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El siguiente ensayo busca analizar la relación, durante los últimos quince años, entre: Estado, educación y política en Venezuela, bajo la consideración teórica de Maximiliano Weber y las perspectivas de la educación para el futuro de Edgar Morín. Ambos autores permiten hacer una revisión al ejercicio del poder entre las instituciones del Estado para la formación de ciudadanía y proyectar las deficiencias existentes dentro del sistema educativo venezolano que contravienen la consolidación de una educación para el fortalecimiento y desarrollo de los ciudadanos. En este sentido, se pretende develar los criterios que se manejan en la educación ciudadana y la responsabilidad del Estado en mantener y establecer la normativa de la relación entre las instituciones y los ciudadanos. ; The following essay analyzes the relationship during the past fifteen years, including: State, education and politics in Venezuela, under the theoretical consideration of Maximilian Weber and prospects of education for the future of Edgar Morin. Both authors allow to revise the exercise of power between state institutions for the formation of citizenship and project existing deficiencies within the Venezuelan educational system that contravene the consolidation of education for the strengthening and development of citizens. In this sense, it is intended to reveal the criteria that are used in public education and state responsibility to maintain and establish the rules of the relationship between institutions and citizens. ; 75-80 ; azurduy@yahoo.com, azurduyvon@gmail.com ; Semestral

The university, understood in a simplified way as an institution representing the system of higher education, is distinguished by longevity. However, it also underwent evolution at the turn of the century under the influence of various conditions. As a result, various models of the university are emerging with the most promising one known now as the entrepreneurial university. This model implies greater openness of the university to the socio-economic environment, flexible adaptation to the needs of customers, stakeholders and the market, market competitiveness based on marketing and the ability to diversify sources of income. Particular attention is paid to creating and increasing the entrepreneurial potential of students. The subject of the study is the main external and internal university prerequisites and barriers in the creation of entrepreneurial universities. The aim of the article is to consider issues related to the prerequisites and ways of developing University 3.0 in Latvia. The objectives of the article are as follows: to find out the main external and inter-university prerequisites and barriers to creating entrepreneurial universities, to study international experience in the formation of prerequisites for the creation of entrepreneurial universities, to assess the major prerequisites for the establishment of entrepreneurial universities in Latvia. Causal analysis and comparative analysis were used as the major research method. An empirical assessment of the prerequisites for the development of University 3.0 in Latvia is given on the basis of our comparative analysis of the parameters of the Global Competitiveness Index. It is proposed to discuss the need for a state programme of at least a pilot project for the creation of two or three entrepreneurial universities so far, which will allow us to have our own experience in removing economic, social and cultural barriers to the modernisation of our higher education, the emergence of our own strong entrepreneurial leaders in higher education. Scope of the results of the work. The materials, results and conclusions of the article can be used by research organizations, government bodies, higher education institutions, student organizations. Findings. The significance of the need for entrepreneurial universities in Latvia is substantiated, and the main components of the transformation "University-3.0" in higher education in Latvia are identified.

An important condition for economic growth and for improving the quality of life of the population is the growth of entrepreneurial activity, especially its student component. Students partly receive necessary knowledge, skills and experience in the field of entrepreneurship during their studies. However, there are also factors in the academic environment that act as barriers to the growth of students' entrepreneurial potential. The subject of the research is a set of theoretical, methodological and practical issues aimed at further development of students' entrepreneurial potential and its activation in terms of the significant role in the academic environment. The purpose of the research is to consider the theoretical basis of the concept of entrepreneurial potential, to study foreign experience in researching the students' entrepreneurial potential, to investigate the role of the university environment of higher educational institutions in Latvia in the formation and activation of students' entrepreneurial potential. The methods used by the authors are axiomatic, analysis and synthesis, monographic, sociological survey, statistical analysis of quantitative data from a questionnaire survey. The results of the research. The parameters of the real and potential participation of Latvian students in entrepreneurial activity and the main barriers of expanding the scale of students' entrepreneurial activities were determined. The activities realized in the academic environment, stimulating interest in entrepreneurship and the real involvement of students in this activity were proposed. Correlation analysis of the factors of activating the entrepreneurial students' potential in the university environment and the level of students' readiness to found their own enterprise put knowledge related to a specific entrepreneurial activity in the first place. The field for applying the results of the work. The materials, results and conclusions of the article can be used by research organizations, government bodies, higher education institutions and student organizations. Conclusions. Our analysis of the entrepreneurial potential of Latvian students is extremely important in the study and development of entrepreneurship both nationally and at the level of individual higher education institutions. The obtained results make it possible to assess the situation and take measures towards creating a more favorable learning environment for the development and implementation of students' entrepreneurial intentions.

