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, (...) and to their having desires (although these are not conscious). This has important ramifications for Kant’s teleology and philosophy of mind. (shrink)

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 (...) about oneself) or they are not. If they are, then they’re unable to account for disagreement. If they are not, then they're unable to account for agent-relative NJ. So NJ cannot be conative states (they cannot have a world-to-mind direction of fit). On the other hand, however, if NJ are not conative states (if they are states without a direction of fit, like affective or other sui generis non-cognitive, non-conative attitudes) then it remains a mystery how they support relations of disagreement. (shrink)

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.

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 (...) a kinship with Bressan’s MLν , three of which are also tailored to affirmatively answering these questions. After comparing their languages, I argue that metaphysicians and philosophers of language should prefer MLν to Gupta’s languages in most applications because it can accommodate essential properties, like being a cat, while being more uniform and less cumbersome. (shrink)

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 (...) considerado como un pensamiento infrapolítico en cuanto busca pensar la aporía constitutiva de la democracia que se encuentra perfectamente ilustrado en la noción del ‘nudo’ (como el momento tanto de unión como separación—entre el ‘sí’ y el ‘no’). La noción del ‘nudo infrapolítico’ se utilizará como una forma de darle mayor refinamiento a estos esbozos deconstructivos que aparecen implícitamente en el trabajo de Nancy. -/- This essay elucidates the way in which Jean-Luc Nancy’s deconstructive thought develops a thought of democracy that begins with his first interpretive writings on Heidegger and the ‘being-with’ as an existential category (in a thought that we term ‘proto-democractic’) that will then explicitly relate to his later works on democracy. Following this exegetical work, we offer an interpretive reading that seeks to argue that Nancy’s thought can be considered as an infrapolitical one insofar as it seeks to think the constitutive aporia of democracy that is perfectly captured in the notion of the ‘knot’ (as the moment of both union and separation—between the ‘yes’ and ‘no’). The notion of an ‘infrapolitical knot’ will be used as a way of giving further refinement to the deconstructive sketches that appear implicitly in Nancy’s work. (shrink)

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 (...) able to share in future studies. With in-depth personal interview, this study also allows readers to witness his personal stories which may validate others’ experiences who may not have an avenue to research about – hence phenomenological. It used the thematic qualitative approach in organizing the data presented in the study which involves analyzing themes and patterns she experienced in the phenomenon. It also mentions the respondent’s steps of overcoming isolation in distance education and avoiding quitting the study. And to do so, a network of connection among learners and university shall be present in order for a distance learner to succeed in the mode. (shrink)

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 (...) researchers adapted an 18-item questionnaire to find out the satisfaction level of the students in the home-based learning modality implemented in the entire country during the school year 2022 – 2023. Using the satisfaction scale adapted from Nabayra and Tambong (2023), results showed that Filipino students had an overall slight satisfaction with the implemented home-based learning modality. Moreover, the demographics, namely gender, year level, type of institution, and type of home-based learning modality, are not directly associated with students' level of satisfaction, which can only contribute less than 1% of the variance to their satisfaction. (shrink)

Due to the COVID-19 pandemic, preschool teachers must quickly adjust to online education. During COVID-19, teachers have been forced to embrace technology. This study investigates the lived experiences and challenges of preschool teachers. Employing the Interpretative Phenomenological Analysis, the findings of this study were: It was found that managing parent expectations and dealing with challenging parent behavior were among the sources of stress for preschool teachers. This fear of being judged or criticized by parents could influence their teaching practices and (...) interactions with students, leading to feelings of anxiety or insecurity. Further, preschool teachers faced challenges in implementing blended learning, including technological issues, a lack of support and resources, and difficulties creating engaging online content. However, as teachers gained more experience and knowledge about effectively using online tools and technologies for instruction, these challenges became more manageable. Also limited or unreliable internet connectivity was also a significant challenge faced by teachers and students in the transition to online learning. The digital divide and various technical, bandwidth, and security concerns exacerbated it. Internet connection was a major frustration for her during online classes as it affected her ability to communicate and teach her students effectively. Moreover, preschool teachers have had to adapt to the challenges of blended learning by implementing various strategies and making preparations to guide and support their students effectively. These strategies have included using games and other engaging activities to keep students motivated and engaged, developing online lesson plans, and using online teaching platforms and tools. However, the transition to blended learning has also been a source of stress for preschool teachers. They have had to manage additional workloads and responsibilities and deal with challenges such as supporting students with varying technology access and skills. (shrink)

