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)

In a recent paper, Berger and Nanay consider, and reject, three ways of addressing the phenomenon of unconscious perception within a naïve realist framework. Since these three approaches seem to exhaust the options open to naïve realists, and since there is said to be excellent evidence that perception of the same fundamental kind can occur, both consciously and unconsciously, this is seen to present a problem for the view. We take this opportunity to show that all three approaches considered remain (...) perfectly plausible ways of addressing unconscious perception within a naïve realist framework. So far from undermining the credibility of naïve realism, Berger and Nanay simply draw our attention to an important question to be considered by naïve realists in future work. Namely, which of the approaches considered is most likely to provide an accurate account of unconscious perception in each of its purported incarnations? (shrink)

In this paper I propose a set-theoretical interpretation of the logical square of opposition, in the perspective opened by generalized quantifier theory. Generalized quantifiers allow us to account for the semantics of quantificational Noun Phrases, and of other natural language expressions, in a coherent and uniform way. I suggest that in the analysis of the meaning of Noun Phrases and Determiners the square of opposition may help representing some semantic features responsible to different logical properties of these expressions. I will (...) conclude with some consideration on scope interactions between quantifiers. (shrink)

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)

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 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.

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)

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)

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)

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 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.

Este artículo examina la dimensión política del concepto de mesianismo. Se sostiene que el recurso a este concepto en ciertos filósofos contemporáneos, sobre todo Agamben, es deudor de las tesis de Schmitt, Benjamin y Taubes sobre el pensamiento paulino. Desde estas premisas, se examina la relevancia filosófico-política del mesianismo a partir de su cuestionamiento de todo nomos, justificando su carácter impolítico. El mesianismo impolítico es la antítesis de la teología política.

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)

According to the brain drain argument, there are good reasons for states to limit the exit of their skilled workers (more specifically, healthcare workers), because of the negative impacts this type of migration has for other members of the community from which they migrate. Some theorists criticise this argument as illiberal, while others support it and ground a duty to stay of the skilled workers on rather vague concepts like patriotic virtue, or the legitimate expectations of their state and co-citizens. (...) In this article, on the contrary, we suggest that the liberal conception of states’ legitimate political authority demands, and not just permits, that developing states from which migration of skilled workers occurs set up contractual mechanisms. These mechanisms will ensure that state-funded training in the health sector is provided against a commitment on the part of future professionals to reciprocate with their services for the benefits obtained. If one of the conditions for the state to maintain legitimate political authority is to provide basic services such as healthcare to its subjects (while respecting at the same time their autonomy and freedom), then this is what developing states affected by the brain drain ought to do. What we call the authority-based approach to the brain drain also helps to clarify the obligations that other states have not to interfere with these contractual mechanisms when they exist, and not to profit from their absence. Inspired by FIFA’s legal instruments of training compensation and solidarity mechanism for the transfer of players, we conclude by suggesting a plausible global policy to complement this authority-based approach. (shrink)

It has been claimed that naïve realism predicts phenomenological similarities where there are none and, thereby, mischaracterises the phenomenal character of perceptual experience. If true, this undercuts a key motivation for the view. Here, we defend naïve realism against this charge, proposing that such arguments fail (three times over). In so doing, we highlight a more general problem with critiques of naïve realism that target the purported phenomenological predictions of the view. The problem is: naïve realism, broadly construed, doesn’t make (...) phenomenological predictions of the required sort. So, as a result, opponents must resign themselves to attacking specific incarnations of naïve realism, or approach matters quite differently. (shrink)

Digitalisation is attracting much scholarly attention at present. However, scholars often take its benefits for granted, overlooking the essential question: “Does digital technology make us better?” This paper aims to help fill this gap by examining digitalisation as a form of government (digitocracy) and the way it shapes a new kind of man: _animal digitalis_. I argue that the digitalised man is animal-like rather than machine-like. This man does not use efficient and cold machine-like language, but is rather emotionalised through (...) digital technology. If those who are ruled acted like machines, data would not be produced on a mass scale, and machine learning would stop learning. Digital man has animal features and is ruled by his brain’s reward system. We need to abandon this new form of government and the resulting man. To overcome digitalisation, we need a humanism that recovers the proper place of man over animals and artefacts, but maintains respect for the value of nature. (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)

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)

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

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)

When moral philosophers study ignorance, their efforts are almost exclusively confined to its exculpatory and blameworthy aspects. Unfortunately, though, this trend overlooks that certain kinds of propositional ignorance, namely of the personal costs and benefits of altruistic actions, can indirectly incentivize those actions. Humans require cooperation from others to survive, and that can be facilitated by a good reputation. One avenue to a good reputation is helping others, sticking to moral principles, and so forth, without calculating the personal costs of (...) doing so, e.g., saving someone from a burning building without calculating how personally costly or beneficial it would be. These actions are indirect moral benefits (partly) resulting from that kind of propositional ignorance. (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.

