The aim of this study is to examine whether gender diversity on audit committees influences financial reporting quality by using panel data of Spanish listed firms. The financial reporting quality of firms is measured by the type of opinion received in the audit report. We estimate various panel data models of audit opinions and control for factors that are traditionally found to impact audit opinions. This study provides evidence to support the hypotheses that the percentage of females on ACs reduces (...) the probability of qualifications due to errors, non-compliance or the omission of information. Furthermore, the results also find that the percentage of female directors on ACs, the percentage of independent female directors on ACs and ACs chaired by females increase the likelihood of further transparency by disclosing audit reports with uncertainties and scope limitation qualifications. (shrink)

Business Ethics: A European Review, EarlyView.

The aim of this research is to examine what impact female institutional directors on boards have on corporate performance. Previous research shows that institutional female directors cannot be considered as a homogeneous group since they represent investors who may or may not maintain business relations with the companies on whose corporate boards they sit. Thus, it is not only the effect of female institutional directors as a whole on firm value that has been analysed, but also the impact of pressure-resistant (...) female directors, who represent institutional investors that only invest in the company, and do not maintain a business relation with the firm. We hypothesize that there is a non-linear association, specifically quadratic, between institutional and pressure-resistant female directors on boards and corporate performance. Our results report that female institutional directors on boards enhance corporate performance, but when they reach a certain threshold on boards, firm value decreases. In line with female institutional directors, pressure-resistant female directors on boards also increase firm value, but only up to a certain figure, above which they have a negative impact on firm performance. These findings are consistent with an inverted U-shaped relationship between female institutional directors and pressure-resistant female directors and firm performance. (shrink)

Human Action: a Comprehensive Proposal for Interdisciplinary Dialogue on Personality The need to categorize the personality is recurrent in philosophical, theological and, especially, psychological studies. However, the lack of dialogue between the different disciplines gives rise to analyzes that seem to divide human reality into 'parts', often incompatible with each other. In view of this problem, this article proposes the integral analysis of human action, seeking a psychological parameterization that is more adjusted to the complexity of the personality. Starting from (...) the integral vision of the action, the human behavioral and mental aspects commonly studied are seen as insufficient and the horizon is broadened with the reference to interiority. It is intended to achieve a more accurate vision of the complexity of human action. Interiority, parameterized as personal identity, relational intention, and existential positioning, calls for a renewed and related understanding of psychology, philosophy, and theology. (shrink)

Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation process with the purpose of reducing the negative externalities that come from their economic activities. Within this context, environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover, environmental marketing and orientation are seen as valuable strategies to improve a (...) firm's competitiveness. However, the literature that has analyzed the link between environmental strategies and firms' results has been inconclusive and contradictory. In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm's marketing strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing firms. The results show that environmental marketing positively affects firms' operational and commercial performance and this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who affirm that environmental strategies positively affect firm's competitiveness while reducing environmental impact. (shrink)

Journal Name: Semiotica Issue: Ahead of print.

Filosofía y antropología: interconexiones reúne ensayos en donde ambas disciplinas dialogan sobre cuatro campos vertebrales: conocimiento, lenguaje, política-poder y cultura. Respecto al conocimiento, se articulan las relaciones históricas, sus hermenéuticas y problemas éticos comunes. -/- A propósito del lenguaje, se aborda la construcción simbólica de los artefactos, la pragmática y las implicaciones lógicas en la práctica antropológica. Sobre el poder, se muestran los problemas sobre el pluralismo político, el mal, las feminidades y la transexualidad. En torno a la cultura, se (...) desarrolla la relación entre la arqueología y la estética de la imagen, el sujeto postmetafísico y, finalmente, la revolución y confrontación de la fenomenología en filosofía y antropología. Todos estos temas, recurrentes y emergentes para la antropología, se enriquecen a la luz de los planteamientos filosóficos. -/- El título de este libro busca hacer evidente la relación (las interconexiones) entre dos regímenes de sentido, disciplinas, ciencias, formaciones discursivas y hasta tradiciones académicas que, si bien se distinguen, comparten, no obstante, una zona limítrofe llena de coincidencias. La mayoría de los ensayos aquí reunidos hacen hincapié en la ínter, trans o multidisciplina, en pos de sostener, ilustrar o justificar las interconexiones entre la antropología y la filosofía. -/- El presente volumen resalta estas interconexiones en cuatro áreas específicas: conocimiento, lenguaje, poder y cultura. Destacan tres tipos de interacción posible: 1) respecto de los objetos de estudio; 2) a propósito de los métodos de investigación; y, finalmente, 3) en lo que toca a las diferencias en términos institucionales, donde cada disciplina se distinguiría por el tipo de agregados sociales de profesionales que la integran. (shrink)

