This study analyses the emotional exhaustion of students inhigher education, derived from the extremely technology-relatedstrain associated to the current COVID-19 pandemic in a conservation of resources’ approach. Technostress, as source of emotional exhaustion, was investigated in a sample of 333 students in a medium size public university in Spain. Data was collected in May 2020, during the COVID lockdown. After literature review, a structural model was developed, linking technostress with emotional exhaustion. Results confirm the expected cause-effect relationships. In addition, the (...) study reveals two mediator variables that must be considered when managing students′ suffering, perceived stress and intrapersonal conflicts. This study contributes to the academic literature in the field of managing and mitigating suffering. They do so by providing both new knowledge and empirical evidence on the effects of technostress in the new generations that will soon join the working life. (shrink)

Commitment has been perceived as a strategic topic in organizations due to its positive effect on retaining talent, increasing performance, or boosting employees’ innovative behavior. However there are many focis of commitment in the workplace, which has represented a challenge to human resources management, who need implement measures to improve the employee’s commitment. Recent research has suggested a need to conduct studies about commitment, namely antecedents and the relationship between different focis, to understand the dynamic and directionality between them. Hence, (...) the purpose of this work is to analyze how employees’ emotional awareness relates with two focis of commitment, also assessing the mediating role of affective commitment to the leader. The study uses structural equation modeling and Lisrel to test the hypotheses considering the multidimensionality of organizational commitment, employees emotional awareness, and the affective commitment to the leader, under the scope of Social Exchange Theory. The Mackinon’s Z Test was used to assess the mediation role of affective commitment to the leader. The sample is composed for 403 employees from two multinational companies. The results provide empirical evidence about the mediating role of affective commitment to the leader in the relationship between employees’ emotional awareness and organizational commitment, and the employees’ emotional awareness as an antecedent of commitment. The implications for theory and practice are discussed. (shrink)

Introduction: Resilience is a multidimensional and dynamic construct associated with positive growth and the capacity to transform stressful and negative factors into opportunities of personal development and self-improvement when faced with difficult experiences. The resilience process of each individual integrates multiple analysis levels, which range from genetic-environmental interactions to a complex process of adaptation between the individual and his/her family, friends, co-workers, society, and culture.Objective: To determine whether resilience improves in students of occupational therapy when exposed for the first time (...) to practice placement education.Methodology: Quasi-experimental, prospective, observational, multi-center study with a sample composed of students from the Degree of Occupational Therapy of the public universities of Málaga and Castilla-La Mancha. Two weeks prior to the beginning of the practice education period, the participants completed a questionnaire that included sociodemographic data and the area of their internships. They were also given the Spanish version of the Connor-Davidson's resilience scale. All these instruments were also completed 1 week after the end of the clinical practice.Results: There were statistically significant differences between the variables that make up resilience and the different internship areas. On the other hand, there was a significant improvement of global resilience after the clinical practice period, in both women and men, when the internship area was not considered.Conclusions: The results show that resilient students are more optimistic and work to improve a situation beyond doing simply what is expected of them, knowing how to control their feelings. This is beneficial for students in practice education, since, during these, they face difficult situations that require a resilient pattern, which helps reduce stress and the burnout syndrome. (shrink)

Parental burnout is a unique and context-specific syndrome resulting from a chronic imbalance of risks over resources in the parenting domain. The current research aims to evaluate the psychometric properties of the Spanish version of the Parental Burnout Assessment across Spanish-speaking countries with two consecutive studies. In Study 1, we analyzed the data through a bifactor model within an Exploratory Structural Equation Modeling on the pooled sample of participants obtaining good fit indices. We then attained measurement invariance across both gender (...) and countries in a set of nested models with gradually increasing parameter constraints. Latent means comparisons across countries showed that among the participants’ countries, Chile had the highest parental burnout score, likewise, comparisons across gender evidenced that mothers displayed higher scores than fathers, as shown in previous studies. Reliability coefficients were high. In Study 2, we tested the relations between parental burnout and three specific consequences, i.e., escape and suicidal ideations, parental neglect, and parental violence toward one’s children. The medium to large associations found provided support for the PBA’s predictive validity. Overall, we concluded that the Spanish version of the PBA has good psychometric properties. The results support its relevance for the assessment of parental burnout among Spanish-speaking parents, offering new opportunities for cross-cultural research in the parenting domain. (shrink)

