La normativa fiscal comunitaria, y muy especialmente el IVA, está orientada al logro del principio de neutralidad respecto del tráfico empresarial, pero por la propia competencia fiscal entre el Estado y las Comunidades Autónomas e, incluso, la forma de retribución de las Oficinas Liquidadoras se está llegando a interpretaciones discutibles, con argumentos formalistas en exceso, con el fin de encontrar nuevos hechos imponibles que, además, de incumplir el régimen de incompatibilidad de los tributos de la imposición indirecta están afectando a (...) la competitividad de nuestras empresas, encareciendo los bienes y servicios y muy especialmente el tráfico inmobiliario y el mercado del suelo, y que han afectado a la competitividad de nuestra economía de una manera estructural. (shrink)

Defendemos la postura de la necesidad de un desarrollo y de una lectura de Zubiri en clave metafísica para ello mostramos como se han dado las interpretaciones de zubiri, luego lo que ha sido la sedimentación de la interpretación exclusivamente noológica, para en un tercer momento mostrar su carencia y por lo tanto el deber de realizar una reflexión metafísica con las herramientas de la filosofía zubiriana.

A central debate in the current philosophical literature on temporal experience is over the following question: do temporal experiences themselves have a temporal structure that mirrors their temporal contents? Extensionalists argue that experiences do have a temporal structure that mirrors their temporal contents. Atomists insist that experiences don’t have a temporal structure that mirrors their contents. In this paper, I argue that this debate is misguided. Both atomism and extensionalism, considered as general theories of temporal experience, are false, since temporal (...) experience is not a single undifferentiated phenomena as both theories require. I argue for this conclusion in two steps. First, I show that introspection cannot settle the debate. Second, I argue that the neuroscientific evidence is best read as revealing a host of mechanisms involved in temporal perception - some admitting of an extensionalist interpretation while others admitting only of an atomistic interpretation. As a result, neither side of the debate wins. (shrink)

Neoclassical economics assumes that individuals have stable and context-independent preferences, and uses preference satisfaction as a normative criterion. By calling this assumption into question, behavioural findings cause fundamental problems for normative economics. A common response to these problems is to treat deviations from conventional rational choice theory as mistakes, and to try to reconstruct the preferences that individuals would have acted on, had they reasoned correctly. We argue that this preference purification approach implicitly uses a dualistic model of the human (...) being, in which an inner rational agent is trapped in an outer psychological shell. This model is psychologically and philosophically problematic. (shrink)

Berichte zur Wissenschaftsgeschichte, EarlyView.

Recent debates in the history of science aimed at reconstructing the history of scientific diplomacy have privileged the analysis of forms of diplomacy coming from above. Instead, the objective of this paper is to raise awareness of these debates by looking at attempts at scientific diplomacy from below. Such a shift in perspective might allow us to observe the impact of marginalized social agents on the construction of international diplomatic choices. This article particularly focuses attention on how the legacy of (...) Bernalism has fostered the emergence of two different types of science diplomacy. On the one hand, Bernalism has influenced the goals of organizations such as UNESCO and the World Peace Council, which are forms of science diplomacy I would term from above. On the other hand, Bernalism has also been at the origin of radical scientific movements that I propose to interpret as forms of scientific diplomacy from below. These have, in fact, played a cardinal role not only in raising public awareness of the social and political roles of science, but also in the more direct participation of scientists in defining the political objectives of their research activity. From this point of view, I analyze how an association like the World Federation of Scientific Workers proposed (at least in the beginning) greater democratic participation than the top‐down structures of other forms of scientific internationalism. (shrink)

We argue that animals are not cognitively stuck in time. Evidence pertaining to multisensory temporal order perception strongly suggests that animals can represent at least some temporal relations of perceived events.

