In recent years, after various scandals, the role of auditors has been called into question, even casting doubt on whether their reports reliably reflect the true financial situation of the auditee, especially when this situation is not good. Normative changes in the way auditors have to rate certain questions provide a good opportunity to study this problem. These changes have acquired great relevance among the factors involved in studying audit quality. Thus, the present study analyzed the effect of the normative (...) change that took place in Spain in December 2010, related to opinions modified for going-concern uncertainties. Until that date, the auditor’s uncertainty about the company’s going-concern status led to a qualified opinion. However, under the new regulation, it became an opinion that included an explanatory paragraph stating the reasons for concern, which was considered less serious. In all, 152 small- and medium-sized enterprises that had begun bankruptcy proceedings were studied. Expert systems were used for their analysis, based on classification trees assembled through boosting and bagging. In addition, the logistic regression was used as baseline to compare previous methods. The main result obtained was that a change in the norm that catalogs the going-concern issue as less serious made auditors more likely to report this situation, thus questioning the audit quality. (shrink)

Jiménez Guirao, Jordi (ed.) (2021)Tres mirades sobre HegelSabadell: Edicions Enoanda, 91 p.ISBN 978-84-123469-4-7.

Salvador Bucca fue Profesor Titular de Lingüística de la Facultad de Filosofía y Letras, Universidad de Buenos Aires, entre 1955 y 1983. Se formó en Italia y Estados Unidos. En calidad de docente y director del Centro de Estudios Lingüísticos, visitó en reiteradas ocasiones el nordeste argentino, para estudiar las lenguas de las comunidades locales. En este artículo nos enfocamos en sus viajes a la provincia de Formosa para realizar trabajo de campo en 1961, 1964 y 1968. En este sentido, (...) señalamos la importancia de su figura en torno a la gestación de los primeros estudios sobre las lenguas indígenas chaqueñas. Este trabajo forma parte de un estudio más amplio de los documentos donados por la familia del Dr. Salvador Bucca al Archivo del Laboratorio de Documentación e Investigación en Lingüística y Antropología (DILA), tarea iniciada en 2019 por parte de un equipo de la Universidad Nacional de Formosa con la transcripción de los cuadernos de campo del Dr. Bucca. La fuente que presentamos corresponde a un extracto del Cuaderno N° 4, donde el lingüista describe su viaje a través de la predominantemente rural provincia de Formosa en el invierno de 1964. En este sentido, se destacan los problemas de movilidad y hospedaje, y la reticencia de algunos funcionarios y miembros de las fuerzas de seguridad a colaborar con la investigación. La contracara está representada por los misioneros de los distintos cultos cristianos que le facilitaron el contacto con sus informantes locales. (shrink)

This study focuses on the influence of the quality of services received by thalassotherapy customers on their global satisfaction and the relationship between this and the word of mouth. This study uses a hybrid SEM—classification tree analysis. The empirical findings reveal a significant relationship between the quality of each offered service and global satisfaction. This study contributes to identify tourist’s satisfaction or delight on received thalasso services through a proposed methodology. The main contribution of this work consists of the proposal (...) of a methodology to identify objectively through the opinion of tourists if they were satisfied or had reached delight. This work demonstrates, confirming what has been found in previous literature, that global satisfaction is related to the different experiences provided by the service. Thus, all hypotheses are accepted, supporting the hypotheses that relate the pool, the staff, the treatments, and the environment to satisfaction. In addition, the hypotheses that link satisfaction with the word of mouth are also supported. This theoretical implication has important practical implications for managers of the type of facilities such as those studied in this paper, since it shows that it is not enough to do well in one of the services provided if the environment or the interaction with the staff is not right. (shrink)

La documentación aquí transcrita es toda la encontrada en la colección que refiere el título, y que incluye las dos ramas masculinas de la orden de San Agustín entonces existentes en Sevilla, desde su fundación hasta su extinción causada por la Desamortización de Mendizábal, y de la rama femenina solamente la del Monasterio de San Leandro, y no usadas totalmente hasta la actualidad. Incluye incluso una breve biografía de la mártir Santa Marina.

The formation of the human being is a fundamental subject in Saint Augustine’s thinking. In his first works references to liberal arts are highlighted, and the dialogue form appears as a privileged vehicle of the educative process. In De Ordine, Saint Augustine represents a clear example of the interest and the appropriation of dialogue as a philosophical exercise, which has the double purpose of taking his listeners to the truth and to introduce the reader to the same dynamic.

