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)

En este trabajo realizamos una revisión historiográfica sobre la fabricación de anatomías artificiales que fueron ampliamente demandadas como herramientas didácticas en la enseñanza de la naturaleza, entre finales del siglo XVIII y principios del XX. Se analizan los contextos educativos y sociales que favorecieron la amplia difusión de este tipo de artefactos en el comercio de la cultura científica, y se describen las técnicas de manufactura. Se concluye que estos artefactos, fruto del ingenio humano, son fuentes materiales de extraordinario valor (...) para comprender la construcción y evolución de la ciencia, los avances en los recursos pedagógicos y las innovaciones tecnológicas. (shrink)

Gracias a Genette, que identificó la voz narrativa y la diferenció del modo, es posible estudiar aspectos vinculados a las peculiaridades de quien se expresa en la narración. El estudioso francés planteó la importancia de la observación y del análisis de los aspectos relacionados con el tiempo y con el sujeto de la enunciación que residen en el discurso narrativo, pues sus múltiples variaciones reflejan uno de los valores identificativos de los textos contemporáneos. El lector es guiado por una voz (...) que transmite una información que, asumida y referida por la figura de un personaje o por una entidad independiente de la otra, pretende captar su atención y obtener con ella el pacto narrativo. Para que se dé esta situación, entre otros factores, debe articularse en función de las exigencias del lector posible. Estas, según Genette son las que reflejan las relaciones entre las diferentes instancias narrativas... (shrink)

Resumen: El presente trabajo explora el estatuto del arte en la filosofía de Spinoza, en el marco de la inversión copernicana que da origen a la estética y del barroco holandés. Si bien el pensamiento spinozista se inscribe en la conversión antropológica, en donde lo bello resulta ser un efecto en el sujeto y no una cualidad de los objetos, su comprensión del arte es inasimilable a la “estética” como ámbito diferenciado y autónomo que se consolida en el siglo XVIII, (...) y más bien concibe el arte integrado a la vida y a la experiencia común -a la vez que, en cuanto praxis de origen corporal al alcance de cualquiera, presenta puntos de contacto con las vanguardias históricas del siglo XX-. Spinoza, según se propone en este texto, concibe la producción de “obras de arte” menos como un hecho estético que como una actividad corporal éticamente orientada a la vida buena.: The present work explores the status of art in the philosophy of Spinoza, within the framework of the Copernican revolution that gives rise to aesthetics and the Dutch Baroque. Although the Spinozist thought is inscribed in the anthropological conversion by virtue of which beauty turns out to be an effect on the subject and not a property of objects, its understanding of art is unassimilable to "aesthetics" as a differentiated and autonomous area that it was consolidated in the eighteenth century, and rather conceived art integrated to life and common experience -at the same time, as praxis of bodily origin within the reach of anyone, presents points of contact with the historical avant-gardes of the twentieth century-. Spinoza conceives the production of "artworks" less as an aesthetic fact than as a body activity ethically oriented to the good life. (shrink)

This study analyses the emotional exhaustion of students inhigher education, derived from the extremely technology-relatedstrain associated to the current COVID-19 pandemic in a conservation of resources’ approach. Technostress, as source of emotional exhaustion, was investigated in a sample of 333 students in a medium size public university in Spain. Data was collected in May 2020, during the COVID lockdown. After literature review, a structural model was developed, linking technostress with emotional exhaustion. Results confirm the expected cause-effect relationships. In addition, the (...) study reveals two mediator variables that must be considered when managing students′ suffering, perceived stress and intrapersonal conflicts. This study contributes to the academic literature in the field of managing and mitigating suffering. They do so by providing both new knowledge and empirical evidence on the effects of technostress in the new generations that will soon join the working life. (shrink)

En este trabajo, exponemos una experiencia de digitalización de modelos anatómicos pertenecientes a colecciones históricas mediante fotogrametría a partir de ráfagas de fotografías, y también de videogrametría, con el fin de agilizar el proceso de toma de datos.Los resultados mostraron una clara disminución del tiempo requerido para la captura de imágenes con ambos métodos sin una pérdida de calidad significativa empleando la fotogrametría basada en ráfagas y una pérdida más evidente en el caso de la videogrametría.La principal conclusión de este (...) estudio es que estos métodos pueden ser de utilidad para la digitalización de colecciones anatómicas. (shrink)

