This article provides an analysis of the ethical behavior of managers making goodwill impairment decisions following the adoption of the International Financial Reporting Standard 3 on Business Combinations. Replacing the systematic amortization of goodwill with the impairment-only approach has been a highly controversial step. Although the aim of IFRS 3 was to provide users with more value-relevant information regarding the underlying economics of the business, it has been criticized for the potential earnings management inherent in impairment testing. This study is (...) based on a sample of Spanish-listed companies between 2005 and 2011, a period that embraces the economic crisis. After controlling for the underlying economic factors of the firms, the results suggest that managers are exercising discretion in the reporting of goodwill impairment losses, and big bath and smoothing strategies are influencing the decisions, whether or not to impair goodwill and about the magnitude of the impairment. Firm size is an attribute that appears significant in the analysis, suggesting that the cost and complexity of running the impairment test affect managers’ decisions. Additional analyses suggest that the macroeconomic environment influences opportunistic and unethical behaviors. (shrink)

Shiny es una aplicación para el software R que permite la creación de interfaces para usuarios sin conocimiento de programación. En este trabajo utilizamos em método de mapeo sistemático para la recopilación, análisis y extracción de información en publicaciones que indican el uso de Shiny para explicar conceptos estadísticos. Dentro de las conclusiones se tiene que Shiny es utilizado como herramienta para la realización de experiencias académicas, además como medio para la solución de problemas en las áreas de educación y (...) ciencias naturales y de la vida abordando tópicos de estadística relacionados con estadística pre-inferencial e inferencial, entre otros. (shrink)

Hospitals are paying increasing attention to the delivery of humanized care. The purpose of this study was to explore from the nursing perspective what hospital managers might do to facilitate this. A secondary analysis from a primary ethnographic study regarding dignity in nursing practice was conducted. Twenty interviews of internal medicine nurses from four hospitals were analyzed, and three main themes were identified: Management of nursing teams, Management of ethical values, and Management of the context. It is important for institutional (...) values to be closely aligned with those of the nursing profession, and nurse managers play a key role in ensuring that the latter are applied in practice. The proposed actions offer a cost‐effective framework through which nurses and managers may promote the delivery of humanized care. (shrink)

Agents know some but not all logical consequences of what they know. Agents seem to be neither logically omniscient nor logically incompetent. Yet finding an intermediate standard of minimal rationality has proven difficult. In this paper, I take suggestions found in the literature (Lewis, 1988; Hawke, Özgün and Berto, 2020; Plebani and Spolaore, 2021) and join the forces of subject matter and impossible worlds approaches to devise a new solution to this quandary. I do so by combining a space of (...) FDE worlds (Berto and Jago, 2019) with a Lewisian (1988) understanding of subject matters as partitions. By doing so, I show how subject matters impose some order in the anarchic space of FDE worlds, while the worlds allow for distinctions between contents which would not otherwise be available. Combining the two approaches, then, brings us closer to the desired closure principles for knowledge of minimally rational agents. (shrink)

En este articulo se examina la tradicional caracterización de la filosofía de la ciencia como una disciplina normativa. Se discuten varias concepciones de esta disciplina, cada una de las cuales ofrece una respuesta diferente a la pregunta de si es posible, y cómo, una filosofía de la ciencia genuinamente normativa. De entre esas concepciones, se opta por una forma de naturalismo que se diferencia de otras en la exigeneia de que la normatividad de la filosofía de la ciencia inc!uya la (...) discusión de los objetivos y valores, epistémicos o no, de la ciencia. La necesidad de esta inc!usión se ilustra, finalmente, con el ejemplo de la aetividad conocida como “cicncia reguladora”.This article examines the traditional characterization of the philosophy of science as a normative discipline. Several understandings of this discipline are discussed; each of them offering a different answer to the question whether, and how, a genuinely normative philosophy of science might be possible. Among these views, I choose one variety of naturalism that differs from others in its commitment with the discussion of science’s aims and values, either epistemic or non-epistemic. Finally, the need for this inclusion is illustrated with the example of the so-called “regulatory science”. (shrink)

