Elizabeth Anker y Bernardette Meyler, profesoras de literatura y de derecho respectivamente, involucradas ambas en los últimos años con el movimiento “derecho y literatura”, editan en 2017 New Directions in Law and Literature.

Although US and European research has documented improvement in earnings quality associated with corporate governance characteristics, the situation in Latin America is questionable, given the business environment in which firms operate, which is characterized by controlling family ownership and weak legal protection. The purpose of this study is to examine the relation between the internal mechanisms of Corporate Governance and Earnings Management measured by discretionary accrual. We use a sample of listed Latin American non-financial companies from the period 2006–2009. Our (...) results show how in the Latin American context the role of external directors is limited and that Boards which meet more frequently take a more active position in the monitoring of insiders, so showing a lower use of manipulative practices. In addition, we find a non-linear relation between insider ownership and discretionary accruals, also pointing to the fact that ownership concentration may be a manipulative practices constrictor mechanism only when the ownership of main shareholders is moderate. The findings have important policy implications since this is, to the best of our knowledge, the first study to analyze the relation between the effectiveness of the government and the earnings management behavior. As policy implications, we document how when a country implements controls aimed at reducing corruption, strengthening the rule of law or improving the effectiveness of government, this leads to a reduction in firm earnings management. (shrink)

Through a close examination of philosopher Leopoldo Zea's historicist phenomenology, Mario Saenz offers fresh insights into the role of Mexican intellectuals in the creation of a Latin American "philosophy of liberation". While this philosophy of liberation has been widely recognized as the most intellectual political ideology to emerge from Latin America this century, few scholars have specifically explored the Mexican roots of this intellectual movement. Saenz redresses this imbalance by placing Zea and his contemporary intellectuals firmly within the context of (...) post-revolutionary Mexico, a political and social landscape that fostered criticisms of colonial and neo-colonial structures of dependence. Saenz demonstrates how Zea's philosophy was informed by a sense of Mexico's distinctive social and cultural identity. (shrink)

Nancy Jecker’s essay Nothing to be Ashamed of: Sex Robots for Older Adults with Disabilities 1 presents a provocative application of the capabilities approach. Her ethical argument for providing access to sex robots for older adults with disabilities proceeds in five parts: 1. Older adults frequently suffer disabilities that impair sexual functioning. 2. The ability to function sexually is linked to central human capabilities, including: the ability to generate a personally meaningful life narrative; be physically, mentally and emotionally healthy; experience (...) bodily integrity; feel and express a range of human emotions; affiliate deeply with others; and reflect on and choose a plan for their life. 3. Society should take reasonable steps to support these human capabilities at a minimal threshold as part of a broader duty to respect human dignity. 4. Providing access to sex robots comprises part of reasonable efforts to support the six capabilities at a minimal threshold. 5. Therefore, society ought to make reasonable efforts to ensure access to sex robots for older adults with disabilities that impair sexual functioning. I am sympathetic to this line of reasoning, having proposed a series of legal reforms that would facilitate sexual expression among older adults with cognitive impairments as well.2 3 …. (shrink)

This Article uses age as an entry point for examining how temporal and methodological issues in egalitarianism make substantive equality an unattractive goal for vulnerability theory. Instead, vulnerability theory should adopt a continuous doctrine of sufficiency, which is a better fit with vulnerability theory’s underlying aims and rhetoric. Instead of evaluating what individuals have in relation to others, sufficiency refocuses the inquiry on whether we have enough throughout the lifecourse. In the context of vulnerability theory, enough should be defined as (...) the capability to be resilient as guaranteed by the responsive state. (shrink)

Este artículo estudia la razón de Zambrano desde sus albores como razón mediadora. Su rechazo del sistema va unido a su comienzo en la intuición y a su decurso temporal, que analizamos en relación con Bergson y Husserl. La razón poética va más allá de ese núcleo intuitivo para revelar re-flexivamente incluso lo invisible. Su inmersión en las profundidades, en la pasividad actuante, en las entrañas, en la multiplicidad de los tiempos es paralela a la fenomenología de la génesis merleau-pontiana, (...) a su poiesis carnal e incluso al telos de una razón ampliada al sentir. Ambos filósofos ejercitan su nueva concepción de la filosofía en la existencia. (shrink)

Este trabajo pretende comprender la ética como un modo específico de sabiduría, distinguiéndola de otros modos de sabiduría, como son la magia, el mito, la técnica, la religión y la filosofía. A su vez, se establece la importancia que tiene la virtud para el planteamiento de Polo de la ética como carácter propio de este modo de sabiduría. A continuación, se intenta establecer algunas similitudes y diferencias entre la antropología de Polocon la de Zubiri referida a la noción de virtud.

