Somos una empresa Salvadoreña distribuidora de libros que nació en el año 2000, con el objetivo de satisfacer la demanda de libros de la población estudiantil, universidad y en las áreas de español e inglés. Nuestra cobertura es a nivel nacional. Atendemos colegios, escuelas, academias, librerías y universidades.
Ser líder en la distribución y comercialización de libros en los niveles universitarios, escolar y gerencial de El Salvador, proporcionando al cliente un servicio de alta calidad, con eficacia y eficiencia.
Proporcionar textos para la enseñanza de la educación básica, media y superior; inglés y gerencial a estudiantes, docentes, profesionales y público en general; contribuyendo de esta manera a la formación de un mejor nivel académico y cultural del país.
Pre- primary level. Happy hearts is a three level course for three-to six-year-old
Activity Books (in Happy Hearts 1 & 2) for use in the classroom or at home to reinforce the language of each unit Kenny the cat puppet to interact with an instruct children, an interactive poster to introduce new language. Colorful picture flashcards to present and review the focus language. Posters to introduce the characters and explore cross-curricular themes.
Welcome to America Student Book & Workbook is a six-level language program for elementary students. It guides students gently into the English language through lively chants and songs.
carefully controlled grammatical syllabus integrating all four language skills. Colorful flashcards and posters to present and practice the new language. Songs, chants and games. Cross-curricular and cultural sections. Built-in workbook. Interactive Whiteboard Software.
Prime Time is a series of five course for young adult or adult learners of English at elementary to upper-intermediate level. The series combines active English learners with a variety of lively topics presented in themed modules.
An integrated approach to the development of all four languafe skills. Stimulating, realistic featuring people in situations.
dialogues everyday
Vocabulary presentation and practice. Variety of reading and listening tasks. Clear presentation and practice of grammar structures. Activities encouraging critical thinking as well as web research.
Click On is a five-level course consisting of five modules each for learners of English from complete beginner to intermediate level. Its well-organised syllabus promotes the gradual development of all four language skills needed by learners to communicate effectively in English.
Five modules of two units each, per level (Click On Starter has got three modules). Realistic, stimulating featuring people in situations.
dialogues everyday
Development of vocabulary skills through interactive tasks. Exploring grammar tasks with thorough practice of grammar structures. Clear presentation and thorough practice of the target language. A wide variety of listening tasks.
Upload is a series of five courses for young adult or adult learners of English at beginner to upper-intermediate level. The series combines active English learning with a variety of lively topics presented in themed modules.
An integrated approach to the development of all four language skills. Realistic, stimulating featuring people in situations.
dialogues everyday
Development of vocabulary and grammar skills through interactive tasks. Clear presentation and thorough practice of the target language. Carefully controlled dialogues for learners to reproduce.
These books are designed for professionals and students in vocational schools and colleges to help them develop the language skills they need to succeed in a professional work situation.
A variety of realistic reading passages. Career-specific dialogues. 45 reading and listening comprehension checks. Over 400 vocabulary terms and phrases. Guided speaking and writing exercises.
English for Specific Purposes CEFR Level: A1-B1 Accounting Agricultural Engineering Agriculture Air Force Architecture Art & Design Au Pair Automotive Industry Banking Beauty Salon Business English Call Centers Civil Aviation Civil Engineering Command & Control Computer Engineering Computing Construction I- Buildings Construction II- Roads & Highways Cooking Dental Hygienist Dentistry Electrical Engineering Electrician Electronics Engineering Enviromental Engineering
Environmental Science Finance Firefighter Fishing & Seafood industry Fitness Training Flight Attendant Food Service Industries Genetic Engineering Hotels and Catering Human Resources Information Technology Insurance Kindergarten teacher Landscaping Law Logistics Management I Management II MBA English
Navy Nuclear Engineering Nusing Paramedics Petroleum I Petroleum II Physician’s Assistant Physiotherapy Plan Production Plumbing Police Phychology Public Relations Railroads Real Estate Sales and Marketing Science Secretarial Security Personnel
Mechanical Engineering Mecanics Medical Merchant Navy Natural Gas I Natural Gas II Natural Resources I- Forestry Natural Resources II- Minig
Software Engineering Sports TAXI Drivers Tourisim Travel Agents University Studies World Cup Worldwide Sports Events
Series of three levels for preschool with the following characteristics: Competency-based instruction. Social practices are reinforced through the contents. Includes content of phonics, mathematics and projects. Promotes self-evaluation. Audio CD included in the student's book.
