Este artículo propone un acercamiento a la obra autobiográfica de la escritora brasilera Nélida Piñon, específicamente a los trabajos Coração andarilho y Livro das horas, desde la noción de identidad narrativa de Paul Ricoeur. El objetivo es demostrar el modo en que la autora emplea el recurso de la memoria para narrar el proceso de interpretación de sí que implica la escritura autobiográfica. El uso de la memoria le permite asignar una condición de tránsito al yo autobiográfico en la medida (...) en que este se constituye durante el movimiento entre aquello que Ricoeur llama la dimensión de la mismidad del ser y la ipseidad o anhelo de ser. (shrink)

El propósito de este texto es tematizar la precariedad con las herramientas de la filosofía política. Buscaremos equilibrar horizontes conceptuales con prácticas políticas para pensar la acción democrática en nuestro contexto. Nuestro argumento se compone de cuatro premisas. Primero, que elfalso dilema entre teoría y práctica nos permite explorar una relación de tensión creativa entre ambas para conceptualizar la precariedad. Segundo, que la construcción teórica de la precariedad responde tanto a ideas y conceptos como a instituciones y discursos que configuran (...) las vidas de quienes la experimentan. Tercero, que los distintos usos del concepto de precariedad permiten reconocer una fuente común de vulneración de derechos relacionada con la configuración del trabajo en el orden neoliberal. Cuarto, que relacionar la conceptualización de lo plebeyo con la de lo precario nos permite pensar prácticas democráticas renovadas. (shrink)

RESUMEN Introducción: La educación en el trabajo es la forma fundamental del proceso docente educativo en las carreras de las ciencias médicas y en específico para la asignatura de Medicina Comunitaria de la carrera de Medicina. Objetivo: Exponer elementos referidos a una guía didáctica para la educación en el trabajo de la asignatura Medicina Comunitaria. Método: Se diseñó una guía didáctica para la educación en el trabajo, desde la asignatura Medicina Comunitaria. Se interactuó con estudiantes de segundo año de la (...) carrera de Medicina, la cuak abarcó 4 etapas. Resultados: Se ofrecen las tareas con sus objetivos y acciones a cumplimentar por los estudiantes, amparados por la guía actual de confección del Análisis de la Situación de Salud. Conclusiones: La guía constituye una herramienta que posibilita la realización de las actividades de la educación en el trabajo a la vez que permite el logro de competencias profesionales. ABSTRACT Introduction: The education in the work is the fundamental form of the educational teaching process in the careers of the medical sciences and in specific for the subject of Community Medicine of the career of Medicine. Objective: To exhibit elements referred to a didactic guide for the education in the work of the Community Medicine subject. Method: A didactic guide was designed for the education in the work, from the Community Medicine subject. It was interacted with students of the second year of the career of Medicine, which included 4 stages. Results: The tasks are offered with their objectives and actions to complete for the students protected by the current guide of preparation of the Analysis of the Situation of Health. Conclusions: The guide constitutes a tool that makes possible the achievement of the activities of the education in the work, simultaneously it allows the achievement of professional competitions. (shrink)

La eclosión de las neurodisciplinas está conectada con el amplio y creciente uso de neuroimágenes en neurociencia cognitiva, en particular de las obtenidas mediante resonancia magnética funcional. Sin embargo, la aplicación de estudios sobre el cerebro basados en esta técnica a la filosofía, la ética o el derecho, entre otros campos, no es tan clara como a veces se supone y encuentra importantes limitaciones.

Research on grammatical gender processing has generally assumed that grammatical gender can be treated as a uniform construct, resulting in a body of literature in which different gender classes are collapsed into single analyses. The present work reviews linguistic, psycholinguistic, and neurolinguistic research on grammatical gender from different methodologies and across different profiles of Spanish speakers. Specifically, we examine distributional asymmetries between masculine and feminine grammatical gender, the resulting biases in gender assignment, and the consequences of these assignment strategies on (...) gender expectancy and processing. We discuss the implications of the findings for the design of future gender processing studies and, more broadly, for our understanding of the potential differences in the processing reflexes of grammatical gender classes within and across languages. (shrink)

