Final answer:
Cuboidal epithelial tissue, consisting of cube-shaped cells, is involved in secretion and absorption, particularly within the kidney tubules and ducts of glands.
Step-by-step explanation:
Cuboidal epithelial tissue is found in various parts of the body and is primarily associated with secretion and absorption. Simple cuboidal epithelium consists of a single layer of cube-shaped cells and is active in these processes. The tissue is observed lining the kidney tubules and the ducts of glands, where it plays a crucial role in filtration and secretion. Additionally, stratified cuboidal epithelium, which comprises two or more layers of cube-shaped cells, is found in some larger ducts where it provides protection to ductal walls.