Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

The unconscious is full of germs of future psychic situations and creative ideas, where the visual artist seeks inspiration, producing a rich symbolism that has to do with the evolution of our consciousness. In this article we will specifically analyze the mandala archetype, as a recurring symbol of great relevance in the art world. Through research carried out over 20 years with more than 1,000 students who were in their first year of a Fine Arts degree, we have found in their artistic experiences a great abundance of formal elements that were repeated, or the presence of structures analogous to the mandala archetypes of CG Jung’s patients, which would demonstrate that the human being can see beyond the surface of things, as indicated by these symbols, carriers of meaning in themselves.

Corporate Social Responsibility (CSR) has been discussed over the last four decades. Global social demands require organizations to report their environmental and social impact, which can be done based on the standards of Global Reporting Initiative (GRI). These establish that economic value can be distributed in at least 5 aspects: Operational Costs, Salary and Employee Benefits, Payments to Suppliers, Payments to Government, and Investments in the Community. Given this, from a stakeholder’s perspective, inquiries arise about concentration in the distributed value. After an exploratory qualitative analysis followed by an Ensembled Clustering algorithm implementation, 3 and 5 groups were identified in 2018 and 2019 respectively from the companies with greater presences in the stock market. Each group has concentrations in 4 of the 5 aspects previously listed by the GRI. According to the results, the identification of these groups would allow investors to know the spotlights on the distributed value generation so using this as inputs when investments are made. Additionally, according to the results, the characteristics related to the Investments in the Community was identified as not considered by any groups, opening a gap of differentiating aspect and improvement by companies.

The objective of this paper is to analyze the effect of the adoption of the IFRS on the relevance that the Argentine capital market assigns to the financial information on intangible assets and to the non-financial information referred to the intellectual capital of listed companies. The analysis is carried out applying price models based on Ohlson (1995), with data collected directly from original sources and corresponding to the period 2009-2015. The results reveal that the adoption of IFRS produced changes in the value relevance of intangible assets, but it has not impacted on the value relevance of intellectual capital. In addition, they show that human and structural dimensions are not considered by investors, in any of the two stages (IFRS and pre-IFRS), while structural capital has a negative impact on prices in both periods. These findings are consistent with those provided by previous studies and, in particular, those related to intellectual capital, are similar to those obtained for low-developed countries, where there is no significant evidence that support its value relevance. They contribute, in this way, to increase the existing evidence regarding the role of intangibles in the external valuation of companies and the implications of the application of the IASB's regulatory framework, which is particularly limited for underdeveloped markets.

The performance and sustainability reporting are an important part in the management of worldwide companies, so their research has a significant development. Latin American and Peruvian companies have also participated in information initiatives under the model of the Global Reporting Initiative (GRI) due to the influence of business associations and stakeholders, despite the lack of government regulation.The aim of this study is to contribute to the research on the sustainability report for Peruvian companies, through an analysis of determining factors, such as size, sector and financial performance, in the level of information on sustainability performance indicators, according to criteria of the GRI.For this research, a content analysis of sustainability reports and financial statements was carried out of 62 companies that publish in the GRI database and a multivariate statistical study to determine the significance of the relationships between the variables indicated. The results indicate that the business sector has a significant impact on the level of environmental information, product liability and labour. On the other hand, the level of indebtedness is a determining factor in the level of environmental information and the size in the level of information on product liability.

The text draws the reader into overlapping academic debates, since the content is not merely theoretical, but, through empirical studies, firstly, evaluates the incorporation of the OECD GC Principles into Chilean regulations; and, secondly, it studies the application of these principles by Open Stock Companies (listed on the Stock Exchange) and the implication that said praxis has on the value of the company and, by rebound, on the Capital Market. The hypothesis raised, in the sense that in the Chilean Capital Market, good corporate governance based on OECD provisions –measured through a compliance index– is positively related to the value of the company, is partially demonstrated. It is concluded that, in the study period, the least important factor in the value of the company is the quality of the Corporate Governance.