We study the origin of quantum probabilities as arising from non-Boolean propositional-operational structures. We apply the method developed by Cox to non distributive lattices and develop an alternative formulation of non-Kolmogorovian probability measures for quantum mechanics. By generalizing the method presented in previous works, we outline a general framework for the deduction of probabilities in general propositional structures represented by lattices (including the non-distributive case).

Standard approaches to ontological simplicity focus either on the number of things or types a theory posits or on the number of fundamental things or types a theory posits. In this paper, I suggest a ground-theoretic approach that focuses on the number of something else. After getting clear on what this approach amounts to, I motivate it, defend it, and complete it.

The statue and the lump of clay that constitutes it fail to share all of their kind and modal properties. Therefore, by Leibniz’s Law, the statue is not the lump. Question: What grounds the kind and modal differences between the statue and the lump? In virtue of what is it that the lump of clay, but not the statue, can survive being smashed? This is the grounding problem. Now a number of solutions to the grounding problem require that we substantially (...) revise our view of reality. In this paper, I provide a solution to this problem that does not require such a revision. I then show how my solution to the grounding problem can solve a related problem and answer a related question. The upshot is that the solution I offer is not only non-revisionary, but also fruitful. (shrink)

In this essay we argue that attempts to justify the value of the liberal arts in narrowly instrumental ways are a mistake, one that is likely to miss the central importance of a liberal arts education. Of course, we do not claim here that such instrumental justifications are completely wrong, but that in so far as liberal education is defended primarily in terms of enhanced practical outcomes (better paying jobs, saleable professional skills, higher scores on graduate and professional admissions exams, (...) and so on) advocates will fail to articulate one of the most important reasons for study in the liberal arts. We will characterizeliberal education as a practice of reflecting on, discussing, and evaluating the question of what sort of lives I we should lead. Based on this, we then offer whatwe believe is a more promising, more consistent way of justifying liberal education. (shrink)

In this paper, I both propose and discuss a novel account of truthmaking. I begin by showing what truthmaking is not: it is not grounding and it is not correspondence. I then show what truthmaking is by offering an account that appeals both to grounding and what I call ‘deep correspondence’. After I present the account and show that it is an account that unifies, I put it to work by showing how it can overcome an objection to truthmaking, how (...) we can get truthmaking from correspondence, what it says about truthmaker necessitation, and how it can explain a connection between truthmaker maximalism and pluralism about truth. (shrink)

In this paper, I advance a lesser known counterfactual principle of grounding in a new kind of way by appealing to properties and the work they do. I then show that this new way of arguing for this principle is superior to another way, describe some of the work this principle can do, defend my use of this principle, and conclude with remarks on why principles like it are needed.

Truthmaker says that things, broadly construed, are the ontological grounds of truth and, therefore, that things make truths true. Recently, there have been a number of arguments purporting to show that if one embraces Truthmaker, then one ought to embrace Truthmaker Maximalism—the view that all non-analytic propositions have truthmakers. But then if one embraces Truthmaker, one ought to think that negative existentials have truthmakers. I argue that this is false. I begin by arguing that recent attempts by Ross Cameron and (...) Jonathan Schaffer to provide negative existentials with truthmakers fail. I then argue that the conditional—if one embraces Truthmaker, the one ought to embrace Truthmaker Maximalism—is false by considering worlds where very little, if anything at all, exists. The conclusion is that thinking that negative existentials do not have truthmakers, and therefore rejecting Truthmaker Maximalism, need not worry Truthmaker embracers. (shrink)

Divine Simplicity has it that God is absolutely simple. God exhibits no metaphysical complexity; he has neither proper parts nor distinct intrinsic properties. Recently, Jeffrey Brower has put forward an account of divine simplicity that has it that God is the truthmaker for all intrinsic essential predications about him. This allows Brower to preserve the intuitive thought that God is not a property but a concrete being. In this paper, I provide two objections to Brower’s account that are meant to (...) show that whatever merits this account of divine simplicity has, plausibility is not one of them. (shrink)

As I will use the term, an object is a mereological sum of some things just in case those things compose it simply in virtue of existing. In the first half of this paper, I argue that there are no sums. The key premise for this conclusion relies on a constraint on what, in certain cases, it takes for something to ground, or metaphysically explain, something else. In the second half, I argue that in light of my argument against sums, (...) Universalism, which is perhaps the most widely accepted answer to the Special Composition Question, is false. (shrink)

As it is presently employed, grounding permits grounding many things from one ground. In this paper, I show why this is a mistake by pushing for a uniqueness principle on grounding. After arguing in favor of this principle, I say something about it and kinds of grounding, discuss a similar principle, and consider its import on a formal feature of grounding, ontology, and ontological simplicity.