Even though sacred scriptures emphasize the key role that Creation and respect for living creatures play in all religions, the so-called religious schools seem to show little interest in putting this sacred mandate into effect. To shed light on this subject, this work investigates the role of teachers in the process, focusing on their environmental competencies. Our hypotheses are tested through a structural equation model on a sample of 214 biology and religion teachers from 118 Catholic schools in Spain who (...) voluntary participated in a survey. The research findings confirm that it is crucial that environmental competencies are developed in teachers to enable the greening of schools. Theoretical and practical implications for defining the job training of teachers in religious schools are drawn from the study. (shrink)

The attention to ethics has gradually become a concurrent topic of modern companies’ management. In the last years Social Responsibility has become a key issue in the strategic agenda of competitive agriculture cooperatives. However, reputation management has not been a visible strength in the cooperative enterprises. First of all, this work theoretically analyzes the relationship between Social Responsibility and reputation in cooperatives. Later, from a practical point of view, we carry on an empirical analysis focused on the olive oil cooperatives (...) in the south of Spain, in the province of Jaén. With respect to the previous studies on the topic, this work reveals a main reason of interest reinforcing the role of research in addressing real problems of cooperatives. The article points out the characteristics of this kind of agribusiness and shows the importance of the adoption of a responsible orientation in fostering reputation for creating sustainable competitive advantages. (shrink)

Este artículo se enmarca en una línea de investigación que pretende analizar el humor como estrategia creativa en el ensayo audiovisual español. Para ilustrar el objetivo propuesto, se han revisado tres largometrajes que, a pesar de su diversidad, encajan, de una u otra forma y con diversos objetivos, en esta manera de enunciación cinematográfica: La casa Emak Bakia (Oskar Alegria, 2012), Mapa (Elías León Siminiani, 2012) y Muchos hijos, un mono y un castillo (Gustavo Salmerón, 2017). Los tres comparten algunas (...) características del ensayo audiovisual (la reflexividad, la escritura del yo y una preocupación estética que llega al cuestionamiento de las propias formas de expresión) y recurren al humor como un recurso para construir sus relatos. Por ello, se han revisado algunas de las características del ensayo audiovisual, se ha analizado el humor como elemento narrativo que se consigue a través de diversas instancias enunciativas y se ha pasado revista a dos recursos al servicio del humor. (shrink)

Resumen Las opiniones que aparecen en la página web TripAdvisor, como muestra relevante de la promoción del Turismo 2.0, se convierten, dadas las características de este discurso, en macroactos de habla directivos en los que convergen actos de distinta naturaleza. Si bien se presentan como opiniones, trascienden los límites de la mera información para convertirse en actos directivos, ya que el opinante se ve implicado en la construcción de una especie de guía de ayuda a otros viajeros. Por tanto, el (...) objetivo de este trabajo es categorizar los distintos tipos de las denominadas por la página web TripAdvisor “opiniones” como sugerencias, consejos, recomendaciones y advertencias, y analizar las estrategias de atenuación a las que se recurre en su formulación al servicio de distintas actividades de imagen. Los resultados muestran una tendencia que nos lleva a proponer la distinción entre estos tipos de actos directivos sobre la base de: la recurrencia a estrategias de atenuación, factores como el poder o la voluntad del opinante, el coste-beneficio para el destinatario, así como las propias calificaciones de las opiniones – en las categorías “excelente”, “muy bueno”, “normal”, “malo” y “pésimo”– establecidas por la propia página web. Tener en cuenta todas estas variables nos ha permitido constatar la existencia de un continuo de los actos de habla que se corresponden con diferentes grados de estrategias de atenuación, también en función de las categorías de evaluación y de los mecanismos utilizados para producir el acto. (shrink)

