In light of the transformations that occurred in Cuban Higher Education and specifically in its process of universalization, it is observed that the Cuban scientific, technological and educational development is a reflection of the importance of the relationship between science, technology and society, and its relationship with the formation of professionals in spiritual production.
The new Cuban University guarantees knowledge management at the local level. It is dedicated to the formation of values, responsibility, and a professional ethics consistent with it. The Law Degree project consists of six courses and forty-eight subjects. The importance of the Financial Law discipline is studied, from its origins to the present day, due to its enormous importance in the training of jurists, since it is a matter of Public Law, which contains administrative regulations and mandatory compliance for citizens and legal persons, which consists of four legal disciplines that comprise it, and which are very useful for the proper professional practice of the future jurist.
Introduction
It is the purpose of this work to show the relationship of the subject Financial Law with the concepts of Science, Technology and Society, which constitutes one of the final educational components and agglutinators of the project that each student undertakes when enrolling the degree course in Law, both in our Universities, in daytime courses, as in SUM in courses through the Encounter Class variant.
Financial Law, due to its complexity, rigor, accuracy, and logical analysis, decisively influences the final training of the undergraduate university student, in turn allowing the trainee to consolidate and remember various disciplines that he studied in the preceding courses, converging methods and concepts of various disciplines of private law and public law, which is nourished, since it uses institutions that had their origin in those.
The classes - meetings by the teachers, and the self-study of the students of the SUM, currently require the use of Computerized Information Techniques (ICT).
In accordance with the above, in the Ayda Pelayo de Cárdenas SUM an impressive teaching process has taken place that has caused the increase of students in the aforementioned institution, which has required the urgent training of personnel with extensive professional experience, and which also lacked Teaching experience, but who was and is willing to apply their knowledge and acquire what is necessary for the efficient exercise of university education.
Starting from a review of the state of the art and practice, synthesized in the theoretical-referential framework of the investigation, as well as the study of the preceding investigations, the following was defined as the general hypothesis of the investigation:
Hi: If the Financial Law discipline in the SUM “Ayda Pelayo” is properly focused as a final discipline and a career agglutinator, then this subject will contribute favorably to the training of a Law professional.
General objective.
* Demonstrate the importance of the Financial Law discipline in the training of legal professionals.
This research has been structured as follows:
* Introduction, where the problem situation is exposed and the scientific problem to be solved is based.
* In Chapter I formed by the Theoretical Reference Framework where reference is made to the review of specialized literature, both national and international (state of the art and practice), which may be useful to the project, deepening in relation to the Discipline Financial Law at the Municipal University Venue.
* Body of Conclusions derived from the research carried out, as well as the Bibliography consulted.
Development
Chapter I:
Referential theoretical framework of the research.
1.1. General concepts
In this chapter the elements and evolution operated by Financial Law are exposed and its usefulness in the training of legal professionals.
It is worth highlighting the knowledge that our Law and Economics students currently receive in the subject of Financial Law, whose distant background is in the antiquity of humanity.
Many opinions focus on the origin of Financial Law in ancient Egypt, ancient Rome, and China. Professor Julio Fernández Bulte has exposed the existence of antecedents regarding taxation in Muslim law, in the Charlemagne Empire and in the municipal and statutory law of medieval Europe. The author considers that in the original societies of our America, before the meeting of the two worlds, there were regulations regarding this matter. There is considerable evidence that the Egyptians made amazing progress in the science of exact measurements, an issue that apparently also happened in China, and in ancient Rome.
The purpose of the work is not to make an account of the history or origin of this science, which is applicable to both the specialty of Law and Accounting. The author simply considers it necessary to highlight the role of the discipline that emerged in remote stages, and that has accompanied man for thousands of years. It arose out of the needs of small and large states, republics or monarchies, to receive money, means and resources to sustain the state power structure.
Nuñez Jover points out the existence of links between science, technology and society, they have changed over the course of several centuries, and today they have special relevance.
Science, had a first known meaning comes from the Latin science, it is the set of knowledge obtained through observation and reasoning, systematically structured and from which general principles and laws are deduced. Knowledge or erudition.
