334 resultados para epistemic


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Belief Revision addresses the problem of how to change epistemic states, usually represented in the literature by sets of logical sentences. Solid theoretical results were consolidated with the AGM paradigm, which deals with theories (logically closed sets of sentences). After that, the theory was extended to belief bases, that is, arbitrary sets of sentences. Besides all this theoretical framework, AI researchers face serious difficulties when trying to implement belief revision systems. One of the major complications is the closure required by AGM theory, which cannot be easily computed. Even belief bases, which do not require closure, seem to be improper for practical purposes, since their changes are usually very rigid (syntax dependent). Some operations, known as pseudo-contractions, are in the middle ground between belief set change and belief base change. In the present work we have proposed a new pseudo-contraction operation, studied its properties and characterized it. We have also found connections between this operator and some other pseudo-contractions.

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A aprovação da norma contábil IAS 41- Agriculture em 2001 trouxe uma série de desafios nas práticas contábeis das empresas, sendo a principal delas o reconhecimento de ganhos/perdas durante o crescimento biológico de um ativo e a mensuração destes ganhos/perdas pelo valor justo. Toda forma de reconhecimento e mensuração apresenta relação com o modelo de negócios da empresa e irá afetar o relacionamento entre os envolvidos neste contexto e a forma como os usuários da informação contábil avaliam a gestão dos recursos investidos na entidade, que é o stewardship. Desta forma o objetivo deste trabalho foi discutir quais e como os fatores internos e externos presentes no contexto social das organizações, contribuíram para que a informação contábil a valor justo atingisse o objetivo de stewardship. Para isto foi realizado um estudo etnográfico por meio de entrevistas direcionadas aos responsáveis pela informação contábil em onze empresas de diferentes segmentos do agronegócio. O modelo de analise primeiramente se ateve ao entendimento do Modelo de Mensuração dos ativos biológicos dentro destas empresas, e como esta informação é utilizada para fins de stewardship. Em três empresas, a informação contábil referente ao ativo biológico é utilizada para fins de avaliação de performance global e do gestor e para o relacionamento com o credor, que constituem elementos para a proxy do stewardship. O processo de mudança nestas empresas, analisado conforme modelo desenvolvido por Miller (1991) se deu primeiramente pela Problematização ocorrida no contexto social destas empresas, em que seu modelo de negócios tem a madeira como produto final, bem como no modelo de gestão que visa em primeiro lugar o retorno do capital investido, mensurado pela valorização da floresta ao longo dos anos. Os atores que agem para que isto se torne numa mudança efetiva, denominados de Comunidades Epistêmicas, são os acionistas e os credores destas empresas. Os acionistas que são fundos de investimentos têm que apresentar aos seus cotistas a valorização destes investimentos, e o credor (em uma das empresas) vincula a garantia dos empréstimos ao valor da floresta. Também atua neste processo de uma forma mais distante (Ação à Distância) a cultura dos fundos de investimentos, em que a gestora florestal é responsável pela formação e venda de novas áreas florestais, bem como a legislação específica da constituição destes fundos. Nas outras empresas, além de o ativo biológico ser um insumo de produção no modelo de negócios na maioria dos casos analisados, o modelo de gestão é baseado na eficiência operacional. Desta forma, a mensuração a ser utilizada deve ser relacionada tanto ao modelo de negócios como ao modelo de gestão da empresa, que são fatores que revelam como os ativos estão sendo geridos, e isto influencia na perspectiva de geração de caixa do negócio. Apesar da obrigatoriedade que uma norma contábil impõe, a prática contábil segue suas próprias leis no âmbito social que operam as empresas, e qualquer alteração imposta passa por um extenso processo de problematização antes de esta norma ser socialmente aceita.

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El texto revisa los problemas que ha suscitado el abandono, por parte de Habermas, de una concepción epistémica de la verdad. Este autor ha sostenido que los enunciados descriptivos pueden ser verdaderos o falsos (en un sentido no epistémico) y los juicios morales correctos o incorrectos (en un sentido epistémico). Las expresiones evaluativas no se encontrarían en ninguno de esos casos y no podrían aspirar a una validez independiente del contexto. El artículo examina —a la luz de la literatura— las críticas que esa posición ha suscitado. En general, se ha sostenido que mientras un enunciado descriptivo podría ser verdadero aunque no sepamos cómo justificarlo, no tendría sentido decir que un enunciado moral es correcto aunque no sepamos cómo justificarlo. Ello ocurriría porque mientras el concepto de verdad de Habermas es no epistémico, el concepto de corrección lo es. Para superar esa asimetría, McCarthy ha sugerido un concepto de corrección puramente procedimental; Putnam un concepto de verdad deflacionada; y Lafont una tesis realista tanto en el plano natural como moral.