Esta investigación tiene como finalidad responder, desde la filosofía y literatura de Camus, la pregunta de si el hombre puede ser feliz sin Dios. Para llevar a cabo este trabajo, se utiliza un método hermenéutico, pues se hace un acercamiento dialógico y holístico a las obras del pensador argelino para descubrir su pensamiento respecto a Dios y a la felicidad humana. Los principales resultados de la investigación concluyen que el hombre puede ser feliz sin Dios en la medida en que, (...) en primer lugar, acepte el absurdo y viva su rebeldía, y, en segundo lugar, comprenda la felicidad como una vocación ontológica más allá de un estado. (shrink)

The article analyzes three different cases of clinical research in which children are asked to participate. Participation of children in researches is one of the major challenges for Bioethics and societies nowadays due to the tensions and issues concerning the guarantee of rights in clinical research, the responsibilities of the different actors involved, and the purpose of improving the quality of life without affecting scientific freedom and new knowledge production. The aim of the article is to establish the way in (...) which autonomy is exercised, considering ethical and regulative aspects within clinical research involving children. In order to achieve such a purpose, case study research methodology is employed, revealing the tensions and ethical issues involved in this particular kind of clinical research as well as considering international documents and the national regulation regarding this particular problem. (shrink)

The project we highlight in this article stems from our philosophical work on moral disagreements that appear to be—and sometimes are—intractable. Deliberative democratic theorists tout the merits of dialogue as an effective way to bridge differences of values and opinion, ideally resulting in agreement, or perhaps more often resulting in greater mutual understanding. Could dialogue mitigate disagreements about a controversial education policy such as affirmative action? Could it foster greater understanding? We conceived of a project that would simultaneously fulfill two (...) goals that we had as philosophers, education researchers, and aspiring public intellectuals. First, it would allow us to use philosophy in research, grounding our mixed methods research in a philosophically informed framework. The tools and analytic techniques that are particular to philosophers felt uniquely suited for an empirical study concerning political theory. Second, we aimed to use philosophy in the community. We were able to put our own expertise in philosophy and race-conscious education policy to good use by purposefully creating opportunities for diverse community members in our larger metropolitan area to engage in dialogue and deliberation with each other over the issue of affirmative action. (shrink)

Due to the hyperspecialization so prevalent nowadays, interdisciplinary research is a demanding kind of epistemic activity. The concept of intellectual virtue as presented by responsibilist approaches of virtue epistemology could offer an effective counterweight to this challenge but raises the question of what epistemic virtues are necessary for interdisciplinarity. Based on a qualitative study, we identify and heuristically conceptualize a relevant subset of epistemic virtues required by interdisciplinarity that we call _interpersonal intellectual virtues. _These virtues are personal character traits that (...) facilitate the reciprocal acquisition and distribution of knowledge _with_ and _through_ other people. By their very nature, they are only exercised in an interpersonal relationship that seeks an epistemic good, so in some sense, they are at the intersection of social virtues and intellectual virtues. We use Jason Baehr’s four-dimensional proposal for the essential components of intellectual virtues (motivational, affective, skill, and judgment) to show that these interpersonal traits are indeed epistemic virtues. Some examples of interpersonal intellectual virtues are intellectual empathy, intellectual respect, and intellectual trust, among others. Intellectual empathy is a paradigmatic case that we analyze in more detail. Finally, we suggest that interpersonal intellectual virtues are the key character traits of people involved in any successful collective epistemic endeavor, interdisciplinary research being a privileged context in which we can clearly see their manifestation. (shrink)

