La contaduría pública se ha vuelto una profesión importante en la actualidad, dado el cargo de confianza que asumen dentro de una institución al ser los emisores de información financiera relevante para la gerencia o la alta dirección. A su vez, es importante resaltar la gran cantidad de casos relacionados con la pérdida de valores y actos de corrupción que se presentan a diario en los medios de comunicación, la cual refleja la falta de ética de los profesionales a la (...) hora de ejercer sus funciones. En este contexto, se resalta el concepto de ética profesional, el cual garantiza el buen desempeño de un profesional bajo una serie de normas éticas que regulan su comportamiento. Por ello, el objetivo del presente artículo fue explorar el rol de la ética profesional en la formación y el ejercicio profesional del contador público. Los datos y consejos proporcionados por un contador definen en gran medida las decisiones tomadas respecto a la estructura financiera de una empresa u organización, razón por la cual un contador debe ser una persona íntegra e interesada en perseguir el interés general. Dadas las deficiencias existentes en la integridad ética y moral de los contadores, tanto universidades como empresas están implementando medidas para combatir este problema, buscando fortalecer la confianza de la población en la contaduría y prevenir que los futuros profesionales caigan en prácticas inmorales que dañan a la sociedad. (shrink)

RESUMEN El trabajo responde al desarrollo del Programa Nacional Formación Médica Integral Comunitaria, dada la necesidad de consolidar el proceso formativo desde las potencialidades que brinda el trabajo comunitario integrado. Se reflexionó desde el tratamiento teórico metodológico en aspectos epistemológicos del tema, sus relaciones, que desde la acción práctico transformadora puede y debe lograr la entrada en las áreas de residencias de colectivos humanos identificados ya por estilos y formas de vida, por costumbres y cultura autóctonas. El objetivo está dirigido (...) a establecer una aproximación a la problemática del trabajo comunitario integrado como escenario para fortalecer lo formativo, en tanto se resalta la importancia de reconstruir una comunidad y esbozar aspectos metodológicos para la acción concreta de transformación que garantiza su estabilidad y sostenibilidad y por tanto, dirigida a establecerse como tecnología social orientada a demostrar su impacto social y científico desde las condiciones de la construcción de una sociedad diferente. ABSTRACT The work answers to the development of the National Program Community Integral Medical Education, considering the need to consolidate the formative process from the potentialities that offers the integrated community work. It was reflected from the methodological theoretical treatment in epistemological aspects of the topic, its relations, that from the practical transforming action can and must achieve the entry in the areas of residences of human groups identified already by styles and forms of life, by native customs and culture. The objective is directed to establish an approach to the problems of the integrated community work like stage to strengthen the formative, meanwhile it is highlighted the importance of reconstructing a community and of outlining methodological aspects for the concrete action of transformation that guarantees its stability and sustainability and therefore, directed to settle like social technology faced to demonstrate its social and scientific impact from the conditions of the construction of a different society. (shrink)

Allusions to a cosmogony contained in a Vedic hymn present striking analogies to a cosmogony attributed to the Pythagoreans by Aristotle, Simplicius and Stobaeus. The aim of the paper is to evaluate the extent to which they are similar and to which their differences respond to different cultural premises.

Se realizó un trabajo de educación en valores humanos con métodos participativos en estudiantes del nuevo modelo formativo de Enfermería de la Universidad de Ciencias Médicas de Camagüey en la Filial de Nuevitas, para la ejecución de la tarea se capacitó a profesores y tutores, objetivo por el cual se diseñó la estrategia educativa. Se enunciaron las dificultades del objeto de investigación, resultado del diagnóstico aplicado, se confirmó la ausencia de estrategia educativa en el uso de métodos participativos con tal (...) fin, y la necesidad del diseño. Se utilizaron las etapas dirigidas a la capacitación, la sensibilización, la planificación, la valoración y el control de la ejecución del sistema de acciones con el colectivo pedagógico para el perfeccionamiento de la educación en valores con estos métodos. A teaching work based on human values with the implementation of participatory methods was carried out for Nursing students of the new training model at the seat of the Medical University of Camagüey in Nuevitas. Tutors and professors were trained to put this task into practice, reason why the teaching strategy was designed. The difficulties of the research object as a result of the applied diagnosis were set out. The lack of a teaching strategy in the use of participatory methods for this purpose, and the need of the design were stated. Stages aimed at training, awareness-raising, planning, assessment and control of the system of actions implementation with the pedagogical team in order to improve values education with these methods, were used. (shrink)