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 (...) una lectura del ensayo “Paysage avec dépaysement” [Paisaje en desorientación] escrito por el filósofo francés Jean-Luc Nancy. La lectura del ensayo de Nancy posibilitará la lectura existencial del poema de Ossott con la que el presente ensayo buscará demonstrar la riqueza filosófica de este poema y la manera en que tematiza la expatriación. A modo de conclusión, se sugerirá que la expatriación puede entenderse como una condena pero no necesariamente de modo negativo sino a través de una valencia positiva que éste término puede tener para la conceptualización contemporánea sobre América Latina. -/- The purpose of this paper is to develop an existential reading of the poem “Del país de la pena” written by the Venezuelan poet Hanni Ossott with the aim of thinking the term “expatriation” as a philosophical concept. Following a historical introduction that seeks to situate Ossott’s poem within a poetic tradition that tries to recuperate the feeling of strangeness in the face of the properly national, this essay attempts to trace the interpretative and methodological horizons of the poem through a reading of the essay “Paysage avec dépaysement” [Uncanny Landscapes] written by the French philosopher Jean- Luc Nancy. The reading of Nancy’s essay will facilitate the existential reading of Ossott’s poem with which the present essay will seek to demonstrate the philosophical richness of this poem and the way in which it thematizes expatriation. By way of conclusion, it will be suggested that expatriation can be understood as a sentence, but not necessarily in a negative manner; rather, it can be thought through a positive valence that can aid in the contemporary conceptualization about Latin America. (shrink)

European Journal of Philosophy, Volume 29, Issue 4, Page 988-1009, December 2021.

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. (...) But on the other hand, there were traces or echoes of a more originary thinking in Aristotle’s texts that, according to Heidegger, could be developed for the sake of another beginning. In this essay, I draw on this constitutive ambiguity by focusing on Heidegger’s partial translation of Metaphysics Λ 6, where Aristotle most explicitly discusses the being (οὐσία) of the unmoved being. Using Heidegger’s translation as an aid, I argue that Aristotle’s account of the unmoved being in Metaphysics Λ 6 is perhaps best understood as of- fering an enigmatic description of the origin of movement and time as an act of pure temporalizing (reine Zeitigung), which is how Heidegger translates the notion of ἐνέργεια. In the conclusion of this essay, I suggest that the temporal account of being and time as pure temporalizing offers a possible way to reappropriate Aristotle’s thinking in a phenomenological context. (shrink)

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 (...) all three sessions, I will show that the questions of being, history, and metaphor allow Heidegger, according to Derrida, to brush against the very limits of philosophy. However, Derrida’s own interpretation reveals an interesting emphasis on the destruction of philosophy that, while definitely inspired by Heidegger, slightly begins to go beyond him. For this reason, I will turn to his more critical appraisal of Heidegger’s trajectory in the final two sessions. In so doing, I claim that Derrida’s positions in these final sessions will show a critical distance vis-à-vis Heidegger that will foreshadow the very question that will remain decisive throughout his nearly 40 year engagement with Heidegger’s work, namely, the question of difference. (shrink)

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.

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 (...) mode or face-to-face until the pandemic that they shifted in the emerging online learning modality. Using the mixed method of quantitative and qualitative type of study the researchers were able to gather 419 graduate students from various regions of the archipelago to take part in the study. The researchers found out that upon experiencing the benefits of online learning, graduate students want to continue this modality even in the future. More than a third of the respondents also claimed that they want the blended or hybrid type of graduate studies as opposed to going back to the more traditional face-to-face classes. The reasons for these can vary on each learner’s situation. (shrink)

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.