Is a revised and updated edition of the successful six-level primary series, English Zone. Cross-curricular content from different areas ensures stimulating and diverse learning experiences. Task-based learning activities engage all learners. New content and several new sections are guaranteed to increase student interest and achievement.
My Math is totally awesome! What's inside? 100% Common Core state standards alignment; focus on the mathematical practices; complete personalized learning; rich digital resources, online games, and apps.
New World, is a six-level series for teenagers and young adults that takes students from beginner to the intermediate level. The goal of New World is to make the learning of English fun, motivating, and success-oriented. The topics and activities relate to the students real life experiences and make the language learning meaningful and motivating.
ELLevate English is a new ELL course that brings together the best of digital learning, content and assessment solutions to make teaching more dynamic, engaging and effective. Has 6 levels of instruction aligned to CEFR Levels A1-B2 for grades 7-12. Modular content is built around Essential Questions for critical thinking with 12 instructional units per level. Every module ends with a “Use what you know� review unit and Project.
Interactions prepares students for university classes by fully integrating every aspect of student life. Based on 28 years of classroom-tested best practices, the new and revised content, fresh modern look, and new online component make this the perfect series for contemporary classrooms.
This Official Guide to the TOEFL Test is the best, most reliable guide to the test that is used around the world to assess foreign applicants to U.S. and Canadian universities for English proficiency. It includes real TOEFL questions for practice, as well as explanations of every section of the test and information on what is expected for every speaking and writing task. You will learn how to construct a good answer and how to integrate speaking, listening, and writing skills to demonstrate college-level English proficiency.
: 600 real TOEFL questions from the test-makers. Online access to authentic TOEFL iBT practice tests Strategies for success
Blue Planet is a six-level series for elementary students. It integrates content instruction in science with English-language instruction, promoting language acquisition in a wide range of interesting topics and contexts.
A wide variety of hands-on activities and experiments will help students make a connection between what they can see, do, and touch and the scientific basis of their findings, thus making learning about their world both engaging and relevant.
Based on the successful pedagogy of Super Minds American English, Super Safari American English welcomes children as young as three on their first learning adventure. With its holistic approach the course supports all aspects of learners’ development by improving their memory, thinking and motorsensory skills as well as language and social skills. Develops children’s thinking skills, memory, concentration and creativity with varied activities and projects.
Guess What! American English Why do whales jump out of water? What makes our bodies move? Guess What! American English has the answers. Through beautiful photography, captivating video and interest-grabbing topics, this highly visual series takes young learners on a remarkable journey to explore the world as they learn English. Guess What! American English follows the Cambridge English: Young Learners syllabus to help learners prepare for YLE exams while an emphasis on self-reflection supports children to become confident learners and achieve great results. Children are born explorers. Beautiful, real-world images tap into their natural curiosity and spark interest in the unit topics.
Super Minds American English has been carefully crafted to help your students achieve their full potential. Engaging characters, some of them with super powers, accompany learners on their journey. As the students grow, so do the characters, and new faces are introduced every two levels. The course methodically enhances your students’ thinking skills, training their memory and improving their concentration. Lively stories give children the opportunity to explore social values and promote positive behaviour.
Interactive online activities in the Cambridge Learning Management System (levels 1-6) provide extra opportunities to practise vocabulary, grammar, reading and listening.
Connect. This lively American English course is specially designed to motivate young teenagers through high-interest topics and stimulating activities. Classroom-tested pedagogy appeals to Young adolescents. ‘Get Connected’ lessons present an engaging topic that consolidates the language students learn in each unit through reading, listening, and writing.
Connect to English is a fun, four-level, multi-skills American English course especially written and designed for young adolescents. Motivation is fostered through high-interest topics and lively activities. These enable students to connect easily to each other in English. Theme Projects help students connect their English to the world outside the classroom.
Whether inside or outside the classroom, American Think goes beyond building strong laguage skills to developing the whole learner with an emphasis in criticall thinking, values and self steem, ensuring academic and lifelong success.
