduce shortages by causing quicker price increases that motivate producers to increase production and consumers to conserve. But even socially useful speculation may have an ethical dark side. Does such speculation cause damage by adding excess volatility to prices? Speculators may contribute to price bubbles. At what point does legitimate speculation become odious “price gouging?” We also draw an ethical distinction between speculation, which seeks to benefit from changing prices, and manipulation, actions taken to push prices away from their economically appropriate levels. (shrink)

In this essay, I argue that pronatalism—a social bias in favor of gestational motherhood—and geneticism—a social bias in favor of genetic motherhood—are conceptually and operationally distinct social forces that influence some women's reproductive decision making. Each of these social forces shapes the reproductive landscape, relates differently to women's identities, and causes different social stigmatization and harm. Pronatalism and geneticism warrant feminist concern because they can compromise some women's reproductive autonomy and well-being. I suggest that combating pronatalism and geneticism will require (...) different sets of media, policy, education, and health care practice strategies. (shrink)

A model of Zeno's dichotomy paradox is presented in Newtonian collision mechanics. One of several resolutions of the paradox illustrates the point that even in Newtonian ontology there is a spacetime weave. In a Newtonian system in which the base rules permit only spatial contact interactions, we find the mechanical emergence of action-at-a-distance effects.

La terminología más exacta para hablar de los derechos del hombre, es la de ser «fundamentales», porque afectan a las dimensiones más básicas del ser humano y,por ello mismo, tienen que ser protegidos y garantizados por los poderes públicos. Se trata de derechos públicos subjetivos que son universales, imprescriptibles, irrenunciables e inalienables. Tienen límites filosóficos, de naturaleza sociológica o por razón de su finalidad. Poseen un fundamento iusnaturalista y no meramente positivista. Las primeras declaraciones de derechos fundamentales universales no aparecen (...) hasta finales del siglo XVIII, con carácter de individuales y personales, para, después, incorporar también derechos sociales, económicos, culturales y a los actuales de protección del medio ambiente, minusválidos, etc. Es lo propio del actual Estado social y democrático de derecho. (shrink)

From the development of Literature Theory wich based on the analogy with Architecture the author analyze the relationships between Cervantes and Vargas Llosa works. Research on Cervantes reception in Latin America it is a work to keep doing. In Peru Vargas Llosa has received Cervantes works in a peculiar way. This paper tries to clarify what are the structural relations between these two literary architecture.

The mistake Mill made by confusing what we can desire and what deserves to be desired or must be desired has been discussed extensively in the literature. However, the meta-normative intuition that remains in the background of the argument has been less discussed. This intuition, though, aims in the right direction, as it points at the idea that the desirable emerges from the desirable. My purpose here is to defend this claim by arguing that it provides a way to avoid (...) some of the classical objections to utilitarianism. (shrink)

The term theodicy was coined by the philosopher Gottfried Wilhelm Leibniz (1646-1716) and is inherent in the question of how evil can exist if an intrinsically good God guides everything. The publication of this oeuvre initiated intense philosophical and theological discourse in the subsequent centuries, during which many issues that bare upon human well-being were articulated. Also, Leibniz’s rational approach to the relationship between God and evil raised a number of issues related to the topic of belief. This topic has (...) entangled discourses on theodicy with a long-lasting debate on beliefs, which goes back to Antiquity. Recently, a paradigm-shift shed new light on the understanding of belief. Science has begun to address the neurophysiological mechanisms of the processes that underpin belief formation, modulation, and change. The term credition was coined in order to capture and reflect this new and innovative understanding of the fluidity of beliefs and believing. This paper presents various features of a pattern of interrelationships between well-being, theodicy, and credition. (shrink)

