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)

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)

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 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)

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)

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)

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)

Accounting for the epistemic contribution of deduction has been a pervasive problem for logicians interested in deduction, such as, among others, Jakko Hintikka. The problem arises because the conclusion validly deduced from a set of premises is said to be “contained” in that set; because of this containment relation, the conclusion would be known from the moment the premises are known. Assuming this, it is problematic to explain how we can gain knowledge by deducing a logical consequence implied by a (...) set of known premises. To address this problem, we offer an alternative account of the epistemic contribution of deduction as the process required to deduce a conclusion or a theorem, understanding such a process not only in terms of the number of steps in the derivation but also, more importantly, in terms of the reason for or justification for every step. That is, we do not know a proposition unless we have a justification or proof of that proposition. With this goal in mind, we develop a justification logic system which exhibits the epistemic contribution of a deductive derivation as the resulting justified formula. (shrink)

El desarrollo de las ciencias sociales enfrenta retos complejos que incluyen elegir la metodología y desarrollo teórico adecuados para abordar sus objetos de estudio. Para contribuir a enfrentar estos retos, se toma como punto de partida el amplio reconocimiento de que un criterio para la aceptación o rechazo de teorías consiste en tomar en cuenta su capacidad para dar cuenta de los fenómenos sociales. Este trabajo se propone mostrar que el desarrollo de teorías que nos permitan comprender los fenómenos sociales (...) requiere de la incorporación de métodos deductivos. La incorporación de tales métodos permitirá fortalecer las teorías en las ciencias sociales y aportará herramientas para resolver algunos de sus problemas más apremiantes. Para ello, se muestra cómo incorporar derivaciones deductivas puede contribuir a solventar la crisis de la falta de desarrollo teórico en ciencias sociales. A continuación, se presentan argumentos desde la filosofía de la ciencia que muestran cómo la incorporación de métodos y relaciones deductivas en las teorías contribuye a su fortalecimiento. Reconociendo la necesidad de complementar estos métodos con enfoques epistemológicos pluralistas, se responde a varias críticas dirigidas al uso de métodos deductivos en las ciencias empíricas en general y en las ciencias sociales en particular. (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)

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)

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 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)

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 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 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.

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)

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)

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)

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

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.

Slurring is a kind of hate speech that has various effects. Notable among these is variable offence. Slurs vary in offence across words, uses, and the reactions of audience members. Patterns of offence aren’t adequately explained by current theories. We propose an explanation based on the unjust power imbalance that a slur seeks to achieve. Our starting observation is that in discourse participants take on discourse roles. These are typically inherited from social roles, but only exist during a discourse. A (...) slurring act is a speech-act that alters the discourse roles of the target and speaker. By assigning discourse roles the speaker unjustly changes the power balance in the dialogue. This has a variety of effects on the target and audience. We show how these notions explain all three types of offence variation. We also briefly sketch how a role and power theory can help explain silencing and appropriation. Explanatory power lies in the fact that offence is correlated with the perceived unjustness of the power imbalance created. (shrink)

Some stories of moral exemplars motivate us to emulate their admirable attitudes and behaviors, but why do some exemplars motivate us more than others? We systematically studied how motivation to emulate is influenced by the similarity between a reader and an exemplar in social or cultural background (Relatability) and how personally costly or demanding the exemplar’s actions are (Attainability). Study 1 found that university students reported more inspiration and related feelings after reading true stories about the good deeds of a (...) recent fellow alum, compared to a famous moral exemplar from decades past. Study 2A developed a battery of short moral exemplar stories that more systematically varied Relatability and Attainability, along with a set of non-moral exemplar stories for comparison. Studies 2B and 2C examined the path from the story type to relatively low stakes altruism (donating to charity and intentions to volunteer) through perceived attainability and relatability, as well as elevation and pleasantness. Together, our studies suggest that it is primarily the relatability of the moral exemplars, not the attainability of their actions, that inspires more prosocial motivation, at least regarding acts that help others at a relatively low cost to oneself. (shrink)

