En el presente trabajo se presenta un análisis de la formación del estudiante de contaduría pública en Colombia en la enseñanza de la contabilidad internacional, con el objetivo de diagnosticar y analizar las metodologías aplicadas en la fundamentación y contextualización de las normas internacionales de información financiera (NIIF).Es una propuesta que se elabora a través de fuentes primarias (encuestas), que se aplicaron a estudiantes y egresados. Se espera que como resultado de este trabajo se generen acciones que promuevan en el (...) contador público el desarrollo de competencias y habilidades en lo relacionado a las NIIF. (shrink)

The study of film adaptations, particularly those coming from literature, has been growing at a rapid rate during the last years due to the amount of adaptations coming from both mainstream and independent film industries. The focus of these studies though is generally addressed to best sellers where the literary style is clearly adaptable to the screen; however, there are cases where the adaptive process has resulted in an entirely different outcome. Naked Lunch, written by William Burroughs and adapted to (...) screen by David Cronenberg, represents a bold change if compared with other novels turned into films. The purpose of this article is to descriptively analyse the literary style in order to understand how it has been represented and adapted into Cronenberg’s film. The analysis will be performed helped with computer-based tools to support statements, using the novel itself as corpus and adding theoretical ideas from Leech and Short’s perspectives. The results suggest that the author’s corrosive, sexually-fuelled claustrophobic style has been translated following three patterns in terms of adaptation theory, although Burroughs, in the hands of Cronenberg, becomes an almost new classification of adaptation, not only adding literary features to the film, but also distinguishable core moments of the writer’s life to the final product. The analysis conducted encourages the study of other uncommon adaptations from literary authors in order to understand the adaptive process followed by filmmakers. (shrink)

As we have discussed elsewhere, Franz Boas and John Dewey were intellectual and political allies at Columbia University for over thirty years.1 Dewey advocated for an increased role of anthropology for philosophical insight, and he often used anthropological knowledge as a starting point for his ethics and politics, including such knowledge as learned from Boas. We hold that Boas and Dewey shared a common core understanding of human global and evolutionary diversity, and that this shared understanding itself forms a core (...) component of their progressive projects.However, with regard to the problem of racism in the United States, Boas and Dewey had different engagements. Boas made the questioning... (shrink)

El objetivo fue analizar la adquisición de vocabulario en idioma inglés de estudiantes de bachillerato a partir de la implementación de actividades de resolución de problemas. Se empleó un diseño cuasiexperimental de pre y post test, con grupo experimental y control. Los resultados sugieren que las actividades de resolución de problemas son estrategias didácticas efectivas para la enseñanza del inglés.

El resultado investigativo se centra en una de las prioridades de la línea del polo científico territorial y nacional: la necesidad de rescatar el papel de la intelectualidad cubana durante la República. Se analiza el papel de la cultura y la cubanía en la cosmovisión filosófica de Juan Marinello. El método empleado presupone un análisis dialéctico de la realidad, sustentado en una perspectiva crítica que permite interpretar y enriquecer la concepción sobre los hechos y procesos históricos. Desde una visión holística (...) del pensamiento filosófico cubano se revela la complejidad de un fenómeno multifactorial, la cubanía, como construcción cultural, a partir de la articulación de la concepción martiana y marxista de la cultura y los valores, lo que constituye un acierto del quehacer teórico - práctico marinelliano. El conocimiento de esta perspectiva enriquece los estudios sobre la obra de este intelectual y contribuye a dilucidar el devenir ideo-artístico y cultural cubano. The result of the research focuses on one of the priorities of the territorial and national scientific pole line: the need to recover the role of Cuban intellectuals during the Republic. The role of culture and Cubanism in Juan Marinello's philosophical world view is analyzed. The method used presupposes a dialectical analysis of reality, based on a critical perspective which allows to interpret and enrich the understanding of events and historical processes. From a holistic point of view of the Cuban philosophical thinking, Cubanism, a complex multifactorial phenomenon, is revealed as a cultural construction, starting from the articulation of Marti's and Marx's conception of culture and values, which is a good result of Marinello's theoretical-practical work. The knowledge of this perspective enriches the studies on the work of this intellectual and contributes to the clarification of the Cuban ideo-artistic and cultural evolution. (shrink)

