The COVID-19 pandemic marked a before and after for the global economy, and one of the most affected sectors was the health sector, where rising costs in medical care, protective equipment and infrastructure, coupled with a decrease in income from other regular services, led a large part of health centers such as public and private hospitals to resort to unethical accounting practices for the manipulation of their financial information (creative accounting). These events of financial depression and relaxation of controls during (...) the health emergency allowed the creation of a "favorable" environment to distort financial statements through techniques such as premature recording of income, undervaluation of expenses, among others, to evade taxes and take advantage of the benefits imposed by governments to promote humanitarian aid and prioritize health care. The purpose of this article is to highlight the most common creative accounting practices that were applied in the health sector in Latin America during the COVID-19 pandemic and the consequent effects it had on the economy and on the governmental control of the countries in the region for the detection of these practices. (shrink)

"El repertorio bibliográfico no presenta resumen".

La universidad, particularmente en Latinoamérica, refleja grandes vacíos en su contexto social. A pesar de los avances académicos e investigativos se suele dejar de lado la riqueza cultural y lingüística de comunidades que hacen parte de la misma realidad social. Un caso puntual es el de la comunidad sorda, cuyo acceso a la educación superior es muy reducido; incluso, quienes ingresan a la universidad pueden enfrentarse a condiciones hostiles y alejadas de una educación humanista. En general, son muy incipientes los (...) procesos que se tienen con la inclusión de esta población en la educación superior. Por eso, en este trabajo se plantean algunas estrategias que pueden adaptarse en las instituciones universitarias, con el fin de lograr las transformaciones pertinentes para una educación popular que incluya a estas minorías. (shrink)

La gobernanza hace referencia a un modelo horizontal de gestión basado en la corresponsabilidad entre el gobierno y las instituciones. Requiere de un cambio radical ético, social, cultural y económico que exige nuevos espacios públicos de participación en los procesos de toma de decisiones. Dicho modelo también se basa en la autonomía, la autodeterminación informativa y la corresponsabilidad en materia de salud. No obstante, es difícil que se aplique en las sociedades con desigualdades estructurales y culturales. Los principios éticos deben (...) de regir la gobernanza y los sistemas de salud como una responsabilidad de los profesionales y como una práctica de todo el sistema, ya que la ética en las organizaciones tiene bases fundamentales como la vida, el bien común y la solidaridad. Acorde a esto es importante proporcionar un servicio de salud a la población con oportunidad, conocimientos médicos y éticos vigentes con predominio de la beneficencia, la calidad de la atención, la justicia distributiva y la equidad. (shrink)

Global Prescriptions scrutinizes the movement to export a U.S.-oriented version of the " rule of law," found in the activities of philanthropic foundations, the World Bank, the U.S. Agency for International Development, and several other developmental organizations. Yves Dezalay and Bryant G. Garth have brought together a group of scholars from a variety of disciplines--anthropology, economics, history, law, political science, and sociology--to create tools for understanding this movement. Comprised of two sections, the volume first develops theoretical perspectives key to an (...) understanding of the production and impact of new "global legal prescriptions." The second part shifts attention to the national importation of these legal orthodoxies. The scholars provide a diverse set of sophisticated approaches, both to the circumstances promoting the production of these prescriptions and to the limitations of the prescriptions in the different national settings. Thus, Global Prescriptions provides a unique treatment for readers interested in globalization generally or the potential spread of the "rule of law" in particular. This volume will intrigue scholars and students interested in a political science, economics, history, anthropology, law, and sociology. Contributors are Jeremy Adelman, Robert Boyer, Elizabeth Heger Boyle, Miguel Angel Centeno, Heinz Klug, Larissa Adler Lomnitz, John W. Meyer, Setsuo Miyazawa, Hiroshi Otsuka, Rodrigo Salazar, Kathryn Sikkink, Anne-Marie Slaughter, and Catalina Smulovitz. Yves Dezalay is Director of Research, National Center for Scientific Research, Paris. Bryant G. Garth is Director of the American Bar Foundation. (shrink)