Exposome research is put forward as a major tool for solving the nature-versus-nurture debate because the exposome is said to represent “the nature of nurture.” Against this influential idea, we argue that the adoption of the nature-versus-nurture debate into the exposome research program is a mistake that needs to be undone to allow for a proper bioethical assessment of exposome research. We first argue that this adoption is originally based on an equivocation between the traditional nature-versus-nurture debate and a debate (...) about disease prediction/etiology. Second, due to this mistake, exposome research is pushed to adopt a limited conception of agential control that is harmful to one's thinking about the good that exposome research can do for human health and wellbeing. To fully excise the nature-versus-nurture debate from exposome research, we argue that exposome researchers and bioethicists need to think about the exposome afresh from the perspective of actionability. We define the concept of actionability and related concepts and show how these can be used to analyze the ethical aspects of the exposome. In particular, we focus on refuting the popular “gun analogy” in exposome research, returning results to study participants and risk-taking in the context of a well-lived life. (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.

Una de las razones por las que los argumentos escépticos constituyen un problema es que generan una paradoja de intuiciones a favor de las premisas y en contra de la conclusión. Este conflicto de intuiciones es problemático porque se suscita ante un argumento deductivamente válido, de manera que hace falta explicar por qué parece que la consecuencia lógica de unas premisas verdaderas es falsa. Resolver el problema de los argumentos escépticos implica al menos dos retos: explicar la paradoja de intuiciones (...) que estos argumentos generan y defender la idea de que las prácticas ordinarias de atribución de conocimiento son generalmente correctas. (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)

In recent years, exposome research has been put forward as the next frontier for the study of human health and disease. Exposome research entails the analysis of the totality of environmental exposures and their corresponding biological responses within the human body. Increasingly, this is operationalized by big-data approaches to map the effects of internal as well as external exposures using smart sensors and multiomics technologies. However, the ethical implications of exposome research are still only rarely discussed in the literature. Therefore, (...) we conducted a systematic review of the academic literature regarding both the exposome and underlying research fields and approaches, to map the ethical aspects that are relevant to exposome research. We identify five ethical themes that are prominent in ethics discussions: the goals of exposome research, its standards, its tools, how it relates to study participants, and the consequences of its products. Furthermore, we provide a number of general principles for how future ethics research can best make use of our comprehensive overview of the ethical aspects of exposome research. Lastly, we highlight three aspects of exposome research that are most in need of ethical reflection: the actionability of its findings, the epidemiological or clinical norms applicable to exposome research, and the meaning and action–implications of bias. (shrink)

In recent years, educational institutions have started using the tools of commercial data analytics in higher education. By gathering information about students as they navigate campus information systems, learning analytics “uses analytic techniques to help target instructional, curricular, and support resources” to examine student learning behaviors and change students’ learning environments. As a result, the information educators and educational institutions have at their disposal is no longer demarcated by course content and assessments, and old boundaries between information used for assessment (...) and information about how students live and work are blurring. Our goal in this paper is to provide a systematic discussion of the ways in which privacy and learning analytics conflict and to provide a framework for understanding those conflicts. -/- We argue that there are five crucial issues about student privacy that we must address in order to ensure that whatever the laudable goals and gains of learning analytics, they are commensurate with respecting students’ privacy and associated rights, including (but not limited to) autonomy interests. First, we argue that we must distinguish among different entities with respect to whom students have, or lack, privacy. Second, we argue that we need clear criteria for what information may justifiably be collected in the name of learning analytics. Third, we need to address whether purported consequences of learning analytics (e.g., better learning outcomes) are justified and what the distributions of those consequences are. Fourth, we argue that regardless of how robust the benefits of learning analytics turn out to be, students have important autonomy interests in how information about them is collected. Finally, we argue that it is an open question whether the goods that justify higher education are advanced by learning analytics, or whether collection of information actually runs counter to those goods. (shrink)