American Think explores complex issues and thought-provoking topics, fostering a deeper level of engagement.
Four Corners combines effective communicative methodology, a clear design, and a practical “Can-do� approach to give your students the language and confidence they need to use English accurately and fluently.
Viewpoint is a two-level course for high-intermediate to advanced level learners that follows on from Touchstone. The syllabus is based on extensive corpus research to ensure that students learn the most useful and widely used words, phrases, and grammar for higher-level learners.
Michael McCarthy, Jeanne McCarten, and Helen Sandiford BEGINNER TO INTERMEDIATE, 90–120 teaching hours. Touchstone, together with Viewpoint, is a six-level English program based on research from the Cambridge English Corpus.
Interchange- Fifth Edition Teach with confidence, using the world's favorite English course. Interchange is a four-level, American English course that has been used by over 50 million students worldwide. This edition has been developed with insights from thousands of experienced teachers. The series delivers a communicative approach, flexible unit structure and easy to use digital support, giving teachers the tools they need, and empowering students to achieve their goals.
Passages third edition helps students take their english to a whole new level. This dullt updated edition of one of the world’s most successful upper-level. American English series will open the door for students to communicate with greater fluency and proficiency. A fresh design with content to reflect contemporary English usage. More vocabulary support and practice with the Vocabulary Plus section in the back of the Student’s Book. A video program and accompanying Video Activity Worksheets reinforce target language through compelling, real-world videos linked to unit topics. A Teacher’s Edition with Assessment Audio CD/CD-ROM that features both ready-to-print and costumizable quizzes and tests. Digital resources including complete course content on Presentation Plus, support teaching and enhance learning inside and outside of the classroom.
The Cambridge Preparation for the TOEFL Test, Fourth Edition, helps students master the language skills they need to succeed on the TOEFL iBT and communicate effectively in an academic setting. Using an integrated-skills approach that mirrors the structure of the TOEFL iBT, this fully revised text is ideal for classroom use and self-study. The book contains hundreds of skill-building exercises covering all the question types in the exam, and four practice tests. A supporting skills section is provided to improve grammar, vocabulary, pronunciation, and study skills.Online, students can take the book tests and three additional practice tests in format that simulates the TOEFL iBT.
Elfin is a six-level English series for primary students. Its integrated skills approach provides a steady input of language and practice as students learn the basic functions, structures, and vocabulary they need for everyday communication, to talk about their environment, and to learn and work with cross-curricular materials. The Elfin program progresses at a steady pace to match children’s personal development. In Levels 1 and 2, students will approach everyday language through games, songs, and chants, thus making learning a memorable experience. In Levels 3 and 4, students will be given opportunities to practice and expand their language skills. By Levels 5 and 6, motivated students will be able to use English to learn about other subjects.
Active English is a five-level English course that takes learners from Beginner to Intermediate level (A1 to B1+ of the Common European Framework).
Clear learning sequences that promote generic and communicative competencies for students. Integrated approach that develops students’ listening, speaking, reading, and writing skills.
Language concepts introduced through a wide range of interesting themes relevant in today’s world.
La serie tiene en cuenta las competencias apreciadas de las TIC en todo el mundo. El programa de estudios se asigna de acuerdo a las normas y los requisitos nacionales en varios paĂses. Las destrezas aprendidas reflejan los estĂĄndares de rendimiento exigidos en el contexto internacional. Aprendizaje centrado en el estudiante, a travĂŠs de un enfoque divertido. Escrito y diseĂąado por educadores. No es un manual, tampoco es para la preparaciĂłn de adultos. Material educativo moderno que reĂşne varios estilos de aprendizaje. Contenido de acuerdo a las necesidades de cada edad.
Ésta muy emocionante serie adopta un enfoque innovador para la presentación y pråctica de habilidades TIC. Consta de seis libros. Para estudiantes adolescentes. En la edición inglÊs el idioma se gradua para facilitar a los hablantes no nativos. Completamente graduado y diseùado para las escuelas.
New Yipee! Designed for very young learners, the New Yippee! course, which consists of the Red Book, the Green Book and the Blue Book, is sure to thrill and delight children. It is based on the Multiple Intelligences Theory and its aim is to help children learn English the same way that native speakers do - by listening and speaking first, before they learn to read and write.
