Philosophical magazine.

v.9 (1801:Feb.-May)

Philosophical magazine.

v.30 (1808:Feb.-May)

Philosophical magazine.

v.19 (1804:June-Sept.)

Philosophical magazine.

v.13 (1802:June-Sept.)

The Philosophical magazine : or Annals of chemistry, mathematics, astronomy, natural history and general science.

2nd ser. : v.3 (1828)

Philosophical magazine.

v.10 (1801:June-Sept.)

Philosophical magazine.

v.36 (1810:July-Dec.)

Philosophical magazine.

v.33 (1809:Jan.-June)

The Philosophical magazine : or Annals of chemistry, mathematics, astronomy, natural history and general science.

2nd ser. : v.4 (1828)

Los objetos técnicos y los organismos tecnificados. Reflexiones filosóficas, estéticas y políticas sobre la técnica. Technical objects and technified organisms. Philosophical, aesthetical and political approaches on technique

El presente proyecto se propone como parte inicial de una investigación sobre la relación entre naturaleza/cultura/técnica. Tradicionalmente la naturaleza y la cultura se han considerado como ámbitos diferenciados y opuestos. Y es en esta distinción donde la técnica adquiere un lugar central. El pensamiento occidental sobre la técnica ha recibido diversas interpretaciones: desde una subordinación con respecto al conocimiento verdadero (episteme) en la filosofía clásica, un optimismo sobre la técnica como posibilidad de dominación de la naturaleza en el Renacimiento y la Ilustración, y la ambigüedad y desasosiego romántico (Mitcham, 1979). Durante el siglo XX se distinguen dos posiciones antagónicas sobre la técnica. Por un lado, una actitud “crítica” donde pueden identificarse los trabajos de filósofs de diferentes tradiciones como Ortega y Gasset (1939), Heidegger (1954), Mumford (1971) Ellul (1960) y la Escuela de Frankfurt. Por otro lado, una filosofía de la técnica “ingenieril” que consiste en el análisis de la tecnología como un paradigma de pensamiento y acción humana. Esta dicotomía ha sido interpretada por Eco como “apocalípticos e integrados”. Más allá de las mencionadas diferencias, lo que tienen en común ambas posiciones es que parten de una dicotomía entre cultura y naturaleza. Nuestra perspectiva rechaza esta dicotomía, por el contrario, evidenciamos una creciente imbricación entre ambas donde las fronteras entre una y otra se hacen difusas. La noción de “objeto técnico” propuesta por Simondon (2007) hace referencia a la inserción del objeto técnico en la cultura, donde debe reconocerse la “realidad humana” presente en el mismo. Ahora bien, esto no significa “humanizar el objeto técnico”, sino más bien indagar sobre el lugar que este ocupa en la cultura como también establecer su relación con la naturaleza. En el siglo XVII el hombre mismo es reinterpretado como máquina (La Mettrie, 2000). En la actualidad pueden identificarse dos tendencias en la concepción de la técnica: los «humanos-máquinas» y las «máquinas-humanas», en otras palabras, la disposición del humano hacia la máquina y la tendencia de la máquina hacia lo humano. No obstante, ambas posiciones siguen manteniendo una distinción taxonómica entre el cuerpo –o lo orgánico- y lo maquínico, lo que implica una consideración de esta relación de manera extrínseca. Frente a esta tensión Haraway propone el concepto de cyborg: «un organismo cibernético» (1995). Los desarrollos tecnológicos han producido una modificación tal en la vida de los seres orgánicos en los cuales ya no puede concebirse su cuerpo independientemente de la tecnología. Esto conduce a replantear la distinción entre “animales/hombres/máquinas”, entendiendo a los mismos como expresiones de naturaleza, cultura y tecnología respectivamente. Nuestra investigación parte de la hipótesis que la técnica diluye diferencias de orden natural y cultural a través de los objetos técnicos que son productos culturales. La estética se ocupa de la percepción sensible del mundo no puede eludir su dimensión técnica. Al margen de la crítica a la “Industria cultural” consideramos relevante la aproximación de Benjamin al problema de la técnica porque aborda la imbricación antes mencionada en el campo de la percepción. Según Benjamin la irrupción de la técnica al mismo tiempo que posibilita una estetización de la política que confluye en el fascismo como punto extremo también abre la posibilidad de desmontar la ideología del progreso infinito (1967). Una integración entre aproximaciones estéticas y políticas a la técnica Flusser (1983) propone la “caja negra” como metáfora de la técnica contemporánea. Su propuesta es la “apertura de la caja negra” que consiste en tomar conocimiento del funcionamiento del dispositivo. Nuestra propuesta de investigación aborda la técnica desde una consideración filosófica/estética/política, donde redefiniremos la técnica partiendo de la imbricación entre cultura y naturaleza. This project will set the basis for a sustained research on the relation nature/culture/technique. They have been traditionally considered as separate and even opposite fields. And it is on the brink of this distinction where technique plays a central role. In Western thought technique has received many interpretations since the beginnings of philosophy: from a subordination to true knowledge (episteme) in classic philosophy, or the optimism which sees in technique the possibility of dominating nature in the Renaissance and in the Enlightenment, to the Romantic ambiguity and uneasiness towards technological change (Mitcham, 1979). During the twentieth century two opposed approach on technique prevail. On one hand, a “critical” attitude such defines the work of philosophers of different traditions such as Ortega y Gasset (1939), Heidegger (1954), Mumford (1971) Ellul (1960) and the Frankfurt School. On the other hand there is an “engineering” philosophy of technique that consists in the analisis of technology as a paradigm to understand human action and thought. Besides their differences, both positions have in common a dichotomy between nature and culture. We reject such dichotomy. On the contrary we consider there is a growing intertwinement between both which blurs the borders of the concepts. Simondon’s notion of “technical object” refers to the insertion of the technique in culture where the “human reality” in it must be recognised. This does not imply “humanising the technical object”, but investigate on the role it plays on culture and establishing its relation to nature. To articulate this relation we will work with unorthodox approaches on technique such as Benjamin (1967), Flusser (1983) and others. The hypothesis of our project is that the traditional distinction of “animal/man/machine” must be re-thought, therefore raising the question on the blurring line between nature, culture and technique and its effects in philosophy, politics and aesthetics.