Abstract. The notion of similarity has been studied in many areas of Computer Science; in a general sense, this concept is defined to provide a measure of the semantic equivalence between two pieces of knowledge, expressing how “close” their meaning can be regarded. In this work, we study similarity as a tool useful to improve the representation of arguments, the interpretation of the relations between arguments, and the semantic evaluation associated with the arguments in the argumentative process. In this direction, (...) we present a novel mechanism to determine the similarity between two arguments based on descriptors representing particular aspects associated with these arguments. This mechanism involves a comparison process influenced by the context in which the process develops, where this context provides the relevant aspects that need to be analyzed in the application domain. Then, we use this similarity measure as a quantity to compute the result of attacks and supports in the argumentation process. These valuations, applied to a Bipolar Argumentation Frameworks, allowed us to refine the argument relations, providing the tools to establish a family of new argumentation semantics that considers the similarity between arguments as a crucial part for the argumentation process. (shrink)

Altruism (a costly action that benefits others) and reciprocity (the repayment of acts in kind) differ in that the former expresses preferences about the outcome of a social interaction, whereas the latter requires, in addition, ascribing intentions to others. Interestingly, an individual’s behavior and neurophysiological activity under outcome- versus intention-based interactions has not been compared directly using different endowments in the same subject and during the same session. Here, we used a mixed version of the Dictator and the Investment games, (...) together with electroencephalography, to uncover a subject’s behavior and brain activity when challenged with endowments of different sizes in contexts that call for an altruistic (outcome-based) versus a reciprocal (intention-based) response. We found that subjects displayed positive or negative reciprocity (reciprocal responses greater or smaller than that for altruism, respectively) depending on the amount of trust they received. Furthermore, a subject’s late frontal negativity differed between conditions, predicting responses to trust in intentions-based trials. Finally, brain regions related with mentalizing and cognitive control were the cortical sources of this activity. Thus, our work disentangles the behavioral components present in the repayment of trust, and sheds light on the neural activity underlying the integration of outcomes and perceived intentions in human economic interactions. (shrink)

The retina pigment epithelium (RPE) is a highly specialised epithelium that serves as a multifunctional and indispensable component of the vertebrate eye. Although a great deal of attention has been paid to its transdifferentiation capabilities and its ancillary functions in neural retina development, little is known about the molecular mechanisms that specify the RPE itself. Recent advances in our understanding of the genetic network that controls the progressive specification of the eye anlage in vertebrates have provided some of the initial (...) cues to the mechanisms responsible for RPE patterning. Here, we have outlined many recent findings that suggest that a limited number of transcription factors, including Otx2, Mitf and Pax6 and a few signalling cascades, are the elements required for the onset of RPE specification in vertebrates. Furthermore, using this information and the data available on the specification of the pigmented cells of primitive chordates, we have ventured some hypotheses on the origin of RPE cells during evolution. BioEssays 26:766–777, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

La investigación pretende implementar una propuesta de intervención psicológica que fortalezca las estrategias de afrontamiento y habilidades sociales de las personas privadas de la libertad [PPL], internas en el complejo penitenciario y carcelario de Jamundí, que aporte al proceso de resocialización y prevención de conductas disruptivas y suicidas en el marco del programa institucional INPEC “Preservación de la vida”. La metodología cuenta con un enfoque mixto, diseño explicativo secuencial, alcance explicativo – exploratorio de corte transversal. La muestra: conformada por 80 (...) PPL seleccionada por conveniencia. Resultados esperados: Fortalecimiento estrategias de afrontamiento y habilidades para la vida, disminución de conductas disruptivas. (shrink)

We present a novel argumentation-based method for finding and analyzing communities in social media on the Web, where a community is regarded as a set of supported opinions that might be in conflict. Based on their stance, we identify argumentative coalitions to define them; then, we apply a similarity-based evaluation method over the set of arguments in the coalition to determine the level of cohesion inherent to each community, classifying them appropriately. Introducing conflict points and attacks between coalitions based on (...) argumentative (dis)similarities to model the interaction between communities leads to considering a meta-argumentation framework where the set of coalitions plays the role of the set of arguments and where the attack relation between the coalitions is assigned a particular strength which is inherited from the arguments belonging to the coalition. Various semantics are introduced to consider attacks’ strength to particularize the effect of the new perspective. Finally, we analyze a case study where all the elements of the formal construction of the formalism are exercised. (shrink)

