In recent years, after various scandals, the role of auditors has been called into question, even casting doubt on whether their reports reliably reflect the true financial situation of the auditee, especially when this situation is not good. Normative changes in the way auditors have to rate certain questions provide a good opportunity to study this problem. These changes have acquired great relevance among the factors involved in studying audit quality. Thus, the present study analyzed the effect of the normative (...) change that took place in Spain in December 2010, related to opinions modified for going-concern uncertainties. Until that date, the auditor’s uncertainty about the company’s going-concern status led to a qualified opinion. However, under the new regulation, it became an opinion that included an explanatory paragraph stating the reasons for concern, which was considered less serious. In all, 152 small- and medium-sized enterprises that had begun bankruptcy proceedings were studied. Expert systems were used for their analysis, based on classification trees assembled through boosting and bagging. In addition, the logistic regression was used as baseline to compare previous methods. The main result obtained was that a change in the norm that catalogs the going-concern issue as less serious made auditors more likely to report this situation, thus questioning the audit quality. (shrink)

This study focuses on the influence of the quality of services received by thalassotherapy customers on their global satisfaction and the relationship between this and the word of mouth. This study uses a hybrid SEM—classification tree analysis. The empirical findings reveal a significant relationship between the quality of each offered service and global satisfaction. This study contributes to identify tourist’s satisfaction or delight on received thalasso services through a proposed methodology. The main contribution of this work consists of the proposal (...) of a methodology to identify objectively through the opinion of tourists if they were satisfied or had reached delight. This work demonstrates, confirming what has been found in previous literature, that global satisfaction is related to the different experiences provided by the service. Thus, all hypotheses are accepted, supporting the hypotheses that relate the pool, the staff, the treatments, and the environment to satisfaction. In addition, the hypotheses that link satisfaction with the word of mouth are also supported. This theoretical implication has important practical implications for managers of the type of facilities such as those studied in this paper, since it shows that it is not enough to do well in one of the services provided if the environment or the interaction with the staff is not right. (shrink)

The first European settlements in the new world faced technical issues with the help of the XVI century scientific advances. Besides briefly exposing the scientific and technological situation, this paper explores, with the help of reverse engineering, two singular mechanical wits representative of the technological advances introduced in America to overcome different problems. Firstly, a pump, based on an alternative movement system through crankshafts and pistons used against the continuous flooding suffered in the Ciudad de México valley. Although flooding remained (...) a problem (it was solved in the XX century), hydraulic pumps were essential for continuous soil drainage. Secondly, a port crane for handling cannons, military devices, and construction materials during the Lima fortification in the XVII century. For both cases, reverse engineering, through engineering methods, Computer-Aided Design CAD programs, and additive manufacturing, provides virtual and/or tangible mockups that help to analyze and improve our knowledge about the dimensions, materials, and functions of used (and currently lost) mechanical systems during the American colonization. (shrink)

Abstract“The Book of Secrets in the Results of Ideas”, usually called “The Book of Secrets” is a codex containing drawings and descriptions of thirty-one artifacts attributed to the engineer Alī Ibn Khalaf al-Murādī, who lived in Andalusia in southern Spain at the beginning of the 11th century. This manuscript is one of the first written testimonies that describe medieval mechanisms with complex precision. The aim of this work is to reconstruct and study from a historical and technological point of view (...) two of the ancient artifacts contained in the “Book of Secrets”, the “Fortress Demolisher” and the “Magic Well”. The “Fortress Demolisher” is a war machine designed to demolish the upper part of the walls or towers and consists of a battering ram mounted on a platform that can be raised several meters above the ground using a scissor mechanism. The “Magic Well” is a mechanism with several pulleys whose purpose is to raise water several meters from the bottom of a well by collecting a small portion of rope. To reconstruct the two artifacts, a digital model and a detailed study of the geometry and operation of the mechanisms, were first carried out. 3D printing, using the Fused Deposition Modelling technology, made the physical reproduction. The digitization and physical reproduction by 3D printing of the mechanisms represent an update of the traditional ways of transmitting knowledge. The use of these new technologies makes the knowledge more accessible, understandable and attractive. (shrink)