En el artículo se aborda la exégesis bíblica agustiniana presente en los libros XV a XVII del De ciuitate Dei. Con relación al libro XV se analiza la autoridad que el Hiponense les confiere a las Escrituras. Posteriormente se destaca el tema de la inspiración de la Sagrada Escritura, como obra del Espíritu Santo. En vista de que en el libro XV del De ciuitate Dei san Agustín da una gran importancia a las diferentes versiones bíblicas, el artículo hace (...) una breve presentación de las versiones bíblicas mencionadas por san Agustín, para exponer la autoridad y validez que les confería a las mismas. Se expone la interpretación exegética de los nombres de los personajes del Antiguo Testamento. Se hace asimismo referencia a las consideraciones intratextuales que san Agustín hace dentro del libro XV, particularmente las relativas al Contra Faustum y sus implicaciones exegéticas. Con relación a los libros XVI y XVII se hace la presentación de los principales elementos exegéticos que el obispo de Hipona desarrolla dentro de los libros XVI y XVII del De ciuitate Dei- Se destacan, en primer lugar, los principios generales exegéticos que san Agustín ofrece en los dos libros anteriormente mencionados. Posteriormente el artículo presenta el vocabulario utilizado por el Obispo de Hipona para designar la labor exegética hecha por él, así como las diversas implicaciones y aplicaciones de la hermenéutica bíblica. En tercer lugar se ponen de manifiesto las diversas interpretaciones e implicaciones espirituales que tienen para san Agustín los nombres de personajes y lugares del Antiguo Testamento mencionados en estos dos libros. (shrink)

The first part of this paper proposes a precise definition of what a worldview is, and why there is a necessity to have one. The second part suggests how to construct integrated scientific worldviews. For this attempt, three general scientific approaches are proposed: the general systems theory as the endeavor for a universal language for science, a general problem-solving approach and the idea of evolution, broadly construed. We close with some remarks about limitations of scientific worldviews.

As a continuation of the work of the third author in [5], we make further observations on the features of Galois cohomology in the general model theoretic context. We make explicit the connection between forms of definable groups and first cohomology sets with coefficients in a suitable automorphism group. We then use a method of twisting cohomology (inspired by Serre’s algebraic twisting) to describe arbitrary fibres in cohomology sequences—yielding a useful “finiteness” result on cohomology sets. Applied to the special case (...) of differential fields and Kolchin’s constrained cohomology, we complete results from [3] by proving that the first constrained cohomology set of a differential algebraic group over a bounded, differentially large, field is countable. (shrink)

The aim of this study is to try to make use of real numbers for representing an infinite analysis of individual notions in an infinity of possible worlds.As an introduction to the subject, the author shows, firstly, the possibility of representing Boole's lattice of universal notions by an associate Boole's lattice of rational numbers.But, in opposition to the universal notions, definable by a finite number of predicates, an individual notion, cannot admits this sort of definition, because each state of an (...) individual subject is characterized by the values taken by an infinite number of predicates, each of whom may appear or disappear in the next state.The notion of “degree of identification of an individual notion” is then introduced and arithmetized by a rational number.As an individual notion can be defined by a convergent succession of degrees of identification, the real characteristic number of such an individual notion can be defined by the corresponding convergent succession of rational numbers, satisfying Cauchy's conditions for the convergence of successions. (shrink)

Impairments in pragmatic abilities, that is, difficulties with appropriate use and interpretation of language – in particular, non-literal uses of language – are considered a hallmark of Autism Spectrum Conditions (ASC). Despite considerable research attention, these pragmatic difficulties are poorly understood. In this paper, we discuss and evaluate existing hypotheses regarding the literalism of ASC individuals, that is, their tendency for literal interpretations of non-literal communicative intentions, and link them to accounts of pragmatic development in neurotypical children. We present evidence (...) that reveals a developmental stage at which neurotypical children also have a tendency for literal interpretations and provide a possible explanation for such behaviour, one that links it to other behavioural, rule-following, patterns typical of that age. We then discuss extant evidence that shows that strict adherence to rules is also a widespread feature in ASC, and suggest that literalism might be linked to such rule-following behaviour. (shrink)

To begin with -- Genealogy of the cerebral subject -- Disciplines of the neuro -- Cerebralizing distress -- Brains on screen and paper -- Up for grabs.

