A systematic review was carried out on the production and publication of research papers related to the study of the variables Administrative Accounting, Innovation, Financial Management and Sustainability, the PRISMA approach (Preferred Reporting Items for Systematic reviews and Meta-Analyses). The purpose of the analysis proposed in this document was to know the main characteristics of the publications registered in the Scopus and Wos databases and their scope in the study of the proposed variables, achieving the identification of 58 publications in (...) total. Thanks to this first identification, it was possible to refine the results through the keywords entered in the search button of both platforms, the following keywords: MANAGEMENT ACCOUNTING, INNOVATION, FINANCIAL MANAGEMENT, SUSTAINABILITY, reaching a total of 15 documents, excluding duplicates and those that did not meet the analysis criteria. From this analysis, it is expected to know the contributions of the scientific community to the study of the contributions of administrative accounting in sustainable financial management, in support of decision-making by senior management, always seeking the optimization of resources and increase profitability through innovation and the principles of sustainability. (shrink)

This article presented the concept of the sinister in the aesthetic work of the Spanish painter Francisco de Goya, who used his painting for a historical expressionism to capture the resistance and the Spanish impetus for independence from the French regime under the command of Napoleon Bonaparte. The analysis is based on a bibliographic and pictographic review on ductility of two categories: Goya and the representation of the sinister and the symbolic of painting in Iberian romanticism. It is intended to (...) demonstrate that, beyond a style, there exists in Goya art the hermeneutical supratextuality retained in the aesthetics of the sinister over the eternity of the canvas. From this reflection, it could be revealed that the aesthetic of the sinister mediated by the sublime becomes an expression that causes fascination, curiosity and at the same time rejection. Hence, when speaking of the sinister, we refer to that which is veiled and which needs to cast off its shadow, in order to be able to see itself clearly. In Goya, the tragic is connected: the faces full of drama reveal the disturbing reality of their surroundings and his work leaves encoded images of emotions, history and horror sealed in the murals of his room. It is at that moment that the sublime fulfills the fundamental role of being the bridge that allows access to knowledge in the face of the questions that are part of existence, since in the philosophical amazement it is sought to reveal the doubtful, hidden and disturbing that is part of our humanity. (shrink)

El objetivo del presente documento es analizar las ideas de espacio y tiempo en Hume y mostrar la peculiaridad de dichas ideas, puesto que no provienen de la experiencia y, por el contrario, son necesarias para ella. Para ello analizaré los argumentos que presentó Hume al abordar dichas ideas, con el fin de iluminar y proporcionar una comprensión diferente a la tradicional lectura que se hace de las nociones de espacio y tiempo de Hume, la cual está inmersa por la (...) postura newtoniana del espacio y el tiempo. Sin embargo, esta tarea no se puede realizar de manera aislada a las investigaciones de su tiempo sobre estas nociones, ni tampoco aislarla del sistema del que hace parte, es decir el sistema epistemológico humeano. Así, el primer paso será abordar a grandes rasgos las principales posturas de la época sobre este tema y, en segundo lugar, abordaré el problema en torno a las ideas de espacio y tiempo en Hume, que dividiré en dos partes: la lectura fuerte que se hace sobre estos temas; es decir, la lectura tradicional y la lectura débil que es la que propone Kemp Smith y es sobre la que sustentaré mi tesis: las ideas de espacio y tiempo en Hume son a priori. (shrink)

This article has as main objective, to present the problems on Hume’s version about believes and its interpretation. This has been of great importance not only on Humean philosophy, but also in the subsequent philosophical thinking due to the fact that his proposal is about the impossibility of reasoning on the matters of facts. Hence, the belief would supply the emptiness of reasoning, and it would fundament and be the motor of our actions in the absence of reasoning. The main (...) objective is to show belief not as a lived idea, as Hume presents it, but as a propositional attitude that moves us towards action. Therefore, belief can be understood as two different but closely related ways: as a propositional fact (we accept what we believe as true) and as a disposition to act. (shrink)

