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)

Learning Management System (LMS) platforms provide a wealth of information on the learning patterns of students. Learning Analytics (LA) techniques permit the analysis of the logs or records of the activities of both students and teachers on the on-line platform. The learning patterns differ depending on the type of Blended Learning (B-Learning). In this study, we analyse: (1) whether significant differences exist between the learning outcomes of students and their learning patterns on the platform, depending on the type of B-Learning (...) [Replacement blend (RB) vs. Supplemental blend (SB)]; (2) whether a relation exists between the metacognitive and the motivational strategies (MS) of students, their learning outcomes and their learning patterns on the platform. The 87,065 log records of 129 students (69 in RB and 60 in SB) in the Moodle 3.1 platform were analyzed. The results revealed different learning patterns between students depending on the type of B-Learning (RB vs. SB). We have found that the degree of blend, RB vs. SB, seems to condition student behavior on the platform. Learning patterns in RB environments can predict student learning outcomes. Additionally, in RB environments there is a relationship between the learning patterns and the metacognitive and (MS) of the students. (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)

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.

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)

_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)

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)

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)

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)

This article aims to theoretically analyse so-called character friendship from the perspective of emotions. From this angle, our research enables us to distinguish different types of emotions, and we propose a conceptual model of the hierarchy of the emotions of character friendship and their influence on social behaviour. With this model in hand, the article discusses whether other-oriented emotions fully explain the emotional underpinnings of character friendship. We find other-oriented emotions to be ambiguous because they may or may not be (...) selfless. Thus we question whether these emotions can adequately explain the bonding content of character friendship. We conclude that there is a higher affective tier related to moral emotions and moral behaviour, which we have labelled the ‘bonding feeling’. This feeling is described with reference to its historical precedents (Rof Carballo’s ‘affective warp’), thus explaining its particularity. (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.

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)

Freud supone el inicio de una escuela psicológica y filosófica. Ambos aspectos estan relacionados en sus escritos. La creacion de una metapsicología, sustituta de la metafísica, como una suerte de hermenéutica, es el núcleo de las observaciones de Leonardo Polo. Sus apreciaciones muestran un profundo conocimiento del psicoanálisis y de sus limitaciones intrinsecas. Ofrece también, sugerencias para abordar el estudio de la psicología como una ciencia coherente con el contexto científico en el que se halla su objeto propio.

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.

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)

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)

Este trabajo trata de la importancia que tienen los estudiantes de medicina para responder a las demandas de atención médica en México; alude al proceso histórico que determina esta situación y la construcción de la categoría “médicos en formación”; refiere las condiciones laborales, educativas y de salud de los estudiantes de medicina en las unidades médicas, y su impacto sobre la calidad de la atención médica. Desde la perspectiva ética y de los derechos humanos se plantea que los programas de (...) educación médica, y en particular la categoría de “médicos en formación”, pueden, paradójicamente, violentar tanto el derecho a la educación como el derecho a la atención médica, y dañar tanto la salud de los estudiantes como la de la población por ellos atendida. Se concluye que debe desarrollarse un nuevo respaldo ético docente asistencial para educación médica en las unidades de atención médica. (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 researches in artificial intelligence seeking to develop suitable software-support for legal reasoning. Recently; Rahman/Iqbal/Soufi (2020) 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 within Civil and Common Law of the dialogical framework developed in Rahman/Iqbal/Soufi (2020). 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 (known in Islamic Jurisprudence as qiyās al-'illa or correlational inference by the occasioning factor), we will illustrate the implementation of the framework with a brief discussion of some cases of legal reasoning based in Spanish Civil Law but where the accent is put in the emerging ruling rather than in the existing of a case as 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)

Respect for human life is central to medicine. In terminal patients, refractory symptoms are a niche of palliative sedation. This paper identi es, based on scienti c evidence, the survival in patients who received palliative sedation as compared to those who didn’t. We conducted a search for systematic reviews from 2000 to 2016, which were methodologically analyzed, and the results were then compared. For methodological reasons, meta-analysis could not be performed. It is concluded that terminal palliative sedation does not shorten (...) patients’ lives. The implementation of the principle of double effect related to the possible shortening of life was reformulated; the unwanted evil is the loss of consciousness. (shrink)

Este trabajo muestra la percepción de la población humana asentada en las siete áreas naturales protegidas federales de Baja California Sur, desde el punto de vista del conocimiento empírico sobre los cambios en el medio ambiente y recursos naturales ante efectos del Cambio Climático (CC). Se recolectaron datos a partir de la aplicación de 250 encuestas cualitativas en 2011. Los resultados muestran que la mayor parte de la población conoce el significado de CC y que los efectos que perciben son (...) reducción en la superficie forestal por cambio en uso de suelos, reducción de la actividad pesquera por cambios en las condiciones del mar, efectos negativos en el hato ganadero y frecuencia e intensidad de huracanes, aumento en sequías, falta de agua y reducción en la actividad ecoturística por cambios en las playas. Estudios han demostrado que la valoración subjetiva de la población humana contribuye a cambios en el comportamiento mediante una estrategia de adaptación y toma de conciencia del ciudadano. (shrink)