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 (...) of Aristotle’s ontology. I argue that it is a mistake to consider dunamis and energeia as non-reciprocal and subordinate terms. Furthermore, I suggest that this mistake often leads to an underestimation of the dynamic character of Aristotle’s proto-phenomenological account of being. To recover this dimension of Aristotle’s thinking, I claim that dunamis and energeia ought to be understood as reciprocal and co-constitutive terms characterized by a constant and dynamic interrelation. To defend this interpretation, I turn to Aristotle’s conceptions of nature, movement, and soul as discussed in the Metaphysics, Physics, and De Anima. I argue that each of these key terms provide a concrete illustration of how dunamis and energeia function as co-constitutive principles for the manifestation of the being of natural beings. I propose that this proto-phenomenological approach to being remains Aristotle’s most significant and enduring contribution to Western ontology. (shrink)

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.

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 (...) treated through descriptive analysis of quantitative information and thematic analysis on the most recurring themes (qualitative data) among the responses of the subjects. Since it did not use a standardized evaluation tool, the study only aimed to know the expectations at the learners’ level. The results showed that Filipino learners value the professional trait of a professor as to being competent and possesses effective communication skills, and in terms of personal qualities, Filipino student lean towards having a good character in general such as friendliness and humorous. (shrink)

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.

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 (...) aplicación en la práctica en el Uruguay, se hizo una encuesta a empresas, en donde queda evidenciado que en la mayoría de los casos no se está cumpliendo la normativa vigente y se terminan reconociendo resultados financieros erróneamente. Este ensayo culmina con las reflexiones finales de los autores. (shrink)

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.

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 (...) thematic analysis of qualitative responses from the subjects. The majority of all the respondents favored going back to the physical classroom, and little only favored staying using the distance mode. In the qualitative analysis, the recurring reasons of the students varied from personal, economic, and fear of getting the virus. It was concluded that Filipino students want to go back to schooling. Moreover, a sizeable amount preferred hybrid while a small number preferred to stay in online or distance mode. Educational institutions should always observe the covid 19 protocol when students go back. (shrink)

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.

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 (...) (CINIIF) 13 – Programas de Fidelización de Clientes-, CINIIF 15 – Acuerdos para la Construcción de Inmuebles-, CINIIF 18 – Transferencias de Activos procedentes de Clientes-, e Interpretación desarrollada por el Comité de Interpretaciones de Normas Internacionales de Contabilidad (SIC) 31 – Ingresos-Permutas de Servicios de Publicidad-. A tales efectos, analizaremos los principales lineamientos contables establecidos por la NIIF 15, a través del modelo de las cinco etapas y de otros aspectos que a nuestro entender son importantes presentando algunos casos prácticos para un mejor entendimiento. (shrink)

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 (...) 150/007 reglamentario del IRAE -que otorga un tratamiento fiscal particular a las operaciones en cuestión- y puede llevar a diversas interpretaciones, desde por ejemplo si su aplicación es obligatoria, hasta qué resultados quedan incluidos en el mismo. Otro motivo relevante es la consideración del componente financiero, siempre presente en este tipo de transacciones. Lo anteriormente expuesto, nos lleva a plantearnos la hipótesis de que en nuestro país existen diferentes interpretaciones en el tratamiento contable y fiscal de la operación en cuestión. A los efectos de demostrarla, y luego de un estudio de la normativa aplicable, se realizó un relevamiento de la situación actual sobre el tema de estudio en algunos de los principales estudios contables referentes en la materia. La investigación concluye en que la hipótesis planteada resulta ser parcialmente verdadera, ya que se constataron diversas interpretaciones en la aplicación de la normativa fiscal, pero no así en la contable, aunque en esta última, se detectaron casos de incumplimiento. En virtud de esas diversas interpretaciones, este equipo de investigación aporta el método que aplicaría al caso tratado. (shrink)

