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

This article aims to vindicate the ugly in art or propose a new way of understanding ugliness in the artistic. Traditionally, ugliness in art has functioned either as a contrastive element to beauty or as a derogatory label for certain artistic compositions. The way that this work has to make this claim is to propose a new way of understanding ugliness, since it will be understood as an aesthetic category that goes beyond the indication of the beautiful. This new way of understanding ugliness will be studied, in a concrete way, in one of its possible variants, feminist ugliness. To do this, possible ugly feminist works will be studied and compared with merely ugly or simply feminist works.

The article "Bibliometric Analysis of the journal CAPIC Review (2003-2020)" examines the evolution and impact of this journal in the area, using data bases such as Web of Science, Scopus, Scielo, Google Scholar and Latindex. It analyzes key metrics such as volume of publications, citation patterns, theme diversity and the geographic distribution of the authors. The results highlight the maturity reached by the journal during its 18 years of uninterrupted publication and its growing relevance in the Latin-American academic world. Although the journal shows a moderate number of citations in international indexes such as WoS, Scopus and Scielo, its strong presence in Latindex reflects its regional impact. Also, approximately 26.5% of the articles have been written by authors from other Latin-American countries, consolidating CAPIC Review as an important platform for regional collaboration.An additional relevant fact is the average of 126.7 citations per year registered during the period 2021-2023, which reinforces the recent influence of the journal and evidences its continuous evolution. However, thematic areas with lower editorial activity are identified, such as auditing, corporate governance, management accounting and taxation. These findings suggest opportunities to diversify research lines and strengthen the journal´s impact on the accounting field.

Since the introduction of the concept of sustainable development in the 1987 Brundtland report, governments have sought to provide incentives through policies that favor sustainability such as tax benefits for companies so that through their activity they contribute to the efficient use of resources and increase the business value, moving from the linear productive model to the circular economic model. The purpose is to analyze the incidence of tax benefits in companies in the industrial sector of the city of Cartagena de Indias with a circular economy approach in the year 2022. Therefore, the big companies that apply as an object of study, the tax benefits that they apply, are determined. have been issued and their impact on companies is evaluated. Methodologically, a mixed approach is used that combines qualitative and quantitative, descriptive methods to detail the tax benefits available, explaining the relationship between the implementation of circular economy practices and the tax benefits for companies. Through documentary and statistical analysis, the data is analyzed, taking into account a representative sample of industrial companies in Cartagena de Indias with a focus on the circular economy in the year 2022. Based on the results obtained, it is considered that, although tax incentives are available, industrial sector companies in the city do not implement strategies toward a circular economy due to implementation costs, risks, resistance to change, and the regulatory uncertainty associated with this transition.

Virtual learning processes currently orientate the process towards a theoretical, practical and technological composition, which induces the student to a new way of learning and putting into practice what they have learnt. In this relationship, accounting in face-to-face institutions is also permeated by the incorporation of ICT in the educational process. The main purpose of the study was to analyze the teaching and learning process of accounting in the students of the Public Accounting program of the Universidad del Magdalena (Colombia), during the period of virtuality; 2020-2021. The study followed a descriptive quantitative approach. For the collection of information, a Likert-type survey was carried out with students enrolled in accounting courses and the course teachers involved in the Public Accounting program. The results reveal positive elements such as the inclusion of different strategies and didactic resources that favored the strengthening of knowledge in the student community mediated by ICT, such as digital tools, implementation of virtual platforms, creation of digital content, use of videos, as well as the implementation of different types of evaluations, which allowed greater closeness and interaction with the student community. Likewise, there were negative elements, such as the decrease in academic performance by students; the frustrations caused by the change of learning method, the challenge of adapting to the lack of internet connection, the lack of physical space available to participate in classes at home and the lack of adequate mobile devices.

Climate change is affecting people and countries all over the world. In order to mitigate the effects and become part of the solution, companies and investors must be considered as relevant actors in this situation; in this sense, Sustainable Finance (SF), a branch that brings together considerations on finance and sustainability, takes into account these two perspectives. Given the diversity of concepts and situations that have emerged around this topic, it is necessary to answer the question How do the various organizations involved in sustainable finance operate? By addressing this question from a governance perspective, it is possible to organize and understand the various initiatives that have emerged around the topic. In order to have a common thread in the subject, we have chosen green bonds as the most recurrent and developed financial instrument in the context of SF in Chile. According to what we have analyzed, an important commitment of the country has been identified, which is reflected in the leadership of the Ministry of Finance on the subject, which is driving a financial system to have regulations that follow the same orientation, under the influence of international organizations such as the United Nations, the World Bank and the OECD. In conclusion, all the initiatives that are currently being developed will have a strong influence on the behavior of companies, as long as there are regulations that promote the change of behavior towards a truly sustainable development.