El presente artículo busca presentar los resultados de un estudio desarrollado entre los años 2011 y 2012 sobre las representaciones sociales y percepciones de los migrantes peruanos acerca de su proceso de integración en Santiago de Chile, particularmente respecto del acceso a los servicios públicos de educación, salud y vivienda. A partir de una metodología cualitativa, estos servicios son puestos bajo la mirada de los discursos de los migrantes peruanos, develando la discriminación de la que son objeto debido a su (...) procedencia nacional, así como otras formas de exclusión derivadas de su origen popular, y retratando a la ciudad de Santiago como un escenario receptor de flujos migratorios internacionales. (shrink)

Available in English for the first time, this much-anticipated translation of Enrique Dussel's _Ethics of Liberation_ marks a milestone in ethical discourse. Dussel is one of the world's foremost philosophers. This treatise, originally published in 1998, is his masterwork and a cornerstone of the philosophy of liberation, which he helped to found and develop. Throughout his career, Dussel has sought to open a space for articulating new possibilities for humanity out of, and in light of, the suffering, dignity, and creative (...) drive of those who have been excluded from Western Modernity and neoliberal rationalism. Grounded in engagement with the oppressed, his thinking has figured prominently in philosophy, political theory, and liberation movements around the world. In _Ethics of Liberation_, Dussel provides a comprehensive world history of ethics, demonstrating that our most fundamental moral and ethical traditions did not emerge in ancient Greece and develop through modern European and North American thought. The obscured and ignored origins of Modernity lie outside the Western tradition. _Ethics of Liberation_ is a monumental rethinking of the history, origins, and aims of ethics. It is a critical reorientation of ethical theory. (shrink)

Socratitos es un pensador irreverente cuyas preocupaciones en pocas pero abigarradas materias, entre ellas, la insospechable lógica del derecho, simulan todo el tiempo inclinarse más al humor que a la razón. En este diálogo falso, Arturo Zaldívar, Presidente de la Suprema Corte de Justicia de la Nación, discute con aquel poco original personaje sobre cuál es la verdad acerca del número de votos emitidos por la invalidez de los artículos 4, fracción VI, y 26 de la Ley de la Industria (...) Eléctrica, en la acción de inconstitucionalidad 64/2021, resuelta por la Suprema Corte el 7 de abril de 2022. Luego de que en apariencia quedaran refutados por Socratitos, uno a uno, los argumentos del Ministro para justificar por qué no se alcanzó, a favor de la invalidez, la mayoría calificada de ocho votos —como reclamaron diferentes académicos y actores políticos— sino solo la simple de siete votos, la verdad procesal termina de cualquier forma por imponerse, quedando, así, depuesta la pregunta acerca de la verdad material, al estilo de los diálogos platónicos de juventud que el autor pretende emular. (shrink)

IntroductionRheumatologists are the primary healthcare professionals responsible for patients with rheumatic diseases and should acquire medical ethical competencies, such as the informed consent process. The objective clinical structured examination is a valuable tool for assessing clinical competencies. We report the performance of 90 rheumatologist trainees participating in a station designed to evaluate the ICP during the 2018 and 2019 national accreditations.MethodsThe station was validated and represented a medical encounter in which the rheumatologist informed a patient with systemic lupus erythematosus with (...) clinically active nephritis about renal biopsy. A trained patient–actor and an evaluator were instructed to assess ICP skills in obtaining formal informed consent, delivering bad news and overall communication with patients. The evaluator used a tailored checklist and form.ResultsCandidate performance varied with ICP content and was superior for potential benefit information but significantly reduced for potential complications and biopsy description. Only 17.8% of the candidates mentioned the legal perspective of ICP. Death was omitted by the majority of the candidates ; after the patient–actor challenged candidates, only 57.1% of them gave a clear and positive answer. Evaluators frequently rated candidate communications skills as superior, but ≥1 negative aspect was identified in 69% of the candidates.ConclusionsEthical competencies are mandatory for professional rheumatologists. It seems necessary to include an ethics competency framework in the curriculum throughout the rheumatology residency. (shrink)

