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)

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.

ABSTRACTIn the process of teaching law, is necessary to address some aspects that are not framed in strictly legal knowledge and require different strategies to be approach by the professor. An exa...

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)

Se analiza el papel del pathos como condición de emergencia tanto del logos como de la episteme, lo cual nos lleva reconocer que a la par de una concepción “intelectualista” de la teoría platónica del conocimiento, en la que es necesaria la supresión de todos los elementos irracionales que nublan el juicio, existe otra perspectiva, sobre todo sustentada en el Fedro, en la cual el pathos, expresado como manía amorosa, no es solamente una etapa a superar para acceder a la (...) intuición de las Formas, sino que ella misma se convierte en una experiencia cognitiva que devuelve al conocimiento su carácter humano.We analyze the role of pathos as emergency condition for both, logos and episteme, which leads us to recognize that along with an intellectual conception of the Platonic theory of knowledge, that demands to abolish all irrational elements that cloud the judgment, there is another perspective, especially supported by the Phaedrus, in which pathos, understood as love like madness, is not just a stage to overcome in order to arrive at the intuition of Forms, but it becomes itself a cognitive experience that gives back to knowledge its human nature. (shrink)

This article examines the confluence of extractivism, violence, and their resistance in the context of left governance – specifically the case of Ecuador – through an engagement with the concept of populism. Alongside Bolivia and Venezuela, Ecuador has long been associated with the rise of radical populism and with it an ‘autocratic turn’ in Latin America. Dispensing with overdetermined accounts of populism as either the anti-thesis or essence of democracy, this article proposes a third lens – dual populisms – to (...) better grapple with the neocolonial turn toward intensified natural resource extraction and violence. That this intensification took place in the context of a left-in-power in Ecuador was initially surprising given previous alliances between President Correa’s party and Indigenous and environmental movements, and its rejection of capitalist and neoliberal developmentalism. With the expansion of extractive industries, and its accompanying violence increasingly becoming a global phenomenon, dual populism posits a third position – one that is at once top-down, state centered, and also bottom-up and social movement focused – to better account for the complex dynamics at work within this turn. (shrink)

Justo antes de la pandemia por COVID-19, la Organización Mundial de la Salud definió unas prioridades de trabajo para la década 2020-2030. Un grupo interdisciplinario de profesionales de la salud reflexiona sobre estas prioridades, determinando unas categorías de análisis y, desde una perspectiva bioética, analiza cada una de ellas, ve su pertinencia, algunos eventos causales, las implicaciones que pueden tener si no son enfrentadas adecuadamente y hace sugerencias sobre la forma de llevarlas a cabo. En esta primera entrega se analiza (...) el primer grupo de prioridades estratégicas: “poblaciones más sanas”. En las conclusiones se destaca la conveniencia de acometer cada una de ellas de una manera colaborativa, gubernamental y privada; de reestructurar el sector salud con base en estas prioridades, aprovechando la experiencia obtenida en la lucha contra el COVID-19. La relación del ser humano con el medio ambiente también debe cambiar, apelando a la responsabilidad humana por el cuidado del planeta. (shrink)

Background: The prevalence of anxiety and depression in young students is associated with biosocial factors and scholastic stress. However, few studies have evaluated emotional-affective symptoms that are related to the immune system and antioxidant parameters in young individuals without diagnoses of affective disorders.Aim: This study aims to assess the relationship between emotional-affective symptoms and glutathione concentrations and CD4 and CD8 lymphocyte counts in college students.Methods: College students completed standardized psychometric instruments, including the Perceived Stress Scale, Hamilton Anxiety Scale, Beck Depression (...) Inventory, Familiar Social and Friends Support Scale, and Rosenberg Scale. Blood samples were biochemically analyzed. Analyses of variance were conducted between four groups according to symptom severity.Results: A considerable prevalence of stress, anxiety, and depression symptoms was observed and negatively correlated with self-esteem and socio-familiar support. Perceived stress was sexually dimorphic. Although biochemical parameters were within reference ranges, glutathione, CD4, and CD8 tended to be lower in participants with anxiety and depression symptoms, which may be of predictive value.Conclusion: The relationship between antioxidant/immune parameters and socio-affective scores is latent in undiagnosed college students who might develop affective disorders. The findings suggest that during the initial development of affective disorders, stress management strategies should be implemented to help college students cope with the academic load and monitor negative changes in their physiological state. (shrink)

