The purpose of the present study is to examine the attitudes of Portuguese chartered accountants with respect to questions of ethical nature that can arise in their professional activity. Respondents were asked to respond to the Ethics Position Questionnaire developed by Forsyth (Journal of Personality and Social Psychology 39(1), 175–184, 1980), in order to determine their idealism and relativism levels. Subsequently, they answered questions about five scenarios related to accounting practices, with the objective of measuring their ethical judgments. Based on (...) the idealism and relativism levels of our respondents, they were classified into one of four groups, representing different ethical ideologies (absolutism, exceptionism, subjectivism, and situationism). The results indicated that age was the major determinant of relativism. Contrary to previous research, older respondents revealed themselves significantly more relativistic than younger ones. Gender seems to be the most important determinant of ethical judgments; against expectations, men evidenced significantly stricter judgments than women in two of the five scenarios. Findings also indicated that respondents’ ethical judgments did not differ significantly based on their ethical ideology, supporting the idea that ethical ideology is not an important determinant of ethical judgments. (shrink)

Author: Norbert Waszek. Translated by Pedro Sepúlveda Zambrano.

Ethical concerns of Internet users continue to rise. Accordingly, several scholars have called for systematic empirical research to address these issues. This study examines the conceptualization and measurement of consumers' perceptions regarding the ethics of online retailers. Also, this research represents a first step into the analysis of the relationship between CPEOR, consumers' general Internet expertise and reported positive word of mouth. Results, from a convenience sample of 357 online shoppers, suggest that CPEOR can be operationalized as a second-order construct (...) composed of four dimensions: security, privacy, fulfillment, and non-deception. Our findings also indicate that consumers' general Internet expertise significantly improves CPEOR and CPEOR are strongly predictive of consumers' WOM. Managerial and research implications are offered. (shrink)

Resenha de: Blumenbach, J. F. Sobre o impulso de formação e a geração. Tradução, introdução e notas de Isabel Coelho Fragelli. Revisão técnica de Luciana Valéria Nogueira. Santo André: Editora UFABC, 2019.

El siguiente informe pericial se basa en la experiencia de investigación de los firmantes en relación a las exhumaciones de fosas comunes de la Guerra Civil y la postguerra, y al conocido como “movimiento para la recuperación de la memoria histórica” que están teniendo lugar en España desde el año 2000, que ha enfatizado sus demandas sobre la suerte de los desaparecidos y ha puesto en marcha un ciclo de exhumaciones de fosas comunes derivadas de la Guerra Civil y la (...) dictadura. En este peritaje se usan las exhumaciones del siglo XXI como indicadores de la persistencia en el tiempo de las políticas y culturas del miedo instaladas en la sociedad española durante la Guerra Civil y la dictadura, más allá de las profundas transformaciones políticas e institucionales acaecidas en el país tras la muerte de Francisco Franco. Fue presentado como parte de la documentación de la demanda de Fausto Canales contra España el 15 de septiembre de 2012 en el Tribunal Europeo de Derechos Humanos. (shrink)

O envelhecimento da população, ou seja, o peso das pessoas mais velhas no conjunto da população, é uma tendência globalmente partilhada que resulta do fato de as pessoas viverem mais em consequência dos progressos realizados pela humanidade. Não se trata apenas do aumento do peso da população sênior. A extensão da longevidade tem implicado o reforço do grupo de idade mais avançada, a chamada “grande Idade”, colocando a taxa de crescimento do grupo com mais de 85 anos acima da do (...) grupo de 65 ou mais anos. Os seniores não são apenas mais numerosos como cada vez mais velhos. As fronteiras da vida são empurradas para mais longe, acarretando novos desafios para a sociedade. Um desses desafios é precisamente no campo dos direitos. Considerando que o envelhecimento se faz acompanhar por um aumento de situações de vulnerabilidade que podem afetar a dignidade humana, a questão dos direitos que assistem esse grupo é sem dúvida inadiável. À luz dos direitos humanos, o texto desenvolve uma reflexão a respeito dos direitos da “velhice” a partir de alguns documentos que têm proposto uma base para a sua formulação. Palavras-chave: Envelhecimento. Direitos humanos. Envelhecimento ativo. Idadismo. Participação social. (shrink)