Animal vocalizations convey important information about the emitter, including sex, age, biological quality, and emotional state. Early on, Darwin proposed that sex differences in auditory signals and vocalizations were driven by sexual selection mechanisms. In humans, studies on the association between male voice attributes and physical formidability have thus far reported mixed results. Hence, with a view to furthering our understanding of the role of human voice in advertising physical formidability, we sought to identify acoustic attributes of male voices associated (...) with physical formidability proxies. Mean fundamental frequency, formant dispersion, formant position, and vocal tract length data from a sample of 101 male voices was analyzed for potential associations with height, weight, and maximal handgrip strength. F0 correlated negatively with HGS; Pf showed negative correlations with HGS, height and weight, whereas VTL positively correlated with HGS, height and weight. All zero-order correlations remained significant after controlling for false discovery rate with the Benjamini–Hochberg method. After controlling for height and weight—and controlling for FDR—the correlation between F0 and HGS remained significant. In addition, to evaluate the ability of human male voices to advertise physical formidability to potential mates, 151 heterosexual female participants rated the voices of the 10 strongest and the 10 weakest males from the original sample for perceived physical strength, and given that physical strength is a desirable attribute in male partners, perceived attractiveness. Generalized linear mixed model analyses—which allow for generalization of inferences to other samples of both raters and targets—failed to support a significant association of perceived strength or attractiveness from voices alone and actual physical strength. These results add to the growing body of work on the role of human voices in conveying relevant biological information. (shrink)

Background: The field of voice and speech analysis has become increasingly popular over the last 10 years, and articles on its use in detecting neurodegenerative diseases have proliferated. Many studies have identified characteristic speech features that can be used to draw an accurate distinction between healthy aging among older people and those with mild cognitive impairment and Alzheimer's disease. Speech analysis has been singled out as a cost-effective and reliable method for detecting the presence of both conditions. In this research, (...) a systematic review was conducted to determine these features and their diagnostic accuracy.Methods: Peer-reviewed literature was located across multiple databases, involving studies that apply new procedures of automatic speech analysis to collect behavioral evidence of linguistic impairments along with their diagnostic accuracy on Alzheimer's disease and mild cognitive impairment. The risk of bias was assessed by using JBI and QUADAS-2 checklists.Results: Thirty-five papers met the inclusion criteria; of these, 11 were descriptive studies that either identified voice features or explored their cognitive correlates, and the rest were diagnostic studies. Overall, the studies were of good quality and presented solid evidence of the usefulness of this technique. The distinctive acoustic and rhythmic features found are gathered. Most studies record a diagnostic accuracy over 88% for Alzheimer's and 80% for mild cognitive impairment.Conclusion: Automatic speech analysis is a promising tool for diagnosing mild cognitive impairment and Alzheimer's disease. The reported features seem to be indicators of the cognitive changes in older people. The specific features and the cognitive changes involved could be the subject of further research. (shrink)

Obesity is characterized by the accumulation of an excessive amount of fat mass in the adipose tissue, subcutaneous, or inside certain organs. The risk does not lie so much in the amount of fat accumulated as in its distribution. Abdominal obesity is an important risk factor for cardiovascular diseases, diabetes, and cancer, having an important role in the so-called metabolic syndrome. Therefore, it is necessary to prevent, detect, and appropriately treat obesity. The diagnosis is based on anthropometric indices that have (...) been associated with adiposity and its distribution. Indices themselves, or a combination of some of them, conform to a big picture with different values to establish risk. Anthropometric indices can be used for risk identification, intervention, or impact evaluation on nutritional status or health; therefore, they will be called anthropometric health indicators. We have found 17 AHIs that can be obtained or estimated from 3D human shapes, being a noninvasive alternative compared to X-ray-based systems, and more accessible than high-cost equipment. A literature review has been conducted to analyze the following information for each indicator: definition; main calculation or obtaining methods used; health aspects associated with the indicator ; criteria to classify the population by means of percentiles or cutoff points, and based on variables such as sex, age, ethnicity, or geographic area, and limitations. (shrink)

The aim of this research was to establish linear relations (association and prediction) and inferential relations between three constructs at different levels of psychological research –executive dysfunction(microanalysis),self-regulation(molecular level), andself-vs.external regulation(molar level), in the prediction of emotion regulation difficulties. We hypothesized that personal and contextual regulatory factors would be negatively related to levels of executive dysfunction and emotion regulation difficulties; by way of complement, non-regulatory and dysregulatory personal, and contextual factors would be positively related to these same difficulties. To establish relationships, (...) we used a retrospective,ex postfacto design, where 298 university students voluntarily participated by completing standardized self-reports. Linear and structural correlational, predictive analyses were performed, as well as inferential analyses. Results were consistent and validated the proposed hypotheses, for both association and prediction. The most important result refers to the discriminant value of the five-level combination heuristic for predicting Executive Function and External (contextual) Dys-Regulation. In conclusion: (1) both personal and contextual regulation factors must be analyzed in order to better understand the variation in executive functions and emotion regulation difficulties; (2) it is important to continue connecting the different levels of the constructs referring to self-regulation, given their complementary role in the behavioral analysis of regulation difficulties. (shrink)