This research study aims to highlight the personal experiences encountered by the participants, compare the differences between both narrations, and lastly identify common phenomena. This study utilized the auto-ethnographical research study. Ellis and Bochner (2000) describe autoethnography as "an autobiographical form of writing that exhibits several levels of awareness, linking the personal to the cultural". Autoethnography may include a wide variety of topics, from personal research experiences to parallel explorations of the researcher's and participants' experiences, as well as the researcher's (...) experience while undertaking a particular piece of research (Ellis & Bochner, 2000; Maso, 2001). It appears that practice teaching enables interns to experience the actual classroom teaching and school paperwork preparation. Aside from the technical aspects of the internship process, it prepares the student-teachers as well in the different course of school activities that will immerse them in the process of management. Generally, the personal experiences of the different interns vary from the school environment, protocols, and learning resources of the school assigned. The different practice- teaching experiences narrated by the interns that will have a common phenomenon will be a strong determinant of a certain situation. (shrink)

An educator, to climb up into academic ranking must take a longer route of getting formal education such as master’s or doctorate. In this paper, the authors discuss their journey, challenges, and aspirations in taking post-graduate studies like the Doctor of Education (EdD). Using autoethnography as the research design, which allow writers to narrate their personal experiences and used thematic analysis to analyze them. The authors experienced hardship in finding universities that would fit to their need especially that one of (...) them graduated with a non-thesis master’s degree. The other author, who is overseas found it also difficult to look for a university that would accept his situation and could offer flexibility in attending the classes due to the time zone difference and workday schedule. While both authors are enrolled in private education financing the studies could be a burden to one of the authors, so he sought support from his employer and agreed to render a service after, while the other one can cover the fees from his overseas job. (shrink)

Las consecuencias de la pandemia pueden considerarse como desgracias o injusticias. En este escrito mostraré que la situación general en Chile se configura como una injusticia. Para justificar el punto anterior describiré a grandes rasgos las caracterı́sticas fundamentales del igualitarismo de la suerte. Luego, al exponer los datos disponibles en Chile, mostraré por qué en Chile las consecuencias del coronavirus se configuran como injusticias. En particular, mostraré que si los seres humanos son libres e iguales en derechos, entonces es necesario (...) que esa igualdad se exprese en su igual capacidad de enfrentar la suerte bruta. Ası́, los seres humanos son por una parte, libres, y por ende responsables, y por otro, iguales, y por ende, libres de la suerte bruta. Por lo tanto, el rol del estado, en tanto conjunto de instituciones que distribuyen justicia, es minimizar la suerte (bruta). La relación entre los efectos de la pandemia y condición socioeconómica debe leerse como el abandono de los ciudadanos a su suerte bruta. Dejar a los ciudadanos a su suerte no es simplemente una desgracia, es una injusticia. (shrink)

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 (...) es que, en la operación regular de los sistemas jurídicos del Civil Law, tanto los tribunales constitucionales y la jurisdicción en general identificaron la necesidad práctica de dotar de contornos a los derechos humanos —en tanto disposiciones jurídicas a concretar jurisdiccionalmente—. (shrink)

This study investigated the effectiveness of utilizing induced magnetism on the seed germination of radish (Raphanussativus) in terms of growth rate, growth speed, shoot growth, and overall development. This study utilized two groups that consisted of an experimental group where induced magnetism was present one control group where there was an absence of induced magnetism in the seed germination of Radish (Raphanus sativus). Moreover, this study aimed to determine the significant difference between the two in terms growth rate, growth speed, (...) shoot growth, and overall development. Both groups had the same amount of radish (Raphanus sativus) seeds planted in a rectangular wooden container with the same amount of measurement and soil content. This study used an experimental research design by utilizing the functions of an Electromagnetic Induction Device (EID) comprised of a 12v motor battery, light bulb, coiled wire, and switch. The EID was turned on for 10 minutes every day where the electric volts generated by the 12v motor battery were transported through the coiled wire and distributed to the metallic iron screen surrounding the area of the experimental group. The data gathered during the 12-day observation of the growth of radish (Raphanus sativus) were tabulated, analyzed, and evaluated using mean tests, standard deviation, and T-test. Based on the result and analyses of the gathered data, it was found that the experimental group, the one with the presence of induced magnetism, surpassed the control group in terms of growth speed, shoot growth, and overall seed development. However, it was also revealed that in terms of growth rate, there is no significant difference between the control group and experimental group. Therefore, the utilization of Induced Magnetism on the seed germination of radish (Raphanus sativus) is effective in terms of growth speed, shoot growth, and overall development. (shrink)