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)

My topic is two-fold: a reductive account of expertise as an epistemic phenomenon, and applying the reductive account to the question of whether or not philosophers enjoy expertise. I conclude, on the basis of the reductive account, that even though philosophers enjoy something akin to second-order expertise (i.e. they are often experts on the positions of other philosophers, current trends in the philosophical literature, the history of philosophy, conceptual analysis and so on), they nevertheless lack first-order philosophical expertise (i.e. expertise (...) on philosophical positions themselves such as the nature of mind, causality, normativity and so forth). Throughout the paper, I respond to potential objections. (shrink)

Are strangers sincere in their moral praise and criticism? Here we apply signaling theory to argue ceteris paribus moral criticism is more likely sincere than praise; the former tends to be a higher-fidelity signal (in Western societies). To offer an example: emotions are often self-validating as a signal because they're hard to fake. This epistemic insight matters: moral praise and criticism influence moral reputations, and affect whether others will cooperate with us. Though much of this applies to generic praise and (...) criticism too, moral philosophers should value sincere moral praise and moral criticism for several reasons: it (i) offers insight into how others actually view us as moral agents; (ii) offers feedback to help us improve our moral characters; and (iii) encourages some behaviors, and discourages others. And so as moral agents, we should care whether moral praise and moral criticism is sincere. (shrink)

If you’ve got millions of dollars to donate, don’t donate them to academic philosophy. Producing philosophical articles and books faces diminishing returns and diverts money and attention from more important causes. Many philosophy books and articles contradict each other; at best, only some can be correct. Philosophy classes are poor at instilling critical thinking skills. Resources that would be spent on philosophy would be better spent elsewhere.

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)

The Generalized Quantifiers Theory, I will argue, in the second half of last Century has led to an important rapprochement, relevant both in logic and in linguistics, between logical quantification theories and the semantic analysis of quantification in natural languages. In this paper I concisely illustrate the formal aspects and the theoretical implications of this rapprochement.

In this article I present the conception of syntax emerging from the “dynamic approach” to syntax and semantics, developed in the last few decades, moving from the critic to the static theories of language, either those developed in the Chomskian framework or those based on Montague’s grammar. I will suggest that this view can be fruitfully compared with Saussure’s position on syntax.

In this paper, I argue the practice of procreation is immoral regardless of the consequences of human presence such as climate change and overpopulation; the lack of consent, interests and moral desert on the part of nonexistent individuals means someone could potentially suffer in the absence of moral justification. Procreation is only morally justified if there is some method for acquiring informed consent from a non-existent person; but that is impossible; therefore, procreation is immoral.

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.

Students sometimes profess moral relativism or skepticism with retorts like ‘how can we know?’ or ‘it’s all relative!’ Here I defend a pedagogical method to defuse moral relativism and moral skepticism using phenomenal conservatism: if it seems to S that p, S has defeasible justification to believe that p; e.g., moral seemings, like perceptual ones, are defeasibly justified. The purpose of defusing moral skepticism and relativism is to prevent these metaethical views from acting as stumbling blocks to insightful ethical inquiry (...) in the classroom. This approach puts the burden of proof on the relativist or skeptic (to justify their view, contrary to appearances), and makes their views costlier: if we reject moral seemings as a kind, we must reject other less objectionable seemings too (e.g. intellectual seemings). Finally, this approach improves learning outcomes by ‘hooking onto’ student familiarity with seemings, e.g. seeing is (defeasibly justified) believing. (shrink)