Since it implies a reduction in the quality and the quantity of the natural resources, environmental degradation is a present day problem that requires immediate solutions. This situation is driving firms to undertake an environmental transformation process with the purpose of reducing the negative externalities that come from their economic activities. Within this context, environmental marketing is an emerging business philosophy by which organizations can address sustainability issues. Moreover, environmental marketing and orientation are seen as valuable strategies to improve a (...) firm's competitiveness. However, the literature that has analyzed the link between environmental strategies and firms' results has been inconclusive and contradictory. In this study, we propose and test a model that analyses how the implementation of ecological issues within a firm's marketing strategy and orientation influences organizational results. Data were obtained through a survey sent to Spanish manufacturing firms. The results show that environmental marketing positively affects firms' operational and commercial performance and this improvement will influence their economic results. Moreover, environmental marketing is revealed as an excellent strategy to obtain competitive advantages in costs and in product differentiation. Thus, this study agrees with the researchers who affirm that environmental strategies positively affect firm's competitiveness while reducing environmental impact. (shrink)

Although many of the factors that may influence donation have been identified, the timing of the interview in which families are asked for their authorisations seems to be decisive. However, there are few studies that analyse this process when the interview takes place. Qualitative techniques such as Participant Observation could help to better understand this process. One of the most recurring arguments against carrying out this type of study is the difficulty in complying with all the ethical requirements for any (...) research as defined in biomedical research guidelines and committees. This article aims to contribute to a discussion on the ethical viability of conducting an in situ study on family interviewing and proposes a strategy for minimising possible risks in designing a study of these characteristics. (shrink)

Delusions are one of the most classical symptoms described in schizophrenia. However, despite delusions are often emotionally charged, they have been investigated using tasks involving non-affective material, such as the Beads task. In this study we compared 30 patients with schizophrenia experiencing delusions with 32 matched controls in their pattern of responses to two versions of the Beads task within a Bayesian framework. The two versions of the Beads task consisted of one emotional and one neutral, both with ratios of (...) beads of 60:40 and 80:20, considered, respectively, as the “difficult” and “easy” variants of the task. Results indicate that patients showed a greater deviation from the normative model, especially in the 60:40 ratio, suggesting that more inaccurate probability estimations are more likely to occur under uncertainty conditions. Additionally, both patients and controls showed a greater deviation in the emotional version of the task, providing evidence of a reasoning bias modulated by the content of the stimuli. Finally, a positive correlation between patients’ deviation and delusional symptomatology was found. Impairments in the 60:40 ratio with emotional content was related to the amount of disruption in life caused by delusions. These results contribute to the understanding of how cognitive mechanisms interact with characteristics of the task in the context of delusional thinking. These findings might be used to inform improved intervention programs in the domain of inferential reasoning. (shrink)

El desarrollo de la tecnología y de la inteligencia artificial provocan desde hace años preguntas éticas y antropológicas. La Suma Teológica de Santo Tomás permite categorizar términos tecnológicos y establecer ontologías en clave filosófica. Con esta metodología de la Suma se va a estudiar aquí el término “metaverso” y sus implicaciones éticas. El artículo aporta además una revisión sistemática de literatura científica para elaborar un mapa de conocimiento desde un punto de vista cualitativo y cuantitativo que visibilice el impacto de (...) esta terminología emergente en la investigación. (shrink)

Introduction: Physical distancing under the coronavirus disease 2019 pandemic had a significant impact on lifestyles, including exercise routines. In this study, we examined the relationship between mental health and addictive behaviors, such as excessive exercise and the use of image and performance enhancing drugs across 12 sport disciplines.Materials and methods: A large cross-sectional sample of the adult population was surveyed. The mean age was 33.09. The number of male participants was 668. The use of IPEDs was assessed in conjunction with (...) psychometric measures such as the Exercise Addiction Inventory and the Appearance Anxiety Inventory. The participants were grouped into activity group and non-activity group according to the presence or absence of their exercise habits. The results were compared between these groups, as well as across sport disciplines, while taking into account the relationship between different psychological measures and IPEDs consumption.Results: The frequency of IPEDs use was higher among AG than NAG, although AG participants reported less history of addictions than NAG. The logistic regression analysis revealed that scores equal to or above cutoff points, in both the EAI and AAI, predicted the IPEDs use. Regarding the differences across the various sport disciplines, those who were involved in practicing Weight Lifting and Cross Fit were found to be more at risk of excessive exercising and more inclined to use a wide range of IPEDs.Conclusions: Although exercise could help to increase well-being and prevent addictions during the COVID-19 pandemic, our results show that those in the AG are particularly vulnerable to excessive IPEDs use. Sport disciplines associated with higher EAI and AAI scores have also shown a higher tendency to excessive IPEDs use. Furthermore, the factor of having above the cutoff scores in EAI or AAI in each sport could indicate larger IPEDs consumption regardless of the discipline. In light of the current findings, it is necessary to better define the “non-excessive” levels of exercise in various sport disciplines and an adequate intake of IPEDs to ensure the safety and well-being of people during a pandemic. (shrink)