The topic of the relationship between the organism and its environment runs through the theories of Uexküll, Goldstein and Canguilhem with equal importance. In this work a counterpoint will be established between their theories, in the attempt to assess at which points the melodies are concordant and at which points they are discordant. As fundamental basis to his theory, Uexküll relies on the concept of conformity to a plan, which allows him to account for the congruity and perfect adjustment between (...) organisms and their Umwelten. For Goldstein and Canguilhem, the relationship between an organism and its environment resembles instead a debate or coming to terms, in which the organism, as to ensure the continuity of the state of health, must constantly create norms to maintain a productive relationship with its environment. The pinpointing of these conceptual frameworks allows to lay emphasis on that each theory relies on specific assumptions regarding teleology and sense in organisms, as well as on specific definitions of the concept of life in general. Ultimately, the view that organisms and their environments have an original and common source, a principle, or plan, which must possess all the creative characteristics of life, will be seen as prevailing. (shrink)

En este artículo me propongo abordar el problema del tiempo en las sociedades contemporáneas desde un diálogo entre las construcciones teóricas de Moishe Postone y Hartmut Rosa y el trabajo de Michel Foucault. Los dos primeros se han centrado en explicar cómo la temporalidad se ha convertido en un tipo de dominación abstracta, impersonal y cuasiobjetiva a partir de conceptos como la densificación temporal, la aceleración o la hibridación. Foucault, en cambio, concibe el tiempo bajo el prisma de la racionalidad (...) política neoliberal, por la cual el tiempo pasa a ser un recurso que debe gestionarse por los sujetos en términos empresariales y que termina por configurar una ética neoliberal de la administración del tiempo. Este diálogo ejemplifica de manera privilegiada la tensión entre la coacción o la presión temporal y la administración estratégica del tiempo propia de las sociedades contemporáneas. (shrink)

Vidal intertwines fond recollections of films savored in the movie palaces of his Washington, D.C., boyhood with strands of autobiography and trenchant observations about American politics. Never before has the renowned author revealed so much about his own life or written with such immediacy about the forces shaping America. 26 halftones.

Has science already answered the fundamental questions about the concepts of Life, Cosmos and Evolution? Has science not relegated these fundamental questions by following up on more immediate, “useful” and practical endeavors that ultimately ensure that the wheel of capitalism keeps spinning in its frantic search for material and economic progress? There is something terribly wrong with the current theory of evolution, understood as the Darwinian theory with its successive versions and extensions. The concept of natural selection, the cornerstone of (...) Darwinism, is logically inconsistent. This has been demonstrated in some of my latest academic publications. The entire conceptual framework of Darwinism is inadequate. Organisms do not compete with each other for the survival of the fittest. The fundamental relationship in Nature is not competition or confrontation, but interconnectivity, complementarity, and relational meaningfulness. A new theory of evolution is necessary to explain how it is possible that organisms as simple as bacteria, protozoa and diatoms could have generated organisms as complex as primates, and among them, the human being, a being capable of feeling and thinking, of suffering and enjoying, a being capable of having ideals and purposes. A theory that explains how it is possible that this being so complex, rich, and to some extent still unknown, has emerged from a single cell, an egg-cell, lacking all the capacities, riches and depths of human existence. Such a theory already exists. (shrink)

There is an ongoing debate about the meaning of lexical words, i.e., words that contribute with content to the meaning of sentences. This debate has coincided with a renewal in the study of polysemy, which has taken place in the psycholinguistics camp mainly. There is already a fruitful interbreeding between two lines of research: the theoretical study of lexical word meaning, on the one hand, and the models of polysemy psycholinguists present, on the other. In this paper I aim at (...) deepening on this ongoing interbreeding, examine what is said about polysemy, particularly in the psycholinguistics literature, and then show how what we seem to know about the representation and storage of polysemous senses affects the models that we have about lexical word meaning. (shrink)

La ciudadanía y lo político. Ciudadanía y crisis de la democracia liberal en un mundo en transformación es un texto provocador, que desafía directamente a las esferas de poder económico, político y social en el marco de la corrupción. Deja al descubierto las entrañas cancerígenas de una política enferma de poder, donde priman los intereses particulares o políticos sobre los intereses del pueblo. El libro es una lanza que atraviesa las profundidades que erosionan nuestra sociedad, realizando así un análisis riguroso (...) desde distintas aristas, que tienen un elemento común: la corrupción política. A lo largo de las páginas se ofrece un enorme panorama sobre el papel de la ciudadanía dentro de la sociedad, que reclama a gritos una revolución desalienante frente a la cleptoestructura. Es así como, el papel de la ciudadanía es el centro de la reflexión analítica que nos presenta Joan Lara Amat y León. (shrink)

The paper presents and discusses an example, namely a version of heterogeneous frrst-order logic and uses the classical theorem of Herbrand-Schmidt-Wang about the reduction of heterogeneous first-order logic to homogeneous first-order logic, in order to obtain two transformations between heterogeneous and homogeneous frrst-order logic which are different from the institution morphisms defined by Goguen and Burstall. Moreover, by considering a type of 2-cell among institution morphisms it is obtained a 2-category and also a 2-functor from this to another 2-category.