La gamificación o ludificación, entendida como la aplicación de la filosofía del juego en contextos no lúdicos, está experimentando en los últimos años un desarrollo espectacular en áreas de diversa naturaleza. Si bien está más que comúnmente aceptado que las funciones principales de los museos consisten en preservar y dar a conocer sus colecciones, resulta fundamental que logren conectar de manera satisfactoria con los usuarios empleando para ello medios y estrategias innovadoras y accesibles. En las siguientes páginas ponemos de manifiesto (...) cómo la gamificación no es sino un recurso idóneo para motivar, fidelizar e influir en el comportamiento de los usuarios. (shrink)

More and more studies and research have found a positive relationship between the participation of young people in altruistic activities and helping others, but it is interesting to discover a relationship of that personal and vocational satisfaction in the preparation and training in a profession as important to society as teaching. For students who begin university studies related to teaching, their psychological well-being and motivation towards this activity are very relevant aspects to consider. The access to and attainment of a (...) University Degree with a great vocational character, such as that of Pre-School Teacher or Primary Education Teacher, can benefit the students who will be in charge. These future educational professionals will have adequate motivation and maintain a psychological well-being that, in short, will favour their personal balance and will impact their future students. This research aims to analyse the degree of psychological well-being and its relationship with the motivation towards starting the teaching career. A sample of 233 students and students aged between 17 or 19 years of age who are beginning university studies at the School of Education of Ciudad Real was selected. All participants are enrolled in the first year of the Degree in Pre-school and Primary Education. The relationship between the psychological well-being of the students and their motivation towards attaining a professional teaching career was analysed. Other variables such as age or sex were also taken into account. A quantitative study was carried out and the Ryff Psychological Welfare Scale and the Intrinsic Motivation Questionnaire (IMI) were used. Once the results were analysed, it was observed that there is a positive correlation between the perception of psychological well-being that the participants have and their motivation towards the beginning of university studies, whose professional focus is mainly direct teaching with the students of the early stages of Pre-school and Primary Education. There are also some significant differences, considering the age and sex of the participants. The vocational character of university preparation for the teaching profession may determine that students who begin their Degree studies have an important motivation towards the performance of their professional future. (shrink)

Este volumen colectivo, editado por Nuria Sánchez Madrid, Paula Satne y Larry Krasnoff, constituye un aporte sustancial al estudio de la filosofía kantiana del derecho. Dadas las limitaciones de espacio, podré detenerme brevemente únicamente en algunas de las contribuciones que enriquecen el volumen, si bien todas son muy valiosas y originales.

There is strong evidence suggesting that harm reduction policies are able to reduce the adverse health and social consequences of drug use. However, in this article I will compare two different countries to demonstrate that some social aspects lead to the adoption or rejection of harm reduction policies. In this case, countries where drugs are seen as a security concern are less likely to adopt these harm reduction policies. For that purpose, I will compare Colombia and Uruguay’s political, normative, and (...) social aspects, which are considered drivers in the adoption of harm reduction policies, as well as how those factors influence the treatments available for substance abuse disorders. (shrink)

El texto de Oscar Robledo nos transporta hacia un París muy distinto de aquel de las postales, donde convive la miseria del mundo con la opulencia de los “exitosos”. Una ciudad hermosa y brillante, donde polulan también los cuerpos semiproletarizados de los estudiantes latinoamericanos y tantos otros inmigrantes; los mismos que viven en 12 metros cuadrados y que combaten la soledad, el hambre y la precariedad mediante el calor de sus cuerpos y los encuentros sexuales casi frenéticos. Más allá (...) de los lugares comunes y los estereotipos, la descripción de la vida de estos seres insertos en una de las ciudades más ricas del mundo, es una crónica del subdesarrollo en el corazón del país que inventó el lujo. Es la historia de tantos soñadores ávidos de una cultura que apenas los recibe con la indiferencia de quien se siente parte de una civilización “superior”. (shrink)

A veces se argumenta que la acción tiene primacía sobre la cau salidad. Esto se puede entender de dos maneras: que la causalidad es una proyección de la acción al ámbito natural o que la causalidad presupone un agente que actúa. Defiendo que la primera tesis es falsa y que la segun da sólo liene sentido desde una teoría realista de las causas.

