Cilj ovog rada preispitivanje je određenih vidika kritike američkog filozofa prava Ronalda Dworkina upućene “snažnoj” teoriji naravnog prava. Za žarišnu točku preispitivanja autor je odabrao ...perspektivu “dobrote” prava, odnosno pitanje na koji način i do koje granice Dworkin i predstavnici “snažne” teorije naravnog prava, svatko u okvirima vlastitog pristupa, dopuštaju preklapanje pojma prava sa stajalištem prosuđivanja prava sukladno moralnim vidicima ljudskog dobra. U prvom dijelu rada prikazani su ključni argumenti Dworkinove teorije prava s naglaskom na one elemente zbog kojih se Dworkina često smatra predstavnikom teorije naravnog prava u širem smislu. Nakon toga predstavljene su temeljne tvrdnje Dworkinove kritike upućene “snažnoj” teoriji naravnog prava, s posebnim naglaskom na Dworkinovo razlikovanje “snažne” teorije od njegova naravnopravnog pristupa. U nastavku su opisani osnovni smjerovi argumentacije kojima su predstavnici “snažne” teorije naravnog prava upozorili na otklon Dworkinova “minimalističkog” jusnaturalizma od klasičnih postavki naravnopravne teorije. U posljednjem dijelu analizirani su vidici “dobrote” prava koji proizlaze iz predmetne rasprave, s naglaskom na određene manjkavosti Dworkinove kritike “snažne” teorije naravnog prava. Pritom se upućuje i na teorijske sastavnice prema kojima se, unatoč uzajamnoj kritici, ova dva pravno-filozofska pristupa mogu smatrati srodnima.
From the acclaimed authors of Capitalism without Capital, r adical ideas for restoring prosperity in today's intangible economy The past two decades have witnessed sluggish economic growth, mounting ...inequality, dysfunctional competition, and a host of other ills that have left people wondering what has happened to the future they were promised. Restarting the Future reveals how these problems arise from a failure to develop the institutions demanded by an economy now reliant on intangible capital such as ideas, relationships, brands, and knowledge.In this groundbreaking and provocative book, Jonathan Haskel and Stian Westlake argue that the great economic disappointment of the century is the result of an incomplete transition from an economy based on physical capital, and show how the vital institutions that underpin our economy remain geared to an outmoded way of doing business. The growth of intangible investment has slowed significantly in recent years, making the world poorer, less fair, and more vulnerable to existential threats. Haskel and Westlake present exciting new ideas to help us catch up with the intangible revolution, offering a road map for how to finance businesses, improve our cities, fund more science and research, reform monetary policy, and reshape intellectual property rules for the better.Drawing on Haskel and Westlake's experience at the forefront of finance and economic policymaking, Restarting the Future sets out a host of radical but practical solutions that can lead us into the future.
U radu se ispituje društvena teorija Lestera Franka Warda, jednoga od najznačajnijih predstavnika rane američke društvene teorije, s posebnim naglaskom na njegovu koncepciju države, koja se može ...smatrati hegelijanskom. U prvom dijelu rada dan je kraći osvrt na ranu američku društvenu teoriju: njezine osnovne karakteristike; pitanja koja su bila glavni predmet promatranja u tom razdoblju razvoja sociologije u Sjedinjenim Američkim Državama i njezine najznačajnije predstavnike. U daljnjem tekstu, analiziraju se osnovne karakteristike Wardove društvene teorije. Tako se ističe da je ona: pojmovno naslonjena na prirodne znanosti, utemeljena na razlikovanju čiste i primijenjene sociologije, sistematska, progresivna i naklonjena društvenim reformama. Ona je bila suprotstavljena individualističkoj tradiciji i predstavljala je svojevrsni zaokret prema kolektivizmu. Njegova teorija počivala je na vjerovanju da ljudski um može upravljati društvenim napretkom i da poredak koji se temeljio na socijalnim nejednakostima te bio produkt doktrine laissez-faire ne može osigurati slobodu i blagostanje. Osnovna institucija koja je to u stanju učiniti jest država, tako da je središnji dio rada posvećen upravo shvaćanju države Lestera F. Warda, koje je okarakterizirano kao hegelijansko. U tom dijelu iznose se ključna obilježja Wardove koncepcije države i vrši usporedba s teorijom etičke države, koja je dana u okviru Hegelove filozofije objektivnoga duha – filozofije prava i filozofije povijesti. Na kraju, ističe se da je Wardova teorija, iako je po nekim svojim karakteristikama bila atipična za američku društvenu teoriju, ukazala na opći pravac daljnjega razvoja društvenih prilika prema eri kolektivizma.