Astrobiocentrism is a vision that places us in a scenario of confirmation of life in the universe, either as a second genesis or as an expansion of humanity in space. It manages to raise consistent arguments in relation to questions such as what would happen to knowledge if life were confirmed in the universe, how would this change the way we understand our place in the cosmos? Astrobiocentrism raises a series of reflections in the context of confirmed discovery, and it (...) develops concepts that work directly with what would happen after irrefutable evidence has been obtained that we are not alone in space. Unlike biocentrism or ecocentrism, the astrobiocentric view is not limited to the Earth-centric perspective, and for it incorporates a multi-, inter- and transdisciplinary understanding. Therefore, the aim of this paper is to make a reflection on the astrobiocentric issues related to the challenges and problems of the discovery of life in the universe and the expansion of mankind into space. Here we explore some aspects of the transition from biogeocentrism to astrobiocentrism, astrobiosemiotics, homo mensura, moral community, planetary sustainability and astrotheology. (shrink)

This book is an introduction to first-order modal logic. It starts with classical propositional logic and ends with first-order modal logic. The text introduces the basic theory of sets, graphs and a chapter on argumentation from contemporary pragmatics.

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)

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)

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)

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.

Desde la formulación geométrica de la gravedad, según la ecuaciones de Einstein-Grosmann-Hilbert, de noviembre de 1915, como el movimiento geodésico en la variedad semirimenniana de curvatura positiva, espaciotiempo, donde por ausencias de simetrías, no es posible la conservación de la energía-impulso tomando en conjunto los procesos materiales y el del campo geométrico gravitacional, sin embargo, dadas esas simetrías en el espaciotiempo plano de Minkowski, usando el modelo de De Sitter, Einstein linealizando la gravitación, por supuesto, realmente en ausencia de gravedad, (...) en 1916, depuradas de algunos errores matemáticos en 1918, introdujó las "ondas gravitacionales" como perturbaciones en la curvatura del espacio, y en ausencia de saber físicamente qué es el espaciotiempo y filosoficamente en pleito, que previamente en 1936 y definitivamente en 1937, Einstein demostró no existían. Fue por parte de los trabajos surgidos de la dinámica del discurrir académico, desde la perspectiva no de Einstein sino de Weyl, que Bondi, Pirani, Robinson y Trautman, en la década de 1950, posterior al fallecimiento de Einstein, las "ondas gravitacionales" fueron reintroducidas y motivaron que experimentalmente se buscaran. En el 2002, a partir del experimento de VLBI de Sergei Kopeikin fue establecida su supuesta velocidad, sin que obtuviera el reconocimiento unánime de la comunidad de científicos sino diviéndolos. Y fue en febrero de 2016, que la colaboración aLIGO-aVirgo anunciaran haberlas detectado por primera vez. En este trabajo se presenta la historia que conllevo a este supuesto descubrimiento y se plantea que las ondas detectadas son realmente del vacío cuántico en el cual está inmerso todo lo existente, tésis del autor expuesta inmediatamente como respuesta a ese anunció de 2016. (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)

From the geometric formulation of gravity, according to the Einstein-Grosmann-Hilbert equations, of November 1915, as the geodesic movement in the semirimennian manifold of positive curvature, spacetime, where due to absence of symmetries, the conservation of energy-impulse is not possible taking together the material processes and that of the gravitational geometric field, however, given those symmetries in the flat Minkowski spacetime, using the De Sitter model, Einstein linearizing gravitation, of course, really in the absence of gravity, in 1916, purged of some (...) mathematical errors in 1918, he introduced "gravitational waves" as disturbances in the curvature of space, and in the absence of knowing physically what spacetime is and philosophically in dispute, that previously in 1936 and definitively in 1937, Einstein showed they did not exist. It was through the works arising from the dynamics of academic discourse, from the perspective not of Einstein but of Weyl, that Bondi, Pirani, Robinson and Trautman, in the 1950s, after Einstein's death, "gravitational waves" were reintroduced and led to experimental search. In 2002, from Sergei Kopeikin's VLBI experiment, its supposed speed was established, without obtaining unanimous recognition from the community of scientists but rather dividing them. And it was in February 2016 that the aLIGO-aVirgo collaboration announced that they had detected them for the first time. In this work, the history that led to this supposed discovery is presented and it is stated that the waves detected are really from the quantum vacuum in which everything that exists is immersed, the author's thesis exposed immediately in response to that 2016 announcement. (shrink)

