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)

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)

This paper examines undergraduate business students' perception of corporate social responsibility in cases in which they have not attended any specific course either dealing with CSR or providing training in ethics. A survey was conducted of 535 Spanish business students as future managers. The results show that the stakeholders' perspective deserves a huge attention for those students considering what the keys of business success are. Significant differences in perception were nevertheless identified when a multifactorial analysis was undertaken. Female students are (...) more concerned about CSR issues. The maximization of value for shareholders is less valued by second- and third-year students than by first-year ones. The findings point to a number of important orientations for the future development of university curriculum. (shrink)

Numerosas han sido las críticas cinematográficas y los análisis de componentes literarios en el guión de La Guerra de las Galaxias. Sin negar otro tipo de influencia, estudiaré las relevancias de mayor peso en esta serie de películas: el budismo. Este influjo ha sido percibido por numerosos estudiosos, quienes han destacado elementos del zen en la relación entre los personajes del discípulo y el maestro. Influencia que ha sido admitida por el director del film. La perspectiva de los imaginarios sociales, (...) saca a la luz los aspectos menos obvios de esta filosofía, sin la cual, la película no hubiese sido la misma. (shrink)

Recent developments in pattern analysis research have made this methodology suitable for the study of the processes that are set in motion in psychological interventions. Outcome research, based on the comparison between clinical results from treatment and control groups, has leveraged our empirical knowledge about the efficacy of psychological interventions. However, these methods of research are not precise enough for the analysis of these processes. On the contrary, pattern analysis could be a powerful tool to study moment-to-moment interactions typical of (...) psychological interventions. This is methodology is relevant because clinical psychology is experiencing a paradigm shift from a protocol for syndrome perspective to a principle-based and person-centered intervention. This evidence-based, theory-grounded, and process-oriented paradigm of clinical intervention needs new research methods to thrive. The analysis of the therapeutic relationship built into the verbal interaction between the clinician and the client is one of the cornerstones of this new era of research. So, the purpose of this article is three-fold: to discuss the role of the verbal interaction pattern analysis in the clinical context to the development of the principle-based clinical psychology, to analyze the patterns of verbal interaction in a clinical case, and to compare the results using two different methods. To reach these purposes, using the observational methodology, we have coded the verbal interaction of 16 clinical sessions with a person diagnosed with a borderline personality disorder. We have analyzed the data using sequential analysis and pattern recognition algorithms. We have been able to detect typical patterns during different phases of psychological intervention. Finally, the conceptual, methodological, and empirical implications of this study will be discussed within the realms of pattern analysis research and principle-based clinical psychology. (shrink)

In recent years, the term populism has become indeed popular. Among its variants, a very particular one stands out. It is the so-called managerial populism, in which prominent businessmen have entered the arena of politics with a program focused on the regeneration of economic and social life. Donald Trump, perhaps, has been the most outstanding example. In this article, our aim is to analyze this phenomenon of managerial populism, addressing a number of issues. Firstly, we will discuss the emergence of (...) a certain type of charismatic leadership in business or management ideologies as a development that largely precedes the consolidation of these figures in the political scene; the implications of these ideologies in the political and social sphere; and the importance of the forms of discursive use of the concept of people in these popular discourses. (shrink)

Dentro de la sociología francesa actual, Gilles Lipovetsky se ha convertido de forma paulatina en uno de los sociólogos con mayor proyección internacional, con sus finos análisis sobre las sociedades postmodernas. En este artículo se plantea una revisión crítica de las principales líneas argumentativas que expone el autor francés. El objetivo es el de reflexionar sobre las limitaciones de su aproximación a los conceptos de postmodernidad, hipermodernidad, y consumo.

The US neutrino community gathered at the Workshop on the Intermediate Neutrino Program at Brookhaven National Laboratory February 4-6, 2015 to explore opportunities in neutrino physics over the next five to ten years. Scientists from particle, astroparticle and nuclear physics participated in the workshop. The workshop examined promising opportunities for neutrino physics in the intermediate term, including possible new small to mid-scale experiments, US contributions to large experiments, upgrades to existing experiments, R&D plans and theory. The workshop was organized into (...) two sets of parallel working group sessions, divided by physics topics and technology. Physics working groups covered topics on Sterile Neutrinos, Neutrino Mixing, Neutrino Interactions, Neutrino Properties and Astrophysical Neutrinos. Technology sessions were organized into Theory, Short-Baseline Accelerator Neutrinos, Reactor Neutrinos, Detector R&D and Source, Cyclotron and Meson Decay at Rest sessions.This report summarizes discussion and conclusions from the workshop. (shrink)

