Estudio exploratorio del perfil de aprendizaje en estudiantes de primer ingreso de Licenciatura en Administración y Contaduría de la FCA-UAEM / Exploratory study of the learning profile in first year students of the bachelor’s degree in administration and acounting of the FCA- UAEM

Los alumnos tienen diversas maneras de aprender: por observación, lectura, imitación, mediante la escucha y experiencia concreta, etc. Además, para instruirse, a menudo los caminos elegidos por los estudiantes y profesores son diferentes. Por experiencia, los maestros saben bien que los alumnos no aprenden de la misma manera y tampoco recuerdan igual las mismas cosas. Estas rutas pueden depender de la experiencia de cada persona, conocimientos previos, vivencias y grado de familiaridad con la situación presentada, etc. La escuela trasmite saberes que han sido objetivados y conservados en forma de escritura (Fermoso, 1990). Estos conocimientos han sido registrados desde hace tiempo, por ejemplo: Fray Luca Pacioli (1445-1517), analizó sistemáticamente el método contable de la partida doble, la ecuación del balance que se integra de activo = pasivo + capital, la fórmula cuadrática x=(-b±√(b^2-4ac))/2a, el teorema de Pitágoras a^2+b^2=c^2. Estos conocimientos científicos son clásicos y que la sociedad los transfiere por medio de centros educativos a los herederos de su cultura. Las dos familias más importantes de las teorías contemporáneas del aprendizaje son: las teorías del condicionamiento estímulo y respuesta y las teorías del campo de la Gestalt. El punto de partida de este estudio es el trabajo de los profesores Kolb, Rubin y McIntyre, desarrollado en el Instituto Tecnológico de Massachusetts, quienes lo llamaron aprendizaje por experiencias.

Leonardo da Vinci in Raphael's School of Athens

At the center of the School of Athens, Raphael painted Plato with a face similar to that of Leonardo da Vinci. In this article I argue that the likeness was intentional, and that Raphael’s fresco contains a set of references to the book De Divina Proportione, to which Leonardo contributed with drawings of polyhedrons. De Divina Proportione was written by Leonardo’s friend and teacher of mathematics, Luca Pacioli, and contains arguments for raising the status of the art of painting, similar to the arguments found in Leonardo’s Paragone. Pacioli and Leonardo thought painting should be regarded as a liberal art, due to the painters' use of mathematical principles. In the article, I show how Plato with the face of Leonardo is part of a set of allusions to these arguments found in The School of Athens.

HISTORICAL ASPECTS OF FORMATION OF ACCOUNTING AS A SCIENCE

The article reveals the historical aspects of the formation of accounting as a science. The periodization of the development of accounting by stages is investigated. The formation of accounting opinion is revealed. The generalized classification of accounting accounts is carried out, based on their historical development. The preconditions of double entry occurrence and the order of its application are investigated. The decisive moment was the publication in 1494 of a book by the great Italian mathematician Luca Pacioli (1445-1517). "The sum of arithmetic, geometry, the doctrine of proportions and relations", the treatise of which "Treatise on Accounts and Records", contains a detailed description of the application of double-entry bookkeeping to the practice of a commercial enterprise. The emergence and development of accounting has become a logical and irreversible step in the historical development of human civilization. Over time, accounting is undergoing constant evolutionary changes, at each historical stage of development of society are expanding. The emergence of accounting is due to the very needs of life - the need to know the exact amount of property on the farm, and be able to determine the debt. History of the origin and development of accounting in Italy. The history of the science of accounting originates in Italy. It was here that the method of double entry arose and became widespread: in 1494, the Franciscan mathematician Luca Pacioli published a treatise, The Sum of Arithmetic, which marked the beginning of accounting. However, it was the forms of science that accounting acquired only after 1861, when three major schools of accounting emerged in Italy, namely the Lombard, the Tuscan, and the Venetian. The relevance of the research topic to analyze the stages of development of accounting. Only by researching the history of accounting can we understand the mistakes and shortcomings that were previously present in the organization and maintenance of accounting and exist to this day. The history of development, the formation of accounting makes it possible to realize that the source of the formation of economic accounting have existed for a long time. Elementary accounting is conducted by all owners who have a farm.

