Results for 'Alvaro Nunez-Vaquero'

88 found
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  1. Perspectivas del precedente en el Civil Law: un estudio introductorio.Sandra Gómora-Juárez, Edith Cuautle Rodríguez, Enrique Rodríguez-Trujano & Alvaro Nunez-Vaquero - 2024 - Boletín Mexicano de Derecho Comparado 56 (168):3-26.
    El artículo ofrece un panorama del precedente en el Civil Law con el objetivo de distinguir los problemas que pueden presentarse en los sistemas jurídicos que tienen una práctica formal o institucionalizada de precedente, de aquellos en los que no la hay. Se identificó que se introdujo el precedente como una forma de responder a las crecientes demandas de administración de justicia en la materia y delimitar la discrecionalidad del operador jurídico. Por tanto, la tesis de fondo de este trabajo (...)
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  2. Kant on Plants: Self-Activity, Representations, and the Analogy with Life.Tyke Nunez - 2021 - Philosophers' Imprint 21 (11).
    Do plants represent according to Kant? This is closely connected to the question of whether he held plants are alive, because he explains life in terms of the faculty to act on one’s own representations. He also explains life as having an immaterial principle of self-motion, and as a body’s interaction with a supersensible soul. I argue that because of the way plants move themselves, Kant is committed to their being alive, to their having a supersensible ground of their self-activity, (...)
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  3. A Naturalized Account of the Inside-Outside Dichotomy.Alvaro Moreno & Xabier Barandiaran - 2004 - Philosophica 73 (1):11-26.
    The first form of the inside-outside dichotomy appears as a self-encapsulated system with an active border. These systems are based on two complementary but asymmetric processes: constructive and interactive. The former physically constitute the system as a recursive network of component production, defining an inside. The maintenance of the constructive processes implies that the internal organization also constrains certain flows of matter and energy across the border of the system, generating interactive processes. These interactive processes ensure the maintenance of the (...)
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  4. Kant on Vital Forces and the Analogy with Life.Tyke Nunez - 2021 - In Camilla Serck-Hanssen & Beatrix Himmelmann (eds.), The Court of Reason: Proceedings of the 13th International Kant Congress. De Gruyter. pp. 961-972.
    In this essay I examine Kant's analogy with life from §65 of the Critique of the power of Judgment. I argue that this analogy is central for understanding his notion of a natural end, for his account of the formative power of organisms in the third Critique, and for situating Kant's account of this power in relation to the Lebenskräfte of the vitalists.
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  5. Lab‐Grown Meat and Veganism: A Virtue‐Oriented Perspective.Carlo Alvaro - 2019 - Journal of Agricultural and Environmental Ethics 31 (135):1-15.
    The project of growing meat artificially represents for some the next best thing to humanity. If successful, it could be the solution to several problems, such as feed- ing a growing global population while reducing the environmental impact of raising animals for food and, of course, reducing the amount and degree of animal cruelty and suffering that is involved in animal farming. In this paper, I argue that the issue of the morality of such a project has been framed only (...)
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  6. Ethical Veganism, Virtue, and Greatness of the Soul.Carlo Alvaro - 2017 - Journal of Agricultural and Environmental Ethics 30 (6):765-781.
    Many moral philosophers have criticized intensive animal farming because it can be harmful to the environment, it causes pain and misery to a large number of animals, and furthermore eating meat and animal-based products can be unhealthful. The issue of industrially farmed animals has become one of the most pressing ethical questions of our time. On the one hand, utilitarians have argued that we should become vegetarians or vegans because the practices of raising animals for food are immoral since they (...)
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  7. Expressivism, Moral Psychology and Direction of Fit.Carlos Nunez - forthcoming - In David Copp & Connie Rosati (eds.), The Oxford Handbook of Metaethics. Oxford University Press.
    Expressivists claim that normative judgments (NJ) are non-cognitive states. But what kind of states are they, exactly? Expressivists need to provide us with an adequate account of their nature. Here, I argue that there are structural features that render this task rather daunting. The worry takes the form of a looming dilemma: NJ are either conative states (i.e. states with a world-to-mind direction of fit) or they are not. If they are, then they are either attitudes de se (i.e. attitudes (...)