La auditoría como actividad de aseguramiento de la información, da acceso al auditor a información confidencial de las entidades, por tanto, se espera del profesional de la contaduría pública, secreto profesional favorable para todos los agentes interesados en los estados financieros que audita, sin que esto signifique la violación o incumplimiento de fundamentos propios establecidos en la normativa. De esta manera, la investigación se propuso comprender la perspectiva de los auditores con respecto a los fundamentos objetivistas que motivan el rompimiento de la confidencialidad en la auditoría. La fundamentación teórica se desarrolló a partir de la interpretación de la normativa contable y su doctrina enmarcada en el principio de confidencialidad en la auditoría. Como aspectos metodológicos, se consideraron las bases de un estudio cualitativo bajo un paradigma interpretativo, como técnica de acercamiento a los auditores; se aplicó la entrevista, y como instrumento; la guía de entrevista prediseñada. Dentro de las conclusiones, la confidencialidad es un principio profesional vagamente comprendido por algunos auditores, tomando en cuenta que algunos de estos consideran este fundamento profesional como un asunto de diligencia a espalda de la normativa aplicable, por lo tanto, es fundamental para los auditores el reconocimiento de su actividad como instrumento para velar por el interés público, de tal modo, que éste debe considerar en su ejercicio el acatamiento normativo y legislativo que lo impulse a diseñar estrategias de revelación e información de la evidencia de manera razonable, sin afectar al cliente, terceros o su propia responsabilidad. ; The audit as an activity of information assurance, gives the auditor access to confidential information of the entities, therefore, the accountant is expected to develop a professional secret favorable to all agents interested in the financial statements that he audits, without this meaning the violation or breach of own foundations established in the regulations. In this way, the investigation was proposed to understand the perspective of the auditors regarding the objective grounds that motivate the breach of confidentiality in the audit. The theoretical foundation was developed from the interpretation of accounting regulations and their doctrine framed in the principle of confidentiality in the audit. As methodological aspects, the bases of a qualitative study were considered under an interpretive paradigm, as an approach to auditors; the interview was applied, and as an instrument; the predesigned interview guide. Within the conclusions, confidentiality is a professional principle vaguely understood by some auditors, taking into account that some of these consider this professional foundation as a matter of diligence behind the applicable regulations, therefore, it is essential for auditors to recognition of its activity as an instrument to ensure the public interest, so that it should consider in its exercise the regulatory and legislative compliance that drives it to design disclosure strategies and information of the evidence in a reasonable manner, without affecting the client, third parties or your own responsibility. ; 52-77 ; endersonjoseleal@gmail.com ; yosmanjose@ula.ve ; wruza0607@gmail.com

There are several approaches to assessing poverty, namely, the absolute, relative, and subjective ones. They are widely used in studying income dynamics and differentiation at a national level. Yet a new research approach to the study and assessment of 'multidimensional' poverty is gaining popularity in developed states. Central to it is the notion of 'risk of poverty and/or social exclusion' (AROPE). This approach measures both income level and such non-monetary component as access to social services. Despite the versatility and severity of multidimensional poverty in some European countries, this phenomenon has not been sufficiently explored in socio-economic studies carried out in the Baltic countries of the EU — Latvia, Lithuania, and Estonia. This article aims to identify the characteristics of multidimensional poverty in the Baltic countries and the EU. Its objective is to examine the spread of multidimensional poverty in the Baltic countries and compare it to the situation on a European scale. The work uses Eurostat data. Various indicators suggest that the risk of multidimensional poverty in the Baltic States is above the EU average.

Youth unemployment is a serious problem in Latvia, as unemployed young people make up 16.3 % of the total number of unemployed in the country, while in the Latgale region the number of unemployed young people aged 15-24 years was 18.8 % of the total number of unemployed in the country in 2015. The purpose of this study is to identify the main current causes of high unemployment amongst young people in the Latgale region of Latvia aged 15-24 years. This age group of young people acted as a target group for sociological research based on a quota sample (by sex and age) in an online survey of respondents in 2016. The results of the study were processed using the Statistika program. The transformation of social and economic processes in the world, Europe and the post- Soviet space has led to changes in the labor market of young people, which are objective and subjective, contradictory, which continue to this day. It is established that the behavioral rationalism of young people (labor mobility, vocational education, etc.) in the regional labor market is combined with its behavioral irrationalism (lack of desire to work for various reasons, the need for contact with family and friends, etc.). This is due to the growing uncertainty in the youth labor market due to the growth of competition, the emergence and growth of flexible forms of employment, depriving young people of the clarity of career and confidence in the future. The survey results also show that the majority of unemployed youth in the Latgale region deliberately refuses to emigrate outside Latvia and would like to link their future with the region and the country.

Osteoporosis frequently remains underrecognized and undertreated in men. Most osteoporosis-related fractures could be prevented if men at risk would be diagnosed, treated, and remained compliant with therapy. Bisphosphonates, the mainstay of osteoporosis treatment, are potent antiresorptive agents that inhibit osteoclast activity, suppress in vivo markers of bone turnover, increase bone mineral density, decrease fractures, and likely improve survival in men with osteoporosis. The focus of the article is on intravenous zoledronic acid, which may be a preferable alternative to oral bisphosphonate therapy in patients with cognitive dysfunction, the inability to sit upright, polypharmacy, significant gastrointestinal pathology or suspected medication noncompliance. Zoledronic acid is approved in the United States (US) and European Union (EU) as an annual 5 mg intravenous infusion to treat osteoporosis in men. The zoledronic acid 4 mg intravenous dose has been studied in the prevention of bone loss associated with androgen deprivation therapy. This article reviews the evidence for zoledronic acid, currently the most potent bisphosphonate available for clinical use, and its therapeutic effects in the treatment of men with osteoporosis.

