Resumen Este artículo tiene por objetivo exponer cómo la contaduría como profesión puede ampliar su horizonte de reflexión sobre el concepto de bien común fundamentándose en los postulados principales de la Doctrina Social de la Iglesia dentro de su horizonte interpretativo, para lo cual se basa en una metodología cualitativa y un método dialógico fundamentado en la hermenéutica gadameriana. El principal aporte de este estudio es proponer que la contaduría, basada en el bien común desde la Doctrina Social de la (...) Iglesia, tiene que cambiar de paradigma, generar y comunicar información financiera y no financiera orientada hacia todo el hombre y a todos los hombres, y estar orientada hacia la eco-nomía y la eco-logía. Abstract This paper aims to expose how accounting as a profession can broaden its horizon of reflection on the concept of common good based on the main postulates of the Catholic Social Teaching within its interpretive horizon, for which it is based on a qualitative methodology and a dialogic method founded on Gadamerian hermeneutics. The main contribution of this study is to propose that accounting, based on the common good from the Catholic Social Teaching, must change the paradigm, generate and communicate financial and non-financial information oriented towards all man and all men, and be oriented towards eco-nomy and eco-logy. (shrink)

Este trabajo presenta como objetivo revelar la influencia de los contextos socioeconómicos en las maneras de afrontamiento al cáncer como enfermedad. Se muestra un análisis sobre el cáncer como problema social y de salud; se analiza el papel de algunos entes sociales involucrados, el acceso de los enfermos a las terapias y de los productores de fármacos a las nuevas tecnologías. Se reflexiona acerca de la sobreevaluación de los fármacos que dificulta el acceso a novedosas y efectivas terapias; la supeditación (...) del saber tecnocientífico a los intereses del capital; la creciente contaminación ambiental como detonante al incremento de casos; y la escasez de tecnologías para la prevención y el saneamiento en países subdesarrollados. Finalmente se refiere el programa cubano de lucha contra el cáncer, su situación actual y proyecciones. This paper aimes at revealing the influence of the socioeconomic contexts on the way cancer is faced as a disease. An analysis about cancer as a social and health problem is presented; the role of some social organizations involved the sick's access to therepies and drug producers' access to new technologies. It is reflected on the over-asessment of drugs which makes access to new and effective therapies difficult; the subordination of the technoscientific knowledge to the interests of the capital; the growing environmental pollution as a trigger for cases increase; and the limited technological resources for prevention and cleanup in underdeveloped countries. Finally, it is made reference to the Cuban cancer fighting program, its current status and scope. (shrink)

En este capítulo se estudia la facultad a prevención contenida en la Ley 1333 de 2009, para analizar la forma en la que el derecho ambiental ha venido construyendo una dogmática y reglas propias, escapando de la tradición del derecho administrativo, así como creando la dogmática propia necesaria para lograr su independencia y consolidación como un área autónoma de la disciplina jurídica. Al respecto, en este ejercicio de reflexión es posible ver cómo la figura aparte de estar diseñada por fuera (...) de la teoría general del acto administrativo, también posee particularidades que la hacen única dentro del ordenamiento jurídico colombiano. (shrink)

En este capítulo se analiza la figura de la obtención vegetal: su alcance, dimensión, requisitos y caracterización frente a otros derechos de propiedad intelectual, para así abordar su ámbito de protección y su tratamiento en el ámbito internacional. Se pretende en este sentido plantear que la tendencia regulatoria en materia de obtenciones vegetales en Colombia no sólo va en contravía de los intereses de los pueblos indígenas, sino además de su patrimonio colectivo que les ha garantizado una gran diversidad que (...) hoy por hoy es sustento de su alimentación. Con lo anterior se lleva a cabo un singular esfuerzo para tratar de forma comprensiva este asunto, buscando la primacía del consentimiento libre, previo e informado de las comunidades potencialmente afectadas. (shrink)

El paper realiza una exposición sobre el concepto y contenido de la nulidad y el restablecimiento del derecho como medio de control a la luz de la Ley 1437 de 2011; enfocándola en asuntos ambientales a través del estudio de la licencia ambiental.

