Societas
https://revistas.up.ac.pa/index.php/societas
<p> </p> <p>La<strong> </strong>revista <strong>SOCIETAS</strong> registrada con <em>ISSN L</em> 2644-3791 es editada por la Vicerrectoría de Investigación y Postgrado de la Universidad de Panamá desde el año 1999, con el fin de contribuir con la divulgación del conocimiento de las Ciencias Sociales y Humanidades. SOCIETAS es una revista científica especializada, indexada, de acceso abierto, con periodicidad semestral (enero-junio/ julio-diciembre). Los artículos científicos que se someten a publicación son evaluados por especialistas en la materia siguiendo el método de " revisión ciega por pares".</p> <p>Categoría índice: Artes y Humanidades - Ciencias sociales </p>Editorial Universitaria - Universidad de Panamáes-ESSocietas1560-0408<p><a title="https://creativecommons.org/licenses/by-nc-sa/4.0/deed.es" href="http://creativecommons.org/licenses/by-nc-nd/4.0/" target="_blank" rel="noopener"><img src="/public/site/images/uprevistas/cc_by_nc_sa.png"></a></p> <p>Este obra está bajo una <a href="http://creativecommons.org/licenses/by-nc-sa/4.0/" rel="license">licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional</a>.</p>Spanish-indian relations, resistance and And failure of the missions
https://revistas.up.ac.pa/index.php/societas/article/view/6819
<p>The paper reviews the Spanish indigenous politics in America and Panama, and explains the explicit and implicit intentions, its successes and failures. Genocide and ethnocide are discussed and it analyzes and quantifies the devastating indigenous depopulation, the indigenous resistance to the evangelizing project and its failure among the neophyte or New Christian natives.</p>Alfredo Castillero Calvo
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2025-01-292025-01-29271114010.48204/societas.v27n1.6819The development of research skills in the training process of the undergraduate degree in education
https://revistas.up.ac.pa/index.php/societas/article/view/6818
<p>This paper investigates and reflects on the nature of the development of research skills in the training process of the professional, which raises the responsibility of higher education institutions as generators and disseminators of the same and, therefore, increases their responsibility in the process of training professionals and the scientific and technical progress of society. Thus, definitions of research skills are identified from different positions, the undergraduate has been recognized as one of the ways that allows the integration of knowledge while serving as a support for constant self-learning and has been closely associated with another essential problem: the research training of university graduate Art Education as an indicator of diagnostic quality.</p>Yunia Doval Gómez Doval GómezYenisleidys Clark González
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2025-01-292025-01-29271416010.48204/societas.v27n1.6818Management of the inclusive education program
https://revistas.up.ac.pa/index.php/societas/article/view/6817
<p>The study assessed the inclusion program implemented by the Ministry of Education in General Basic Education. The intervention was carried out at the Eneida Moreno de Castillero School, which has been developing the Inclusive Education Program since 2007, in order to provide students with equal attention in educational services. The exhibition was made up of the school's directors, teachers and parents of children with special educational needs. As well as the personnel of the Psycho pedagogical Office located in the school Padre Segundo Familiar Cano, which is formed by two psychologists and provides psycho-socio-educational services to the children of several schools of the Educational Region of Herrera. With a cross-sectional design, the survey was structured in five sections: generalities, training received on special educational needs, functioning of the inclusive education program, perception on the functioning of the program and structural characteristics of the classrooms. The results suggest that it is necessary to review and conduct an institutional evaluation of the implementation of the program.</p>Yulema del C. Gutiérrez A.Ruth G. Campos R.Franklin De Gracia González
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2025-01-292025-01-29271617710.48204/societas.v27n1.6817Accounting skills for the analysis of financial statements in Panamanian commercial companies
https://revistas.up.ac.pa/index.php/societas/article/view/6449
<p>The relationship between the accounting discipline, accounting skills training and financial management as a theoretical and conceptual body is scarce in the region. Panama does not escape from this scenario, and few publications address studies on accounting competencies, accounting education and financial management models in certified public accountants, despite national and international guidelines on accounting education, accounting accreditation by universities and the financial growth reported for the country. This study identified the accounting competencies that facilitate the analysis of financial statements in commercial companies located in the province of Colon. A descriptive, non-parametric, cross-sectional, descriptive field study was conducted in which 15 managers of commercial companies in the province of Colon, Panama were interviewed and 25 certified public accountants in the province of Colon, Panama were surveyed. The internal consistency of the instrument was validated through a Cronbach's Alpha (0.88) for the items related to the demands of managers and (0.76) for the items related to accounting competencies for professionals. The contents of the instrument were validated through the Laswshes coefficient (0. 93). The results obtained in this study suggest that the accounting competencies that facilitate the analysis of financial statements are the following: Basic Competencies: mastery of the IFRS Financial Reporting Standards, The Structure of Financial Statements and the Nature of Accounts, as well as: the use of Peachtree, Alegra and Quickbook accounting programs. Specific Competencies: Organizational, proactive, investigative. Transversal Competencies: divided in two: socializing and intellectual. It is recommended to develop a model to strengthen basic and specific competencies in accounting personnel of commercial companies in the province of Colon.</p> <p><strong> </strong></p>Luis SáenzLaury Sáenz
