ISSN: 2310-2799
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546,196 artículos
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Año:
2019
ISSN:
1852-5342, 1852-0588
Jamnik, Anton
Pontifical Catholic University of Argentina
Resumen
This paper discusses the ethical responsibility that should govern any kind of profession, and focuses on analyzing the ethical code in the public accountant performance. The Code of Professional Conduct of the American Institute of Certified Public Accountants (AICPA) is the primary source of guidance for accountants in public practice, and the article discusses the purposes the code serves. It also analyzes various situations where the code must be appliedand demonstrates the way this is carried out. Finally, the author describes the code’s problems and the way he believes they can be overcome to make the profession more trustworthy.
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Año:
2019
ISSN:
1852-5342, 1852-0588
Perpere Viñuales, Alvaro
Pontifical Catholic University of Argentina
Resumen
Book Review
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Año:
2019
ISSN:
1852-5342, 1852-0588
Lori, S.E.R. William E.
Pontifical Catholic University of Argentina
Resumen
Homily of Most Reverend William E. Lori - Archbishop of Baltimore in the Basilica of theNational Shrine of the Assumption, on June 21, 2012
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Año:
2019
ISSN:
1852-5342, 1852-0588
XVI, Benedicto
Pontifical Catholic University of Argentina
Resumen
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Año:
2019
ISSN:
1852-5342, 1852-0588
Hoevel, Carlos
Pontifical Catholic University of Argentina
Resumen
Editorial
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Año:
2019
ISSN:
1852-5342, 1852-0588
Ferreres, Orlando
Pontifical Catholic University of Argentina
Resumen
After a brief tour through the milestones in the theoretical development of the subject, the economist Orlando Ferreres examines the process of economic growth in our country through a comparison between the two centuries of our nation’s history. The clear decline that occurred in the second period leads to the problem of investment and institutions, two issues closely linked in economic policy. The loss of the institutional dimension appears as the most important obstacle for a long-term growth. Finally, the author points out the importance of the teachings of some new currents of thought, especially those that analyze the relationship between politics and economics.
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Año:
2019
ISSN:
1852-5342, 1852-0588
Migliore, Joaquín
Pontifical Catholic University of Argentina
Resumen
The author intends to explore, in dialogue with political thought, the teachings of Benedict XVI on the relationship between market, State and civil society. To this end he compares the fourth chapter of the Encyclical Centesimus Annus with the third chapter of Caritas in veritate. Deepening John Paul II’s teachings, the new Encyclical wonders about the consequences of globalization on these institutions and argues that both the market and the State require a policy informed by the logic of the gift.
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Año:
2019
ISSN:
1852-5342, 1852-0588
Rodríguez Penelas, Horacio
Pontifical Catholic University of Argentina
Resumen
Book Review
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Año:
2019
ISSN:
1852-5342, 1852-0588
Beretta, Simona
Pontifical Catholic University of Argentina
Resumen
The author analyzes the global financial crisis in the light of the new Encyclical. From her point of view, globalization has changed the ability of States to regulate financial activities and therefore requires new ways of re-channeling the financial system to avoid a new crisis.To this end, the author discusses the construction of institutions for the financial system, proposes alternative ways to overcome the model of anonymous and mechanical markets of recent years and suggests educational interventions.
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Año:
2019
ISSN:
1852-5342, 1852-0588
Deneulin, Severine
Pontifical Catholic University of Argentina
Resumen
The concept of “integral” human development discussed in Caritas in veritate shows many similarities with the concept of human development adopted by the UNDP which is rooted in the “capability approach” pioneered by Amartya Sen. However, it offers a radical addition:the openness to transcendence, from which derives a transformed understanding of human reason and human freedom. Adding the religious dimension to the concept of development does not merely add an extra dimension alongside the other dimensions –social, economic,cultural, political and technological– of development, but it introduces a different anthropology.
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