Relying on some auxiliary assumptions, usually considered mild, Bell’s theorem proves that no local theory can reproduce all the predictions of quantum mechanics. In this work, we introduce a fully local, superdeterministic model that by explicitly violating ‘settings independence’—one of these auxiliary assumptions, requiring statistical independence between measurement settings and systems to be measured—is able to reproduce all the predictions of quantum mechanics. Moreover, we show that contrary to widespread expectations, our model can break settings independence without an initial state (...) that is too complex to handle, without visibly losing all explanatory power, and without outright nullifying all of experimental science. Still, we argue that our model is unnecessarily complicated and does not offer true advantages over its non-local competitors. We conclude that while our model does not appear to be a viable contender to its non-local counterparts, it provides the ideal framework to advance the debate over violations of statistical independence via the superdeterministic route. (shrink)

Memories often come with a feeling of pastness. The events we remember strike us as having occurred in our past. What accounts for this feeling of pastness? In his recent book, Memory: A self-referential account, Jordi Fernández argues that the feeling of pastness cannot be grounded in an explicit representation of the pastness of the remembered event. Instead, he argues that the feeling of pastness is grounded in the self-referential causal content of memory. In this paper, I argue that this (...) account falls short. The representation of causal origin does not by itself ground a feeling of pastness. Instead, I argue that we can salvage the temporal localization account of the feeling of pastness by describing a form of egocentric temporal representation that avoids Fernández’s criticisms. (shrink)

The present study intended to investigate, first, the impact of semantic clustering on the recall and recognition of incidentally learned words in a new language, and second, how the interaction between semantic clustering and frequency of occurrence may modulate learning. To that end, Spanish university students watched an intentionally created video which contained Spanish target words that were either semantically related to others of the set, or not semantically linked at all. Furthermore, frequency of appearance changed among target words (1|4|8). (...) All these words were paired with pseudowords that appeared as on-screen text during the videos. Participants were completely naive to the phases and the procedure of the experiment. After viewing the video, participants completed a recall test and a recognition test. Results showed that words presented in semantically unrelated categories were better recalled and better recognized than those presented in semantic clusters, especially when the words were presented more often. (shrink)

Individuals who deviate from social norms by committing crimes may have reduced facial emotion recognition abilities. Nevertheless, a specific category of offenders – i.e. organised crime (OC) members – is characterised by hierarchically organised social networks and a tendency to manipulate others to reach their illicit goals. Since recognising emotions is crucial to building social networks, OC members may be more skilled in recognising the facial emotion expressions of others to use this information for their criminal purposes. Evidence of a (...) difference between OC and non-organised crime (NOC) offenders in terms of facial emotion recognition is still lacking. To fill this gap in the literature, we tested 50 OC, 50 NOC offenders, and 50 non-offender controls for their ability to identify six basic emotions (happiness, sadness, fear, anger, disgust, and surprise). All participants underwent a cognitive and psychological evaluation to avoid alternative explanations. Results show that OC members were more able to detect the expression of fear in others as compared to NOC. We interpreted this finding in light of the social context and the behavioural criminal attitude of OC members. (shrink)

This study examines to what extent perceived corporate social responsibility reduces employee cynicism, and whether trust plays a mediating role in the relationship between CSR and employee cynicism. Three distinct contributions beyond the existing literature are offered. First, the relationship between perceived CSR and employee cynicism is explored in greater detail than has previously been the case. Second, trust in the company leaders is positioned as a mediator of the relationship between CSR and employee cynicism. Third, we disaggregate the measure (...) of CSR and explore the links between this and with employee cynicism. Our findings illustrate that the four distinct dimensions of CSR of Carroll are indirectly linked to employee cynicism via organizational trust. In general terms, our findings will help company leaders to understand employees’ counterproductive reactions to an organization, the importance of CSR for internal stakeholders, and the need to engage in trust recovery. (shrink)

Various writers have attempted to use the sender-receiver formalism to account for the representational capacities of biological systems. This paper has two goals. First, I argue that the sender-receiver approach to representation cannot be complete. The mammalian circadian system represents the time of day, yet it does not control circadian behaviours by producing signals with time of day content. Informative signalling need not be the basis of our most basic representational capacities. Second, I argue that representational capacities are primarily about (...) control, and only when specific conditions obtain does this control require informative signalling. (shrink)

ResumenEste artículo propone una idea de intervención e institución que se entrelace en lo social a través del concepto de contagio como elemento filosófico articulador. En primer lugar, se establece un marco teórico-filosófico para pensar la vida como una ontología social del contagio, que permita habitar un pensar relacional etológico que se abra a otros modos de existencia. Desde este marco, los hallazgos perfilan la relación intervención-institución desde la sensibilidad que evoca esta forma distinta de intervención en lo social, disponiendo (...) de otros modos las variaciones de la institución y sus procesos de instituir el campo social. Se concluye discutiendo la relación entre intervención y sus capacidades transformativas como componente metódico y epistemológico distinto que trae consigo un fuerte potencial político y ético. Al multiplicar los modos de ser y los procesos de subjetivación se abren prácticas humanas y más-que-humanas, instituyendo otros modos de hacer-y-pensar toda intervención del presente.Palabras clave: institución; intervención; contagio; formas de vida; cartografías. (shrink)