Our paper addresses the problem of a two-fold approach to skeptical inferences in the context non-monotonic logics. We tackle the problem through the analysis of ambiguous theories, such as the Nixon Diamond, as instantiated in non-monotonic inheritance networks, and the notion of an extension. Our paper presents a detailed description of the inner mechanisms underlying both approaches to skeptical inference, i.e. direct and indirect skepticism, and how each information processing policy is applied to ambiguous networks like the Nixon Diamond. Finally, (...) we discuss the extent and limitation of each approach, and we propose an alternative stance towards the existence of diverging implementations to skeptical inferences in non-monotonic reasoning. (shrink)

Este artículo se propone dar cuenta de los posicionamientos, caracterizaciones y normatividades que los periodistas argentinos ensayaron y pusieron a prueba en el espacio público a propósito de la controversia sobre el compromiso político en el periodismo. Retomando los trabajos que dieron lugar a la perspectiva sociológica francesa (Latour, Boltanski y Lemieux), buscará dar cuenta de los elementos nodales de la controversia y las formas de resolver los argumentos en las situaciones y contextos de su emergencia. El despliegue de la (...) controversia pondrá de manifiesto, finalmente, los marcos valorativos que les permiten a los periodistas actuar de acuerdo a la lógica de la actividad y a su sentido de justicia. (shrink)

Resumen El objetivo principal del artículo es ahondar en la experiencia de la tortura desde una postura fenomenológica con la finalidad de dilucidar las diferencias entre las posibles representaciones de la muerte que una persona puede experimentar y la vivencia de la tortura. De acuerdo con esta investigación, primero explicaré en qué sentido se tomará el fenómeno de la muerte, dando paso a la relación que el dolor y la tortura mantienen, para mostrar que la terrible naturaleza de esta actividad (...) no se encuentra ligada al violento proceso afectivo desencadenado mediante el dolor, sino a la impotencia que el ser humano siente al saberse torturado por otro. De esta forma, se rompe cualquier nexo que el torturado pueda tener con el mundo. La tortura no genera una experiencia realmente dada de la muerte, pero sí proporciona al sujeto trascendental la vivencia más cercana que podría tener de su propia muerte.The main objective in the article is to delve in the experience of torture from a phenomenological stance to elucidate the differences between the possible representations of death that a person can experience and the experience of torture. According to this investigation, first I explain in what sense the phenomenon of death will be understood, to give way to the relation that pain and torture have. In order to show that the terrible nature of torture it is not bound to the affective violent process that is triggered by pain, rather to the helplessness that the human being feels when it knows that he is being tortured by the other. In this way, the tortured breaks any nexus that it may have with the world. Torture does not generate a truly given experience of death, but it does provide the transcendental subject with the closest experience that he may have of his own death. (shrink)

Este artículo estudia los mecanismos de circulación de intelectuales hispanoamericanos en Colombia durante la segunda mitad del siglo xix. Dicho período evidenció una modernización de la prensa y el mercado del libro en la región, que expandió el espacio de acción de los intelectuales, generando conexiones entre ellos y permitiendo el desarrollo de un debate continental, especialmente alrededor del liberalismo. En particular, el liberalismo colombiano tuvo álgidos debates con el liberalismo chileno. A raíz de los intercambios, se consolidó una comunidad (...) intelectual hispanoamericana. (shrink)

La exploración sobre la naturaleza, el significado y la estructura del concepto de crisis, y la definición misma de una crisis social convocan, primero, al uso, por lo general, ambiguo del término y, segundo, a las condiciones que manifiesta el mundo contemporáneo. Así, en este libro se procura analizar el, popularmente empleado pero poco esclarecido, concepto de crisis, sobre todo, en dos autores de la segunda generación de la teoría crítica, Habermas y Offe. La intención fundamental del texto es crear, (...) a partir de estos autores, un enfoque para estudiar las dinámicas patológicas de las sociedades contemporáneas. (shrink)