Resumen. El siguiente artículo conceptual muestra un análisis de la literatura con respecto a larelación entre la Efectividad Organizacional y los planes de Remuneración a los empleados sobretodo en su perspectiva variable. Se encontró la existencia de esta relación durante el análisis dediversas investigaciones en contextos diferentes al mexicano, por ello se propone profundizar más enel estudio de la misma en un contexto de empresas mexicanas debido a los pocos estudiosencontrados a este respecto.Palabras claves. Remuneración variable, efectividad organizacional, bono de (...) productividad, bonopor cumplimiento de objetivos, premios a grupos y equipos, remuneración por méritos, remuneraciónpor competencias.. The follow conceptual article shows an analysis of the literature about the relationshipbetween the organizational effectiveness and the employee’s remuneration plans, especially in itsvariable view. It founded the existence of this relationship during the analysis of several studies indifferent contexts from the Mexican´s, therefore it propose to investigate more about the study of thesame relationship in Mexican companies due to the few studies founded in this regard.Keywords. Variable remuneration, organizational effectiveness, productivity bonus, individualincentive plans, team/group incentive plans, merit pay, competency based structure. (shrink)

Background and ObjectiveThe outbreak of Coronavirus Disease 2019 has raised increased challenges for older adults’ personal growth in diverse cultural settings. The aim of this study was to analyze negative emotions and their role on older adults’ self-growth in Mexico, Italy, Portugal, and Spain, during the COVID-19 pandemic. For this purpose, a cross-national qualitative research was carried out.MethodsData were collected from 338 community-dwelling participants aged 65 years and older, using a semi-structured interview protocol. Older adults were asked about negative emotions (...) that significantly contribute to their self-growth during the COVID-19 pandemic. Content analysis was used to identify key themes.ResultsSeven main negative emotions significantly contributed to seven themes of self-growth, across the samples: sharing difficult experiences with others, supportive partner, spiritual practices, engagement with life, generativity, volunteering activities, and intimacy and sexual satisfaction. Sharing difficult experiences with others was most pertinent to Mexican and to Italian participants, and a supportive partner to Portuguese, and to Spanish participants.ConclusionThe findings of this study indicate that negative emotions during the COVID-19 pandemic contributed to their older adults’ self-growth. This study highlighted the cultural diversity of experiences during the pandemics and underlined the upside of negative emotions and its relation to older adults’ self-growth during this period. (shrink)

Se presenta un artículo con el objetivo de elaborar un sistema de talleres con la utilización de técnicas participativas para la autodirección estudiantil en la universidad médica, tema de gran relevancia en el desempeño del modelo del profesional. Este sistema contiene un conjunto de orientaciones teórico-metodológicas y herramientas de trabajo para ser implementadas por los estudiantes en la brigada, las cuales propician el fortalecimiento de su autodirección en analogía con el modelo del profesional. An article is presented with the objective (...) of elaborating a system of workshops with the use of collaborative techniques for the students’ self-direction in the medical university, issue of great relevance in the development of the future professional. This system contains a group of theoretical-methodological guidelines and working tools to be implemented by the students of the brigade, the ones that give the strength of its self-direction in analogy with the ideal professional. (shrink)

Cancers rely on multiple, heterogeneous processes at different scales, pertaining to many biomedical fields. Therefore, understanding cancer is necessarily an interdisciplinary task that requires placing specialised experimental and clinical research into a broader conceptual, theoretical, and methodological framework. Without such a framework, oncology will collect piecemeal results, with scant dialogue between the different scientific communities studying cancer. We argue that one important way forward in service of a more successful dialogue is through greater integration of applied sciences (experimental and clinical) (...) with conceptual and theoretical approaches, informed by philosophical methods. By way of illustration, we explore six central themes: (i) the role of mutations in cancer; (ii) the clonal evolution of cancer cells; (iii) the relationship between cancer and multicellularity; (iv) the tumour microenvironment; (v) the immune system; and (vi) stem cells. In each case, we examine open questions in the scientific literature through a philosophical methodology and show the benefit of such a synergy for the scientific and medical understanding of cancer. (shrink)