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  8. The Undecidability of the Politics of Politics: On Geoffrey Bennington’s Scatter 1.Humberto González Núñez - 2018 - Politica Común 12.
    In this paper, I consider the contribution of Geoffrey Bennington's book, _Scatter 1_, to the ongoing discussion of the political dimension of deconstruction. Focusing on the resonances between Bennington's "politics of politics" and the notion of infrapolitics, I suggest that Bennington's major contribution revolves around the introduction of undecidability into political action and thought.
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  9. Modeling Unicorns and Dead Cats: Applying Bressan’s ML ν to the Necessary Properties of Non-existent Objects.Tyke Nunez - 2018 - Journal of Philosophical Logic 47 (1):95–121.
    Should objects count as necessarily having certain properties, despite their not having those properties when they do not exist? For example, should a cat that passes out of existence, and so no longer is a cat, nonetheless count as necessarily being a cat? In this essay I examine different ways of adapting Aldo Bressan’s MLν so that it can accommodate an affirmative answer to these questions. Anil Gupta, in The Logic of Common Nouns, creates a number of languages that have (...)
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  10. El nudo infrapolítico y la verdad de la democracia.Humberto González Núñez - 2018 - Pensamiento Al Margen:160-181.
    Este ensayo expone la manera en que el pensamiento deconstructivo de Jean-Luc Nancy desarrolla un modelo de democracia que va desde sus primeros escritos interpretando a Heidegger y lo elemental del ‘ser-con’ como la categoría por la cual recibimos nuestra experiencia del ser (en un pensamiento que llamamos ‘proto-democrático’) que luego se relacionarán de forma explícita con sus trabajos tardíos sobre la democracia. Siguiendo este trabajo exegético, proponemos una lectura interpretativa que busca argumentar que el pensamiento de Nancy puede ser (...)
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  11. Vegan parents and children: zero parental compromise.Carlo Alvaro - 2020 - Ethics and Education 15 (4):476-498.
    Marcus William Hunt argues that when co-parents disagree over whether to raise their child (or children) as a vegan, they should reach a compromise as a gift given by one parent to the other out of respect for his or her authority. Josh Millburn contends that Hunt’s proposal of parental compromise over veganism is unacceptable on the ground that it overlooks respect for animal rights, which bars compromising. However, he contemplates the possibility of parental compromise over ‘unusual eating,’ of animal-based (...)
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  12. Broome on the connection between normative beliefs and motivation.Carlos Nunez - 2018 - Problema 12 (1):95-109.
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  13. Veganism as a Virtue: How compassion and fairness show us what is virtuous about veganism.Carlo Alvaro - 2017 - Future of Food: Journal on Food, Agriculture and Society 5 (2):16-26.
    With millions of animals brought into existence and raised for food every year, their negative impact upon the environment and the staggering growth in the number of chronic diseases caused by meat and dairy diets make a global move toward ethical veganism imperative. Typi-cally, utilitarians and deontologists have led this discussion. The purpose of this paper is to pro-pose a virtuous approach to ethical veganism. Virtue ethics can be used to construct a defense of ethical veganism by relying on the (...)
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  14. The Incoherence of Moral Relativism.Carlo Alvaro - 2020 - Cultura 17 (1):19-38.
    Abstract: This paper is a response to Park Seungbae’s article, “Defence of Cultural Relativism”. Some of the typical criticisms of moral relativism are the following: moral relativism is erroneously committed to the principle of tolerance, which is a universal principle; there are a number of objective moral rules; a moral relativist must admit that Hitler was right, which is absurd; a moral relativist must deny, in the face of evidence, that moral progress is possible; and, since every individual belongs to (...)
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  15. Lived Experience of Overcoming the Feeling of Isolation in Distance Learning in the Philippines: A Phenomenological Inquiry.Jayrome Lleva Nuñez - 2021 - Pakistan Journal of Distance and Online Learning 2 (7):55-68.
    In this research, the author presents the lived experience of a graduate student and how she has overcome the feeling of isolation and challenges in distance learning. The participant of this qualitative phenomenological study is student from Visayas State University Open University (VSU-OU). This qualitative phenomenological study (Chambers, 2013) seeks to measure the in-depth experience of a distance learner from the southern Philippines and systematically analyze the culture of distance learning in order to understand the phenomenon of isolation and be (...)
