Comprehensive regulatory changes brought on by recent corporate governance reforms have broadly redefined and re-emphasized the roles and responsibilities of all the participants in a public company’s financial reporting process. Most notably, these reforms have intensified scrutiny of corporate audit committees, whose role as protectors of investors’ interests now attracts substantially higher visibility and expectations. As a result, audit committees face the formidable challenge of effectively overseeing the company’s financial reporting process in a dramatically changed – and highly charged – (...) corporate governance environment. This paper discusses the new expectations of audit committee responsibilities and effectiveness in the wake of corporate governance reforms, key challenges, “whistleblower” provisions and shortcomings, and provides some directions for future research. (shrink)

Careerism refers to an individual’s propensity to achieve their personal and career goals through nonperformance-based activities. We investigated the role of several dispositional predictors of careerism, including Five-factor model personality traits, primary psychopathy, and exchange ideology. Based on data from 131 respondents, as expected, we observed that emotional stability was negatively correlated with careerism. Primary psychopathy and exchange ideology explained additional variance in careerism after accounting for FFM traits. Relative importance analyses indicated that psychopathy and exchange ideology were equally important (...) in predicting careerism. We highlight the need for future research efforts investigating the combined effects of contextual factors—particularly, human resource practices—and individual differences to understand careerism in the workplace. (shrink)

El artículo aborda la pandemia del covid-19 como elemento contingente y su efecto de develamiento respecto de algunas manifestaciones contemporáneas de la ideología neoliberal en Latinoamérica. De esta forma, en base a conceptos filosóficos y psicoanalíticos de orientación lacaniana planteados fundamentalmente por Slavoj Žižek, se examinan los usos críticos de la noción de ideología en sus diversas manifestaciones: miedo al otro, imposición de la lógica del empresario de sí, destrucción de lazos sociales, extractivismo de recursos naturales y fetichización de los (...) discursos de unidad frente a la pandemia. La hipótesis radica en que la pandemia presenta una oportunidad para repensar la subjetividad contemporánea, mediante la confrontación con el Real que bordea a la simbolización y, en definitiva, a la captura ideológica, a fin de poner en cuestión la afirmación de que no hay alternativa. (shrink)

En el presente artículo, se sostiene que el actual escenario internacional se ha caracterizado por una profunda interrelación, y la integración emerge como una estrategia de inserción global de relevancia, especialmente para países como Chile. Esta integración no es sólo económica sino que también incluye el movimiento de personas. No obstante, la integración y la movilidad de personas se ven afectadas por los prejuicios y las desconfianzas, lo que se ha reflejado en el fenómeno migratorio peruano en Chile. Desde esta (...) perspectiva, la construcción de un marco institucional para alcanzar mayores grados de integración de los inmigrantes peruanos en Chile, no sólo requiere avances en el ámbito económico-laboral, sino que también en el área educacional-cultural, promoviendo una educación basada en la interculturalidad, capaz de marcar el camino hacia una mayor tolerancia e integración entre ambas sociedades, y así superar quiebres históricos, como lo fue la Guerra del Pacifico. (shrink)

This article explores the philosophy of Alain Badiou from the vantage point of the concepts of the localization, delocalization, and relocalization of the void as thematized through literary arts, religion, emancipatory politics, and the subject of psychoanalysis. In short, these moments around the void characterize the processes through which truth is processed and seen through their full realization by a philosophical engagement across the various conditions in which these truths occur. The localization of a void is the naming of an (...) indiscernible element that is incommensurable to the rubric of constructible knowledge, sense and meaning which could saturate the space of truth. Thus, the naming that localizes the void acts as a subtraction of the invariant in the variance of situation such that across various points in space and time, we are still able to subtract the universal as the invariant not just as the fidelity to the localized truth but also as the resurrection of truth upon its relocalization at a different place and a different time. At its core, this article is concerned with truth, why truth is persistent, and why we have to struggle to articulate the truth that we are trying to be faithful to again and again with each instance that truth risks being covered-over and obscured. (shrink)