I offer a phenomenological description of undocumented immigrant reason, provisionally understood as a sort of historical reason grounded on undocumented immigrant life. That is, the categories of undocumented immigrant reason are resources for undocumented immigrant existence and are inscribed in the historical memory of immigration (they are shared and communal), accessed by immigrants in stories, anecdotes, and interpersonal trauma. Abstracting from personal experience, testimony, popular culture, and elsewhere, I propose a fragmentary list of these categories of undocumented immigrant reason, a (...) list that includes journeying, crossing/nepantla, uncertainty/zozobra, nostalgia, and return. These categories, which structure undocumented immigrant reason, are reflected in beliefs and attitudes about migration, belonging, the contingency of life, the centrality of memory, and the meaning of death. Constitutive of immigrant rationality are beliefs and ways of being that lend meaning to immigrant life, including those beliefs and ways of being that place immigrants in closer proximity to fundamental human truths. (shrink)

We report a solution to an open problem regarding the axiomatization of the convex hull of a type of nonclassical evaluations. We then investigate the meaning of this result for the larger context of the relation between rational credence functions and nonclassical probability. We claim that the notions of bets and Dutch Books typically employed in formal epistemology are of doubtful use outside the realm of classical logic, eventually proposing two novel ways of understanding Dutch Books in nonclassical settings.

The relationship between social and financial performance (CSP – FP) has been a main objective in the literature on business management, as it would provide an economic justification for the social investment insofar as it contributes to the creation of value. This relationship has been empirically tested by several authors though without using a theoretical model that sustains this relationship. The aim of this article is to propose a theoretical model of the process of the creation of value from the (...) reputation generated by companies, integrating the factors that have been shown to be more relevant in this process from previous research, in such a way that hypotheses are put forward regarding the existence of this relationship and the factors that determine it. Finally, an empirical test is performed using the 100 most prestigious companies operating in Spain during 2004. (shrink)

This paper explores and expands upon Jorge Gracia's reasons for the apparent lack of Hispanics in US philosophy. The point is to explain the underrepresentation of Hispanics in philosophy, with a focus on a specific subgroup of Hispanics, namely, "homegrown" US Hispanics. This group wasentirely missing from the "established" ranks in Gracia's census. I propose a phenomenological explanation for this lack, rooted in my experience as ahomegrown US Hispanic. This experience gives rise to a sense of identity described as "post-immigrant." (...) Those of us in the American philosophical establishment who share this identity, or who feel its pull, desire but hesitate to fully and authentically engage philosophy and the philosophical life, where thisrequires an uncompromising insertion of our cultural and historical identity into what we write and teach. The reason for the absence of homegrown Hispanicphilosophers who are willing to engage issues related to their circumstance as Hispanics is what I call, "the post-immigrant fear.". (shrink)

The focus of this paper is Mexican historicism. It has three objectives: first, to introduce English-speaking readers to the nature and history of Mexican historicism; second, to defend Mexican historicism against the charges of relativism usually raised against historicism in general and “Mexican” philosophy in particular; and third, to argue for what I call the transcendental, or alternatively, “liberatory,” nature of Mexican historicism—a nature with philosophical and political consequences. The hope is that by making the clarifications and determinations made here, (...) the tradition of Mexican philosophy, of which Mexican historicism is a key moment, may find its place in the increasingly pluralistic US philosophical landscape. (shrink)

First in-depth analysis of this important Mexican philosopher’s work.

There is no consensus in the literature about the nature of terrorism. The authors’ main claim is that this is ultimately the result of the coexistence of two senses of the term, the action and the actor sense, which are not fully congruent. Rather than trying to advocate a specific conceptualization, the authors provide in this article a map of the different ways in which scholars talk about terrorism. They identify first the set of terrorist actions and the set of (...) terrorist actors. Terrorist tactics are a variety of the power to hurt, based on the lack of military power. Terrorist groups are underground ones with no territorial control. When the two criteria meet, the core of terrorism exists: coercive violence perpetrated by underground groups. The ambiguity that surrounds terrorism is caused by two other possibilities: actors with some measure of territorial control adopting coercive tactics and underground actors adopting military tactics. Although it is not possible to remove this ambiguity in empirical research, scholars can at least identify it and analyze it. The authors illustrate the two senses of terrorism and their interaction by using the most comprehensive dataset on terrorist incidents, the Global Terrorism Database. (shrink)

The most recent work by Jürgen Habermas tries to revalue religion in today's society. For this he tries to find genealogical connections between secular content and the worldviews that emerged in the Axial Age, including Jewish monotheism. In this article we try to propose that a genealogical approach to monotheism from the perspective of those involved would have to start from the context of undetected origin that constitutes the ethical universalism of Judaism: the Noahide code. To do this, we analyze (...) narrative and conceptual elements of axial and non-axial cultures and show their parallels with the seven laws of the children of Noah as the moral core of humanity. (shrink)