Agents know some but not all logical consequences of what they know. Agents seem to be neither logically omniscient nor logically incompetent. Yet finding an intermediate standard of minimal rationality has proven difficult. In this paper, I take suggestions found in the literature (Lewis, 1988; Hawke, Özgün and Berto, 2020; Plebani and Spolaore, 2021) and join the forces of subject matter and impossible worlds approaches to devise a new solution to this quandary. I do so by combining a space of (...) FDE worlds (Berto and Jago, 2019) with a Lewisian (1988) understanding of subject matters as partitions. By doing so, I show how subject matters impose some order in the anarchic space of FDE worlds, while the worlds allow for distinctions between contents which would not otherwise be available. Combining the two approaches, then, brings us closer to the desired closure principles for knowledge of minimally rational agents. (shrink)

Chronic diseases are the main disease burden worldwide, leading to premature deaths and poor individual and population health outcomes. Although modern medicine has made significant progress in developing effective treatments, only around 50% of people follow long-term treatment recommendations in high-income countries and presumably even less in low-income and middle-income countries.1 Health outcomes for chronic diseases follow a social gradient across socioeconomic groups, suggesting that the 50% adherence rate distributes unequally across social groups, affecting those who live in disadvantage the (...) most despite universal health coverage.2 Bioethicists have largely ignored inequalities that arise from differences in adherence to long-term treatments and the importance of the ethical dimension of chronicity for clinical practice. As I discuss in detail elsewhere, the concept of ‘chronic disease’ lacks a successful and agreed definition, failing to be structured in a traditional way and allowing for a disjunctive group of diseases to fall under the concept.3 Still, the main element that helps distinguish ‘chronic diseases’ from all other diseases is their long duration, so the noun chronicity can help demarcate and identify the nature of ‘chronic disease’. Drawing on conceptual analysis and phenomenological research on illness that highlight the tension between the cyclical and static elements of chronic disease, I have argued that chronicity has a phenomenological sense beyond its …. (shrink)

El presente artículo aborda la experiencia de la sobrevivencia de los presos políticos en el Campo de Prisioneros de Chacabuco durante la dictadura cívico-militar chilena, a través de la práctica artística teatral, entre 1973 y 1974. A modo de hipótesis se plantea que el teatro permitió a los presos mermar el drama y construir transitoriamente realidades diferentes, suspendiendo la realidad impuesta y creando otras alternativas. La pregunta principal es de qué manera el corpus dramático de Mario Molina, escrito durante su (...) detención, generó estrategias de supervivencia y condiciones para interpretar los nuevos hechos extraordinarios que estaban sucediendo. El teatro de Mario Molina en cuanto a escritura, puesta en escena y recepción se analiza desde su propia dramaturgia, así como desde el campo testimonial. (shrink)

La utilización de las nociones de “conservador” y “progresista” en las ciencias sociales (y en la opinión pública) ha llegado a configurar dos ideologías políticas. En este número se tratan, a partir de Kant, diversos sentidos de tales nociones en el contexto actual: la perspectiva de la Economía constitucional de Buchanan, la concepción de la sociedad abierta de Popper, la teoría de la justicia de Rawls y la concepción filosófica de la vida social y política de Ortega y Gasset.

El agua como bien vital de todo ser vivo, ante un estado de vulnerabilidad, daño y/o riesgo puede manifestarse como conflicto socio ambiental. En el mapeo del conflicto se identifican diversos actores, sin embargo, un actor imprescindible son los miembros de la comunidad en el que emergen conflictos que deben ser gestionados para llevar a un consenso de bien común. El estudio de caso expuesto, aborda y describe elementos esenciales que deben ser previstos en la gestión y acuerdos de conflicto (...) entre miembros de ejidos, comunidades y/o pueblos indígenas desde la interpretación del lenguaje social y cultural. (shrink)

El coloquio-conversatorio Memorias sonoras, prisión política y dictaduras en el Cono Sur. Reflexiones trasandinas sensibles se desarrolló el día 11 de septiembre de 2021, día de conmemoración de las víctimas de violencias políticas durante la dictadura militar chilena. Fue organizado por la línea Arte y Política del Núcleo de Sociología del Arte y las Prácticas Culturales de la Facultad de Ciencias Sociales de la Universidad de Chile, y contó con la participación de expositoras chilenas y argentinas: Analía Lutowicz, Victoria Polti, (...) Katia Chornik y Francisca Cornejo. A continuación, presentamos tres de las ponencias propuestas para el conversatorio: “Memorias de canciones de Violeta Parra y la Nueva Canción Chilena en mujeres ex presas políticas en la cárcel del Buen Pastor de Valparaíso durante la dictadura militar chilena” a cargo de Francisca Cornejo, “La memoria sonora de las experiencias concentracionarias en Argentina. Escuchando las miradas que construyen los relatos del Terrorismo de Estado durante la última dictadura cívico-militar”, a cargo de Analía Lutowicz y “La performatividad del sonido y la escucha en contextos concentracionarios” de Victoria Polti. (shrink)