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  16.  58
    Uma reflexão sobre o conceito de cidadania de Aristóteles, o atual e os grupos minoritários.Alvaro de Azevedo Gonzaga, Felipe Labruna & Karen Maximo Magalhães - 2024 - Aufklärung 11 (1):41-50.
    The scope of this article is to propose a reflection about the concept of citizenship presented by Aristotle in his work “Politics”, and which people were considered citizens then in comparison to nowadays. There is no intention to make a deep historical assessment about the particularities of each period of time, but analyse the characteristics which kept some groups inside of the political life and as well kept other groups away from it, in order to demonstrate how strong is the (...)
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  17. Kant, Frege, and the normativity of logic: MacFarlane 's argument for common ground.Tyke Nunez - 2021 - European Journal of Philosophy 29 (4):988-1009.
    European Journal of Philosophy, Volume 29, Issue 4, Page 988-1009, December 2021.
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  18. The Emergence of Being and Time as Ἐνέργεια: Heidegger’s Unfinished Confrontation with Aristotle’s Metaphysics.Humberto González Núñez - 2022 - Kronos - metafizyka, kultura, religia 11:86-99.
    In this essay, I offer a critical analysis of one of the most provocative aspects of Heidegger’s unfinished confrontation with Aristotle’s thinking. Over the course of his lifelong engagement with Aristotle’s texts, Heidegger rarely failed to notice the constitutive ambiguity of the ancient Greek philosopher’s position within the history of being. On the one hand, Aristotle appeared to be the founder of the Western metaphysical tradition of ontotheology, whereby God was understood as the supreme principle and being of all beings. (...)
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  19. La expatriación como condena: Una lectura existencial de “Del país de la pena” por Hanni Ossott.Humberto González Núñez - 2018 - Res Publica 21 (3):529-544.
    El propósito del presente ensayo es desarrollar una lectura existencial del poema “Del país de la pena” escrita por la poeta venezolana Hanni Ossott con el fin de pensar el término “expatriación” como concepto filosófico. Luego de una introducción histórica que busca situar el poema de Ossott al filo de una tradición poética que busca recuperar la sensación de extranjeridad frente a lo propiamente nacional, éste ensayo se propone trazar los horizontes metodológicos de la interpretación del poema a través de (...)
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  20. The Destruction of Philosophy: Metaphoricity-History-Being.Humberto González Núñez - 2020 - Politica Común 13.
    In the present essay, I trace the way in which Derrida engages the theme of the destruction of philosophy in his reading of Heidegger’s work in the 1964-65 seminar, Heidegger: The Question of Being and History. Specifically, I focus on a close reading of the first three sessions in order to show the way in which the theme of the destruction of philosophy appears in relation to the posing of three questions, namely, the questions of being, history, and metaphor. In (...)
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  21. Elementos y alcances de la relación intelectual entre Foucault y la Teorı́a Crı́tica.Álvaro Muñoz Ferrer - 2019 - Mutatis Mutandis: Revista Internacional de Filosofía 14.
    Este trabajo argumenta que la noción de racionalidad gubernamental articulada por Michel Foucault pudo haber sido influenciada por la obra de la Escuela de Fráncfort, particularmente por Marcuse, en torno a la relación entre poder y racionalidad. La argumentación se construye sobre la base de un análisis genealógico del concepto de racionalidad en el contexto del capitalismo y concluye con una reflexión acerca de las contribuciones metodológicas al enfoque de la gubernamentalidad que pueden explorarse a partir de la relación intelectual (...)
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  22. The Display Problem Revisited.Tyke Nunez - 2010 - In Michal Peliš Vit Punčochàr (ed.), The Logica Yearbook. College Publications. pp. 143-156.
    In this essay I give a complete join semi-lattice of possible display-equivalence schemes for Display Logic, using the standard connectives, and leaving fixed only the schemes governing the star. In addition to proving the completeness of this list, I offer a discussion of the basic properties of these schemes.