In this book chapter, we study the preventive rule, raised in Ley 1333 de 2009, and the way that environmental law has been building its own rules; escaping from the administrative law and creating their own dogmatic, necessary to achieve its independence as a legal autonomous area. We also see that is possible to see how the preventive rule was designed out of the general theory of administrative act, because it has characteristics that make it unique in the Colombian legal (...) system. -/- En este capítulo se estudia la figura de la 'facultad a prevención' contenida en la Ley 1333 de 2009, para analizar la forma en la que el derecho ambiental ha venido construyendo una dogmática y reglas propias, escapando de la tradición del derecho administrativo, así como creando la dogmática propia necesaria para lograr su independencia y consolidación como un área autónoma de la disciplina jurídica. Al respecto, en este ejercicio de reflexión es posible ver cómo la figura aparte de estar diseñada por fuera de la teoría general del acto administrativo, también posee particularidades que la hacen única dentro del ordenamiento jurídico colombiano. (shrink)

In this book chapter, we study the preventive rule, raised in Ley 1333 de 2009, and the way that environmental law has been building its own rules; escaping from the administrative law and creating their own dogmatic, necessary to achieve its independence as a legal autonomous area. We also see that is possible to see how the preventive rule was designed out of the general theory of administrative act, because it has characteristics that make it unique in the Colombian legal (...) system. -/- En este capítulo se estudia la figura de la 'facultad a prevención' contenida en la Ley 1333 de 2009, para analizar la forma en la que el derecho ambiental ha venido construyendo una dogmática y reglas propias, escapando de la tradición del derecho administrativo, así como creando la dogmática propia necesaria para lograr su independencia y consolidación como un área autónoma de la disciplina jurídica. Al respecto, en este ejercicio de reflexión es posible ver cómo la figura aparte de estar diseñada por fuera de la teoría general del acto administrativo, también posee particularidades que la hacen única dentro del ordenamiento jurídico colombiano. (shrink)

Background The COVID-19 pandemic has influenced the approach to the health-disease system, raising the question about the principles of bioethics present in physician–patient relations. The principles while widely accepted may not be sufficient for a comprehensive ethical analysis. Therefore, the aim of this study was to explore the perception of these principles and the physician–patient relationship during a hospital stay through a qualitative approach. Method Sixteen semi-structured interviews took place to know the patients’ perception during their 2020 hospitalization for COVID-19. (...) The data was analyzed through the constant comparison method, creating categories and comparing them. In the end, seven categories were established and were grouped in three: bioethical principles (dignity, charity, vulnerability, autonomy), doctor-patient relationship (participant commitment, informed consent, health staff-patient relationship) and the experience of the disease (illness, the role of the family). Results The research found that most patients described a positive experience, with the feeling of having been well cared for with no sense of discrimination or injustice done. The majority also reported that their autonomy was respected in the treatment decisions. The evaluation of these attitudes is an area of opportunity, especially when the patients' vulnerability is at risk. Conclusions The ethics of virtue offers a better reflection of how human beings manifest themselves by emphasizing the development of virtuous character and behaviors that allow them to realize their values in life. Authorized by the Research Ethics Committee with registration: DI/18/105-B/3/308. (shrink)

El presente artículo propone realizar una lectura filosófica de la narrativa de Rul- fo, en especial del cuento “Luvina”, haciendo hincapié en la interpretación de la historia y el antihistoricismo según Nietzsche; con la finalidad de explorar de manera crítica los ideales de la figura moderna del progreso. Igualmente, examina la concepción de la historia —siguiendo a Benjamin— a partir de una noción a contrapelo de los discursos hegemónicos de la narración histórica de Occidente, entendida ésta en clave de catástrofe. (...) Este análisis será comprendido como una estrategia para rememorar a las víctimas ausentes de la figura del pro- greso histórico, a quienes hallamos en los personajes olvidados y desarraigados de la modernidad rural mexicana de mitad del siglo xx, descrita por Rulfo. Dichos personajes representan una subjetividad angustiada del México posrevolucionario y tienden a volcarse a su interioridad, debido al absurdo de un mundo cada vez más ajeno a lo humano. (shrink)

We examine the comportment of the global trajectory of a piecewisely conceived single species population growth model. Formulation relies on what we develop as the principle of limiting factors for population growth, adapted from the law of the minimum of Liebig and the law of the tolerance of Shelford. The ensuing paradigm sets natality and mortality rates to express through extreme values of population growth determining factor. Dynamics through time occur over different growth phases. Transition points are interpreted as thresholds (...) of viability, starvation, and intraspecific competition. In this delivery, we focus on the qualitative study of the global trajectory expressed on continuous time and on exploring the feasibility of analytical results against data on populations growing under experimental or natural conditions. All study cases sustained fittings of high reproducibility both at empirical and interpretative slants. Possible phase configurations include regimes with multiple stable equilibria, sigmoidal growth, extinction, or stationarity. Here, we also outline that the associating discrete-time piecewise model composes the logistic map applied over a particular region of the phase configuration. Preliminary exploratory analysis suggests that the logistic map’s chaos onset could surpass once the orbit enters a contiguous phase region. (shrink)

