In this article, we take a closer look at the possible effects of adopting the IAS/fifrs standards around the globe. In order to determine what the IASB opinion regarding this impact is, we turned to the concerns of trustees. Using 3 interviews conducted with three of the trustees of IFRS on the possibility of creating a global accounting language, we realized a content analysis of the responses given. The results obtained after auto coding the responses of the trustees in NVivo, (...) a program used in qualitative analysis, highlighted that standards adoption is an important part of the accounting process in multiple countries, national experiences being significant to the board of trustees in order to make improvements to standards at a global level. (shrink)
Observation of Reality and Theory Creation in Panagiotis Kondylis’ Thought In the first part of the paper the authors present an outline of the Polish perception of thoughts and ideas of Panagiotis Kondylis which has started to develop only recently. This is followed by demonstrating major issues present in the output of this Greek philosopher who was strongly linked both with Greece and with Germany. The paper closes with a discussion of Kondylis’ concept of theory creation demonstrated in (...) his work entitled Theorie des Krieges. Clausewitz – Marx – Engels – Lenin which was published in Stuttgart in 1998. Although the very foundation of his ideas is the theory of war by Carl von Clausewitz whom Kondylis perceived as a conceptual soul mate, the discussion per se is of a more universal nature and may pertain to the essence of developing any theory. The paper is to help the Polish reader to understand the ideas and thoughts of Kondylis, and thus to facilitate the perception of translations of his texts that were published in Studies in the history of philosophy. (shrink)
This introduction presents an overview of the key concepts discussed in the subsequent chapters of this book. The book explores, inter alia, the strategy employed by Augustine in using Plato as a pseudo-prophet against later Platonists and explores Eusebius’ reception of Porphyry’s daemonology. It examines Plotinus’ claim that matter is absolute badness and focuses on Maximus the Confessor’s doctrine of creation and asks whether one may detect any influence on Maximus from Philoponus. The book addresses Christian receptions of Platonic metaphysics (...) and also examines the philosophy of number in Augustine’s early works. It argues that the aspect of Augustine’s philosophy must be read in context with the intellectual problems that occupied him at the beginning of his career as a writer. It draws on a number of sources to investigate the development of the doctrine and the various intellectual issues it confronted, including Plato’s Timaeus, Philo of Alexandria, Clement of Alexandria, Origen, Plotinus and, finally, Athanasius. (shrink)
Against the traditional interpretation of Doxa as intrinsically and thoroughly deceiving and untrustworthy, the present essay examines the passages which follow the self-characterization of the goddess’ speech as ‘deceitful.’ The traits of an extensive cosmogony and cosmology open up the possibility for discerning two aspects of Doxa: first a presentation of mortal erroneous opinions, but then also their correction within the framework of the ‘appropriate world-arrangement’ presented by the goddess.
COVID-19 is not only a health emergency but also a strategic challenge for any politics of resistance, struggle and transformation. Understanding the social and political dynamics associated with morbidity and mortality and the many ‘ecologies of disease’ associated with the pandemic is necessary if we want to think beyond the limits of the lockdown strategy. It is here that the possibility of a democratic biopolitics emerges as part of a broader strategy for communism.
Do psychological perspectives constitute the only way through which the role of musical creativity in education can be addressed, researched and theorised? This essay attempts to offer an alternative view of musical creativity as a deeply social and political form of human praxis, by proposing a perspective rooted in the thought of the political philosopher and activist Cornelius Castoriadis (1922–1997). This is done in two steps. First, an attempt is made to place the pursuit of the concept of musical creativity (...) within a larger educational and societal context of conflicting trajectories that run through (a) Modernity and (b) Education. Then, I revisit the issue of educational value of improvising and composing through creating conceptual links between the process of music-making through improvisation and composition and the project of political autonomy as conceived by Castoriadis. By foregrounding instituting imaginary over instituted imaginary, improvising and composing become active processes of positing new legitimacies, and of creating a music-making context that searches for its own foundations. It is in and through creative musical praxis that we can think about issues of hierarchies, musical values, social dimensions of different music-making processes, our relationship to past values and to historical dimensions of music. By arguing that improvisation and composition might be seen as ways of positing the issue of political autonomy in musical terms, this paper emphasises the role of improvisation and composition as a mode of potentially transformative educational practice that may foster the development of critical consciousness, linking music education to a larger project of re-discovering and at the same time re-defining democracy. (shrink)
This article deals with theories and political projects that can be defined as ‘left populism’. It begins with a reading and critique of the work of Ernesto Laclau on the theory of populism and then moves to recent debates about the possibility of left-populist movements. In contrast to these positions it attempts to present an alternative theoretical framework based on Gramscian notions, in order to rethink the notion of the people in ways that do not de-link it from class analysis (...) and social relations of production. (shrink)
The relation between structure and conjuncture has been one of the biggest challenges facing social theory and Louis Althusser’s writings provide some of the most important interventions on this subject. Contrary to an image of Althusser first embracing and then abandoning structuralism, Althusser tried from the beginning to articulate the theory of structural causality with an insistence on the singularity of historical conjunctures. Althusser’s theoretical trajectory, despite his shortcomings, still offers a necessary starting point for a materialist conception of the (...) relation between structural and conjunctural determinations that stresses the complex, uneven and overdetermined character of social reality without resorting either to a ‘surface phenomena/deep structures’ dualism or to the empiricism of simply registering singular practices. (shrink)
