This paper examines ethical violations committed by Certified Public Accountants in Puerto Rico in the 2002–2010 period and the related disciplinary actions taken by the local regulatory bodies. The institutional settings for the accounting profession in PR are different from those of the United States. Ethical complaints are investigated by the PR Society of CPAs and evaluated based on the Code of Professional Conduct of the American Institute of Certified Public Accountants, although most CPAs in PR are not affiliated with (...) the AICPA. Our study is based on data provided by the PR Society of CPAs that is not publicly available. We examine the association between the occurrence of the ethical violations and certain variables such as gender, type of practice performed by the CPA, and whether the CPA participates in a peer review program. Results of a multiple correspondence analysis suggest that not being a member of the AICPA, practicing as a sole practitioner, and not participating in a peer review program seem to be more associated with the occurrences of ethical violations by CPAs. We compare our findings with prior research on ethical infractions committed by CPAs in the United States and find some differences attributable to the institutional settings in PR. Overall, our results suggest the importance of codes of conduct in the accounting profession and compliance with such ethical guidelines by practicing accountants. (shrink)

Renal replacement therapy is the indicated treatment for individuals with chronic kidney disease (CKD) to survive. However, not all sick people have access to the same treatment. This study compares renal care in two developing countries with different health systems. Specifically, it explores hemodialysis treatment from the perspective of low‐income individuals. A qualitative, comparative study was performed in Brazil and Mexico. Using purposive sampling, the research was based on open‐ended interviews with nineteen participants with kidney failure undergoing hemodialysis treatment in (...) public hospitals and ten relatives. According to our results, Brazilian participants perceived hemodialysis care as satisfactory because of health personnel courtesy as well as free access to dialysis treatment, prescription drugs, hospitalization and transportation. However, they reported deficiencies in the care they were receiving due to shortages of specialists, prescription drugs, laboratory tests and transportation. Mexican participants, in contrast, highlighted the catastrophic costs of medical care because they had no free access to renal therapy, nor adequate financial resources. Our findings suggest that low‐income Brazilian CKD sufferers experience renal care differently, as they are more satisfied and face less obstacles with hemodialysis compared with those of Mexico. More studies on the topic are needed. (shrink)

The main thesis defended in this paper is that Hildebrand’s distinction between what we could call quiddities—or “quasi-essences,” endowed with chaotic and accidental unity—and genuine essences possessing an intrinsically necessary unity, grounds the radical distinction between analytic and synthetic a priori knowledge. This thesis has not been expressly emphasized by Hildebrand himself. In order to prove it, we: (1) relate the three types of unities distinguished by Hildebrand with the three kinds of judgments discriminated by Kant; (2) outline what we (...) can call the “crux of empiricism”; (3) analyze four characteristic examples of synthetic a priori judgements; and (4) elaborate a provisional typology of synthetic a priori propositions, trying to include in it Hildebrand’s favorite examples. (shrink)

The main thesis defended in this paper is that Hildebrand’s distinction between what we could call quiddities—or “quasi-essences,” endowed with chaotic and accidental unity—and genuine essences possessing an intrinsically necessary unity, grounds the radical distinction between analytic and synthetic a priori knowledge. This thesis has not been expressly emphasized by Hildebrand himself. In order to prove it, we: relate the three types of unities distinguished by Hildebrand with the three kinds of judgments discriminated by Kant; outline what we can call (...) the “crux of empiricism”; analyze four characteristic examples of synthetic a priori judgements; and elaborate a provisional typology of synthetic a priori propositions, trying to include in it Hildebrand’s favorite examples. (shrink)

In a 1793 essay, J. Ch. Schwab claimed that Kant's distinction between analytic and synthetic judgments was already known to the Megarian philosopher Stilpo. Schwab's essay was criticised as early as 1794 by J. F. Ch. Gräffe. In a 1789 essay, J. A. Eberhard had also denied the originality of Kant's division of judgments and made certain indications suggesting that Aristotle was aware of the distinction. In this paper, I propose a fresh examination of why Schwab is wrong to attribute (...) knowledge of Kant's division of judgments to Stilpo – a second look which, however, does not disregard Gräffe's contributions to the discussion. Second, I argue that, in a precise sense, Kant's division of judgments is indeed original, but that the analytic – synthetic distinction was nevertheless in a sense known to Aristotle. The assessment of these alleged precedents sheds light no only on the novelty of Kant's philosophical project but also on what may be called the "the paradox of the discovery of an evident philosophical distinction". (shrink)

Shortly after the appearance of the Critique of Pure Reason, Kant’s claim that the ontological proof of God’s existence contains all the probative force of the cosmological argument was discussed at great length by J. F. Flatt, J. F. v. Abel and J. A. Eberhard. These early criticisms do not seem to have received the attention they deserve, even though they are extremely relevant, cogent, and difficult to dispute. Regardless of whether their assumptions are accepted, these objections point out certain (...) obscurities and flaws in Kant’s argument, casting doubt, from a logical standpoint, on the success of the main Kantian criticism of the cosmological proof. (shrink)

Objetivo de este artículo es dar una idea de la complejidad de los temas tratados por tomas de mercado, dominico del siglo XVI nacido en Sevilla. Se alude a la naturaleza de las proposiciones modales, la relación entre modalidad y temporalidad, las reglas para la equivalencia y oposición entre las proposiciones modales.