La cosmovisión mítica de las sociedades prehispánicas no dio paso a una visión filosófica, como sí sucedió en la sociedad griega. ¿Es viable filosofar hoy desde algún mito precolombino?, la aparente ingenuidad de esta pregunta esconde un conjunto de problemas que es necesario deslindar. En la acepción peyorativa del mito como cuento o historia. ¿Qué es lo que hoy merece convertirse en asunto de una consideración filosófica? Desde Heidegger algunos filósofos entienden que el gran “mito” de la ciencia y la (...) técnica se erige hoy con una pretensión de verdad unilateral que hay que desenmascarar. Sin embargo, el mito en otra acepción tiene como función desocultar lo sagrado, lo originario. Esto es patente en los mitos prehispánicos, el mito da sentido al mundo de la vida. Según Gadamer la razón ilustrada no es la definitiva superación del mito; es acaso “nuestro mito” secular, con sus bondades y sus patologías. Quizá más que superar el mito, sea posible pensarlo como una experiencia que nunca puede dejar de incluir un tipo de racionalidad. (shrink)

Este ensayo expone las ideas fundamentales de la ética pragmática de Rorty, partiendode su crítica de la verdad como representación y la propuesta de la solidaridad en unsentido moral. El autor intenta sentar las bases de una crítica a la ética pragmática yestablece la necesidad de volver a plantear el tema de la persona -desde un cristianismomás “actualizado”- y se formula el problema de la esencia de lo pragmático al interiorde una metafísica que, fundándose un referente simbólico o analógico, supere (...) eldogmatismo y logre inspirar sentimientos como la solidaridad. (shrink)

McCarthy and Howard (2023) present a “Non-Domination” approach to supported decision-making, specially to help intellectually and developmentally disabled (IDD) patients rather than “Mental Prosthe...

The readiness of Buddhists to dialogue with and embrace modern science has caused some to worry that this encounter will deform Buddhist traditions for the sake of acceptance by the West. But their strong tradition of epistemological skepticism and intellectual pluralism makes it unlikely that Buddhists will embrace scientific positivism. Given the tensions between religion and science in contemporary western society, it is perhaps this feature of Buddhism that can make the most fruitful contribution in its dialogue with science.

The manner in which a person views the universe originates from her/his culture. If someone were asked of the predominant element found in every culture that has for centuries given people their perspective of the universe, certainly, the answer would be, Religion! The responsibility of generating and preserving the elements of one’s perspective of the universe has rested with religious institutions such as Methodist, Protestant, or Roman Catholic churches or spiritual leaders such as the Buddha. Whether the element is developed (...) through the teaching of the Holy Bible, Catechism, Vedas, or Koran, people in the universe, including the Garífuna-speaking people of Central America, have always felt the need to .. (shrink)

A crítica enérgica de Heidegger à Metafísica moderna, a qual funda a possibilidade de determinação do Ser na Subjetividade, levou-o a começar a sua investigação do sentido do Ser voltando-se para a Filosofia grega. Com Aristóteles Heidegger procurou solo conceitual para demonstrar na facticidade do existir, antes que na Consciência, o fundamento da compreensividade de todo, e com Platão, o Filósofo buscou um ponto de partida fundado para legitimar uma investigação positiva do não-Ser – aqui o seu intuito foi precisamente (...) o de conceder uma linhagem à problemática do Nada e da Diferença. A partir de uma breve contextualização de duas questões assumidas por Heidegger em sua abordagem inicial de ambos os Filósofos gregos, propomos, neste Ensaio, indicar uma demarcação, fixada em suas Obras principais, dos saltos capitais do seu percurso investigativo, situado entre os chamados primeiro e o segundo Heidegger, em vista da abertura de uma saída da Metafísica e a sua apresentação de um novo Princípio de abordagem do Ser, com a feição de Acontecimento – a figura do entretecimento de Ser e Tempo fora da perspectiva da Entidade. A referência a essas questões embora de modo apenas indicativo, permitirá manter presente o ponto de partida da problemática ética e ontológica assumida por Heidegger como tarefa determinante de sua Filosofia. (shrink)