Individuals and businesses make numerous payments every day. They sometimes have choices about what forms of payment to make or accept, and at other times are effectively forced to use a particular form. Often there is an asymmetric power relationship between payer and payee that raises the issue of whether one side unfairly exploits the other. Is it unethical exploitation for an employer to pay employees with a fee-laden payroll card over other more convenient forms of payment? Does the fee (...) structure of payment networks such as Visa and MasterCard unfairly exploit merchants? The bitcoin payment system is an ethical as well as technological evolution as it was designed to be an electronic payment system that does not rely upon trust. Can an entire payment system like bitcoin be “evil,” as charged by Krugman? Payment tools as such are ethically neutral, but can be used in an ethical or unethical manner. (shrink)

This paper claims that we have direct and complete perceptual access to other people’s emotions in their bodily and behavioural expression. The claim is understood, not by analogy with the perception of three-dimensional objects or physical processes, but as a form of Gestalt perception. In addition, talk of direct perceptual access to others’ emotions is shown not to entail a behaviourist view of mind; and talk of complete perceptual access is shown to include both the phenomenological character and the dispositional (...) nature of emotions. (shrink)

This study investigates the relationship between mental health and emotional intelligence among senior high school students in a public school. Thus, the study employed a correlational design to measure the relationship between mental health and emotional intelligence among 152 Grade 12 senior high school students in a public school. Hence, to measure the study’s variables - Mental Health Inventory and Emotional Intelligence Scale (EIS) were utilized. Based on the inferential statistics, the r coefficient of 0.32 indicates a low positive correlation (...) between the variables and a p-value of 0.00, indicating a significant relationship between the respondents' mental health and emotional intelligence. Implications and recommendations were discussed in the study. (shrink)

This article reviews the research of “top rebirth scientist” Ian Stevenson on spontaneous past-life memory cases, focusing on three key problems with Stevenson’s work. First, his research of entirely anecdotal case reports contains a number of errors and omissions. Second, like other reincarnation researchers, Stevenson has done no controlled experimental work on such cases; yet only such research could ever resolve whether the correspondences found between a child’s statements and a deceased person’s life exceed what we might find by chance. (...) Finally, the best reincarnation research should at least meet the standards met by typical empirical research, but Stevenson’s methodology does not even meet the standards expected of third- or fourth-year college students. -/- 1. How Controlled Experimental Work is Possible -- 2. The Anecdotal Record - 2.1 Reincarnation and Biology - 2.2 The Imad Elawar Case -- 3. Conclusion. (shrink)

A model of Zeno's dichotomy paradox is presented in Newtonian collision mechanics. One of several resolutions of the paradox illustrates the point that even in Newtonian ontology there is a spacetime weave. In a Newtonian system in which the base rules permit only spatial contact interactions, we find the mechanical emergence of action-at-a-distance effects.

Recently there has been an outpouring of consumer frustration over rising food and energy prices. Many politicians railed against “speculators” who allegedly drove up the prices of key necessities. Is speculation unethical? This article reviews the traditional arguments against speculation. Many of the standard criticisms confuse speculation with gambling. In much the same way as ethicists now draw distinctions between usury and normal business interest, we draw a distinction between socially useful speculation and gambling. Gambling involves taking on risk with (...) no plausible expectation of making a profit. Gambling may provide entertainment value to some people, but like other addictive activities causes grave harm to a subset of users. Speculation involves taking on a business risk with a plausible expectation that a profit will result. Speculators provide an important risk bearing service by taking on risks that others do not want. They help markets to function better by helping to incorporate information into prices as well as providing liquidity. Speculators may actually reduce shortages by causing quicker price increases that motivate producers to increase production and consumers to conserve. But even socially useful speculation may have an ethical dark side. Does such speculation cause damage by adding excess volatility to prices? Speculators may contribute to price bubbles. At what point does legitimate speculation become odious “price gouging?” We also draw an ethical distinction between speculation, which seeks to benefit from changing prices, and manipulation, actions taken to push prices away from their economically appropriate levels. (shrink)

