This article establishes an analysis of the first contributions and the importance of the Critical and Positivist theories of accounting in Latin America over the years, through the study of scientific articles by recognized accounting experts from different countries on the theories.. Also, carry out a bibliographic examination of criticism and positivism applied to accounting, resulting in the correlation of concepts focused on accounting in Latin America. The type of research is descriptive with a qualitative approach with the purpose of (...) developing a discussion of the Critical and Positivist theories of accounting in Latin America. Obtaining a greater scope to understand that this social science is immersed in two currents that are based on the fact that knowledge is obtained through practice and can be verified through scientific methods, establishing the importance of understanding the contributions that the critical and positivist theory in the field of accounting science. (shrink)

In this article, an attempt was made to identify the level of community social participation according to age, gender and the structural characteristics of the personal support networks in a population displaced by floods in the Colombian Caribbean. The research was based in a non-experimental methodology with an associative-relational strategy. An intentional non-probabilistic sample of 151 people affected by the winter wave in the south of the Department of Atlántico (Colombia) was selected. In total, the study included 42 males (27.8 (...) %) and 109 females (72.2 %) participants, with an average age of 37.48 (±14, Range 18 - 80) and average relocation time of 21.79 months (± 8.22, Range 5-36). The Arizona Social Support Interview Schedule (ASSIS) and Community Empowerment instruments were responded to with an instrument adapted from the leadership competence factor. The results show lower rates of intermediation in the older population, and the relationship between social participation and gender shows equally cohesive social support networks in men and women. This evidence is discussed to promote psychosocial interventions aimed to increase community engagement and empowerment of people that have experienced non-voluntary mobility processes. (shrink)

Resumen: El siguiente ensayo realiza un análisis crítico de los discursos/prácticas de la modernidad desde la biopolítica en torno a la anormalidad, la ciencia (como tecnociencia) y las posibilidades de comunidad que existen en las relaciones de las/los marginados/as. Tomando como referentes las películas Freaks y La Forma del Agua. Mostrando cómo el cine juega y propone elementos críticos de estas prácticas/discursos de la modernidad. Dentro de esta anormalidad se considerará a la monstruosidad como metáfora y como realidad corpórea, y (...) las mujeres como cuerpos limítrofes y marginales del reparto (en términos de Rancière). Un análisis que juega con la contingencia de la crisis social que atravesamos a nivel mundial, así como de los fragmentos sociales y corporales, pero que, sin embargo, en sus entrañas posibilitan otras formas de relaciones, otros tejidos y posibilidades de comunidad. Abstract: The following essay makes a critical analysis of the discourses/practices of modernity from the perspective of biopolitics around abnormality, science (as technoscience) and the possibilities of community that exist in the relationships of the marginalized. Taking as referents the films Freaks and The Shape of Water. Showing how cinema plays and proposes critical elements of these practices/discourses of modernity. Within this abnormality, we will consider monstrosity as metaphor and corporeal reality, and women as borderline and marginal bodies of the cast (in Rancière's terms). An analysis that plays with the contingency of the social crisis we are going through worldwide, as well as the social and corporal fragments, but which, nevertheless, in their entrails make possible other forms of relationships, other fabrics and possibilities of community. (shrink)

Bullying is a phenomenon that affects children and adolescents worldwide, and it has major consequences for all participants involved in these situations. In Chile, researchers have validated several instruments used to investigate aggression between peers and school violence, but there is a lack of validation of instruments to investigate bullying. The purpose of this study was to provide evidence of the validity and reliability of the Olweus Bully/Victim Questionnaire—Revised version in the Chilean context. The participants were 2,775 students from schools (...) of low, medium, and high socioeconomic status. OBVQ-R is a self-report questionnaire with 42 items, which has been used in different countries, and has adequate psychometric properties to assess the prevalence of victimization and aggression and various forms of bullying worldwide. Results confirmed the two-factor structure of the OBVQ-R and good reliability. These dimensions seem to be correlated. Comparison between OBVQ-R with the School Violence between Peers Questionnaire and the Internet Experiences Questionnaire showed some degree of agreement. The Item Response Theory analysis showed that the item about verbal bullying, in both subscales, had the lowest-severity parameters, meaning that these forms of bullying were the most prevalent. The higher-severity parameter in the victimization scale was the cyberbullying item, and the sexual bullying item showed higher severity in the perpetration subscale. The differential item functioning analysis by gender showed a trend in which boys responded with lower-severity parameters than girls. In the victimization scale, the exception was the item about spreading rumors, and in the perpetration subscale, it was the item about racial bullying. We have provided evidence of the validation of OBVQ-R among school-age children and adolescents in Chile. This study is part of a trial registered at ClinicalTrials.gov, number NCT02898324. (shrink)

