The objective of this article is to identify and analyze the changes made to IFRS 3, 9, 10 and 16 since the beginning of COVID-19, and how these affect the presentation of financial statements, influencing decision-making. With the use of the deductive method and applying a qualitative approach, collecting information through the database of the Superintendency of Companies of Ecuador, an evaluative analysis of each company was carried out and how they applied the modifications offered by the IFRS, reviewing the (...) financial statements of 60 companies in the Commercial, Real Estate and Financial sectors where it was obtained that 15% of these companies presented changes in their financial statements, of this percentage 8.3% belong to companies in the commercial sector, 5. 1% comes from entities in the real estate sector and 1.6% are from companies in the financial sector. It is concluded that there is no significant change in the presentation of financial information since COVID-19. (shrink)

El propósito de este texto es abordar la problemática de las inteligencias artificiales y su incidencia en la sociedad contemporánea. Para ello, se realizan lecturas paralelas de las sociedades distópicas creadas por Isaac Asimov y Philip K. Dick. A partir de estas, se identifican algunos rasgos existentes en nuestro contexto inmediato, enfocándonos en tres ejes principales: la sociedad de vigilancia y control tecnológico, el problema de lo natural en los ciber-seres, y la visión del siglo XXI en la ciencia (...) ficción para analizar si esta es ilusoria o, por el contrario, forma parte de nuestra realidad inmediata. Todo esto con el fin de definir al género como un espejo de nuestro futuro, basándonos en la lectura de nuestro presente para interpretar los mundos posibles y el futuro como fuente de reflexión filosófica y tecnológica. En este artículo, analizaremos a grandes rasgos los elementos de la ciencia ficción de Isaac Asimov y Philip K. Dick, enfocándonos en aspectos como la naturalidad de los individuos, las sociedades de control y las líneas que separan lo humano de lo artificial como bases para la reflexión filosófica. A través de este ejercicio, examinaremos diversas obras de ambos autores, tales como El hombre bicentenario (Asimov 2019b), Satisfacción Garantizada (Asimov 2019a), La última pregunta (Asimov 2019a), ¿Sueñan los androides con ovejas eléctricas? (Dick 2017) y El hombre en el castillo (Dick 2021). El objetivo es identificar elementos que nos permitan interpretar el siglo XXI como una obra de ciencia ficción en constante desarrollo. (shrink)

Linguistics of Saying is to be analyzed in the speech act conceived as an act of knowing. The speaking, saying and knowing subject, based on contexts and the principles of congruency and trust in the speech of other speakers, will create meanings and interpret the sense of utterances supplying the deficiencies of language by means of the intellective operations mentally executed in the act of speech. In the intellective operations you can see three steps or processes: first the starting point, (...) intuition or aísthesis; second, the process of abstraction; and third, the inverse: the process of determination or fixing the construct created. (shrink)

Linguistics of saying studies language in its birth. Language is the mental activity executed by speaking subjects. Linguistics of saying consists in analyzing speech acts as the result of an act of knowing. Speaking subjects speak because they have something to say. Tthey say because they define themselves before the circumstance they are in. And this is possible because they are able to know. Speaking, then, is speaking, saying and knowing. In this sense there is a progressive determination. Knowing makes (...) possible saying, and saying determines speaking, or, in other words: speaking involves saying and knowing, and saying involves knowing. The problem thus is to determine the meaningful intentional purpose of the individual speaker to say something in every speech act. (shrink)

Some proponents of moral bioenhancement propose that people should utilize biomedical practices to enhance the faculties and traits that are associated with moral agency, such as empathy and a sense of justice. The hope is that doing so will improve our ability to meet the moral challenges that have emerged in our contemporary, globalized world. In this paper, we caution against this view by arguing that biomedically inducing more empathy may, in fact, diminish moral agency. We argue that this type (...) of increase in empathy would not be effective for addressing empathy’s vulnerability to the biases that can undermine moral judgment. Furthermore, doing so may undermine the important capacity to regulate empathy. We determine that if the moral enhancement project is to be a serious one, it must address these challenges. (shrink)