This paper examines the social theory of Lester Frank Ward, one of the most significant representatives of early American social theory, with particular attention to his conception of the state, which can be described as Hegelian. The first part of the paper gives a brief overview of early American social theory: its basic features, the issues that were the focus of attention during this period in the development of sociology in the US, and its most significant representatives. The basic features of Ward’s social theory are then presented and examined in more detail. It is pointed out that it is: conceptual and essentially based on the natural sciences; based on the distinction between pure and applied sociology; systematic; supportive of progressive and pro-social reforms. It was directed against the individualist tradition. His theory was based on the belief that the human mind can direct social progress and that the order based on social inequalities, which is a product of the laissez-faire doctrine, cannot guarantee freedom and prosperity. The fundamental institution capable of doing so is the state. Therefore, the central part of this paper is devoted to his conception of the state and makes a comparison with Hegel’s theory of the ethical state contained in Hegel’s philosophy of objective spirit – philosophy of law and philosophy of history. It concludes by pointing out that Ward’s theory indicated the general direction of development of social circumstances towards the era of collectivism, and was also atypical of American social theory in some of its features.
Kulturemi prema Kollerovoj (2004) podjeli denotativne ekvivalencije pokazuju nultu ili tek rijetko djelomičnu ekvivalenciju u odnosu na leksički sustav nekoga drugog jezika. U ovome se radu prikazuje ...kako bi trebalo prevoditi gastronomske kultureme da zadovolje informativnu i apelativnu funkciju tekstne vrste jelovnik. Teoretsko polazište pritom predstavljaju znanstvene spoznaje o prevođenju nulto ekvivalentnih pojmova (Barchudarow 1979, Newmark 1988, Koller 2004, Markstein 2006, Lipavic Oštir 2013, Begonja 2016) i funkcionalističke prijevodne teorije skoposa (Reiß i Vermeer 1984) i prijevodnog djelovanja (Holz-Männtäri 1984). Na temelju funkcionalnoga prijevodnog modela, koji je autorica osmislila za prijevode hrvatskih gastronomskih kulturema za jezični par hrvatski i njemački, istražuje se koji se prijevodni postupci trebaju primijeniti u svrhu realizacije funkcionalnih prijevoda. Prijevodni model koncipiran je u skladu s uobičajenom makrostrukturnom podjelom jelovnika na hladna predjela, juhe, topla predjela, mesna jela, riblja jela, desert i prikazuje se u zasebnim tablicama. Nakon navođenja autentičnih polaznih i ciljnih unosa koji se odnose na autohtona hrvatska jela iz zadarskih jelovnika, navodi se prijedlog funkcionalnog prijevoda ciljnog teksta u koji su integrirane i uvriježene jezične konstrukcije koje ciljano pridonose realizaciji skoposa prijevoda. Određivanje primijenjenoga prijevodnog postupka na ukupnom korpusu od 111 predloženih ciljnih tekstova pokazuje da se u funkcionalnim prijevodima upotrebljavaju samo tri prijevodna postupka, i to doslovan prijevod s dodatnim objašnjenjem, doslovan prijevod bez dodatnog objašnjenja te citiranje riječi s dodatnim objašnjenjem. Autoričino iskustvo prevođenja naziva jela pokazalo je da je značajan preduvjet za postizanje funkcionalnih prijevoda svakako i visoka razina poznavanja strukovnog jezika gastronomije te jezičnih konstrukcija koje pridonose ispunjavanju informativne i apelativne funkcije tekstne vrste.