Background: In an unprecedented situation of interruption of the sporting dynamics, the world of sport is going through a series of adaptations necessary to continue functioning despite coronavirus disease 2019. More than ever, athletes are facing a different challenge, a source of discomfort and uncertainty, and one that absolutely alters not only sports calendars, but also trajectories, progressions, and approaches to sports life. Therefore, it is necessary to identify the levels of psychological vulnerability that may have been generated in the (...) athletes, because of the coexistence with dysfunctional responses during the COVID-19 experience, and which directly influence the decrease of their mental health.Methods: With a descriptive and transversal design, the study aims to identify the state of the dysfunctional psychological response of a sample of Spanish athletes. The DASS-21, Toronto-20, and Distress Tolerance Scale questionnaires were administered to a sample of high-level Spanish athletes in Olympic programs.Results: The results suggest that the analyzed athletes indicate high levels of dysfunctional response when their tolerance is low. In addition, the variables show less relational strength, when the capacity of tolerance to distress is worse and age is lower. At the same time, the greater the anxiety and uncertainty are, leading to more catastrophic and negative thoughts, the younger the athletes are.Conclusions: It is clear that both age and tolerance to distress are considered adequate protective factors for psychological vulnerability in general and for associated dysfunctional responses in particular. Moreover, the psychological resources offered by more experienced athletes are also a guarantee of protection against negativity and catastrophism. (shrink)

El objetivo de esta investigación es poner de manifiesto la importancia de las imágenes de vestir marianas y, también, las joyas y accesorios que presentan. Se plantearán las bases y claves de un lenguaje no verbal que actúa como testimonio de la devoción además de las relaciones sociales y económicas del momento que las marcan. Merced a los casos analizados, se comprobará cómo, con gran frecuencia, se une a la piedad popular de pueblos y de las culturas de determinados acontecimientos (...) de la zona. Los resultados demostrarán la importancia dada y valores atribuidos a este tipo de iconografía. (shrink)

The COVID‐19 pandemic triggered an unprecedented health crisis that impacted healthcare systems worldwide. This study explores how Spanish healthcare workers learned, internalised and integrated values and work behaviours during the COVID‐19 pandemic and their impact on the personal sphere. This documentary research, using images, narratives and audiovisual content, was framed within the interpretative hermeneutic paradigm. Categories and subcategories emerged after a final theoretical sampling that focused on the analysis. Data triangulation between researchers favoured theoretical saturation. A total of 117 images (...) and 27 texts were selected. The analysis identified three stages: bewilderment, seeking functionality in the chaos and integrating chaos into care. The data reflects how the need for security and knowledge, and the exhaustion and frustration caused by the initial working conditions, prompted adaptive responses. These responses involved focusing on problem‐solving and strengthening group sentiments and solidarity. Subsequently, the data indicates the acceptance of new structural, organisational and communication aspects. The findings of the analysis will contribute towards finding a framework that can help understand community health crisis events. (shrink)

Business ethics is one of the most significant demands made by institutional and individual investors, who usually require the participation of the board of directors in the planning and implementation of ethical behaviour in corporations. This is done by drawing up an ethics code and then monitoring its fulfilment. This study has a dual objective: first, to analyse the role played by the composition of the board of directors, and by that we mean its independence and the diversity of its (...) members, on the implementation and scope of an EC, and, second, to detect whether the corporate governance system moderates the level of involvement of the board in ethical issues. The findings obtained from a data panel sample made up of 760 listed companies from 12 countries for the years 2003–2009 show that the largest companies with large-sized and diverse boards implement the most developed ECs. Nevertheless, the extent of involvement of the independent directors is conditioned by the level of shareholder orientation characteristic of the system of CG in the corporation’s country of origin. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Business Ethics: A European Review, EarlyView.