El cuestionamiento del sistema capitalista de mercado tiene una larga trayectoria, pero en las últimas décadas se han incrementado las propuestas que pretenden ofrecer alternativas a un sistema de mercado que favorece a los más aventajados e incrementa la desigualdad (Piketty 2014; Stiglitz 2013). Estas propuestas han surgido desde la experiencia de que el modelo actual dominante de capitalismo consumista es insostenible medioambientalmente e injusto socialmente.

The aim of this article is to analyse the Report on good corporate governance (Olivencia Report) from an ethical point of view. This report was drawn up by a group of experts at the request of the National Commission of the Spanish Stock Exchange Commission (Comisión Nacional del Mercado de Valores), in winter 1998, and began to be implemented over late 1998.This paper is the result of several sessions of discussions with businessmen and managers about the role that can (...) be played by the Olivencia Report, its virtues and weaknesses. (shrink)

El presente trabajo se enfocó a profundizar sobre el tema de las economías verdes y la Responsabilidad Social Empresarial. A través de una investigación documental, se logró evidenciar que las economías verdes siguen estando muy poco desarrolladas en todas partes del mundo, donde Europa es la que más avances posee en dicho tema, quedándose Latinoamérica rezagada al respecto por problemas tecnológicos y de desarrollo. Sobre la responsabilidad social se pudo entender que la misma representa una piedra angular para el desarrollo (...) de las naciones y una de las vías más relevantes para alcanzar la sostenibilidad, reduciéndose problemas como la pobreza y el impacto medioambiental. Se concluyó que la importancia de estos trabajos de investigación radica en la amplitud del análisis que proponen, lo que sirve como un elemento referencial de gran calado desde el cual partir para otras investigaciones. Palabras Clave: Sostenibilidad, Responsabilidad, Sociedad, Desarrollo. Referencias [1]M. Mordt, «Soluciones ambientales sostenibles y economía verde e inclusiva: América Latina en la senda del cambio,» 2019. [2]A. Martínez y A. Porcelli, «Reflexiones sobre la economía verde. El New Deal Ecológico Mundial,» Revista LEX, vol. 15, nº 19, pp. 361-408, 2017. [3]Global Green Growth Institute, «Green Growth Index Concept,» 2019. [4]J. F. Cajiga Calderón, «El concepto de responsabilidad social empresarial,» Ciudad de México, 2007. [5]J. A. Cortés y E. Flores, Responsabilidad social, Centro de Investigación y Desarrollo Ecuador, 2017. [6]J. M. Araque Ramírez, «Responsabilidad Social del Ingeniero,» San José de Cúcuta, 2016. (shrink)

O texto tem por objetivo analisar e desenvolver uma crítica filosófica sobre o sistema capitalista globalizado, que atinge a vida de muitos no mundo todo influenciando não apenas o campo econômico, mas a vida concreta das pessoas, tendo como base teórica pensadores da Escola do DEI, Costa Rica. Trata-se de um processo injusto apadrinhado pelas teorias econômicas e pela realidade da escassez dos bens econômicos, que articula dois polos opostos: um que ao mesmo tempo domina, explora e exige sacrifícios, provoca (...) a adesão e fascínio das pessoas através do consumo de mercadorias; e outro cuja fundamentação mítica impõe como legítimo a exigência de sacrifícios humanos. Ao mesmo tempo que fascina e seduz, envolve a sociedade num caráter sacrifical, sedutor e de injustiça social. Assim, é possível destacar que nem o Estado, nem o mercado se apresentam capazes de evoluir para uma sociedade mais humana, justa e democrática. Atualmente a democracia e a justiça econômica amparam, sobretudo, os favorecidos e satisfeitos, cujo modelo prioriza a política do imediatismo da acomodação do pensamento econômico e político, levando a sociedade à regressão social e antropológica. (shrink)

Philosophers have long debated whether, if determinism is true, we should hold people morally responsible for their actions since in a deterministic universe, people are arguably not the ultimate source of their actions nor could they have done otherwise if initial conditions and the laws of nature are held fixed. To reveal how non-philosophers ordinarily reason about the conditions for free will, we conducted a cross-cultural and cross-linguistic survey (N = 5,268) spanning twenty countries and sixteen languages. Overall, participants tended (...) to ascribe moral responsibility whether the perpetrator lacked sourcehood or alternate possibilities. However, for American, European, and Middle Eastern participants, being the ultimate source of one’s actions promoted perceptions of free will and control as well as ascriptions of blame and punishment. By contrast, being the source of one’s actions was not particularly salient to Asian participants. Finally, across cultures, participants exhibiting greater cognitive reflection were more likely to view free will as incompatible with causal determinism. We discuss these findings in light of documented cultural differences in the tendency toward dispositional versus situational attributions. (shrink)

Michael J. Zimmerman explores whether and how our ignorance about ourselves and our circumstances affects what our moral obligations and moral rights are. He rejects objective and subjective views of the nature of moral obligation, and presents a new case for a 'prospective' view.