This article is the result of a research that was carried out to obtain the degree of Master's Degree in Education in the postgraduate program of the Faculty of Education of the Popular University of Cesar and monographic work of the degrees in Mathematics and Computer Science and Mathematics and Physics of the same university. The main objective of this study was to analyze the influence of the family environment on the learning and academic performance of students in tenth grade (...) trigonometry from a public educational institution in the city of Valledupar. Applying a mixed method, the research employed a simultaneous integrated design, where quantitative and qualitative data were collected and analyzed at the same time. This approach allowed for a complete and nuanced understanding of the research questions, providing a holistic view by exploring family dynamics and environment and how these impact performance and understanding of trigonometry. As for the implications for educational practice, it is evident that there is a need to implement strategies that involve families in the teaching-learning process of trigonometry, since the data collected revealed a clear correlation between the level of parental participation in education and students' understanding of trigonometric concepts. In addition, the study found that a positive and supportive family environment contributed significantly to higher academic achievement in trigonometry. (shrink)

Plagiarism is a serious, yet widespread type of research misconduct, and is often neglected in developing countries. Despite its far-reaching implications, plagiarism is poorly acknowledged and discussed in the academic setting, and insufficient evidence exists in Latin America and developing countries to inform the development of preventive strategies. In this context, we present a longitudinal case study of seven instances of plagiarism and cheating arising in four consecutive classes of an Epidemiology Masters program in Lima, Peru, and describes the implementation (...) and outcomes of a multifaceted, “zero-tolerance” policy aimed at introducing research integrity. Two cases involved cheating in graded assignments, and five cases correspond to plagiarism in the thesis protocol. Cases revealed poor awareness of high tolerance to plagiarism, poor academic performance, and widespread writing deficiencies, compensated with patchwriting and copy-pasting. Depending on the events’ severity, penalties included course failure and separation from the program. Students at fault did not engage in further plagiarism. Between 2011 and 2013, the Masters program sequentially introduced a preventive policy consisting of: intensified research integrity and scientific writing education, a stepwise, cumulative writing process; honor codes; active search for plagiarism in all academic products; and a “zero-tolerance” policy in response to documented cases. No cases were detected in 2014. In conclusion, plagiarism seems to be widespread in resource-limited settings and a greater response with educational and zero-tolerance components is needed to prevent it. (shrink)

Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation process with the purpose of reducing the negative externalities that come from their economic activities. Within this context, environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover, environmental marketing and orientation are seen as valuable strategies to improve a (...) firm's competitiveness. However, the literature that has analyzed the link between environmental strategies and firms' results has been inconclusive and contradictory. In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm's marketing strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing firms. The results show that environmental marketing positively affects firms' operational and commercial performance and this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who affirm that environmental strategies positively affect firm's competitiveness while reducing environmental impact. (shrink)

A partir de un estudio longitudinal sobre cultura política en chilenos, discutimos la paradojal evidencia encontrada en la literatura que plantea que, por un lado, las actitudes políticas más pro-democráticas y anti-autoritarias se observarían en sectores sociales acomodados y, por otro lado, las actitudes más pro-conservadoras y anti-igualitaristas se observarían en grupos sociales dominantes. Nuestros datos muestran que el patrón de actitudes políticas (autoritarismo, apoyo a la democracia, conservadurismo y nacionalismo) es similar entre personas de derecha de estrato alto, izquierda (...) de estrato bajo, y centro de estrato medio. En cambio, quienes manifiestan una orientación política incongruente con su condición socioeconómica presentan actitudes políticas diferenciadas del patrón predominante. Concluimos que la paradoja puede resolverse explicando el patrón de actitudes políticas de un grupo en función del (des)ajuste de la orientación política a sus condiciones socioeconómicas. (shrink)