This article explores the relationships between legal proof and fundamental epistemic concepts such as knowledge and justification. A survey of the legal literature reveals a confusing array of seemingly inconsistent proposals and presuppositions regarding these relationships. This article makes two contributions. First, it reconciles a number of apparent inconsistencies and tensions in accounts of the epistemology of legal proof. Second, it argues that there is a deeper connection between knowledge and legal proof than is typically argued for or presupposed in (...) the legal literature. This connection is illustrated through a discussion of the Gettier problem in epistemology. It is argued that the gap or disconnect between truth and justification that undermines knowledge in Gettier cases also potentially undermines the success of legal verdicts. (shrink)

En este artículo, estudiaremos la concepción de la verdad en Gilles Deleuze, a partir de su estrecha conexión con las fuerzas reales que producen el pensamiento. Primeramente, rastrearemos algunas claves de la crítica deleuzeana a la representación, centrándonos en su lectura de la filosofía platónica y en su oposición a la “imagen dogmática del pensamiento”. La forma de pensar representativa deriva en una determinada concepción de la verdad, a la que Deleuze se opone radicalmente. Como veremos, no se tratará de (...) negar lo verdadero, sino de ligarlo con una “verdad de la verdad” que determina su valor según las múltiples fuerzas del pensamiento. A modo de conclusión, se distinguirán tres sentidos en la noción deleuzeana de verdad, y se pondrá en duda la suficiencia de los criterios propuestos por su pensamiento para distinguir entre las fuerzas y formas de vida que están detrás de toda verdad. (shrink)

Many of the actual bioethical discussions start from the assumption that we have absolute dominance/disposition over our body. Based on the thesis of autonomy, control over one's own life and the freedom to do anything, at least with one's body, the goodness or legitimacy of acts such as suicide and euthanasia are often justified. Considering the last statements, this paper seeks to approach the question of the nature of the disposition –main attribute of dominion or property– over the body. It (...) will be argued on the basis of Thomas Aquinas' theory and Immanuel Kant's exposition, often wrongly considered, in my opinion, as rival doctrines. The whole writing will be oriented to review the relations of the modern principle of autonomy with the problem of the morality of suicide. (shrink)

En este artículo describiremos la vitalidad del sistema fonológico del mapudungun hablado por escolares pewenches de la Provincia del Biobío, VIII Región. Específicamente, nos hemos propuesto: a) Determinar los fonos/fonemas, y su fonotaxis, que se relevan como indicadores de vitalidad, b) Identificar las transferencias fonético-fonológicas presentes en la fonología del pewenche hablado por estos escolares y c) Interpretar las transferencias encontradas en términos del grado de vitalidad de la fonología de la lengua. La muestra está conformada por un grupo de (...) 20 escolares bilingües de entre 12 y 15 años de edad, que se encuentran cursando 7° y 8° año básico en escuelas rurales pertenecientes a dos comunidades pewenches del valle del Queuco, en la comuna de Alto Biobío. Para la recolección del material fonológico, se aplicó a los participantes una lista léxica de 65 ítems, material que se complementó con la narración oral en mapudungun de un cuento. Según nuestros datos, hemos podido constatar la existencia de una serie de rasgos fónicos en el mapudungun hablado por los escolares pewenches que obedece a la influencia de las estructuras fonológicas del castellano. Sin embargo, el grado y la difusión de los fenómenos de transferencia se desarrollan de manera heterogénea en ambas comunidades en estudio, debido, entre otros factores, a la intensidad del contacto. In this article we will describe the vitality of the phonological system Mapudungun spoken by Pewenche schoolchildren from the Biobío province, VIII Region. We intend: a) To determine the phones/phonemes, and their phonotactics, which are revealed as vitality markers. b) To identify the phonetic-phonological transferences which are present in the Pewenche spoken by these schoolchildren, and, c) To interpret the transferences found in terms of the degree of the language phonological vitality. The sample is composed of 20 bilingual schoolchildren from 12 to 15 years old, who are in 7th and 8th grade in rural primary schools belonging to two Pehuenche comunities from Valle del Queuco, in the city of Alto Biobío. To collect the phonological material, we applied a 64-item lexical list, which was complemented with the oral narration of a tale in Mapudungun. According to our data, we have been able to verify the existence of a series of phonic features in the Mapudungun spoken by Pewenche schoolchildren, which originate because of the influence of the Spanish phonological structure. However, the degree and spread of the transference phenomena develop in a heterogeneous way in both of the studied communities. due to the contact intensity, among other possible factors. (shrink)