The human subject in as much as he knows transforms the sensitive and concrete (the thing perceived) into abstract (an image of the thing perceived), the abstract into an idea (imaginative representation of the thing abstracted), and ideas into contents of conscience (meanings). The last step in the creation of meanings, something being executed in the speech act, consists in fixing the construct mentally created thus making it objectified meanings in the conscience of speakers. The interchange amongst the different steps (...) in the creation of meaning manifests lógos, the state lived by speakers in their interior when speaking, created and developed in words and because of words. (shrink)

When we speak of language we usually use the concept of a particular language. In this sense the concept denoted with the word language may vary from one language to another. Real language (=the language spoken) on the contrary is the reality lived by speakers thus encompassing complex and multifarious activities. Depending on the language spoken, the modes of thinking, modes of being in the conception of things, and systems of beliefs transmitted by means of particular languages, denote the living (...) reality of language with different grammatical categories. The concept “language” is expressed sometimes with a noun, thus denoting something existing in it; sometimes with a verb, thus denoting an action or an activity; and sometimes with an adverb, thus denoting the mode of an activity. The reality or degree of reality implicit in these grammatical categories involves a particular mode of thinking, prompted with a particular mode of being in the conception of things. Because of this it is necessary to distinguish the concept of language as something different from the reality of language. But first of all it is necessary to determine the reality or degree of reality of both the reality lived by speakers and the thing usually conceived of as language or a language. (shrink)

Meaning as the original function of language is the arrangement of internal things on the part of the creative and historical individual subject who speaks a particular language. Meaning constitutes the series of contents making up the linguistic world human subjects can manage real things with. Real things are not described with meanings but merely represented and designated. Meanings represent the essence of things thus making them members of a category. In this sense, meaning is the base to create things (...) in as much as they constitute entities. Only through the operation of determination can meanings designate individual real things. Since meaningful categories are intended to particular purposes, meaning is intentional and inclusive. (shrink)

The most comprehensive manifestation of language can be seen in the activity of speaking. In it the activity of speaking cannot be understood unless it is referred to the concepts of language and a language. Anything in language can be found in the activity of speaking. Because of this you can find what language is if you abstract from the innumerable manifestations of the activity of speaking.

The changes known as the loss of inflexions in English (11th- 15th centuries, included) were prompted with the introduction of a new mode of thinking. The mode of thinking, for the Anglo-Saxons, was a dynamic way of conceiving of things. Things were considered events happening. With the contacts of Anglo-Saxons with, first, the Romano-British; second, the introduction of Christianity; and finally with the Norman invasion, their dynamic way of thinking was confronted with the static conception of things coming from the (...) Mediterranean. The history of English from the 11th to the 15th century meant the introduction, confrontation and adoption of a new mental conception of things, the static way of conceiving of things, both modes of thinking defining the language today. (shrink)

Meaning defines language because it is the internal function of language. At the same time, meaning does not exist unless in language and because of language. From the point of view of the speaking subject meaning is contents of conscience. From the point of view of a language, meaning is the objectification of knowledge in linguistic signs. And from the point of view of the individual speaking subject, meaning is the expressive intentional purpose to say something.

Language is nothing but human subjects in as much as they speak, say and know. Language is something coming from the inside of the speaking subject manifest in the meaningful intentional purpose of the individual speaker. A language, on the contrary, is something coming from the outside, from the speech community, something offered to the speaking subject from the tradition in the technique of speaking. The speech act is nothing but the development of an intuition by the subject thus transforming (...) it in words of a language. It is both individual and social. Since human subjects are free and historical, the study of speech acts is hermeneutics, that is, interpreting speech acts with knowing and the human reality. (shrink)

A theory of knowledge is the explanation of things in terms of the possibilities and capabilities of the human way of knowing. The human knowledge is the representation of the things apprehended sensitively either through the senses or intuition. A theory of knowledge concludes about the reality of the things studied. As such it is a priori speculation, based on synthetic a priori statements. Its conclusions constitute interpretation, that is, hermeneutics. Linguistics as the science studying real language, that is, the (...) language spoken, reverts to human subjects in as much as they speak, say and know. Language thus must be studied as a theory of knowledge. (shrink)

Language exists because human subjects define themselves in the circumstance they are in. This is possible because they are able to know, not directly through their senses only, but adding something new to the construct they create in their conscience. The main thing they add to the construct created is categories, something invented or fabricated by the human subject at the moment of speaking.