This paper proposes a reassessment of Hegel’s critical reading of Spinoza and of the charge of acosmism, for which this reading is known. We argue that this charge is actually the consequence of a more fundamental criticism, namely Spinoza’s presumable inability to conceive the unity of the finite and the infinite. According to Hegel, the infinite and the finite remain two poles apart in Spinoza’s metaphysics, which thus fails to be a true monism, insofar as it contains an irreducible duality. (...) Against this reading, we argue that Spinoza’s conception of the causal co-determination of finite modes entails the acknowledgment of their essentially infinite nature. The study of this particular instance of coincidentia oppositorum enables to counter some of Hegel’s criticisms as well as to illuminate a fairly unexplored aspect of Spinoza’s substance monism. (shrink)

Energy is a crucial concept within classical and quantum physics. An essential tool to quantify energy is the Hamiltonian. Here, we consider how to define a Hamiltonian in general probabilistic theories—a framework in which quantum theory is a special case. We list desiderata which the definition should meet. For 3-dimensional systems, we provide a fully-defined recipe which satisfies these desiderata. We discuss the higher dimensional case where some freedom of choice is left remaining. We apply the definition to example toy (...) theories, and discuss how the quantum notion of time evolution as a phase between energy eigenstates generalises to other theories. (shrink)

Se trata de examinar las relaciones entre amor, ética y justicia, adoptando cuatro perspectivas complementarias: en primer lugar, se aborda la confrontación con Freud, en su enconada diatriba contra el concepto de «amor al prójimo». En segundo lugar, se plantea la confrontación con Kant, bajo la forma de la disputa entre «amor» e «imperativo». Situados así en el terreno de la ética, se consideran las relaciones entre amor y justicia, sirviéndonos ante todo de los análisis de Ricoeur, para abordar finalmente (...) lo que podríamos denominar «el amor a los fuera de la ley», apoyándonos en algunos personajes literarios de Dostoievski. (shrink)

By assuming a deterministic evolution of quantum systems and taking realism into account, we carefully build a hidden variable theory for Quantum Mechanics based on the notion of ontological states proposed by ’t Hooft. We view these ontological states as the ones embedded with realism and compare them to the quantum states that represent superpositions, viewing the latter as mere information of the system they describe. Such a deterministic model puts forward conditions for the applicability of Bell’s inequality: the usual (...) inequality cannot be applied to the usual experiments. We build a Bell-like inequality that can be applied to the EPR scenario and show that this inequality is always satisfied by QM. In this way we show that QM can indeed have a local interpretation, and thus meet with the causal structure imposed by the Theory of Special Relativity in a satisfying way. (shrink)

La modernidad se caracteriza por una epistemología que ha conducido a la separación de los saberes. Como consecuencia, tanto la teología protestante como la católica han sufrido la falta de una perspectiva unitaria en su razonar sobre Dios. La cultura postmoderna, aceptando la fragmentariedad, presenta una nueva sensibilidad epistemológica que abre posibilidades prometedoras para el redescubrimiento de la trascendencia. Entre ellas, la dialogicidad intrínseca de la Creación apunta a la vía de la belleza como camino privilegiado que la teología ha (...) de explorar en un sentido descendente y, especialmente, ascendente. (shrink)

The Greek word mētis (μῆτις) traditionally refers to a particular form of wily intelligence associated with the arts of deception (dolos) and the knowledge of tricks (kerdē), subterfuges, and traps. Mētis evokes innovative and ground-breaking solutions, based on the capability to understand, anticipate, and possibly violate the others’ expectations. Most importantly, mētis presupposes practical wisdom, or prudence (phrόnesis), a dispositional quality that underpins all the virtues that deserve to be cultivated by sportspersons and that is pivotal to perfect sportspersons’ moral (...) character. Not only is prudence required to apply mētis profitably for winning a game, but it is also indispensable to perform consistently with the game’s norms—cognizant of sport values. This analysis of mētis is key to illuminate the embodied dimension of tactical and moral reasoning in contemporary sport practice. In this paper, we first argue that the strategic effectiveness of mētis proves that not only sensorimotor control but also higher forms of intelligence, like strategic reasoning, are embodied and inform skilful performance; second, we argue that relying on mētis is necessary not only to interpret the rules of the game in one’s own favor but also to respect the shared values that these rules uphold in the sport practice. (shrink)

Los conceptos de filosofía y método son centrales en el Tractatus Logico-Philosophicus de Wittgenstein. Sin embargo, su comprensión es de alta complejidad puesto que exige un próvido examen de otros conceptos que entran en relación con ellos. Dado que hoy contamos con la teoría de modelos, una teoría matemática con aplicaciones en lógica, debería ser bastante útil utilizar su marco teórico para comprender el Tractatus. El objetivo principal es, entonces, dilucidar los conceptos de filosofía y método mediante un análisis de (...) las proposiciones 1 a 5 con la teoría de modelos. (shrink)