The importance that banks have in our lives goes beyond the simple fact of being guardians of our money. The close relationship they have with political leaders affects us in every facet of life, including work, health, pensions, and social benefits in general. Being aware of this relationship warns us against the interested abuses by those who claim to represent us. Political leaders actually represent big capital. The most palpable evidence is the international refusal to ban tax havens that hide (...) great fortunes and escape the control of states. If we want global justice, few things are as unfair as the economic inequality that is encouraged by our leaders. It is us citizens who must clearly state what kind of society we want and what kinds of banks we want. Redistribution of wealth has become a social categorical imperative. There is no justice without economic equality. (shrink)

Globalization focuses on the development of new productive, trade, and economic techniques. However, this process, evolutionary technologically, has involved, paradoxically, an involution in important roles of our political, social, and cultural life, basically, about the misinformation in administrative procedures, the lack of legal security, and an atomization of the individual wills. That’s Ulrich Beck has called “the global risk society”. A society where organized irresponsibility and power relations of some international actors with political and enterprise weight govern important financial and (...) economic resources for their own benefit. “The risk society” has imposed its own political rules of control and loss of control, defining new ways of organization -out of citizens or politicians- governed by those economic forces. In this new scenario, the past does not determine the present events but the future, uncertain and fearsome, makes conditional on the present courses of action. A kind of prevision or precaution on impending disasters determines our future which nowadays does not depend on us but on those in economic and technological control. The new precautionary scenario begins with threats and ends with the demolition of social gains made in recent decades. The outcome of this risk society is the systematic destruction of public values like solidarity, trust, or common good, and their replacement by the primacy of economics over politics and the consideration of the market as the only effective means of allocating resources. Some resources, public in many cases, that are managed in a totally private way, and whose benefits are given up from traditionally considered public goods: education, health care, dwelling, social services, pensions, and indeed justice. Against this, the most consistent solution, most daring and the most difficult passes to reassign new powers to the states, to reinstate the sovereignty of citizens in decisions that affect us, and to share goods and public resources with parameters of ethics and social justice. A task that is not limited to simple political choice of our representatives, but in a personal involvement in all areas of our political, economic and social life. (shrink)

Se analizan en este artículo las características simbólicas del género en el espacio de lo sagrado. Para ello se realiza un estudio de la imagen del budismo que los publicistas vienen haciendo en los últimos tiempos. Oriente ha identificado virtudes como la compasión y la sabiduría con géneros que nuestro marco cultural ha cambiado por completo. Se ejemplifican las conclusiones con un breve análisis publicitario, que emplea imágenes, tanto visuales como narrativas, del budismo en un intento de proporcionar un valor (...) añadido a los productos publicitados. En el proceso de mostrar las virtudes “budistas” asociadas al producto, cambia el género de las mismas adaptándolas a nuestro modo occidental de entenderlas. (shrink)

El estudio del cine como medio para el análisis sociológico es poco frecuente todavía en nuestro país. Existen numerosos artículos analizando el cine desde diversos ángulos, también el femenino, especialmente roles como el de la mujer fatal en el cine negro. Pero es menos habitual emplear este formato como parte de un método analítico del que extraer un reflejo social de lo que las pantallas proyectan y, a un tiempo, contribuyen a legitimar como base de una sociedad futura. No obstante, (...) existen pocos medios que sean capaces de reflejar el gran cambio acaecido en la historia reciente de la sociedad española. Este interés documental incrementa su potencial al enfocar en primer plano a las mujeres. Este artículo es una contribución a estudiar un campo tan atractivo como es el cine de migraciones a través de la óptica de los imaginarios sociales. (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.

The molecular aspects of the microtubule system is a research area that has developed very rapidly during the past decade. Research on the assembly mechanisms and chemistry of tubulin and the molecular biology of microtubules have advanced our understanding of microtubule formation and its regulation. The emerging view of tubulin is of a macromolecule containing spatially discrete sequences that constitute functionally different domains with respect to self‐association, interactions with microtubule associated proteins (MAPs) and specific ligands. Recent studies point to the (...) role of the carboxyl‐terminal moiety of tubulin subunits in regulating its assembly into microtubules. These investigations combined with further studies on the spatial relationships between tubulin domains should provide new insights into the detailed structural basis of microtubule assembly. (shrink)