Robots should be able to represent emotional states to interact with people as social agents. There are cases where robots cannot have bio-inspired bodies, for instance because the task to be performed requires a special shape, as in the case of home cleaners, package carriers, and many others. In these cases, emotional states have to be represented by exploiting movements of the body. In this paper, we present a set of case studies aimed at identifying specific values to convey emotion (...) trough changes in linear and angular velocities, which might be applied on different non-anthropomorphic bodies. This work originates from some of the most considered emotion expression theories and from emotion coding for people. We show that people can recognize some emotional expressions better than others, and we propose some directions to express emotions exploiting only bio-neutral movement. (shrink)

can prevent non-contact interactions in Newtonian collision mechanics. The proposal is weakened by the apparent arbitrariness of what will be shown as the requirement of only an odd number of sets of some ex nihilo-created self-exciting particles. There is, however, an initial condition such that, without the ex nihilo self-exciting particles, either there is a contradictory outcome, or there is a non-contact configuration law, or there are odds versus evens indeterminacies. With the various odds versus evens arbitrarinesses and other such (...) difficulties, there seems to be an ontological unsatisfactoriness in the speed-unbounded Newtonian collision system. Introduction Taking self-excitations very seriously A problematic initial condition Another alternative. (shrink)

This paper examines the ethics of contemporary managerial compensation in the context of executive stock options. Economic considerations would dictate that executive stock options should be adjusted to eliminate the effect of overall stock market movements which are beyond the control of the executive. However, in practice, most executive stock options are not adjusted to control for these outside factors. Agency considerations are the most likely culprit. Adjusting for the influence of outside factors, such as a generally rising stock market, (...) from executive stock options sets a higher bar for managers to reach. Furthermore, traditional accounting standards permitted firms that did not adjust options to avoid reporting options as expenses. This presents CEOs and boards of directors with a major ethical dilemma. On the one hand, their duty to their shareholders and stakeholders dictates that executive stock options should be adjusted to eliminate outside noise from unrelated movements in the overall stock market. However, financial statements are presented in the language of accounting. If the overwhelming majority of the users of a language define a particular item in one way, then to deviate from the norm implies that the recipient of such a deviant statement may not properly interpret the statement. Likewise, if the standard practice is for firms to use unadjusted options and thus under-report expenses, to deviate from this industry norm risks that users of financial statements would not properly interpret the financial statements, with perhaps negative consequences for the shareholders. In short, if "everyone else does it," then it could be wrong for an individual firm to deviate from the norm as that would harm the shareholders. (shrink)

This paper suggests that an ontologically reductionist view of nature which also accepts the completeness of causality at the level of physics can support (1) the blissful transfiguration of the moral, (2) mystical release from standard ego-identification, and (3) psycho-physical transformation cultivated through meditative practice. This mystical naturalism provides the basis for a thicker, more vigorous institutional religious life, including religious life centred around meditation practices, personalist meanings, and the theology of incarnation, than current proposals for strongly naturalist religions allow.

ABSTRACT In this paper we study consequence relations on the set of many sided sequents over a propositional language. We deal with the consequence relations axiomatized by the sequent calculi defined in [2] and associated with arbitrary finite algebras. These consequence relations are examples of what we call Gentzen systems. We define a semantics for these systems and prove a Strong Completeness Theorem, which is an extension of the Completeness Theorem for provable sequents stated in [2]. For the special case (...) of the finite linear MV-algebras, the Strong Completeness Theorem was proved in [10], as a consequence of McNaughton's Theorem. The main tool to prove this result for arbitrary algebras is the deduction-detachment theorem for Gentzen systems. (shrink)

Extension of the system that includes the key substrates for sensation, perception, emotion, volition, and cognition, and all representational sources for cognition, supports the view that there is an extended mind and an extended body. These intellectual views can be made practical in a humanist system based on extensions and in religious systems based on extensions. Independently, there is also an institutional extension of secularism. Hence, I maintain, there are five principal forms of extension.

The controversy over short selling has continued unabated from the introduction of modern equity trading in Amsterdam in 1610 to the present day. Nevertheless, the business ethics literature has not really addressed short selling. Short sellers not only profit from the misery of others, they also create it through their selling activities. However, they also provide a socially useful service by making prices better reflect true values, protecting other investors from purchasing overpriced securities. Short sellers can also help to provide (...) liquidity in the markets. Recently, there has been a hue and cry against so called "naked" short selling, which involves not delivering the shares that have been sold. This gives manipulators a tool for depressing stock prices and deprives purchasers of voting rights and potential stock lending revenue. Naked short selling creates ethical issues for short sellers, buyers, brokers, market makers, and regulators. Is it ethical to exploit a legal loophole that permits sellers to sell stock and delay delivering shares indefinitely? (shrink)

This is a collection of new investigations and discoveries on the history of a great tradition, the Lvov-Warsaw School of logic , philosophy and mathematics, by the best specialists from all over the world. The papers range from historical considerations to new philosophical, logical and mathematical developments of this impressive School, including applications to Computer Science, Mathematics, Metalogic, Scientific and Analytic Philosophy, Theory of Models and Linguistics.