According to Koller’s (2004) classification of denotative equivalence, culturemes share zero or only partial equivalence with the lexical system of another language. This paper shows how culture-specific words from the gastronomic field should be translated so that these words fulfil the informative and appellative function of the menu, as a specific text type. The theoretical framework of this paper is based on the scientific research into translation of concepts that have zero equivalence (Barchudarow 1979, Newmark 1988, Koller 2004, Markstein 2006, Lipavic Oštir 2013, Begonja 2016), functionalist Skopos Theory (Reiß and Vermeer 1984) and translation action (Holz-Männtäri 1984). Based on the functional translation model for the language pair Croatian-German proposed by the author, in this paper the focus will be on the use of a selected translation procedure in light of achieving functionally translated texts. The functional translation model is based on the typical macrostructure of menus, which consists of the division into Cold Starters, Soups, Warm Starters, Meat Dishes, Fish Dishes, and Desserts, which is shown in separate tables. Starting from authentic source and target inputs, which denote original Croatian dishes on menus in Zadar, a proposal for a functional translation of the target text is given, which integrates common and typically used language structures that purposefully add to the Skopos of the translated text. The analysis of 111 target texts includes the identification and determination of the translation procedure used and the results indicate that in functional translations only three translation procedures are applied: literal translation with or without an additional explanation and citing words with additional explanation. The author’s experience in translating the names of dishes supports the argument that a significant prerequisite for achieving functional translation is certainly a high level of proficiency in the specialized language of gastronomy, as well as the knowledge of linguistic structures that contribute to fulfilling the informative and appellative function of the menu, as a specific text type.
Teorija uma je sposobnost pripisivanja mentalnih stanja drugima. Do prije otprilike 20 godina empirijska istraživanja upućivala su na to da je teorija uma kognitivno zahtjevna sposobnost koja se ...razvija oko četvrte godine života. Međutim, sve veći broj istraživanja koja koriste zadatke koji ne zahtijevaju verbalne odgovore upućuje na to da sposobnost koja nalikuje na teoriju uma postoji i izvan kognitivne kontrole te da je pokazuju već i djeca stara devet mjeseci. Ovaj pregledni rad predstavit će tri glavna tipa teorija koje pokušavaju objasniti te novije empirijske rezultate i raspraviti o njima. Nadalje, u radu će biti istaknuti empirijski nalazi koji idu u prilog svakoj od tih teorija ili je opovrgavaju. Iako postoje prijedlozi za kritične eksperimente koji bi trebali moći napraviti razliku između teorija, trenutačno ti prijedlozi još nisu dovoljno korisni za te svrhe jer se podatci koji bi se mogli dobiti takvim eksperimentima mogu u različitim teorijama različito interpretirati. Stoga je važno da se budući rad o teoriji uma fokusira na uklanjanje dvosmislenosti u predviđanjima i interpretacijama svake od teorija.
Theory of Mind is the ability to attribute mental states to others. Until around 20 years ago most evidence pointed to Theory of Mind being a cognitively demanding skill that likely develops at around 4 years of age. However, there is a growing body of literature based on experiments that do not rely on verbal measures that suggests that Theory of Mind-like abilities may occur outside of cognitive control and in infants as young as 9 months. This review discusses the three main types of account that have been proposed as explanations of these new results. Furthermore, it highlights the evidence supporting and contrasting each type of account. There is currently no single account that provides an uncontested explanation of all current data, however, one of the reasons for this is that there is a degree of ambiguity in the predictions and interpretations of each of the accounts making it challenging for any set of experiments to refute an account. Consequently, the future of research on Theory of Mind appears to rely on these accounts producing less ambiguous predictions that cannot be insulated from refutation.