El artículo sostiene una relación fundacional entre la visión bioética potteriana con el cometido de la sostenibilidad. Teniendo en cuenta que V. R. Potter no desarrolló conceptualmente cómo y desde qué enfoque tendría que entenderse la sostenibilidad de la humanidad, se hace necesario mostrar tal desarrollo conceptual. Así, la visión bioética potteriana podría ser repensada y actualizada para enfrentar el desafío de la humanidad en la época actual. En este orden de ideas, se propone analizar descriptivamente los enfoques teóricos y (...) las ampliaciones conceptuales del concepto de sostenibilidad para reconocer en qué sentido contribuyen a la construcción de una supervivencia aceptable para la humanidad, en términos de la bioética global. Para esto, se presenta el eje teórico del desarrollo sostenible, del cual se resalta su componente sistémico e intergeneracional, sin dejar de exponer las críticas a su estructura de crecimiento económico y la incompatibilidad de esto con la visión bioética potteriana. Seguidamente, se expone la propuesta alternativa del ecodesarrollo y de la racionalidad ambiental, como elementos importantes para ampliar el paradigma de la sostenibilidad. Finalmente, se concluye con una integración de los elementos de ambos ejes teóricos como un punto de partida para pensar en la sostenibilidad de una visión bioética. (shrink)

En el presente artículo se hace un recorrido por la idea de comunidada través de algunos pensadores contemporáneos que han tratado de repensar el estar en común asumiendo algunas de sus paradojas. Para autores como Roberto Esposito, Jean-Luc Nancy y Giorgio Agamben, pensar “la comunidad” implica reflexionarla a partir de las paradojas y contrasentidos que contiene, tanto anivel conceptual como a nivel de la realidad cotidiana. La paradoja central que resume tales contrasentidos es la que afirma que la comunidad es (...) realizable solo en la medida en que no lo es. Cercana a la paradoja de Russell, tal aporía nospermite reconocer la diferencia entre una comunidad que se hace cargo de sus contrasentidos e incoherencias, la comunidad de la crisis, y otra que al concebirse en términos unívocos y absolutos, es decir, que no se hace cargo de sus antinomias y contradicciones, nos lleva a lo que hemos llamado crisis de la comunidad. (shrink)

El presente trabajo recupera, caracteriza y evalúa el marco antropológico subyacente en la Declaración de los Derechos Humanos de 1948. Para este propósito, se utilizó como metodología el análisis del discurso y una evaluación antropológica de su contenido en relación directa con la Bioética contemporánea y sus problemas más sobresalientes. doi: 10.5294/pebi.2015.19.2.4.

Se analiza el papel del pathos como condición de emergencia del logos y de la episteme, lo cual nos lleva a reconocer que a la par de una concepción "intelectualista" de la teoría platónica del conocimiento, en la que es necesaria la supresión de todos los elementos irracionales que nublan el juicio, existe otra perspectiva, sobre todo sustentada en el Fedro, en la cual el pathos, expresado sea como asombro, como sufrimiento o como manía amorosa, no es solamente una etapa (...) que se debe superar para acceder a la intuición de las Formas, sino que ella misma se convierte en una experiencia cognitiva que devuelve al conocimiento su carácter humano. We analyze the role of pathos as emergency condition for both, logos and episteme, which leads us to recognize that along with an intellectual conception of the Platonic theory of knowledge, that demands to abolish all irrational elements which cloud the judgment, there is another perspective, especially supported by the Phaedrus, in which pathos, understood as astonishment, suffering or love madness, is not just a stage to overcome in order to arrive to the intuition of Forms, but it becomes itself a cognitive experience that gives back to knowledge its human nature. (shrink)

En los procesos sociopolíticos de superación de los conflictos armados, la recuperación de la Memoria histórica está ocupando un lugar central debido al papel que está juega para una efectiva reconciliación donde la verdad, la reparación y el perdón forman parte de ese proceso. La experiencia cristiana, como comunidad de memoria tiene mucho que aportar en la medida que articule la reflexión crítica sobre qué memoria, desde dónde, desde quiénes; con el potencial liberador del Dios que se pone del lado (...) de las víctimas y desde ellas no deja que se olvide su dolor sino que busca transformarlo. Además incorporar la perspectiva de género, permite reconocer las diferencias genéricas que influyen en la recuperación de la memoria histórica. Mostrar la relevancia de estas articulaciones, es el propósito de este artículo con la invitación a transformar la pastoral urbana que pretende acompañar a las personas en situación de desplazamiento. In socio-political processes of overcoming armed conflict, the Historical Memory is taking a central point because of the role it plays for effective reconciliation where "truth, reparation and forgiveness" are part of that process. Christian experience, as memory community has much to contribute to articulate the critical reflection about what memory, from where, from whom; with the liberating potential of the God who takes the side of the victims and doesn’t allow to forget them neither their pain and seeks transformation. Besides, incorporate the gender perspective, allow to recognize the gender differences and their influences in the recovery of historical memory. Show the relevance of these articulations is the purpose of this article with an invitation to transform urban pastoral in order to support displaced people. (shrink)