Einstein structured the theoretical frame of his work on gravity under the Special Relativity and Minkowski´s spacetime using three guide principles: The strong principle of equivalence establishes that acceleration and gravity are equivalents. Mach´s principle explains the inertia of the bodies and particles as completely determined by the total mass existent in the universe. And, general covariance searches to extend the principle of relativity from inertial motion to accelerated motion. Mach´s principle was abandoned quickly, general covariance resulted mathematical property of (...) the tensors and principle of equivalence inconsistent and it can only apply to punctual gravity, no to extended gravity. Also, the basic principle of Special Relativity, i.e., the constancy of the speed of the electromagnetic wave in the vacuum was abandoned, static Minkowski´s spacetime was replaced to dynamic Lorentz´s manifold and the main conceptual fundament of the theory, i.e. spacetime is not known what is. Of other hand, gravity never was conceptually defined; neither answers what is the law of gravity in general. However, the predictions arise of Einstein equations are rigorously exacts. Thus, the conclusion is that on gravity, it has only the equations. In this work it shows that principle of equivalence applies really to punctual and extended gravity, gravity is defined as effect of change of coordinates although in the case of the extended gravity with change of geometry from Minkowski´s spacetime to Lorentz´s manifold; and the gravitational motion is the geodesic motion that well it can declare as the general law of gravity. (shrink)

It presents the basics of the “Relativistic theory of gravitation”, with the inclusion of original texts, from various papers, published between 1987 and 2009, by theirs authors: S. S Gershtein, A. A. Logunov, Yu. M. Loskutov and M. A. Mestvirishvili, additionally, together with the introductions, summaries and conclusions of the author of this paper. The “Relativistic theory of gravitation” is a gauge theory, compatible with the theories of quantum physics of the electromagnetic, weak and strong forces, which defines gravity as (...) the fourth force existing in nature, as a static field equipped with the transmitter particles of the virtual gravitons of spins 2 and 0, within the spirit of Galilei's principle of relativity, in his generalization of Poincaré's Special Relativity that allowed the authors to universalize that the physical laws of nature are complied with regardless of the frames of reference where they apply, integrated into the Grossmann-Einstein Entwurf theory, in its further development, by those authors, therefore, this theory preserves the conservation laws of energy-impulse and angular impulse of the gravitational field jointly to the other material fields existing in nature, in the Riemann's effective spacetime, through its identity with Minkowski's pseudo Euclidean spacetime. (shrink)

This article is focused on a correct use of the social network Twitter in political communication in order to be effective and create social active participation channels. Such use are related to the utility of the potential that social networks offer us as interactive channel; which eliminates the communication barrier between the citizen and the politician. Also it highlights the importance of Twitter as a new public space for communication, following the new “public sphere” where come not only citizens but (...) also the media to extract comments and opinions of politicians. (shrink)

In this paper we present a new framework of idealization in biology. We characterize idealizations as a network of counterfactual and hypothetical conditionals that can exhibit different “degrees of contingency”. We use this idea to say that, in departing more or less from the actual world, idealizations can serve numerous epistemic, methodological or heuristic purposes within scientific research. We defend that, in part, this structure explains why idealizations, despite being deformations of reality, are so successful in scientific practice. For illustrative (...) purposes, we provide an example from population genetics, the Wright-Fisher Model. (shrink)

Based on the Russian school of Logunov and others, with the contribution of Tom van Flandern, and his previous works on space-time, gravitational waves and speed of the gravity, the author discusses the theory of the time-space fluid that results from the supposed gravitational waves that would have detected LIGO, and reaffirms the space-time as a structural geometric property of the dynamic matter (radiation, matter and quantum vacuum), now with the strong argument that without escape, in an unnatural way, the (...) physicists and philosophers of science confer the conception of the author to that ridiculous material-space-time, while depriving Matter, of the intrinsic space-time. In addition, he warns about the conceptual contradiction existing between NASA and Caltech over gravitational waves, being absurd the concept of Caltech, operator of LIGO, since gravitational waves would propagate in five non-detectable dimensions. NASA valiant and validly recognizes that they would be waves of space; therefore, there are no space-time waves that correspond to gravitational waves that, according to the great current of relativistic physicists, would exist. Finally, the author reaffirms that the quadrupole waves detected by LIGO are waves of the quantum vacuum. (shrink)