En el contexto actual los juristas están obligados a comprender el fenómeno de la digitalización. Para ello, deben primero, entenderlo, definirlo y delimitarlo y, luego, explicarlo y analizarlo para proponer soluciones justas y equitativas. Este concepto global abarca múltiples realidades, cada una con sus propias características y su impacto particular, en concreto en el ámbito del trabajo como fuente de identidad personal y social. Desde hace tiempo, instituciones públicas y privadas, internacionales, europeas y nacionales como la Organización para la Cooperación (...) y el Desarrollo Económicos, la Organización Internacional del Trabajo, el World Economic Forum y la Unión Europea, entre otras, realizan estudios, informes y análisis periódicos de la situación. En particular, y en lo que concierne a la Robótica, han traspasado el ámbito específico del sector industrial, para intentar identificar el impacto de tecnologías que replican en las máquinas procesos cognitivos similares a los humanos, desde una triple perspectiva: ética, legal y socioeconómica. Así, se hace hincapié en su proyección en la configuración y definición del trabajo; en los diferentes modelos o formas de trabajo, profundamente alterados hoy por la automatización o digitalización; y en las condiciones en las que las y los trabajadores prestan sus servicios. Desde esta triple perspectiva, admitiendo que los robots y los sistemas de inteligencia artificial son unos de los grandes inventos verdaderamente disruptivos del entorno digital y que han venido para quedarse, este estudio se centra en la Robótica Inclusiva, contribuyendo de este modo al entendimiento del cambio tecnológico actual al reflexionar sobre algunas de las cuestiones que este plantea para el Derecho. (shrink)

Retraction note: Laverde Guzmán, M. Y. (2022). Digital competencies in public accounting professionals: The need for the new normal. HUMAN REVIEW. International Humanities Revista Internacional De Humanidades, 17(3), 1–10. https://doi.org/10.37467/revhuman.v11.4733 The Editorial Office of Eurasia Academic Publishing Group has retracted this article. An investigation carried out by our Research Integrity Department has found a group of articles, among which this one is found, that are not within the thematic scope of the journal. We believe that the editorial process was manipulated (...) and, furthermore, acceptance decisions were made under possibly inappropriate peer review. (shrink)

La presente investigación tiene como objetivo, identificar las necesidades de los/las profesionales de la contaduría pública respecto de las tecnologías asociadas a la industria 4.0, sobre las cuales se desarrollan los procesos de digitalización de las organizaciones en la industria manufacturera. El trabajo se realizó mediante una investigación mixta, de carácter exploratorio de corte transversal, cuyos resultados evidencian el bajo nivel de competencias tecnológicas de los/las CP, situación que representa un riesgo de baja empleabilidad de cara al futuro inmediato de (...) estos/as profesionales, al no adaptarse a la misma velocidad que avanzan las necesidades y manejo de información en la nueva normalidad. (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)

Objective: This study aimed to compare the effects of two intervention programs, high-intensity interval training and moderate-intensity training, on anxiety, depression, stress, and resilience during the confinement caused by the coronavirus disease 2019 in healthy adults.Methods: A total of 67 adults who participated were randomly assigned to two groups: HIIT and MIT groups. The MIT group had to perform a home-based intervention based on aerobic exercises, whereas the HIIT group had to perform a home-based intervention based on HIIT exercises. The (...) two groups had to complete the same physical exercise volume, 40 min per session during the confinement period. Depression, anxiety, stress, and resilience were assessed before and after the intervention.Results: Results showed that HIIT and MIT significantly reduced the stress, anxiety, and depression as well as increase the resilience. Moreover, the improvements obtained in the HIIT group seem to be greater than those of the MIT group in depression.Conclusions: HIIT and MIT decreased anxiety, stress, and depression as well as increased resilience during the COVID-19 confinement. In addition, the HIIT intervention seemed to be more beneficial to reduce depression than the MIT intervention. (shrink)