BackgroundStudies and meta-analyses found individual, meso and micro-social factors that are associated with individual well-being, as well as a positive socio-emotional climate or collective well-being.AimThis article simultaneously studies and examines these factors of well-being.MethodWell-Being is measured as a dependent variable at the individual and collective level, as well as the predictors, in three cross-sectional and one longitudinal studies. Education and social intervention workers from Chile, Spain and Uruguay participate; a subsample of educators from the south central Chile and from Chile, (...) Uruguay and Spain ; workers from organizations in Latin America and Southern Europe, military cadets from Argentina ; and teams from Spanish companies.ResultsIndividual and collective well-being indicators were related, suggesting that the emotional climate as a context improves personal well-being. Individual factors, psychosocial factors were positively associated with personal well-being in education and social intervention context. Organizational dynamic or transformational culture is directly and indirectly associated with individual well-being through previously described psychosocial factors. Group processes such as internal communication and safe participation, task orientation or climate of excellence as well as leadership style that reinforces participation and belonging, were positively associated with collective well-being in labor and military context and predict team work socio-emotional climate in a longitudinal study- but were unrelated to individual well-being. Transformational leadership plays a mediating role between functional factors and social-emotional climate in work teams. Organizational role autonomy, functional organizational leadership, integration and resources were associated with collective well-being in organizations. Organizational leadership moderates the relationship between task orientation and collective well-being in military context.ConclusionIndividual and microsocial factors influence personal well-being. Meso level factors favorable to well-being through processes which reinforce social belonging, influence directly collective well-being and indirectly personal well-being. Leadership that reinforces participation and belonging play a central role for emotional climate. Stress and emotional climate playing an important pivotal role for psychological well-being. (shrink)

How is it possible that "socialism" is today a living idea? How does it push us to a review of its complex heritage and to a research into its perspectives? What is the old and the new that socialism implies for the 21st century? After decades of neoliberal counterrevolution, the twilight of "really existing communism", the stories about the "end of history" and the entry into a "post-political" and "post-ideological" era, it may be surprising that the questions with which we (...) open this review continue to constitute theoretical problems of prime importance. And yet they are. (shrink)

The article addresses the relationship between modernity and coloniality in the field of colonial theories, both postcolonial and decolonial, emphasizing the problems of representation and putting in the foreground the problem of not having a language suitable to express the tensions that the same relationship produces. For this, it discuss the crossroads of the coloniality and modernity, present in representative authors of these theories, and it assumes such a crossroads as a cultural and theoretical arena. From there, a reading exercise (...) is proposed, as an example, in texts by Joseph Conrad and Frantz Fanon. Finally, the article discusses some nuances of the problem of representation that could affect our understanding of the processes of subjectivity, their histories and the morphologies of our knowledge. (shrink)

El presente artículo plantea que el uso de la noción de hegemonía en la argumentación sobre el populismo y su capacidad democratizante en la obra de Ernesto Laclau implica un rezago antidemocrático que resta potencial emancipador y de ampliación de la participación política. La argumentación de Laclau incluye como horizonte ineludible de la articulación de un movimiento populista la formación de una hegemonía que sea capaz de disputar el poder político y que configure una ‘cadena de equivalencias’ entre ‘demandas sociales (...) insatisfechas’. En consecuencia, el presente artículo revisa dos frentes de crítica a la argumentación de Laclau sobre la hegemonía en el populismo: uno que proviene de la academia estadounidense y es liderado por Alberto Moreiras y Jon Beasly Murray y otro que viene de la sociología argentina con la interactuó Laclau: Aboy Carlés y Emilio de Ipola. El sentido de revisar estás críticas es repensar el populismo sin hegemonía para hallar un camino que supere las dificultades que desde distintos frentes se endilgan a la obra de Laclau. La hipótesis que se presenta como alternativa es que una vez desprendido de la noción de hegemonía, el populismo se puede recategorizar en torno a su capacidad de solución a demandas insatisfechas y ampliación de participación política institucional en lo que llamaré ‘populismo transformativo’. (shrink)

Aunque la cuestión de la licitud de la guerra no se plantee para Maquiavelo, como no lo hace para la mayoría de los pensadores italianos de principios del siglo XVI, el componente ético no está ausente de la reflexión maquiaveliana en El arte de la guerra. De hecho, junto al aspecto técnico de la creación de una milicia de ordenanza y sus diversos modos de combatir en el campo, sin embargo, se encuentran estrechamente vinculadas a los requisitos políticos de una (...) república virtuosa las fundamentales exigencias éticas tanto en las cualidades morales de los ciudadanos-soldados como en la virtud de los comandantes y en la rectitud de los dirigentes políticos que los reclutan y emplean en las operaciones militares. Esto se evidencia, particularmente, en las partes introductoria y final del tratado. (shrink)

De se attitudes seem to play a special role in action and cognition. This raises a challenge to the traditional way in which mental attitudes have been understood. In this chapter, we review the case for thinking that de se attitudes require special theoretical treatment and discuss various ways in which the traditional theory can be modified to accommodate de se attitudes.

