This paper analyzes the concept of conceptual relativity developed by the American philosopher Hilary Putnam, who challenges the foundations of classical realism and proposes a new way of approaching the problem of truth in science and philosophy. It emphasizes the role of language, conceptual schemes and cultural context is emphasized. The essay explores the fundamental concepts of conceptual relativity and truth. It then examines how conceptual relativity is distinguished from other philosophical positions such as metaphysical realism and cultural relativism. In addition, it examines how Putnam, inspired by classical pragmatism, redefines the notion of truth within his proposal of natural realism. The most important criticisms that other philosophers have made against Putnam´s notion of conceptual relativity are also studied. Finally, a reflection is made on the impact of these ideas ...

This paper analyzes the concept of conceptual relativity developed by the American philosopher Hilary Putnam, who challenges the foundations of classical realism and proposes a new way of approaching the problem of truth in science and philosophy. It emphasizes the role of language, conceptual schemes and cultural context is emphasized. The essay explores the fundamental concepts of conceptual relativity and truth. It then examines how conceptual relativity is distinguished from other philosophical positions such as metaphysical realism and cultural relativism. In addition, it examines how Putnam, inspired by classical pragmatism, redefines the notion of truth within his proposal of natural realism. The most important criticisms that other philosophers have made against Putnam´s notion of conceptual relativity are also studied. Finally, a reflection is made on the impact of these ideas ...

Tanto el Consejo de Normas Internacionales de Información Financiera como el Consejo de Normas de Contabilidad Financiera de los Estados Unidos de América, han desarrollado metodologías de aceptación general para la conversión de estados financieros en moneda extranjera a partir de información financiera elaborada en una moneda diferente a la de presentación. La presente tesis se propuso demostrar que esas metodologías utilizadas para la conversión de estados financieros a moneda extranjera no permiten la preparación de estados financieros en moneda extranjera que presenten razonablemente la situación financiera de la empresa informante. Para ese efecto, se desarrolló el presente trabajo de investigación cualitativa bajo el diseño de un estudio de caso, seleccionando a una empresa peruana que desarrolla sus actividades de negocios a través de una sociedad anónima constitu...