A la luz de algunas críticas recientes, en el marco de este texto se busca impulsar un debate que tiene lugar en dos frentes: por una parte, la lógica del origen de la lógica y, por otra parte, la relación entre psicoanálisis y marxismo. Para ello se recuperan algunos textos publicados por Alain Badiou hacia finales de la década de 1960, en los que polemiza con Jacques-Alain Miller alrededor de los concepto de "sutura" y "sujeto" (Zizek), para situar tanto las (...) diversas posiciones como las coherentes reconsideraciones a lo largo de su trayectoria intelectual. En efecto, desde "El concepto de modelo" hasta su más reciente trilogía (Teoría del sujeto, El ser y el acontecimiento y Lógica de los Mundos), se propone una perspectiva que lejos de establecer jerarquías y subordinaciones busca promover conexiones a partir de las especificidades y las diferencias a través de esa vía particular que es la filosofía. De este modo resulta posible apreciar que, pese a su crítica respecto de la primacía de la lógica del significante, los conceptos propuestos por Jacques Lacan funcionaron como una notoria fuente de inspiración para Badiou, especialmente en relación con el sujeto del inconsciente. (shrink)

Este artículo pretende un doble objetivo. En primer lugar, poner en valor la antropología religiosa del pensador español, Gonzalo Puente Ojea (1924-2017) que no ha contado aún con la atención académica merecida. En segundo lugar, analizar una tesis que podemos considerar como audaz en la medida que reivindica la recuperación del animismo de E. B. Tylor. Para conseguirlo, tras una breve introducción que contextualiza el problema que abordamos, se comienza por trazar una cartografía del pensamiento sobre la religión de (...) nuestro autor. A continuación, se realiza un recorrido por su lectura del animismo tyloriano, valorando sus principales tesis en correspondencia con las teorías y los resultados de la investigación etnográfica recientes. Tras esto, extendemos nuestra lectura crítica a los principales diálogos que mantuvo con autores contrarios a la teoría animista y, de forma particular, con la teoría angular de la religión de Gustavo Bueno. Se concluye con unas consideraciones finales sobre los límites de neoanimismo como hipótesis explicativa del origen de la religiosidad y su sentido en el ámbito de la concepción irreligiosa de la realidad propia de Puente Ojea. (shrink)

Nuestro interés en el presente trabajo es, efectivamente, enfocarnos en la temática de las corporaciones, pero centrándonos en dos autores en particular: Thomas Hobbes y Georg Wilhelm Friedrich Hegel. Como se verá, mientras que Hobbes referirá a las corporaciones como empresas, Hegel las aludirá como asociaciones (encargadas de anexar la sociedad civil con el Estado). Es a estos fines que estructuraremos el presente trabajo en tres tiempos. En primer lugar, explicaremos cómo las corporaciones surgen de acuerdo a las teorías de (...) ambos autores. Luego elucidaremos la forma en que las mismas funcionan y se encuentran conformadas. Finalmente, en tercera instancia dilucidaremos la relación que las corporaciones mantienen con el Estado tanto en Hobbes como en Hegel. (shrink)

En el presente artículo exponemos las reflexiones desarrolladas por Kant y Hume sobre la filosofía (metafísica) de la causalidad, sin insistir en los aspectos problemáticos de aquella comparación. Más bien se señala que ambas filosofías desarrollan extremos diferentes de un único a priori. No tomaremos en cuenta, para empezar, la terminología comúnmente aceptada: la contraposición entre racionalismo y empirismo. Por el contrario, no dando por establecidas caracterizaciones generales, exponemos idea tras idea en su significado inmediato. No obstante, se verá que (...) la perspectiva de Hume se acerca a la perspectiva trascendental; y no intentaremos evaluar la filosofía de Kant desde el punto de vista psicológico de la causalidad, que supuestamente es decisivo en Hume. (shrink)