In his classic essay “The phenomenological approach to psychopathology”, Karl Jaspers defended the irreducible reality of the “subjective” mental symptoms and stressed the pivotal role of empathy in their diagnostic assessment. However, Jaspers’ account of the epistemological role of empathy in psychopathological diagnosis was far from clear: whereas at several places Jaspers claimed that empathy provides a direct access to patients’ abnormal mental experiences, at other places he stressed that it did so only indirectly, through a whole battery of their (...) observable clinical indicators. The aim of this paper is to reassess Jaspers’ account of the epistemological role of empathy in psychopathological diagnosis. (shrink)
This article is divided into two parts: in the first we explore the academic debate conducted at an international level about insider trading (IT). In particular, we exame IT on three grounds: economic, ethical and legal. In each section we present the arguments in favour of and against IT and then we give our personal opinion. In the second part we present the situation in the Athens Stock Exchange. We examine its past record on the issue of IT and recent (...) developments, and comment on the implications for the future. (shrink)
According to the predominant view within contemporary philosophy of psychiatry, mental disorders involve essentially personal and societal values, and thus, the concept of mental disorder cannot, even in principle, be elucidated in a thoroughly objective manner. Several arguments have been adduced in support of this impossibility thesis. My critical examination of two master arguments advanced to this effect by Derek Bolton and Jerome Wakefield, respectively, raises serious doubts about their soundness. Furthermore, I articulate an alternative, thoroughly objective, though in part (...) normative, framework for the elucidation of the concept of mental disorder. The concepts of mental dysfunction and impairment of basic psychological capacities to satisfy one’s basic needs are the building blocks of this framework. I provide an argument for the objective harmfulness of genuine mental disorders as patterns of mental dysfunctions with objectively negative biotic values, as well as a formally correct definition of the concept of mental disorder. Contrary to the received view, this objective framework allows for the possibility of genuine mental disorders due to adverse social conditions, as well as for quasi-universal mental disorders. I conclude that overall, the project of providing an objective account of the concept of mental disorder is far from impossible, and moreover, that it is, at least in principle, feasible. (shrink)
Socrates’ autobiography in Phaedo signifies an attempt to incorporate earlier philosophical thinking in a progressive evolution culminating in the Platonic theory of Forms. In the “second sailing”, the “hypothesis of Forms” is not a hypothetical assumption, an arbitrary claim or conjecture, but something to be “sup-posed” prior to any further knowledge or statement. The careful reading and reconstruction of the famous simile of the “sun in eclipse” leads to crucial consequences concerning the attempt to “take refuge in the logoi”. The (...) Forms “sup-posed” in the logoi do not indicate a new “transcendent” object, but aim at the same target as that of the senses: at the truth of beings of our world. The “second sailing” follows a different route, but has the same direction as the “first sailing” of the physiologoi. (shrink)
Wonder is undoubtedly a term that floats around in today’s academic discussion both on ancient philosophy and on philosophy of education. Back in the 4th century B.C., Aristotle underlined the fact that philosophy begins in wonder, without being very specific about the conditions and the effects of its emergence. He focused a great deal on children’s education, emphasizing its fundamental role in human beings’ moral fulfillment, though he never provided a systematic account of children’s moral status. The aim of this (...) paper is to examine, on the one hand, if, to what extent, and under what conditions, Aristotle allows for philosophical wonder to emerge in children’s souls, and, on the other hand, how his approach to education may shed light to the link between wonder and the ultimate moral end, i.e. human flourishing. We will, thus, 1) try to offer a unified outlook of the philosopher’s views on children’s special cognitive and moral state, and 2) illustrate how wonder contributes in overcoming their imperfect state of being. (shrink)
Purpose The issue of “predatory” publishing and the scholarly value of journals that claim to operate within an academic framework, namely, by using peer review and editorial quality control, but do not, while attempting to extract open access or other publication-related fees, is an extremely important topic that affects academics around the globe. Until 2017, global academia relied on two now-defunct Jeffrey Beall “predatory” OA publishing blacklists to select their choice of publishing venue. This paper aims to explore how media (...) has played a role in spinning public impressions about this issue. Design/methodology/approach The authors focus on a 2017 New York Times article by Gina Kolata, on a selected number of peer reviewed published papers on the topic of “predatory” publications and on an editorial by the Editor-in-Chief of REM, a SciELO- and Scopus-indexed OA journal. Findings The Kolata article offers biased, inaccurate and potentially misleading information about the state of “predatory” publishing: it relies heavily on the assumption that the now-defunct Beall blacklists were accurate when in fact they are not; it relies on a paper published in a non-predatory non-OA journal that claimed incorrectly the existence of financial rewards by faculty members of a Canadian business school from “predatory” publications; it praised a sting operation that used methods of deception and falsification to achieve its conclusions. The authors show how misleading information by the New York Times was transposed downstream via the REM editorial. Originality/value Education of academics. (shrink)