The aim of this study was to explore the note-taking experiences of university students using paper-based and paperless resources. By means of a hermeneutic phenomenological approach, the note-taking experiences of 18 students from an international program at a university in Belgium were examined throughout a semester. In order to document these students’ practices with paper-based and paperless resources, four data collection methods were used: in-depth interviews observations focus group discussions and document analysis of students’ lecture notes. The results showed that (...) students experience note-taking as a complex phenomenon in which lived body, lived human relations, lived space and lived time come into play, and in which they try to find a balance between multiple engagements, between autonomy and authority, between attention and distraction, and between being original and mirroring others. This struggle for balance occurs irrespective of which medium they choose to use. These results provide an in-depth view of the phenomenon, and also highlight the complexity of the note-taking experience. (shrink)

Las crisis son un problema perenne de la sociedad. En las crisis lo que está en crisis es la insuficiencia del modo de relacionarse las personas entre sí, y con los objetos de su cultura, para sustentar su asociación. Las crisis nos interrogan sobre la sustentabilidad social. Podríamos estar entrando en la tendencia hacia una crisis fundamental de insustentabilidad social global. Desde ella es interpelada la Ética de Sociedad. Queda abierta la pregunta: ¿Será posible la convivencia en la sociedad global (...) crísica sin el pivote de una justicia global? Como efecto colateral e inevitable de las crisis, la sociología —y las ciencias sociales en su conjunto— enfrentan una crisis de sincronía teórica; respecto del saber y el comprender de las crisis de su tiempo en su tiempo. (shrink)

Esquirol, Josep Maria Humà, més humà: Una antropologia de la ferida infinitaBarcelona: Quaderns Crema, 171 p.ISBN 978-84-7727-644-9.

El presente escrito tiene como propósito señalar algunas características de un nuevo tipo de razón que se basa en el pensamiento complejo y en sus principios: dialógico, hologramático y transdisciplinar, y su estrecha relación con el componente humano, el cual involucra la relación entre lo emocional y lo racional. Para lograrlo, el artículo está dividido en tres partes. La primera parte señala algunas limitaciones que ha tenido el paradigma científico moderno clásico, especialmente desde la desviación del concepto de la razón (...) gestado en la Ilustración; la segunda parte señala cómo, a su vez, la tendencia posmodernista no solo critica los alcances del proyecto moderno, sino que lanza una negación de los discursos basados en la ciencia y en la razón (ilustrada) e invita a las posturas relativistas extremas, y, en la tercera parte, se nombran algunas características que debe tener un nuevo tipo de razón basada en el pensamiento de Morin. (shrink)

Como religión, el taoísmo enseña que hay que actuar en contra de la naturaleza, mientras que como filosofia enseña que hay que conformarse a la naturaleza. Existe un sentido estratégico de la vida, inspirado en el cambio y desarrollo espontáneos del universo, y un sentido táctico que consiste en la aplicación del primero a las circunstancias más inmediatas. Aunque esta terminología nos re­cuerda el arte de la guerra, el arte de vivir se asemeja más a la navegación.

