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)

_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)

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.

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)

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)

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)

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)

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)

En este artículo se abordan las principales reflexiones políticas y jurídicasrealizadas por Muratori durante los últimos años de su vida. En primerlugar, estudiaré su doctrina sobre los fundamentos del poder político ycomentaré algunos de sus consejos sobre cómo deben actuar los gobernantespara fomentar la pública felicidad. Después, partiendo de la idea de que elDerecho condiciona la consecución de esa finalidad, me centraré en el análisisde la obra Dei difetti della giurisprudenza, el tratado jurídico más relevanteelaborado por nuestro autor. Y, por (...) último, desarrollaré las dos principalespropuestas jurídicas contenidas en ese trabajo: la que aboga porlimitar la función desempeñada por la jurisprudencia y la destinada a promoverla imparcialidad de la actividad jurisdiccional y la aplicación correctade las leyes frente a la arbitrariedad judicial. (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.

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 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)

In the last years of her short life, Simone Weil wrote the essay: The Iliad or the poem of force, a beautiful and lucid song to the greek virtue made clear during the Trojan War. From this reading, and through the exploration of her work, this article aims to elucidate the role of force as a key to understand the social phenomenon and the relations among human beings. Furthermore, it pretends to grasp the meaning and value of pain and suffering (...) as constituent elements of the human, which according to this philosopher, whose life was absolutely coherent with her thinking and sensitivity, is the purer approach to the pureness of the divine. (shrink)

The World Health Organization, in its last review of its International Classification of Diseases, established a new classification for chronic pain. Among the principal categories, of particular interest is chronic primary pain as a new type of diagnosis in those cases in which the etiology of the disease is not clear, being termed as chronic primary visceral pain when it is situated in the thorax, abdomen, or pelvis. Due to the novelty of the term, the objective of the systematic review (...) was to examine the psychopathological and neuropsychological disorders associated with chronic primary visceral pain. We carried out a search of the scientific literature following the PRISMA directives using the Pubmed, Medline, PsycInfo and Scopus databases. A total of 33 articles were selected after applying the inclusion and exclusion criteria. The analysis of the studies showed that most persons with chronic primary visceral pain suffer from at least one psychological disorder; the most prevalent being anxiety, depressive or somatoform disorders. The most frequent psychopathological symptoms are anxiety, depression and somatization. Similarly, the findings are insufficient to determine the existence of deficits in the domains of executive functioning, memory and intelligence. However, the existence of attention biases does seem to be clear. This review supposes a starting point for conceptualizing chronic primary visceral pain. It is necessary to continue further research so as to obtain a better understanding of this pathology and the disorders associated. (shrink)

Desde tiempos remotos la apariencia ha sido uno de los instrumentos más importantes en el hombre para expresar sus sentimientos e ideologías. Como una seña de identidad ha servido siempre para establecer el orden social y el rango de cada individuo. Los monarcas conscientes del poder de la imagen, utilizaron todos los elementos a su alcance para conquistar a través de la vista a sus súbditos. La indumentaria, sus adornos, gestos y actitudes, sirvieron para suscitar la admiración y el respeto. (...) En esta escenografía el rey se presentaba como figura principal rodeado en numerosas ocasiones de su familia, jugando sus hijos un papel fundamental como continuadores de su estirpe. En España, donde no existía la ley sálica, la Infanta, como descendiente y posible heredera del rey, tenía la misión de reflejar los valores de su dinastía y asegurar su supervivencia. Isabel Clara Eugenia y Catalina Micaela, hijas de Felipe II e Isabel de Valois, encarnaron el poder de la monarquía absoluta de su padre y contribuyeron a personificar sus virtudes. A través de sus retratos y de diferentes documentos de los Archivos Generales de Palacio y de Simancas, el presente trabajo analiza la apariencia y la representación de las infantas Isabel Clara Eugenia y Catalina Micaela en la corte de Felipe II. (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)

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)

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)

En el presente artículo se analizan las características de la epigrafía oficial almohade de Marruecos, en tanto que elemento de gran importancia dentro del sistema propagandístico diseñado por la dinastía mu’miní. El estudio se centra en los rasgos caligráficos y en el contenido textual de las inscripciones oficiales, así como en la difusión y la influencia de los mismos en la epigrafía del Magreb y de al-Andalus desde finales del siglo XII.

The EU's Farm to Fork strategy (European Commission European Commission. 2020. Farm to Fork strategy. https://food.ec.europa.eu/horizontal-topics/farm-fork-strategy_en. Accessed 31 August 2023.) highlights the need for a resilient food system capable of providing affordable food to citizens in all circumstances. Behind the provision of affordable food for EU citizens there is the effort of many migrant and seasonal food workers (MSFWs). In Almería, Spain, the area with the biggest concentration of greenhouses in the world, MSFWs face vulnerability in the form of physical (...) and institutional invisibility despite performing the essential task of providing affordable food for the EU’s food system. This paper aims to move on from structuralist concerns and place MSFWs’ lived experiences at the center, including the (in)formal nature of their food practices, to understand how the people that feed Europe feed themselves. A combination of social practice theories and diverse economies is used to explore MFSWs’ daily food routines. These theories are used as lenses that inform the data collection process, performed through semi-structured interviews, photography, and observations. The findings of the study reflect a dynamic portfolio of (in)formal practices that evolve based on the length of stay in the county. These practices demonstrate how the EU food system resilience relies on the diverse economies of migrant settlements. We conclude that informality is a reality in the EU food system, and that shedding light on previously hidden food practices and their structures can help us envision food security interventions that are inclusive for all actors involved. (shrink)

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

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)