Business Ethics, the Environment &Responsibility, Volume 31, Issue 3, Page 823-845, July 2022.

Background The birth plan is a tool that allows the self-learning and thoughtful analysis of the women during the birthing process, facilitating their making of decisions and participation, in agreement with the bioethical principles of autonomy and no malfeasance. Goal: To understand the perception and satisfaction of women who presented a birth plan. Methodology: Qualitative, descriptive, observational, retrospective and cross-sectional study. The population of the study was composed of 21 women who presented a birth plan regulated in a Hospital ever (...) since the recording of the presentation of the birth plan was started (2011) until 2015. Place: Cartagena (Murcia, Spain). Techniques/methods: Semistructured interview. Results-Discussion: Most women considered the plan as a useful self-learning tool on the meaning of the birthing process, as it favored the communication between the expectant mothers/health professionals. Our informants sought information related to the birthing process from informal sources; most perceived a level of respect of their wishes during the process of giving birth. The use of the birth plan did not imply the perception of loss of the degree of control during the birth, although attention to the written document could be improved. Conclusions The use of the birth plan is a very satisfactory and useful experience for their involvement in their self-care, although in some cases, the births did not proceed according to their plans. Nevertheless, the prevalence of the principle of Non-Malfeasance over Autonomy was evidenced. (shrink)

This paper presents a study on how corporate social responsibility (CSR) strategies create value amongst family and non-family firms. Additionally, in our study, we considered the moderating effect of independent directors on the relationship between CSR and firm value. Based on data drawn from companies operating in 61 countries over an 11-year period (i.e. from 2010 to 2020), our findings demonstrate that non-family firms derive market benefits from the governance improvements made by independent directors concerning CSR strategies. In contrast, the (...) CSR strategies promoted within family firms are associated with lower firm value. However, this negative association is neutralised by the role played by independent directors, especially when the company is controlled by succeeding generations and not just by the founding one. These directors play a dissuasive role that leads family members to reassess their external socio-emotional preferences (reputation, image, etc.) in order to uphold the internal priorities of day-to-day decision-making. Our study has important implications for research and practice. (shrink)

Universities increasingly play an important role in entrepreneurship, which has contributed to gender equality in the business world. The aim of this study is to establish a causal model of entrepreneurial intentions and explore it by gender, based on the dimensions of the Theory of Planned Behavior, and how these are mediated by the individuals’ resilience and psychological well-being. The previous work experience was considered as one of the control variables, in order to analyze whether this influence the entrepreneurial intention. (...) With a convenience sample of 644 Portuguese students, Structural Equation Modeling was used. For a better understanding, multivariate analyses were performed and each one was individually reported, and for appropriate comparisons by gender, the t-student test was used. The comparison of means, between genders, showed that there are differences only between perceived behavioral control, subjective norm, and entrepreneurial intention, with women scoring the highest values, and psychological well-being, with men scoring the higher. A serial mediation path was performed, and psychological resilience was found to mediate a significant effect between perceived behavioral control and intention in females, but not in males. It also mediates a significant effect between attitude and intention in females, but not in males. These results show that attitude is a determining factor for females to become entrepreneurs. Finally, after discussing the results, theoretical and practical contributions are analyzed, with regard to the field of entrepreneurship in Portugal, and alternatives are pointed out for a more entrepreneurial future, reinforcing the role of higher education institutions. (shrink)