Designed for very young learners, the Hi Kids! course, which consists of three books, is sure to thrill and delight children. Its aim is to make learning and teaching English as fun and as easy as possible. Students acquire the English language naturally the same way that native speakers do - by listening and speaking first, before they learn to read and write.
Units which include songs, stories, games, listening activities as well as a wide range of hands-on activities.
Alphabet / phonics section. Revision units to recycle and consolidate through various activities which promote students’ autonomous learning.
Activities promoting thinking skills.
critical
On Track is a series that takes learners’ needs and interests into consideration. It follows the requirements of the Common European Framework of Reference, the modular approach and is organised into four modules.
Open Skies is a series in American English that takes into consideration learners’ needs and interests.It follows the requirements of the Common European Framework of Reference and the modular approach and is organised into six modules.
Six modules. Five lessons, a closing activities section (Workbook) and a revision section. Lively dialogues.
New Let’s Speed Up is a series in American English that takes into consideration learners’ needs and interests. It follows the requirements of the Common European Framework of Reference and the modular approach and is organised into six modules.
Lively dialogues. Five lessons, a closing activities section (Workbook) and a revision section.
Traveler is an exciting seven-level course for teenage and young adult learners, that takes them from Beginner to Advanced level. It follows the requirements of the Common European Framework of Reference, the modular approach and is organised into 8 topic-based modules. This course is available in a Split Edition, too. (Split Edition courses are suitable for short, intensive course programmes).
The Pioneer series also comes with an online mode of study which provides a set of integrated learning solutions for further practice in all language skills. Pioneer Online runs with all operating systems (Microsoft Windows, MAC OS) and browsers (Google Chrome, Mozilla, Firefox, Internet Explorer). The only thing you need in order to get started is Internet connection.
Pioneer Online can be used as a means to compliment the Student’s Book, as a medium for self-study or as a combination of the two. Pioneer Online is a fully-flexible course supplement and at the same time a user-friendly learning channel.
Make It Real! provides material based on three solid principles that have arisen over the past 40 years or so from the best language learning research and theory and the best teaching practices (as reflected for example in the Common European Framework and Cambridge English Language Assessment teachers’ courses and certificates). These principals are:
Make It Real! is specifically for Latin American students in Higher Education, who have specific characteristics, circumstances and needs. These include Portuguese or Spanish as their native language, often negative experiences in previous English courses, and the need of English principally for study, work and continuous professional development in their own countries.
Make It Real! puts truly communicative skills activities first, starting with reading and listening. This has always been driving principle of communicative methodology, from strong Communicative Language Teaching, through Task-Based Learning, to Content-Based Instruction and other modern methodologies.
Make It Real! takes a largely inductive approach when focusing on language, though other techniques can always be used if required.
mironline is the platform that complements the Make It Real! series. It has been especially designed for students from Latin America, like you.
mironline activities are organized by levels. You must unlock each level progress to the next. With mironline, practicing English is as much fun as playing your favorite game on your phone, tablet or other device.
Big Fun teaches young children English: By listening, imitating and repeating. In the same way that they learn their native language. And they grow confident to speak English on their own. Starting with basic vocabulary and language, Big Fun teaches children English in the context of eight engaging themes. They learn about math, reading and writing readiness, values and nature as they practice motor skills and have fun doing creative projects. The audio program includes vocabulary, conversations, narration and original songs and chants to delight both your students and you.
This popular three-level course for children aged three to five features an easy-to-use, five-step pedagogy that supports language acquisition and skills development.
New project pages encourage children to use English as they consolidate learning and produce crafts related to the theme of the unit.
Kids’ Circle is a six-level American English course designed for primary students with little or no background in English. Its solid, easy-to-follow program helps students develop the four language skills, with an emphasis on listening and speaking. Stories, songs, and dialogs introduce everyday language that get students using English from the start. Time to Think sections enhance critical thinking skills.
Poptropica English World is a safe, engaging and highly-motivating game where students meet the characters from the Student Book plus a host of other exciting characters and follow them on an adventure. Students will engage in safe "closed-chat" dialogues with the characters they meet and will practice target language from the units.