Robots should be able to represent emotional states to interact with people as social agents. There are cases where robots cannot have bio-inspired bodies, for instance because the task to be performed requires a special shape, as in the case of home cleaners, package carriers, and many others. In these cases, emotional states have to be represented by exploiting movements of the body. In this paper, we present a set of case studies aimed at identifying specific values to convey emotion (...) trough changes in linear and angular velocities, which might be applied on different non-anthropomorphic bodies. This work originates from some of the most considered emotion expression theories and from emotion coding for people. We show that people can recognize some emotional expressions better than others, and we propose some directions to express emotions exploiting only bio-neutral movement. (shrink)

Anyone, today, with even a slight interest in the methodology of science will be aware of the heated debate which has raged in regard to the thesis of the logical symmetry between explanation and prediction, which is entailed by the hypotheticodeductive account of scientific theory. The symmetry thesis, which received its classical exposition in a well-known article by Hempel and Oppenheim [2], has been subject to a steadily growing criticism by several eminent thinkers. My intention, in this article, is to (...) argue that the current reaction to the Hempel-Oppenheim position, as exemplified by Professors Hanson, Scriven, et al., represents a retrograde movement in the philosophy of science, which, as the number of its converts grows, could undermine the progress, which has been accomplished in the broad tradition that extends from Mach and Poincaré through the Vienna Circle to the present day. Specifically, it is my contention that the aforementioned reaction is symptomatic of a contemporary trend in the direction of irrationalism which, of all branches of philosophy, the philosophy of science should seek to dispel rather than to foster. For the sake of brevity, I propose to focus my remarks wholly on the original widely read article of Hanson on this subject [1]. That I single out this particular source should not be taken to belie the admiration I hold for the masterful scholarship of its author. (shrink)

Philosophers promoting a version ofUniversal Self Consciousness mysticism(including Wainwright, Alston, Hick, Wilber andForman) take it that their interpretations ofmysticism are consistent with currentscientific findings. However, their theorieshave been implicitly or explicitly against thecentral claim arising from science, namely, thephysical causal completeness principle. Thereis strong ground to accept physical causalcompleteness for human functioning, and theassessment of physical completeness isindependent of the phenomenology of UniversalSelf Consciousness mystical experience.Further, there is a positive account ofUniversal Self Consciousness mysticism thataccepts physical causal completeness. Such anaccount (...) is preferable to the many accounts thatboth require its denial and yet give nobasically satisfactory evidence to ground thatdenial. (shrink)

This paper claims that we have direct and complete perceptual access to other people’s emotions in their bodily and behavioural expression. The claim is understood, not by analogy with the perception of three-dimensional objects or physical processes, but as a form of Gestalt perception. In addition, talk of direct perceptual access to others’ emotions is shown not to entail a behaviourist view of mind; and talk of complete perceptual access is shown to include both the phenomenological character and the dispositional (...) nature of emotions. (shrink)

In this article I discuss the emergence of Female Sexual Dysfunction within American psychiatry and beyond in the postwar period, setting out what I believe to be important and suggestive questions neglected in existing scholarship. Tracing the nomenclature within successive editions of the American Psychiatric Association’s Diagnostic and Statistical Manual, I consider the reification of the term ‘FSD’, and the activism and scholarship that the rise of the category has occasioned. I suggest that analysis of FSD benefits from scrutiny of (...) a wider range of sources. I explore the multiplicity of FSD that emerges when one examines this wider range, but I also underscore a reinscribing of anxieties about psychogenic aetiologies. I then argue that what makes the FSD case additionally interesting, over and above other conditions with a contested status, is the historically complex relationship between psychiatry and feminism that is at work in contemporary debates. I suggest that existing literature on FSD has not yet posed some of the most important and salient questions at stake in writing about women’s sexual problems in this period, and can only do this when the relationship between ‘second-wave’ feminism, ‘post-feminism’, psychiatry and psychoanalysis becomes part of the terrain to be analysed, rather than the medium through which analysis is conducted. (shrink)