Se presentan los resultados obtenidos en la tesis de maestría Sistema de talleres de trabajo educativo para la capacitación del profesor guía de Medicina en Nuevitas con el objetivo de demostrar el impacto a partir de su implementación en la brigada estudiantil. Se exponen las definiciones elaboradas y las contextualizaciones. Se concluye que el sistema contribuyó al adecuado desempeño del profesor guía y al desarrollo del modo de actuación de los estudiantes. La rapidez y la calidad que implicó en la (...) praxis educativa constituyó el resultado más importante en el contexto de la carrera de Medicina en la Filial. Results achieved through the master's thesis "Educational work workshops system for the Medicine degree guiding teacher training" in Nuevitas are presented, aimed at demonstrating its impact starting from its implementation on a class. Elaborate definitions and contexts are exposed. The conclusionreached through it was that the system contributed to the adequate guiding teacher's performance and to the development of students' behavior. The speed and quality it involved in educational praxis constituted the most important result in the context of the Medicine degree in La Filial town. (shrink)

We report on the small-scale (0.5 13 h - 1M, a large-scale bias of ~2.0 and a satellite fraction of 12 ± 2 per cent. Thus, these galaxies occupy haloes with average masses in between those of the higher redshift BOSS CMASS sample and the original SDSS I/II luminous red galaxy sample © 2012 The Authors Published by Oxford University Press on behalf of the Royal Astronomical Society © doi:10.1093/mnras/sts314.

In (Re)Defining Racism, Alberto Urquidez argues that conflicting philosophical accounts over the definition of racism are at bottom linguistic confusions that would benefit from a Wittgensteinian-inspired approach. In this essay, I argue that such an approach would be helpful in disputes over the definition of metaphysically contested concepts, such as “race,” or semantically contested concepts, such as “racialization.” I disagree, however, that such insights would prove helpful or do very little for disputes concerning normatively contested concepts, such as “racism.”.

Health care institutions, including Roman Catholic institutions, are in a time of crisis. This crisis may provide an important opportunity to reinvigorate Roman Catholic health care. The current health care crisis offers Roman Catholic health care institutions a special opportunity to rethink their fundamental commitments and to plan for the future. The author argues that what Catholic health care institutions must first do is articulate the nature of their identity and their commitments. By a renewed commitment to the praxis of (...) health care on their own distinctive terms, Roman Catholic health care institutions may reestablish a vision of human nature and human service in an increasingly secular society. Health care could then reclaim its place as a powerful setting for the expression of Roman Catholic faith, life and witness. (shrink)

This is a philosophical and historical investigation of the role of inconsistent representations of the same scientific phenomenon. The logical difficulties associated with the simultaneous application of inconsistent models are discussed. Internally inconsistent scientific proposals are characterized as structures whose application is necessarily tied to the confirming evidence that each of its components enjoys and to a vision of the general form of the theory that will resolve the inconsistency. Einstein's derivation of the black body radiation law is used as (...) an example application of such a strategy and is contrasted with planck's derivation. (shrink)

I argue here that the ways we experience, think about, and treat pain are bound up with sociocultural and technological phenomena that shape our desires and expectations. I propose a way of imagining caring for and offering healing to those who suffer pain informed by the Christian theological tradition. This way does not aspire to replace the care and healing made possible by modern medicine, but rather to place it within the common life of a community of mutual love, hospitality, (...) and reciprocal care. (shrink)

A completeness theorem is established for logics with congruence endowed with general semantics (in the style of general frames). As a corollary, completeness is shown to be preserved by fibring logics with congruence provided that congruence is retained in the resulting logic. The class of logics with equivalence is shown to be closed under fibring and to be included in the class of logics with congruence. Thus, completeness is shown to be preserved by fibring logics with equivalence and general semantics. (...) An example is provided showing that completeness is not always preserved by fibring ligics endowed with standard (non general) semantics. A categorial characterization of fibring is provided using coproducts and cocartesian liftings. (shrink)