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  23. Aristotle’s Proto-Phenomenology of Being: The Reciprocity of Dunamis and Energeia in Nature, Movement, and Soul.Humberto González Núñez - 2022 - Dissertation, Villanova University
    This dissertation is a study of the relationship between dunamis and energeia in Aristotle’s ontology. Throughout his writings, Aristotle employs these terms to uncover what I call a proto-phenomenological description of the different ways of being. While contemporary scholarship has suggested the significance of dunamis and energeia for Aristotle’s understanding of being, the relationship between these terms has often been interpreted as mutually exclusive. Accordingly, dunamis would be understood as subordinate to energeia, which would function as the sole primary term (...)
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  24.  25
    The Satisfaction of the Students on Home-Based Distance Learning in the Philippines.Jayrome L. Nunez, Jahfet N. Nabayra & Jomar M. Urbano - 2024 - Journal of Education in Black Sea Region 9 (2): 27–38.
    Distance education has quickly been integrated into the education system anywhere, and the pandemic has intensified the need for it. The Philippines is just one of the countries that grappled with the effects of the unseen enemy; therefore, leaning mainly to home-based learning just cope to the need for learning and continuity. This study aimed to elicit the satisfaction level of Filipino college students both enrolled in private and public higher education in the country. To proceed with the study, the (...)
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  25. Missing the Apes of the Trees for the Forest.Carlo Alvaro - 2019 - ASEBL Journal Association for the Study of Ethical Behavior 14 (1):36-38.
    The debate over ape personhood is of great social and moral importance. For more than twenty-five years, attorney Steven Wise has been arguing that animals who have cognitive complexities similar to humans should be legally granted basic rights of au- tonomy. In my view, granting personhood status and other rights to great apes are at- tainable goals. But how should we go about it?
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  26.  23
    Morte digna como direito: visibilidade jurídica da finitude.Alvaro de Azevedo Gonzaga, Lucia Alonso Falleiros & Felipe Labruna - 2024 - Revista Bioética 32:01-10.
    O direito à morte digna é majoritariamente ignorado pelo ordenamento brasileiro. Essa invisibilidade do processo de finitude e suas consequências são tema deste estudo, que objetiva realizar um levanta-mento exploratório para identificar pontos relevantes que devem ser desenvolvidos para garantir um processo de finitude digno. Foram analisadas 50 publicações, mediante levantamento online e físico de obras publicadas até março de 2023. Os estudos analisados expressam preocupação com dilemas éticos do cuidar do ser humano em finitude, mas não analisam formas existentes (...)
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  27.  82
    La muerte digna como derecho: visibilidad jurídica de la finitud.Alvaro de Azevedo Gonzaga, Lucia Alonso Falleiros & Felipe Labruna - 2024 - Revista Bioética 32:e3629ES.
    El derecho a una muerte digna es ampliamente ignorado por el ordenamiento jurídico brasileño. Esta invisibilidad del proceso de finitud y sus consecuencias son el objeto de este estudio, que tiene como objetivo realizar una encuesta exploratoria para identificar los puntos relevantes que deben desarrollarse para garantizar un proceso de finitud digno. Se analizaron 50 publicaciones a través de una encuesta online y física de obras publicadas hasta marzo de 2023. Los estudios analizados expresan preocupación por los dilemas éticos de (...)
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  28. ATHEISM AS AN EXTREME REJECTION OF RATIONAL EVIDENCE FOR THE EXISTENCE OF GOD.Carlo Alvaro - 2021 - Heythrop Journal 62 (2):1-16.
    Explicit atheism is a philosophical position according to which belief in God is irrational, and thus it should be rejected. In this paper, I revisit, extend, and defend against the most telling counter arguments the Kalām Cosmological Argument in order to show that explicit atheism must be deemed as a positively irrational position.
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  29. Professional and Personal Traits of a Professor: A Study on Filipino Students' Preferences.Jayrome Lleva Nuñez & Louie P. Gula - 2023 - Universal Journal of Educational Research 2 (1):38-46.
    Schools have resumed receiving students after more than two years of closing doors to learners. College students. Students have built preferences on their professors even before the pandemic began. Using the epistemological lens in conducting research, the purpose of the study is to know the expectations of Filipino college students about the professional and personal qualities of their professors. The study utilized snowball or chain sampling to gather pertinent information in relation to the researched topic. Then, the data gathered were (...)