La donación y el trasplante de órganos representan avances médicos cruciales, pero plantean importantes desafíos jurídicos y bioéticos. Este artículo examina la interacción entre el derecho y la bioética en la regulación de estas prácticas, abordando el problema de cómo garantizar un acceso justo y ético a los órganos, respetando la autonomía y dignidad humana. El objetivo es analizar los marcos legales y los principios bioéticos que subyacen a la donación y el trasplante, destacando su impacto en la práctica médica (...) y en la sociedad. Se utilizó una metodología basada en revisión bibliográfica, centrada en textos normativos, doctrinas bioéticas y casos relevantes. Los resultados evidencian la necesidad de fortalecer los marcos legales para equilibrar la equidad, el altruismo y la protección de los derechos individuales. Concluimos que un enfoque integral y multidisciplinario es esencial para abordar los desafíos actuales y futuros en esta área compleja y sensible. (shrink)

This paper is a reflective response to Tena Thau’s suggestion – in her 2024 piece ‘Moral Philosophy as War Propaganda’ – that philosophy has little to teach about the war in Gaza (and, by extension, similar cases of widespread, horrific human suffering). I first reconstruct one of the arguments that Thau makes in her piece. I then show that her criticisms about philosophy are true for a particular way of doing philosophy, and I attempt to uncover the underlying philosophical anthropology (...) that makes these moral philosophical approaches unsuitable for addressing grave human suffering. Finally, I propose that a critical phenomenological approach that examines widespread suffering through an anti-/post-/decolonial lens may be more suitable when teaching philosophically about human suffering. (shrink)

The recent resurgence of extreme-right movements and the nationalist turn of many governments across the world have reignited the relevance of discussions within educational philosophy about the teaching of national identity in schools. However, the conceptualisation of national identity in previous iterations of these debates have been largely Western and Eurocentric, making the past theoretical literature about these questions less relevant for post-colonial settings. In this paper, I imagine a new approach for teaching national identity in post- colonial contexts, founded (...) on postcolonial conceptions of identity and in particular, the concept of hybridity. I first develop a postcolonial account of national identity by drawing on Homi Bhabha’s thinking about cultural identity, drawing on his concepts of liminality, splitting, and ambivalence. Then, building on Bhabha’s notion of hybridity, I propose a distinction between national identity portrayals as either fixed or malleable. Finally, I demonstrate the implications of such a conceptual distinction on the way that national identity is taught in post-colonial schools; by way of an example, I envision a concrete approach to teaching national identity that views national identity as malleable rather than fixed, set in a hypothetical postcolonial school in the Philippines. By beginning from postcolonial assumptions about national identity, I hope to indicate new directions that the debates about the teaching of national identity in schools might proceed. (shrink)

Scientists have used models for hundreds of years as a means of describing phenomena and as a basis for further analogy. In Scientific Models in Philosophy of Science, Daniela Bailer-Jones assembles an original and comprehensive philosophical analysis of how models have been used and interpreted in both historical and contemporary contexts. Bailer-Jones delineates the many forms models can take (ranging from equations to animals; from physical objects to theoretical constructs), and how they are put to use. She examines early (...) mechanical models employed by nineteenth-century physicists such as Kelvin and Maxwell, describes their roots in the mathematical principles of Newton and others, and compares them to contemporary mechanistic approaches. Bailer-Jones then views the use of analogy in the late nineteenth century as a means of understanding models and to link different branches of science. She reveals how analogies can also be models themselves, or can help to create them. The first half of the twentieth century saw little mention of models in the literature of logical empiricism. Focusing primarily on theory, logical empiricists believed that models were of temporary importance, flawed, and awaiting correction. The later contesting of logical empiricism, particularly the hypothetico-deductive account of theories, by philosophers such as Mary Hesse, sparked a renewed interest in the importance of models during the 1950s that continues to this day. Bailer-Jones analyzes subsequent propositions of: models as metaphors; Kuhn's concept of a paradigm; the Semantic View of theories; and the case study approaches of Cartwright and Morrison, among others. She then engages current debates on topics such as phenomena versus data, the distinctions between models and theories, the concepts of representation and realism, and the discerning of falsities in models. (shrink)

Retraction note: Rijalba Palacios, P. (2022). Ecosystems, poverty and sustainable development goals to 2030. Analysis and reflections based on indicators, Piura – Perú. HUMAN REVIEW. International Humanities / Revista Internacional De Humanidades, 12(6), 2–12. https://doi.org/10.37467/revhuman.v11.4109 The Editorial Office of Eurasia Academic Publishing Group has retracted this article. An investigation carried out by our Research Integrity Department has found a group of articles, among which this one is found, that are not within the thematic scope of the journal. We believe (...) that the editorial process was manipulated and, furthermore, acceptance decisions were made under possibly inappropriate peer review. (shrink)