Monetary intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the dark side of monetary Intelligence and behavioral economics—dishonesty. Dishonesty, a risky prospect, involves cost–benefit analysis of self-interest. We frame good or bad barrels in the environmental context as a proxy of high or low probability of getting caught for dishonesty, respectively. We theorize: The magnitude and intensity of (...) the relationship between love of money and dishonest prospect may reveal how individuals frame dishonesty in the context of two levels of subjective norm—perceived corporate ethical values at the micro-level and Corruption Perceptions Index at the macro-level, collected from multiple sources. Based on 6382 managers in 31 geopolitical entities across six continents, our cross-level three-way interaction effect illustrates: As expected, managers in good barrels, mixed barrels, and bad barrels display low, medium, and high magnitude of dishonesty, respectively. With high CEV, the intensity is the same across cultures. With low CEV, the intensity of dishonesty is the highest in high CPI entities —the Enron Effect, but the lowest in low CPI entities. CPI has a strong impact on the magnitude of dishonesty, whereas CEV has a strong impact on the intensity of dishonesty. We demonstrate dishonesty in light of monetary values and two frames of social norm, revealing critical implications to the field of behavioral economics and business ethics. (shrink)

Uno de los problemas centrales que el filósofo francés Bernard Stiegler ha abordado para sostener una constitución tecno- lógica de la humanidad, es la cuestión del origen del hombre. El asunto recae en preguntarse si es posible pensar quién es el hombre desde esta tesis, sin volver a la metafísica o la filosofía trascendental. Esta posición ha de estar enraizada en una ontología que aprehenda el componente causal a nivel relacional, dejando de lado las explicaciones en las cuales la causa (...) es substancialista. Para dar desarrollo a esta propuesta, este artículo se compone de dos partes generales: la primera está destinada a presentar hasta dónde sigue y en dónde se separa Stiegler de la concepción zoo-antropológica de André Leroi-Gourhan sobre el origen del hombre; para luego explicar las bases epistemológicas y ontológicas sobre las que Stiegler erige sus tesis tecno-ontológica de la humanidad; a saber: los fundamentos de la transducción simondoniana y la diferancia derridiana. (shrink)

Research Ethics Committees have the responsibility to protect the participants involved in researches and to guarantee the ethical behavior of researchers. In some institutions, such committees also review scientific projects of non-pharmaceutical areas, Public Health and Health Economics. Within this framework, the article analyzes what it means to be part of a Research Ethics Committee in a hospital or university based on personal experience as a community representative. By means of the convenience sampling technique, implemented in four Colombian cities that (...) have GCP-certified committees by INVIMA –National Institute for the Control of Medications and Food–, and by means of content analysis, based on fixed and emergent categories; the experience, perception, participation, representation, and ethical aspects are described as well as the learning process and personal contributions. Findings prove that representatives interviewed have been benefited by learning clinic and epidemiological aspects without necessarily being “experts in the community”. However, they seem not to recognize clearly the population they represent, which might lead these communities to being affected by certain particular studies. The article suggests to work on the minimal common elements that a community representative should possess to appropriately protect participants. (shrink)