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The reprise evidential conditional (REC) is nowadays not very usual in Catalan: it is restricted to journalistic language and to some very formal genres (such as academic or legal language), it is not present in spontaneous discourse. On the one hand, it has been described among the rather new modality values of the conditional. On the other, the normative tradition tended to reject it for being a gallicism, or to describe it as an unsuitable neologism. Thanks to the extraction from text corpora, we surprisingly find this REC in Catalan from the beginning of the fourteenth century to the contemporary age, with semantic and pragmatic nuances and different evidence of grammaticalization. Due to the current interest in evidentiality, the REC has been widely studied in French, Italian and Portuguese, focusing mainly on its contemporary uses and not so intensively on the diachronic process that could explain the origin of this value. In line with this research, that we initiated studying the epistemic and evidential future in Catalan, our aim is to describe: a) the pragmatic context that could have been the initial point of the REC in the thirteenth century, before we find indisputable attestations of this use; b) the path of semantic change followed by the conditional from a ‘future in the past’ tense to the acquisition of epistemic and evidential values; and c) the role played by invited inferences, subjectification and intersubjectification in this change.

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The European Union’s social policy perspectives have changed quite dramatically over the last several decades. Now EU’s social policy discourse often promises to “invest in people,” sometimes “to invest in children,” and always to pay particular attention to youth. This paper argues that the tools of historical institutionalism can lead to understanding the ideational roots of this social investment perspective so distant from the “European social model.” Coming out of social movements, and with collective identities shaped both by those movement roots and national experiences, activists have effectively focused their practices on altering the social representations of European social solidarity through their interest group interventions, their participation in policy forums, and their mobilization within civil society at the European and sub-European levels. They have been able to make common cause with several epistemic communities that themselves revamped their ideas in the face of new institutional constraints, in order to advance their interests in promoting particular directions for social policy. The paper documents that “ideas” are not a variable and discourse “sometimes important” but that the ideas carried by movements and in epistemic communities are integral to the very definition of their interests that they promote within and with institutions.

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This paper is an empirical contribution to the literature on the formation of policy preferences on Economic and Monetary Union (EMU) reform within its Member States. In the aftermath of the euro crisis, many proposals to ‘complete’ EMU have been tabled. However, discord among Member States has led to a piecemeal restructuring of EMU. For this paper, a survey has been conducted among euro area academic experts, gauging preferences on EMU reform. We find that general consensus masks significant discord among academics from different Member States. Our data indicates the existence of conflicting national epistemic communities, bound by shared causal beliefs on macro-economic policy. Academics within the key creditor Member State, Germany, assume an outlier position. Within the sample of German academics, economists are particularly strongly opposed to all moves in the direction of fiscal or social union. As economists are those academic experts most likely to influence the economic policy beliefs dominant among the German policy elite, these results are highly politically salient. We confront these findings with the literature on the exceptionalism of German economics. We contend that our results substantiate the claim that inadequate EMU reform and, more generally, the EU approach to the Eurozone crisis, can be partially explained by the firm grip these economic doctrines hold over the economics profession and policy-making circles in Germany.

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Ce mémoire explore la relation qui lie démocratie et légitimité politique, dans une perspective épistémique. La démocratie, dans son acception la plus générale, confère à chacun la possibilité de faire valoir les intérêts qu'il estime être les siens et ceux de sa communauté, en particulier à l’occasion d’un scrutin. Cette procédure décisionnelle qu’est le vote consacre ainsi en quelque sorte la liberté et l’égalité dont profitent chacun des citoyens, et confère une certaine légitimité au processus décisionnel. Cela dit, si le vote n’est pas encadré par des considérations épistémiques, rien ne garantit que le résultat politique qui en découlera sera souhaitable tant pour les individus que pour la collectivité: il est tout à fait permis d’imaginer que des politiques discriminatoires, économiquement néfastes ou simplement inefficaces voient ainsi le jour, et prennent effet au détriment de tous. En réponse à ce problème, différentes théories démocratiques ont vu le jour et se sont succédé, afin de tenter de lier davantage le processus démocratique à l’atteinte d’objectifs politiques bénéfiques pour la collectivité. Au nombre d’entre elles, la démocratie délibérative a proposé de substituer la seule confrontation d’intérêts de la démocratie agrégative par une recherche collective du bien commun, canalisée autour de procédures délibératives appelées à légitimer sur des bases plus solides l’exercice démocratique. À sa suite, la démocratie épistémique s’est inspirée des instances délibératives en mettant davantage l’accent sur la qualité des résultats obtenus que sur les procédures elles-mêmes. Au final, un même dilemme hante chaque fois les différentes théories : est-il préférable de construire les instances décisionnelles en se concentrant prioritairement sur les critères procéduraux eux-mêmes, au risque de voir de mauvaises décisions filtrer malgré tout au travers du processus sans pouvoir rien y faire, ou devons-nous avoir d’entrée de jeu une conception plus substantielle de ce qui constitue une bonne décision, au risque cette fois de sacrifier la liberté de choix qui est supposé caractériser un régime démocratique? La thèse que nous défendrons dans ce mémoire est que le concept d’égalité politique peut servir à dénouer ce dilemme, en prenant aussi bien la forme d’un critère procédural que celle d’un objectif politique préétabli. L’égalité politique devient en ce sens une source normative forte de légitimité politique. En nous appuyant sur le procéduralisme épistémique de David Estlund, nous espérons avoir démontré au terme de ce mémoire que l’atteinte d’une égalité politique substantielle par le moyen de procédures égalitaires n’est pas une tautologie hermétique, mais plutôt un mécanisme réflexif améliorant tantôt la robustesse des procédures décisionnelles, tantôt l’atteinte d’une égalité tangible dans les rapports entre citoyens.