Diversität ist eines der zentralen Themen unserer Zeit. Sie durchdringt alle Lebensbereiche unserer Gesellschaften. Das Nachdenken über Diversität reicht von den Naturwissenschaften über die Geschichtswissenschaften, die Gesellschaftswissenschaften, die Philosophie bis zu den Künsten. Diversität ist zudem politisch und emotional beladen. Man denke an gesellschaftliche Minderheiten und ihre Rechte oder an das massive Artensterben unserer Tage. In diesem Buch wird nicht nur über Einzelaspekte von Diversität berichtet, es wird auch eine Synthese versucht. Drei einleitende Kapitel der HerausgeberInnen führen verständlich in komplexe (...) interdisziplinäre Problemzusammenhänge ein. Der Band versammelt 17 Beiträge namhafter Autorinnen und Autoren aus den Bereichen Kunst-, Kultur- und Wissenschaftsgeschichte, Medizin und Gesellschaftstheorie.00. (shrink)

Over the last decade the modeling and the storage of biological data has been a topic of wide interest for scientists dealing with biological and biomedical research. Currently most data is still stored in text files which leads to data redundancies and file chaos.In this paper we show how to use relational modeling techniques and relational database technology for modeling and storing biological sequence data, i.e. for data maintained in collections like EMBL or SWISS-PROT to better serve the needs for (...) these application domains. (shrink)

Forschungen zur verkörperten Intelligenz und zu den symbolischen Vermittlungen des menschlichen Geistes werden bislang zumeist in getrennten Disziplinen betrieben. Die aus der Kulturphilosophie, Kunst- und Bildwissenschaft, Theologie, Medizin, Psychiatrie, Psychologie und Kognitionswissenschaft stammenden Beiträge des Bandes vereint jedoch das gemeinsame Ziel, einen umfassenden Begriff von Verkörperung zu entwickeln, der die Grenzziehung zwischen kulturalistischen und naturalistischen Ansätzen überwindet.

Over the last decade the modeling and the storage of biological data has been a topic of wide interest for scientists dealing with biological and biomedical research. Currently most data is still stored in text files which leads to data redundancies and file chaos.In this paper we show how to use relational modeling techniques and relational database technology for modeling and storing biological sequence data, i.e. for data maintained in collections like EMBL or SWISS-PROT to better serve the needs for (...) these application domains.For this reason we propose a two step approach. First, we model the structure (and therefore the meaning of the) data using an Entity-Relationship approach. The ER model leads to a clean design of a relational database schema for storing and retrieving the DNA and protein data extracted from various sources. Our approach provides the clean basis for building complex biological applications that are more amenable to changes and software ports than their file-base counterparts. (shrink)

We present in this article a compression system that uses STEP compliant standards for the compression and design review visualization of large CAD data sets. Our approach is orthogonal to the traditional techniques applied in the field, as we complement previous works by introducing semantic criteria along with algorithms for the categorization, simplification and user-oriented adaptation of the engineering components described by domain-specific standards. As an example, we have implemented two test cases in two specific domains – ISO-STEP 13013-AP227 in (...) the case of industrial Plant Design, and CIS/2 in the case of Steel Detailing Design (Structures Design). (shrink)

RESUMEN Se analiza si la versión de la justicia como equidad, presentada en El liberalismo político, es genuinamente una concepción política. Se examina el problema de la razonabilidad de las doctrinas comprehensivas, y se indaga luego si el argumento en dos etapas afecta la integridad estructural del liberalismo político. Se concluye que J. Rawls fracasa en su intento de justificar un liberalismo independiente de una doctrina comprehensiva de carácter liberal. ABSTRACT The article analyzes whether the conception of justice as fairness, (...) set forth by Rawls in Political Liberalism, is a genuine political conception. It first examines the issue of reasonableness of comprehensive doctrines and then goes on to inquire whether the two-step argument affects the structural integrity of political liberalism. The paper concludes that J. Rawls fails in his attempt to justify liberalism independently of a comprehensive liberal doctrine. (shrink)