Leibniz claims that for every possible substance S there is an individual concept that includes predicates describing everything that will ever happen to S, if S existed. Many commentators have thought that this leads Leibniz to think that all properties are had essentially, and thus that it is not metaphysically possible for substances to be otherwise than the way their individual concept has them as being. I argue against this common way of reading Leibniz’s views on the metaphysics of modality. (...) I develop a model in which individual concepts are innocent; that is, individual concepts are divine ideas that permit God to know everything that will ever happen to all possible substances, if created, but these individual concepts neither require that all properties are had essentially nor require that it is metaphysically necessary for substances to be the way their individual concepts have them as being. (shrink)

In his new book, Carlos Alberto Torres, an internationally renowned critical theorist of education, explores the early writings of Paulo Freire whose ideas have had a tremendous and long-lasting impact on the world of pedagogy and politics. Torres analyzes Freire's works, from the 1960s and 1970s, before Freire gained worldwide recognition for his Pedagogy of the Oppressed. Offering an in-depth look into the formative thinking of Freire, Torres identifies how his ideas produced frameworks for educating global citizens, (...) building community and mutual respect, creating social responsibility, instilling an appreciation for diversity, promoting multiple literacies, and social justice education. This volume is the result of more than 3 decades of research with access to Freire's personal library and the archives of the Paulo Freire Institute, as well as the author's extensive conversations with Paulo Freire over two decades--Dr. Torres was Freire's adviser during his tenure as Secretary of Education in the Municipality of São Paulo, Brazil, 1989-1991. (shrink)

This paper critically explores the ethical dimensions of Behavioral Public Policy (BPP), a domain grounded in the understanding that human rationality is bounded and that this limitation often leads to behaviors deemed irrational. By applying the behavioral lens, which posits that people operate under bounded rationality, BPP aims to craft interventions that safeguard individuals against their biases. However, this approach raises significant ethical concerns, both in the scientific underpinnings of BPP and its application through policy interventions. Accordingly, this paper examines (...) two distinct ethical dimensions of BPP, both as a scientific discipline and through its intervention methodologies. The analysis of the first dimension argues that, viewing bounded rationality as only instrumental in decision-making processes, risks oversimplifying ethical complexities. Such simplification may ignore the moral and value-based rationalities underlying decisions, potentially misattributing instances of immorality and akrasia (the failure to act according to one's judgment) to mere deficiencies in rational thinking. Secondly, the paper examines the impact of BPP on moral behavior and character development, addressing ethical concerns like the evidentiary basis of BPP research, the bounded rationality of choice architects themselves, and the morality of behavior changes induced by policy. Overall, this article provides a much-needed examination of the moral considerations associated with behavioral strategies in public policy and its epistemological foundations, contributing to a more comprehensive understanding of their ethical implications . (shrink)

La hermenéutica de Dilthey ha legado a la historia de la filosofía una profunda tematización del problema de la vivencia humana. En ella, se lleva a cabo un análisis de la experiencia desde el juego dado entre la totalidad de la vida histórica y la vivencia concreta y particular. Tomando estas ideas como base, la filosofía de la vivencia elaborada por dicha tradición se orienta hacia la dilucidación de una ontología de la vida, cuya pretensión es la de indagar en (...) la naturaleza fáctica de la propia experiencia. Esta herencia es apreciable en la hermenéutica de la facticidad explicitada por Heidegger y en la ontología hermenéutica planteada por Gadamer. El objetivo del presente ensayo será el de recuperar la reflexión diltheyana que da cuenta de un modo de comprensión específico de la experiencia. Ello nos permitirá desvelar las dinámicas propias de la comprensión y la vivencia, distinguiendo este análisis frente al modelo fenomenológico. (shrink)

