Business Ethics: A European Review, EarlyView.

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)

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)

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)

Many have contended that non-classical logicians have failed at providing evidence of paraconsistent logics being applicable in cases of inconsistency toleration in the sciences. With this in mind, my main concern here is methodological. I aim at addressing the question of how should we study and explain cases of inconsistent science, using paraconsistent tools, without ruining into the most common methodological mistakes. My response is divided into two main parts: first, I provide some methodological guidance on how to approach cases (...) of inconsistent science; and second, I focus on a peculiar type of formal methodologies for the scrutiny of inconsistent reasoning, the _Paraconsistent Alternative Approach_ (henceforth, PAA) and argue that PAA can enhance a more accurate understanding of sensible reasoning in inconsistent contexts. (shrink)

This study examines whether character strengths predict resilience (operationalized as stable or higher mental health and subjective well-being despite an adverse event) over a period of approximately one month during the COVID-19 pandemic lockdown in Spain. Using a longitudinal design, participants (N = 348 adults) completed online measures of sociodemographic data, information regarding their situation in relation to the COVID-19, character strengths, general mental health, life satisfaction, positive affect and negative affect. All variables were measured at Time 1 and Time (...) 2, except for sociodemographic and most COVID-related information (Time 1 only). Time 1 data collection was conducted between March 21, 2020 and April 2, 2020, i.e., approximately the second week of lockdown in Spain. Time 2 data collection was conducted between April 24, 2020 and May 18, 2020, after the Spanish government announced ita intention to progressively release the lockdown. A principal component analysis of character strengths was conducted. Five character strength factors were extracted: fortitude, goodness, intellectual, interpersonal, and restraint. Factor structures at Times 1 and 2 were highly consistent. All character strength factors at Time 1 correlated positively with life satisfaction and positive affect, and negatively with negative affect and mental health at T2 (higher scores in the mental health measure indicate poorer mental health). Fortitude strengths showed the highest correlations. We conducted a series of regression analyses with strength factors at Time 1 as predictors, and mental health, life satisfaction, and positive and negative affect as dependent variables, controlling for their baseline levels. To test the directionality of the relationship between strengths and the dependent variables, all analyses were reversed. All character strength factors predicted an increase in mental health. They also predicted positive affect, with the exception of strengths of restraint. Fortitude, intellectual and interpersonal strengths predicted an increase in life satisfaction. Finally, fortitude strengths, interpersonal strengths, and strengths of restraint, predicted a decrease in negative affect. None of the reversed analyses yielded significant effects. Limitations, implications, and possible character strengths-based interventions aimed at promoting mental health in the COVID-19 pandemic are discussed. (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)

It is relevant to interpret the perception that students with disabilities, teachers, and managers have about an inclusive educational program, to identify and describe the facilitators and barriers during the training of those students; analyze the relevance of the inclusive program from the perceptions of the participating actors; and assess the program's supports from the perception of students with disabilities. This is a mixed investigation of sequential design and phenomenological approach carried out through surveys and in-depth interviews with the actors.

This original article outlines a theoretical path and posterior critical analysis regarding two relevant matters in modern nursing: patterns of knowing in nursing and commodification contexts in contemporary health systems. The aim of our manuscript is to examine the development of basic and contextual nursing knowledge in commodified contexts. For this purpose, we outline a discussion and reflexive dialogue based on a literature search and our clinical experience. To lay the foundation for an informed discussion, we conducted a literature search (...) and selected relevant articles in English, Spanish, and Portuguese that included contents on patterns of knowing, commodification, and nursing published from 1978 to 2017. Globalization, commodification, and austerity measures seem to have negative effects on nursing. Work conditions are worsening, deteriorating nurse–patient relationships, and limiting reflection on practice. Nurses must develop knowledge to challenge and participate in institutional organization and public health policies. Development of nursing knowledge may be difficult to achieve in commodified environments. Consequently, therapeutic care relationships, healthcare services, and nurses' own health are compromised. However, by obtaining organizational, sociopolitical, and emancipatory knowledge, nurses can use strategies to adapt to or resist commodified contexts while constructing basic knowledge. (shrink)