El valor razonable como concepto vinculado a la pertinencia del valor. Fair value as a concept related to value relevance.

IDENTIFICACIÓN Y CARACTERIZACIÓN DEL PROBLEMA - HIPÓTESIS Según la NIC 39, el valor razonable es la cantidad por la que puede ser intercambiado un activo o cancelado un pasivo entre un comprador y un vendedor interesados y debidamente informados, en condiciones de independencia mutua. La definición del FASB (SFAC 7) es muy similar, y define el valor razonable como el monto mediante el que un activo podría ser enajenado en una transacción entre partes independientes, dispuestas a realizar la operación en situaciones diferentes a la de una liquidación o a la de una venta forzada. Puede apreciarse que esta definición de valor razonable es limitada porque, a excepción de escenarios que se correspondan con mercados perfectos y completos, el concepto puede abarcar valores de entrada, valores de salida y valores en uso, los cuales pueden ser muy diferentes (Beaver, 1987). El valor de entrada es el valor de adquisición o de reemplazo, el valor de salida es el precio al cual un activo puede ser vendido o liquidado, y el valor en uso es el valor incremental de una empresa atribuible a un activo (se correspondería con el valor presente mencionado anteriormente). Dado que el IASB y la FASB se ocupan de la valuación de activos que una empresa posee, y no de activos que serán adquiridos en un futuro, su definición de valor razonable debería ser interpretada desde la perspectiva del vendedor. Por lo tanto, el concepto de valor razonable que manejan el IASB y la FASB se asemeja a un valor de salida, tal como lo propusieron Chambers y Stirling hace bastantes años atrás.Planteado esto, lo que tratará de dilucidar este proyecto de investigación es si este concepto de valor razonable es realmente novedoso o es una simple regresión a los valores corrientes de salida defendidos por los autores de la década del setenta. OBJETIVOS GENERALES Y ESPECÍFICOS General Analizar si el concepto “valor razonable” tal como es definido por la normativa actual se corresponde con una definición novedosa o es una adaptación/modificación/regresión de conceptos ya existentes (valores corrientes de salida). Específicos Revisar la literatura específica desde el punto de vista de la teoría contable y las normas de las que dispone la profesión referidas a los siguientes aspectos: a) Valores corrientes b) Valor razonable MATERIALES Y MÉTODOS El análisis que se llevará a cabo comprenderá dos aspectos. El primero consiste en la revisión de la doctrina contable. Para ello se analizará bibliografía significativa y trabajos de eventos académicos relacionados con el valor razonable. En segundo término se revisará la normativa profesional a nivel nacional e internacional. Después de concluido con los pasos anteriores se analizará la novedad del concepto valor razonable y su semejanza con el valor corriente de salida planteado por los autores de la década del setenta. IMPORTANCIA DEL PROYECTO – IMPACTO Se pretende revisar si el concepto valor razonable planteado por la normativa actual resulta realmente novedoso o es una adaptación de viejos conceptos planteados en la década del setenta del siglo pasado. El proyecto resulta importante porque es un tema no desarrollado en la literatura, ni planteado en congresos. Se estima lograr material de publicación y presentación en eventos académicos. According to the NIC 39, fair value is the quantity for the one that can be exchanged an asset or cancelled a liability between a buyer and a seller interested and due informed, in conditions of mutual independence. The definition of the FASB (SFAC 7) is very similar, and defines fair value as the amount by means of which an assets might be alienated in a transaction between independent parts, ready to realize the operation in situations different from that of a liquidation or to that of a forced sale. This definition of reasonable value is limited because, with the exception of scenes that fit with perfect and complete markets, the concept can include values of entry, values of exit and values in use, which can be very different (Beaver, 1987). The value of entry is the value of acquisition or of replacement, the value of exit is the price to which an asset can be sold or liquidated, and the value in use is the incremental value of a company attributable to an asset. Provided that the IASB and the FASB deal with the appraisal of assets that a company possesses, and not of assets that will be acquired in a future, this definition of fair value should be interpreted from the perspective of the seller. Therefore, the concept of reasonable value that they handle the IASB and the FASB is alike a value of exit, as Chambers and Stirling proposed it enough years ago behind. We will review if the concept of "fair value" is really new or if it is an adaptation of old concepts.