Nesta resenha são apresentados alguns pontos fundamentais do livro de Tracie Matysik When Spinoza Met Marx: Experiments in Nonhumanist Activity. Na obra, a autora analisa detidamente alguns pensadores ligados à tradição alemã pós-Hegel: Heinrich Heine, Berthlod Auerbach, Moses Hess, Karl Marx, Johann Jacoby, Jakob Stern e Gueorgui Plekhanov. Seu foco é o modo como todos esses utilizaram o pensamento de Espinosa para compreender a noção de atividade e a possibilidade de transformação social. Espinosa era fundamental para o tema, pois seu (...) pensamento permitiria unir a ação humana à sua completa determinação frente à necessidade presente na natureza, duas ideias indispensáveis para um século no qual a ciência se desenvolvia rapidamente e para um país que acabara de presenciar as revoluções nas terras vizinhas. Matysik, então, nos oferece a oportunidade de entender a riqueza do espinosismo, dadas as inúmeras possibilidades de interpretação das obras do filósofo neerlandês, utilizadas tanto para fins revolucionários quanto reformistas. Além disso, a partir da segunda metade do livro, a autora nos convoca para discutir as relações entre a filosofia da completa determinação e os movimentos com raízes no socialismo marxista, apresentando os principais problemas que surgiam - e ainda surgem - para os autores que buscavam traçar tal conexão. (shrink)

Resumen: Con el hilo conductor de la pregunta «¿Estuviste en la Jornada Mundial de la Juventud?» se presenta un testimonio sobre la JMJ en Roma en el año 2000 y una reflexión sobre la JMJ en general. A pesar de su carácter de mega-concentración, la JMJ tiene elementos suficientes para proporcionar una experiencia personalizada de fe. Todo depende, al final, de la disposición interna del participante. En la JMJ la fe es presentada no solo de un modo racional, sino apelando (...) a la afectividad, la imaginación y los sentidos. -/- // Abstract: The question «Did you go to World Youth Day?» is used as a line of reflection about the WYD in Rome in the year 2000 and about WYD in general. Despite being a mega-concentration of people, WYD has sufficient elements to provide a personalized experience of faith. Everything depends, in the end, on the internal disposition of the participant. In WYD faith is presented not only in its rational aspect, but also in a way that appeals to affectivity, the imagination and the senses. (shrink)

How does economics understand the human being? In this article, I present the current dominant conception of the human being in neoclassical theory, which is usually labelled as 'homo oeconomicus' (economic man). I describe the traits of this anthropology, and present the historical context in which it emerged. Then I make its critical evaluation. This is followed by a discussion of two recent alternative conceptions of the human being, which try to go beyond the individualist 'homo economicus' paradigm. I highlight (...) the recent contributions of John B. Davis and Luigino Bruni. Finally I reflect on some elements of Christian anthropology which can contribute to enrich the conception of the person in economics. (shrink)

A short review of the literature on the business initiative of 'Economy of Communion', plus a summary of the articles published in this issue.

El cambio climático es uno de los mayores desafíos a los que nos enfrentamos en el siglo XXI. Los niños, niñas y adolescentes son especialmente vulnerables a sus efectos y han levantado su voz exigiendo justicia climática y un mayor reconocimiento en esta lucha ante la falta de atención de los estados. Aunque se han mejorado sus derechos para participar en la toma de decisiones, todavía no se han visto acciones concretas, especialmente en el sur global. En este artículo se (...) propone el concepto de «reconocimiento recíproco de capacidades» como una manera de empoderar a los niños, niñas y adolescentes. Se concluye que es fundamental abordar este reconocimiento a nivel micropolítico. (shrink)

The text delivers a twofold analysis of negationism. On the one hand, it is taken as an ideological phenomenon characterized by a critique of modernity construed from the outside of its customary assumptions. On the other hand, an objective sort of negationism is found in the historical unfolding of the intrinsic limitations of modern socialization. These are brought forward by attention to the class content of the class character of the institutions regularly evoked by the apologetics of modernity – civil (...) society, science, the State. Progressivism, we suggest, the main target of negationism, is the tradition occupied with that apologetics, either promoting an intellectual critique of, or simply overlooking, the afore-mentioned class character, which, however, becomes historically undeniable to the common people, consistently victimized by it throughout modern history. In this sense, the modern social process is characterized as civil war. (shrink)