Higher education in the 21st century faces the challenge of changing the way in which knowledge is conveyed and how teachers and students interact in the teaching-learning process. The current pandemic caused by SARS-CoV-2 has hastened the need to face up to this challenge and has furthered the need to approach the issue from the perspective of digitalisation. To achieve this, it is necessary to design training programmes geared towards teaching staff and which address both the use of technology and (...) instructional design aimed at promoting the development of self-regulated learning and automatic feedback systems. In this study, work was carried out with 23 teachers in a training programme conducted through Moodle. The aims were: to test whether there were any significant differences between the behaviour patterns of new teachers compared to experienced teachers, to determine whether clusters of behaviour patterns corresponded to the type of teacher and to ascertain whether the level of teacher satisfaction with the training activity in digital teaching will depend on the type of teacher. A quantitative as well as a qualitative design was applied. Differences were found in the behaviour patterns in the training activities for the development of rubrics and use of learning analytics systems in virtual learning environments. It was also found that the type of teacher did not correspond exactly to the behaviour cluster in the learning platform. In addition, no significant differences were found in the level of satisfaction between the two kinds of teacher. The main contribution this study makes is to provide a detailed description of the training stage as well as the materials required for its repetition. Further analytical studies are required on teacher perception of training programmes in digital teaching in order to provide personalised training proposals that lead to an effective use of teaching in digital environments. (shrink)

Ian Hacking has defined himself as a philosopher in the analytic tradition. However, he has also recognized the profound influence that Michel Foucault had on much of his work. In this article I analyse the specific imprint of certain works by Foucault—in particular Les mots et les choses—in two of Hacking’s early works: Why Does Language Matter to Philosophy? and The Emergence of Probability. I propose that these texts not only share a debt of Foucauldian thought, but also are part (...) of what I believe is Hacking’s central project: the analysis of the historical and situated conditions of possibility for the emergence of concepts and of objects, inspired also by the French philosopher’s thought. (shrink)

For almost 50 years, the Council of Europe through a series of documents has been helping to build up a set of rules, principles, and strategies related to culture, environment, ethics, and sustainable development. At the moment, one of the most important aims of the Council of Europe’s agenda deals with the elaboration of the General Principles for the Protection of the Environment and Sustainable Development, as raised in document CO-DBP (2003)2 related to the environmental subject. The intention of the (...) Council of Europe is to encourage national authorities to implement these General Principles into their national environmental policies. These principles should have an important effect, especially in those countries which are new members of the European Union. The primary target of this paper is the study of these principles and the setting of their entailed implications in order to establish a relation between values and policy making. Quite often, the conclusions adopted by the agreements generated within the framework of the European Union are controversial. Therefore, a study aiming to lay the foundations of these principles will make the exchange of ideas easier, providing a wider and more detailed scope in the European environmental policy. (shrink)

El proceso educativo sufrió un drástico cambio debido a la pandemia que padecimos a nivel mundial, tuvimos que aprender a usar las herramientas tecnológicas en la enseñanza y en el aprendizaje. Por lo que siguiendo esta tendencia planteamos la utilización de la aplicación “Física M-Lab” en su primera versión para la enseñanza de la cinemática.Como estamos en el campo de las ciencias sociales, utilizamos el diseño cuasiexperimental que nos permitió concluir en que los aprendizajes mejoraron significativamente.

The Post-genomic Era includes features both from a methodological and epistemic point of view and from an ontological perspective. Firstly, it incorporates new methods of high-throughput sequencing of DNA and RNA, and the development of complete genomes that allow a precise reference of the molecular results obtained. In addition, from an ontological perspective, the centre of gravity of the molecular processes is placed on the expression of genes, and the way in which such expression is regulated; these features turn the (...) attention towards the study of Gene Regulatory Networks, and in particular to the role of RNA. This new molecular-biological perspective based on new methodologies and approaches is affecting the existing Molecular Genetics Theory including the definition of gen and Central Dogma of Molecular Biology. An important philosophical challenges posed by this new situation is the question whether there is a sophistication of the present theory or a New Theory of Molecular Genetics and whether there is an incommensurability between this theory and the accepted theory. In this work we evaluate these changes in the light of Kuhn’s theory of scientific revolution in order to propose an alternative between a moderate and a strong view. According to the moderate one, the Post-genomic changes do not properly involve a paradigm shift or, if they do, they constitute a minor revolution. The strong view considers that, the anomalies disclosed in the Molecular Genetics Theory at conceptual and methodological level and the Post-genomic changes they lead to suppose a scientific paradigm shift. (shrink)