El propósito, sistematizar la estrategia pedagógica de formación y evaluación de la investigación, orientada a estudiantes de pregrado vinculados a un semillero virtual, que conduce a la comunicación y divulgación académica-científica. Se utilizó una metodología cualitativa a partir del modelo para la sistematización de experiencias que describe cinco momentos (planeación; diseño; implementación; tutorización y seguimiento evaluativo). Demostró que la formación para la investigación requiere de la gestión del conocimiento aspectos relacionados con: personas, pedagogía, didáctica, recursos tecnológicos, procesos, técnicas e instrumentos (...) de evaluación alternativa y herramientas cognitivas, integradas a un entorno virtual de aprendizaje (EVA). Estos constituyen Indicadores de calidad. (shrink)

Eva María Rosa Martínez y David Martínez Rubio Facultad de Psicología, Magisterio y Ciencias de la Educación, Universidad Católica de … Read More →.

Eva María Rosa Martínez y David Martínez Rubio Facultad de Psicología, Magisterio y Ciencias de la Educación, Universidad Católica de … Read More →.

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)

Socially responsible business and ethical behaviour of companies have been of interest to academia and practice for decades. But the focus has almost exclusively been on large corporations while small- and medium-sized enterprises (SME) have not received as much attention. Thus, this paper focuses on socially responsible business practices of SME entrepreneurs or owner–managers in Germany. Based on the assumption that decision-makers in SMEs are the central point where all business activities start, members of a German entrepreneurs association were approached (...) in the course of a qualitative and quantitative survey. They were asked to assess in what way their social responsibility is expressed in specific management practices towards selected stakeholder groups. These practices in turn were assumed to result in perceived positive reactions of the respective stakeholders and subsequently to positively influence the firm's financial performance, i.e. cost reductions and increase in profits. In the paper, a research model is presented that elaborates the relationship between an SME executive's social responsibility and the value creation of a firm, i.e. whether (personal) values create (economic) value. It was found that socially responsible management practices towards employees, customers and to a lesser extent society have a positive impact on the firm and its performance. As such, values can create additional value. (shrink)

Socially responsible business and ethical behaviour of companies have been of interest to academia and practice for decades. But the focus has almost exclusively been on large corporations while small- and medium-sized enterprises (SME) have not received as much attention. Thus, this paper focuses on socially responsible business practices of SME entrepreneurs or owner–managers in Germany. Based on the assumption that decision-makers in SMEs are the central point where all business activities start, members of a German entrepreneurs association were approached (...) in the course of a qualitative and quantitative survey. They were asked to assess in what way their social responsibility is expressed in specific management practices towards selected stakeholder groups. These practices in turn were assumed to result in perceived positive reactions of the respective stakeholders and subsequently to positively influence the firm's financial performance, i.e. cost reductions and increase in profits. In the paper, a research model is presented that elaborates the relationship between an SME executive's social responsibility and the value creation of a firm, i.e. whether (personal) values create (economic) value. It was found that socially responsible management practices towards employees, customers and to a lesser extent society have a positive impact on the firm and its performance. As such, values can create additional value. (shrink)

La comprensión del conocimiento como sistema en el Tratado de la naturaleza humana de David Hume reconoce tres aspectos: primero, el conocimiento implica su distancia de la idea de sustancia y de ideas generales abstractas. Segundo, el conocimiento comprende la conexión entre impresiones e ideas. El enlace de nuestras impresiones e ideas surge del principio de asociación el cual ordena y reconfigura el conocimiento en virtud de la atracción, conexión articulada por las facultades de la memoria y la imaginación. Tercero, (...) el conocimiento constituye un sistema constituido por la reiteración de hábitos y costumbres configurados por el principio de asociación desde la relación integrada de impresiones e ideas. (shrink)

Contrary to the widespread concern about over-treatment at the end of life, today, patient preferences for palliative care at the end of life are frequently respected. However, ethically challenging situations in the current healthcare climate are, instead, situations in which a competent patient requests active treatment with the goal of life-prolongation while the physician suggests best supportive care only. The argument of futility has often been used to justify unilateral decisions made by physicians to withhold or withdraw life-sustaining treatment. However, (...) we argue that neither the concept of futility nor that of patient autonomy alone is apt for resolving situations in which physicians are confronted with patients' requests for active treatment. Instead, we integrate the relevant arguments that have been put forward in the academic discussion about ‘futile’ treatment into an ethical algorithm with five guiding questions: (1) Is there a chance that medical intervention will be effective in achieving the patient's treatment goal? (2) How does the physician evaluate the expected benefit and the potential harm of the treatment? (3) Does the patient understand his or her medical situation? (4) Does the patient prefer receiving treatment after evaluating the benefit-harm ratio and the costs? (5) Does the treatment require many resources? This algorithm shall facilitate approaching patients' requests for treatments deemed futile by the physician in a systematic way, and responding to these requests in an ethically appropriate manner. It thereby adds substantive considerations to the current procedural approaches of conflict resolution in order to improve decision making among physicians, patients and families. (shrink)