Language is nothing but human subjects in as much as they speak, say and know. Language is something coming from the inside of the speaking subject manifest in the intentional meaningful purpose of the individual speaker. A language, on the contrary, is something coming from the outside, from the speech community, something offered to the speaking subject from the tradition in the technique of speaking. The speech act is the performance of an intuition by the subject, both individual and social.

Human beings make themselves with language in history. Language defines human beings making them subjects of their being and mode of being. In this sense language is essential and exclusive of humans. The problem with language consists in explaining the reality of language, something internal to speakers but manifesting itself as external to them.

El presente artículo pretende reflexionar en torno a la problemática de la potencial sustitución o remplazo del ser humano por parte de la tecnología de la automatización. El debate, tan antiguo como la modernidad, ha sufrido en los últimos tres años un impulso sorprendente debido a la aparición en la esfera pública de los algoritmos probabilísticos productores de textos o imágenes: las llamadas IA generativas. En un contexto de discursos sensacionalistas arrastrados por un alarmismo o utopismo fomentado por las estrategias (...) comerciales de las «big tech», el presente trabajo se propone pensar críticamente los términos del problema, ahondando en lo que hay ontológica y políticamente en juego en esta supuesta sustitución. Este artículo propone que el problema puede ser adecuadamente reenfocado si se entiende que en el origen del sujeto moderno no yace ninguna cualidad distintivamente humana, sino el vacío de un movimiento tropológico de (auto)sustracción siempre en marcha. (shrink)

El objetivo de este artículo consiste en abordar algunos argumentos de la filosofía de J. Rancière relacionados con la necesidad de repensar el comunismo. La hipótesis de trabajo insiste en señalar que Rancière no defiende ningún proyecto comunista. Esto al menos por tres razones: no hay igualdad de las inteligencias, el comunista funge como profesor explicador en aras de concientizar a los embrutecidos, el comunismo pertenece a una temporalidad histórica teleológica, lo que a su vez supone un aplazamiento de la (...) emancipación. Finalmente, cerramos este diálogo con las posibilidades presentes de esta otra forma de concebir la igualdad y la emancipación. (shrink)

El acto lingüístico como acto de hablar, decir y conocer es una actividad que realiza el sujeto desde lo profundo de su conciencia. Consiste en la síntesis cognoscitiva que realiza el hablante de su intuición y de lo que añade mediante su imaginación y su razón, convirtiéndola en palabras de una lengua. El acto lingüístico y, por tanto, el lenguaje, es la proyección hacia las cosas de lo que el sujeto realiza en su interior. Las cosas así tienen un grado (...) de realidad relativo, el que el sujeto les da proyectando su intención significativa hacia lo que le rodea, utilizando para ello las palabras de una lengua, creando así su verdad o su logos. Mi intención en este artículo es reflexionar sobre la realidad humana del acto lingüístico en cuanto que es la respuesta del sujeto que vive una situación dada. (shrink)

Accurate measurement of livestock weight is a primary indicator in the meat industry to increase the economic gain. In lambs, the weight of a live animal is still usually estimated manually using traditional scales, resulting in a tedious process for the experienced assessor and stressful for the animal. In this paper, we propose a solution to this problem using computer vision techniques; thus, the proposed procedure estimates the weight of a lamb by analysing its zenithal image without interacting with the (...) animal, which speeds up the process and reduces weighing costs. It is based on a data-driven decision support system that uses RGB-D machine vision techniques and regression models. Unlike existing methods, it does not require walk-over-weighing platforms or special and expensive infrastructures. The proposed method includes a decision support system that automatically rejects those images that are not appropriate to estimate the lamb weight. After determining the body contour of the lamb, we compute several features that feed different regression models. Best results were achieved with Extra Tree Regression ($R^{2}$=91.94%), outperforming the existing techniques. Using only an image, the proposed approach can identify with a minimum error the optimal weight of a lamb to be slaughtered, so as to maximise the economic profit. (shrink)