Esta investigación tiene como finalidad responder, desde la filosofía y literatura de Camus, la pregunta de si el hombre puede ser feliz sin Dios. Para llevar a cabo este trabajo, se utiliza un método hermenéutico, pues se hace un acercamiento dialógico y holístico a las obras del pensador argelino para descubrir su pensamiento respecto a Dios y a la felicidad humana. Los principales resultados de la investigación concluyen que el hombre puede ser feliz sin Dios en la medida en que, (...) en primer lugar, acepte el absurdo y viva su rebeldía, y, en segundo lugar, comprenda la felicidad como una vocación ontológica más allá de un estado. (shrink)

Nowadays, the quality standards of higher education institutions pay special attention to the performance and evaluation of the students. Then, having a complete academic record of each student, such as number of attempts, average grade and so on, plays a key role. In this context, the existence of missing data, which can happen for different reasons, leads to affect adversely interesting future analysis. Therefore, the use of imputation techniques is presented as a helpful tool to estimate the value of missing (...) data. This work deals with the academic records of engineering students, in which imputation techniques are applied. More specifically, it is assessed and compared to the performance of the multivariate imputation by chained equations methodology, the adaptive assignation algorithm based on multivariate adaptive regression splines and a hybridization based on self-organisation maps with Mahalanobis distances and AAA algorithm. The results show that proposed methods obtain successfully results regardless the number of missing values, in general terms. (shrink)

Dos místicos relativamente contemporáneos: Etty Hillesum y Benjamín González Buelta; dos estilos, dos contextos y una coincidencia establecida desde sus experiencias espirituales, en profunda conexión con la realidad, en medio de la vida y sus desafíos. Hillesum no habla propiamente de la experiencia mística, sin embargo, su proceso personal existencial en el duro contexto de guerra que le tocó vivir, la condujo a descubrirse profundamente habitada. Su experiencia de Dios le hizo posible comprender y gestionar el dolor en medio de (...) la guerra, así como la necesidad de ‘hacerse bálsamo sobre las heridas’ de sus hermanos judíos. Etty es una mística de ojos abiertos. Benjamín González Buelta ha profundizado en la comprensión de la mística, describiéndola y analizándola desde la experiencia de Dios en el contexto latinoamericano. Su reflexión permite hoy leer a Etty Hillesum desde la perspectiva del místico de ojos abiertos. (shrink)

Background: COVID-19 has taken many lives worldwide and due to this, millions of persons are in grief. When the grief process lasts longer than 6 months, the person is in risk of developing Complicated Grief Disorder. The CGD is related to serious health consequences. To reduce the probability of developing CGD a preventive intervention could be applied. In developing countries like Mexico, the psychological services are scarce, self-applied interventions could provide support to solve this problem and reduce the health impact (...) even after the pandemic has already finished.Aims: To design and implement a self-applied intervention composed of 12 modules focused on the decrease of the risk of developing CGD, and increasing the life quality, and as a secondary objective to reduce the symptomatology of anxiety, depression, and increase of sleep quality. The Intervention Duelo COVID follows the principles of User Experience and is designed according to the needs and desires of a sample of the objective participants, to increase the adherence to the self-applied intervention, considered one of the main weaknesses of online interventions.Methods: A Randomized Controlled Trial will be conducted from the 22nd of December of 2020 to the first of June 2021. The participants will be assigned to an intervention with elements of Cognitive Behavioral Therapy, Acceptance and Commitment Therapy, Mindfulness and Positive Psychology. The control group will be a wait-list condition, that will receive the intervention 1.5–2 months after the pre-measurement were taken. The Power Size Calculation conducted through G*Power indicated the need for a total of 42 participants, which will be divided by 21 participants in each group. The platform will be delivered through responsive design assuring with this that the intervention will adapt to the screen size of cellphones, tablets, and computers.Ethics and Dissemination: The study counts with the approval of the Research Ethics Committee of the Autonomous University of Ciudad Juárez, México, and it is registered in Clinical Trials. The article is sent and registered in clinical trials before the recruitment started. The results will be reported in future conferences, scientific publications, and media. (shrink)