The concept of cosmopolitanism has been the subject of philosophical debate as to whether a commitment to it requires the shedding of particularist attachments (such as attachments to a national or group identity, or their accompanying convictions), or whether such particularist commitments might enhance a cosmopolitan orientation. This paper brings these debates to bear on the internationalization of higher education, particularly in relation to the work of academics who implement universities’ internationalization strategies through teaching, and who aim to do so (...) fairly and justly. Drawing on our individual reflections as well as shared conversations about our experiences, we propose that the philosophically-informed concept of ‘rooted cosmopolitanism’ can helpfully inform internationalization strategies. (shrink)

En la obra madura de Marx hay una definición del trabajo articulada en torno a la metáfora del metabolismo entre seres humanos y naturaleza. En el presente artículo pretendemos mostrar que dicha definición pertenece al ámbito de la ontología, pues hay un tanto un interés metódico en presentar el trabajo en su forma esencial y abstracta ─antes de cualquier subsunción en un sistema económico concreto─ como una tarea desveladora.

Neste artigo procuro mostrar o alcance de vários e fundamentais lampejos da República de Platão.

El objetivo de este trabajo es precisar las características metateóricas de los Primeros Analíticos de Aristóteles. Para ello, partimos de una distinción conceptual entre matematización, formalización y axiomatización a partir de la cual sea posible examinar los Primeros Analíticos destacando en qué sentido es o no un trabajo matematizado, formalizado y/o axiomatizado. Posteriormente, para aclarar todavía más la distinción conceptual, consideramos una matematización (la de Boole) y una axiomatización (la de Sánchez Mazas), ambas de la silogística aristotélica. De esa forma, (...) consideramos que quedará más precisamente determinada la distinción conceptual con respecto a los Primeros Analíticos de Aristóteles. (shrink)

Seed libraries are institutions that support the creation of semi-formal seed systems, but are often intended to address larger issues that are part of the “food movement” in the global north. Over 100 SLs are reported present in California. I describe a functional framework for studying and comparing seed systems, and use that to investigate the social and biological characteristics of California SLs in 2016 and how they are contributing to alternative seed systems based on interviews with 45 SL managers. (...) At a minimum, SLs function as new seed distribution institutions founded and overseen by dedicated, values-driven individuals and groups with goals including education, seed access, local adaptation, biodiversity conservation, community-building, and human health. Annually about 4776 people borrow seeds from, and 238 people return seeds to the SLs in this study, that operate through over 17,000 hours of work/year. These SLs distribute approximately 6456 packets of seed annually, mostly of commercial seeds from small seed companies, but some SLs emphasize local and culturally meaningful seeds. The significance of a 6% seed return rate depends on SL goals and can be investigated once appropriate indicators for those goals are identified and documented. Beyond distribution, the seed system functions accomplished by SLs differ, and all can have consequences for the processes shaping the diversity and adaptation of their crops. The SLs engaged in seed system functions beyond distribution are new forms of socially-motivated community science, poised to develop biological and social innovations reflecting their values and interests. (shrink)

A physically consistent semi-classical treatment of black holes requires universality arguments to deal with the `trans-Planckian' problem where quantum spacetime effects appear to be amplified such that they undermine the entire semi-classical modelling framework. We evaluate three families of such arguments in comparison with Wilsonian renormalization group universality arguments found in the context of condensed matter physics. Our analysis is framed by the crucial distinction between robustness and universality. Particular emphasis is placed on the quality whereby the various arguments are (...) underpinned by `integrated' notions of robustness and universality. Whereas the principal strength of Wilsonian universality arguments can be understood in terms of the presence of such integration, the principal weakness of all three universality arguments for Hawking radiation is its absence. (shrink)