We experimentally investigated the influence of context-based biases, such as prestige and popularity, on the preferences for quotations. Participants were presented with random quotes associated to famous or unknown authors, or with random quotes presented as popular, i.e. chosen by many previous participants, or unpopular. To exclude effects related to the content of the quotations, all participants were subsequently presented with the same quotations, again associated to famous and unknown authors, or presented as popular or unpopular. Overall, our results showed (...) that context-based biases had no, or limited, effect in determining participants’ choices. Quotations preferred for their content were preferred in general, despite the contextual cues to which they were associated. We conclude discussing how our results fit with the well-known phenomenon of the spread and success of misattributed quotations, and we draw some more general implications for cultural evolution research. (shrink)

According to the realist interpretation, measurement commits us not just to the logically independent existence of things in space and time, but also to the existence of quantitatively structured properties and relations, and to the existence of real numbers, understood as relations of ratio between specific levels of such attributes. Measurement is defined as the estimation of numerical relations (or ratios) between magnitudes of a quantitative attribute and a unit. The history of scientific measurement, from antiquity to the present may (...) be interpreted as revealing a progressive deepening in the understanding of this position. First, the concept of ratio was broadened to include ratios between incommensurable magnitudes; second, the concept of a quantitative attribute was broadened to include non-extensive quantities; third, quantitative structure and its relations to ratios and real numbers were elaborated; and finally, the issue of empirically distinguishing between quantitative and non-quantitative structures was addressed. This interpretation of measurement understands it in a way that is continuous with scientific investigation in general, i.e., as an attempt to discover independently existing facts. (shrink)

The concept of empathy has received much attention from philosophers and also from both cognitive and social psychologists. It has, however, been given widely conflicting definitions, with some taking it primarily as an epistemological notion and others as a social one. Recently, empathy has been closely associated with the simulationist approach to social cognition and, as such, it might be thought that the concept’s utility stands or falls with that of simulation itself. I suggest that this is a mistake. Approaching (...) the question of what empathy is via the question of what it is for, I claim that empathy plays a distinctive epistemological role: it alone allows us to know how others feel. This is independent of the plausibility of simulationism more generally. With this in view I propose an inclusive definition of empathy, one likely consequence of which is that empathy is not a natural kind. It follows that, pace a number of empathy researchers, certain experimental paradigms tell us not about the nature of empathy but about certain ways in which empathy can be achieved. I end by briefly speculating that empathy, so conceived, may also play a distinctive social role, enabling what I term ‘transparent fellow-feeling’. (shrink)

Some people have stressed that there is a close analogy between meaning experiences, i.e., experiences as of understanding concerning linguistic expressions, and seeing-in experiences, i.e., pictorial experiences of discerning a certain item – what a certain picture presents, viz. the picture’s subject – in another item – the picture’s vehicle, the picture’s physical basis. Both can be seen as fusion experiences, in the minimal sense that they are experiential wholes made up of different aspects. Actually, two important similarities between such (...) experiences may lead one to think that they are experiences of the same type. In this paper, however, I will try to show that notwithstanding such similarities, these experiences are typologically different. For there are two dissimilarities between such experiences that are more relevant on this typological concern than their similarities. Indeed, unlike meaning experiences, seeing-in experiences are first of all recognitional experiences of a sort that makes them perceptual experiences as well. Moreover, again unlike meaning experiences, seeing-in experiences are fusion experiences in the substantial sense that the experiential whole is more than the sum of its experiential parts taken in isolation, for when such parts figure in that whole, they interact with each other. In a nutshell, unlike meaning experiences, seeing-in experiences are proper fusion experiences. (shrink)

José Jorge Mendoza argues that the difficulty with resolving the issue of immigration is primarily a conflict over competing moral and political principles and is, at its core, a problem of philosophy. This book brings into dialogue various contemporary philosophical texts that deal with immigration to provide some normative guidance to immigration policy and reform.

Infinite time Turing machines extend the operation of ordinary Turing machines into transfinite ordinal time. By doing so, they provide a natural model of infinitary computability, a theoretical setting for the analysis of the power and limitations of supertask algorithms.