Background: During the COVID-19 pandemic, frontline workers faced a series of challenges balancing family and work responsibilities. These challenges included making decisions about how to reduce COVID-19 exposure to their families while still carrying out their employment duties and caring for their children. We sought to understand how frontline workers made these decisions and how these decisions impacted their experiences.Methods: Between October 2020 and May 2021, we conducted 61 semi-structured interviews in English or Spanish, with individuals who continued to work (...) outside of the home during the pandemic and had children living at home. Interviews were recorded, transcribed verbatim, and analyzed using abductive methods.Results: Frontline workers experienced moral distress, the inability to act in accordance with their values and obligations because of internal or external constraints. Their moral distress was a result of the tensions they felt as workers and parents, which sometimes led them to feel like they had to compromise on either or both responsibilities. Individuals felt morally conflicted because 1) their COVID-19 work exposures presented risk that often jeopardized their family’s health; 2) their work hours often conflicted with their increased childcare responsibilities; and 3) they felt a duty to their colleagues, patients/customers, and communities to continue to show-up to work.Conclusions: Our findings point to a need to expand the concept of moral distress to include the perspectives of frontline workers outside of the healthcare professions and the fraught decisions that workers make outside of work that may impact their moral distress. Expanding the concept of moral distress also allows for a justice-based framing that can focus attention on the disparities inherent in much frontline work and can justify programmatic recommendations, like increasing paid childcare opportunities, to alleviate moral distress. (shrink)

Grit, which is originally conceptualized as passion and perseverance for long-term goals, has been associated with optimal performance. Although previous meta-analytic and systematic reviews summarized how grit relates to performance outcomes, they possess considerable shortcomings, such as (a) absence of summary on the association of grit with well-being outcomes; (b) absence of discussion on social, psychological, and emotional mechanisms linking grit to well-being; and (c) lack of elaboration on how alternative models can resolve fundamental problems in the grit construct. This (...) integrative review provides a comprehensive summary on the link of grit to performance and well-being outcomes. Importantly, it elaborates how alternative models can potentially address flaws in the existing grit theory. Future research directions are discussed on how to move forward the science of grit. (shrink)

Reseña de NIETZSCHE, Friedrich: Obras completas . Volumen I. Escritos de juventud . Edición a cargo de Diego Sánchez Meca. Traducciones de Joan B. Llinares Chover, Diego Sánchez Meca y Luis E. de Santiago Guervós. Madrid: Tecnos, 2011.

Esta entrevista se realizó en dos sesiones vía Zoom, cuyas fechas están ubicadas en agosto de 2021. La primera conversación que se tuvo consistió en que el filósofo Modesto Gómez Alonso brindara unas ideas panorámicas y reflexivas, las cuales se han colocado al inicio de cada resolución. Entretanto, en la segunda conversación, se partió de lo planteado anteriormente y de algunos apuntes que permitieron esbozar de una forma más contundente las respuestas. Todo este procedimiento sirvió para que se pudiera (...) tratar sobre la noción de la epistemología desde sus múltiples manifestaciones. Es por eso por lo que el filósofo Modesto Gómez recurrió a concepciones afines, como aquellas que proporcionan el conocimiento, al igual que buscó explicar con mayor detalle al citar a autores como Descartes, Sosa, entre otros. En ese sentido, esta entrevista tuvo el propósito de buscar las conexiones que existen de la Filosofía con la vida cotidiana en cuanto a que se indaga de las posibilidades de contribuir al conocimiento y contar con las herramientas adecuadas. (shrink)

Este artículo ofrece una reconstrucción crítica de la teoría rawlsiana de los bienes primarios. Tras hacer una evaluación de las críticas de B. BaíTy, W. Kymlicka y A. Sen a esta teoría rawlsiana, el autor propone que la mayor debilidad del argumento de Rawls reside en el supuesto de "normalidad" que le subyace.

The 1996 European Summer Meeting of the Association of Symbolic Logic was held held the University of the Basque Country, at Donostia (San Se bastian) Spain, on July 9-15, 1996. It was organised by the Institute for Logic, Cognition, Language and Information (ILCLI) and the Department of Logic and Philosophy of Sciences of the University of the Basque Coun try. It was supported by: the University of Pais Vasco/Euskal Herriko Unib ertsitatea, the Ministerio de Education y Ciencia (DGCYT), Hezkuntza Saila (...) (Eusko Jaurlaritza), Gipuzkoako Foru Aldundia, and Kuxta Fun dazioa. The main topics of the meeting were Model Theory, Proof Theory, Re cursion and Complexity Theory, Models of Arithmetic, Logic for Artifi cial Intelligence, Formal Semantics of Natural Language and Philosophy of Contemporary Logic. The Program Committee consisted of K. Ambos Spies (Heidelberg), J.L. Balcazar (Barcelona), J.E. Fenstad (Oslo), D. Israel (Stanford), H. Kamp (Stuttgart), R. Kaye (Birmingham), J.M. Larrazabal (San Sebastian), D. Lascar (Paris, chairman), A. Marcja (Firenze), G. Mints (Stanford), M. Otero (Madrid), S. Ronchi della Rocca (Torino), K. Segerberg (Uppsala) and L. Vega (Madrid). The organizing Committee consisted of X. Arrazola (San Sebastian), A. Arrieta (San Sebastian), R. Beneyeto (Valencia), B. Carrascal (San Se bastian), K. Korta (San Sebastian), J.M. Larrazabal (San Sebastian, chair man), J.C. Martinez (Barcelona), J.M. Mendez (Salamanca), F. Migura (Victoria) and J. Perez (Victoria). (shrink)

