This study investigates professional tax practitioners' ethical judgments and behavioral intentions in cases involving client pressure to adopt aggressive reporting positions, an issue that has been identified as the most difficult ethical/moral problem facing public accounting practitioners. The multidimensional ethics scale (MES) was used to measure the extent to which a hypothetical behavior was consistent with five ethical philosophies (moral equity, contractualism, utilitarianism, relativism, and egoism). Responses from a sample of 67 tax professionals supported the existence of all dimensions of (...) the MES other than egoism. Regressions of ethical judgments and behavioral intentions on the MES dimensions indicate that ethical decision making is most heavily influenced by the moral equity dimension, followed by the contractualism dimension. In contrast, the utilitarianism and relativism dimensions were only related to ethical judgments and behavioral intentions in isolated instances. (shrink)

This study investigates the significant relationship between procrastination and academic burnout among first-year college students. Employing correlational design and standardized tests, the statistical analysis reveals that the r coefficient of 0.33 indicates a low positive correlation between the variables. The p-value of 0.00, which is less than 0.05, leads to the decision to reject the null hypothesis. Hence, a significant relationship exists between procrastination and academic burnout among college students.

The decolonial theory understands that Western Modernity keeps imposing itself through a triple mutually reinforcing and shaping imprisonment: coloniality of power, coloniality of knowledge, and coloniality of being. Technical design has an essential role in either maintaining or overcoming coloniality. In this article, two main approaches to decolonizing the technical design are presented. First is Yuk Hui’s and Ahmed Ansari’s proposals that, revisiting or recovering the different histories and philosophies of technology produced by humankind, intend to decolonize the minds of (...) philosophers and engineers/architects/designers as a pre-condition for such decolonial designs to take place. I call them top-down approaches. Second is some technical design initiatives that, being developed alongside marginalized/subalternate people, intend to co-construct decolonial sociotechnical solutions through a committed, decolonizing, and careful dialog of knowledge. I call them bottom-up approaches. Once that is done, the article’s second half derives ontological, epistemological, and political consequences from the conjugation of top-down and bottom-up approaches. Such consequences challenge some established or not yet entirely overcome understandings in the philosophy of technology and, in so doing, are meant to represent some steps in PT’s decolonization. Even though both top-down and bottom-up approaches are considered, the article’s main contributions are associated with decolonial technical design practices, whose methodologies and outcomes are important study cases for PT and whose practitioners can be taken as inspiring examples for philosophers who want to decolonize/enlarge PT or make it decolonial. (shrink)

A quarter-life crisis (QLC) is a phenomenon that has gained widespread attention in the media and popular literature as a result of the difficulties associated with early adulthood. This study, "Tumatanda na Ako: The Quarter-life Crisis Phenomenon Among Emerging Adults," explored the emerging adults’ experiences of quarter-life crisis and the meaning they make out of their experiences of this phenomenon. The study utilized the interpretative phenomenological analysis of the qualitative data gathered from twenty (20) respondents from a higher educational institution (...) in Bocaue, Bulacan. The findings have been the bases for the development of the developmental program entitled, “KnowNow, Know-How: Unveiling the Quarter-life Crisis Phenomenon and Finding Ways to Conquer!” and for the development of a proposed psychological assessment tool namely “Help! I Am Lost,” A Quarter-life Crisis Scale. (shrink)

Decolonial approaches to technical design are part of a broader category of design methodologies, which actualize unfulfilled sociotechnical potentialities. In this paper, I present some decolonial theory concepts and discuss three decolonial approaches to illuminate philosophical debates that: 1) Can find in them clear traces of a third set of elements that shape every design/technology, along with the well-analyzed technical-scientific and ethical-political ones. In dialogue with Walter Vincenti and some others, I call these elements structured procedures, imagery lexicon, and aesthetical (...) values, which constitute the central aspects of Eugene Ferguson’s art of engineering; 2) Identify, starting from some Gilbert Simondon’s and Andrew Feenberg’s ideas, any invention as triply situated ; 3) Can be taught by these decolonial approaches about some of the mainstream philosophy of technology’s colonial limitations, becoming thus able to widen it. (shrink)

Andrew Feenberg is an essential author in the field of philosophy of technology. His ideas are particularly relevant in revealing the political dimension of technology, be it shaping society or being shaped by society. However, current Feenberg’s reflection fails to consider the internal domain of technical disciplines more rigorously. Indeed, he usually stops his analysis in the border between lifeworld (where the democratizing mobilizations occur and new/different requirements or values arise) and the technical disciplines. To identify and overcome this failure, (...) I articulate some elements from Boaventura de Sousa Santos and Yuk Hui. I also present the example of three decolonial (or empowering) technical interventions, which illustrate: how what Santos and Hui theorize is already being developed by some technical interventions in the Global South, and the impacts of such interventions on the technical teams (and, through that, also on the technical disciplines). (shrink)