En el presente trabajo se sostienen toda una serie de tesis interrelacionadas. En primer lugar, se argumenta que el escepticismo y el pensamiento crítico no gozan de especial buena salud el ámbito de la teoría social. En segundo lugar, se sostiene que esto es también así a nivel social general. En tercer lugar, se discuten algunos mecanismos que pueden permitir explicar por qué el bullshit y el oscurantismo, y no el pensamiento crítico y el escepticismo, proliferan en ambos contextos. En (...) cuarto lugar, se abordan tres ámbitos donde la crisis del pensamiento crítico resulta especialmente grave, tanto a nivel social como académico: a saber, los movimientos ecologista, feminista y antirracista. En este caso, se defiende que no se trata tan solo de que el bullshit y el oscurantismo estén presentes en estos debates tanto en el campo académico como en el político, sino que existe una relación causal entre ambos ámbitos, así como un proceso de falsificación de preferencias que puede ser peligroso tanto para la libertad intelectual, como para la libertad de expresión y la salud de la democracia. Finalmente, el ensayo se cierra con un apartado de conclusiones donde se exploran algunas posibles vías de solución. (shrink)

Este trabajo analiza la película Los olvidados, de Luis Buñuel, de acuerdo con la filosofía trágica de Clément Rosset. Mi investigación se centra en discutir el concepto de ‘crueldad’ y su conexión con lo trágico, así como desgranar los elementos que permiten leer la película como una tragedia en el sentido clásico. El trabajo sugiere cómo el retrato realista que Buñuel realiza sobre los jóvenes de los suburbios de Ciudad de México sigue el principio de crueldad acuñado por el filósofo, (...) según el cual una obra artística debe ser cruel y representar la verdad sin atenuantes, sin tomar partido por ninguna clase de moral. Se acomete un análisis de la crueldad como categoría estética clave en la consecución de la tragedia y se ponen en relación con la película términos clave del concepto de lo trágico. (shrink)

Se trata de la Presentación al libro Coordenadas Epistemológicas para una estética en construcción, obra publicada por la Colección La Fuente y coeditada entre el Cuerpo Académico de Estética y Arte de la BUAP y el Instituto de Filosofía de Cuba. En la presentación se describen los contenidos básicos de las tres partes que componen el libro: Parte I. Una estética en construcción; Parte II: El arte en el discurso de la estética; Parte III: Espectacularidad y seducción. Miradas estéticas a (...) la socialidad contemporánea. También se hace referencia al papel jugado por la Dra. Alicia Pino en la concepción, contenido y estructura de este libro, a cuya memoria se dedica. (shrink)

Desde la certidumbre del sentido necesariamente inacabado, nómada y abierto de sus propuestas, el presente volumen de la Colección La Fuente da cuentas del esfuerzo de un grupo de investigadores del Instituto de Filosofía de La Habana (IF) y de la Universidad Autónoma de Puebla (BUAP) por esbozar, más que respuestas, aquellas interrogantes sociales, culturales y artísticas que, desde constelaciones cambiantes de conceptos y reflexiones estéticas, puedan ser emplazadas en sus respectivas realidades. El presente libro es el tercero de la (...) serie Redes, dedicada a plasmar los principales resultados del trabajo de colaboración del Cuerpo Académico de Estética y Arte de la BUAP con otros grupos de investigación. La coordinación de esta entrega contó con la sapiencia y laboriosidad académica de la doctora Alicia Pino Rodríguez (1954-2017), investigadora del IF, integrante del Consejo de la Colección, coordinadora de su segundo volumen y parte esencial de este, dedicado a su memoria. (shrink)

This research aims to fill a major gap in the relevant literature on small businesses in developing countries, specifically concerning the development of models to better explain economic and environmental performance as a result of environmental compliance, thus moving toward an explanation of the sustainable behavior of these businesses. Data from 186 pottery craft businesses located in three Mexican states (Oaxaca, Puebla and Tlaxcala) reveal that environmental compliance significantly influences economic and environmental performance, with the mediating role of environmental innovation, (...) confirming the Porter hypothesis in the context of small businesses in an emerging economy. Environmental compliance is an important factor in improving the economic and environmental performance of small businesses in emerging economies. (shrink)

Decentralized biobanking “de-bi” applies blockchain technology and web3 values to embed the procedural principles of transparency, accountability, and inclusion into the biomedical research ecosyst...

Resumen En esta contribución ofrecemos una interpretación del pons asinorum que se basa en una lógica de términos contemporánea. Esto nos permite revitalizar la idea del pons asinorum para generar el -políticamente correcto- pons scholasticorum, una versión terminística del pons asinorum que conecta la inventio medii con el dictum de omni et nullo.In this contribution we offer an interpretation of the pons asinorum by using a contemporary term logic. This interpretation allows us to revitalize the concept of the pons asinorum (...) in order to produce the -politically correct- pons scholasticorum, a terministic version of the pons asinorum that relates the inventio medii with the dictum de omni et nullo. (shrink)