Big English is the most complete package for young learners. It gives your students all they need to learn English. Is perfect for a well-balanced approach to teaching English. Readymade Content and Language Integrated Learning (CLIL) lessons and those all important 21st Century Skills help you to challenge students to be creative, think critically and collaborate.
Move It! is a four-level American English course with a complete print and digital learning package. Multiple options for dynamic, personalized classes motivate today’s 21st century teenagers, whatever their learning styles. First course for teenagers fully implementing 21st Century Learning & Teaching prepares students to succeed in the contemporary world. Ideal for mixed-ability classes, the course personalizes the learning process. Complete Assessment Package to monitor students’ learning process. Rich modern media package saves teachers' time and captures students’
Top Notch 3rd Edition prepares adults and young adults to interact confidently in English. A communicative English course, it makes English unforgettable through the right input of language, intensive practice, and systematic recycling. Top Notch is the best choice for a fun and engaging course with the widest range of student and teacher support materials.
Summit 3rd Edition is the new edition of the two-level, high-intermediate to advanced communicative course. It develops confident, culturally-aware English speakers who are able to navigate the social, travel, and professional situations they will encounter as they use English in their lives.
Las actividades del libro Piensa y juega se presentan de manera abierta para que el docente, a travĂŠs del anĂĄlisis y el estudio de las caracterĂsticas de cada alumno, vaya integrĂĄndolas para estimular el desarrollo de individuos competentes. Es indispensable que el docente realice diferentes actividades lĂşdicas en diversas situaciones relacionadas con la vida diaria, en su casa, en su escuela, con su familia, etcĂŠtera, haciendo ĂŠnfasis en la prĂĄctica de valores de convivencia: respeto, solidaridad, responsabilidad y honestidad, entre otros, que le permitan interiorizar actitudes adecuadas para la interculturalidad, la bĂşsqueda del bien comĂşn, la democracia y el desarrollo humano integral.
Jugando aprendemos constituye a impulsar las nuevas tendencias de la educaciĂłn bĂĄsica en nuestro paĂs, con recursos didĂĄcticos orientados al desarrollo intelectual y creativo del niĂąo en edad preescolar.Los ejercicios que proponen las autoras, tienen por finalidad ampliar el campo de acciĂłn de educadores y alumnos, asĂ como preparar a estos Ăşltimos para su ingreso al siguiente nivel educativo.
La comunidad educativa se ha preocupado por revalorar la educaciĂłn preescolar, es por ello que se han reestructurado contenidos que fortalezcan el nuevo enfoque por competencias. La serie los nĂşmeros traviesos ha sido elaborada para alumnos de preescolar que empiezan a manejar conocimientos fundamentales de matemĂĄticas. Consta de tres libros cuya estructura permite que niĂąas y niĂąos adquieran gradualmente nociones y herramientas en un contexto en el que se les motiva a convertirse en protagonistas de su aprendizaje. Los contenidos se basan en cuatro ejes, colores, nociĂłn espacial, nociĂłn de nĂşmero y geometrĂa, los cuales se subdividen en temas que sirven de antecedentes para lograr aprendizajes matemĂĄticos mĂĄs complejos.
Through these new activities, children will be introduced to listening, speaking, reading and writing in English through pictures that will involve them in different situations, song and dynamic games that will improve their understanding of English as a foreign language. While learning the languaje, children involve themselves in hands-on activities that stimumate eye-hand coordination. Additional activities make many of the games and tasks more interesting and interactive in the classroom.
El Sistema de Enseñanza del Inglés Toddler TELS (para estudiantes entre 2 y 6 años) es un proceso para los niños de preescolar que están aprendiendo el Inglés en un programa bilingüe. Está diseñado para desarrollar habilidades a partir de los intereses y las experiencias de cada rango de edad y nivel de madurez. TELS ofrece un acercamiento interdisciplinario e integral acorde con las necesidades sociales, físicas y emocionales de los niños.
Escribir con letra legible, buena ortografía y un vocabulario amplio; en estos tiempos en los que los vicios del lenguaje están a la orden del día, parecería una tarea poco fácil pero, como todas aquellas cosas que valen la pena, con este método y un trabajo cuidadoso y dedicado, es posible. ¡Qué mejor carta de presentación de un alumno que una escritura legible y elocuente! Los libros de esta serie contienen actividades con las que se podrán obtener los siguientes beneficios: Destreza para escribir de manera legible, Conocimiento de las reglas ortográficas más usuales, Vocabulario creciente para facilitar la comprensión lectora y propiciar una, expresión escrita cada vez más eficaz, Fortalecimiento de la coordinación motriz y estimulación de la intuición, la reflexión y la creatividad.