This article conceptualises Lucien Castaing-Taylor and Véréna Paravel’s experimental documentary Leviathan (2012) using Niklas Luhmann’s observation theory and Cary Wolfe’s writing on posthumanism ...which, significantly influenced by Luhmann’s attack on anthropocentrism in social theory, questions the importance of human agency for social and psychic systems. Leviathan, I argue, engenders perspectives drawn from visual culture that enable a rethinking of hierarchical humanist ethics based on species membership, contributing to posthumanist critical discourse.Leviathan offers a radically non-anthropocentric take on the topic of industrial fishing, presented via innovative use of camera placements and cinematic points of view. Unpredictable camera movements involving contingent framing and angles generate an open-ended work not tied to the human gaze. Shooting from a caught marine animal’s point of view forces the viewer to assume an unexpected perspective. To analyse this particular perspective, I turn to Luhmann’s theories about an observation not tied to human subjectivity, where the subject of observation is simultaneously an object, and where the external world is equally inaccessible to humans and nonhumans alike. In this schema, present in any observation is a constitutive blindness that can only be seen by another observer, but it is this very blindness which makes the observation possible.
Straipsnyje konceptualiai analizuojamas Lucieno Castaing-Tayloro ir Véréna’os Paravelos sukurtas eksperimentinės dokumentikos filmas Leviatanas (2012), kuriame atsiskleidžia savita vizualiosios kultūros perspektyva, leidžianti naujai permąstyti hierarchinę humanistinę etiką ir plėtoti posthumanistinį kritinį diskursą. Filmo analizė grindžiama Niklaso Luhmanno suformuluota socialinių teorijų antropocentrizmo kritika ir stebėjimo teorija bei Cary’o Wolfe’o darbais apie posthumanizmą, kurie kvestionuoja žmogaus veiklos svarbą socialinėse ir psichinėse sistemose.Leviatanas pasiūlo radikalų neantropocentrinį požiūrį į pramoninę žvejybą. Jis atsiranda dėl neįprasto kinematografinio žvilgsnio ir filmavimo kameros pozicionavimo – nenuspėjamas kameros judėjimas, atsitiktinis kadravimas ir filmavimo kampai sukuria atvirą vaizdinių seką, nepriklausančią nuo valingo žmogaus žvilgsnio. Filmavimas iš sužvejoto jūros gyvio regos taško priverčia žiūrovą užimti neįprastą stebėtojo poziciją. Geriausiai suprasti šį požiūrį leidžia Luhmanno stebėjimo teorija, eliminuojanti žmogiškojo subjektyvumo veiksnį. Joje stebintis subjektas sykiu yra ir stebėjimo objektas, o išorinis pasaulis vienodai nepažinus nei žmogiškosioms, nei kitokioms būtybėms. Tokioje aplinkos stebėjimo struktūroje, kuri būdinga bet kokiam stebėjimo veiksmui, glūdi ir tam tikras aklumas, neleidžiantis matyti kai kurių stebimo pasaulio daiktų. Aplinkos stebėjimui būdingą aklumą gali nustatyti tik kitas stebėtojas.
The paper examines the concept of earnings management, including its characteristics and motives for use as presented in scientific literature. A matrix of firm and managerial motive clusters is ...presented in the light of the opportunistic behaviour hypotheses of positive accounting theory. The paper analyses the various types of earnings management practices and discusses profit-reducing and profit-enhancing accounting methods. It also explores the trends in the use of different types of earnings management and the reasons behind them, which can be divided into three phases. The normative period of accounting theories was characterised by the widespread use of accrual-based earnings management. During the positive period of accounting theory development, there was an increase in the practice of real earnings management. The evolution of accounting theories, improvements in auditing practices, and changes in accounting policies led to shift away from accrual-based to real earnings management.