The aim of the present paper is to examine the contribution of evaluative conditioning (EC) to attitude formation theory in social psychology. This aim is pursued on two fronts. First, evaluative conditioning is analysed for its relevance to social psychological research. We show that conditioned attitudes can be acquired through simple co‐occurrences of a neutral and a valenced stimulus. Moreover, we argue that conditioned attitudes are not confined to direct contact with a valenced stimulus, but can be formed and dynamically (...) reformed indirectly, through association chains. Second, social research is examined in an effort to identify evaluative learning mechanisms. We suggest that several important phenomena in social psychology (e.g., ingroup favouritism, prejudice, name letter effect) are at least partly due to simple mechanisms of evaluative learning. The implications for attitude formation theory and for applied settings are discussed. (shrink)

Science is fundamentally devoted to generating original knowledge, and therefore concepts of scientific originality are keys to understanding its very essence. Scientific originality has long been thought of as discovery, but new studies of the humanities and social sciences have shown that other, discipline-specific concepts of originality are used in these fields of study. Does this finding also hold for disciplines in the natural science, medicine, and engineering? Are concepts of originality scientifically grounded or do they instead reflect extrascientific modes (...) of originality? These questions lie at the heart of research proposals responding to an initiative explicitly calling for original scientific projects. The proposals undergo a two-step analysis based on grounded theory[Per style, reference citation is not allowed in abstract section. Hence, we have deleted Charmaz, 2006. Please approve.]. First, three empirically identified modes of scientific originality are described: temporal, partially different, and revolutionary. The three modes of originality are consistent with extrascientific ones such as those in art and fashion. Second, six disciplines—two each in the natural science, medical, and engineering—are analyzed for ways the three modes of originality are used and for their associated disciplinary characteristics in order to identify discipline-specific concepts of originality. (shrink)

The paper argues that colouring is a conventional ingredient of literal meaning characterized by a considerable degree of semantic under-determination and a high degree of context-sensitivity. The positive, though tentative, suggestion made in the paper is that whereas in the case of words such as "but" and "damn" we are dealing with words lacking in specificity, in the case of pejoratives in general, and racist jargon in particular, we are dealing with words that express concepts that purport to describe the (...) world as being in a certain way. The circumstance that in certain contexts of utterance colouring can be cancelled out, does not show that it forms a detachable part of a word's literal meaning. It only shows that to account for the interplay between context, literal meaning and assertoric content is much trickier than meets the eye. (shrink)

When, if at all, can a federal political order expel a member state against its will? In political theory, expulsion has—unlike the scenario of secession as voluntary separation—so far received no...

A partir de las propuestas metodológicas de los Estudios del Imaginario, este trabajo busca mostrar que algunas de las principales tramas ideadas por Philip K. Dick tienen un sustrato gnóstico. Para ello, en primer lugar, mencionamos algunos datos biográficos que muestran el interés de Dick por el gnosticismo; en segundo lugar, identificamos mitemas idénticos entre ambos corpus (“este mundo es un engaño”; “este mundo es una prisión de hierro”; “el iniciado tiene un doble”; etc.). Con ello, esta investigación contribuye al (...) debate científico en torno a la recepción y reutilización de antiguos mitos en la literatura de ciencia ficción. (shrink)

Este artículo es una breve presentación de mi estudio de la obra de Gadamer durante el nacionalsocialismo, que se concentra en exponer el análisis de dos de sus publicaciones sobre Platón, significativas en el marco de las coyunturas políticas del nazismo. El propósito del estudio es contribuir a la investigación de las formas específicas de la filiación al nazismo por parte de los filósofos del nacional-conservadurismo alemán, aquellos que, no siendo nazis, dieron sin embargo su apoyo al régimen de formas (...) muy variadas, no doctrinarias, sino altamente "sugestivas". En este sentido, se puede observar cómo el recurso hermenéutico de la alusión, que es muy productivo en los procesos de recepción de los clásicos, se puso en este caso al servicio del nazismo, que no debe reducirse a sus formas más burdas y dogmáticas, sino entenderse como un proyecto que integró a unas élites más ilustradas. (shrink)

Illuminates childrens experiences of embodiment, inter-subjectivity, place, thing, time, and language through a dialogue between developmental research and ...