The word technology comes from the Greek, from the union of the words tecné, which means art or trade, with logos, which means knowledge. Set of theory and techniques that allow the practical use of scientific knowledge.
Language proper to a science or art. Set of industrial instruments and procedures of a certain sixth or product.
Technology consists of the activity of searching for applications to existing scientific knowledge, and is also considered as the process of technological development, as a result of that process: the package of knowledge that integrates a given application.
The word society comes from the Latin societas. It means a greater or lesser gathering of people, families, peoples or nations. It is a natural or agreed group of people who constitute a distinct unit of each of its individuals, in order to fulfill, through mutual cooperation, all or some of the ends of life. It has also been defined as a system made up of many parts (members), which are intelligent systems to the societies themselves.
Global globalization, polarized by wealth and power, would be impossible without the advance of the productive forces that science and technology have made possible.
There are many definitions of science and technology that are used at the social level. In our country there is the real possibility, and the factual reality, that allow an investigator to carry out scientific work in any of the different territories of the nation.
Additionally, it is pointed out by Jorge Nuñez Jover quoting JD Bernal, about the definition of science, that “much more profitable than a brief formulation was an enumeration of the set of features that typify the phenomenon in question, and stated that science should to be understood as an institution, method, cumulative tradition of knowledge, main factor in the maintenance and development of production and one of the most powerful influences in shaping options regarding the universe and man ”.
Science is not only what is done in the laboratory, it has diversity of expressions in all the working, educational, social relations and industry life, this is how its links with society are manifested. It involves the search for truth or at least an effort in favor of rigor and objectivity.
Nuñez Jover points out that "science… An institutional professional activity that involves prolonged education, internalization of values, beliefs, development of styles of thought and action. Science is a whole culture and so it must be studied. ”2
Similarly, there are different definitions of technology. Therefore, Jorge Nuñez Jover points out "understanding these as social practices that involve forms of social organization, use of artifacts, resource management, they are integrated into ecosystems within which they establish links of interdependencies with various components thereof."
The term technology is used to refer to the intimate relationship between science and technology, but they also point out the intertwining between the two poles and the preponderance of the technical pole and also to designate contemporary scientific activity in its complexity and originality.
According to the Spanish league dictionary, development is the action or effect of developing or developing. To develop is to extend, amplify, unfold, explain a topic.
Consequently, development is considered to consist of a continuous trend towards the collective construction of cultures and the realization of them. It is possible to the extent that it is attempted from the dimension of man, that is, the human scale.
The scientific technical development, in the author's opinion, is determined by the conception of the society in which it occurs, since this category is not neutral, and the benefit that it generates is destined or is aimed at producing satisfaction to the ruling class in that particular society.
Most of us human beings are subject to the impacts of technology, in various forms, be it for the economic, cultural, information, and other aspects, and for that reason or repercussion and social interest. These social changes are social experiments that require social projection and control, just as in education the unity between science and technology is considered.
The training of science professionals, who do not know or are not interested in technology or of lawyers with a poor vision or scientific training, does not correspond to the requirements of today's society. It is a premise in the training of jurists, to take into account the need to "reconsider some strategies in the education of scientists…… in two ways: underlining the science-technology nexus and strengthening their social training.
Through research, the main link between the University and society is achieved, not only for the industrial field and products, but also for services, the results of which allow a greater generalization, such as vaccines against lung cancer., recently published in the Cuban press.
We must frame in the context of Science, Technology and Society, in our social reality, and within the career of Law Degree at SUM.
Referring to images of science and technology, Jorge Nuñez Jover, 2000 Academy of Sciences Award, states that “There are two widely publicized images of the matter. Science is often identified with proven, true theoretical knowledge, almost always expressed in the form of laws (F-ma) that are collected in the form of textbooks and other publications. ”
Technology is identified with equipment, devices that whenever we have money we can buy. The issue of technology transfer is a financial matter.
These images deny our perception that science and technology are social processes.
… And this social perception of science and technology must be educated in science and engineering professionals and students with the same emphasis with which other knowledge and skills are learned and taught. ”
It has been expressed by several authors that the Cuban scientific community has a rare social commitment in third world countries. This is due to the fact that the Cuban scientific, technological and educational development reflects in a very transparent way the enormous importance of studies of science, technology and society, known to CTS; for the close relations between science, technology and society; and in turn, between science, technology, politics and values.