Este artículo muestra los resultados de un estudio de caso centrado en la puesta en marcha de un programa didáctico en un centro de primaria. El programa constó de dos actuaciones didácticas distintas en dos períodos de prácticum de magisterio. La primera se realizó con 2 grupos de 6º durante 5 sesiones y la segunda con 2 grupos de 5º durante 4 sesiones. Participaron 53 estudiantes. El tema escogido fue la Guerra Civil. Se combinaron conocimientos y emociones. De las observaciones (...) de la docente en prácticas, así como del análisis temático realizado sobre las intervenciones y producciones del alumnado, se evidencia cómo la simbiosis entre una educación patrimonial crítica, asentada sobre la memoria como forma de entender el paisaje, y la realización de salidas contextualizadas al entorno, refuerzan en el alumnado destrezas cívico-sociales. (shrink)

It has recently been argued by Davey (2014) that inconsistency is never tolerated in science, but only discretely isolated. But when talking about inconsistencies in science, not much attention has been paid to the inconsistencies between theory and observation. Here I will argue that inconsistency toleration actually takes place in science, and that when we examine actual inconsistent theories, inconsistencies between theory and observation look anything but homogeneous. I will argue, appealing to certain properties of empirical theories, especially holism, that (...) at least two sub-types of inconsistencies regarding theory and observation can be distinguished: those that satisfy a criterion of observational independence and those that do not. (shrink)

It is patently clear that theoretical difficulties in the understanding of human freedom exist, the roots of which can be found in classic psychological proposals. The western crisis may require reconsideration of freedom and responsibility as expressed in each person. One such proposal of this type begs clarification of the approaches that led to the loss of freedom in the existential horizon and thus of social dynamics. The purpose of this paper is to explain its roots in the psychoanalytic context. (...) Specifically there seems to be three theses that give way to this analysis: the role of the past in shaping the personality; the influence of the psychological workings as related to the handling of conflict as well as the understanding of psychoanalysis as hermeneutics. The three are united in the consideration of freedom as “liberation”, and the temporal dynamics implicit in this concept. We conclude that this is the origin of the limitation of the concept of freedom within psychoanalysis. (shrink)

Departing from Leibniz’s ontological argument, and specifically from the “possibility-complement” just as it appears in his texts, this article offers a detailed analysis of the very same concept of possibility. This is an attempt at showing its consistency in a very extreme metaphysical situation: the possibility of God without any reference to the world of possibility, contingency or eternal truths. The logic and real possibility, the merely possible, the relationship between possibility, compossibility and the Characteristic, are some of the questions (...) dealt with in this article. (shrink)

Lorraine Daston ha señalado la influencia que The emergence of probability de Ian Hacking ha tenido en su trayectoria intelectual y en su elección de la etiqueta epistemología histórica para describir su trabajo. Hacking, por su parte, ha respondido a estos señalamientos que, en primer lugar, Daston y sus colegas no hacen epistemología, sino que más bien estudian conceptos epistemológicos como objetos que evolucionan y mutan; en segundo lugar, que su trabajo sobre la probabilidad no es epistemología histórica sino, en (...) todo caso, lo que él llama metaepistemología histórica o, mejor aún, ontología histórica. En el presente trabajo, analizo en qué forma entienden Daston y Hacking el tipo de investigación que denominan respectivamente epistemología y metaepistemología histórica, y exploro sus convergencias y divergencias con el fin de establecer posibles relaciones, intereses y antecedentes compartidos. Por último, sostengo que la obra de Hacking puede ser visualizada como resultado de investigaciones que caracterizan a la epistemología histórica, como consecuencia de su interés, estimulado por la lectura de Michel Foucault, en el análisis de las condiciones históricas de posibilidad para la emergencia de conceptos y objetos científicos. (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.

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.

El artículo se divide en tres partes principales. La primera analiza la importancia que poseen las diversas declaraciones sobre derechos humanos entre sí y cómo han sido tomadas en cuenta en las legislaciones de los diversos países, en especial el caso de México.En la segunda parte, el autor analiza cómo es tratado el derecho a la vida y el estatuto personal del embrión humano en la Declaración Universal sobre Bioética y Derechos Humanos de la UNESCO.Por último, se muestra que la (...) ambigüedad que prevalece en el texto se reflejó en el Tribunal Europeo de Derechos Humanos. (shrink)