En este artículo analizo la interpretación de Hegel de la filosofía política platónica (particularmente la República) en determinados pasajes de dos obras puntuales: los Fundamentos de la filosofía del derecho y las Lecciones sobre Platón. Considero dos ejes específicos de análisis: la propiedad privada y la libertad subjetiva. El objetivo del artículo es señalar la relación que Hegel establece con Platón o, al menos, con República. Muestro que, en realidad, en este diálogo existen ciertos matices con respecto a los dos (...) ejes mencionados; estos matices implican diferencias de análisis respecto de la lectura hegeliana. (shrink)

This chapter argues that dual-use emerging technologies are distributing unprecedented offensive capabilities to nonstate actors. To counteract this trend, some scholars have proposed that states become a little “less liberal” by implementing large-scale surveillance policies to monitor the actions of citizens. This is problematic, though, because the distribution of offensive capabilities is also undermining states’ capacity to enforce the rule of law. I will suggest that the only plausible escape from this conundrum, at least from our present vantage point, is (...) the creation of a “supersingleton” run by a friendly superintelligence, founded upon a “post-singularity social contract.” In making this argument, the present chapter offers a novel reason for prioritizing the “control problem,” i.e., the problem of ensuring that a greaterthan-human-level AI will positively enhance human well-being. (shrink)

The present volume brings together a number of studies, eight in all, dedicated to diverse aspects of Aristotle's conception of rational action and practical rationality. Two principal motifs account for their thematic unity. The first one is given in the idea that Aristotle's view is characterized by a fundamental tension between the totalizing orientation of practical rationality, on the one hand, and the situational subjection of human action, on the other. The second one concerns the connection that Aristotle establishes between (...) rational action (praxis) and truth, expressed in the notion of practical truth. The proposed interpretation seeks to show that Aristotle's conception is not just internally consistent and philosophically interesting; it is also capable of entering into fruitful dialogue with a whole range of modern and contemporary views. (shrink)

It is commonly accepted that Han Fei studied under Xunzi sometime during the late third century BCE. However, there is surprisingly little dedicated to the in-depth study of the relationship between Xunzi’s ideas and one of his best-known followers. In this essay I argue that Han Fei’s notion of xing, commonly translated as human nature, was not only influenced by Xunzi but also that it is an important feature of his political philosophy.

This chapter provides a critical overview of various influential accounts of de se attitudes including those proposed by Frege, Lewis and Perry. It also addresses the charge that there is nothing distinctive about de se attitudes. The second half outlines a widely accepted and influential model of communication and various complications that arise in applying this model to the communication of de se thoughts. The final section provides an overview of the papers in this volume.

Ensayos-homenaje en el primer centenario del nacimiento del fil sofo espa ol, que abordan diversos aspectos de la obra de Ortega. Los cuatro trabajos dibujan con rigor algunos de los horizontes planteados por el maestro y respetan la debida modernidad conceptual. la compilaci n estuvo a cargo de Fernando Salmer n, Alejandro Rossi, Luis Villoro y Ram n Xirau.

Despite impressive technological developments, there is something that does not seem to have changed in the future of the Alien saga: capitalist society. The capitalist mode of production was largely triggered by an important event in the history of humanity: the Industrial Revolution. In the Alien films the worst tendencies of capitalism seem to drive the Weyland‐Yutani Corporation's decisions, confirming Karl Marx's fears that people would not be at the center of the process of capitalist production. It is clear the (...) Weyland‐Yutani Corporation has taken its goal of acquisition of profit at all costs very seriously, as demonstrated by Special Order 937. Alienation is one of Marx's key ideas. This chapter mainly focuses on alienation as it is described in a series of notebooks written in 1857‐1858, also known as the Grundrisse. Marx concludes, based on insights from ancient Greek and Hellenistic philosophers, that the good life should be one of active self‐realization and autonomy. (shrink)

In the beginning of Star Trek Into Darkness, Mr. Spock descends into the heart of a raging volcano on the planet Nibiru. His mission: to detonate a cold fusion device that will solidify the bubbling magma before it erupts and destroys an entire civilization. Meanwhile, Captain James T. Kirk is on the bridge of the Enterprise facing a dilemma. He's duty‐bound never to violate the Prime Directive. One way to address the problem of the Prime Directive is to follow the (...) criteria used by Vulcans: reason and logic. This approach has been highly revered in the history of moral philosophy, and was most convincingly articulated by Immanuel Kant. Confucius and Aristotle would agree that while the Prime Directive is usually correct, there will be cases where it's wrong not to break it. The Prime Directive symbolizes just how difficult making good moral decisions can be. (shrink)