The Irish pub as a third place : a sociological exploration of people, place and identity

There is considerable interest in alcohol in Irish society, yet minimal sociologcial understanding of its consumption, particularly of the sites where most drinking occurs: the country's 8750 pubs. Despite widespread public discussions on the role of the pub, there is scant social science evidence to better inform debate. Pubs are central to Irish community and are key sites of social interaction. American sociologist Ray Oldenburg has argued that "third places" (neither workplace nor home) are crucial to the maintenance of the community and the enhancement of social capital. According to Oldenburg, the role of the third place in the community is to provide continuity, regularity, a sense of place - all of which conceptually contribute to the construction of the self, the projection of the self within the public sphere, the distribution of social capital and the generation of a collective identity. The pub is the archetypal third place, but Oldenburg is concerned that modern pubs are less able to provide this vital function. Social scientists have suggested that community is in a state of fragmentation and decline due to changes in modes of social interaction and a decrease in shared spaces, resulting in a weakened connection to place. Community without propinquity has been characterised by social alienation, fragmentation and what Oldenburg refers to as the "problem of place" (13). Third places, and thus the Irish pub, have been particularly affected. In order to increase the sociological knowledge of the pub in Ireland, this project critically engages with the pub to assess the importance that public drinking houses have in the everyday. Moreover, this research sets out to investigate the people/place relationship using the pub as an investigative lens and examine the ways in which people shape place, place shapes people and how that relationship is implicated in the construction of irish identities. Furthermore, this is also an articulation of a cultural shift within Ireland and Irish places whose effects are deep and multi-layered. This project aims to explore the development of the contemporary geography of identity as the irish pub as a third place is transformed or disappears from the social landscape.

The concept of risk management in the renewable sector.

This study explores the perception of risk and the level of risk management implementation in the renewable sector. Risk management is emerging as a key issue due to the loss of confidence amongst banks, causing the attainment of financing to be difficult over the next few years. To attract financing, there is a fundamental requirement to manage risk in a way that minimizes the probability of a negative financial impact on the project. Miller and Lessard (2001) argue that successful projects are not selected but shaped with risk resolution in mind. Rather than evaluating projects at the outset based on projections of the full set of benefits, costs and risks over their lifetime, successful developers start with project ideas that have the potential of becoming viable. Therefore, this study bridges the gap that exists within the renewable sector in relation to risk management literature. This study succeeds through a detailed comparative case study analysis where two developers and two financiers were questioned through qualitative semi-structured interviews on the concept of risk management and its level implementation within the industry. It is believed that the growth in financed renewable energy projects depends on the adequate design and implementation of risk management to mitigate inherent project risks. However, this study revealed that are certain types of developers in existence within the renewable sector, which underestimate the magnitude of risk and view the development of projects as a ‘money racket’. Therefore, it can be concluded that perception of risk will also differ, causing risk and uncertainty to vary from project to project, resulting in investment reluctance to be associated with certain projects. The study originality lies in how it demonstrates to developers the concept of risk management, outlining the simplicity and benefits of implementing it in project development. Finally, this study contributes to the knowledge by enhancing the awareness and understanding of the presence and nature of risk in a RE project environment.

Georgia: National Security Concept Versus National Security

საქართველოს ეროვნული უსაფრთხოების კონცეფციის განახლებული ვერსიის გამოჩენა შესაძლებლობას იძლევა საიმისოდ, რომ გადავხედოთ საქართველოს ოფიციალურ შეხედულებას უსაფრთხოების შესახებ და შევაფასოთ ქვეყნის დამოკიდებულება საშინაო თუ საგარეო უსაფრთხოების გარემოსადმი;სტატია, პირველ რიგში, განიხილავს საქართველოს ეროვნული უსაფრთხოების დაგეგმვის გარემოებებს. შემდეგ ჩამოთვლილია კონცეფიციის პოზიტიური ასპექტები. ანალიზის ძირითადი ნაწილი მოიცავს ხუთ პრობლემატურ საკითხს. პირველი არის შიდა არასტაბილურობის შესაძლებლობა, რომლის შესახებ კონცეფციაში არაფერია ნათქვამი. მეორე საკითხი ეხება გლობალიზაციისა და ურთიერთდამოკიდებულების უსაფრთხოების ასპექტებს. მესამე საკითხი მოიცავს სამხრეთ კავკასიის რეგიონში არსებულ საფრთხეებს, კერძოდ კი, მთიანი ყარაბახის კონფლიქტს და არასტაბილურ მდგომარეობას ჩრდილოეთ კავკასიაში. მეოთხე საკითხი არის რუსეთისგან მომავალი საფრთხე. ბოლოს, განხილულია საქართველოს დასავლური ორიენტაცია.