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)

El presente artículo estudia la obra de Elisabeth Mulder (1904-1987) escritora barcelonesa que desarrolló su obra principalmente entre los años 30 y 50. Está estructurado en tres partes. 1) “La prehistoria lírica” de Elisabeth Mulder (“prehistoria e historia son términos que proceden de Consuelo Berges para referirse a dos períodos distintos de la producción de Elisabeth Mulder) estudia la evolución de su poesía entre 1927 y 1933, desde el simbolismo y el “malditismo” hasta la serenidad novecentista. 2)“La historia narrativa (...) de Elisabeth Mulder”intercala el estudio cronológico con el establecimiento de las líneas principales temáticas y formales de su narrativa, yendo más allá de los tópicos forjados por la crítica acerca del cosmopolitismo y elegancia de su novela, alejada de las características de la narrativa de la postguerra española. Señala como elementos interesantes, su concepción de la identidad, su concepción del amor y la utilización del humor como elemento destopificador. 3) “Una escritora entre el Modernismo y la Modernidad” establece finalmente las características de Elisabeth Mulder como las de una escritora entre ciertos elementos del modernismo y ciertos elementos de la vanguardia. (shrink)

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

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)

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)

_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)

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)

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)

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)

El sentimiento de la justicia representa el hábito de conducta por el que nos vemos obligados, en cualquier relación, a dar a cada uno lo suyo. Ahora bien, esta disposición del espíritu se inscribe en las coordenadas que definen al hombre: verdad, libertad y bien. El hombre como ser racional y por tanto libre: el único ser que se determina a sí mismo y que alcanza en el bien el sentido de su proyección personal, esto es, la perfección. Dar a (...) cada uno lo suyo es dar al sujeto el reconocimiento de este fundamento ontológico. (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)

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.

Los pacientes con síndrome braquicefálico suponen un reto para el anestesiólogo, ya que la mayoría de ellos tienen alteraciones en el sistema respiratorio que convierten a estos animales en pacientes de riesgo.

In the context of comparing linguistic profiles across neurodevelopmental disorders, Down syndrome has captured growing attention for its uneven profile. Although specific weaknesses in grammatical and phonological processing have been reported, research evidence on phonological development remains scarce, particularly beyond early childhood. The purpose of this study was to explore the phonological profiles of children and adolescents with Down syndrome. The profiles were based on the frequency and relative proportion of the processes observed by classes, and they were compared to (...) those of typically developing preschool children of similar verbal age. A complementary goal was to assess the effect of two different methods of elicitation: a test of articulation and spontaneous speech sampling. Finally, intergroup and intragroup differences in full match percentages between three positions at syllable-level were assessed. The results of the present study confirmed that the frequency of phonological processes in children and adolescents with DS is atypically high and is above what is expected for lexical age and at the same level as grammatical age. Highly increased frequency of processes, consistent in all kinds of processes and positions at the syllable-level, and asynchronous with verbal age and mental age suggest atypical developmental trajectories of phonological development in the Down syndrome population. (shrink)

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)

The chapter by Ana Romero-Iribas and Consuelo Martínez-Priego is both unique and timely insofar as it approaches the concern with atomisation and social connection from the perspective of a recent event: the Covid-19 pandemic. This has had a fragmenting consequence for both individuals and institutions, leading to loneliness and isolation. The chapter considers civic friendship to be a remedy to this. Civic friendship involves other-orientated emotions. It is a concern for both self and others, and aims at collective (...) goods. However, it is not just emotional—it also has a rational component. Thus conceived, civic friendship offers a solution to the problems of fragmentation from three perspectives. From the point of view of the sociological, it is a relationship that is based on trust between citizens and cooperating to promote shared interests’; from the point of view of political theory, it offers a defence to totalitarianism by promoting freedom; from a psychological point of view, civic friendship binds other-orientated emotions. Thus this chapter also illustrates how friendship transcends disciplines as the topic and discussion is situated between political philosophy and social and emotional psychology. Civic friendship cannot be reduced to the emotions—but it cannot exist without them either. According to Romero-Iribas and Martínez-Priego, civic friendship is characterised by other-orientated emotions. The action which results from these emotions is guided by concern for the shared life of the subject and the other. These emotions are therefore not utopian or altruistic (self-sacrificing), they are rational emotions and wholly suited to political life. In discussing civic friendship in these terms, this chapter does much to free the emotions from being confined to the personal view of friendship which would view than as idiosyncratic and irrational, and to put them on a rational and generalized basis in politics and society as a whole. (shrink)