According to expressivism about avowals, the meaning of typical self-ascriptions of mental states is a matter of expressing an attitude, rather than describing a state of affairs. Traditionally, expressivism has been glossed as the view that, qua expressions, avowals are not truth-evaluable. Contemporary neoexpressivists like Finkelstein and Bar-On have argued that avowals are expressions, and truth-evaluable besides . In contrast, this paper provides a defence of the view that avowals are, qua expressions, truth-evaluable. This defence is based on an argument (...) from disagreement, to the effect that an adequate explanation of the existence of disagreement involving both cases of avowals and cases of nonlinguistic expression (like winces) supports a view according to which genuine (sincere, truthful) expression is what truth amounts to in avowals. (shrink)

Con motivo de la Pandemia de COVID-19 a partir de marzo 2019 y todas las problemáticas que se generaron por la suspensión de actividades de forma presencial en las instituciones educativas, con el retorno a las actividades presenciales en el Colegio de Estudios Científicos y Tecnológicos del Estado de México (CECyTEM), se destaca la importancia del Aula invertida como una alternativa para fortalecer el proceso de enseñanza - aprendizaje en el campo de las ciencias experimentales en la modalidad híbrida (Presencial (...) y en línea) implementado en un Aula virtual en la plataforma de Google Classroom, que permite organizar y planear de manera precisa las actividades, escenarios académicos y modalidades en que los docentes y estudiantes han de interactuar para el logro de los objetivos del programa de estudio de Química enfocados al perfil del egresado como uno de las premisas de la Nueva Escuela Mexicana (NEM) en la Educación Media Superior, acción que nos permite generar una base de datos útil para la supervisión y monitoreo del trabajo docente desarrollado en el Aula, en el contexto del plan de mejora continua. (shrink)

LA Universal Self reports his phenomenology, according to which, as he puts it, ‘I am the universe’. The Interviewer challenges the report in a variety of ways, and LA Universal Self responds to each challenge. A traditional Universal Self mysticism is given a new physicalist interpretation.

Religious thought often assumes that the principle of physical causal completeness (PCC) is false. But those who explicitly deny or doubt PCC, including William Alston, W. D. Hart, Tim Crane, Paul Moser and David Yandell, Charles Taliaferro, Keith Yandell, Dallas Willard, William Vallicella, Frank Dilley, and, recently, David Chalmers, have ignored not only the explicit but also the implicit grounds for acceptance of PCC. I review the explicit grounds, and extend the hitherto implicit grounds, which together constitute a greater challenge (...) to contemporary religious philosophy than has been realized. Religious philosophers need to find a better way around PCC than has been found, or, if PCC is unavoidable, religious philosophers need to work toward a worldview that both accepts PCC and defends strong forms of religious experience. (shrink)

In ‘Ineffability’ Alston suggests that philosophical mystics take care to delimit the class of predicates which cannot be ascribed to God. It is suggested that some qualification of ‘ineffability’ is necessary lest the mystic be trapped into such simple contradictions as that of ascribing predicates like ‘ineffability’ to God, while denying that any predicates can be ascribed to God. By the end of Alston's dialogue Mysticus, the would-be defender of mysticism, is browbeaten into meekly asking, ‘Yes, I see that [qualifying (...) statements of God's ineffability] would be better. But how does it happen that so many philosphers make ineffability statements without qualification?’. (shrink)

First, some say that core physicalism is not anti-religion. I argue that this seems to be incorrect. Physical completeness is a core element of contemporary physicalism; (the evidence for physical completeness is strong); and physical completeness both logically and not strictly logically rejects many central religious views. Consequently, there is a sense in which core physicalism is, in an important way, anti-religion. Second, physical completeness positively supports one significant religious view; and physical completeness permits one to hold two others. The (...) view that physical completeness supports states that there is no natural grounding of the ordinarily taken boundary of the human body. The two views that physical completeness permits one to hold state that a person can be contrastlessly blissful in an ongoing way, and that a person can experience something like light circulating through the ordinary body in an ongoing way. It is further maintained that physicalism allows religious systems to develop in new forms. (shrink)