: In recent years, research on the family role and entrepreneurship has increased extremely, consolidating itself as a valid and current subject of study. However, a part of the scientific literature seems to lack systematization and the boundaries appear unclear, maybe due to its multidisciplinary nature. This paper presents a systematic analysis of academic research, applying bibliometric indicators and cluster analysis, which define the state of research on the international scene. For this purpose, using three well accepted databases among the (...) research community: Scopus, Web of Science, Business Source, a total of 92 articles were selected and analyzed, published between 1989 and 2019 (until March). The results show that this is a relatively recent field of study, with a multidisciplinary character and in which the most influential authors do not coincide with the most productive scientific journals. A cluster analysis finds out five main areas of literature development: the cluster with the largest percentage of co-occurrences (25%) is the one that relates to the dimensions of entrepreneurship, self-employment and personality; in contrast, the area with a lower percentage of co-occurrences of keywords (12,1%) is refers to family business, succession, economic development and Arabia Saudita. Based on the outcome obtained and the shortcomings above, in the final part of the article, possible points of reflection for future research are exposed, which could be useful to further of this field of study. (shrink)

In recent years, the study of women entrepreneurship has experienced great growth, gaining a broad consensus among academics and contributing above all to understanding all those factors that explain the difficulty of women in undertaking an entrepreneurial career. This document tries to contribute to the field of study, thanks to a systematic analysis through the publications present in the topic. For this purpose, 2,848 peer-reviewed articles were analyzed, published between 1950 and 2019, using the Scopus database (SCImago Research Group). Through (...) the use of a series of bibliometric indicators it was possible to define the current state of research on the international scene. The analysis revealed that it is a multidisciplinary field of study and that has started to expand further since 2006, culminating in 2019, which makes it become a current and valid object of study. The analysis of the clusters allowed to isolate 6 different lines of research in which emerged, on the one hand, the importance of entrepreneurial education, social entrepreneurship and the socio-cultural context of reference (e.g. culture, family and institutional support) as tools to overcome the gender gap, on the other, the importance that women entrepreneurship assumes in the economic growth of the country (especially in developing economies), promoting social inclusion and combating poverty and discrimination. The study presents an important contribution to reflect on current policies and to outline future lines of investigation. (shrink)

Social entrepreneurship (SE) enables business consolidation, combined with the production of positive impact and improvements in society. Aligned with 2030 Agenda for the achievement of the United Nations Sustainable Development Goals, it is important to clarify the role of social entrepreneurs, as they are making visible the impact of their creative ideas in several areas, from civic engagement to the environment, health and learning. The main purpose of this study is to specify a model of social entrepreneurial intention (SEI) and (...) explore it by country, based on the dimensions of the Theory of Planned Behavior and how these are mediated by spirituality and optimism. With a convenience sample of 1476 Portuguese and Spanish students, Structural Equation Modeling (SEM) was used. For a deeply understanding, variables within the model were compared by country usingt-rest, and multivariate analysis was done by each one separately. The mean comparison between countries, demonstrated that there are differences only between perceived behavioral control (PBC), Spirituality, Optimism and SEI, with Portuguese students scoring the highest values, in all variables except Optimism. A mediation path was carried out, and Spirituality mediate a significant effect between the three TPB dimensions in Portuguese students, but not in students from Spain. Finally, after discussing the results, theoretical and practical contributions are analyzed, with regard to the field of SE in Portugal and Spain, and alternatives are pointed out for a more social and sustainable entrepreneurial future. (shrink)

This research focuses on examining the relationship between some attributes of assurance providers and the level of sustainability assurance. By using the propensity to issue negative conclusions in the assurance statement as an indicator of the level of assurance, we examine whether the brand name and industry specialisation of the practitioners have an impact on the assurance opinion issued. Using an international sample of 1233 firm-year observations over the period 2007–2014, the findings document the impact of the brand reputation and (...) industry specialisation of assurance providers on the level of assurance. The probability of detecting material errors and omissions in a sustainability report is higher if it is verified by a Big 4 auditing firm and by an industry expert as an assurance practitioner. The greater experience in providing audit services and the relevant skills and training provided by Big 4 firms, as well as the greater knowledge and experience of industry experts, increase the propensity to report more accurate opinions about a sustainability report. The findings are robust for alternative measures for the level of assurance and the industry specialisation. (shrink)