This note replies to a comment by Daniel Hausman on our paper ‘Preference purification and the inner rational agent: a critique of the conventional wisdom of behavioural welfare economics’. We clarify our characterisation of behavioural welfare economics and acknowledge that Hausman does fully endorse this approach. However, we argue that Hausman’s response to our critique, like behavioural welfare economics itself, implicitly uses a model of an inner rational agent.

En el artículo se plantea una primera aproximación a las motivaciones básicas del proyecto teórico que denomino "Hermenéutica Emergente". Se sugiere la importancia de mediar, inicialmente, aspectos antropológicos de la "moral de la emergencia" de Arturo Roig con la "hermenéutica analógica" de Mauricio Beuchot, en un diálogo filosófico Sur-Sur. Asimismo, se plantea el interés en entablar un diálogo filosófico Norte-Sur con el reciente "comunismo hermenéutico" de Gianni Vattimo. Un primer objetivo central de la "Hermenéutica Emergente" es contribuir a la renovación (...) de la teoría de la transculturación como clave conceptual central de una hermenéutica crítica latinoamericana. Un segundo objetivo central de la "Hermenéutica Emergente" es el abordaje del concepto de nación en el contexto de la modernidad periférica latinoamericana. El desarrollo de la exposición no se atiene linealmente a una presentación enumerativa de los objetivos referidos, sino que los pone en juego en un marco polémico con otros enfoques teóricos convergentes. The article presents a first approach to the basic motivations of theoretical project he called "Hermeneutics Emerging", and the importance of mediating initially anthropological aspects of "moral emergency" Arturo Roig with the "analog hermeneutics" of suggested by Mauricio Beuchot, a philosophical dialogue in South-South. Also, interest in engaging in philosophical North-South dialogue with the recent "hermeneutical communism" Gianni Vattimo arises. A first main objective is to contribute to the renewal of the theory of acculturation as a central conceptual hermeneutical key Latin American criticism. A second main objective of the "Emerging Hermeneutics" is the approach to the concept of nation in the context of Latin American peripheral modernity. The development of the exhibition is not linearly adheres to an enumerative presentation of the aforementioned objectives but puts into play in a controversial framework converging with other theoretical approaches. (shrink)

El presente trabajo quiere analizar la encíclica Caritas in veritate desde la idea de globalización como clave hermenéutica de todo el documento. Nos parece que este noción -comprendida en sus múltiples dimensiones sociales, éticas, políticas, culturales y espirituales- puede contribuir no sólo a una comprensión más profunda de este texto, sino que también puede ayudar a desentrañar muchas de las críticas que ha recibido esta carta, su excesiva extensión y complejidad temática, así como su silencio sobre el capitalismo y el (...) liberalismo. En una segunda etapa, pretendemos comparar la propuesta de esta encíclica social con el proyecto político de las pequeñas comunidades de Alasdair MacIntyre. La intención es mostrar que lejos de una oposición entre ambas posturas -como de alguna forma lo señaló Jeffrey Nicholas- ellas pueden comprenderse como posturas complementarias, en la medida que realicemos una nueva significación del concepto mismo de globalización, entendida ahora como un proceso dialéctico típicamente postmoderno, siguiendo para ello los análisis de autores como Roland Robertson, Zygmunt Bauman o Ulrich Beck. In this paper we seek to analyze the eneyelieal Caritas in veritate based on the idea of globalization as a hermeneutical key to the whole document. We think that this notion -understood in its multiple social, ethical, political, cultural and spiritual dimensions- can contribute not only to a deeper understanding of this text, but also help unravel many of the criticisms directed against the letter, its excessive length and thematic complexity, as well as its silence regarding capitalism and liberalism. In a second stage, we set out to compare the proposal of this social enyelieal with Alasdair Maclntyre’s political project of local communities. Our purpose lies in demonstrating that far from an opposition between the two positions -as Jeffrey Nicholas has in a way pointed out- that they can be understood as complementary, to the extent that we make a new meaning of the very concept of globalization, now understood as a typically postmodern dialectical process based on to the analyses of authors such as Roland Robertson, Zygmunt Bauman or Ulrich Beck. (shrink)