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Se presentan algunas puntualizaciones sobre el texto académico entendido como comunicación que refleja el avance del conocimiento en relación con una determinada disciplina, enmarcado en la noción bajtiniana de género discursivo. A partir de ello planteo algunos de sus rasgos caracterizadores en sentido amplio, vale decir, independientemente del área del conocimiento en que se haya producido el texto. Luego se proponen algunas reflexiones respecto de la enseñanza de la lectura y la producción de textos de este tipo en el nivel terciario atendiendo a su valor epistémico, y destacando la responsabilidad de los docentes y de la universidad sobre la atención al tema en la formación de los estudiantes.

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Se presentan algunas puntualizaciones sobre el texto académico entendido como comunicación que refleja el avance del conocimiento en relación con una determinada disciplina, enmarcado en la noción bajtiniana de género discursivo. A partir de ello planteo algunos de sus rasgos caracterizadores en sentido amplio, vale decir, independientemente del área del conocimiento en que se haya producido el texto. Luego se proponen algunas reflexiones respecto de la enseñanza de la lectura y la producción de textos de este tipo en el nivel terciario atendiendo a su valor epistémico, y destacando la responsabilidad de los docentes y de la universidad sobre la atención al tema en la formación de los estudiantes.

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Se presentan algunas puntualizaciones sobre el texto académico entendido como comunicación que refleja el avance del conocimiento en relación con una determinada disciplina, enmarcado en la noción bajtiniana de género discursivo. A partir de ello planteo algunos de sus rasgos caracterizadores en sentido amplio, vale decir, independientemente del área del conocimiento en que se haya producido el texto. Luego se proponen algunas reflexiones respecto de la enseñanza de la lectura y la producción de textos de este tipo en el nivel terciario atendiendo a su valor epistémico, y destacando la responsabilidad de los docentes y de la universidad sobre la atención al tema en la formación de los estudiantes.

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This paper explores the grounds upon which moral judgment of a person's beliefs is properly made. The beliefs in question are non-moral beliefs and the objects of moral judgment are individual instances of believing. We argue that instances of believing may be morally wrong on any of three distinct grounds: (i) by constituting a moral hazard, (ii) by being the result of immoral inquiry, or (iii) by arising from vicious inner processes of belief formation. On this way of articulating the basis of moral judgment of belief it becomes clear that rational and epistemic norms do not exhaust the kinds of normative judgment properly made of a person's state of believing. We argue that there are instances of believing that are both rational and true and yet morally wrong.

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This book is an exemplar of what the National Academy of Science does so well: to assemble a cast of very wellinformed and clever experts; to ask them to think hard and critically about an important issue over a substantial period of time; and to seek a consensus, if possible and failing that, to identify the critical issues on which wellinformed people disagree and to specify the evidence that has the greatest epistemic leverage in resolving disagreements.