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor (...) by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. (shrink)

This paper aims to examine the credibility value of sustainability assurance and the type of assurance provider on cost of capital. A large sample of international companies from the period 2007–2014 was used to develop our models of analysis. We find a greater decrease in cost of capital for companies that publish and assure their social and environmental reports. Thus, voluntary sustainability disclosures decrease the cost of capital. However, companies also have the opportunity to reinforce this decrease by providing an (...) assurance statement, so increasing the credibility of corporate social responsibility information. In addition, the decrease in the cost of capital is significantly higher when such assurance is provided by a top-tier accountancy firm instead of by engineering or consultancy firms; this result supports also the reputational capital of accountancy firms. (shrink)

Background: The acquisition of experience is a major concern for nurses in intensive care units. Although the emotional component of the clinical practice of these nurses has been widely studied, greater examination is required to determine how this component influences their learning and practical experience. Objective: To discover the relationships between emotion, memory and learning and the impacts on nursing clinical practice. Research design: This is a qualitative phenomenological study. The data were collected from open, in-depth interviews. A total of (...) 22 intensive care unit nurses participated in this research between January 2012 and December 2014. Ethical considerations: The School of Nursing Ethics Committee approved the study, which complied with ethical principles and required informed consent. Findings: We found a clear relationship between emotion, memory and the acquisition of experience. This relationship grouped three dimensions: (1) satisfaction, to relieve the patient’s pain or discomfort, give confidence and a sense of security to the patient, enable the presence of family members into the intensive care unit and provide family members with a realistic view of the patient’s situation; (2) error experience, which nurses feel when a patient dies, when they fail to accompany a patient in his or her decision to abandon the struggle to live or when they fail to lend support to the patient’s family; and (3) the feel bad–feel good paradox, which occurs when a mistake in the patient’s care or handling of his or her family is repaired. Conclusion: Emotion is a capacity that impacts on nurses’ experience and influences improvements in clinical practice. Recalling stories of satisfaction helps to reinforce good practice, while recalling stories of errors helps to identify difficulties in the profession and recognise new forms of action. The articulation of emotional competencies may support the development of nursing ethics in the intensive care unit to protect and defend their patients and improve their relationships with families in order to maximise the potential for patient care. (shrink)

The theory of separation assumes, with provocation, that an organization cannot reconcile profits and social function. Organizations can reconcile these two, apparently contrasting, missions, by considering emotions, especially moral emotions, to create a genuine motivation for focusing on goals beyond simple economic earnings and protecting organizations or groups of people from dysfunctional attitudes and behaviors, as well as considering the important role of the stakeholder accountability. Using the PRISMA method, we created a review of records using keywords relating to a (...) socio-emotional value within organizations, with a particular focus on the last 20 years. We used the SCOPUS database and, after removing irrelevant records, we used the VOSviewer tool to create a cluster map of different areas in this topic. Some records cite the socio-emotional value that is related to organizational and employee suffering, while other articles consider it a positive factor that improves performance and prevents problems in organizations. (shrink)

La ciencia y la tecnología tienen cada vez más importancia en nuestra vida cotidiana. Sin embargo los datos referentes a las opciones que toma el alumnado, en los últimos años, muestran una tendencia a la baja alarmante. Dado el descenso de alumnado en estas ramas de la Enseñanza Secundaria, en especial la disminución de chicas en la opción científico-técnica e incluso en la biosanitaria, es necesario examinar las causas que provocan el alejamiento de las opciones de ciencia y tecnología en (...) general, de manera que se promuevan políticas adecuadas para corregir ese problema. Esta investigación pretende averiguar qué percepciones tienen los estudiantes, en esta etapa, de la ciencia, de la tecnología y de sus profesionales, así como las expectativas vocacionales y profesionales con respecto a estas ramas, con especial hincapié en si existen diferencias de género en ello. (shrink)