El libro trata los siguientes temas de acuerdo a la normativa uruguaya: -/- NORMAS CONTABLES II EFECTIVO Y OTROS VALORES · Sistema de Banco y Fondo Fijo · Descuentos y endosos de documentos · Arqueo de Caja y Valores · Conciliación Bancaria III INVENTARIOS IV PROPIEDADES, PLANTA Y EQUIPO V ASIENTO DE APERTURA VI PRESENTACIÓN DE ESTADOS FINANCIEROS.

The 21st century is undergoing an unprecedented productivity shift due to the use of disruptive technologies, including artificial intelligence, cloud computing, blockchain, big data, robotics, and augmented reality, among others. The use of these technologies is expanding across all sectors of the economy, blurring the boundaries between different activities, and digital systems are permeating them, leading to a reevaluation of knowledge and techniques in various fields of study. Accounting is not exempt from this reality, and blockchain technology is emerging as (...) a methodology that brings about substantial changes in topics that have been the conceptual and technical foundation of the discipline, such as double-entry bookkeeping. -/- This essay aims to approach blockchain from two objectives. The first is to present blockchain technology as a tool for accounting. This technology enables a paradigm shift in accounting by providing more transparent, secure, and reliable information. This leads to a review and reconsideration of certain roles of professionals in the field of economics, such as the external auditor as a guarantor of the reasonableness of accounting information. The conceptual frameworks related to the topic and how blockchain enables the incorporation of a third distributed ledger are presented. -/- The second approach of the essay seeks to analyze the responses of accounting regulations to a new type of assets that arise with the advent of blockchain, such as cryptocurrencies in general. The position adopted by the IASB is shown, which fails to provide a convincing response and has led to different regulatory bodies in various countries adopting their own positions. The result of the analysis is presented in a comparative table. -/- The essay concludes by reflecting on the changes brought about by this new technology and the role that academia should play. (shrink)

The purpose of the study. The aims of this research are to determine the teachers' reading style, determine their reading speed, and determine which reading methods are the teachers' strengths and weaknesses utilizing a thorough evaluation of reading techniques from Hawker Brownlow Education. This study utilized the comprehensive assessment of reading strategies from Hawker Brownlow Education. This material is composed of four series of tests namely, Reading Comprehension 1- Historical Fiction, Reading Comprehension 2- History Article, Reading Comprehension 3- Kate Wrote (...) About a Special Zoo, and Reading Comprehension 4- Email written by Carl with different reading passages using the same 12 reading strategies. It is found that readers can effectively comprehend when they use the following strategies namely, finding word meaning in context, understanding sequence, and making predictions. Therefore, the four series of assessments, show that there are varied ways of comprehending a material that might directly influence the duration and time limit allocated in reading and answering the material, the recurring events of the same material used, and the scheduling of reading comprehension tests. (shrink)

Impulse and momentum are basic concepts of mechanics introduced in the K to 12 curricula. Despite its basic concepts, students still have difficulties understanding the topic, especially when they are out of school due to the pandemic. After reopening the gates for face–to–face classes in the Philippines, the researchers found a significant reason to conduct a lesson study to improve teaching strategies on the topic. Lesson study is a development process wherein teachers work collaboratively to improve teachers teaching capacity. This (...) study was conducted at Plaridel National High School with 23 participants from Grade 9 Newton (Set A and B). The research was conducted in two cycles using a four – phase lesson study. The research lesson was implemented using a 4A Model lesson plan and the results were taken from the analysis of the lesson study observation sheets, along with the class proficiency level. The researchers used the following strategies to improve teaching, namely; (1) showing mastery of subject matter, (2) reviewing basic mathematical operations, (3) contextualizing the lesson, (4) allowing students to answer questions in mother tongue, (5) using collaborative activities, (6) giving rewards, and (7) applying proper time management. However, the findings still showed that both sets of students achieved beginning proficiency level. Despite the implementation of these strategies, the students still lack basic knowledge of the topic and mathematical operations, and they struggle to understand it. Thus, it is recommended to plan the lesson effectively, utilize other research instruments, and collect feedback from the students. (shrink)