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A reflexão proposta neste estudo está centrada na possibilidade de o Novo Paradigma Sistêmico , tal qual o concebe o físico norte-americano Fritjof Capra, fundamentar um modelo epistemológico, possível de integrar em seu âmbito os pontos de vista divergentes no debate sobre o tratamento científico do fenômeno religioso. A história das ciências da religião está marcada pelo dilema epistemológico: explicar ou compreender a religião? As ciências da natureza contrapuseram-se às ciências do espírito, que diferiam das primeiras pelo objeto, pelo método e pela relação entre o sujeito e o objeto. O debate que esteve presente no cenário dos séculos XIX e XX mostrou-nos a impossibilidade de se definir um modelo de ciência que incorporasse, em seu seio, uma integração dos pontos de vista divergentes, em razão dos princípios que norteavam o paradigma cientificista. No entanto, a emergência do paradigma dos sistemas vivos ou da complexidade , liderado pela física, veio conceber o caráter sistêmico da realidade; que o concreto material é energia sob o aspecto subatômico; que sob o aspecto subatômico, a matéria não existe em lugares definidos com certeza, mas apenas mostram tendências a existir. Estas e outras descobertas possibilitaram aos cientistas afirmar a existência de um Novo Paradigma , em que as categorias análise, regularidade e objetividade, que caracterizavam o antigo, são substituídas por: síntese, irregularidade e conduta epistêmica. O paradigma emergente possibilitou a construção de um modelo epistemológico do conhecimento científico, que apontamos como legitimador das condutas fenomenológicas, tal qual as concebem G. van der Leeuw e F. Heiler, ao mesmo tempo em que possibilita a integração de pontos de vista divergentes, no debate entre as vertentes, explicação/compreensão.(AU)

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This paper discusses the impact and influences of the growth of postsocial relations on accounting practice. Aspects of the growth of knowledge cultures, which have been argued to impact social and organizational arrangements, are discussed. Extending this view to accounting, we see accountants forming a distinctive knowledge culture with their own unique rules of how knowledge is constituted. These rules are embedded in accounting systems and practices. This paper suggests the need to further develop a research program that seeks to investigate accounting practice in local settings. The discussion in the paper is based on views which posit the growth of intimate links with epistemic objects within organizations and society. This paper argues that such ideas lead to an increasing tendency for us to experience the changes in societal relations and social arrangements as a compression of time and space. The paper relates these ideas to developments in the accounting research literature.

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This thesis presents an investigation, of synchronisation and causality, motivated by problems in computational neuroscience. The thesis addresses both theoretical and practical signal processing issues regarding the estimation of interdependence from a set of multivariate data generated by a complex underlying dynamical system. This topic is driven by a series of problems in neuroscience, which represents the principal background motive behind the material in this work. The underlying system is the human brain and the generative process of the data is based on modern electromagnetic neuroimaging methods . In this thesis, the underlying functional of the brain mechanisms are derived from the recent mathematical formalism of dynamical systems in complex networks. This is justified principally on the grounds of the complex hierarchical and multiscale nature of the brain and it offers new methods of analysis to model its emergent phenomena. A fundamental approach to study the neural activity is to investigate the connectivity pattern developed by the brain’s complex network. Three types of connectivity are important to study: 1) anatomical connectivity refering to the physical links forming the topology of the brain network; 2) effective connectivity concerning with the way the neural elements communicate with each other using the brain’s anatomical structure, through phenomena of synchronisation and information transfer; 3) functional connectivity, presenting an epistemic concept which alludes to the interdependence between data measured from the brain network. The main contribution of this thesis is to present, apply and discuss novel algorithms of functional connectivities, which are designed to extract different specific aspects of interaction between the underlying generators of the data. Firstly, a univariate statistic is developed to allow for indirect assessment of synchronisation in the local network from a single time series. This approach is useful in inferring the coupling as in a local cortical area as observed by a single measurement electrode. Secondly, different existing methods of phase synchronisation are considered from the perspective of experimental data analysis and inference of coupling from observed data. These methods are designed to address the estimation of medium to long range connectivity and their differences are particularly relevant in the context of volume conduction, that is known to produce spurious detections of connectivity. Finally, an asymmetric temporal metric is introduced in order to detect the direction of the coupling between different regions of the brain. The method developed in this thesis is based on a machine learning extensions of the well known concept of Granger causality. The thesis discussion is developed alongside examples of synthetic and experimental real data. The synthetic data are simulations of complex dynamical systems with the intention to mimic the behaviour of simple cortical neural assemblies. They are helpful to test the techniques developed in this thesis. The real datasets are provided to illustrate the problem of brain connectivity in the case of important neurological disorders such as Epilepsy and Parkinson’s disease. The methods of functional connectivity in this thesis are applied to intracranial EEG recordings in order to extract features, which characterize underlying spatiotemporal dynamics before during and after an epileptic seizure and predict seizure location and onset prior to conventional electrographic signs. The methodology is also applied to a MEG dataset containing healthy, Parkinson’s and dementia subjects with the scope of distinguishing patterns of pathological from physiological connectivity.