En este trabajo se propone una síntesis de la concepción agustiniana trinitaria de la mens con la teoría dual de las relaciones intencionales y de los géneros de potencias del alma que profesa la tradición aristotélica. En este sentido, se analiza el conocimiento existencial y esencial del alma en San Agustín, la "duplex cognitio" en Tomás de Aquino, así como alarmas de las aportaciones y claves interpretativas del agustinismo tomista de Jaime Bofill relativas a su concepto de "memoria de sí" (...) o "sentimiento fundamental". (shrink)

Legal scholarship exploring the nature of evidence and the process of juridical proof has had a complex relationship with formal modeling. As evident in so many fields of knowledge, algorithmic approaches to evidence have the theoretical potential to increase the accuracy of fact finding, a tremendously important goal of the legal system. The hope that knowledge could be formalized within the evidentiary realm generated a spate of articles attempting to put probability theory to this purpose. This literature was both insightful (...) and frustrating. Much light was shed on the legal system, but it also quickly became evident that the tools of probability theory were in many ways ill-constructed for the task. Fundamental incompatibilities between the structure of legal decision making and the extant formal tools were identified, and it became evident that many of the purported explanations of legal phenomena were internally inconsistent. As a consequence, interest in this type of formal modeling declined, and attention was directed toward different kinds of explanations of the phenomena. Perhaps under the influence of a recent trend toward various types of formal modeling in legal scholarship, a recent burst of articles, rather than attempting to explain the macro structure of trials, which was the previous object of interest, attempts to quantify the probative value of various items of evidence in ways consistent with the formal features of various probability theories, and then to study decision making from that perspective. For example, the value of evidence is often purported to be its likelihood ratio, that is, the probability of discovering or receiving the evidence given a hypothesis (e.g., the defendant did it) divided by the probability of discovering or receiving the evidence given the negation of the hypothesis (the defendant didn't do it). Alternatively, the value of evidence is purported (more contextually) to be the information gain it provides, defined as the increase in probability it provides for a hypothesis above the probability of the hypothesis based on the other available evidence. Both conceptions then assume that all of the various probability assessments conform or ought to conform to the dictates of Bayes' theorem (that maintains consistency among such assessments); empirical studies are then done testing the extent to which this is so and proposing how the law can increase the probability that it is so. The general criticisms of using Bayes' theorem as a formal model of juridical proof are well known and were integral to the last wave of interest in formal modeling of the evidentiary process. This paper thus for the most part puts aside that more general issue, and focuses specifically on mathematical modeling of the value of particular items of evidence. The paper demonstrates that formal modeling has only limited value in explaining the value of legal evidence, much more limited than those constructing and discussing the models assume, and thus that the conclusions they draw about the value of evidence are unwarranted. This is done through a discussion of four recent examples that attempt to quantify evidence relating to, respectively, carpet fibers, infidelity, DNA random-match evidence, and character evidence used to impeach a witness. This article thus makes two contributions. First, and most importantly, it is another demonstration of the complex relationship between algorithmic tools and legal decision making. Second, at a minimum it points out serious pitfalls for analytical or empirical studies of juridical proof. (shrink)

In English discourse one can find cases of the expression ‘not for nothing’ being used in argumentation. The expression can occur both in the argument and in the standpoint. In this chapter we analyse the argumentative and rhetorical aspects of ‘not for nothing’ by regarding this expression as a presentational device for strategic manoeuvring. We investigate under which conditions the proposition containing the expression ‘not for nothing’ functions as a standpoint, an argument or neither of these elements. It is also (...) examined which type of standpoint and which types of argument scheme the expression typically co-occurs with. In doing so we aim to develop a better understanding of the role and effects of ‘not for nothing’ when used in argumentation. Finally, we show that the strategic potential of ‘not for nothing’ lies in its suggestion that sufficient support has been provided while this support has in fact been left implicit. (shrink)