Programa Aventurémonos en Familia, busca generar un espacio para el reconocimiento, la regulación y la recuperación emocional de los niños, niñas, jóvenes y sus familias en medio de la crisis presentada por la Covid-19, y que se encuentran inmersos en contextos de violencia. Es un Programa de educación emocional, orientado a promover la salud mental y la funcionalidad familiar. En el marco de su implementación se desarrolló una investigación mixta con 159 cuidadores y 139 niñas y niñas de los departamentos (...) de Córdoba, Atlántico y Sucre. Los resultados muestran mejoras en la funcionalidad familiar y habilidades emocionales de sus integrantes. (shrink)

Introduction: Resilience is a multidimensional and dynamic construct associated with positive growth and the capacity to transform stressful and negative factors into opportunities of personal development and self-improvement when faced with difficult experiences. The resilience process of each individual integrates multiple analysis levels, which range from genetic-environmental interactions to a complex process of adaptation between the individual and his/her family, friends, co-workers, society, and culture.Objective: To determine whether resilience improves in students of occupational therapy when exposed for the first time (...) to practice placement education.Methodology: Quasi-experimental, prospective, observational, multi-center study with a sample composed of students from the Degree of Occupational Therapy of the public universities of Málaga and Castilla-La Mancha. Two weeks prior to the beginning of the practice education period, the participants completed a questionnaire that included sociodemographic data and the area of their internships. They were also given the Spanish version of the Connor-Davidson's resilience scale. All these instruments were also completed 1 week after the end of the clinical practice.Results: There were statistically significant differences between the variables that make up resilience and the different internship areas. On the other hand, there was a significant improvement of global resilience after the clinical practice period, in both women and men, when the internship area was not considered.Conclusions: The results show that resilient students are more optimistic and work to improve a situation beyond doing simply what is expected of them, knowing how to control their feelings. This is beneficial for students in practice education, since, during these, they face difficult situations that require a resilient pattern, which helps reduce stress and the burnout syndrome. (shrink)

The present study aims to verify the psychometric properties of the Spanish versions of the Social Roles Questionnaire (SRQ; Baber & Tucker, 2006), Modern Sexism scale (MS) and Old-fashioned Sexism scale (OFS; Swim et al. Swim & Cohen, 1997). Enough support was found to maintain the original factor structure of all instruments in their Spanish version. Differences between men and women in the scores are commented on, mainly because certain sexist attitudes have been overcome with greater success in the current (...) Spanish society, while other issues, such as distribution of power in organizational hierarchies or distribution of tasks in the household, where traditional unequal positions are still maintained. In all cases, it was found that men showed greater support for sexist attitudes. The correlations between the three instruments were as expected in assessing sexist attitudes that tend to relate to each other. Eventually, we found no empirical evidence for the postulated link between sexist attitudes and traditional gender stereotypes. Our results call for the validity and effectiveness of the classic theories of gender psychology, such as gender schema theories (Well, 1981; Markus et al., 1982) and the notion of a gender belief system (Deaux & Kite, 1987; 2001). (shrink)

ABSTRACTThe social content of affective stimuli has been proposed as having an influence on cognitive processing and behaviour. This research was aimed, therefore, at studying whether automatic exogenous attention demanded by affective pictures was related to their social value. We hypothesised that affective social pictures would capture attention to a greater extent than non-social affective stimuli. For this purpose, we recorded event-related potentials in a sample of 24 participants engaged in a digit categorisation task. Distracters were affective pictures varying in (...) social content, in addition to affective valence and arousal, which appeared in the background during the task. Our data revealed that pictures depicting high social content captured greater automatic attention than other pictures, as reflected by the greater amplitude and shorter latency of anterior P2, and anterior and posterior N2 components of the ERPs. In addition, social content also provoked greater allocation of processing resour... (shrink)