Resumen: Casablanca la bella de Fernando Vallejo continúa el diálogo que el narrador sostiene con la muerte en sus textos anteriores. La novela evidencia y despliega las obsesiones del autor a partir de la compra y restauración de Casablanca, antigua casa ubicada en el barrio Laureles, Medellín, y cifra de un antiguo esplendor, ahora devastado y vencido por el paso del tiempo. La refacción de la casona constituye una empresa utópica que, aunque condenada al fracaso, trasciende el plano arquitectónico y (...) alcanza alturas revolucionarias, políticas, en el delirio narrativo. La entronización del Corazón de Jesús cuando la casa es inaugurada se erige como la posibilidad de reunir a las presencias amadas en una fiesta heterotópica y soñar con ganarle la batalla no solo a Colombia, la mala patria, sino fundamentalmente a la destrucción y a la muerte. Así, la escritura deviene funeraria, poblada de los vestigios y de la irreductible presencia de los otros, los muertos y los animales, quienes encuentran un espacio hospitalario en el recuerdo y la memoria.: Casablanca la bella, the latest novel by Fernando Vallejo, is a continuation of the dialogue the writer has with Death in earlier works. The novel shows and displays the writer’s obsession from the moment he buys Casablanca, an old house in the Laureles neighbourhood, Medellin, and begins its restoration. The refurbishment of the large house, a symbol of long gone and devastated splendour, becomes a utopian enterprise that, though doomed to fail, transcends the architectural scope and reaches revolutionary, political, heights in the narrative delusion. The enthronement of the Sacred Heart when the house is reopened rises as the possibility to reunite the ghosts of loved ones in a heterotopic party and to dream of winning the battle not only over Colombia, the bad mother country, but most importantly over destruction and death. Thus, the writing becomes funerary, inhabited by remnants and the insurmountable presence of the others, the dead and the animals, who find a welcoming place in remembrance and memory. (shrink)

We can be hacked because there are not indiscreet questions but there are imprudent answers. The main aim of this paper is actually to learn how to create the best possible answers, the most prudent ones, in order to remain as safe as we can. That is what Hunting Hackers means: to think about what piece of information was relevant for the hacker and why that one in particular and not another. If we could preview our flaws then we would (...) be able to keep our zone safer from hackers. In order to reach this objective, we will analyse how the cryptic language known as Russian Cards operates. This study does not intend to show how the cryptic language is broken into, but to take advantage of the learning gifted in knowing the flaw itself. It is precisely in the learning of the flaw that we can find the answer to what and why we may be hacked. In proportion to the amount of flaw information at our disposal, we will be able to hunt hackers: to stop them completely or, at least, to weaken a possible hacker attack. (shrink)

The aim of this article is to apply the concept of synergy to the workings of memory in Alex Miller’s Landscape of Farewell by focusing on the relationship between its two main characters, M...

El presente artículo tiene el objetivo de reflexionar sobre los elementos que pueden constituir un modelo de crítica cultural feminista, pensado desde la intersección entre el campo de los estudios feministas y los estudios culturales críticos, con el ánimo de abonar a la discusión sobre el “giro cultural” del feminismo en Latinoamérica. Para ello, se visitan textos clásicos de los citados campos para dar un sentido histórico y epistemológico a la propuesta y se apuesta narrativa y políticamente por un ejercicio (...) de “fabulación”, en el cual se hace una metáfora de lo que significa “hacer trabajar la cultura”, desde posicionamientos feministas, por medio de la novela La historia sin fin (1979), de Michael Ende, argumentando que la defensa de Fantasía equivale a dotarnos de otros marcos de inteligibilidad, de otros paradigmas de pensamiento y acción, que aborden de frente la pregunta por el poder y se comprometan con proyectos de transformación social, en contextos específicos. (shrink)

Actualmente los avances biotecnológicos han superado los fines clásicos de la medicina. Se han producido cambios conceptuales importantes que han impactado en el constructo médico de la relación médico/paciente, como son: a) La diversidad del concepto de naturaleza humana; b) El concepto de corporeidad humana; c) El concepto subjetivo de autonomía; y, d) El valor de la calidad de vida. El análisis bioético de estos conceptos lleva a la comprensión de porqué la medicina actual podría encaminarse hacia una ‘medicina del (...) perfeccionamiento’ o ‘transhumanista’. La conclusión muestra que la medicina acepta la aplicación de los avances en la biotecnología bajo los postulados clásicos enfocados al campo de la salud y que es preciso emprender una profunda reflexión sobre la aplicación de los mismos, con la finalidad de aportar mejoras o nuevas funciones a sujetos sanos. (shrink)