Darbe nagrinėjama manipuliacinės apskaitos samprata, išskiriami manipuliacinei apskaitai būdingi bruožai, išnagrinėti mokslinėje literatūroje pateikti manipuliacinės apskaitos taikymo motyvai. Atsižvelgiant į pozityviosios apskaitos teorijos oportunistinio elgesio hipotezes, pateikiama įmonės ir vadovų motyvų grupių matrica. Straipsnyje nagrinėjamos manipuliacinės apskaitos taikymo rūšys, aptariami pelną mažinantys ir pelną didinantys apskaitos metodai. Nagrinėjamos skirtingų rūšių manipuliacinės apskaitos taikymo tendencijos ir priežastys, leidžiančios taikymą suskirstyti į tris etapus. Normatyviniame apskaitos teorijų laikotarpyje buvo gausiai taikomos manipuliacijos kaupiniais. Vėliau, pozityviajame apskaitos teorijų raidos laikotarpyje, stebimas manipuliacinės apskaitos veiklos pagrindu praktikos augimas. Apskaitos teorijų raida, audito praktikos tobulinimas ir apskaitos politikos keitimas paskatino praktikoje atsisakyti manipuliacijų kaupiniais taikymo, ją keičiant manipuliacijomis veiklos pagrindu.
Rad objašnjava različite modalitete razumijevanja pojma medija kroz povijest filmskih teorija u njezinom ranom i klasičnom razdoblju. Kako je veći dio proučavanja filma do tzv. suvremenog razdoblja ...1970-ih bio impregniran filozofskim problemima ontologije novog vizualnog medija te pitanjima njegova umjetničkog statusa, radom se analiziraju različite koncepcije odnosa filma i drugih medija, filma i realnosti te filma i društveno-kulturnog konteksta. Fokus se pritom usmjerava na početno razumijevanje filmskog medija kao registracijskog mehanizma, bilo relevantnih društvenih događaja bilo drugih umjetničkih oblika, a potom i na njegov pokušaj pozicioniranja kao zasebnog umjetničkog artefakta. Posebna se pozornost pridaje dvama glavnim tipovima filmskih teorija, one formativne i realističke, koje su na različite načine konceptualizirale ontološku dimenziju filmskog medija te uslijed toga i pridavale različite zadatke njegovoj društvenoj, političkoj i umjetničkoj uporabi.
V prispevku raziščem, kaj je o Homerju in arhaični epiki trdil Matija Murko. Čeprav je Murko v sodobnem homeroslovju razmeroma poznan, vsaj kot predhodnik Milmana Parryja in Alberta Lorda, pa ni še ...nihče temeljiteje analiziral, kaj je zapisal o homerski epiki. V prispevku obravnavam njegove najpomembnejše ugotovitve, ki neposredno ali posredno zadevajo Homerja in homeroslovje. Osredotočim se na raziskovanje kompozicijskih tehnik in pevcev, na literarne primerjave, na razumevanja slepih pevcev in na Murkov odnos do sočasnega homeroslovja. Kot pokažem, je Murko v svojih spisih postavil precej različnih tez o homerski epiki, do katerih so se klasični filologi po vsem svetu dokopali šele več desetletij kasneje.
One of the fundamental questions of legal philosophy and theory is what it means to have a legal right, i.e. who can be considered a legal right holder. With the parallel development of bioethical ...doctrine, this question about rights holders is becoming increasingly relevant, raising the question of whether rights holders can be animals, trees, foetuses, future generations or machines (artificial intelligence). This question also applies to the dead, where the difficult question of the end of life and the final occurrence of death also arises. By critically elaborating the positions of contemporary legal theorists in the context of two key theories of rights, the Will Theory and the Interest Theory and their mutual differences, the paper attempts to offer an account of the dead as potential right holders. In this context, the above legal theory elaboration is reflectively considered in the context of civil law doctrine of legal rights, as one of the fundamental areas within the general part of civil law. The legal subjectivity of the deceased is also observed in the field of (post-mortem protection) personality rights, but also in a pragmatic way in relation to recent domestic case law practice, as well as the case law practice of the European Court of Human Rights, where interesting legal issues have arisen that imply the question of the deceased as legal right holders.
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