Si bien hubo grandes pensadores a lo largo de la historia que hicieron referencia al concepto de «terror» (Kant y lo sublime, Hegel y el terror posrevolucionario francés, Heidegger y la significación ontológica del término, o la aproximación del psicoanálisis a lo siniestro), escasean aún los estudios vinculados a esta temática y los pocos que existen carecen de la profundidad adecuada para tratar este fenómeno. La presente edición cuenta con una serie de textos escritos por reconocidos especialistas (Vicente Serrano, Antonio (...) Castilla, Arturo Leyte, Miguel Morey, Mauricio Mancilla Muñoz, Ana Carrasco Conde, Jorge Fernández Gonzalo y Enrique Lynch) que nos permitirán adentrarnos de lleno en el tema del terror y sus principales vinculaciones con la filosofía, el psicoanálisis, la literatura y la sociedad en general. ¿Qué es el terror? ¿Cómo interpretarlo? ¿Cómo se representa en la literatura y el cine? ¿Cuál es, realmente, su función política? La filosofía, el terror y lo siniestro nos da la llave para acceder a estas y a otras cuestiones y abre vías de reflexión que resultan de vital importancia para comprender los resortes que operan detrás de nuestra sociedad contemporánea. (shrink)

The publication of scientific papers has become increasingly problematic in the last decades. Even if we agree that a renewed model is needed for peer-reviewed scientific publication, we think the problem does not essentially lie in professional publishing—with economic incentives—but in the publish-or-perish culture that dominates the lives of researchers and academics.

The digital transfer of the mind to a computer system requires representing the mind as a finite sequence of bits. The classic “stored-program computer” paradigm, in turn, implies the equivalence between program and data, so that the sequence of bits themselves can be interpreted as a program, which will be algorithmically executed in the receiving device. Now, according to a previous proof, on which this paper is based, a computational or algorithmic machine, however complex, cannot be free. Consequently, a finite (...) sequence of bits cannot adequately represent a free mind and, therefore, a free mind cannot be digitally transferred, quod erat demonstrandum. The impossibility of making this transfer, as demonstrated here, should be a concern especially for those who wish to achieve it. Since we intend this to be a rigorous demonstration, we must give precise definitions and conditions of validity. The most important part of the paper is devoted to explaining the meaning and reasonableness of these definitions and conditions. Special attention is paid, also, to the philosophical implications of the demonstration. Finally, this thesis is distinguished from other closely related issues. (shrink)

The hypothesis that this paper seeks to propose is that, despite all the difficulties for its conceptualization, Bataille postulates that the community is, after all, possible. To do this, we will seek to study the place of the community in Bataille's thought, a place that is not precisely identifiable at all, but rather is scattered throughout his work at different points. Thus, we will try, in the first instance, to analyze how a lost community appears in the French philosopher, in (...) order to, in a second place, investigate what was the - misguided - fascist response to that fact, and, finally, outline how it could erect a proactive model of community according to Bataille. (shrink)

Consumers have shown increasing interest in products that reflect social and environmental concerns—so-called “sustainable products.” Although consumers typically view sustainability positively, the ethical attributes of products do not always drive their preferences, which implies a trade-off between ethical attributes and other valued attributes. In the current research, we examine how consumers implicitly judge products and services that are more or less congruent with social and environmental concerns and how incongruity between ethical claims and a product’s nature may influence consumers to (...) behave responsibly. The results from two experimental studies show that increasing the strength of ethical claims impairs sophisticated products’ evaluation but enhances simple products’ evaluation. Additionally, the findings reveal that the strength of ethicality on sophisticated products may impair perceptions of product enjoyment to a point at which products are evaluated more favorably when less-ethical claims are used to promote them. For managers, the results highlight an important business consideration, as they reveal the circumstances under which it is worth emphasizing the strength of the sustainability appeal of products or services. Results show that not all consumers are willing to sacrifice taste or quality in their leisure time preferring to seize the day rather than saving the world. (shrink)