Este artículo tiene como objetivo general fundamentar el mapa de funciones del docente de investigación -a quien las autoras han designado como LOI-, con el fin de que sirva de base a la generación del estándar de competencia en la enseñanza de la metodología para asegurar el aprendizaje significativo desde el enfoque constructivista. El estudio presenta los resultados alcanzados en dos conglomerados, uno que recibe la enseñanza tradicional de metodología y otro que considera el nuevo enfoque establecido en el Mapa (...) de funciones LOI, y su impacto en la eficiencia terminal y la disminución de la deserción universitaria. (shrink)

En este artículo se formula un análisis crítico sobre el uso de Rúbricas durante los ejercicios de coevaluación entre pares sobre su desempeño en la investigación desarrollada en los estudios de posgrado. Las entrevistas a estudiantes y docentes muestran cómo se profundiza y amplía la comprensión de la descripción académica sobre el resultado que se busca por la aplicación de la metodología, debido a la observación contrastada del trabajo propio con el desempeño de los demás, de acuerdo con el sistema (...) de la enseñanza de la metodología de investigación propuesta por Alcántara y Ramírez (2022). (shrink)

_Defensione delle donne_, de Agostino Strozzi, es una de las obras filóginas más significativas en lengua italiana compuesta a finales del siglo XV. Nos consta la existencia de dos versiones recogidas en dos manuscritos que presentan contrastes significativos entre ambas. Una de ellas más extensa y, sobre todo, más radical en sus argumentos en defensa de las virtudes femeninas, está dedicada a su prima Margherita Cantelmo. En esta comunicación se describe y profundiza en los contrastes presentes en ambas versiones o, (...) dicho con otras palabras, en lo que podemos considerar como dos misteriosos manuscritos. (shrink)

La presente investigación tiene como objetivo identificar necesidades del sector del cuero calzado y marroquinería de la ciudad de Bogotá, a nivel de digitalización. Investigación mixta de carácter exploratorio, de corte transversal, cuyos resultados evidencian la apremiante necesidad de programas y estrategias que permitan a pequeños y microempresarios generar sinergias diseñadas de manera explícita, que respondan a solucionar problemas neurálgicos para estas industria, en dinámicas de transferencia de conocimiento principalmente a nivel de competencias tecnológicas, acompañamiento en procesos de digitalización que (...) les ayuden a mantenerse vigentes frente a la nueva normalidad y a adaptarse a las dinámicas que esta imponga. (shrink)

Nowadays, there is a quite considerable amount of literature on the use of analogy or more generally of inferences by parallel reasoning in contemporary legal reasoning and particularly so within Common Law. These studies are often motivated by research in artificial intelligence seeking to develop suitable software-support for legal reasoning. Recently, Rahman et al. developed a dialogical approach in the framework of Constructive Type Theory to what in Islamic Jurisprudence was called qiyās or correlational inferences. In their last chapter the (...) authors suggested that such an approach contributes to the study of patterns of reasoning by precedent cases within contemporary Common Law. In the present paper we will further motivate the deployment of the dialogical framework developed in Rahman et al. within Civil and Common Law. After a presentation of Scott Brewer’s take on analogy within Common Law, that has striking structural similarities to reasoning by precedent case rooted in ratio legis, we will illustrate the implementation of the framework with a brief discussion of some cases of legal reasoning based on Spanish Civil Law but where the accent is put in the emerging ruling rather than in the existing of a case in Common Law. Moreover, quite surprisingly, the case under study suggests that even cases of Law interpretation fit the argumentation pattern of qiyās al-‘illa. A caveat: in the present paper we will focus mainly in discussing the dynamics of the meaning constitution involved rather than in setting the rules of the underlying dialogical framework, the latter is the subject of a follow-up paper. (shrink)

Los pacientes con síndrome braquicefálico suponen un reto para el anestesiólogo, ya que la mayoría de ellos tienen alteraciones en el sistema respiratorio que convierten a estos animales en pacientes de riesgo.

The objective of this work was to construct and validate an instrument for assessing resilience to suicide attempts in a Spanish clinical population that has made a previous attempt, and to verify its efficacy for predicting future suicide reattempts at 6 months. For the construction of a Scale of Resilience to Suicide Attempts the theoretical-rational strategy was used. The constructed SRSA-18 consisted of 18 items and 3 subdimensions, had high internal consistency and a high positive correlation with the Suicide Resilience (...) Inventory-25, SRI-25, and to a lesser extent with general resilience scales such as the Connor-Davidson Resilience Scale, CD-RISC and the Resilience Scale of 14 items, RS-14. Additionally, a specific SRSA-18 score predicted future suicide reattempts 6 months after the first attempt. This new scale assesses in a brief and rapid way, through protective factors rather than risk factors, the level of resilience to the suicide attempt in specific clinical subpopulations in hospital emergency services, being able to prevent suicide reattempts with higher lethality. (shrink)