The fundamental principles of the classical utilitarian school characterize this trend as an administrative and legal criminology. This had two implications. On the one hand, the motives, and ultimate causes of the behavior and the unequal consequences of an arbitrary rule were ignored. On the other hand, the role of the judge was reduced to enforcing the law, while it was up to the judge to set a penalty for each offence. At the end of the nineteenth century, these principles (...) saw the gradual emergence of another punitive episteme that had emerged as a result of the colonization of the legal space by the positive sciences and etiological action programs. This was not a planned and pre-established course, but the confluence of a series of theories and programs for penal prevention that Michel Foucault summarized as the realization that the law was increasingly functioning as a norm. Now, criminality, besides being the object of scientific interest, also constitutes the indicator of a social problem and therefore its insertion in an economy of changing power. (shrink)

Studies of individuals under conditions of confinement or severe social and physical restrictions have consistently shown deleterious mental health effects but also high levels of adaptability when dealing with such conditions. Considering the role of physical activity and sport in psychological adaptation, this paper describes a longitudinal study to explore to what extent the imposed restrictions due to the outbreak of SARS-CoV-2 may have affected athletes’ mental health outcomes and how far the process of adaptation to confinement conditions is differentially (...) affected depending on whether the sports activity was practiced individually or in a group, and outdoors, indoors, or both. Two hundred and seventy-four athletes were assessed over 7 weeks using the GHQ-28 and an ad hoc survey exploring the practice of physical activity. A mixed-model fixed effects ANCOVA was used to analyze the effects of time, place, and company in which the sport was practiced, with an index of the amount of physical activity expended as a covariate. Results show a significant effect of time in three out of four of the GHQ-28 subscales, in all cases showing a consistent adaptation to conditions over time. Results also show that playing sport indoors, outdoors, or both, and practicing alone vs. with others differentially affect the somatic symptoms exhibited during confinement: Athletes who practiced sport with others showed higher levels of somatic symptoms at the beginning of the set of data but a quicker rate of adaptation. Differences arising from practicing sport alone or with others were more pronounced in the case of indoor sports, which could be related to the fact that physical activity that can be practiced during confinement is more similar to that practiced indoors alone. Implications relating to what sport psychologists and other health professionals may offer to athletes in stressful situations are discussed. (shrink)

This is a Political Economy study on migrants-citizens relations management in the United States of America, with special attention to the religious factor and the pendulum effect. There is a model switch, from integration policies to official persecution, under a high social opportunity cost. Also, there is a split between the State and civil society, causing civil disobedience and sanctuary network across the country. The paper focuses on the development of the Sanctuary Movement, as a case of popular action against (...) to the power elite policies and their sanctions. There was a revival of this movement during the values crisis or 2008 recession, but at the same time there was a critical division into the movement, with higher tension for the migrants. (shrink)

Resumen En este trabajo se explora el problema del cuerpo vivo en la fenomenología trascendental de Edmund Husserl y el entrelazamiento que tiene con la conciencia trascendental. Para ello se exploran diversas capas o momentos del tema. Primero: la justificación de la ausencia de un tratamiento del cuerpo en Ideas I debido a su enfoque estático. Segundo: el problema propiamente dicho de la constitución del cuerpo vivo en Ideas II desde una fenomenología genética. Tercero: la posibilidad de una ética de (...) la corporalidad a partir del análisis de las ubiestesias y la constitución de ciertos valores. Cuarto: que el cuerpo representa un problema metafísico o que su tratamiento puede ser enfocado desde la metafísica, ya que se trata del cuerpo y la subjetividad trascendental como factum del mundo.In this work, we explore the problem of the living body in the transcendental phenomenology of Edmund Husserl and the interlacing that it has with transcendental conscience. To do this, we present several layers or moments of the theme. First, the justification of the absence of body in Ideas I due to their static approach treatment. Second, the problem of the constitution of the living body in Ideas II from a genetic phenomenology. Third, the possibility of an ethic of physicality from analysis of the ubiestesias and the constitution of the values. Quarter, that the living body represents a metaphysical problem, because the living body and the transcendental subjectivity are facts factum) in the world. (shrink)

In this paper we present a semantic analysis of the application of didactic constructivism to chemical education. We show that the psychological basis of constructivism yield, when applied to chemistry, an internalist semantics for the chemical names. Since these names have been presented as typical examples of an externalism for kind terms, a fundamental incompatibility ensues. We study this situation, to conclude that it affects chemical education at every level. Finally, we present a preliminary analysis of this problem from the (...) point of view of physics. (shrink)

In recent years, character traits in general and virtue-related concepts in particular have been of considerable interest to philosophers, psychological researchers, and practitioners in the business ethics field. Three approaches to character traits can be used to incorporate ethics into organizations: virtues, character strengths, and competencies. The aim of this article is to clarify the concept of character traits, or virtues, and provide a unified operational version of it for incorporation into management. To this end, we first discuss the analogy (...) among virtues, character strengths, and competencies. Then, we propose a list of moral competencies that can be implemented in competency-based human resource management. (shrink)

Drug misuse is a complex social and health problem. People who use drugs have very specific profiles according to their life cycle and sociocultural circumstances. For this reason, contextualized approaches are needed in addiction interventions that take on board the particularities of consumption patterns and their circumstances. The storytelling technique as a narrative communication strategy can serve as the main methodological intervention component that enhances this contextualized approach.