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2025-01-292025-01-29271789410.48204/societas.v27n1.6449The Popol Vuh in key of liberation
https://revistas.up.ac.pa/index.php/societas/article/view/6816
<p>In the study of the Mayan culture, understanding orality and writing are unavoidable elements that serve as a basis to support the hypothesis that the various Mayan groups always subsisted and survived in intercultural dialogues, managing to preserve ancestral practices thanks to their ethos or “hard core”, that has a philosophical foundation in ethical principles and a horizon of rational understanding and explanation. The creation of the myth of origin is a rational explanation that answers the fundamental ontological questions that give meaning and reason for being to the community. Thus, symbolic narratives such as <em>The Book of the Dead</em>, <em>The Bible</em> or the <em>Popol Vuh</em>, are a first rationalization or explanation of the world expressed culturally that require an entire hermeneutic process for their understanding. The Mayan book called Popol Vuh is a mythical narrative of the origin of humanity and contains an implicit ethical philosophy. We intend to contribute to the reading of the Popol Vuh a hermeneutical interpretation in the key of liberation. With the archaeological verification of these elements, it was possible to show that the ethos that bases the political philosophy of the current Mayan culture has philosophical principles built that date back to times before 1492.</p>Gabriel Herrera Salazar
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2025-01-292025-01-292719512510.48204/societas.v27n1.6816Historical analysis generational changes in Panama
https://revistas.up.ac.pa/index.php/societas/article/view/5822
<p>Identity—considered as the link between the two dimensions of the individual and society—must be studied within a historical-social framework of reference. For this reason, the units of analysis such as discourse and identity are framed in generational changes, which are shaped by events or circumstances related to the age range of the moment, which implies the production of new currents in public opinion. Generations follow observable historical patterns and therefore offer a very powerful tool for predicting future trends. Following this position, this research seeks to answer a series of questions, such as what have been the most relevant historical social events that have influenced the identity dynamics in the various generations in Panama, what are the historical-cultural stages or circumstances that influenced each generation, and what type of imaginary identified each generation. For this, as a range of the period of study of the research, we start from the specific events that have marked the history of Panama from its formation as the Federal State of Panama, in 1855, to the present. This will have the purpose of identifying the hegemonic discourses that They framed the vindication of sovereign rights over the transit zone, which was not recovered for Panamanians until 1999.</p>Jorge Luis Roquebert LeonVictor Ortiz
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2025-01-292025-01-2927112614510.48204/societas.v27n1.5822THE ARTIST FLOR MARÍA BOUHOT
https://revistas.up.ac.pa/index.php/societas/article/view/6014
<p>This article explores part of the graphic and pictorial work of Colombian artist Flor María Bouhot as a pedagogical text on sexual and cultural diversity, since it transcends the most immediate function of the image to declare, before the observer, a personal position or conviction and to evidence a social reality that deserves attention as well as memory, and that demands an attitude that we could call civilized by appealing to the different historical and current facts about otherness. Homosexuals, transsexuals, transvestites, prostitutes, Afro-descendants, Amerindians are protagonists in Bouhot's repertoire, not because it is a morbid catalog of “oddities” or outcasts, but on the contrary, they are people who like everyone else have a <em>sine qua non</em> space in social history, culture and art, a truth that unfortunately has been overlooked or even attacked by the majority or dominant sectors. The formation of women artists is also a pending matter of rigorous study in Colombia and that is outlined in this article in order to place Flor Maria Bouhot in the cultural panorama, in addition, her stages of study and teaching in various art academies and universities are succinctly.</p>César Augusto León Henao
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2025-01-292025-01-2927114616910.48204/societas.v27n1.6014Professional ethics and organizational culture
https://revistas.up.ac.pa/index.php/societas/article/view/6522
<p>As globalization affects the image of governments, companies and individuals, it is essential to maintain organizational ethics and culture as pillars in decision making. This article is a systematic search for those business principles and values that can affect the business positioning of small or large companies. Concepts such as business ethics, social responsibility, management and organizational culture are reviewed. Finally, this article points out that responsible business management can gain the trust of customers, promote healthy labor relations, respect workers' rights and contribute to the sustainable development of society.</p>Verónica E. Tejedor V.Adriana I. MurilloIbeth Solís
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2025-01-292025-01-2927117018810.48204/societas.v27n1.6522Percussion instruments playing as social integration and services in XXI Century
https://revistas.up.ac.pa/index.php/societas/article/view/5700