Considerable recent research in neurosciences has dealt with the topic of consciousness, even though there is still disagreement about how to identify and classify conscious states. Recent behavioral work on the topic also exists. We survey recent behavioral and neuroscientific literature with the aims of commenting on strengths and weaknesses of the literature and mapping new directions and recommendations for experimental psychologists. We reconcile this literature with a view of human information processing (Cowan, 1988; Cowan et al., 2024) in which (...) a capacity-limited focus of attention is embedded within the activated portion of long-term memory, with dual bottom-up and top-down control of the focus of attention. None of the many extant theories fully captures what we propose as the organization of conscious thought at cognitive and neural levels. It seems clear that information from various cognitive functions, based on signals from various brain areas, is integrated into a conscious whole. In our new proposal, the integration involves funneling information to a hub or focus of attention neurally centered in the parietal lobes and functionally connected to areas representing the currently attended information. This funneling process (bringing information from diverse sensory and frontal sources to contact a small parietal area where attended information is coordinated and combined) may be the converse of global broadcasting, from other proposals (Baars et al., 2021; Baars & Franklin, 2003; Dehaene & Changeux, 2011). The proposed system incorporates many principles from previous research and theorization and strives toward a resolution of the relation between consciousness and attention. Keywords: consciousness, attention, embedded processes model, experimental psychology, neuroscience. (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 integration of biomedical terminologies is indispensable to the process of information integration. When terminologies are linked merely through the alignment of their leaf terms, however, differences in context and ontological structure are ignored. Making use of the SNAP and SPAN ontologies, we show how three reference domain ontologies can be integrated at a higher level, through what we shall call the OBR framework (for: Ontology of Biomedical Reality). OBR is designed to facilitate inference across the boundaries of domain ontologies (...) in anatomy, physiology and pathology. (shrink)

We developed and tested a behavioral version of the Defining Issues Test-1 revised (DIT-1r), which is a measure of the development of moral judgment. We conducted a behavioral experiment using the behavioral Defining Issues Test (bDIT) to examine the relationship between participants’ moral developmental status, moral competence, and reaction time when making moral judgments. We found that when the judgments were made based on the preferred moral schema, the reaction time for moral judgments was significantly moderated by the moral developmental (...) status. In addition, as a participant becomes more confident with moral judgment, the participant differentiates the preferred versus other schemas better particularly when the participant’s abilities for moral judgment are more developed. (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)

Atualmente, biotecnologias são empregadas na forma de protocolos a fim de sincronizar o crescimento folicular e a ovulação, bem como permitir que vacas atuem como receptoras de embriões visando melhorar o potencial genético do rebanho. O objetivo desse estudo foi avaliar o efeito da utilização de implantes intravaginais de progesterona de 1º, 2º e 3º uso no protocolo de transferência de embriões em tempo fixo (TETF) sobre a taxa de prenhez em receptoras girolandas. O experimento ocorreu em uma fazenda localizada (...) no município de São Sebastião do Maranhão (MG). Foram utilizadas 74 vacas submetidas aos seguintes protocolos: No dia 0 (D0) administrou-se 2 ml de 17β-Estradiol e progesterona e foi colocado o implante intravaginal de progesterona. Estes implantes foram colocados de forma aleatória, sendo de 1° uso (grupo 1; n=15), 2° (grupo 2; n=24) ou 3° (grupo 3; n=35).No D8, os implantes foram retirados e administrou-se 2 ml PGF2α; 1,5 ml de eCG e 1 ml de 17β-Estradiol e progesterona. A inovulação dos embriões in vitroo correu no D (16) para todas as vacas que apresentaram um corpo lúteo. As variáveis qualitativas (prenhe ou não prenhe) foram comparadas em tabelas de contingência e analisadas pelo teste de qui-quadrado a 5% de probabilidade. Neste estudo não houve diferença estatística entre os grupos protocolados em relação ao aproveitamento como receptoras: 1º uso (53,3%), 2º (79,2%) e 3º (68,65). Ademais, observou-se uma taxa de prenhez entre os grupos de 37,5% para o 1º uso, 42,1% para o 2º e 33,3% para o 3º (P>0,05). Dentre as vantagens ao reaproveitamento dos implantes multiusos destaca-se a redução dos custos dos protocolos hormonais, já que a progesterona é o hormônio mais oneroso, desta forma, a maximização do uso reduz o valor final do protocolo sem prejuízos a taxa de prenhez. (shrink)