This article considers friendship as a channel for education and as one of its objectives, as it is a necessary ingredient for a fulfilled life. This requires an initial study of interpersonal relationships in the postmodern context, considering their opportunities and risks. Our aim is to draw a topography of these relationships by analysing texts by major thinkers of the last four decades. The result of this analysis is the core of the article, namely, that there are four categories which (...) seem to give a proper account of the characteristics of interpersonal relationships in postmodernity and are relevant in education: 1) the questioning of the individual; 2) the appearance of the internet; 3) the recoveryof emotions; and, finally; 4) the extension of the feminine space. As a conclusion, they may all be said to have an ambivalent character that requires central issues in education to be reconsidered: the awareness and emotional regulation; the new constitution of identity and intimacy on the internet; education for male-female relationships, which now exist outside the sexual sphere, and preventing violence in these relationships; as well as how to educate for cooperation in an individualistic society. (shrink)

El objetivo del trabajo es mostrar el papel esencial que juegan actualmente las matemáticas en la teoría de la información. El trabajo está pensado para no especialistas y pretende dibujar en unas breves pinceladas como es la situación actual.

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)

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

Unlike Dickens’s novel, this is not a tale of light and darkness, order and chaos, good and evil… It is, though, a story worth to be told about two standpoints about games and sports, teaching and research, physical education simply put, that have pursued similar interests on parallel tracks for too long, despite their apparent closeness and expected shared cultural grounds. The objective of this conceptual analysis is to try and reconcile two perspectives, namely motor praxeology and teaching games for (...) understanding (TGfU), born in the last third of the XX century in France and England with the intention to rethink the foundations of physical education (PE) and sports teaching. Pierre Parlebas, from the French side of the English Channel, claimed in 1967 that sports make part of PE, that team sports must be considered from a specific, sociomotor point of view, and that motor conducts (i.e. the significative organization of motor behaviour), not sports techniques, are the corner-stone of PE and sports coaching. In the early 1980s, from the English side of La Manche, Almond, Thorpe, and Bunker made a plea for a shift in the way to teach games (sporting collective duels mostly), deeply concerned by the negative impact of the traditional technics-centred approach on motivation, competence and attained level of the least able in school situations. Our conclusion is that TGfU, or game-based approaches to sports coaching and teaching, can take great advantage of the motor-praxeological rationale for three reasons: firstly, because concepts like understanding, game sense and action principles are operatively, semiotically linked to the reality of the playing process; secondly, because the inner structures of the games that constrain players and guide their motor conducts, permit to integrate games in the general system of sporting games, no matter their level of institutionalisation; finally, because the intervention practice is better thought of and more systematically developed upon the operational concepts of internal logic and expected practical effects of game playing. This time, Paris could be the place to go to in search of solutions, not the city to run away from in hope of consolation. (shrink)

Altruism and solidarity are concepts that are closely related to organ donation for transplantation. On the one hand, they are typically used for encouraging people to donate. On the other hand, they also underpin the regulations in force in each country to different extents. They are often used indistinctly and equivocally, despite the different ethical implications of each concept. This paper aims to clarify to what extent we can speak of altruism and solidarity in the predominant models of organ donation. (...) It also raises the ethical question of whether these categories are adequate as a basis for such models, bearing in mind that organs are a scarce resource and that a shortage of them may mean that fewer lives are saved or improved. (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)

Many have contended that non-classical logicians have failed at providing evidence of paraconsistent logics being applicable in cases of inconsistency toleration in the sciences. With this in mind, my main concern here is methodological. I aim at addressing the question of how should we study and explain cases of inconsistent science, using paraconsistent tools, without ruining into the most common methodological mistakes. My response is divided into two main parts: first, I provide some methodological guidance on how to approach cases (...) of inconsistent science; and second, I focus on a peculiar type of formal methodologies for the scrutiny of inconsistent reasoning, the _Paraconsistent Alternative Approach_ (henceforth, PAA) and argue that PAA can enhance a more accurate understanding of sensible reasoning in inconsistent contexts. (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)