The concept of polarity is pervasive in natural language. It relates syntax, semantics and pragmatics narrowly, Semantics: an international handbook of natural language meaning, De Gruyter Mouton, Berlin, 2011; Israel in The grammar of polarity: pragmatics, sensitivity, and the logic of scales, Cambridge studies in linguistics, Cambridge University Press, Cambridge, 2014), it refers to items of many syntactic categories such as nouns, verbs and adverbs. Neutral polarity items appear in affirmative and negative sentences, negative polarity items cannot appear in affirmative (...) sentences, and positive polarity items cannot appear in negative sentences. A way of reasoning in Natural Language is through Natural Logic. This logic is based on the concept of polarity in order to make the meaning of a sentence weaker o stronger without changing its truth value. There exist many proposals to compute polarity in the Natural Logic context, the most widely known are the ones by: van Benthem, Sánchez-Valencia, Dowty, and van Eijck, 6th international Tbilisi symposium on logic, language, and computation, Batumi, Georgia, Springer, 2007). If Natural Logic is going to be used, as an inferential mechanism between text fragments, in Natural Language Processing applications such as text summarization, question answering, and information extraction, it is a priority to know what the existing relationship among the aforementioned algorithms is; for example, to implement the most general. We show in this paper the equivalence among the analyzed algorithms, filling a gap in Natural Logic research, particularly in computing polarity, and the soundness of their algorithms. (shrink)

In Aristotelian logic, categorical propositions are divided in Universal Affirmative, Universal Negative, Particular Affirmative and Particular Negative. Possible relations between two of the mentioned type of propositions are encoded in the square of opposition. The square expresses the essential properties of monadic first order quantification which, in an algebraic approach, may be represented taking into account monadic Boolean algebras. More precisely, quantifiers are considered as modal operators acting on a Boolean algebra and the square of opposition is represented by relations (...) between certain terms of the language in which the algebraic structure is formulated. This representation is sometimes called the modal square of opposition. Several generalizations of the monadic first order logic can be obtained by changing the underlying Boolean structure by another one giving rise to new possible interpretations of the square. (shrink)

This article analyzes the financial performance and managerial abilities of a sample of US and European socially responsible (SR) mutual funds. The period analyzed commences from January 1994 and concludes in January 2013 and yields 18 US and 89 European green funds. The results obtained for green fund managers are compared with those achieved for conventional and other forms of SR mutual fund managers. We control for the mutual fund investment objective (distinguishing between domestic and global portfolios) and for the (...) effect of crisis market periods. For US SR funds, partitioning the data into crisis and normal periods reveals that SR funds obtain statistically insignificant performance in crisis periods but underperform relative to the market in normal periods. Furthermore, the findings indicate that green funds do not perform worse than other forms of SR mutual funds. For European SR funds partitioning the data into crisis and normal periods reveals that SR funds obtain statistically insignificant performance irrespective of market conditions. Similar to the US findings, green Europe SR funds do not perform worse than other forms of SR mutual funds. Managerial abilities are not evident in the findings though unsuccessful timing of the market is revealed for both Europe and US global green funds. When analyzing managerial abilities in crisis and non-crisis market periods, US green fund managers achieve better results in crisis market periods and the opposite occurs for green fund managers in European market. (shrink)

Fernández-Savater, Amador (2020)Habitar y gobernar: Inspiraciones para una nueva concepción políticaBarcelona: Ned Ediciones, 381 p. ISBN 978-84-18273-03-2.

In this paper we solve the problem how to axiomatize a system of quantum computational gates known as the Poincaré irreversible quantum computational system. A Hilbert-style calculus is introduced obtaining a strong completeness theorem.

In the framework of the topos approach to quantum mechanics we give a representation of physical properties in terms of modal operators on Heyting algebras. It allows us to introduce a classical type study of the mentioned properties.

El presente artículo plantea un análisis del sujeto revolucionario en Los condenados de la tierra de Frantz Fanon bajo la lente de las posteriores contribuciones teóricas de Antonio Negri y Ernesto Laclau a los modos y determinaciones de construcción de los sujetos políticos en general y a través de sus valoraciones de las tesis fanonianas en particular. En concreto, se argumentará que en Fanon se encuentran matizada y entrecruzadamente algunas de las consideraciones que permiten interpretar el sujeto político que se (...) alza en la lucha de liberación nacional, primero como un sujeto múltiple y espontáneo de características tangentes a la multitud negriana, y segundo como un sujeto articulado unificadamente en relación con el pueblo laclausiano que, eventualmente, acabará recalando en nuevas correspondencias exegéticas con Negri. Este cuerpo analítico será complementado con referencias a la postura divergente de Vladímir Lenin y de Rosa Luxemburgo en torno a la cuestión del espontaneísmo y la organización del sujeto revolucionario. (shrink)