El estallido social en Chile desafı́a a las humanidades a abordar un fenómeno social inédito por sus formas, a través de un ejercicio reflexivo situado más allá de las tomas de posición en el debate público. Si bien, ha habido un sinnúmero de académicos del espectro nacional que han asumido posturas claras en esta coyuntura, las respuestas y justificaciones contingentes dejan incólumes otras dudas sobre cuestiones de principio. Sabı́amos que Chile vivı́a en una democracia de baja intensidad, con instituciones ancladas (...) al orden constitucional diseñado durante la dictadura cı́vico-militar y continuado por los gobiernos democráticos, con enormes áreas institucionales corrompidas por el fuero de la impunidad, con una clase polı́tica acostumbrada a los privilegios y bajo un modelo estructuralmente desigual en lo económico, social y cultural. Sabı́amos que todo lo anterior, en alguna medida, fue horadando las bases de las instituciones democráticas. Por eso, para muchos, las protestas que comenzaron en octubre son la continuidad de un dilatado proceso de acumulación del malestar que, debido a lo agudas de sus causas, tardaron más de lo que muchos imaginaron en llegar. (shrink)

Strange Fruit is an exemplary study of the question of the integration of West Indians of immigrant origin living in England in the 1980s. Through this play structured in three acts, Caryl Phillips offers the reader-viewer privileged access to the inner world of a West Indian family living in a deprived London neighborhood. At the heart of this intimate drama with tragic overtones, there is a cultural conflict between two successive generations of immigrants. Philosophical and existential issues are deftly (...) treated in a psychoanalytical perspective. (shrink)

En esta entrevista, el preservador Olaff Durand narra su experiencia como miembro de una organización ecológica, la cual se ha caracterizado por los cuidados que se han realizado al medioambiente. Estas actividades las han venido haciendo siempre de manera presencial, aunque en tiempo de pandemia se ha recurrido a virtualidad. Sin embargo, la labor y los proyectos ecológicos que él relata demuestran que ha habido un trabajo constante de concientización y de educación ambiental para los ciudadanos. En fin, esta conversación (...) será de utilidad para futuros investigadores e interesados en la materia, ya que podrán conocer cuáles son y serán las medidas sociales que adoptan los integrantes de esta organización ecológica para contrarrestar cualquier forma de contaminación en este siglo XXI. (shrink)

In this paper I study the development of arithmetical cognition with the focus on metaphorical thinking. In an approach developing on Lakoff and Núñez, I propose one particular conceptual metaphor, the Process → Object Metaphor, as a key element in understanding the development of mathematical thinking.