Corporate sustainability has become a strategic imperative, particularly in sectors such as mining where environmental and social impacts are significant. This essay discusses the significance of combining financial and sustainability data, focusing specifically on CODELCO, Chile’s largest state-owned mining company. The application of the Sustainability Accounting Standards Board (SASB) standards makes it clear that companies must fulfill their social and environmental responsibilities and reflect those commitments in their financial reports. The essay highlights the need for greater consistency between financial and sustainability reports, arguing that this integration is essential for more informed decision-making by stakeholders. In the case of CODELCO, nine sustainability metrics are analyzed and linked to financial aspects, such as operating costs, capital investments, and environmental liabilities. In conclusion, the proper integration of financial and sustainability information strengthens transparency and accountability while facilitating the evaluation of the economic impacts of sustainable decisions. This ensures the legitimacy and long-term sustainability of companies.

We address the text Palestina en Pedazos (2022) by the chilestinian writer, Lina Meruane, to think about how the face – therefore, the social and political constructions of meanings created by the images and discourses that predominate in the mass media and its consumption - determine the lives that are worthwhile and those that are not (Judith Butler, 2004), and specifically how they are expressed in relation to palestinian identity. We use the concept of faceness proposed by Gilles Deleuze and Félix Guattari in A Thousand Plateaus (1980), who mention that the face is a politics, produced in certain places and historical moments by a social machinery of meaning, either to reinforce its significant condition or to stress it. Also, we return to the idea of ​​Judith Butler, who follows Levinas, about the concept of a face that shows “the extreme precariousness of the other.” In this text, the palestinian identity is built not only from the collective memory and the community's own traditions, but also with the impact of the conflictive view that others (mainly Israel and the United States) print on the Arab world through various socio-political devices, such as the media. Likewise, we think about some definitions that emerge from this analysis in relation to the proposal of a profile on the social network Instagram (@hamadashoo) where content is created based on aesthetic criteria of Western dissemination and consumption that draw attention to the politics of the Palestinian face and identification.

This paper approaches the narrative of Fina Warschaver (1910-1989) based on her inclusion in Argentine-Jewish literature. Specifically, it rescues and examines a set of stories by the author –published and unpublished–, written between the 1950s and 1970s, which problematize identity tensions and the construction of new belongings (political, social, ethnic and gender) from and on the Jewish-Argentine border. This analysis demonstrates, in the first instance, how identity tensions are configured in Warschaver's narrative through the binomials betrayal-loyalty and translation-untranslatability –understanding betrayal in the sense of “ethnic betrayal” and “translation” in a polysemic way as a linguistic process, but, above all, figuratively, as a cultural process of translation of subjects, practices and objects outside the circle of the ethnic group–. Secondly, it allows us to understand how this narrative presents, on the one hand, novel ways of conceiving ethnic belonging in the Jewish-Argentine literature of the time, marked by Warschaver's singular Jewish, feminist and communist perspective, and, on the other hand, authorial concerns about the survival of Jewishness in the framework of majority cultures and, specifically, in Argentina, linked to the fissures of the democratic-liberal nation, and to the dynamics of relations in an intercultural frontier.

This paper proposes the analysis of several poems present in the book Cuerpo (1993) by the Venezuelan poet María Auxiliadora Álvarez. Through a critical reading of some of the poems, the connections between maternity, precariousness and pain are explored, challenging the hegemonic imaginary that controls the narrative of the maternal experience. This corpus employs vulnerability, violence and the image of tearing to actualize that imaginary through an experience of motherhood lived as the condemnation of being a body, a transformed, hurting and mutilated body. In this analysis, we will focus on the poetic representation of vulnerability and bodily trauma, the different violences that cross the maternal body and the experience of these from the space of precariousness. With Kristeva's studies, we will analyze the nature of a body whose limits remain indeterminate in its abject condition. From the notions of biopolitics and precarity, we will inquire into the representation of subalternity and vulnerability that allow us to think of the body as a place of openness, affects and pain. In addition, I will delve into the relationship between corporeality and writing, since pain also shakes the language through poetic strategies that express the wound and the tear.

In recent years, the concept of vulnerability has acquired an inescapable centrality in contemporary thought. Far from referring only to individual fragility or to a pathological condition of the body, the notion has been redefined in multiple fields - political philosophy, ethics, gender studies, decolonial thought, literary criticism - as a category that allows us to think about the ways in which the subject is exposed to the other, to the environment and to power regimes. In this sense, vulnerability is not only a state to be overcome or a mere condition of unprotection, but a form of existence marked by interdependence, exposure to harm and the possibility of agency from the precarious.This dossier starts from the premise that thinking about vulnerability in literature does not imply reducing it to an aesthetics of suffering or to an essentialist victimology. On the contrary, it implies investigating how literary language produces, stresses or destabilizes the ways in which bodies, subjectivities and communities experience and elaborate their exposure to harm, their precariousness, their mourning or their resistance. In this gesture, vulnerability becomes a critical category capable of articulating the tensions between subjectivity and structure, affect and politics, writing and body.