ABSTRACT: Since the 1980s, technical-scientific knowledge, instrumental and cognitive values as well as ethical-political values are acknowledged as constitutive parts of technology and its development. However, a fourth category of elements that shapes design continues to be largely neglected or unknown: image collections, aesthetical values, and structured procedures. Disregarding such elements impose limits on the technical development. In this manuscript, I present this fourth category elements, its impact on the designing practice, and a way of pluralizing its contents. I also (...) sketch two of the most successful approaches for democratizing the technical development. Then, I discuss: some limits and potentialities of democratizing technology; an actualization of part of Simondon’s understanding of technical development; the theoretical and practical necessity of decolonizing (or continuing the decolonization of) the philosophy of technology. (shrink)

Presented with the (non) choice of either assimilating into bourgeois society and, thus, annihilating themselves, or being annihilated by society, the working class subject may choose, neither, engaging, instead, in an act of negative freedom. By engaging in an act of negative freedom, the working class subject destroys all possibility of rehabilitation, thus, determining their fate. The act alone provides a means by which to mark the outer limits of what they are willing to tolerate. Through the act, the subject (...) is altered, their world is changed. Furthermore, before engaging in the act, they do not know what will happen to them. They are, in other words, stepping into the abyss of unknowing. In this article, I will explore the concept of negative freedom in relation to the working class subject: how engaging in such an act marks their fate, separating them from bourgeois society while, also, setting them free. At the same time, due to its inherent withdrawal from civil society, negative freedom veers dangerously near nihilism, thus, reducing their act to one without meaning. (shrink)

Although most business-owning families (BOFs) that operate large family firms practice community social engagement both in private via family foundations and in the business domain via community corporate social responsibility (CSR) programs, the relationship between their activities in the two domains remains unclear. Prior literature speculates that BOFs will deprioritize firms’ community CSR when they have family foundations as more efficient vehicles to achieve socioemotional wealth (SEW), which would imply that such BOFs are less ethical in operating their firms. We (...) contrast these speculations by enriching the socioemotional wealth (SEW) approach with instrumental stakeholder theory and cue consistency arguments and theorize that BOFs seek to ensure consistency between their activities in the two domains. Using data from 2008 to 2018 on the 95 largest US public family firms whose BOFs also operate private foundations, we show a positive relationship between family foundation giving and firm community CSR activity. Furthermore, we provide evidence for the boundary conditions of this relationship, showing that it is weaker for firms that do not share the family’s name and stronger for those firms with family leaders who also lead their families’ foundations. (shrink)

Los temas que contiene van desde estudios sobre los contextos culturales español e hispanoamericano en los que le tocó vivir a nuestro filósofo, y trabajos sobre los principales temas filosóficos sobre los que centró su abundante producción escrita.

ResumoNo início do século xviii, Isaac Newton publicou seu principal trabalho sobre óptica, o Opticks. Impregnado por uma perspectiva indutiva, o livro logo se tornou a principal referência para os estudos sobre a luz e as cores, sendo amplamente popularizado pelos seguidores de Newton. Neste artigo, analisamos como dois importantes livros contribuíram para essa popularização e também qual era a imagem de ciência que tencionavam propagar, o Élements de la philosophie de Newton de Voltaire e o Newtonianismo per le dame (...) de Algarotti. Será possível perceber que ambos os autores distorceram o conteúdo do livro de Newton, no intuito de propagar uma imagem idealizada das ideias newtonianas e da própria filosofia natural.In the beginning of 18th century, Newton published his main work about light and colors, the Opticks. Impregnated by an inductive perspective, the book became the major reference for the studies about light and colors, being widely popularized by Newton's followers. In this article, we analyze how two important works contributed to this process of popularization and also what image of science they intended to propagate: Voltaire's Elements of Newton's philosophie and Algarotti's Sir Isaac Newton's philosophy explain'd for the use of the ladies. We will be notice that both authors distorted the content of the Opticks, in order to propagate an idealized image of Newtonian ideas and natural philosophy itself. (shrink)

