Yes, they are the same.

thank you~

If you're looking for how to use words with "-ing" in general, look up "gerunds" and "present continuous tense".

"Being" is a form of "to be" ie. they are the same word. They have specific uses, but in some cases they may be interchange.

1. being a good person. 2. to be a good person. please can i ignore the subject?