This dissertation aims to address literary texts written in English by diasporic writers of African descent in the context of trauma. Drawing on Michael Rothberg’s concept of “traumatic realism,” it seeks to question the Eurocentrism that marks cultural trauma studies and bring into focus the anxieties of home and (un)belonging as indicators of post-traumatic African cultures. The three analyzed works by Abdulrazak Gurnah, Chimamanda Ngozi Adichie, and Caryl Phillips are placed at the crossroads of cultures, beyond the victim/perpetrator dichotomy, (...) in order to construct new cartographies that question the history of colonial modernity. The spatiotemporal intricacies of postmemory in the texts problematize the “realism” of nationalist narratives and question the prefix “post” in “post-colonial” that claims a “working through” the ills of the past. Confronted with the detritus of the “real,” the African diaspora seeks to provide an ethical understanding of the past as it lays bare the far-reaching aftereffects of colonial and slave-holding enterprises on the daily lives of the displaced Africans. In “traumatic realist” terms, the writers negotiate the politics of space and race as they are constantly implicated as postgenerations of colonialism and slavery, while engaging contemporary readers ethically in the repercussions of a painful past. Several studies have addressed displacement as a traumatic aftereffect of colonialism and slavery. Yet, “traumatic realism” and its exploration of the overarching notion of “the implicated subject” by writers of African descent has not been given enough consideration. This dissertation follows a chronotopic (Bakhtin) line of investigation that realigns the dichotomous past and present, or the extreme and the everyday, as it draws on the intricacies of postmemory that bring forth the “lived” manifestations of the colonial discourse. Central to this study is the way in which the structures of nation-states, especially in Africa and/or Britain, continue to foster the forces of forgetting and separation that blight the realities of the displaced African subjects. Today, we bear witness to the growing numbers of refugees, exiles, and immigrants, particularly African ones, who are confronted with oppression, genocide, and racism between the structures of the nation-states in Africa and Europe. This context stresses the need to address pressing questions that highlight what Michael Rothberg refers to as “historical responsibility which engages other subjects, be they descendants or non-descendants of colonial violence, to bear responsible witness to the lasting aftereffects of the colonial and slaveholding pasts. The critical double bind of their representation of the past brings two issues to the fore: Although they need to provide a particularized documentation of the past, the writers resort to a non-competitive model that locates the violence inflicted on the displaced Africans side by side with those suffering from other forms of violence centered in the West. Keywords: African literature, trauma, realism, memory, diaspora, Abdulrazak Gurnah, Chimamanda Ngozi Adichie, Caryl Phillips. (shrink)

That the state-of-affairs of cognitive science is not good is brought into figural salience in "What happened to cognitive science?" (Núñez et al., 2019). We extend their objective description of 'what's wrong' to a prescription of 'how to correct'. Cognitive science, in its quest to elucidate 'how we know', embraces a long list of subjects, while ignoring Mathematics (Fig. 1a, Núñez et al., 2019). Mathematics is known for making the unknown to be known (cf. solving for unknowns). This acknowledgement naturally (...) raises the question: does mathematical knowing inform knowing in general? Here we show that drawing parallels to mathematical knowing can facilitate the advancement of cognitive science (Lawvere, 1994). (shrink)

According to Vaz Ferreira discovering how we go wrong can help us to build better arguments. Seoane proposes an argument analysis model based on that of Vaz Ferreira in Lógica viva, particularly in his analysis of the false dilemma. We will develop the model by making a distinction between its syntactic and semanticpragmatic phases. We will use Seoane's vazferreirean model to evaluate an argument due to Nietzsche in his On the Genealogy of Morality regarding the origin of the concept of (...) “good”. We will review Piacenza's criticism to the model, and we will put forward an answer to Piacenza on the basis of Seoane's and Núñez's work, emphasizing the usefulness and possibilities of such model. (shrink)

Albert Einstein once made the following remark about "the world of our sense experiences": "the fact that it is comprehensible is a miracle." (1936, p. 351) A few decades later, another physicist, Eugene Wigner, wondered about the unreasonable effectiveness of mathematics in the natural sciences, concluding his classic article thus: "the miracle of the appropriateness of the language of mathematics for the formulation of the laws of physics is a wonderful gift which we neither understand nor deserve" (1960, p. 14). (...) At least three factors are involved in Einstein's and Wigner's miracles: the physical world, mathematics, and human cognition. One way to relate these factors is to ask how the universe could possibly be structured in such a way that mathematics would be applicable to it, and we would be able to understand that application. This is roughly Wigner's question. Alternatively, the way of the mathematical naturalist is to argue that we abstract certain properties from the world, perhaps using our bodies and physical tools, thereby articulating basic mathematical concepts, which we continue building into the complex formal structures of mathematics. John Stuart Mill, Penelope Maddy, and Rafael Nuñez teach this strategy of cognitive abstraction, in very different manners. But what if the very concepts and basic principles of mathematics were built into our cognitive structure itself? Given such a cognitive a priori mathematical endowment, would the miracles of the link between world and cognition (Einstein) and mathematics and world (Wigner) not vanish, or at least significantly diminish? This is the stance of Stanislas Deheane and Elizabeth Brannon's 2011 anthology, following a venerable rationalist tradition including Plato and Immanuel Kant. (shrink)