I am pleased to have been able to vindicate Plato from the oft-rehearsed charge of not having distinguished relations from qualities. Not only does Phaedo 102B7-C4 show quite clearly that he did make the proper distinction, but the theory of relations he adumbrated there is logically sound and ontologically viable. Furthermore, it is refreshing to think of relations not as Forms or universals, but as chains of ontologically tied universals.Naturally, now that we have a clear understanding of Plato's Phaedo theory (...) of relations and relational facts there is plenty of work to do. We must examine the other dialogues for alterations or even preservation of that theory. Moreover, there are those arguments of Aristotle that purport to reduce Plato's Theory of Forms to absurdity on account of relations. But of this I shall say more at some other time. (shrink)

Therapy for metaphysics -- Concepts, rules, and the spirit of recognition -- Meaning and meanings -- Reference and presence -- Truth and correspondence -- Emancipating theology.

Los orígenes de la APS y de la Política de SALUD PARA TODOS se remontan al siglo XVIII y al movimiento de Medicina Social de 1848. Del siglo XX se destacan las experiencias pioneras de los años 30-50s. Entre ellas, Chile, Saskachewa (Canadá), EUA, Suráfrica, con Henry Sigerist, Sidney Kark, Salvador Allende, Gustavo Molina, trabajos pioneros de la medicina y la epidemiologia social vinculados a los del antropólogo Benjamin Paul. Así como personajes menos reconocidos en APS especialmente el italiano Franco (...) Basaglia transformador de la atención psiquiátrica y sanitaria con los principios de libertad terapéutica. A éstas están articuladas numerosas y desconocidas experiencias en América Latina y Colombia con Héctor Abad Gómez, Santiago Rengifo y César Uribe Piedrahita por el proceso de “Renovación de APS” de la OPS. En Latinoamérica, las luchas por la salud estaban articuladas a la luchas por una sociedad justa, con personajes como Ernesto Guevara desde la medicina, Paulo Freire en pedagogía, teología y filosofía de la liberación, y el sociólogo colombiano Camilo Torres, que aportaron metodologías cualitativas en la investigación en salud, los que junto aportes de integración como el Desarrollo a Escala Humana, consideran a los servicios sanitarios como elementos principales en la vida de las personas, y aportan a la construcción transdisciplinar e intersectorial de la salud para nuestro hoy. (shrink)

In Arnauld’s view, a fruitful clarification of the nature of knowledge is possible if only one pays close attention to “ce qui se passe en nous,” in such a fashion “de n’y rien mêler dont nous ne soyons certains.” In support of his position, he cites not only Descartes’ testimony but also that of St. Augustine. Consequently, he treats—first of all—of the things that any one can know about his own soul upon consulting with himself with a little attention, and (...) by so doing Arnauld shows once again his faithfulness to the spirit of Cartesianism. Yet he does more, for he is among the first thinkers fully to appreciate the value of a truly descriptive method in philosophy. (shrink)

In the present study of Descartes’ epistemological investigations, I have tried to show that his renowned principle of clarity and distinctness is not, in fact, one but two axioms. Most interpreters and critics have taken the two formulations of such a principle here considered as successive moments of it. At best, this position is insufficient, for each “version” of the principle of clarity and distinctness guarantees different kinds of cognitive content. Moreover, while the validity of one “version” is not dependent (...) on the thesis of God’s veracity, no such thing can be asserted of the validity of the other. These two formulations of the principle of clarity and distinctness are: 1. Whatever is clearly and distinctly perceived is true; 2. whatever we perceive clearly and distinctly as belonging to the nature of something can indeed be predicated of the thing in question. The fust formula corresponds to what I have characterized as “presentative” knowledge; the second one expresses the guarantee of “representative” knowledge. This distinction is all-important for solving the question of whether Descartes’ proofs of God’s existence and veracity---both the a priori and the a posteriori proofs that we find in the Cartesian corpus-are circular. On the basis of such a distinction, it is possible to argue that at least the ontological argument---and possibly as well the proof “par les effets”---is not at all dependent on the principle of clarity and distinctness, which in turn draws its ultimate validity from God’s faithfulness. In other words, as suggested above, only the second “version” needs to be guaranteed by God’s veracity. On the other hand, the first “version” has no normative value, for it merely describes what is the case whenever a clear and distinct cognition occurs. An example of this is our knowledge of God as the most perfect being. (shrink)