Para activar y desarrollar la inteligencia de los alumnos de primaria, Carlos Yuste y sus coautores han diseĂąado un conjunto de actividades que, mediante juegos y retos, les permitirĂĄn ejercitar su inteligencia visoespacial y auditivoverbal. AdemĂĄs, dicha serie tambiĂŠn contribuye a que los alumnos aprendan a resolver problemas, manejar situaciones, desarrollar el pensamiento crĂtico, el cuidado de sĂ mismos, el trabajo colaborativo, la comprensiĂłn lectora y el pensamiento matemĂĄtico, entre otras habilidades. En suma, la serie Inteligencia estratĂŠgica aporta las bases para que los alumnos de primaria desarrollen los procesos mentales superiores que requerirĂĄn en el futuro para ser pensadores efectivos.
Derivado de un trabajo profundo, la experimentaciĂłn en varias instituciones educativas y la retroalimentaciĂłn del trabajo con docentes y alumnos que actualmente participan en su aplicaciĂłn, PIENSO constituye hoy un programa integrado para la estimulaciĂłn de la inteligencia en contextos educativos. PIENSO aporta aspectos novedosos y de trabajo serio para estimular habilidades cognitivas y se retroalimenta con la investigaciĂłn y reflexiĂłn constante en torno al concepto de inteligencia y sus principales manifestaciones. La serie PIENSO.SECUNDARIA ayudarĂĄ a los alumnos a utilizar las distintas estrategias de aprendizaje que les permitirĂĄn potenciar sus habilidades cognitivas y, a su vez, les servirĂĄ tanto para enfrentar nuevas situaciones de aprendizaje en sus diferentes asignaturas, como para resolver las diversas situaciones de la vida cotidiana.
Para los estudiantes, profesores, investigadores y personas relacionas con el ancho mundo del turismo, este libro constituye un medio ĂĄgil y ameno para acceder al concepto de marketing y su importancia en el ĂĄrea de la promociĂłn turĂstica.El autor describe de manera sistemĂĄtica las diversas actividades que se vinculan con la promociĂłn turĂstica, ademĂĄs de incluir tĂŠcnicas novedosas para desarrollar programas de promociĂłn efectivos, y con ello favorecer la afluencia turĂstica a los distintos destinos del orbe.
En el ĂĄmbito hotelero, las gerencias de seguridad y mantenimiento son clave para el desarrollo de una administraciĂłn de excelencia, en virtud de que el buen funcionamiento, el logro de objetivos y la rentabilidad de la industria hotelera dependen de su direcciĂłn y manejo adecuados.Mediante el estudio concienzudo y realista de las ĂĄreas de gerencia, seguridad y mantenimiento, CĂŠsar Ramirez y Cavassa contribuye a la CapacitaciĂłn del personal que trabaja en el sector hotelero.
Las agencias de viajes constituyen unas de las empresas mĂĄs importantes del sector turĂstico; debido a ello, en esta nueva ediciĂłn el autor no sĂłlo se ha abocado al conocimiento de su organizaciĂłn y operaciĂłn, sino tambiĂŠn a la revisiĂłn y actualizaciĂłn de su contenido. La obra se reestructurĂł en dos partes: en la primera se exponen los antecedentes de las agencias de viaje y se hacen comentarios acerca del futuro de estas organizaciones.
ExpresiĂłn oral y escrita es una competencia que toda persona debe desarrollar; es una necesidad fundamental del ser humano que, al desarrollarla adecuadamente y aplicarla correctamente, permite una convivencia armoniosa. La interacciĂłn entre las personas se da en todo ambiente, durante toda la vida y de diferentes maneras y esa interacciĂłn es comunicaciĂłn.