Resumen: Con el fin de encontrar una configuración pertinente para la teología práctica en el actual contexto teológico, este articulo propone comprenderla y practicarla como teología de la acción. Se identifica primero la presencia de una dimensión práctica en las teologías premodernas, lo cual señala una nota fundamental del saber teológico y sirve de antecedente a nuestra subdisciplina. Hecho esto, se analizan los enfoques históricos más relevantes en la teología práctica como subdisciplina: uno centrado en los oficios del pastor con (...) un modelo aplicativo, otro enfocado en las prácticas eclesiales con un procedimiento deductivo y un tercero abierto a la actividad humana con una dinámica correlacional. Para profundizar este tercer enfoque, se presenta una propuesta metodológica en su comprensión de base y su actualización procedimental. En lo primero, se acoge la metáfora de la conversación continúa; en lo segundo, se desarrollan las dinámicas de la percepción, análisis y planificación. Comprender la teología práctica como teología de la acción implica asumir con radicalidad la convicción de que la correlación entre la acción de Dios y la acción humana, que dinamiza la experiencia de revelación-fe, debe fecundar también los caminos de la reflexión teológica. Abstract: With a view to configuring practical theology in the present theological context, this article suggests understanding it and practice it as a theology of action. The analysis, therefore, starts with identifying the presence of a practical dimension in pre-modern theologies, which points out a fundamental aspect of theological knowledge and serves as a forerunner of our modern sub-discipline. After that, the most relevant historical approaches in practical theology as a subdiscipline are described: the first one, centres on the pastor's duties using an applicative model, the second, focuses on ecclesial practices adopting a deductive procedure and the third one, looks at human activity through a correlational dynamic. To develop this third approach, the mutually critical correlation is developed in its basic understanding and its procedural implementation. For the first, the metaphor of the ongoing conversation is embraced; for the second, the dynamics of perception, analysis and planning are developed. Doing practical theology as theology of action implies radically holding firm the conviction that the correlation between God's action and human action, which energizes the experience of revelation-faith, must also inform and nurture the paths of theological reflection. (shrink)

Resumen:El artículo explora la relación entre memoria y tecnología en la obra de Bernard Stiegler, centrando su análisis en la "retención terciaria", una forma de memoria externalizada en artefactos técnicos. La tecnología, más allá de almacenar información, reconfigura los procesos mnemotécnicos e identidad humana, desafiando las distinciones tradicionales entre memoria orgánica y artificial. La era digital transforma cómo recordamos y construimos narrativas personales y colectivas, presentando tanto posibilidades de enriquecimiento cognitivo, como riesgos de erosión de la memoria interna y la (...) identidad cultural. El enfoque filosófico de Stiegler invita a una reflexión crítica sobre las implicaciones éticas y existenciales de la tecnología en la sociedad contemporánea.Palabras clave: memoria; tecnología; retención terciaria; identidad; externalización. (shrink)

How to reciprocate a precious gift? In this case the gift was given to us twice. First, in the shape of Paget Henry’s pioneering reinvention of René Ménil’s “Aesthetic Marxism.” Through it, second, we’re led to rediscover the fantastic world of Ménil’s hitherto ignored but crucial contribution to contemporary philosophy: his systematization of the poetics of revolt. Our debt with Ménil and Henry is unpayable. Our humble response in this essay is to offer readers a map to the treasure that (...) is Ménil’s thought. We aim to offer a path across and beyond the sedimentation and pacifying effects of given frames of judgment and the imagination in today’s post-classical public sphere. We call it “fantastic critique,” largely inspired by our wider reading of Ménil’s work and specifically his original concept of the “velocity of the spirit.” It renews the Hegelo-Marxian revolutionary formula. Here. Keep it with you. It’s a precious gift. (shrink)

Habermas’s translation proviso aims to legitimize religious argumentation in the informal part of the public sphere while requiring religious citizens to express their arguments in the formal part of the public sphere using a universal (secular) language. By considering secular scholars Gonzalo Scivoletto’s and Javier Aguirre’s critiques of the meaning of “translation,” this article highlights the inconsistency of the proviso as manifested in its application to the religious concept of tzimtzum (“divine contraction”), from which Habermas attempts to extract a secular (...) worldview and moral intuitions that contradict the beliefs of religious citizens, thus undermining the reassessment of religion in the public sphere. (shrink)