Nesta obra, Patrick J. Geary, professor emérito de História na Universidade da Califórnia, que dedicou a sua vida académica ao estudo da História Medieval, apresenta-nos as suas “reflexões sobre a relação entre os mitos dos povos europeus e as realidades do nacionalismo contemporâneo” (p. 7). A narrativa que Patrick J. Geary nos oferece tem um objectivo claro e assumido: desmontar os mitos nacionalistas e contribuir para a prevenção do seu reaparecimento e/ou fortalecimento. Esta obra acaba p...

In this paper I intend to argue that Prince Andrei Bolkonsky, one of the lead characters of the novel War and Peace, by Leo Tolstoy, can be taken as a Schopenhauerian hero.

A review of Alejandro Llano's book, Sueño y vigilia de la razón, is attempted on this article. To this aim it presents five main ideas from which it is possible to go beyond modernity limits to reach a new realistic philosophical framework.

Se plantea un trabajo de problematización socio-filosófica de la dimensión mediática de nuestros modos contemporáneos de coexistencia que retoma la perspectiva analítico-crítica formulada por Michel Foucault. En primer lugar, se considera la problematicidad de la ausencia de una indagación en profundidad al respecto en su obra; y se enfocan los escasos lugares en los que él mismo se refirió a la temática, especialmente sus indicaciones relativas a la emergencia de la noción de “público” como una dimensión particular de la población. (...) En segundo lugar, se abordan los modos en que su pensamiento ha sido retomado por pensadores contemporáneos que han situado la centralidad de las técnicas comunicacionales de poder, como Maurizio Lazzarato y Byung-Chul Han, y que se han planteado la necesidad de avanzar más allá sirviéndose en ambos casos de las propuestas de Gilles Deleuze sobre las sociedades de control. En particular, se sitúa cómo los conceptos de “biopolítica” y “biopoder” de Foucault son reformulados para construir nociones, tales como las de “noopolítica” y “psicopolítica”, que buscan dar cuenta de las formas de poder que se ejercen ya no sobre los cuerpos sino primariamente sobre la mente o la psique. (shrink)

Prólogo de José Luis L. Aranguren. Destacados profesores universitarios españoles abordan desde la autoridad de su formación, investigación y actividad académica, y a través de distintas ópticas y posiciones, la polémica cuestión de "Heidegger y la política".

Klodios aus Neapel, Herakleides Pontikos und die Schrift Gegen die Vegetarier -- Die dreischichtige Schrift Gegen die Vegetarier im vergleich mit Theophrasts Über die Frömmigkeit -- Die Grenzen der Gerechtigkeit zwischen Menschen, Tieren und Pflanzen: oikeiosis, philanthropia und "räumliche Terminologie" in der Schrift DA.

Reciprocity is ubiquitous in our lives, both as a way of rewarding and punishing others. Consequently, the social sciences have devoted many studies to this phenomenon. However, the concept of 'reciprocity' is quite polyvalent, and is used in many different ways across different disciplines - a situation potentially prone to equivocation, which hinders fruitful interdisciplinary work. At the same time, although philosophers often invoke 'reciprocity' in their work, there is a lack of conceptual clarification about what reciprocity actually means - (...) an eminently philosophical task. This thesis fills such a gap, by offering a general framework that allows us to understand how 'reciprocity' is used across different sciences. Such a framework consists in a grammar of several uses/meanings of reciprocity. Moreover, the thesis fills a second gap, regarding the correct interpretation of the psychological role of the reciprocity-motive in economic experiments. There has been a long-standing tradition in economics which overemphasizes the role of inequality aversion and downplays the role of reciprocity. Contrary to this deeply ingrained trend, I argue that reciprocity is the main motive of punishment of free-riders in the public goods game. My argument includes the first systematic critique of an experiment which is currently quite popular in behavioural economics. I show that the latter does not deserve the credit which it has received so far, and thus many economists need to revise their endorsement of inequality aversion. By offering a renewed interpretation of the motives in economic experiments, the thesis highlights reciprocity as a distinctive motivation. The thesis also offers tools to rethink key aspects of economic methodology, and proposes a distinction between prediction, explanation and rationalization of behaviour, in order to achieve psychologically realistic explanations of behaviour. The disciplinary home of the thesis is in philosophy of social science, economics and moral psychology. (shrink)