La literatura sobre razonamiento probatorio busca incidir en la determinación de los hechos en los procesos judiciales. Para alcanzar dicho propósito, no basta con dirigir la mirada hacia disciplinas extrajurídicas exitosas e integrar lo que de ellas pueda extraerse a las teorías jurídicas de la prueba y a la práctica judicial. Es necesario, además, considerar el tipo de hechos a probar, los roles de las reglas jurídicas aplicables, y asumir que litigantes y jueces, actuando en un contexto institucional, podrán ser (...) más o menos agudos en la discusión fáctica, entre otras cosas. Minimizar la influencia de tales factores expone a los estudios probatorios a tener un bajo rendimiento práctico. Algo de esto ha ocurrido con la llamada concepción racionalista de la prueba. Su innegable aporte al debate académico en español no ha ido a la par de su impacto judicial. Para explicar esta brecha entre teoría y práctica, identificamos tres creencias-obstáculo que afectan a su discurso sobre la prueba y que deben ser sorteadas si lo que se busca es influir en la forma en que se juzgan los hechos en un sistema judicial realmente existente. (shrink)

The assembly of products or components by operators in industries is a complex task with recurring problems. In these processes, operators often make errors that can lead to defective products. Therefore, they need to be inspected later to verify their correct assembly. The main problems are caused by several reasons including high employee turnover, lack of experience in manufacturing specific products or confusion in interpreting instructions to assemble similar components. In this paper, a novel structured language aimed to describe the (...) required actions to manufacture a product in industrial assembly environments is presented. The main contribution is to provide a formal language to feed automatic systems that can verify through visual control whether the actions performed by the operator are carried out following the standard described by this language. In general, the use of this formal language will allow to minimize the negative impact of errors during assembly and to reduce waste in many forms in the industry. (shrink)

The objective of this article is to analyse cultural influences when French companies cooperate with Mexican companies (subsidiaries of the French, established in Mexico) in the field of automotive manufacturing. An OEM supplier and a final assembly plant were selected to perform the study. Interviews with the workers, supervisors and managers have been performed. Case studies were collected in order to analyse the problems and to illustrate technical as well as cultural solutions. The analysis showed that important differences and coincidences (...) in the manufacturing solutions could be explained from the cultural (French and Mexican) standpoint. The conclusions integrate some recommendations for French and Mexican companies that are in actual cooperation or that are planning to globalise in the corresponding countries. (shrink)

ISSN:1909-9711 (En línea) Misión La Revista Acta Colombiana de Psicología publica hallazgos originales de las investigaciones en Psicología y de esta disciplina en diálogo con otras, con el propósito de divulgarlas a la comunidad universitaria y a todas las personas interesadas en conocer sus nuevos avances y aplicaciones a distintos campos y necesidades de la sociedad contemporánea.

Peirce’s idea of an unlimited community has been usually analyzed from its role in science and the normative ideal of truth. However, it is essential to understand the role of the community of inquiry in light of the other normative sciences, aesthetics and ethics, since according to Peirce, any endeavor to know that is not guided by the esthetical ideal of admirable per se should not be considered as proper science, but as a power tool to benefit some elite. This (...) article aims to analyze Peirce’s idea of community of inquiry in light of sentimentalism and the normative sciences in order to evidence that such community is not elitist, but open, insofar as it is also lured by the summum bonum and the admirable per se. Finally, we provide a more organic reading of Peirce’s work, opening the way to consider possible consequences of this position from an ethical and political perspective. (shrink)

Meeting 5G high bandwidth rates, ultra-low latencies, and high reliabilities requires of network infrastructures that automatically increase/decrease the resources based on their customers’ demand. An autonomous and dynamic management of a 5G network infrastructure represents a challenge, as any solution must account for the radio access network, data plane traffic, wavelength allocation, network slicing, and network functions’ orchestration. Furthermore, federation among administrative domains (ADs) must be considered in the network management. Given the increased dynamicity of 5G networks, artificial intelligence/machine learning (...) (AI/ML) solutions are strong candidates able to learn, and take quick provisioning decisions upon fast changes in network conditions. Therefore, this chapter presents an analysis of the state-of-the-art solutions for 5G networks’ management, where AI/ML solutions are discussed and compared with traditional methods. Additionally, the chapter provides a technology overview of both standards, and existing solutions regarding the 5G network management, and directions toward the integration of AI/ML in 5G networks. (shrink)