Naturaleza, ambiente, conceptos y elementos bĂĄsicos de la contabilidad financiera. Definiciones de la contabilidad financiera. Importancia de la contabilidad financiera. CaracterĂsticas de la contabilidad financiera. Usos de la contabilidad financiera. Usuarios de la contabilidad financiera. TeorĂa bĂĄsica de la contabilidad financiera. Conceptos y elementos bĂĄsicos de la contabilidad financiera. Elementos bĂĄsicos de la contabilidad financiera. Principios de contabilidad generalmente aceptados. Consideraciones bĂĄsicas de la contabilidad financiera. Supuestos contables fundamentales de la contabilidad financiera. Diferencia entre los tĂŠrminos: ContadurĂa pĂşblica y tenedurĂa de libros.
ÂżUna ĂŠtica para quĂŠ? No podemos contemporizar con los jĂłvenes. Es probable que en el afĂĄn de querer entenderles, intenatmos primero caerles bien y presentamos su modo de proceder, como algo normal en la vida de todos los muchachos. Decimos: lo que ocurre es que cuando estamos llegando a la edad de la sensatez, se nos olvida que tambiĂŠn nosotros fuimos jĂłvenes, pero hay que decirlo, lo anterior no justifica un modo de proceder que requiere antenciĂłn.
Como una confesiĂłn de intenciones, debo decir que en el origen de este trabajo, lejos de la mera curiosidad o de un entretenimiento especulativo, estĂĄ mi preocupaciĂłn por el marcado distanciamiento que muestran los individuos de todo lo que constituye lo moral, no solo en lo que hace a comportamiento prĂĄctico, algo fĂĄcilmente observable por doquier en el mundo actual. Sin duda alguna, esto se agrava por las circunstancias que envuelven a la ĂŠpoca y las peculiaridades que ha adoptado.
La Ăşnica finalidad de nuestro texto es proporcionarle al estudiante un conjunto de categorĂas, para que con ellas no solo se sepa situar en la realidad en la que se encuentra, sino que pueda dar cuenta inteligentemente de esa realidad. El texto estĂĄ dividido en tres secciones. La primera pretende aportar el conjunto de categorĂas para hacer un anĂĄlisis filosĂłfico de la economĂa. La segunda aporta un conjunto de nociones para analizar filosĂłficamente la polĂtica.
Waldemar Urquiza, en esta obra, fundamentalmente, aborda los temas que a su juicio son los que mĂĄs han ocupado a los mejores filĂłsofos de todos los tiempos, esto es: el conocimiento, la realidad, el ser humano, la sociedad y la historia; abordĂĄndolos de acuerdo al hilo de su desarrollo histĂłrico, con lo cual fija las novedades y aportes de cada pensador y ĂŠpoca. Asi mismo, se esfuerza por mostrar que el tratamiento dado a dichos temas pone de manifiesto la validez indiscutible e insustituible de un saber que da cuenta de la ultimidad y totalidad de la realidad. Sin embargo, advierte enfĂĄticamente que no se debe de ver en la obra mĂĄs que un estudio introductorio. En fin, el tĂtulo responde no solo a que el material de alguna manera estĂĄ dispuesto para la enseĂąanza sino sobre todo a que contiene las mejores lecciones de la FilosofĂa.
Indagar e interpretar la realidad es un ejercicio extremadamente complicado por varias razones. La primera de ellas es el escenario a explotar, el cual se presenta a los espectadores en formas diversas; interpĂŠlese a varios educandos a cerca de las causas de la violencia actual en la sociedad salvadoreĂąa y encontraremos una pluralidad de respuestas. En segundo lugar, y esto tiene que ver con la revoluciĂłn tecnolĂłgica, la conectividad para acceder a la informaciĂłn de los acontecimientos es tan ĂĄgil que cambia la perspectiva del observador acucioso, nutrido por una dinĂĄmica social con transformaciones rĂĄpidamente identificables que exigen actitud diligente para mantener actualizados los conocimientos sobre el mundo en que vivimos; nĂłtese como ahora es posible captar sucesos en cualquier parte del mundo en tiemo real, esto es, en el mismo instante en que suceden. En tercer lugar, y no por ello menos importante, la falta de aplicaciĂłn de un mĂŠtodo de anĂĄlisis por parte de quienes explican los cambios estructurales y conyunturiales, distorciona la valoraciĂłn cientĂfica de los hechos, quedĂĄndose la mayorĂa de las veces a nivel de elucidaciones ideologizadas.
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