Low‐back pain can be invalidating physically as well as mentally. Despite professional help to treat and prevent low‐back pain, the pain often persists, and so do the problems related to low‐back pain. An intervention that made it possible for a significant part of patients with low‐back pain to improve health and well‐being raised the question: Why was it possible to help some and not others? The aim of the present paper was to achieve a deeper understanding of factors patients experienced (...) as helpful in professional support related to low‐back pain. This was explored using a hermeneutic‐phenomenological approach while analysing 20 interviews with patients with low‐back pain purposively chosen interviews conducted in relation to the intervention. An analysis was made using Ricoeur's interpretation theory. Data on both positive and negative experiences were read and reflected upon. We found that healthcare professionals’ adoption of a narrative approach facilitating the patient's perspective was perceived as helpful. Patients experienced this as being taken seriously; an experience that could be explained at a deeper, more nuanced level using Heidegger's philosophy. Facilitating the patient's perspective was conditional not only on the professional obtaining access to the patient's perspective but also on understanding and acknowledging the patient's existence. The challenge for healthcare professionals in this respect is to bridge the gap between the consultation's fact‐focused concern with the medical implications of low‐back pain and the patient's concern with the implications low‐back pain has for his or her personal identity and life. Listening to the patient's perspective in itself supports the subjective recovery process, while also supporting the quality of patient‐centred support and strengthening the patient's trust in its helpfulness. (shrink)

This volume answers the question: Why do we believe what we believe? It examines current research on the concept of beliefs, and the development in our understanding of the process of believing. It takes into account empirical findings in the field of neuroscience regarding the processes that underlie beliefs, and discusses the notion that beyond the interactive exploratory analysis of sensory information from the complex outside world, humans engage in an evaluative analysis by which they attribute personal meaning and relevance (...) to the probabilistic representations of objects and events. Beliefs exert a strong influence on behaviour, decision-making, and identifying and solving problems. Despite their importance, beliefs have until recently not been at the centre of scientific interest. In fact, "belief" is an ill-defined phenomenon. From a transdisciplinary perspective the actual approaches to understanding belief seem incompatible as they attempt to highlight such different topics as "belief - religion", "belief - spirituality", "belief - faith", "belief - knowledge", "belief - attitude", "belief - disbelief", "belief - illusion", and "believing - brain function". This situation contradicts the idea that belief is close to pathological phenomena and that it should be eliminated from scientific discussions. Rather, believing is fundamental for understanding the many problems of every-day life. In fact, the book shows that beliefs are relevant for politics, international affairs, economy, law, or religions also in modern societies. This book presents the increasing scientific interest in beliefs and believing, and reflects the change in focus from the content aspect of belief towards the fluid nature of believing. (shrink)

Testicular tissue cryopreservation aims to preserve the future option of genetic reproduction for prepubescent cancer patients who are at risk of infertility as a result of their cancer therapies. This technology is experimental and currently only offered in the research context. As TTCP moves towards becoming more widely available, it is imperative that healthcare providers recognize the complex ethical issues surrounding this technology. This scoping review study identifies and assesses the range and depth of ethical concerns related to this testicular (...) tissue cryopreservation technology. At present, no such scoping review of ethical concerns exists in the TTCP literature. The forty-three full-text articles included in this study yielded twenty-two different ethical considerations discussed in relation to TTCP. It was observed that these ethical considerations fit within a mainstream Principlism approach to bioethics. Accordingly, there are ethical gaps in the TTCP literature that can be identified with alternative moral lenses. In particular, it was found that ethical concerns related to context and relational aspects of identity were absent in nearly all ethical examinations of TTCP. Furthermore, only 9 per cent of articles reviewed in this study focused primarily on the ethics of TTCP, thus demonstrating a need for further in depth ethical analyses of this technology. The results of this study are important for supporting the ethical provision of TTCP and can contribute to policy and guideline development. The findings of this study demonstrate the need for greater depth and diversity in analyses of ethical considerations related to this technology. (shrink)

can prevent non-contact interactions in Newtonian collision mechanics. The proposal is weakened by the apparent arbitrariness of what will be shown as the requirement of only an odd number of sets of some ex nihilo-created self-exciting particles. There is, however, an initial condition such that, without the ex nihilo self-exciting particles, either there is a contradictory outcome, or there is a non-contact configuration law, or there are odds versus evens indeterminacies. With the various odds versus evens arbitrarinesses and other such (...) difficulties, there seems to be an ontological unsatisfactoriness in the speed-unbounded Newtonian collision system. Introduction Taking self-excitations very seriously A problematic initial condition Another alternative. (shrink)