This paper explores the meaning of ‘decolonization’ in relation to the school curriculum and the role of the philosopher of education in this task. Taking the Philippines as an example, this paper illustrates how coloniality has underpinned not only school curricula, but also entire systems of formal education in the post-colony. Following from this, it argues that decolonization in education must transcend the diversification of curricula and aim at a broader vision of justice. Drawing from the author’s own attempts to (...) reimagine the teaching of national identity, the paper proposes that philosophers of education who wish to participate in the work of decoloniality view their contribution as the three-fold task of historical critique, conceptual retrieval, and creative reimagination. (shrink)

En Montaigne, el yo es producto de la pluralidad y no existe separado de la naturaleza. En Descartes, por el contrario, la “voz de la razón” justifica una soledad que renuncia al cuerpo, a los sentidos y a la voz de los demás. Según Montaigne, el saber se busca en permanente relación con el mundo, sin la expectativa de una certeza absoluta que superaría nuestra pequeñez natural. Según Descartes, la investigación individual es más segura que aquella en la que varios (...) intervienen. Sin embargo, la diferencia entre ambos pensadores no se limita al plano del conocimiento. Tiene en realidad raíces biográficas y, sobre todo, responde a dosvisiones de la condición humana profundamente contrapuestas. (shrink)

Monika Piotrowska has defended a new account of reproduction. Her account seems able to answer the question of whether reproduction takes place, and who reproduces, when we employ biotechnologies that bear little to no resemblance to naturally occurring human sexual reproduction. Piotrowska's account also seems to increase our understanding of biological individuality and seems to be compatible with the theory of evolution via natural selection. In this paper, I do two things. First, I show that Piotrowska's account is found wanting, (...) because it is extensionally inadequate. Second, I show that her criticism of James Grisemer's account of reproduction is mistaken. (shrink)

Deleuze's interpretation of Spinozan philosophy is intrinsically related to the concept of intensity. Attributes are defined as intensive qualities, modal essences as intensive quantities or degrees of power; the life of affects corresponds to continuous variations in intensity. This essay will show why Deleuze needs the concept of intensity for his reading of Spinozan philosophy as a philosophy of expressive immanence. It will also discuss the problems that spring from this reading: in what way, if any, are modal essences modified (...) by the intensive variations of affects? How can the Spinozan conception of eternal modal essences be reconciled with the idea of affections of essence? What is the ethical import of the life of existing modes, when modal essences are considered as eternal? While these questions, in particular the last two, confront each commentator on Spinoza and demand a solution in one way or another, the essay will conclude with a question which is posed from an exclusively Deleuzian perspective: why is the concept of the virtual, which takes centre stage in Deleuze's own philosophy of immanence, missing in his account of Spinoza? (shrink)

Coeducación implica replantear todo el proceso de enseñanza-aprendizaje, y requiere un marco concreto de aplicación y evaluación. Contamos con desarrollo normativo, recursos y materiales en la materia, sin embargo, la escuela sigue reproduciendo sexismos. La Didáctica de las Ciencias Sociales incluye las competencias, saberes y estrategias óptimas para la coeducación; además, la etapa de Educación Infantil es clave en el proceso de socialización sin sesgos de género. Por todo lo expuesto, en esta investigación se analiza el Real Decreto 95/2022, de (...) 1 de febrero, por el que se establece la ordenación y las enseñanzas mínimas de la Educación Infantil, para identificar en qué medida la actual reforma educativa, basada en el aprendizaje competencial, garantiza una práctica escolar libre de sexismos. Se concluye con las siete competencias coeducativas básicas desde las que seguir desarrollando el marco. (shrink)

The executive hypothesis of self-regulation places cognitive information processing at the center of self-regulatory success/failure. While the hypothesis is well supported by cross-sectional studies, no study has tested its primary prediction, that temporary lapses in executive control underlie moments of self-regulatory failure. Here, we conducted a naturalistic experiment investigating whether short-term variation in executive control is associated with momentary self-regulatory outcomes, indicated by negative affect reactivity to everyday stressors. We assessed working memory capacity (WMC) through ultra-brief, ambulatory assessments on smart (...) phones five times per day in a 7-day ecological momentary assessment (EMA) study involving college-aged adults. We found that participants exhibited more negative affect reactivity to stressor exposures during moments when they exhibited lower than usual WMC. Contrary to previous findings, we found no between-person association between WMC and average stress reactivity. We interpret these findings as reflecting the role of executive control in determining one’s effective capacity to self-regulate. (shrink)

