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UNAVISIÓN: Revista del Centro Local Carabobo. Universidad Nacional Abierta (UNA)., 2023
En este ensayo se discuten los fundamentos de la neurociencia cognitiva y su relacióncon la educación. También se analiza críticamente las ventajas y limitaciones de esta disciplina en el ámbito educativo: La investigación en neurociencia cognitiva ha llevado al desarrollo de nuevas técnicas de enseñanza, como el aprendizaje basado en proyectos y el aprendizaje personalizado. Además, la neurociencia cognitiva ha demostrado que la repetición espaciada y la recuperación activa son técnicas efectivas para mejorar la retención de la información. A pesar de estos avances existen limitaciones en su aplicación en los diversos campos de la educación. Por ejemplo, la complejidad de los procesos cerebrales y la variabilidad entre individuos dificultan la generalización de los hallazgos de esta disciplina a todos los estudiantes; según sus niveles educativos y, edades. Por otra parte, la falta de comprensión de cómo la cultura y el entorno influyen en el aprendizaje es también un factor limitante. Cierra el ensayo con las conclusiones, donde se recapitula lo planteado en el ensayo y se enfatiza en la importancia de tener en cuenta las limitaciones y desarrollar enfoques de enseñanza que sean inclusivos y adaptables a las necesidades de todos los estudiantes.
The sole responsibility of accounting is to present what has transpired within a given period through reporting not what should have occurred or will occur. Despite fitting correctly into the definition of reporting business event, historical cost accounting in recent times has come under heavy criticism of lacking behind economic trends due to the use of original cost. Historical cost accounting has been challenge on principles of uniform monetary measure and matching. accounting distorts the basic objective of reporting what happen within a period or at specific time. The greatest deterrent to adoption of price level changes accounting is what it is not: inflation accounting is not present value, net realizable value, or current market values or fair value and therein lies much of the opposition to its use .In line with these questions, the article recommends that, inflation accounting can only be meaningful with new accounting system since the existing system is based on historical cost accounting. concepts. These growing dissatisfaction with historical cost accounting as a method of reporting financial statements has made it necessary to consider alternative method which is accounting for price level changes. Unfortunately, this alternative has not been put to practice due to its unattractiveness. It is against this background that this paper attempts to discuss some novel questions with recommendations about the existing inflation accounting methods.Aside the traditional disadvantages of inflation accounting, this article have critically examine the restatement of items under inflation accounting against basic accounting, economics and finance principles. In addition the novel questions have been raised on the consistency and rationale behind the treatment of certain items under price level changes accounting. The article argues that, inflation accounting is not only inconsistent with accounting principles but also with related subjects such as economics and finance. In practice inflation accounting creates illusionary or imaginary profit which does not exist, thus capital maintenance concept is just a paper theory because much of the profit under inflation accounting is unrealised or holding gain Inflation
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