Economists usually assume that rational actions are the ones motivated by a self-interested agent. However in our daily life we often see people doing altruistic actions which we praise and which we do not call irrational. How can we account for this paradox? This question and the tension underlying it, is at the heart of Philip Pettit’s classic essay, “The Virtual Reality of Homo Economicus” (1995). This dissertation constitutes a detailed analysis and evaluation of the claims that Pettit makes there, (...) in particular his original proposal of reconciliation between economic science and common sense, and the role that self-interest occupies in his model. Despite its importance, there are still few written commentaries or critiques of Pettit’s essay (1995). Among the few, most concentrate on the thesis of resilience explanation that Pettit presents at the end of the essay. What is lacking in the literature is a thorough examination of the central claim that Pettit makes there, and which gives the title to his essay: namely, the thesis of the "virtual self-interested control". In my view, this constitutes one of the most sophisticated defences of the assumption of self-interest in rational choice theory and economics. Therefore, it is surprising that it has not been subjected to more discussion, and published research. In section 1, present some of the central concepts of rational choice theory and economics, namely the homo economicus. In section 2, I introduce Pettit’s model, and then evaluate in which sense it is a plausible model to explain the behaviour in non-market contexts. Section 3 presents my criticism of the shortcomings of the model. (shrink)

This STL thesis attempts to 'build bridges' between economics and social ethics. It has four Chapters, as follows. Chapter 1 (The Anthropology of the Mainstream/Neoclassical Economics); Chapter 2 (Alternative Anthropologies in Economics: the New Mainstream and the Capability Approach); Chapter 3 (Christian Anthropology in Economics); Chapter 4 (Education in Economics: Teaching and Learning).

El trabajo titulado "Ojo. Una mirada transdisciplinar", realizado por profesor Wilson Andrés Parra, impreso por la Universidad de La Sabana y su Facultad de Medicina, recoge un arsenal de aproximaciones epistemológicas complejas. Sin duda alguna es un esfuerzo de altísimo interés por acercarse a las distintas perspectivas que, sobre el ojo y la visión, la representación y los efectos que sobre la mente y el conocimiento ha permitido este maravilloso y casi perfecto órgano, como portador, y al mismo tiempo receptor, (...) de luz física e intelectual para el género humano. (shrink)

Near the end of 2015, Luis Fariñas del Cerro officially retired as directeur de recherche in the Centre National de Recherche Scientifique (CNRS) and became an Emeritus researcher of the CNRS. The present special issue is a Festschrift in his honour to celebrate Luis’s achievements in science, both as an outstanding scholar as well as a remarkable and highly successful organiser, administrator and leader in science and technology policy and management, in particular as the founder of the Journal of Applied (...) Non-Classical Logics. The issue contains 13 scientific contributions by 32 authors, among them Luis’s colleagues, former students and friends. Preceding versions of these papers were presented at the international workshop ‘Logical Reasoning and Computation’ that was held at IRITInstitut de Recherche en Informatique de Toulouse, Université Paul Sabatier, Toulouse, on 3–4 March 2016. The present introduction contains a short scientific biography describing the many different areas of logic and computation where Luis contributed significant advances. (shrink)

We give an account of stable reasoning, a recent and novel approach to problem solving from a formal, logical point of view. We describe the underlying logic of stable reasoning and illustrate how it is used to model different domains and solve practical reasoning problems. We discuss some of the main differences with respect to reasoning in classical logic and we examine an ongoing research programme for the rational reconstruction of human knowledge that may be considered a successor to the (...) logical empiricists’ programme of the mid-twentieth century. (shrink)