Luca Pacioli and his art

Much has been written about Luca Pacioli, the ‘father of accounting’, and his contributions in many fields; and much has been written about his involvement and portrayal in art, but never has what we know of his involvement in art been articulated to bring all these various facets together. This paper addresses this gap in the literature and reveals a greater impact arising from his work than has previously been recognised. In doing so, it provides insights into the mind of one of the leading Renaissance men, insights that reveal a more ‘human’ side than might be expected of someone considered to have been a master of all that he did; and it reveals him as an artist in his own right, not an artist who painted pictures, but an artist whose talent lay in creating new opportunities for others.

The Accounting Error Correction Process

Th is article analyzes the historical established process of correcting errors in accounting by canceling the fact of economic life. Th e method of «the return corresponding account» described by Luca Pacioli and the method of «the colors corresponding account» proposed by A. Beretti are considered. On the basis of the new defi nition of the fact of economic life, the possibility of three ways to correct errors in accounting is theoretically substantiated.

Il pentagono come strumento per il disegno delle fortezze

The pentagon as a tool for fortresses’ drawingStarting from the fifteenth century, the diagram of many fortresses has a pentagonal shape. Among the best known fortresses, in Italy we find the Fortezza da Basso of Florence, the Cittadella of Parma, the Cittadella of Turin, Castel Sant’Angelo in Rome. The aim of this article is to analyze the reasons that link form and geometry to the planning of the design and the layout of pentagonal fortresses. The pentagon is a polygon tied to the golden section and to the Fibonacci sequence and it is possible to construct it starting from the golden triangle and its gnomon. This construction of the pentagon is already found in the book De Divina Proportione by Luca Pacioli and is particularly convenient for planning pentagonal fortresses. If one wants to draw the first approximated golden triangle, one can just consider the numbers of the Fibonacci sequence, for example 5 and 8, which establish the relationship between the sides: 5 units is the length of the base and 8 units the length of the equal sides. In the second isosceles triangle, which is the gnomon of the first, the base is 8 units long and equal sides are 5 units long; half of this isosceles triangle is the Pythagorean triangle (3, 4, 5). This characteristic of the golden triangles, that was already known by the Pythagoreans and, in a certain sense, contained in the symbol of their School, allows to build a pentagon with only the use of the ruler and the set square. The distinctive trait of the construction just described makes preferable to use the pentagon in the layout of the military architectures in the fieldworks. We have verified the relationship between numbers, shape and size in the layout of Castel Sant’Angelo (1555-1559) in which the approximate pentagon was the instrument for the generation of its form.

The Golden Number

The golden number or divine proportion was defined by Euclid. It is sometimes claimed that it was used in classical architecture, but it is not mentioned by Vitruvius, so this seems unlikely. The illustrations for Luca Pacioli’s book The Divine Proportion were drawn by Leonardo. The golden number is related to the structure of polyhedra with five-fold symmetry. Chapter 13 considers some of the properties of the regular and semi-regular or Archimedean polyhedra, and also considers the suggestion that the pupil in the famous painting of Luca Pacioli is a young Albrecht Dürer.

There’s Magic in the Air

Carl Friedrich Gauss showed remarkable mathematical ability from a young age. As a child he found a formula for calculating the sum of sequences of consecutive numbers, a type of arithmetic progression. The formula is explained and used in the text. The mythological origins of the 3x3 magic square known to the Chinese as the Luo Shu are discussed. Larger magic squares were introduced to Europe through the book Shams al-Ma’arif, written by sufi mystic al-Buni. In this work, the magic squares were associated with astrology. This association was perpetuated by European writers such as Cornelius Agrippa, and Luca Pacioli included magic squares in his book De Viribus Quantitatis (On the Power of Numbers). The most famous use of a magic square in art is in Albrecht Dürer’s engraving Melancholia I. Here the meaning of this enigmatic work is discussed.