Current frameworks on ethical decision-making process have some limitations. This paper argues that the consideration of moral competencies, understood as moral virtues in the workplace, can enhance our understanding of why moral character contributes to ethical decision-making. After discussing the universal nature of four moral competencies (prudence, justice, fortitude and temperance), we analyse their influence on the various stages of the ethical decision-making process. We conclude by considering the managerial implications of our findings and proposing further research.

En diciembre del 2019, en la provincia de Wuhan, China, se describió una nueva enfermedad respiratoria, aguda y potencialmente letal, causada por un coronavirus. A esta enfermedad se le denominó Covid-19. En México, la mortalidad por esta enfermedad es elevada y un porcentaje importante de los enfemos muere en los hospitales. Por ahora no existe en México un protocolo específico en el sistema de salud tanto público como privado, para que las familias puedan decirle adiós a los enfermos con Covid-19. (...) Un panel de expertos en cuidados paliativos y bioética proponen uno, para que pueda servir como referencia en cada unidad de salud de nuestro país. (shrink)

We propose a mathematical model for a class of predator–prey systems more complex than the usual one, involving a commensalism effect consisting in an influence of the predator on the sustainability of the prey. This effect induces interesting new features, including bi-stability. The question of the possibility of reaching a certain attractor starting from initial conditions with a small population of predators, which presents an interest from the vewpoint of the onset of the predator in evolution, is addressed. We propose (...) two possibilities: the classical one involving adapted conditions in the far past and a new one using biodiversity, specifically the presence of another predator which operates as a starter, being displaced in the sequel. (shrink)

This paper does resemble a philosophical-juridical perspective that reflects on the possibility to reconstruct the constitutional democracy through a Hegelian focus. Its aim is to tackle the current crisis of our liberal democracy, as well as to determine its causes. These causes are not only found in a deficient praxis of its purposes, but fundamentally in an insufficient understanding of the principles of that type of democracy. At the end, this democracy, if we mind to deter its ruin, has to (...) last on the idea of universal will and its determination through the individual rights and liberties. In this context, political liberties obtain a key role, especially the right of political participation and the freedom of expression, whose final purpose lays in the construction of a rational political will. (shrink)

Particularly in his work Representative Government, J. S. Mill tries to shape the government of social order according to the rules that served as a pattern for the constitution of the literary salons and clubs of the 17 th and 18th centuries. On these rules the Enlightened legal-rational model of society was built, whose demands as well as its differences from reality are enormous. However, this model, which remained in existence, although often broken, during the 19 th and 20 th (...) centuries, does not seem able to survive, even as a regulative ideal. The characteristics that now define the society of the masses in which we live make the fundamentals of Mill’s theory totally inadequate for an understanding of that society. (shrink)

In the framework of population dynamics, we start from the logistic equation describing the evolution of one species with limited food supply. A split device allows us to consider the population as two sub-populations x and y evolving analogously. The dynamical system has a one-parameter family of equilibria which is structurally unstable. Then small perturbations of the system (describing functional or ethological differentiations between the sub-species) lead in general to a new system involving a fast and a slow dynamics with (...) a finite number of equilibria. In simple situations where the differentiation is clearly either an advantage or an inconvenience for one of the subspecies, the stable equilibrium amounts to extinction of the disadvantaged subspecies (elementary Darwinism). Oppositely more complex differentiations (involving both advantages and inconveniences) often lead to stable equilibria with well-defined non zero proportions of the sub-populations (preservation of the biodiversity). Other examples are concerned with symbiosis-like differentiations, leading to preservation, whereas the opposite case (mutual nuisances) has an unstable equilibrium and lead to extinction of one or the other subspecies according to the initial conditions. The case of a scission into three subspecies is more rich in consequences. In certain cases, predator-prey relations lead to auto-organization phenomena with stable diversity-preserving diversity. Cases of instability are also possible, leading to orbits tending towards a poly-cycle.This implies some kind of pseudo-extinction: this amounts to “pseudo-periodic-like” orbits with “pseudo-periods” larger and larger, tending to infinity; each pseudo-period contains parts where one of the sub-populations practically vanish. Other non-linear perturbations lead to stable orbits. (shrink)

Business Ethics: A European Review, EarlyView.