We discuss Sharon Ryan’s Deep Rationality Theory of wisdom, defended recently in her “Wisdom, Knowledge and Rationality.” We argue that (a) Ryan’s use of the term “rationality” needs further elaboration; (b) there is a problem with requiring that the wise person possess justified beliefs but not necessarily knowledge; (c) the conditions of DRT are not all necessary; (d) the conditions are not sufficient. At the end of our discussion, we suggest that there may be a problem with the very assumption (...) that an informative, non-circular set of necessary and sufficient conditions of wisdom can be given. (shrink)

I discuss the aesthetic power of painful art. I focus on artworks that occasion pain by “hitting too close to home,” i.e., by presenting narratives meant to be “about us.” I consider various reasons why such works may have aesthetic value for us, but I argue that the main reason has to do with the power of such works to transgress conversational boundaries. The discussion is meant as a contribution to the debate on the paradox of tragedy.

I discuss the respective roles of traits and reasons in the explanation of action. I begin by noting that traits and reasons explanations are systematically connected: traits explanations require motivation by reasons. Actions due to psychiatric conditions such as mental disorders cannot be explained by an appeal to traits. Because traits require motivation by reasons, it is often possible to explain one and the same action by an appeal to either the agent's traits or to her reasons. I then ask (...) whether it follows from here that traits and reasons explanations of action are equivalent – though perhaps offered from different points of view – or whether they differ in interesting ways. I argue that the differences are interesting and important – traits and reasons explanations answer different “why” questions regarding action: a reasons explanation tells us what reasons motivated the agent acting; a traits explanation, by contrast, indicates something about an agent’s reasons but tells us something else in addition: it tells us why the agent acted on those as opposed to other available reasons. (shrink)

We present counterexamples to the widespread assumption that Moorean sentences cannot be rationally asserted. We then explain why Moorean assertions of the sort we discuss do not incur the irrationality charge. Our argument involves an appeal to the dual-process theory of the mind and a contrast between the conditions for ascribing beliefs to oneself and the conditions for making assertions about independently existing states of affairs. We conclude by contrasting beliefs of the sort we discuss with the structurally similar but (...) rationally impermissible beliefs of certain psychiatric patients. (shrink)

In a widely read essay, “For the Law, Neuroscience Changes Nothing and Everything,” Joshua Greene and Jonathan Cohen argue that the advance of neuroscience will result in the widespread rejection of free will, and with it – of retributivism. They go on to propose that consequentialist reforms are in order, and they predict such reforms will take place. We agree that retributivism should be rejected, and we too are optimistic that rejected it will be. But we don’t think that such (...) a development will have much to do with neuroscience – it won’t, because neuroscience is unlikely to show that we have no free will. We have two main aims in this paper. The first is to rebut various aspects of the case against free will. The second is to examine the case for consequentialist reforms. We take Greene and Cohen’s essay as a hobbyhorse, but our criticisms are applicable to neurodeterministic anti-free-willism in general. We first suggest that Greene and Cohen take proponents of free will to be committed to an untenable homuncular account of agency. But proponents of free will can dispense with such a commitment. In fact, we argue, it is Greene and Cohen who work with an overly simple account of free will. We sketch a more nuanced conception. We then turn to the proposal for consequentialist reforms. We argue that retributivism will fall out of favor not as a consequence of neuroscience-driven rejection of free will, but rather, as a result of a familiar feature of moral progress – the expanding circle of concern. In short, retributivism can and must die, but neuroscience will not kill it – humanity will. (shrink)

Pessimists about aesthetic testimony argue that it is inappropriate to rely on other people’s aesthetic judgments in forming our own aesthetic beliefs. Some suggest that such reliance violates an epistemic norm, others that it violates a non-epistemic norm. In making their case, pessimists offer several arguments. They also put forward cases meant to elicit pessimist intuitions. In this paper, I claim that none of the main pessimist arguments succeeds against a plausible version of optimism, that is, the view that reliance (...) on testimony in aesthetic matters is appropriate. However, I suggest also that pessimist intuitions have a certain pull that optimists must account for. My second task is to explain the force of pessimist intuitions by shedding new light on their source. (shrink)

In “Neurosentimentalism and Moral Agency”, Philip Gerrans and Jeanette Kennett argue that prominent versions of metaethical sentimentalism and moral realism ignore the importance, for moral agency and moral judgment, of the capacity to experientially project oneself into the past and possible futures – to engage in ‘mental time travel’. They contend that such views are committed to taking subjects with impaired capacities for MTT to be moral judgers, and thus confront a dilemma: either allow that these subjects are moral agents, (...) or deny that moral agency is required for moral judgment. In reply, we argue for two main claims. First, it is implausible that moral agency is required for moral judgment, and Gerrans and Kennett give us no good reason for thinking it is. Second, at least some of the subjects in question seem able to make moral judgments, and Gerrans and Kennett give us no good reason to doubt that they can. We conclude that they have not shown a problem for any of the metaethical views in question. (shrink)

I question the widespread assumption that when we act for reasons we know what our reasons are. I argue that an agent may act in ignorance, or partial ignorance, regarding his or her reasons, and an action involving ignorance of this sort may still qualify as done for reasons. I conclude from here that we need to develop a suitable new model of action for reasons, and I proceed to offer such a model. Briefly, I argue that an action qualifies (...) as done for reasons when the agent performing that action possesses a reasons explanation of it and is (at least partly) motivated to act by the fact he possesses such an explanation. The crucial point is that the agent may not be motivated – not even in part – by the content of the reasons that constitute the explanation in question. (shrink)

Some of our largely unchosen first-order reactions, such as disgust, can underwrite morally-laden character traits. This observation is in tension with the plausible idea that virtues and vices are based on reasons. I propose a way to resolve the tension.

Envy has often been seen as a vice and the envied as its victims. I suggest that this plausible view has an important limitation: the envied sometimes actively try to provoke envy. They may, thus, be non-innocent victims. Having argued for this thesis, I draw some practical implications.

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 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.

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.

I argue that the widely-held view that belief aims at the truth is false. I acknowledge that there is an important connection between truth and belief but propose a new way of interpreting that connection. On the account I put forth, evidence of truth constrains belief without furnishing an aim for belief.

Do claims of taste function as validity claims? Our ordinary use of aesthetic notions suggests as much. When I assert that Rodin’s Camille Claudel is ‘beautiful’ I mean my claim to be, in a sense, correct. I expect others to concur and if they do not I think that they are mistaken. But am I justified in attributing an error to the judgment of someone who, unlike me, does not find Rodin’s Camille Claudel beautiful? Not obviously. For it looks, on (...) the other hand, that my assertion “The sculpture of Camille Claudel is beautiful” is not an assertion about a property of that sculpture, not, that is, about a feature of the world which exists for others as well as for me. Quite the opposite, I seem to base my claim on a subjective response, on a certain feeling of mine. I maintain that the sculpture of Camille Claudel is ‘beautiful’ because it produces a particular effect upon me, namely it pleases me aesthetically. But how can the feeling of pleasure, being a subjective response on my part, serve as a normative ground for a claim? (shrink)

Casting directors are tasked with selecting a suitable actor for a given role. “Suitable” in this context typically means possessing a combination of physical attributes and acting skills. But are there any moral constraints on the choice? I argue that there are. This is an uncommon supposition, and few even entertain the question. In this essay, I discuss the reasons for this omission and attempt to make up for it.

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)

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)

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.

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)

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)

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.

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.

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)

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)

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)

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.

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)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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 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.

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)