Background/ObjectiveSocial skills are essential in adolescence, both for their relational dimension and for their influence on other areas of adolescent life, so it is essential to include Social skills in the formal education of students.MethodThis paper presents the results of an experimental mixed factorial design pilot study in which an Interpersonal Skills Training Program for Adolescents was applied. The convenience sample consisted of 51 adolescents. An evaluation was carried out before and after the intervention, using the CEDIA and SAS-A questionnaires.ResultsThe (...) mixed factorial ANOVA show significant differences in the overall measures and in most of the subscales of both questionnaires, indicating that PEHIA is effectiveness, at least in the short term.ConclusionsThe results obtained in assertiveness, interpersonal relationships and public speaking suggest that the program is feasible and shows promising results in reducing anxiety. However, a larger scale study should be conducted. (shrink)

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

This article analyzes the relationship between corporate social responsibility (CSR) decoupling and financial market outcomes. CSR decoupling refers to the gap between CSR disclosure and CSR performance. More specifically, we analyze the effect of CSR decoupling on analysts’ forecast errors, cost of capital, and access to finance. We also examine the moderating effect of forecast errors on relationships between CSR decoupling and cost of capital and access to finance. For a sample of U.S. firms consisting of 7,681 firm-year observations for (...) the period 2006–2015, our empirical evidence supports the idea that a wider gap results in higher analysts’ forecast errors, a greater cost of capital, and reduced access to finance. In addition, our results show that forecast errors enhance the effect of the CSR decoupling on cost of capital and access to financial resources. We also note that external monitoring, in the form of greater analysts’ coverage, reduces CSR decoupling. (shrink)

As a result of recent corporate scandals, several rules have focused on the role played by Boards of Directors on the planning and monitoring of corporate codes of ethics. In theory, outside directors are in a better position than insiders to protect and further the interests of all stakeholders because of their experience and their sense of moral and legal obligations. Female directors also tend to be more sensitive to ethics according to several past studies which explain this affirmation by (...) early gender socialization, the fact that women are thought to place a greater emphasis on harmonious relations and the fact that men and women use different ethical frameworks in their judgments. The goal of this paper is to determine the influence of these characteristics of the Board in terms of promoting and hindering the creation of a code of ethics. Our findings show that a greater number of female directors does not necessarily lead to more ethical companies. Moreover, within Europe as a continent, board ownership leads to an entrenchment of upper-level management, generating a divergence between the ethical interests of owners and managers. In light of this situation, the presence of independent directors is necessary to reduce such conflicts. (shrink)

Background: COVID-19 has taken many lives worldwide and due to this, millions of persons are in grief. When the grief process lasts longer than 6 months, the person is in risk of developing Complicated Grief Disorder. The CGD is related to serious health consequences. To reduce the probability of developing CGD a preventive intervention could be applied. In developing countries like Mexico, the psychological services are scarce, self-applied interventions could provide support to solve this problem and reduce the health impact (...) even after the pandemic has already finished.Aims: To design and implement a self-applied intervention composed of 12 modules focused on the decrease of the risk of developing CGD, and increasing the life quality, and as a secondary objective to reduce the symptomatology of anxiety, depression, and increase of sleep quality. The Intervention Duelo COVID follows the principles of User Experience and is designed according to the needs and desires of a sample of the objective participants, to increase the adherence to the self-applied intervention, considered one of the main weaknesses of online interventions.Methods: A Randomized Controlled Trial will be conducted from the 22nd of December of 2020 to the first of June 2021. The participants will be assigned to an intervention with elements of Cognitive Behavioral Therapy, Acceptance and Commitment Therapy, Mindfulness and Positive Psychology. The control group will be a wait-list condition, that will receive the intervention 1.5–2 months after the pre-measurement were taken. The Power Size Calculation conducted through G*Power indicated the need for a total of 42 participants, which will be divided by 21 participants in each group. The platform will be delivered through responsive design assuring with this that the intervention will adapt to the screen size of cellphones, tablets, and computers.Ethics and Dissemination: The study counts with the approval of the Research Ethics Committee of the Autonomous University of Ciudad Juárez, México, and it is registered in Clinical Trials. The article is sent and registered in clinical trials before the recruitment started. The results will be reported in future conferences, scientific publications, and media. (shrink)