It is about the training of professionals in spiritual production, which is undoubtedly subordinated to the social economic system and to institutionalized forms of spiritual production. Therefore, it has been stated that the ideas of these professionals constitute true productive forces, as they are mobile in the activity of these social subjects.
In the SUMs where we take the New Cuban University model to a de facto path, guaranteeing knowledge management at the local level, promoting culture, research and technological innovation in the locality.
The legal professional, as defined by Professor Delio Carreras, is a person who reflects society, who has to know science, the arts, civics, morals and law, because there are moral norms and legal norms., which consequently have different social application frameworks.
There are standards and study plans for the training of these professionals, methodological regulations, etc. We are working on the formation of values that constitute a guiding idea of the Cuban University. Currently, work practice is only possible in the regular daytime course, without this being possible in the courses taught at SUM using the Distance and Continuity variants. In the former, who do not have a workplace and who carry out their pre-professional practices, and in the latter who are workers and have work experience in other tasks, the development of scientific activity in the SUM Scientific Days is promoted.
The use of Computer Techniques, called ICT, is insufficient in the development of the subject, because there is only a small computer laboratory in the SUM and, although it has the collaboration of the Young Computer Club of the municipality de Cárdenas, their use is not frequent.
1.2. Law Degree Project
At the end of the 20th century and at the beginning of the 21st century, Cuba, in order to preserve its conquests, under a fierce blockade, lacking capital, certain technologies, often on the market and in need of restructuring its industry, determined, and on the basis of the strictest respect for national independence and sovereignty, obtaining benefits with the introduction of new and advanced technologies, the modernization of some of its industries, services, and undergraduate and postgraduate higher education, in order to translate them into greater productive efficiency, in the creation of new jobs, in the improvement of the quality of products and services, the reduction of costs, a greater competitiveness abroad and the access to certain markets.
At the same time, the Constitution of the Republic, which was approved in the 1970s, was amended in 1992 and 2002, and recognizes as postulates related to education and culture, which are based on advances in science and technology, that this task is free and is a state function, that promotes community training, that the creative and investigative activity of science is free and that has as its purpose the solution of the problems of greatest interest to society and the benefit of the people.
The New Cuban University is characterized as a scientific, technological and humanistic university, it has in SUM the version closest to the community, to the work centers, to the environment, so that the scientific and research activity “… integrates as a system of academic, work, and research activities; that is to say, the contents that are developed in the subjects, the labor practice, and it is materialized in the course and diploma work that the students carry out ”, in accordance with article 118 of Ministerial Resolution No. 210/2007.
A fundamental change is made in university education, for which the certainty of what was exposed by Nuñez Jover is appreciated, quoting Kuhn, in his work the Structure of Scientific Revolutions, which constitute organizational relationships, that is, the demands of knowledge production and the particularities of the social environment; legal, moral, psychological and ideological relationships that are specific to the relationships in the society in which knowledge is produced.
We should try to ensure that law students achieve sufficient knowledge to communicate their criteria clearly and precisely, both in writing and through oratory, in correspondence with the current scientific level of the discipline, to contribute to development of this beautiful and useful social science.
One of the permanent purposes in this form of teaching is the responsibility that students must acquire. In our society it is linked to the honesty of the subject, which must reflect social progress, which is related to tolerance on the intellectual level, and to unity and solidarity on the volitional level.
Consequently, a professional ethic is generated, which is at the honest service of society, but also for the personal benefit of the graduate of this profession.
The project to obtain the university degree of Law Degree, in the SUM "Aida Pelayo", in the Distance and Continuity Education system, requires the following activities, prior to the subject object of this study.
- First course
First Semester (1)
Second Semester (2)
Philosophy and Society I
Philosophy and Society II
Grammar
Writing and Style
General Psychology
Research Methodology
History of Cuba
Computation.