The article explores the growing role of artificial intelligence (AI) in entrepreneurship education within universities. This exploration is set against the backdrop of the rapid and widespread integration of AI technologies across economic and other domains of life. The authors aim to define the concept of 'entrepreneurial potential' and elucidate the contribution of AI in augmenting the entrepreneurial potential among university students in the Baltic States. To achieve this goal, the authors employ a range of methods, including comparative analysis, analogy, generalization, classification, and structural-functional analysis, among others. These methodologies are integrated within an interdisciplinary framework, enabling a comprehensive investigation of the subject matter. The comparative analysis of university entrepreneurship education in the Baltic States demonstrates the strengths and weaknesses inherent in the notion of entrepreneurial potential. This study also considers the impact of academic mobility in the modern world, characterized by rapid and dynamic shifts in technology, markets, and business models. The study concludes that proficiency in working with AI-powered equipment and algorithms is of paramount importance in amplifying the entrepreneurial potential of students in Latvia, Lithuania, and Estonia. This aspect is increasingly gaining attention from universities, which collaborate closely with the business sector, governmental bodies, and regional agencies to provide diverse forms of support to aspiring business students. The final part of the article addresses issues that require more active and innovative participation of academia in activities enhancing the role of student youth in the economic development of their countries and regions.

Purpose
The purpose of this paper is to empirically appraise the health of banking systems by applying a new theoretical framework based on resilience and stability simultaneously. In line with complex system theories, the authors will consider the dynamics of the banking system as a whole, analysing not only banks individually but also the broad environment in which they operate. For doing so, the authors propose a composite indicator (CI) for analysing the resilience and stability of banking systems of developed countries. The main purpose of the indicator is not to make predictions on future banks' behaviour, but rather to use it as a tool for appraising the overall health of the most salient banking systems.


Design/methodology/approach
The authors have designed a theoretical framework of resilience and stability taking into account the review of previous literature. The authors have identified the main factors underlying these two concepts that can be appraised as complementary targets. The authors have applied multiple factor analyses to identify the main determinants of banks' resilience and stability, and the authors have constructed a CI giving different weights to the relevant dimensions previously identified. The authors have tried different model specification and the authors have chosen the simplest model that render better empirical results. The authors construct the resilience and stability indicator for the group of G7 countries, Spain and Portugal, from 2004 up to 2015.


Findings
First, resilience–stability indicators for the group of countries analysed reveal quite different patterns in the aftermath of the financial crises. While some countries have improved its relative position within the ranking, the authors find others evolving just in the opposite direction. Second, the relative position of countries in terms of the resilience–stability indicator allows the authors to identify Canada and the USA as examples of best practices. Third, by analysing countries individually the authors will be better able to identify potential weakness and areas for improvement in each case.


Practical implications
The evolution of the resilience and stability indicator will serve as an early warning system for policy makers and supervisors in identifying signs of weakness, as well as a useful tool to identify the best practices. Furthermore, this indicator will allow to better assessing the potential vulnerability of banking systems in the advent of a forthcoming crisis. Therefore, this measurement should not be interpreted as an absolute value but as a warning signal of potential weakness in each case.


Originality/value
The main contribution of this paper to the existing literature is that it introduces a new reconceptualization of the health of the banking system in line with complex theories. The theoretical background is based on a comprehensive framework of resilience and stability as complementary targets. The CI summarises into a single figure a multidimensional concept like resilience and stability. The variables that the authors have used for the construction of the indicator have been validated by applying multiple factor analysis. The authors have empirically appraise the resilience and stability of a group of advanced economies that encompass the group of the more developed countries in the world and the two European cases that have receive financial support in order to see if there are remarkable differences.

In modern social science, the concept of multidimensional poverty is considered the most progressive approach to measuring poverty in countries of various development levels, including the developed ones. As an indicator of poverty in the EU, the multidimensional index of the risk of poverty and social exclusion (AROPE) is used, which integrates the indicators of income poverty, material deprivation and exclusion from the labour market. The empirical basis for its calculation is the data of the survey "Statistics of income and living conditions in the EU" (EU-SILC), published by the statistical office of the European Union. Within the framework of this article, the authors tried to contribute to the theoretical and methodological basis for studying the issue of multidimensional poverty by measuring and analysing it within the framework of the resource approach using the empirical data collected by the authors in one of the peripheral regions of Latvia - Latgale, which for many years has had the lowest indicators of economic development in the country. The resource-based approach is founded on the following methodological path: resources available for the people and households can be transformed into capital as a result of its activation and capitalization that, in its turn, can give the person socially economic benefit, i.e., a resource becomes a capital. The methodology of this study involves the application of new concepts: the "resource-poor" (few resources) and the "functional-poor" (low capitalization of available resources), as well as the "resource-functional poor", who, according to the authors, represent different target groups for the social policy, since they fundamentally differ in terms of both the causes of poverty and the approaches to supporting these groups.