While we perceive events in our environment through multiple sensory systems, we nevertheless perceive all of these events as occupying a single unified timeline. Time, as we perceive it, is unified. I argue that existing accounts of the perceived unity of time fail. Instead, the perceived unity of time must be constructed by integrating our initially fragmented timekeeping capacities. However, existing accounts of multimodal integration do not tell us how this might occur. Something new is needed. I finish the paper (...) by articulating the hurdles that must be overcome to provide an account of the perceived unity of time. (shrink)

This article analyses the Swedish TV series Hållbart näringsliv (HN) to study hegemonic discursive formations over the meaning of the climate crisis. Combining new materialist approaches in discourse studies with a political ecology understanding of the socio-ecological entanglement, we propose the concept of technocratic solutionism to understand how the neo-liberal green economy secures instrumentalist discourses on nature in the Swedish context. The discourse-theoretical analysis of nine HN episodes identifies four nodal points which articulate the technocratic solutionist discourse: capital’s leading role, (...) Nordic exceptionalism, substitutionalism and long-termism. We argue that the climate crisis can be understood as a materiality that dislocates capitalist assemblages, which then, in response, deploy a techno-solutionism discourse to protect the core principles of economic growth and profitability while marginalizing potential radical alternatives. (shrink)

Observational studies have suggested that some nonhuman primates’ cooperative behavior may rely on their capacity to share goals and understand the role of their partners. Experimental studies have tried to find evidence for this under controlled conditions, investigating aspects like the degree of organization in different primate species and the individuals’ capacity to recognize and choose good partners, switch roles with them, and care about their outcomes. Often, the results have been mixed. Partly, this is because of the methodological difficulties (...) inherent to empirical research. In this paper, I offer a critical, methodological review of the experimental studies done in the last years on nonhuman primates’ cooperation, I discuss their findings, and suggest possible solutions to some of the procedural problems. Hopefully, this will contribute to improve the design of future studies and therefore our knowledge about the evolutionary history of cooperation. (shrink)

A partir de los conceptos de carácter, virtud y amistad propuestos por la ética de la ficción de Wayne Booth, realizamos un análisis comparativo entre los efectos éticos provocados por el territorio y la música en las novelas Península, Península de Hernán Lara Zavala y en El llamado de los tunk’ules de Marisol Ceh Moo. Sugerimos que, a pesar de estar ante dos novelas que comparten el mismo contexto geo-histórico, los efectos éticos causados por el territorio y la música, bajo (...) la idea de Yucatán, guardan diferencias que ameritan llevar a cabo una co- ducción para dilucidar el tipo de compañía literaria que nos ofrecen. (shrink)

The purpose of this paper is to indicate the sector around which the new reflections and epistemological horizons of interculturality revolve and are articulated. This sector consists of the excluded, the indigenous peoples and the poor in rights. In these spaces of intercultural reflection, various analyses are required in order to promote a participative culture capable of relying on its own sources and ancient knowledge; to this end, both a liberating pedagogy and the establishment of laws that defend victims are (...) needed. This will lead to the creation of an intercultural society. (shrink)

Prior reports suggest that affective effects in visual word processing cannot be fully explained by a dimensional perspective of emotions based on valence and arousal. In the current study, we focused on the contribution of approach and avoidance motivational systems that are related to different action components to the processing of emotional words. To this aim, we compared frontal alpha asymmetries and brain oscillations elicited by anger words associated with approach motivational tendencies, and fear words that may trigger either avoidance, (...) approach or no action tendencies. The participants’ task was to make decisions about approaching or distancing from the concepts represented by words. The results of cluster-based and beamforming analyses revealed increased gamma power band synchronization for fear words relative to anger words between 725 and 750 ms, with an estimated neural origin in the temporal pole. These findings were interpreted to reflect a conflict between different action tendencies underlying the representation of fear words in semantic and emotional memories, when trying to achieve task requirements. These results are in line with the predictions made by the fear-hinders-action hypothesis. Additionally, current data highlights the contribution of motivational features to the representation and processing of emotional words. (shrink)