Monetary Intelligence theory asserts that individuals apply their money attitude to frame critical concerns in the context and strategically select certain options to achieve financial goals and ultimate happiness. This study explores the bright side of Monetary Intelligence and behavioral economics, frames money attitude in the context of pay and life satisfaction, and controls money at the macro-level and micro-level. We theorize: Managers with low love of money motive but high stewardship behavior will have high subjective well-being: pay satisfaction and (...) quality of life. Data collected from 6586 managers in 32 cultures across six continents support our theory. Interestingly, GDP per capita is related to life satisfaction, but not to pay satisfaction. Individual income is related to both life and pay satisfaction. Neither GDP nor income is related to Happiness. Our theoretical model across three GDP groups offers new discoveries: In high GDP entities, “high income” not only reduces aspirations—“Rich, Motivator, and Power,” but also promotes stewardship behavior—“Budget, Give/Donate, and Contribute” and appreciation of “Achievement.” After controlling income, we demonstrate the bright side of Monetary Intelligence: Low love of money motive but high stewardship behavior define Monetary Intelligence. “Good apples enjoy good quality of life in good barrels.” This notion adds another explanation to managers’ low magnitude of dishonesty in entities with high Corruption Perceptions Index. In low GDP entities, high income is related to poor Budgeting skills and escalated Happiness. These managers experience equal satisfaction with pay and life. We add a new vocabulary to the conversation of monetary intelligence, income, GDP, happiness, subjective well-being, good and bad apples and barrels, corruption, and behavioral ethics. (shrink)

Corruption involves greed, money, and risky decision-making. We explore the love of money, pay satisfaction, probability of risk, and dishonesty across cultures. Avaricious monetary aspiration breeds unethicality. Prospect theory frames decisions in the gains-losses domain and high-low probability. Pay dissatisfaction (in the losses domain) incites dishonesty in the name of justice at the individual level. The Corruption Perceptions Index, CPI, signals a high-low probability of getting caught for dishonesty at the country level. We theorize that decision-makers adopt avaricious love-of-money aspiration (...) as a lens and frame dishonesty in the gains-losses domain (pay satisfaction-dissatisfaction, Level 1) and high-low probability (CPI, Level 2) to maximize expected utility and ultimate serenity. We challenge the myth: Pay satisfaction mitigates dishonesty across nations consistently. Based on 6500 managers in 32 countries, our cross-level three-dimensional visualization offers the following discoveries. Under high aspiration conditions, pay dissatisfaction excites the highest- (third-highest) avaricious justice-seeking dishonesty in high (medium) CPI nations, supporting the certainty effect. However, pay satisfaction provokes the second-highest avaricious opportunity-seizing dishonesty in low CPI entities, sustaining the possibility effect—maximizing expected utility. Under low aspiration conditions, high pay satisfaction consistently leads to low dishonesty, demonstrating risk aversion—achieving ultimate serenity. We expand prospect theory from a micro and individual-level theory to a cross-level theory of monetary wisdom across 32 nations. We enhance the S-shaped Curve to three 3-D corruption surfaces across three levels of the global economic pyramid, providing novel insights into behavioral economics, business ethics, the environment, and responsibility. (shrink)

This volume has 41 chapters written to honor the 100th birthday of Mario Bunge. It celebrates the work of this influential Argentine/Canadian physicist and philosopher. Contributions show the value of Bunge’s science-informed philosophy and his systematic approach to philosophical problems. The chapters explore the exceptionally wide spectrum of Bunge’s contributions to: metaphysics, methodology and philosophy of science, philosophy of mathematics, philosophy of physics, philosophy of psychology, philosophy of social science, philosophy of biology, philosophy of technology, moral philosophy, social and political (...) philosophy, medical philosophy, and education. The contributors include scholars from 16 countries. Bunge combines ontological realism with epistemological fallibilism. He believes that science provides the best and most warranted knowledge of the natural and social world, and that such knowledge is the only sound basis for moral decision making and social and political reform. Bunge argues for the unity of knowledge. In his eyes, science and philosophy constitute a fruitful and necessary partnership. Readers will discover the wisdom of this approach and will gain insight into the utility of cross-disciplinary scholarship. This anthology will appeal to researchers, students, and teachers in philosophy of science, social science, and liberal education programmes. 1. Introduction Section I. An Academic Vocation Section II. Philosophy Section III. Physics and Philosophy of Physics Section IV. Cognitive Science and Philosophy of Mind Section V. Sociology and Social Theory Section VI. Ethics and Political Philosophy Section VII. Biology and Philosophy of Biology Section VIII. Mathematics Section IX. Education Section X. Varia Section XI. Bibliography. (shrink)