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  30. God and Kant’s Suicide Maxim.Carlo Alvaro - 2021 - Cultura 2 (18):27-53.
    Kant’s argument against suicide is widely dismissed by scholars and often avoided by teachers because it is deemed inconsistent with Kant’s moral philosophy. This paper attempts to show a way to make sense of Kant’s injunction against suicide that is consistent with his moral system. One of the strategies adopted in order to accomplish my goal is a de-secularization of Kant’s ethics. I argue that all actions of self-killing (or suicide) are morally impermissible because they are inconsistent with God’s established (...)
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  31.  59
    Legal Pragmatism as a guide to new perspectives on the application of Law.Alvaro de Azevedo Gonzaga, Felipe Labruna & Cassiano Mazon - 2024 - Revista da Faculdade de Direito Do Sul de Minas 40 (1):129-144.
    This is an article about Legal Pragmatism, studied under the prism of the Philosophy of Law. The pragmatist philosophical current, born in the United States, was responsible for consolidating the line of legal reasoning aimed at obtaining the results that best meet social desires and human hopes. Legal Pragmatism is not presented as a Theory of Law, consubstantiating itself, in reality, in a method based on argumentation, capable of substantiating decision making. Finally, an attempt was made to ponder on Legal (...)
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  32. MEAT MAY NEVER DIE.Carlo Alvaro - 2022 - TRACE 8:156-163.
    The goal of ethical veganism is a vegan world or, at least, a significantly vegan world. However, despite the hard work done by vegan activists, global meat consumption has been increasing (Saiidi 2019; Christen 2021). Vegan advocates have focused on ethics but have ignored the importance of tradition and identity. And the advent of veggie meat alternatives has promoted food that emulates animal products thereby perpetuating the meat paradigm. I suggest that, in order to make significant changes toward ending animal (...)
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  33.  44
    Continuing The Distance Learning Modality of Graduate Studies in Post-Covid Philippines: A Survey.Jayrome Nuñez, Louie P. Gula, Evaflor Alindan, John Clinton Colcol, Aristonie Sangco, Jairoh Taracina, Sammy Dolba, Al John Escobañez, Kevin Sumayang, Mark Anthony Jamisal & Francis Jim Tuscano - 2023 - FDLA Journal 7 (1):1-17.
    Getting a graduate education is one of the most important parts of a professional in a field. It allows them to climb higher in the professional rankings or even get higher pay for their academic work. All graduate students are adults and self-directed due to their past experiences in work or practice. However, when the pandemic hit the world, these self-directed learners were not spared from shutting of schools. In the Philippines, most graduate schools deliver their lessons through the traditional (...)
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  34.  47
    Dignified death as a right: the legal visibility of finitude.Alvaro de Azevedo Gonzaga, Lucia Alonso Falleiros & Felipe Labruna - 2024 - Revista Bioética 32:e3629EN.
    The right to a dignified death is largely overlooked by Brazilian law. This neglect of the end-of-life process and its ramifications is the focus of this study, which aims at an exploratory survey to identify pertinent aspects requiring development to ensure a dignified end-of-life experience. In total, 50 publications were examined with online and physical surveys of works published up to March 2023. They express concerns regarding ethical dilemmas in caring for individuals nearing the end of life, yet they do (...)
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  35. Review of Huaping Lu-Adler - Kant and the Science of Logic. [REVIEW]Tyke Nunez - 2020 - Journal for the History of Analytical Philosophy 8 (7):17-31.
    A critical discussion of Lu-Adler's chapter on Kant's mature view of pure general logic. I sketch an alternative interpretation of its formality on which Kant would hold no deduction is possible of this logic's laws.
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  36. Filipino Students’ Standpoint on Going Back to Traditional Schooling in the New Normal.Louie Gula, Jayrome L. Nunez, Alvin L. Barnachea, Jover B. Jabagat & Jomar M. Urbano - 2022 - Journal of Teacher Education and Research 17 (1):16-21.
    Schools worldwide have started opening doors to welcome back students who, for almost two years, have been stuck studying at home. This study looks at the standpoint of Filipino students on going back to regular face-to-face schooling. There were 2,274 students of different tiers of education (high school, collegiate, graduate) from different major island groups of the Philippines (Luzon, Visayas, Mindanao) who participated in the study. The study used a mixed-method of descriptive statistics to present the quantitative data gathered and (...)