Después de la publicación de su tesis doctoral titulada La acción (1893), el filósofo francés Maurice Blondel escribió algunas obras en las que trató asuntos de enorme importancia, tanto en el campo filosófico como teológico, que desarrollaron las temáticas centrales de La acción, obra que a finales del siglo XIX generó tanto revuelo en el ambiente filosófico francés. Con la conciencia de su actualidad y su inmenso valor para una perspectiva novedosa de la metafísica y el diálogo fe-razón, se pretende (...) aquí una aproximación a cuatro obras que los estudiosos del pensamiento blondeliano han llamado “menores”. El presente artículo desarrolla los principales aportes de dichas obras a la reflexión filosófica contemporánea, indagando al mismo tiempo por la filosofía de la acción en cada una de ellas. Después de una corta biografía del pensador en cuestión, se abordará el significado de la filosofía de la acción con vistas a su elucidación para el lector. Posteriormente se presentará el contexto histórico de cada obra y se mostrarán sus vínculos con La acción, para terminar con algunas reflexiones que su lectura suscita en nuestro tiempo, cuyos desafíos son similares a los que Blondel tuvo que enfrentar en su momento. (shrink)

Is the societal-level of analysis sufficient today to understand the values of those in the global workforce? Or are individual-level analyses more appropriate for assessing the influence of values on ethical behaviors across country workforces? Using multi-level analyses for a 48-society sample, we test the utility of both the societal-level and individual-level dimensions of collectivism and individualism values for predicting ethical behaviors of business professionals. Our values-based behavioral analysis indicates that values at the individual-level make a more significant contribution to (...) explaining variance in ethical behaviors than do values at the societal-level. Implicitly, our findings question the soundness of using societal-level values measures. Implications for international business research are discussed. (shrink)

El interés de la presente compilación es el de recoger algunas de las principales reflexiones del pensamiento político contemporáneo. Se propone como tarea central el examen y la problematización de algunos presupuestos extendidos en la tradición de la filosofía occidental. Por medio de este cuestionamiento, se busca desestabilizar asunciones que atraviesan nuestros modos habituales de concebir el sujeto, la acción y el espacio políticos, y de comprender la manera como estos son configurados por el lenguaje. Es así como una amplia (...) gama de autores encuentra un espacio común de discusión: la urgencia de plantear alternativas tanto crítica como de compresión de lo político, que permitan movilizar nuevas maneras de concebir la acción y la configuración de nuestros modos de ser en común; alternativas que incluso pueden encontrarse ya allí, a la sombra de lo político, en sus recodos escondidos, silenciados; en lugares o motivos que tal vez han pasado desapercibidos por no hacer parte de un discurso e interpretación dominantes. En particular, interesa aquí rescatar aquellas reflexiones que abordan esta tarea desde tres ejes temáticos concretos: la pregunta por la relación entre ley y violencia, la necesidad de repensar el ser en común, y, por último, el problema de cómo concebir los pasajes y discontinuidades entre la singularidad de la contingencia histórica, cultural, lingüística, y la posibilidad o promesa de lo universal. (shrink)

Consider waiting in lines. On the one hand, they offer an ad hoc illustration of how the scarcity of commodities relates to supply and demand. In this respect, they recall what neoclassical economics posit as the general law of the market. On the other hand, queuing is often referred to as a basic form of social interaction among those who wait. In this perspective, waiting is not about individuals waiting for something, but about waiting together, social gatherings, collectives, or communities. (...) On a more conceptual level, L’empire de la valeur. Refonder l’économie pushes these opposing positions to their extremes and clearly opts for the latter . Rejecting neoclassical frameworks for treating scarcity as a reality prior to exchange it holds that value results from a social process . As indicated by the book’s subtitle, this is not a minor operation. According to André Orléan, economist (Paris School of Economic .. (shrink)