Muitos termos possuem um sentido técnico sem que ele seja evidente para todos, por exemplo, a "governança ambiental", termo que remete no contexto atual a uma participação cidadã nesse tipo de questão, por exemplo, da saúde de um ecossistema específico, tal como uma floresta ou um vale agrícola, a partir de preocupações partilhadas e não a partir de uma problemática de controle organizacional. Após ter tornado preciso o que é a expertise e quais são os principais problemas postos pelo recurso (...) à expertise nos contextos da ação cidadã, proponho que as expertises técnicas podem ser postas no mesmo patamar que outros tipos de expertise, referindo principalmente aos saberes comuns, à prática e à experiência concreta, dita "de campo", o que corresponde a uma ampliação. Sugere-se, então, o modelo de fórum híbrido como quadro teórico possível dessa reformulação da concepção de expertise. Many terms have a technical meaning although it is not evident for everyone, for example, the "environmental governance", term that refers in the present context to citizen participation on this type of question, for example, of the health of a specific ecosystem, such as a forest or an agricultural field, from shared preoccupations and not from a problematic of organizational control. After having made precise what is the expertise and what are the main problems posed by the recourse to the expertise in the contexts of citizen action, I propose that technical expertise can be tantamount to other types of expertise, referring mainly to profane knowledge, to the practice and concrete experience called "of field", which corresponds to an enlargement. Then it is suggested the model of an hybrid forum as a possible theoretical frame of this reformulation of the conception of expertise. (shrink)

Este artículo estudia la evolución del concepto de “historia natural” en la formación de la filosofía materialista de Adorno. Su lectura polemiza con la concepción de la historia dominante en las tendencias filosóficas de su época, como la ontología heideggeriana, y frente a ellas propone una “reorientación ontológica de la filosofía de la historia”. Para ello, Adorno recurrirá a la idea de “segunda naturaleza” que aparece en la Teoría de la novela de Lukács y a la de “alegoría” de Benjamin (...) como antecedentes filosóficos de la problemática. (shrink)

El propósito de este artículo es prestar atención a la evolución de la lectura que hace Adorno de la fenomenología husserliana para abordar algunos de los problemas fundamentales que determinarán la formación materialista de su filosofía. Se pretende trazar la génesis de su pensamiento materialista desde su temprana afinidad con la obra de Cornelius, hasta los aspectos fundamentales de su filosofía de los años treinta.

Este artículo presenta una lectura de los momentos de afinidad y diferencia que existen entre las propuestas de interpretación materialista de la filosofía kantiana en A. Sohn-Rethel y Th. W. Adorno. Con sus propios matices, ambos autores utilizan las nociones de fetichismo de la mercancía y síntesis social para mostrar que el concepto de sujeto trascendental no sólo representa el índice de la máxima abstracción que se persigue en la teoría idealista de conocimiento, sino también la forma de la sociedad (...) como sistema funcional de dominio. (shrink)

The present study aimed to translate and identify the psychometric properties of the Behavioral Emotion Regulation Questionnaire in 315 university students from Lima, Peru, aged 16 to 44 years. The BERQ and the Multicultural Inventory of Trait State Depression were administered for the assessment. Evidence of internal structure validity was obtained through confirmatory factor analysis and exploratory structural equation modeling, while evidence of validity in relation to other variables was obtained through linear regression analysis. The results indicate that the pentafactorial (...) structure is replicated in the Peruvian sample; that adaptive strategies significantly predict eutres, and that maladaptive strategies predict distress; in addition, reliability values were acceptable. At the end, theoretical and practical aspects of the findings and the importance of continuing to provide evidence for its use in different populations and contexts are discussed, taking into account that this is the first time that a Spanish version of the BERQ has been analyzed. (shrink)

La obra de Leo Löwental, destacado representante de la Teoría crítica, se ha ocupado de la destrucción del individuo en el mundo contemporáneo. La «herencia de Calibán» que aquí traducimos es un ejemplo de ese análisis.

The Syllabus as Curriculum: A Reconceptualist Approach by Samuel D. Rocha. The review examines the central tenets of Rocha’s book, namely that the syllabus is an object which is made, and that his phenomenological attention to the syllabus as such bears the poetic pledge and possibility of curriculum. Rocha considers the syllabus, working within the reconceptualist tradition of the curriculum field, as correspondence, essay, and outline, and describes the way it humbly gives itself to teachers and students as an invitational (...) object. Using a presentative method and rooted in the humanities, Rocha additionally presents and explores three interrelated and analogical demands of the syllabus, namely love, art, and order, contributing to an ongoing and complicated conversation within curriculum studies and philosophy of education. (shrink)