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  37. Adaptivity: From metabolism to behavior.Xabier Barandiaran & Alvaro Moreno - 2008 - Adaptive Behavior 16 (5):325-344.
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  38. Mensaje a las siete iglesias en el Apocalipsis de la Vulgata: análisis de traducción funcionalista del griego al latín.Álvaro Salazar - 2017 - Revista Historias Del Orbis Terrarum 18 (18):111-143.
    Title: «Messages for the seven churches in the Vulgate's Revelation Book: a functional Greek-Latin translation analysis». Abstract: This paper analyses and describes the potential translation and revision of the three first chapters of the Revelation Book by Saint Jerome, which are part of the Vulgate. The present analysis has been carried out as per the functionalist theory with a focus on the skopos by Nord (1991) through the review of intratextual and extratextual factors of such theory. Additionally, it considers the (...)
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  39. El homo translator y la expansión de los límites de la traducción.Álvaro Salazar - 2022 - Mutatis Mutandis, Revista Latinoamericana de Traducción 2 (15):436-452.
    Resumen El presente artículo pretende, desde una perspectiva filosófica, llevar a cabo una reflexión en torno al homo translator como agente de cambio de la traducción, no solo desde esta como disciplina práctica, sino también desde la traductología en relación con los procesos de cambio de todo lo trans: transferencia, transformación o transmutación, que va desde lo lingüístico a lo social, a lo ecológico, etc., a medida que se expanden los límites en la teoría de la traducción, lo que llevaría (...)
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  40.  38
    Liberdade sob o ponto de vista filosófico e os efeitos da prisão para atingir a ressocialização.Alvaro de Azevedo Gonzaga, Felipe Labruna & Mateus Costa Ferreira - 2024 - Campo da História 9 (1):320-335.
    O presente estudo, fruto de inquietação surgida em aulas de Filosofia no curso de mestrado em Direito pela Pontifícia Universidade Católica de São Paulo (PUC-SP), investiga a concepção filosófica da liberdade humana e o impacto da pena de prisão, visando à compreensão da eficácia da ressocialização. Com esta pesquisa, busca-se verificar como ocorre a privação de liberdade no Brasil para que se possa compreender de que forma o sistema de Justiça brasileiro persegue a almejada ressocialização prevista no art. 1º da (...)
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  41. NORMA INTERNACIONAL DE INFORMACIÓN FINANCIERA 15 – POSIBLE CAMBIOS EN EL TRATAMIENTO DE LOS INGRESOS Y SUS ASPECTOS PRÁCTICOS.Martín Núñez & Mariana Pignata - 2017 - Jornadas Académicas Facultad de Ciencias Económicas y de Administración. UDELAR.
    El presente trabajo tiene como objetivo analizar los principales cambios que implicará para aquellos ejercicios iniciados a partir del 1 de enero de 2018, la entrada en vigencia de la Norma Internacional de Información Financiera (NIIF) 15 – Ingreso de Actividades Ordinarias Procedentes de Contratos con Clientes- sustituyendo a las Norma Internacional de Contabilidad (NIC) 11 – Contratos de Construcción-, NIC 18 – Ingresos de Actividades Ordinarias-, Interpretación desarrollada por el Comité de Interpretaciones de las Normas Internacionales de Información Financiera (...)
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  42. Review of Science and Sensibilia. [REVIEW]Tyke Nunez - 2023 - Journal for the History of Analytical Philosophy 11 (3):11-19.
    I give an overview of each of Quine's 1980 Kant lectures, as well as a critical discussion of the six interpretive essays in the volume. I close with a high-level reassessment of the relationship between the philosophical views of Quine, Hume, and Kant.
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  43. On what makes certain dynamical systems cognitive: A minimally cognitive organization program.Xabier Barandiaran & Alvaro Moreno - 2006 - Adaptive Behavior 14:171-185..
    Dynamicism has provided cognitive science with important tools to understand some aspects of “how cognitive agents work” but the issue of “what makes something cognitive” has not been sufficiently addressed yet, and, we argue, the former will never be complete without the later. Behavioristic characterizations of cognitive properties are criticized in favor of an organizational approach focused on the internal dynamic relationships that constitute cognitive systems. A definition of cognition as adaptive-autonomy in the embodied and situated neurodynamic domain is provided: (...)