In this chapter, we integrate three distinct strands of thought to argue that the concept of “fairness” varies significantly across cultures. As a result, ensuring that human-AI interactions meet relevant fairness standards requires a deep understanding of the cultural contexts in which AI-enabled systems are deployed. Failure to do so will not only result in the generation of unfair outcomes by an AI-enabled system, but it will also degrade legitimacy of and trust in the system. The first strand concerns the (...) dominant approach taken in the technology industry to ensure that AI-enabled systems are fair. This approach is to reduce fairness to some mathematical formalism that can be applied universally, a quintessentially Western conception of fairness. The second strand concerns alternative conceptions of fairness that have their roots in philosophical traditions of the East, namely Confucian virtue ethics. Understanding how individuals from diverse cultural backgrounds perceive fairness—particularly their beliefs about fairness in human-to-human interactions—is crucial for understanding how they will interpret fairness in human-AI interactions. Building on these philosophical and behavioral differences, as highlighted by empirical research, the third strand integrates insights from political science and interdisciplinary studies. This perspective offers valuable guidance on designing AI-enabled systems to align with contextually relevant standards of fairness. Examining existing beliefs about fairness within the context of institutional decision-making provides valuable insights into what people expect from AI-generated decisions. These expectations often include key elements such as a sufficient degree of transparency, clear lines of accountability, and mechanisms to contest decisions made by the system—all of which are essential components of procedural fairness. Rather than adopting a one-size-fits-all approach to ensuring fairness, the design and deployment of AI systems must carefully account for the operating environment, including the socio-political and cultural context, to ensure that the system aligns with the relevant standards of fairness. (shrink)

The neutral and nearly neutral theories of molecular evolution are sometimes characterized as theories about drift alone, where drift is described solely as an outcome, rather than a process. We argue, however, that both selection and drift, as causal processes, are integral parts of both theories. However, the nearly neutral theory explicitly recognizes alleles and/or molecular substitutions that, while engaging in weakly selected causal processes, exhibit outcomes thought to be characteristic of random drift. A narrow focus on outcomes obscures the (...) significant role of weakly selected causal processes in the nearly neutral theory. (shrink)

Background: Moral Growth Mindset (MGM) is a belief about whether one can become a morally better person through efforts. Prior research showed that MGM is positively associated with promotion of moral motivation among adolescents and young adults. We developed and tested the English version of the MGM measure in this study with data collected from college student participants. Methods: In Study 1, we tested the reliability and validity of the MGM measure with two-wave data (N = 212, Age mean = (...) 24.18 years, SD = 7.82 years). In Study 2, we retested the construct validity of the MGM measure once again and its association with other moral and positive psychological indicators to test its convergent and discriminant validity (N = 275, Age mean = 22.02 years, SD = 6.34 years). Results: We found that the MGM measure was reliable and valid from Study 1. In Study 2, the results indicated that the MGM was well correlated with other moral and positive psychological indicators as expected. Conclusions: We developed and validated the English version of the MGM measure in the present study. The results from studies 1 and 2 supported the reliability and validity of the MGM measure. Given this, we found that the English version of the MGM measure can measure one’s MGM as we intended. (shrink)

The Common Anatomy Reference Ontology (CARO) is being developed to facilitate interoperability between existing anatomy ontologies for different species, and will provide a template for building new anatomy ontologies. CARO has a structural axis of classification based on the top-level nodes of the Foundational Model of Anatomy. CARO will complement the developmental process sub-ontology of the GO Biological Process ontology, using it to ensure the coherent treatment of developmental stages, and to provide a common framework for the model organism communities (...) to classify developmental structures. Definitions for the types and relationships are being generated by a consortium of investigators from diverse backgrounds to ensure applicability to all organisms. CARO will support the coordination of cross-species ontologies at all levels of anatomical granularity by cross-referencing types within the cell type ontology (CL) and the Gene Ontology (GO) Cellular Component ontology. A complete cross-species CARO could be utilized in other ontologies for cross-product generation. (shrink)

Symposium on Christopher Bennet's The Apology Ritual. A Philosophical Theory of Punishment [Cambridge University Press, 2008].