Previous scientific contributions show that interactive learning environments have contributed to promoting learners' learning and development, as interaction and dialogue are key components of learning. When it comes to students with special needs, increasing evidence has demonstrated learning improvements through interaction and dialogue. However, most research focuses on children's education, and there is less evidence of how these learning environments can promote inclusion in adult learners with SEN. This article is addressed to analyse a case study of an interactive learning (...) environment shared by adults with and without special needs. This case shows several improvements identified by adult learners with special needs participating in this study. Based on a documental analysis and a qualitative study, this study analyses a context of participatory and dialogic adult education. From the analysis undertaken, the main results highlight some improvements identified in the lives of these adult women and men with SEN, covering educational improvements, increased feeling of social inclusion, and enhanced well-being. (shrink)

Este artículo tiene como objetivo plantear la posibilidad de desprecarizar la vida a través de la biopolítica afirmativa de Roberto Esposito y el concepto de disenso de Jacques Rancière. La hipótesis de trabajo que guía nuestra reflexión indica que ya no es suficiente señalar cómo el poder se ejerce sobre la vida; por el contrario, hoy más que nunca es necesario afirmar el poder de la vida a través de una biopolítica afirmativa y posibilitar disensos como nuevas formas de pensar, (...) decir y sentir. Finalmente, pensamos en cómo transformar las vidas precarias subsumidas en la sobrevivencia a través del poder de una vida que no se conforma con discursos derrotistas sin potencia política alguna. (shrink)

Una de las medidas del Ministerio de Educación del Perú frente a la emergencia sanitaria mundial COVID 19; fue decretar de forma inmediata la continuidad del servicio en la modalidad de educación a distancia; generándose una crisis propia del proceso de adecuación y tránsito a una nueva forma de enseñar. El objetivo fue: Determinar el nivel de percepción de los docentes de educación básica, respecto a su trabajo pedagógico en esta modalidad. Obteniéndose entre otros resultados, una percepción regular (56.8%) en (...) la dimensión: competencias necesarias para el manejo de herramientas virtuales indispensables para desempeñarse en esta nueva modalidad. (shrink)

After the approval of a code of ethics, the creation of a permanent board‐level ethics committee is the next step in the institutionalization of business ethics. This study explores how the board's structure and demographic characteristics explain the decision to form an ethics committee. The analysis is based on the constituents of the Standard and Poor's Europe 350 index. Consistent with our hypotheses, we find that ethics committees are more likely to be found in firms with a lower presence of (...) executive directors and of directors holding MBA degrees. However, we also observe that boards chaired by executive directors seem to favor the creation of an ethics committee. Additionally, as we had anticipated, firms with stronger agency conflicts seem to be more willing to create committees. The analysis conducted with segmented samples reveals that the model has greater explanatory power when applied to firms from common‐law and French civil‐law countries than when applied to firms from the German–Scandinavian civil‐law area. Finally, our results indicate that a firm's country of origin is a more influential factor in explaining the decision to create an ethics committee than the industry to which it belongs or even the magnitude of its agency conflicts. (shrink)

La lengua española nació cuando los hablantes del latín de la península Ibérica cambiaron de modo de pensar. Desde el pensar absoluto latino, asimilaron el pensar substantivo de los griegos a través del pensar cristiano. Haciendo una síntesis de estos tres pensares absolutos, crearon el pensar individual, el pensar abstracto y el pensar real. De este modo crearon lo que se puede designar como una ontología lingüística, la manifestación directa del pensar español. Los modos de pensar tienen que ver con (...) los modos de concebir lo que nos rodea. Ambos a dos preceden y determinan el pensamiento y la manifestación de las actividades libres del hombre, tanto si este es considerado individualmente, como si es considerado socialmente dentro del conjunto de hablantes que participan y contribuyen dentro de una comunidad lingüística. (shrink)