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  44. ANTICIPOS EN MONEDA EXTRANJERA DE ACUERDO A LAS NIIF Y SU APLICACIÓN PRACTICA POR PARTE DE LAS ENTIDADES EN EL URUGUAY.Núñez Martín Núñez, Martín - unknown - Dissertation, Facultad de Ciencias Económicas y de Administración Translated by Martín Núñez.
    El presente ensayo explora cuál es el tratamiento contable de los anticipos en moneda extranjera de acuerdo a las Normas Internacionales de Información Financiera (NIIF). Comienza analizando la NIC 21 en lo que respecta al tipo de cambio a considerar en las transacciones en moneda extranjera, el tratamiento posterior de las partidas en moneda extranjera y la diferencia entre partidas monetarias y no monetarias. Posteriormente desarrolla la CINIIF 22 “Transacciones en Moneda Extranjera y Contraprestaciones Anticipadas”. A efectos de comprender la (...)
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  45. Venta de Inmuebles a Plazo, tratamiento contable y fiscal en el Uruguay.Martín Núñez - 2020 - Universidad de la República.
    El tratamiento contable y fiscal de los ingresos por ventas de inmuebles a plazo requieren en la actualidad especial atención por diversos motivos. En materia contable, por el reciente cambio que esta normativa tuvo con la entrada en vigencia de la NIIF 15, aplicable a las operaciones de referencia, considerando las dificultades que por lo general tiene la adopción de nuevas normas contables. En materia fiscal, por la “pobre” redacción que a nuestro entender presenta el artículo 13 del Decreto Nº (...)
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  46. Permuta de Propiedades, Planta y Equipos de acuerdo a la Sección 17 de la NIIF para PYMES versión 2009.Martín Núñez - 2021 - Documentos de Trabajo.
    El presente trabajo tiene como objetivo analizar el tratamiento de la permuta de Propiedades, Planta y Equipos de acuerdo a la Sección 17 de la NIIF para PYMES version 2009 vigente en el Uruguay.
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  47. Pandemia y crisis económica: una relación de develación.Álvaro Muñoz Ferrer - 2019 - Mutatis Mutandis: Revista Internacional de Filosofía 14.
    Es generalmente aceptado que la relación entre la crisis económica actualmente en desarrollo y la pandemia de enfermedad por coronavirus es de tipo causal, esto es, se afirma que la pandemia ha causado la crisis. El objetivo de este trabajo es argumentar que este vı́nculo no cumple con los requisitos para ser definido como una relación de causalidad y se propondrá la noción de relación develadora para dar cuenta de la interacción entre ambos sucesos. El trabajo se desarrolla de la (...)
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  48. Poesía homoerótica en Catulo: textos y algunas consideraciones traductológicas.Álvaro Salazar Valenzuela - 2017 - In ITER XXIII Traducciones. Santiago, Región Metropolitana, Chile: pp. 177-190.
    This article shows a selection of Catullus’ homoerotic texts and their translations. Thus, we analyze and introduce part of the Catullus’ sexual source culture, which differs from the current homosexual target culture in order to make these texts and the knowledge therein contained available to the Latin American audience. Our aim is to produce these translations analyzing varied, complex, and vague lexical sources, the differences between the source and target cultures, and other factors that challenge the translator in the realization (...)
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  49. Apostolic Ministry, Contemporary Missions, and Missio Dei.Alvaro Max Rivera - manuscript
    The paper examines the validity of the apostolic ministry in our day, its relationship to missionary work, and how it relates to missionaries who have shown characteristics of an apostolic ministry. In this paper, the ministry of John Bueno who showed these characteristics and his work in El Salvador is also briefly studied. For the purpose of a better framework of reference, the paper also explores different positions that may express radical postures such as apostolic succession and the apostolic reformation (...)
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  50. Ian Alexander Moore, Eckhart, Heidegger, and the Imperative of Releasement[REVIEW]Humberto José González Núñez - 2020 - Graduate Faculty Philosophy Journal 41 (2):586-589.
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