Background: Frailty is a common syndrome among older adults and patients with several comorbidities. Grip strength is a representative parameter of frailty because it is a valid indicator of current and long-term physical conditions in the general population and patients with severe mental illnesses. Physical and cognitive capacities of people with SMIs are usually impaired; however, their relationship with frailty or social functioning have not been studied to date. The current study aimed to determine if GS is a valid predictor (...) of changes in cognitive performance and social functioning in patients with type-2 diabetes mellitus and SMIs. Methods: Assessments of social functioning, cognitive performance, and GS were conducted in 30 outpatients with type 2 diabetes mellitus, 35 with major depressive disorder, 42 with bipolar disorder, 30 with schizophrenia, and 28 healthy controls, twice during 1-year, follow-up period. Descriptive analyses were conducted using a one-way analysis of variance for continuous variables and the chi-squared test for categorical variables. Differences between groups for the motor, cognitive, and social variables at T1 and T2 were assessed using a one-way analysis of covariance, with sex and age as co-variates. To test the predictive capacity of GS at baseline to explain the variance in cognitive performance and social functioning at T2, a linear regression analysis was performed. Results: Predictive relationships were found among GS when implicated with clinical, cognitive, and social variables. These relationships explained changes in cognitive performance after one year of follow-up; the variability percentage was 67.7%, in patients with type-2 diabetes mellitus and 89.1% in patients with schizophrenia. Baseline GS along with other variables, also predicted changes in social functioning in major depressive disorder, bipolar disorder, and schizophrenia, with variability percentages of 67.3, 36, and 59%, respectively. Conclusion: GS combined with other variables significantly predicted changes in cognitive performance and social functioning in people with SMIs or type-2 diabetes mellitus. Interventions aimed to improve the overall physical conditions of patients who have poor GS could be a therapeutic option that confers positive effects on cognitive performance and social functioning. (shrink)

Early in animal development, gradients of secreted morphogenic molecules, such as Sonic hedgehog (Shh), Wnt and TGFβ/Bmp family members, regulate cell proliferation and determine the fate and phenotype of the target cells by activating well‐characterized signalling pathways, which ultimately control gene transcription. Shh, Wnt and TGFβ/Bmp signalling also play an important and evolutionary conserved role in neural circuit assembly. They regulate neuronal polarization, axon and dendrite development and synaptogenesis, processes that require rapid and local changes in cytoskeletal organization and plasma (...) membrane components. A key question then is whether morphogen signalling at the growth cone uses similar mechanisms and intracellular pathway components to those described for morphogen‐mediated cell specification. This review discusses recent advances towards the understanding of this problem, showing how Shh, Wnt and TGFβ/Bmp have adapted their ‘classical’ signalling pathways or adopted alternative and novel molecular mechanisms to influence different aspects of neuronal circuit formation. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

¿El conflicto armado ha transformado los roles de la mujer en Colombia? En este artículo se quiere evaluar la diversidad de escenarios y roles que las mujeres adquirieron durante el conflicto armado en Colombia. Para dirigir el rumbo de esta investigación y la posibilidad de evaluar alguno escenarios de posacuerdo, este texto se propone: realizar una consideración epistemológica por parte del feminismo latinoamericano que tenga en cuenta la pluralidad de relatos violentos en Latinoamérica analizar relatos de mujeres partícipes en la (...) guerra que permitan evaluar el rol de la mujer más allá de su simple victimización; examinar la situación de la mujer dentro de los conflictos bélicos colombianos y presentar cómo se diferencia de las situaciones de guerra ocurridas en Europa. Todos estos puntos permiten evaluar cómo la guerra en Colombia ha sido fundamental para contemplar los roles de las mujeres más allá del de víctima, como, por ejemplo, las mujeres activistas que han participado en la reconciliación y el ejercicio de memoria histórica durante el acuerdo de paz y el posacuerdo. Dicho logro promueve un porvenir del feminismo que abre nuevos espacios de acción para la mujer, los cuales, debido a la limitación de este trabajo, quedan aún por explorar. (shrink)

This research presents an analysis of the learning strategies employed by students during confinement due to Covid-19 in the year 2021. The study sample consisted of 200 students from the Licenciado Benito Juárez García high school of the morning shift of the Benemérita Universidad Autónoma de Puebla. A survey was applied to measure the degree of satisfaction in relation to their use and impact on the acquisition of knowledge, allowing them to be more self-taught.The results show that the hypothesis was (...) partially fulfilled, since practice and organization are the learning strategies that most supported them in learning. (shrink)