In this essay we argue that the notion of machine necessarily includes its being designed for a purpose. Therefore, being a mechanical system is not enough for being a machine. Since the experimental scientific method excludes any consideration of finality on methodological grounds, it is then also insufficient to fully understand what machines are. Instead in order to understand a machine it is first required to understand its purpose, along with its structure, in clear parallel with Aristotle’s final and formal (...) causes. Obviously, purpose and structure are not machine components that can physically interact with other components; nonetheless they are essential to understanding their operation. This casts an interesting light on the relationship between mind and body: for just as an artifact’s finality and structure explain its operation, so also consciousness is the explanation—not the efficient cause—of specifically human behavior. What machines and human beings have in common is that, in order to understand them, it is necessary to appeal to the principle of finality. Yet while finality is given and extrinsic in the case of machines, we human beings are characterized by the ability to self-propose our own ends. Since the principle of finality is essential to understanding the production of machines, the traditional view in modern Western philosophy that finality lies beyond the scope of objective/scientific knowledge should be rectified to allow for a genuine science of the artificial. We think a correct understanding of final causality will overcome current resistance to this principle. (shrink)

Traditionally, “the operator calculus of Born and Wiener” has been considered one of the four formulations of quantum mechanics that existed in 1926. The present paper reviews the operator calculus as applied by Max Born and Norbert Wiener during the last months of 1925 and the early months of 1926 and its connections with the rise of the new quantum theory. Despite the relevance of this operator calculus, Born–Wiener’s joint contribution to the topic is generally bypassed in historical accounts of (...) quantum mechanics. In this study, we analyse the paper that epitomises the contribution, and we explain the main reasons for the apparent lack of interest in Born and Wiener’s work. We argue that they did not solve the main problem for which the tool was intended, that of linear motion, because of their reluctance to use Dirac delta functions. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm''s commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive''s time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past (...) legal issues may seek EOA membership as a signal of their intention to be compliant in the future. (shrink)

The paper aims to locate the concept of space within Hegel’s philosophy, interrogating the necessity of its subordination in relation to the concept of time within the framework of the Hegelian teleology of history. The first part considers the problem of the relation between space and time, placing each concept in its corresponding systematic location. The second part illustrates how this problem operates within three scenarios: language, art and geography. In the context of a wider research regarding the historical devaluation (...) that space suffered in relation to the categorical preeminence of time, this paper intends to identify one among many conceptual strategies whereby this preeminence acquires legitimation in Hegel´s philosophy. (shrink)

An engineer who becomes an educator in a school of software engineering has the mission to teach how to design and construct software systems, therein applying his or her knowledge and expertise. However, due to their engineering background, engineers may forget that educating a person is not the same as designing a machine, since a machine has a well-defined goal, whilst a person is capable to self-propose his or her own objectives. The ethical implications are clear: educating a free person (...) must leave space for creativity and self-determination in his or her own discovery of the way towards personal and professional fulfillment, which cannot consist only in achieving goals selected by others. We present here an argument that is applicable to most fields of engineering. However, the dis-analogy between educating students and programming robots may have a particular appeal to software engineers and computer scientists. We think the consideration of three different stages in the educational process may be useful to engineers when they act as educators. We claim that the three stages are essential to engineering education. In particular, education is incomplete if the third stage is not reached. Moreover, mentoring is incompatible with an educational assessment framework that considers the goals of the engineer are always given by others. In our view, then, an integral education is not only beyond programming the behavior of students, but also beyond having them reach those given goals. (shrink)