The study and understanding of fundamental questions cannot be addressed by a single discipline. A plurality of insights needs to be integrated or coordinated to allow for mutual enrichment in interdisciplinary research. The intellectual character describes the set of dispositions that both configure and motivate intellectual behavior. In this paper, we explore the intellectual virtues that constitute the ideal character of an interdisciplinary researcher. We look at dimensions of several intellectual virtues – intellectual curiosity, open-mindedness, intellectual humility, and intellectual honest (...) – relevant to interdisciplinarity, we discuss the significance of other character traits – intellectual creativity and intellectual trust – for integrating a plurality of insights, and we argue for the need of a social cognition approach, emphasizing the relevance of interpersonal intellectual virtues in interdisciplinary inquiry. All these virtues are key constituents of the intellectual character of interdisciplinary researchers. (shrink)

In this paper, we argue that to reverse the excess of specialization and to create room for interdisciplinary cross-fertilization, it seems necessary to move the existing epistemic plurality towards a collaborative process of social cognition. In order to achieve this, we propose to extend the psychological notion of joint attention towards what we call joint intellectual attention. This special kind of joint attention involves a shared awareness of sharing the cognitive process of knowledge. We claim that if an interdisciplinary research (...) team aspires to work collaboratively, it is essential for the researchers to jointly focus their attention towards a common object and establish a second-person relatedness among them. We consider some of the intellectual dispositions or virtues fostered by joint intellectual attention that facilitate interdisciplinary exchange, and explore some of the practical consequences of this cognitive approach to interdisciplinarity for education and research. (shrink)

The reform of the health care system will include a mandate: Individuals are required to purchase health insurance provided that affordable options are available. But what is affordable health insurance? Three accounts of affordability of health coverage have been advanced. The first two accounts are empirical. The third account is needs-based. All three accounts are inadequate. I propose a fourth, the reasonable tradeoff account, according to which individuals should only be required to make reasonable tradeoffs in order to pay for (...) their health coverage. That is, health insurance is affordable if in order to pay for it one does not to have to sacrifice other benefit(s) that are comparable in importance to the benefits of health coverage. (shrink)

In ‘Parental Virtues: A New Way of Thinking about the Morality of Reproductive Actions’ Rosalind McDougall proposes a virtue-based framework to assess the morality of child selection. Applying the virtue-based account to the selection of children with impairments does not lead, according to McDougall, to an unequivocal answer to the morality of selecting impaired children. In ‘Impairment, Flourishing, and the Moral Nature of Parenthood,’ she also applies the virtue-based account to the discussion of child selection, and claims that couples with (...) an impairment are morally justified in selecting a child with the same impairment. This claim, she maintains, reveals that the flourishing of a child should be understood as requiring environment-specific characteristics. I argue that McDougall's argument begs the question. More importantly, it does not do justice to virtue ethics. I also question to what extent a virtue ethics framework can be successfully applied to discussions about the moral permissibility of reproductive actions. (shrink)

The “phenomenology of existence” is one of the contemporary currents of philosophy which have developed taking existence as its central concern. The purpose of this article is to present my conception of this fundamental field of phenomenological research. In order to do this, I will analyze phenomenology of existence in the double sense of the genitive or better as a bidirectional phenomenological- existential movement; that is to say, on the one hand, I will explore the sense and scope of phenomenology (...) for existence and, on the other hand, the meaning of existence for the phenomenological existential movement. With the aim of describing this twofold dynamics, I will begin by clarifying certain concepts of the Husserlian method that have frequently either been ignored or misinterpreted and, therefore, have impeded us from understanding the meaning of what the founder of phenomenology called “personal existence.” After this elucidation that takes place at the static level of phenomenology, I will apply some key concepts of genetic phenomenology to existence in order to develop my own account of the existential phenomenology. Given that Maurice Merleau-Ponty (1908–1961) was a pioneer in the study of the most representative Husserlian texts dealing with the major issues of genetic phenomenology–such as time, space, lived body, intersubjectivity and lifeworld—, I will draw from his philosophy to open a dialogue with María Zambrano (1904–1991), as an example of the possibilities offered by a—comparative—phenomenology for the study of existential problems, specifically for the development of a phenomenology of sensing and being sensed that goes beyond of the paradigm of representation. (shrink)

In Necessary Existence, Pruss and Rasmussen give an argument for a necessary being employing a modest causal principle. Here I note that, when applied to highly general and fundamental matters, the principle may well be false (or at least not so obvious).

In a 2014 paper in this journal, I put forward two objections to a version of divine simplicity I call ‘Divine Truthmaker Simplicity’. James Beebe and Timothy Pawl have come to Divine Truthmaker Simplicity’s defense. In this paper, I respond to Beebe and Pawl, consider an overlooked way of defending Divine Truthmaker Simplicity, and conclude by outlining an alternative account of God’s simplicity.