<p> Since the beginning of human history, percussion instruments have served man in the aspects of daily life thanks to their diversity and their easy way of producing sound through blows. Just as this instrumental family has so much diversity, we find diverse people, some with special physical or cognitive conditions that need to be integrated into the society of these times. Music and the study of instruments, in our case percussion instruments help the individual to grow in many ways as a person. Panama from the year 2020 implemented the Special Education Program, Ministry of Culture, with the purpose of promoting and developing skills and attitudes through instrumental performance among selected groups of people with special physical or cognitive conditions, and at social risk, reaching an enrollment of 1885 students in 2023. With the objective of evaluating this program, in particular the area of music-percussion, this study was conducted with a Multimethod approach in which 108 parents were surveyed, a case was established and interviewed, and direct observations were made to program assistants, the qualitative and quantitative data were triangulated for a better understanding and interpretation. The results suggest that the participants who opt for the study of percussion manage to establish an affinity with the instrument to which they adapt, overcome learning obstacles, which allows them to integrate into their social and family environment.</p>Jose Manuel Mires
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2025-01-292025-01-2927118920710.48204/societas.v27n1.5700Between Feathers, Letters, and Paradoxes
https://revistas.up.ac.pa/index.php/societas/article/view/4987
<p>Based on the discursive production, its influence on different periods, writers, and works of universal literature, the presence of paradox is analyzed as a mechanism of constant creation in everyday life and in artistic development. Its usefulness and presence are demonstrated, by applying fragments reading of works such as The Odyssey, The Bible, Romeo and Juliet; in documented aspects of authors such as Cervantes, Dostoyevski, Sábato, Onetti, García Márquez, Jurado, among others. This is full evidence of the inexhaustible existence of this resource that literature has been able to profitably take advantage of. Finally, it is proposed that with the proliferation of transdisciplinary studies, the role of paradox as an enriching tool for narrative structures is highlighted; Therefore, it generates debate about their contributions in canonical works as well as in contemporary productions.</p>Ángel Gómez Sánchez
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2025-01-292025-01-2927120822310.48204/societas.v27n1.4987A Model to Evaluate the Onto-Epistemological Relevance of Study Objects in Social Sciences
https://revistas.up.ac.pa/index.php/societas/article/view/5589
<p>This academic essay proposes an analytical model to evaluate the coherence between ontological assumptions, epistemological approaches, and methodological strategies in social science research. The objective is to strengthen the rigor and relevance of the knowledge produced by addressing the inherent complexity of social phenomena.</p> <p>The model is based on the need to articulate the underlying assumptions of theoretical models, the recognition of social complexity and the convenience of a multi-paradigmatic approach, the integration of micro and macro levels, the multilevel perspective, and the concern for the relevance of the objects of study.</p> <p>Unlike other approaches, this model focuses specifically on onto-epistemological coherence, incorporating recent contributions on complex systems and multilevel analysis. It also emphasizes the identification of the explanatory mechanisms underlying social phenomena.</p> <p>The model proposes a comprehensive analysis of key elements: the object of study, the theoretical framework, the validity of knowledge, the position of the researcher, and the applicability of knowledge. This allows for a systematic evaluation of the epistemological rigor of social science research.</p> <p><strong> </strong></p>Javier Antonio Torres-Vindas
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2025-01-292025-01-2927122424210.48204/societas.v27n1.5589Book Review: Individual-Society Dialectic. Sociology for Social Change. Roberto Ayala
https://revistas.up.ac.pa/index.php/societas/article/view/6623
<p>The document was prepared for the presentation of the book in a virtual activity organized by the University of Panama. The review is a first approach to the text and tries to synthesize central aspects in which Roberto Ayala places the individual-society discussion within the framework of Sociology, based on Marxism, but incorporating the best contributions of other theories. With the aim of refuting the possibilism and fatalistic determinism present in the Social Sciences, in the context of the capitalist society that constrains individuality, freedom and emancipation in a way that contradicts the advancement of the historical-social conditions created by the human being. Therefore, emphasis was placed on two themes developed at length in the book: individuality and freedom. These themes were developed from the author's criticism of methodological individualism, especially in its instrumental version of the theory of rational choice. Thus, the central argument, to confront the idea of ??the indeterminate and dehistoricized individual or holistic determinisms, revolves around the individual as a social being. This means that individuality arises in society, but without the individual there is no society. Likewise, freedom is a social condition, and a concept achieved within the framework of social evolution. Therefore, it opposes the understanding of subjective intentionality separated from the different social planes in which individuals interact and postulates the difference between individual freedom and institutionalized individuality.</p>Adriana Monge Arias
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2025-01-292025-01-2927124325810.48204/societas.v27n1.6623Editorial
https://revistas.up.ac.pa/index.php/societas/article/view/6813
Abdiel Rodriguéz
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2025-01-292025-01-29271