Is ethics a computable function? Can machines learn ethics like humans do? If teaching consists in no more than programming, training, indoctrinating… and if ethics is merely following a code of conduct, then yes, we can teach ethics to algorithmic machines. But if ethics is not merely about following a code of conduct or about imitating the behavior of others, then an approach based on computing outcomes, and on the reduction of ethics to the compilation and application of a set (...) of rules, either a priori or learned, misses the point. Our intention is not to solve the technical problem of machine ethics, but to learn something about human ethics, and its rationality, by reflecting on the ethics that can and should be implemented in machines. Any machine ethics implementation will have to face a number of fundamental or conceptual problems, which in the end refer to philosophical questions, such as: what is a human being (or more generally, what is a worthy being); what is human intentional acting; and how are intentional actions and their consequences morally evaluated. We are convinced that a proper understanding of ethical issues in AI can teach us something valuable about ourselves, and what it means to lead a free and responsible ethical life, that is, being good people beyond merely “following a moral code”. In the end we believe that rationality must be seen to involve more than just computing, and that value rationality is beyond numbers. Such an understanding is a required step to recovering a renewed rationality of ethics, one that is urgently needed in our highly technified society. (shrink)

RESUMEN Se analiza la presencia de la noción de "estado de naturaleza" en los teólogos y juristas españoles del siglo XVI, mostrando las diferencias y semejanzas entre cuatro temas que antecedieron a la formación del concepto: el estado de inocencia original, las consecuencias del pecado original en la naturaleza humana, la hipótesis de un pacto legitimador de la autoridad política y la hipótesis teológica de la naturaleza pura. A partir de este análisis, se proponen algunos criterios para delimitar el concepto (...) de estado de naturaleza. ABSTRACT The article analyzes the presence of the notion of "state of nature" in 16th century Spanish theologians and jurists, showing the similarities and differences among four topics that preceded the formation of that concept: the state of original innocence, the consequences of original sin for human nature, the hypothesis regarding a contract that legitimizes political authority, and the theological hypothesis of pure nature. On the basis of this analysis, the paper goes on to propose some criteria to define the state of nature. (shrink)

This is an analysis of Peirce's theory of the three types of reasoning as explained in his 1877 essay "Deduction, Induction, and Hypothesis", which is representative of his earlier views on this subject. Hypothesis -which l-ter would become his abduction or retroduction- and induction are considered variants of probable syllogisms of the second and third figures. Specific attention is devoted to similarities and differences between induction and hypothesis.

A long tradition, which starts with the metaphor of the wax tablet presented in the Theaetetus of Plato, leads us to think that the relationship between mental representation and the represented reality is in a certain way mechanical or automatic. But the truth is that the conventional aspects of signification make it impossible to understand it as a physical- mechanical process. The computer sciences, contrary to a superficial vision, do not support but rather disprove this mechanistic conception of rationality, confirming (...) that semiosis can only occur in free subjects, that is to say, not completely subject to the laws of matter. (shrink)

En este artículo exploramos los elementos y temas rurales y campesinos en la poética y el pensamiento de Antonio Machado. Su «palabra esencial en el tiempo» tendría un carácter eminentemente rural fruto de su aguda conciencia de la modernización capitalista como una fuerza abstracta que socava las formas de producción y socialización campesina y que impone una lógica productiva que imposibilita una relación de no explotación con la naturaleza y la conformación de una sociedad emancipada. Relacionamos esta consideración de la (...) temporalidad capitalista con la que contemporáneamente establecieron Walter Benjamin y Ernst Bloch. En la exploración del pasado y de formas de experimentar el tiempo premodernas estos pensadores descubrirían un potencial emancipatorio que debiera ser explotado por cualquier proyecto revolucionario. (shrink)

En el presente artículo se realiza una presentación sucinta de la obra del filósofo alemán Gottlob Frege, a través de una reseña de su obra desde dos puntos de vista: I) su obra vista cronológicamente y II) su obra como una serie que va desde los problemas relacionados con los fundamentos de la matemática, hasta una ampliación de dichos problemas más allá de las matemáticas. Se concluye señalando la importancia de Frege para la actual filosofía del lenguaje.