Background: COVID-19 has taken many lives worldwide and due to this, millions of persons are in grief. When the grief process lasts longer than 6 months, the person is in risk of developing Complicated Grief Disorder. The CGD is related to serious health consequences. To reduce the probability of developing CGD a preventive intervention could be applied. In developing countries like Mexico, the psychological services are scarce, self-applied interventions could provide support to solve this problem and reduce the health impact (...) even after the pandemic has already finished.Aims: To design and implement a self-applied intervention composed of 12 modules focused on the decrease of the risk of developing CGD, and increasing the life quality, and as a secondary objective to reduce the symptomatology of anxiety, depression, and increase of sleep quality. The Intervention Duelo COVID follows the principles of User Experience and is designed according to the needs and desires of a sample of the objective participants, to increase the adherence to the self-applied intervention, considered one of the main weaknesses of online interventions.Methods: A Randomized Controlled Trial will be conducted from the 22nd of December of 2020 to the first of June 2021. The participants will be assigned to an intervention with elements of Cognitive Behavioral Therapy, Acceptance and Commitment Therapy, Mindfulness and Positive Psychology. The control group will be a wait-list condition, that will receive the intervention 1.5–2 months after the pre-measurement were taken. The Power Size Calculation conducted through G*Power indicated the need for a total of 42 participants, which will be divided by 21 participants in each group. The platform will be delivered through responsive design assuring with this that the intervention will adapt to the screen size of cellphones, tablets, and computers.Ethics and Dissemination: The study counts with the approval of the Research Ethics Committee of the Autonomous University of Ciudad Juárez, México, and it is registered in Clinical Trials. The article is sent and registered in clinical trials before the recruitment started. The results will be reported in future conferences, scientific publications, and media. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

Esta obra ofrece al lector un amplio relato de las enseñanzas de la Conferencia Episcopal Española a lo largo de todos los años posteriores al Concilio Vaticano II. Las enseñanzas de los Obispos se presentan según su temática, antecedentes y objetivos, y en su contexto social. Esta presentación permite al lector tener pleno conocimiento de la interpretación que los obispos hicieron de los acontecimientos históricos de la época. Por último, se añaden algunas observaciones críticas para comparar las ideas de los (...) obispos sobre los laicos con la doctrina del Concilio. (shrink)

El objetivo de esta investigación se centra en observar los eventos organizados por las empresas más responsables según el ranking MERCO, teniendo en cuenta si cumplen con las características de sostenibilidad definidas por la ISO 20121 sobre sistemas de gestión de sostenibilidad de eventos, que son: inclusividad, integridad, responsabilidad y transparencia. Para ello se analizarán todos los eventos, prestando especial atención a aquellos específicamente considerados como sostenibles. Los resultados muestran que menos de la mitad siguen criterios de sostenibilidad en su (...) realización. Llama la atención que la Norma ISO 20121 es de escasa aplicación en las organizaciones más responsables de España. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

El objetivo de esta investigación es determinar si existe influencia en los alumnos al elegir una carrera profesional por parte de los padres al manifestar estos un deseo diferido por obtener un título profesional y establecer el grado de satisfacción de los alumnos con su carrera elegida. La investigación se realizó dos etapas, la primera detecta si existe el deseo diferido de los padres por obtener un título profesional y la influencia de este sobre los alumnos. La segunda midió la (...) satisfacción de los alumnos con la carrera y el grado de influencia de los padres. El 79.31% de los padres presentan el deseo diferido por obtener un título profesional, de los cuales el 67% de ellos a influenciado alguno de sus hijos con su deseo, la satisfacción de los alumnos con su carrera está directamente relacionada con la influencia de los padres y con el semestre que cursa. Se concluye que el deseo diferido de los padres por obtener un título profesional existe en la mayoría de ellos y este se refleja en sus consejos para la selección de la carrera por parte del alumno y su grado de satisfacción. (shrink)

En este artículo se estudia un peculiar recurso discursivo de un cronista barroco del virreinato del Perú: un elogio de las mujeres criollas de la ciudad de Arequipa, que se transforma en una vindicación general de los indígenas como una forma de exaltar a la ciudad criolla a través de una serie de analogías históricas con experiencias e ideales de la tradición hispánica asumibles para una audiencia metropolitana.