El lenguaje o la actividad cognoscitiva del ser humano que se debate en su lucha contra la circunstancia en la que le ha tocado vivir es hablar, decir y conocer. El hombre habla porque tiene algo que decir, dice porque se define a sí mismo ante la circunstancia en la que vive en cada momento, y esto es posible porque conoce de forma creativa. En este sentido el decir determina el hablar, por arriba, y el conocer por abajo. El conocer (...) humano empieza en una sensación sensible, la aísthesis, la cual es transformada en un universal, extracto o concepto, logos, el cual es el fruto de una serie de operaciones intelectivas realizadas por el propio sujeto en u solo acto, el acto único de hablar, decir y conocer. (shrink)

Mi concepción sobre el lenguaje parte de tres realidades ciertas: el hablar (Coseriu), el decir (Ortega y Gasset), y el conocer (Descartes, Kant, Ortega y Gasset), tres realidades tan ciertas como que yo vivo porque estoy haciendo algo ahora mismo. Y este hacer algo constituye mi vida (Ortega y Gasset). Yo soy porque vivo y porque tengo la necesidad de hablar con otros seres humanos, quienes constituyen mi circunstancia, para definirme a mí mismo (decir) sobre aquello de lo que hablo (...) para conseguir un fin, aunque este sólo sea pasajero y volátil. La aparición del hablar, decir y conocer en el acto lingüístico nos revela el pensamiento y lo que llamamos el lenguaje y la lengua. Además, estas realidades radican en mí, en el ser humano, y manifiestan la condición de ser del ser humano, quien es capaz de conocer creativamente, definirse ante la situación que analiza antes de hablar (=decir), y de hablar utilizando palabras que no son suyas sino de la comunidad lingüística (=la lengua, Coseriu) en la que vive (Ortega y Gasset). Así, pues, considero el lenguaje como realidad que subyace en la conciencia del ser humano individual que habla, dice y conoce. (shrink)

This volume brings together eminent theologians, philosophers and political theorists to discuss such questions as how religious understandings have shaped the moral landscape of contemporary culture; the possible contributions of theology and theologically informed moral argument to contemporary public life; the problem of religious and moral discourse in a pluralistic society; and the proper relationship between religion and culture.

El presente artículo hace un recuento de los andragogos que han aportado para la construcción de la Andragogía, que como ciencia incipiente, tiene aún muchas oportunidades de mejora para que los adultos estén en una situación de libertad en sus procesos de aprendizajes. Palabras claves: Andragogía, Facilitadores, Proceso de Orientación-Aprendizaje.

Business Ethics: A European Review, EarlyView.

Este trabajo aborda la realidad actual de los medios de comunicación de masas y cómo los mitos del liberalismo a propósito de la libertad de expresión han sido sistemáti-camente destruidos. La tesis liberal de la separación entre lo público y lo privado ha desaparecido porque todas las empresas de comunicación están subordinadas al Estado. La confianza en el libre mercado ha producido la mayor concentración de empresas mediáticas. El "cuarto poder" no contribuye a la limitación del poder del Estado. La (...) lucha por la verdad ha sido sustituida por la manipulación de la opinión pública y por la mentira a favor del gobierno. (shrink)

Este artículo intenta explicar la emergencia de algunos ensamblajes educativos situados en el contexto de la pandemia del Covid 19. Para ello analiza y expone las principales características de la teoría de los ensamblajes desarrollada por el filósofo Manuel De Landa. Enseguida procuramos desarrollar una aproximación metodológica de lo escalar ascendiendo de lo micro a lo macro, en el caso de estudiantes, docentes, organizaciones, gobiernos, universidades, casas, en el contexto de la educación superior ante la educación remota y a distancia.

1. Le fe por la palabra -- 2. Topía y Utopía -- 3. Luz en la caverna.