Una dificultad de los criterios distributivos igualitaristas para evaluar un régimen salarial justo consiste en dar una mejor alternativa al utilitarismo de la preferencia que la economía utiliza para modelar los mercados de libre competencia. El problema filosófico comienza cuando una teoría política identifica el modelamiento económico de las preferencias personales con el valor que una sociedad democrática debe atribuir a la libertad económica. En este artículo, discuto críticamente esta identificación proponiendo un criterio igualitarista de oportunidad económica, que se inspira (...) en el igualitarismo democrático de J. Rawls y en la medición monetaria impersonal de bien primario de Robert Sugden. Con este criterio igualitarista discuto la tesis libertaria del salario justo delineada por Felipe Schwember y muestro como su posición implica un utilitarismo de la preferencia que justifica la libertad económica y una concepción del bien social que es incompatible con el valor de las iguales libertades de una sociedad democrática. (shrink)

Jian Zhou,* Weiqiang Ju,* Xiaopeng Yuan, Xiaofeng Zhu, Dongping Wang, Xiaoshun HeOrgan Transplant Center, First Affiliated Hospital, Sun Yat-sen University, Guangzhou, People's Republic of China *These authors contributed equally to this work: Hyperosmolar nonketotic hyperglycemic coma is a serious, rare complication induced by methylprednisolone pulse therapy for acute rejection after orthotopic liver transplantation. Herein, we report an unusual case of a 58-year-old woman who experienced acute rejection at 30 months after OLT, only one case in which HNKHC resulted in MP (...) pulse therapy for acute rejection in all 913 recipients in our center. The general morbidity of HNKHC was 1.09‰ in this study. HNKHC is characterized by rapid onset, rapid progression, and a lack of specific clinical manifestations. High-dose MP management was a clear risk factor. The principle of treatment included rapid rehydration, low-dose insulin infusion, and correcting disorders of electrolytes and acidosis. In conclusion, clinicians considering MP pulse therapy after OLT should be alert to the occurrence of HNKHC. Keywords: liver transplantation, complications, hyperosmolar nonketotic hyperglycemic coma, methylprednisolone pulse therapy, principle of treatment. (shrink)

Resenha : Engenharia Genética: busca da mercadoria perfeita? - SANDEL, Michael J. Contra a Perfeição: ética na era da engenharia genética. 1ª.ed. Tradução por Ana Carolina Mesquita. Rio de janeiro: Civilização Brasileira, 2013. 160p.

This manuscript reports on a landmark symposium on the ethical, legal and technical challenges of xenotransplantation in the UK. King’s College London, with endorsement from the British Transplantation Society (BTS), and the European Society of Organ Transplantation (ESOT), brought together a group of experts in xenotransplantation science, ethics and law to discuss the ethical, regulatory and technical challenges surrounding translating xenotransplantation into the clinical setting. The symposium was the first of its kind in the UK for 20 years. This paper (...) summarises the content of the expert lectures showcasing the progress which has been made in xenotransplantation including—the history of xenotransplantation, advances in gene edited animals and progress towards clinical xenotransplantation. We then set out the ethical and legal issues still to be resolved. Finally, we report the themes of the roundtable discussion highlighting areas of consensus and controversy. While the detail of the legal discussion was directed towards the UK, the principles and summary reported here are intended to be applicable to any jurisdiction seeking to implement clinical xenotransplantation. (shrink)

La autonomía económica permite a las mujeres ser económicamente autosuficientes y tomar decisiones libres respecto a sus vidas. La generación de ingresos propios representa un elemento simbólico y clave para el empoderamiento, el reforzamiento de la autoestima, la autovaloración y la reflexión sobre sus roles de género.A partir de la metodología PRISMA se realizó la revisión sistemática para identificar los factores y estrategias que explican la autonomía económica de las mujeres en zonas rurales de América Latina; destacando la participación en (...) proyectos productivos y emprendimientos, el acceso al microcrédito, así como el fortalecimiento de procesos de cooperación y solidaridad. (shrink)

J.G.A. Pocock has been a dominant force in the history of political thought since his first major work, The Ancient Constitution and the Feudal Law, was published in 1957. This article is focused on the contribution he has made to the study of the revolutions of seventeenth-century England and the extraordinary body of political discourse to which they gave rise. It begins with an examination of the ways in which ideas about continuity, innovation, institutions and historiography have shaped his approach (...) to the history of political thought and their application to seventeenth-century conditions. Central to a fundamental continuity in his ideas over the last five decades have been notions about the interface of 'paradigms' with both language and socio-political circumstance in the construction and deconstruction of both historiographies and political theories. The article then offers a critical assessment of his contribution to our understanding of the English Revolution. (shrink)