This paper examines the ethics of contemporary managerial compensation in the context of executive stock options. Economic considerations would dictate that executive stock options should be adjusted to eliminate the effect of overall stock market movements which are beyond the control of the executive. However, in practice, most executive stock options are not adjusted to control for these outside factors. Agency considerations are the most likely culprit. Adjusting for the influence of outside factors, such as a generally rising stock market, (...) from executive stock options sets a higher bar for managers to reach. Furthermore, traditional accounting standards permitted firms that did not adjust options to avoid reporting options as expenses. This presents CEOs and boards of directors with a major ethical dilemma. On the one hand, their duty to their shareholders and stakeholders dictates that executive stock options should be adjusted to eliminate outside noise from unrelated movements in the overall stock market. However, financial statements are presented in the language of accounting. If the overwhelming majority of the users of a language define a particular item in one way, then to deviate from the norm implies that the recipient of such a deviant statement may not properly interpret the statement. Likewise, if the standard practice is for firms to use unadjusted options and thus under-report expenses, to deviate from this industry norm risks that users of financial statements would not properly interpret the financial statements, with perhaps negative consequences for the shareholders. In short, if "everyone else does it," then it could be wrong for an individual firm to deviate from the norm as that would harm the shareholders. (shrink)

The term theodicy was coined by the philosopher Gottfried Wilhelm Leibniz (1646-1716) and is inherent in the question of how evil can exist if an intrinsically good God guides everything. The publication of this oeuvre initiated intense philosophical and theological discourse in the subsequent centuries, during which many issues that bare upon human well-being were articulated. Also, Leibniz’s rational approach to the relationship between God and evil raised a number of issues related to the topic of belief. This topic has (...) entangled discourses on theodicy with a long-lasting debate on beliefs, which goes back to Antiquity. Recently, a paradigm-shift shed new light on the understanding of belief. Science has begun to address the neurophysiological mechanisms of the processes that underpin belief formation, modulation, and change. The term credition was coined in order to capture and reflect this new and innovative understanding of the fluidity of beliefs and believing. This paper presents various features of a pattern of interrelationships between well-being, theodicy, and credition. (shrink)

The objective of the research project is to determine the incidence of the variables of "Basic motor skills in the learning of mini-athletics in children 4-6 years old, the research is methodologically based under a non-experimental design, by correlational and cutting scope cross-sectional, taken a sample of 300 children distributed in male and female genders of the zonal coordination 1 (Carchi, Esmeraldas, Imbabura and Sucumbíos) The instrument to evaluate the first study variable was the "retest" test validated and considered In (...) order to evaluate the basic motor skills, as well as for the second variable, an observation sheet was used to evaluate the ability of mini-athletics through the A-B-C- of the basics of the race. The systematic process in the application of the technical fundamentals of mini-athletics, allowed obtaining the results that show the highest percentage of the study sample in relation to the basic motor skill levels were at a normal level and in the same way in the execution. of the ability of the basic movements of mini-athletics as a base and training sport to use it in sports initiation, reaching the conclusion of being able to determine that there is a positive correlation between the study variables, accepting the research hypothesis that affirms that motor skills Basic skills affect the learning of the ability to execute movements in mini-athletics in zone 1 of Ecuador. (shrink)

The history of Spain in the 20th and 21st century provides us with many examples of mimetic rivalry: the permanent conflict between peoples who inhabit a common territory, seeking their identity through the affirmation of differences. In the never-ending reciprocities that occur throughout the decades, with ferocious feuding between the left and right wings, and disputes between nationalities, we appreciate how the Girardian theses shine some light on conflictive and at times bloody relationships that would be difficult to understand without (...) the illuminating mimetic theory and the scapegoat mechanism.Mimetic theory and the scapegoat mechanism, together with some of Girard's most innovative intuitions (passion for... (shrink)

La terminología más exacta para hablar de los derechos del hombre, es la de ser «fundamentales», porque afectan a las dimensiones más básicas del ser humano y,por ello mismo, tienen que ser protegidos y garantizados por los poderes públicos. Se trata de derechos públicos subjetivos que son universales, imprescriptibles, irrenunciables e inalienables. Tienen límites filosóficos, de naturaleza sociológica o por razón de su finalidad. Poseen un fundamento iusnaturalista y no meramente positivista. Las primeras declaraciones de derechos fundamentales universales no aparecen (...) hasta finales del siglo XVIII, con carácter de individuales y personales, para, después, incorporar también derechos sociales, económicos, culturales y a los actuales de protección del medio ambiente, minusválidos, etc. Es lo propio del actual Estado social y democrático de derecho. (shrink)

