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

The following article seeks to establish a theoretical link between the idea of liturgy cuir and the ethics of recognition proposed by Judith Butler. This theorist insists that in the face of the ethical violence experienced by abject bodies, an ethics of recognition is necessary to account for different processes that are not restricted to a particular dimension (Butler, 2005). This theoretical perspective is taken into account and it is proposed to think of an ethics for the liturgical experiences of Christian communities that orient their pastoral action affirming diversities. This is developed on the basis of recognition, justice and tenderness as forms of expression and bonding for the bodies that inhabit religious spaces. A humanistic approach is developed through an ethnographic perspective enriched with situated knowledge and a reflective perspective. The following article is an ethical-theoretical proposal that abstracts the experience of the writer to provide tools to understand the liturgical as a space of encounter  and relationship.

This research analyzes the cultural heritage proposals included in the electoral programs of Spain’s main political parties during general elections held between 2000 and 2019. The study aims to generate empirical data that enables both a quantitative and qualitative comparison of each party’s initiatives, ultimately establishing an indicator of political interest or disaffection toward cultural heritage. The research is supported by a theoretical approach that understands heritage as a socially and idiologically constructed field, shaped by symbolic disputes, and addresses electoral programs as performative discourses that reflect and project the political identity of the parties. . Methodologically, the study combines content analysis with political discourse analysis, and total of 130 proposals were identified and classified, paying particular attention to those related to intangible cultural heritage due to its relevance regarding identity and its potential to generate social cohesion. The results reveal significant differences among the parties, highlighting The Spanish Socialist Workers' Party (PSOE)  as the one with the greatest capacity for proposal-making, a more structured vision, and  heritage policies that aligned with international standards. In contrast, intangible heritage remains largely underrepresented and often becomes a site of ideological contention, reinforcing the idea that cultural heritage is a politically tense field.

Diversified strategies make it possible to understand and address the different ways in which each person perceives the world and constructs knowledge in a meaningful way. Therefore, those who work in education, at any level, should be actively involved in creating more inclusive learning environments that encourage the participation of students with diverse learning styles, conditions and forms of neurodivergence.The objective of this research is to reflect on the benefits of implementing two diversified strategies - Agendas  and Stations - in the classroom, in order to promote inclusive pedagogical practices that address the diversity of the student body. For this purpose, a qualitative approach methodology with case study design was used, taking as analysis group 45 second semester students of the Bachelor's Degree in Design, Art and Interactive Technologies, within the training unit Principles of Interactive Design at the University of Guadalajara, Mexico. Through participatory observation, records of experiences and analysis of the results of the activities implemented, the positive effects of these strategies on motivation, active participation, and adaptation to different learning styles were identified.

The Integral Program Against Addictions (PAIA) is a specialized program within Mexico City´s prisons. It follows a therapeutic community model coordinated by a multidisciplinary team of psychologists, doctors, social workers, and criminologists. The team provides support and care through workshops or group, individual, and even family clinical psychology sessions. Although the intervention of Christian religious groups is avoided —commonly found in Latin American’s prisons and with expertise in addiction attention—; At PAIA they prefer to rely on volunteers who offer some activity related to alternative therapies, or with holistic perspectives such as meditation,  , among others. Using participant observation anthropology as a prison volunteer, I analyze the interaction between volunteers, inmates, and staff to explain how New Age beliefs and tools contribute to cognitive behavioral treatment; such as the collaboration of an angeltherapist to support an inmate's emotional process. It was found that subjective identification and empathy between inmates and volunteers are crucial for transmitting tools for emotional management. enhance subjective.

  The article presents the findings of a research study conducted by the Psychopedagogy Department of the Universidad Estatal a Distancia (UNED) between 2023 and 2024. The main objective was to analyze vocational training and career choice among students in their final year of upper secondary education in Costa Rica. The study focused on identifying factors associated with the low enrollment rates  in the higher education system. A qualitative approach with phenomenological design was employed to explore, describe, and understand students’  experiences from their own perspectives. Data analysis was based on discourse analysis, critically comparing educational practice with theory from a critical point of view.  The findings highlight that students value the vocational guidance opportunities provided by educational institutions, which are aligned with the guidelines established by the Ministry of Public Education.  

 This article describes the methodological proposal for the Socioemotional Self-care and Collective Care workshops with women leaders and defenders of rights in Chiapas arose. The paper begins by briefly describing the Self-Care workshop methodological proposal. Subsequently, the methodological work is framed from ecofeminism, community feminism, and body psychotherapy on which the intervention proposal is based. Subsequently , the methodology describes the methodological route followed by the Self-Care workshop. The results show the urgent need to place the issue of care at the center of attention, debate and action, as well as the need to give more space to the tools of socioemotional wellbeing in our personal, social, family and work lives. Likewise, small changes are outlined towards the transformation in the ways of inhabiting the body, the emotions, and securing life through the exploration of their own bodies and those of the other women who participated in the workshops. Finally, the challenges and conclusions regarding tools for socioemotional wellbeing from ecofeminist and feminist community perspectives are shown.

From a qualitative perspective, this work examines the notion of governance of migration and its implications on the reconfiguration of Mexican migration law. To this end, brief reflections are included to expand the theoretical framework of migration governance as an international construct, while considering the various obstacles that hinder its effective implementation across diverse contexts. These limitations are closely related to the inherent nature of human mobility and to the influence of prevailing political dynamics. Consequently, the analysis concludes that there exists an apparent contradiction between the persistence of a restrictive approach to migration management and the progress achieved in Mexican migration policy, as evidenced by recent reforms to the Migration Law and the Law on Refugees, Complementary Protection, and Political Asylum.

Starting from the tradition of the ‘great books’ this work rehearses a hermeneutic specific to general education. It explores a certain way of reading in higher education, particular to general studies, which is based on the conversation or discussion within a study group rather than on the content of the books. The thesis is that the model of the great books is not but the very origin of general studies and that it has influenced the way in which education is understood. Finally, it problematizes the idea of canon, the concept of classics and the authority figure of the educator who serves to domesticate reading. It points towards reading in freedom based on the question formulated from one’s own understanding.

Uruguayan banks are authorized to report real estate under all categories provided by the International Financial Reporting Standards for their disclosure, which may not always be appropriate. The objective of this study is to deter mine whether certain categories should be excluded from use in order to avoid violating prudential regulations. The method applied is based on analyzing the conditions that real estate must meet to fit the definitions provided by the International Financial Reporting Standards for their reporting in the corresponding categories, and whether said conditions are compatible with the prohibitions imposed by law and regulations on banking activity. The analysis reveals incompatibilities between certain accounting categories and the legal provisions that require banks to focus exclusively on their core activities, making it is necessary to review the aforementioned financial statements.

This paper is motivated by the debates that emerged during the University Accounting Conference, held at the Universidad Nacional de Córdoba in 2023, regarding the central theme of the meeting, as to whether the main function of the discipline should be considered the core focus of the meeting or whether the discussion should instead address the study of the resources to be managed by firms. The aim of this study is to examine various perspectives put forward by prestigious researchers regarding the role assigned to accounting, thereby confirming the existing uncertainty in defining the discipline’s purpose. The analysis supports the need for clearer boundaries in accounting’s provisional annual assessment of ongoing developments. This delimitation reduces the discipline’s responsibility in presenting definitive conclusions and diminishes its role in resource management.