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)

This study examines whether character strengths predict resilience (operationalized as stable or higher mental health and subjective well-being despite an adverse event) over a period of approximately one month during the COVID-19 pandemic lockdown in Spain. Using a longitudinal design, participants (N = 348 adults) completed online measures of sociodemographic data, information regarding their situation in relation to the COVID-19, character strengths, general mental health, life satisfaction, positive affect and negative affect. All variables were measured at Time 1 and Time (...) 2, except for sociodemographic and most COVID-related information (Time 1 only). Time 1 data collection was conducted between March 21, 2020 and April 2, 2020, i.e., approximately the second week of lockdown in Spain. Time 2 data collection was conducted between April 24, 2020 and May 18, 2020, after the Spanish government announced ita intention to progressively release the lockdown. A principal component analysis of character strengths was conducted. Five character strength factors were extracted: fortitude, goodness, intellectual, interpersonal, and restraint. Factor structures at Times 1 and 2 were highly consistent. All character strength factors at Time 1 correlated positively with life satisfaction and positive affect, and negatively with negative affect and mental health at T2 (higher scores in the mental health measure indicate poorer mental health). Fortitude strengths showed the highest correlations. We conducted a series of regression analyses with strength factors at Time 1 as predictors, and mental health, life satisfaction, and positive and negative affect as dependent variables, controlling for their baseline levels. To test the directionality of the relationship between strengths and the dependent variables, all analyses were reversed. All character strength factors predicted an increase in mental health. They also predicted positive affect, with the exception of strengths of restraint. Fortitude, intellectual and interpersonal strengths predicted an increase in life satisfaction. Finally, fortitude strengths, interpersonal strengths, and strengths of restraint, predicted a decrease in negative affect. None of the reversed analyses yielded significant effects. Limitations, implications, and possible character strengths-based interventions aimed at promoting mental health in the COVID-19 pandemic are discussed. (shrink)

This article explores the proposal offered by Ian Hacking for the distinction between natural and social sciences—a proposal that he has defined from the outset as complex and different from the traditional ones. Our objective is not only to present the path followed by Hacking’s distinction, but also to determine if it constitutes a novelty or not. For this purpose, we deemed it necessary to briefly introduce the core notions Hacking uses to establish his strategic approach to social sciences, under (...) the assumption that they are less well known that the ones corresponding to his treatment of natural sciences. (shrink)

Inconsistency toleration is the phenomenon of working with inconsistent information without threatening one’s rationality. Here I address the role that ignorance plays for the tolerance of contradictions in the empirical sciences. In particular, I contend that there are two types of ignorance that, when present, can make epistemic agents to be rationally inclined to tolerate a contradiction. The first is factual ignorance, understood as temporary undecidability of the truth values of the conflicting propositions. The second is what I call “ignorance (...) of theoretical structure”, which is lack of knowledge of relevant inference patterns within a specific theory. I argue that these two types of ignorance can be explanatory of the scientists’ rational disposition to be tolerant towards contradictions, and I illustrate this with a case study from neutrino physics. (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)

As Social Economy financial institutions, credit unions have traditionally been considered less efficient than traditional banking entities. However, like banks and savings banks, they have to be as efficient and competitive as possible to survive in today’s business environment, especially at times of crisis. To date, there have been very few studies on their efficiency and practically none for the crisis period. Moreover, almost all the existing studies assess only financial efficiency, without considering their social function. This study examines the (...) levels of both financial and social efficiency in Spanish credit unions as well as their main determinants during the recent crisis. We apply the two-stage double bootstrap data envelopment analysis methodology based on panel data corresponding to all the credit unions active in Spain between 2008 and 2013. The empirical results indicate that financial and social efficiency achieved an acceptable level, although on average the former was slightly greater than the latter. We also find that both age and merger and acquisition activity were positively influential on the financial efficiency of credit unions but had a significant negative effect on their social efficiency. Moreover, the regional location of such entities and the financial crisis were also crucial determinants of both types of efficiency. Our findings are therefore useful for all the stakeholders of credit unions to know if these entities have been efficient according to a double bottom line accounting in the crisis period and hence to maintain successful social management that is compatible with satisfactory financial efficiency. (shrink)