Among the extra-physical aspects of team sports, the ways in which players talk to each other are among the more colorful but understudied dimensions of competition. To contribute an empirical basis for examining the nature of “trash talk,” we present the results of a study of 291 varsity athletes who compete in the top division among US universities. Based on a preliminary review of trash-talk topics among student-athletes, we asked participants to indicate the frequency with which they have communicated or (...) heard others talk about opposing players’ athleticism, playing ability, physical appearance, boyfriends, girlfriends, sexual behavior, parents, and home institution during competitions. Our three main findings are: Trash-talking is most commonly about the proximately important topic of playing ability while ultimately relevant topics such as physical appearance also appear to be common; Men appear to trash-talk significantly more than women, and consistently across topics; and contact sports such as football, hockey, lacrosse, and wrestling are associated with trash talk significantly more than other sports. We also examined whether the anonymity provided by face-masked helmets in “combat sports” was associated with more trash talk than contact sports played without a helmet and found no consistent association with face masks. Our findings highlight the ways in which competitors in physical sporting contests attempt to use language—often in ways that focus on players’ kin or reproductive interests—in pursuit of victory while establishing a baseline for future research into trash-talking. (shrink)

John N. Gray es uno de los teóricos políticos más relevantes del panorama intelectual contemporáneo. Este trabajo ofrece una síntesis de su pensamiento, entendido como teoría política del modus vivendi. Se sostiene aquí que el pensamiento político de John Gray es un tipo de liberalismo congruente con los principios de la tradición del conservadurismo británico. En concreto, el artículo defenderá esta vinculación atendiendo al marcado carácter anti-racionalista y escéptico de su pensamiento, elementos que lo alejan de cualquier concepción universalista del (...) liberalismo. (shrink)

Se investiga el valor fundamental del constructivismo para el proceso educativo y se establecen conclusiones valiosas al respecto. Se analizan ideas claves de J. Dewey, L. Vigotsky y H. Maturana sobre educación, para concluir con una consideración positiva del constructivismo como proyecto pedagógico consciente y realista respecto al valor del ser humano, y de las necesidades y desafíos que las personas tienen en la actual realidad social. The article explores the fundamental values of constructivism for the educational process and draws (...) conclusions in that respect. It analyzes the key ideas of J. Dewey, L. Vigotsky, and H. Maturana regarding education and closes with a positive evaluation of constructivism as a conscious and realistic pedagogical project with respect to the value of human beings and the needs and challenges people face in contemporary social reality. (shrink)

El siguiente artículo tiene por objetivo mostrar la mutua correspondencia entre experiencia e historicidad en la obra de Hans-Georg Gadamer. La experiencia es entendida como el movimiento fundamental de la existencia histórica, la que articula las diversas esferas de la acción humana. La experiencia hermenéutica pone de manifiesto que el comprender no puede fundarse en un procedimiento metódico, sino en la forma del existir situado en el mundo. El acto hermenéutico es entendido como un continuo proceso de apropiación, que se (...) realiza mediante el lenguaje, y donde se van actualizando nuevos significados que develan el carácter aconteciente y móvil de la interpretación. Por ello, la historicidad de la comprensión será el principio hermenéutico fundamental que excluye la posibilidad de una conciencia histórica absoluta, a favor de una “conciencia de la repercusión histórica” (wirkungsgeschtliches Bewußtseins). The following article aims at showing the mutual correspondence between experience and historicity in the work of Hans-Georg Gadamer. Experience is understood as the fundamental movement of the historical existence, whichvarious spheres ofhuman action. The hermeneutic experience shows thatnot lie in methodical procedure, but in the way of existence in the world. The hermeneuticis understood as a continuing process that is carried out through language and where new meanings are updated, that reveal mobile characteristics of the interpretation. Therefore, the understanding the hermeneutical principle which excludes possibility ofabsolute consciousness, in favor of a historically-effected consciousness (wirkungsgeschtliches Bewußtseins). (shrink)