- Second course
First Semester (3)
Second Semester (4)
Political Economy I Political
Economy II
Philosophy of Law
History of the State and Law in Cuba
Theory of the State and
Law Roman Law
General History of the State and Law
Comparative General Constitutional Law
- Third course
First Semester (5)
Second Semester (6)
Cuban Constitutional
Law Property
Law General Civil
Law Obligations
Law General
Criminal Law Special Criminal Law
Sociopolitical Theory
Family Law
- Fourth grade
First Semester (5)
Second Semester (6)
Contract
Law Administrative
Law Succession
Law Agrarian Law
Criminology
Criminal
Procedure
Law I Civil Procedural Law I Civil Procedural Law II
- Fifth course
First Semester (9)
Second Semester (10)
Commercial
Law Copyright Law
Criminalistics
Financial
Law Criminal Procedure
Law II Labor Law
Legal Medicine
Economic Law
- Sixth Course
First Semester (11)
Second Semester (12)
Industrial Property
Law Maritime
Law Notarial
Private International Law
Public International Law
State Examination
Environmental Law
State Examination
With these tools, the project of obtaining a university degree of Lawyer in Law can be managed and improved significantly, since they provide a global vision of the different subjects.
1.3. Financial Law
They are used for the development of knowledge of the subject, of a text that is intended for Accounting students, which does not address the last of the topics of the program, which is related to debt and Public Credit. A guide, exercises, and directions contained on a CD are used, but are not used appropriately by students.
It is a final, unifying discipline that is used by specialists with a very broad profile, who may be working in state entities at the highest level, in entities of the Government of the Republic, in dependencies of provincial or municipal subordination, in companies or commercial companies, but that the different components are applicable.
Financial Law is a discipline in the field of Public Law, because it is at the service of the State and the Government. For all its processing, administrative procedures are used. The regulations that regulate it are of a tax nature for those obliged to comply with them. It is intended for its regulations to be complied with by natural persons or legal entities, the latter being understood to be entities of the public administration, state companies, commercial companies, social organizations, etc.
For example, it is made up of four major themes, namely: Public Administration and Financial Law; the second refers to Budgetary Law; the third deals with Tax Law, which ranges from the emergence of taxes, its various manifestations such as taxes, fees and contributions, tax procedures to the embargo and administrative and judicial processes; and the fourth, which refers to Public Credit and Public Debt.
One of the aspects that require complementary studies is the emergence of Financial Law. Obviously, this is a new discipline. It has its antecedents in its current conception, in recent stages of society. However, through studies carried out by Professor Julio Fernández Bulte, it turns out that some of the elements that make up the discipline today emerged in earlier stages of social development. These are antecedents in Muslim law, in the law of the Empire of Charlemagne, and in the municipal and statutory law of medieval Europe.
The main legal norms on which Financial Law is based in the Republic of Cuba are the following.
Constitution of the Republic of Cuba, 1976, with the modifications introduced in the constitutional referendums.
* Law No. 73 of August 4, 1994, On the Tax System.
* Decree-law No. 169 of January 10, 1997, of the General Rules of Tax Procedures.
* Decree-Law No. 172 of May 28, 1997, from the Central Bank of Cuba.
* Decree-Law No. 173 of May 28, 1997, on Banks and Non-Bank Financial Institutions.
One of the big problems is to transmit knowledge in eight classes - meetings, which is achieved with strict compliance with the methodology that was taught in the Didactics course, by using the three elements of the mentioned meeting class. It is necessary to link theory with practice, and with the reality of the municipality, so that the cursitas are interested in the discipline.
Conclusions
* Through this investigation the author has verified the hypothesis of the work.
* The teacher of the subject plays an important role in the final training of jurists, contributing through a final and unifying discipline to the development of logical, systemic thinking, capable of modeling ideas and assimilating changes.
* The mission of SUM is, within the New Cuban University, to produce, disseminate and apply knowledge, and to incorporate students and teachers into the research function.
* It is a need of today's society, the training of legal professionals with a solid scientific and technical base, and for this it is necessary to properly use the resources we have in the municipality.
* Financial Law is a discipline of Public Law, which is at the service of the State and the Government of the country, which contains regulations of administrative law, of a tax nature for those obliged to comply with them, which contains various legal branches that comprise it, and it is of enormous importance for the professional practice of jurists.