Recent EEG studies on the early postmortem interval that suggest the persistence of electrophysiological coherence and connectivity in the brain of animals and humans reinforce the need for further investigation of the relationship between the brain’s activity and the dying process. Neuroscience is now in a position to empirically evaluate the extended process of dying and, more specifically, to investigate the possibility of brain activity following the cessation of cardiac and respiratory function. Under the direction of the Center for Healthy (...) Minds at the University of Wisconsin-Madison, research was conducted in India on a postmortem meditative state cultivated by some Tibetan Buddhist practitioners in which decomposition is putatively delayed. For all healthy baseline and postmortem subjects presented here, we collected resting state electroencephalographic data, mismatch negativity, and auditory brainstem response. In this study, we present HB data to demonstrate the feasibility of a sparse electrode EEG configuration to capture well-defined ERP waveforms from living subjects under very challenging field conditions. While living subjects displayed well-defined MMN and ABR responses, no recognizable EEG waveforms were discernable in any of the tukdam cases. (shrink)

RESUMEN El presente trabajo describe los cambios estratégicos del Centro de Inmunología y Productos Biológicos de la Universidad de Ciencias Médicas de Camagüey que contribuyen a la formación profesional, la investigación y los servicios científico técnicos. Recoge los resultados obtenidos desde el 2015 hasta el 2017. Los referentes teóricos permiten un acercamiento epistémico que facilita la relación con el conocimiento y la creación de concepciones para abordar los problemas de salud. El centro tiene cuatro proyectos asociados a programas y 11 (...) institucionales. Se posee 2,7 publicaciones por autor y 18 participaciones en eventos, de ellos, ocho internacionales. Se perfecciona un sistema de gestión de la calidad, nueve servicios científico-técnicos, diversos servicios a la docencia y proyectos de investigaciones. Se aprovecha el potencial que genera el proceso de auto-organización del trabajo colectivo, para un mejor funcionamiento, sinergia y sustentabilidad de la gestión de una unidad de desarrollo e innovación. ABSTRACT The present work describes the strategic changes of the Center of Immunology and Biological Products of the University of Medical Sciences of Camagüey that contributes to the professional training, the investigation and the technical-scientist services. It gathers the results obtained from 2015 to 2017. The theoretical bases allow an epistemic approach that facilitates the relation with the knowledge and the creation of conceptions to tackle the health problems. The center has four projects associated with programs and 11 institutional ones. There are possessed 2.7 publications per author and 18 participations in events, of them, eight international ones. Scientist - technical staff perfects a system of management of the quality, nine services, diverse services to the teaching and projects of investigations. One makes use of the potential that generates the auto-organization process of collective work, for a better functioning, synergy and sustainability of the management of a unit of development and innovation. (shrink)

Índice del número colectivo Minga-Mutirão de Revistas Latinoamericanas de Teología 2013, «A los 40 años de la Teología de la Liberación: balance y futuro» VIGIL, José Maria. Presentación . BARROS, Marcelo; VIGIL, José Maria. Anunciaron su muerte, ¡pero está bien viva! Teología de la Liberación 40 años: balance y perspectivas . SUSIN, Luiz Carlos, Secretario Executivo do Foro Mundial de Teologia e Libertação, Porto Alegre, Brasil, Teologia da Libertação: de onde viemos, para onde vamos? ALMEIDA, Antonio José de , Teologia (...) da Libertação e transições eclesiasis pendentes para o futuro. ARAGÃO, Gilbraz, Recife, Brasil, A Libertação se desdobra em diálogo. Teologia da Libertação e pluralismo religioso. BARROS, Marcelo, Recife, Brasil, Para una teología bolivariana de la Liberación. Teología de la Liberación y Patria Grande hoy . SCHIAVO, Luigi, San José, Costa Rica , Tiempos oscuros, tiempos de monstruos. Teología de la Liberación y nuevos desafíos culturales. OSORIO, Sergio, Bogotá, Colombia , Una nueva dimensión epistemológica para la teología. La Teología de la Liberación y el desafío epistemológico. RODRIGUES SILVA Marcos, Coordenador da Comissão de Teologia Afro da ASETT, Teologia Afro (ou Negra) da Libertação: balanço e perspectivas. TOMICHÁ, Roberto, Cochabamba, Bolivia, Teologías de la liberación indígenas. VÉLEZ, Consuelo, Coordinadora de la Comisión de Teología Feminista de la ASETT, Universidad Xaveriana, Bogotá, Colombia, Teología feminista latinoamericana de la Liberación: balance y futuro. KERBER, Guillermo : Teología de la liberación y movimiento ecuménico. CASTILLO, Jorge, panameño profesor de teología en la Universidad de Nijmegen, Holanda, Teología de la liberación y «cristianismo mundial». VIGIL, José María, Panamá, Panamá, Teología de la Liberación en camino hacia nuevos paradigmas. (shrink)