This article analyzes a panel of 550 international firms, for the period 2004 to 2010, to compare the role of female directors in family and non-family firms in promoting responsible practices. Many studies have associated the presence of women on the board with a higher degree of socially responsible commitment. However, we found that this is much less so in family firms than in non-family firms. In family firms, corporate social responsibility commitment does not vary significantly with the presence of (...) female directors, as the latter tend to behave in accordance with the family orientation toward CSR. This orientation depends on the stakeholders being addressed, with greater social responsibility shown toward external stakeholders than internal ones. (shrink)

We highlight how Corporate Social Responsibility can be strategically used against the negative perception from earnings management. Using international data, we analyse the effect of CSR and EM on the cost of capital and corporate reputation. Results confirm that CSR strategy is positively valued by investors and other stakeholders. Contrary to EM, CSR has a positive effect on corporate reputation and lowers the cost of capital. In addition, we also find that the favourable effect of CSR on cost of capital (...) is consistently more intense in firms that show signs of EM indicating that the market does not identify when CSR practices are used as a strategy to mask EM. We also demonstrate how institutional factors influence the above relationship. (shrink)

Preserving dignity during the dying process requires reviewing the roles of those involved in the treatment, care methods and decision-making. This article examines the participation and responsibility assigned to nurses regarding decision-making in the final stages of life, as laid out in the Rights to and Guarantee of Dignity for the Individual During the Process of Death Act. This text has been analysed on the levels of socio-cultural practice and discourse practice, using the critical discourse analysis methodology. The results show (...) that, although the law is another result of the social trend of patient empowerment, the responsibility of the nurses is not recognised, and they are left out of the decision-making process in the final stages of life. (shrink)

Although the relationship between stereotypes and acculturation preferences has been previously studied from the majority perspective among adults, the perspective of adolescents and minority groups is understudied. This research analyzed the contribution of four stereotype dimensions to the acculturation preferences of Spanish adolescents and adolescents of Moroccan-origin, the moderating role of stereotypes in intergroup acculturation discrepancies, and the interaction of stereotypes with acculturation perceptions on acculturation preferences. A sample of 488 Spanish adolescents and 360 adolescents of Moroccan-origin living in Spain, (...) from 12 to 19 years old, reported how moral, immoral, social, and competent they perceive each other to be. Spanish adolescents reported their perception about how Moroccan youth were acculturating in terms of maintaining their original culture and adopting the host culture, and their acculturation preferences in the same dimensions. Adolescents of Moroccan-origin reported to what extent they were maintaining their original culture and adopting the host culture, their acculturation preferences, and their ethnic and national identity. Results showed that adolescents of Moroccan-origin reported more positive perceptions of Spanish youth than conversely. The perceived immorality of the outgroup was important for understanding the preferences for adopting the host culture of both groups, but in the opposite direction. The four stereotype dimensions modulated the majority-minority discrepancies in preferences for cultural adoption. An analysis of the interaction between stereotypes and perceived adoption on acculturation preferences showed that when Spanish adolescents perceived that Moroccan youth were not adopting the Spanish culture, perceived morality and sociability played a role in their preferences for adoption. The less moral and sociable Moroccans were perceived, the more preference for cultural adoption. These findings support the importance of considering stereotypes in acculturation studies of majority and minority groups, as well as the relevance of including these perceptions in interventions aimed at improving intercultural relations. (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.