Compliance with the Sustainable Development Goals requires good financial and non-financial information on social and environmental aspects, in addition to traditional economic and financial ones. It is recovered that it has been investigated in social and environmental accounting with a socio-environmental approach, in the Argentine Republic social and environmental accounting is part of the Basic Curricular Contents of the Public Accountant career, for the International Federation of Accountants the accountant has a leading role for sustainability and that according to Publications of Accountancy Europe financial and non-financial reports must be harmonized and interconnected.In order to help sustainability and with advances in the socio-environmental approach, it is the general objective to contribute to harmonize financial and non-financial accounting reports. It is the specific objective to contribute with a meaningful learning of the socio-environmental approach of social and environmental accounting and the accounting process for sustainability.From deductions, inductions, comparisons and translations, the development contains results of adaptations made from the economic-financial to the socio-environmental approach and a broad conception of the accounting process. Triangulation includes results of feasibility analysis of the accounting process for the socio-environmental. Conclusions are reflected and inferred.It is inferred that the accounting doctrinal and regulatory frameworks considered without economic-financial bias enable economic, financial, social and environmental information to be provided with a financial and non-financial approach to sustainability. It is possible to contribute with a meaningful learning of the socio-environmental approach to social and environmental accounting from the economic-financial approach. Teaching-learning experiences are proposed. In its broad sense, the accounting process allows us to recognize that the preparation of accounting statements and their review are sub-processes framed in accounting knowledge. It is possible to issue financial and non-financial, interconnected and supplementary accounting reports to manage sustainability.

The objective of this work is to analyze the relevance that the argentine capital market assigns to financial and non-financial information referring to the intellectual capital of the companies listed on it. The analysis is carried out through a correlational study using price models based on Ohlson (1995), which are estimated using the linear regression technique with panel data. The data are collected from original sources and correspond to the period 2009-2015. The results obtained show that only the identifiable intangible assets and the data of the financial statements indicating the human and structural capital of the companies are relevant for their valuation. Non-financial information on intellectual capital, disclosed voluntarily, is not relevant for any of the three dimensions of the same. These findings are consistent with those provided by previous studies and, in particular, those referring to non-financial information on intellectual capital, are similar to those obtained for low-developed countries, where no solid evidence has been obtained to support its value relevance.

Querida tierra oscureciendo, que con paciencia soportas los muros que construimos. Tal vez permitas que las ciudades duren una hora más (...)Antes de que vuelvas a ser bosque y agua y desierto creciente, en ese momento de terror inconcebible, en el que retirarás tu imagen de todas las cosas.Rainer Maria Rilke La cita de Rilke orienta las reflexiones hacia la continua tensión cultural, predominantemente Occidental, para someter el medio ambiente y transformarlo en “recurso” de su propio consumo, así como señala un momento venidero de repliegue civilizatorio ante la fuerza de su propia destrucción y de la ineludible reacción de la naturaleza que lo “soporta” con “paciencia”. El presente número reflexiona sobre ese “momento de terror inconcebible” de la actual crisis planetaria, para revisar tres cuestiones fundamentales de sus repercusiones, la búsqueda de alternativas regionales y los desafíos de su cobertura

Esta colaboración plantea una revisión en torno a la noción de participación digital, concepto difuso que adolece de falta de precisión y del que no es posible hoy aportar una definición acabada y definitiva, habida cuenta de los cambios constantes que la innovación tecnológica opera sobre los procesos involucrados en las distintas formas en que actualmente la ciudadanía lleva a cabo dicha participación. No obstante, se presenta como un concepto clave para entender al sujeto contemporáneo y sus prácticas en el ecosistema digital, para entender los nuevos procesos de comunicación y sus audiencias, así como para avanzar en la construcción de una auténtica ciudadanía digital activa y empoderada.Este acercamiento a la noción de participación se lleva a cabo, en primer lugar, desde las distintas trayectorias a las que remiten hoy las prácticas de participación online y, en segundo lugar, desde la intensidad de participación o lo que es lo mismo, el grado con que el sujeto se implica en dichas prácticas."

En el presente artículo se pretende: 1) hacer una contextualización general de la situación de los periodistas en el estado de Veracruz, catalogado como el más peligroso para el gremio en los años recientes; 2) describir las formas que ha tomado la violencia simbólica en contra de los periodistas asesinados, a través de representaciones desfavorables y revictimizadoras en los medios; y 3) visibilizar las formas de lucha simbólica que han dado algunos periodistas críticos en el estado y fuera de él, para contraponer versiones alternativas a las dominantes, reivindicar su labor, y mostrar la resiliencia del gremio en un contexto aún desfavorable. El artículo es una nueva reflexión basada en los resultados de una investigación anterior que utilizó entrevistas, observación participante y análisis de notas periodísticas.