Bibliography
Legislation.
* Constitution of the Republic of Cuba.
* Law No. 73, of August 4, 1994, on the Tax System. Magnetic support.
* Decree-Law No. 169, of January 10, 1997, of the General Standards of Tax Procedures. Magnetic support.
* Decree-Law No. 172, of May 28, 1997, of the Central Bank of Cuba. Official Gazette of the Republic. Extraordinary Edition No.4, May 28, 1997, pp 11-28.
* Decree-Law No. 173, of May 28, 1997, on Banks and non-bank institutions. Official Gazette of the Republic. Extraordinary Edition No.4, May 28, 1997, pp 11-28.
* Decree-Law No. 192, of April 8, 1999, of the Central State Administration. Official Gazette of the Republic. Ordinary Edition No. 20, April 12, 1999, pp 323 and sgtes.
* Resolution No. 210/2007, of the Ministry of Higher Education. Magnetic support.
Texts.
* Alvero Francés, F. Cervantes Manual Dictionary of the Spanish Language. Editorial Pueblo y Educación, 1976.
* Fernández Bulte, Julio. Seven Millennia of State and Law. Legal. Social Sciences Editorial. Havana, 2008, Volumes I and II.
* Nuñez Jover, Jorge. Science and Technology as social processes. Editorial Félix Varela. Havana, 2007.
Programs and sites.
* http: // www.adc.org.co/adc/escala_humana.htm
* http: // www.intelligent_systems.com.ar/intsys/soncsoc.sp.htm
1 Vid. http: // www.intelligent_systems.com.ar/intsys/soncsoc.sp.htm
2 Nuñez Jover, Jorge. Science and Technology as social processes. Editorial Félix Varela. Havana, 2007, p.26.
3 Vid. Alvero Francés, F. Manual Dictionary of the Spanish Language. Editorial Pueblo y Educación, 1976, pp 240 - 241.
4 Vid. http: // www.adc.org.co/adc/escala_humana.htm
5 Vid. Nuñez Jover, Jorge. Science and Technology as social processes. Editorial Félix Varela. Havana, 2007, p.94.
6 Nuñez Jover, Jorge. Science and Technology as social processes. Editorial Félix Varela. Havana, 2007, p.91.
7 Vid. "Today's man is not more intelligent than Pericles, Plato or Aristotle, although we do not yet know if he is intelligent enough to solve today's very complex problems. We are betting that it can be achieved… As the most enlightened of the children of this island, José Martí, said: Today's dreams will be tomorrow's realities ”. Fidel Castro Ruz, at the Closing of the International Meeting of Economists. Havana, January 22, 1999.
8 Vid. Article 39, paragraphs a), b), e) of the Constitution of the Republic of Cuba. Extraordinary Official Gazette No. 3, of January 31, 2003, pp7-22, Ministry of Justice of the Republic of Cuba, Official Gazette of the Republic, Ditch No. 352 on the corner of Escobar, Centro Habana, Havana, 2003.
9 Nuñez Jover, Jorge. Science and Technology as social processes. Editorial Félix Varela. Havana, 2007, p.29.
10 Vid. "This empire was… able to unite within it Jews, Silans, and Zoroastrists, all of whom kept their cultures protected under a kind of unspoken convention… simply, they were required to pay a capitation to maintain their original religion.". Fernández Bulte, Julio. Seven Millennia of State and Law. Legal. Social Sciences Editorial. Havana, 2008, Volume II p.160.
11 "The count is the local representation of the emperor,…, he administers funds,… he establishes taxes." Fernández Bulte, Julio. Seven Millennia of State and Law. Legal. Social Sciences Editorial. Havana, 2008, Volume II p.34.
12 “The Statutes deal with public law….. taxes.”. Fernández Bulte, Julio. Seven Millennia of State and Law. Legal. Social Sciences Editorial. Havana, 2008, Volume II p.123.
13 “The brotherhoods present services to the lordship…. personal tax. ” Fernández Bulte, Julio. Seven Millennia of State and Law. Legal. Social Sciences Editorial. Havana, 2008, Volume II p.127.