In the context of comparing linguistic profiles across neurodevelopmental disorders, Down syndrome has captured growing attention for its uneven profile. Although specific weaknesses in grammatical and phonological processing have been reported, research evidence on phonological development remains scarce, particularly beyond early childhood. The purpose of this study was to explore the phonological profiles of children and adolescents with Down syndrome. The profiles were based on the frequency and relative proportion of the processes observed by classes, and they were compared to (...) those of typically developing preschool children of similar verbal age. A complementary goal was to assess the effect of two different methods of elicitation: a test of articulation and spontaneous speech sampling. Finally, intergroup and intragroup differences in full match percentages between three positions at syllable-level were assessed. The results of the present study confirmed that the frequency of phonological processes in children and adolescents with DS is atypically high and is above what is expected for lexical age and at the same level as grammatical age. Highly increased frequency of processes, consistent in all kinds of processes and positions at the syllable-level, and asynchronous with verbal age and mental age suggest atypical developmental trajectories of phonological development in the Down syndrome population. (shrink)

Social network sites are a new communication channel to convey CSR information. They are interactive channels that let users participate, spread content and generate positive and negative electronic word-of-mouth about companies that can dramatically affect their reputation and future business. To identify the factors behind this behaviour, we designed a causal model to explain the intention to both comment on and share a negative corporate social responsibility news posted on Facebook. We included the following as explanatory variables: social consciousness, environmental (...) consciousness, information usefulness, corporate image and attitude towards sharing and commenting on CSR news. We surveyed 208 Facebook users who evaluated a fictitious news item about an environmental issue. We observed that social and environmental consciousness influences the usefulness of information and the attitude towards behaviour, which may explain the eWOM intention of the specific news. However, corporate image can cause people to refrain from generating eWOM and spreading the news on their friend social network. (shrink)

La constitución dogmática sobre la Iglesia del concilio Vaticano II profundiza en las relaciones entre la Tercera Persona de la Santísima Trinidad y la Virgen María. La santidad original de la Virgen, formada por el Espíritu Santo como nueva criatura, requerirá de ella una actitud activa y consciente, como colaboradora única en su obra. De este modo, la Madre de Dios aparece con las notas de “Casa de Dios”, “Theotokos” y “Madre de la Iglesia”. La obra de H. Mühlen (...) se convierte en referencia canónica obligada para la recta comprensión de esa relación pneumatológica. (shrink)

We aim to map out the points of confluence between phronesis and emotion, as well as the nature of this confluence. We do so based on philosophical and psychological explanations of emotions and phronesis. Making sound decisions, which requires phronesis, is an important matter, but its relationship with emotions has only just begun to be studied. We propose that the interplay between phronesis and emotion is possible (rather than inevitable) because both have a cognitive-behavioural structure and because emotions are hierarchical. (...) In the case of emotion, there are no gaps between the cognitive and behavioural dimensions, while phronetic acts can only manifest if cognitive and behavioural aspects are activated simultaneously. The confluence we identify is bidirectional and involves mutual enrichment in this dual dimension. On the one hand, phronesis enriches emotion because it involves extra subjective knowledge and allows emotion to be directed towards higher goals. On the other hand, emotions enrich phronesis because phronesis makes decisions based on sensitive preferences and because emotions confirm correctness in the context of moral decision making. Methodologically, this study is theoretical and interdisciplinary, as our approach is both philosophical and psychological. Philosophy helps us to improve the conceptual foundation of the construct, while psychology provides an analysis of the emotional process, allowing philosophy to understand how emotional evaluation-assessment and motivation lead to decision making. (shrink)

The analysis of difference and identity questions brought Iris Marion Young to develop a metaphor of collective identity, the city, which included the diversity that characterizes all human groups. This article honors Iris Marion Young by challenging the question of identity in contemporary feminism and social sciences. María Martínez González argues that we need new identity and collective identity metaphors in order to understand the complexity of contemporary feminist praxis.

From Leonardo Polo's philosophy it is possible to clarify the object and specific method of psychology, overcoming in this way the situation of the "problematic science". Its relation to anthropology and some sciences as physics, biology and ethics can also be investigated. To do so, Polo takes notions again from Aristotle's psychology and the contributions of cybernetics. A reflection of these characteristics allows us to rectify and extend the scientific possibilites of psychology, avoiding reductionisms and sincretisms.