This paper provides evidence from the history of the natural sciences in philosophy (particularly mathematical physics, chemistry, and biology) that a “piloting” soul would have to make physical changes in human beings violating well-established physical laws. But, among other things, it has been discovered that there can be no such changes, and thus that there is no piloting soul. -/- 1. Introduction -- 2. Suitable Restrictions in Physical Theories -- 3. Evidence that Physical Formulas are not Violated -- 4. How (...) the Preservation of Physical Formulas Shows that There is No Afterlife - 4.1 How the Narrow Version Differs from Standard Closure - 4.2 Elucidation of the Tight Argument Against an Afterlife - 4.3 Summary and Final Thought. (shrink)

The article attempts to provide an explanation of Nicholas of Cusa's assertion regarding the actual infinity as being the unity in which image is true.

Este ensayo quiere restablecer polémicamente una lectura de la revolución francesa y sus utopías a través de autores como Alexis de Tocqueville y Carlos Marx, continuando con Jean Jaurés y Pedro Kropotkine hasta la actualidad, en que se ubica la disputa central entre revisionistas, Francois Furet como el máximo exponente y los historiadores sociales Georges Lefebvre, Daniel Guérin, George Rudé y Albert Soboul. Para proponer una lectura de historia-presente sobre la revolución francesa y sus criterios de actualidad.

How does a sign manage to represent an object? This is one of the central questions of philosophy. I want to ask a related question. How is it that several signs can represent the very same object? It is tempting to think there is little to this question beyond what can be said about the first. But things are not so simple. A pair of representations can denote the same object in a special way. For some anaphora-antecedent pairs or for (...) some occurrences of the same word, the signs corefer in a way that makes that very fact evident. In this sense, we may say that sometimes the relation of coreference is “de jure”. I begin the paper by outlining what I think are the three core properties of de jure coreference. This reveals that the phenomenon is genuine, ubiquitous and requires explanation. Next, I argue that the relation is not transitive. What this means is that just about every possible explanation is ruled out. For example, we can’t say that two signs are de jure coreferential because they mean the same thing, they are expressions of the same symbol or they correspond to the same variable, index or discourse referent. I do not pursue a solution here. (shrink)

Religious thought often assumes that the principle of physical causal completeness (PCC) is false. But those who explicitly deny or doubt PCC, including William Alston, W. D. Hart, Tim Crane, Paul Moser and David Yandell, Charles Taliaferro, Keith Yandell, Dallas Willard, William Vallicella, Frank Dilley, and, recently, David Chalmers, have ignored not only the explicit but also the implicit grounds for acceptance of PCC. I review the explicit grounds, and extend the hitherto implicit grounds, which together constitute a greater challenge (...) to contemporary religious philosophy than has been realized. Religious philosophers need to find a better way around PCC than has been found, or, if PCC is unavoidable, religious philosophers need to work toward a worldview that both accepts PCC and defends strong forms of religious experience. (shrink)

In recent years, a keen interest has emerged in the world of science regarding the relationship between the biological and the psychological aspects of the mind. How can the neural activity of the brain create thoughts, memory, feelings, and emotions? The answer to this question is the subject of this book. Jorge Angel M.D. posits that, although the mind is the byproduct of the firing of neurons in different parts of the brain, it is also the organizing principle of brain (...) activity. The brain and the mind have a symbiotic relationship that is present throughout the life span of the individual. In an effort to find answers to the riddle of the mind-brain relationship, Dr. Angel describes his personal experiences of many years in the practice of the healing arts, and he draws on a lifetime of study into the biology of the brain. The author maintains that the mind is much more than consciousness. Consciousness has been described metaphorically as the small tip of an iceberg floating in a sea of unconsciousness. Dwelling on the evolutionary development of the brain, he explains how intellectual experience arises from the activity of cell aggregates in the residual reptilian, residual mammalian, and rational parts of the brain that we have inherited from our animal ancestors through billions of adaptive trade-offs over millions of years. The human mind is one of the last unresolved mysteries in the world of science. This book provides a meaningful insight into the nature and function of the mind in normal subjects and their ability to think, feel, and remember. It also portrays in detail the changes that can be brought on the mind of humans by an assortment of psychological and neurological disorders. (shrink)