En el presente artículo expondremos las ideas del sociólogo polaco Zygmunt Bauman sobre la comunidad y su destrucción moderna. Estas ideas, complementadas por las del filósofo español Juan B. Fuentes, se analizarán críticamente y de manera conjunta con las propuestas positivas de cada autor, señalando algunas diferencias menores pero importantes. Finalmente, se discutirá el caso de las “comunidades virtuales”, comprobando si los análisis precedentes siguen sirviéndonos para entender estas nuevas realidades.

Resumo: O ingresso de estudantes surdos no ensino superior tem ampliado nos últimos anos, e com isso, a inclusão desses estudantes, passa a ser um desafio. Nesse sentido, objetivamos neste estudo analisar a sua inclusão no ensino superior em Portugal. O estudo compreende a trajetória de três estudantes surdos vinculados a duas instituições de ensino superior, e cuja comunicação se estabelece pela Língua Portuguesa. Como forma de levantamento de dados, foram realizadas entrevistas semiestruradas, nas modalidades presencial e por videoconferência. Salientamos (...) que a escolha pela língua oral utilizada durante a entrevista foi dos estudantes, uma vez que estes alunos utilizam na maior parte do seu tempo a Língua Portuguesa, na sua vertente oral e escrita. Os resultados apontam para a importância de repensar a oferta de ensino permeado pela presença da Língua Gestual Portuguesa (LGP) nas atividades acadêmicas tendo em conta as principais necessidades apontadas pelos estudantes que participaram neste estudo: a) presença do intérprete de LGP nas salas de aula; b) colaboração dos professores da educação superior; c) interações sociais na universidade, e d) inclusão de estudantes surdos, o que demonstra a importância de repensar as práticas inclusivas para estudantes universitários surdos nas Instituições que frequentam. Palavras-chave: Ensino Superior; Estudantes surdos; Inclusão. Deaf students in Higher Education in Portugal - a reflection on inclusion Abstract: The enrollment of deaf students in higher education has increased in recent years, and with that, the inclusion of these students, becomes a challenge. In this sense, we aim in this study to analyze its inclusion in higher education in Portugal. The study comprises the trajectory of three deaf students linked to two higher education institutions, and whose communication is established by the Portuguese Language. For data collection, semi-structured interviews were conducted, in person and by video conference. We emphasize that the choice of the oral language used during the interview was of the students, since these students use most of their time the Portuguese language, in its oral and written components. The results point to the importance of rethinking the teaching offer permeated by the presence of the Portuguese Sign Language (PSL) in academic activities taking into account the main needs pointed out by the students who participated in this study: a) presence of the PSL interpreter in the classroom; b) collaboration of higher education teachers; c) social interactions at the university, and d) inclusion of deaf students, which demonstrates the importance of rethinking inclusive practices for deaf students in the Institutions they attend. Keywords: Higher Education; Deaf students; Inclusion. Estudiantes sordos en Educación Superior en Portugal - una reflexión sobre su inclusión Resumen: La matrícula de estudiantes sordos en la educación superior se ha incrementado en los últimos años, y con ello, la inclusión de estos estudiantes, se convierte en un desafío. En este sentido, nuestro objetivo en este estudio es analizar su inclusión en la educación superior en Portugal. El estudio comprende la trayectoria de tres estudiantes sordos vinculados a dos instituciones de educación superior, cuya comunicación está establecida por la lengua portuguesa. Como medio de recopilación de datos, se realizaron entrevistas semiestructuradas, en persona y por videoconferencia. Destacamos que la elección del idioma portugués utilizado durante la entrevista fue de los estudiantes, ya que estos estudiantes utilizan la mayor parte de su tiempo el idioma portugués, en sus aspectos oral y escrito. Los resultados apuntan a la importancia de repensar la oferta docente permeada por la presencia de la Lengua de Signos Portuguesa (LSP) en las actividades académicas teniendo en cuenta las principales necesidades señaladas por los estudiantes que participaron en este estudio: a) presencia del intérprete LSP en las aulas; b) colaboración de profesores de educación superior; c) interacciones sociales en la universidad, y d) inclusión de estudiantes sordos, lo que demuestra la importancia de repensar las prácticas inclusivas para los estudiantes universitarios sordos en las Instituciones a las que asisten. Palabras clave: Educación superior; Estudiantes sordos; Inclusión. Data de registro: 15/04/2021 Data de aceite: 01/12/2021. (shrink)

El presente artículo tiene tres objetivos: a. compilar las críticas planteadas en contra del sumo bien kantiano ; b. elaborar una revisión crítica de las respectivas defensas; y c. desarrollar una nueva defensa, con énfasis en el problema de derivación. Respecto al primero punto, el artículo muestra que son al menos cinco los problemas que amenazan la doctrina: heteronomía, derivación, imposibilidad, irrelevancia y dualismo. Respecto al segundo, el artículo revela que las múltiples defensas elaboradas en nombre del sumo bien son (...) fuente, a su vez, de otros problemas, como los de incompletitud, ilusión, injusticia, deslealtad y escisión. Respecto al tercer y principal punto, y empezando por la derivación, el artículo propone ver al sumo bien como el objeto construido de la ley moral. Resuelto el problema de derivación, el artículo ofrece breves respuestas a los otros problemas en juego. El artículo también traduce por primera vez, del inglés al español, fragmentos de importantes publicaciones sobre el sumo bien. (shrink)

Background The COVID-19 pandemic has influenced the approach to the health-disease system, raising the question about the principles of bioethics present in physician–patient relations. The principles while widely accepted may not be sufficient for a comprehensive ethical analysis. Therefore, the aim of this study was to explore the perception of these principles and the physician–patient relationship during a hospital stay through a qualitative approach. Method Sixteen semi-structured interviews took place to know the patients’ perception during their 2020 hospitalization for COVID-19. (...) The data was analyzed through the constant comparison method, creating categories and comparing them. In the end, seven categories were established and were grouped in three: bioethical principles (dignity, charity, vulnerability, autonomy), doctor-patient relationship (participant commitment, informed consent, health staff-patient relationship) and the experience of the disease (illness, the role of the family). Results The research found that most patients described a positive experience, with the feeling of having been well cared for with no sense of discrimination or injustice done. The majority also reported that their autonomy was respected in the treatment decisions. The evaluation of these attitudes is an area of opportunity, especially when the patients' vulnerability is at risk. Conclusions The ethics of virtue offers a better reflection of how human beings manifest themselves by emphasizing the development of virtuous character and behaviors that allow them to realize their values in life. Authorized by the Research Ethics Committee with registration: DI/18/105-B/3/308. (shrink)

Excellent performance in sport involves specialized and refined skills within very narrow applications. Choking throws a wrench in the works of finely tuned performances. Functionally, and reduced to its simplest expression, choking is severe underperformance when engaging already mastered skills. Choking is a complex phenomenon with many intersecting facets: its dysfunctions result from the multifaceted interaction of cognitive and psychological processes, neurophysiological mechanisms, and phenomenological dynamics. This article develops a phenomenological model that, complementing empirical and theoretical research, helps understand and (...) redress choking. It aims at describing the experience of choking as experience, and to discuss strategies to palliate or prevent its onset at the pragmatic level at which athletes engage the phenomenon experientially. An overview of current empirical research and theoretical models highlights key ideas and points out contentious issues. The model describes the common structure of the choking experience. It identifies four core constitutive elements: A) disruptive proprioceptive and kinesthetic dynamics, B) a malfunctioning background or Jamesian fringe of consciousness, C) dislocated time dynamics, and D) emotional disturbances. The novelty of the remedy is that it is designed to cross disciplinary boundaries between phenomenology, historiography, and hermeneutics, and moreover connects theory to praxis as it looks at Japanese dō, practices of self-cultivation. It focuses on actual do-or-die situations, not putative ones such as important business deals or competing for a medal. To this effect, it examines medieval Japanese swordsmanship and training manuals and also engages risk sports, where death is indeed a real possibility. The manuals, which arise in the context of choke-inducing life or death duels, and risk sports, afford keen phenomenological observations and practical advice that prove invaluable for today’s sports world and beyond. (shrink)