Este artículo examina una doble y contrapuesta línea de recepción del pensamiento de Max Weber en el mundo hispanoparlante, que hemos denominado línea “conservadora” y línea “liberal”. Este esquema interpretativo permite agrupar y reseñar a algunos de los más destacados intelectuales españoles, cuyas obras estuvieron marcadas por la influencia del pensamiento de Max Weber. Revisamos el contexto, el sentido de la recepción, la labor de traducción y el modo peculiar en que asimilaron el trabajo del autor alemán. Nos centramos, en (...) suma, en la obra de algunos renombrados filósofos, juristas y sociólogos de habla hispana, si bien limitamos nuestro análisis a la “primera generación receptora”, que fechamos en las décadas de los años 20 a los 40 del siglo XX. (shrink)

El artículo se pregunta por el problema del Otro en América Latina, considerando la reflexión de Lévinas y de Ortega y Gasset a partir de la fenomenología de Husserl. El examen recae en dos figuras paradigmáticas de la modernidad barroca: la así denominada Malinche y Juana Inés de la Cruz, teniendo como telón de fondo el debate entre Ginés de Sepúlveda y Bartolomé de las Casas acerca de la humanidad o animalidad de los así llamados indígenas. Se le presta especial (...) atención a las perspectivas adoptadas por Tzvetan Todorov, Leopoldo Zea, Octavio Paz y Bolívar Echeverría sobre las figuras mencionadas. (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)

Esta propuesta se inscribe en el marco de análisis y comprensión de los procesos de subjetivación contemporáneos como maneras de imponer una esencia a una existencia. Puesto que hemos sido edificadas con las imágenes de otros, las mujeres hemos debido construirnos cada una con ellas. Siendo muy diversos los desenlaces de esta construcción, somos sin embargo parecidas al compartir una particular manera de vínculo: la experiencia que denomino del deseo de ser. Estando siempre sin hacer, somos siempre siendo y, aunque (...) dadas ya por hechas, cada mujer es el resultado de un tremendo esfuerzo y paciencia cuya resolución permite vivir. (shrink)

Transitional justice in Colombia has evolved, reflecting the political, social, and academic changes in the country. This study is a systematic review of the literature through articles indexed in Web of Science, applying the PRISMA protocol. Out of 3819 articles published in the last five years (2019-2024), 109 articles were selected following strict exclusion criteria. The methodology includes a quantitative analysis complemented with the visual analysis tool Posit PBC™ for bibliometric analysis in Biblioshyni. The study addresses the research question on (...) the evolution of the main research interests in the field of Transitional Justice in Colombia. The results show that initially, analyses on transitional justice focused on documenting the atrocities of the armed conflict, with a focus on truth and reparation, grounding legal mechanisms such as the Justice and Peace Law of 2005; with the 2016 Peace Agreement, research expanded into more complex issues, including the interaction between transitional justice and development, and the importance of civil society and victim engagement. The inclusion of the gender perspective, particularly after the 2016 Peace Agreement, led to studies on how women and LGBTI+ communities were differentially affected by the conflict. In addition, recent research has focused on the comparison between the peace processes with the AUC and the FARC-EP, analyzing the differences in their transitional justice frameworks and the challenges of implementing these agreements in a context of persistent violence. (shrink)

Nas reflexões sobre percepção, voltando-se às coisas mesmas, a filosofia de Merleau-Ponty busca compreender o percebido em seu ser desde o instante primeiro, isento de qualquer cognição possível. Esse movimento metodológico é marcadamente inspirado na Fenomenologia, tal como preconizada por Edmund Husserl, ao anunciar a consciência intencional. Esta não é mais um predicamento egocêntrico, como concebido pela tradição filosófica, mas sim a consciência da percepção enquanto intencionalidade, movimento, verbo, que se constitui no instante do voltar-se noético para o objeto intuído. (...) Isso nos proporciona uma ampla compreensão dos diversos modos de ser do ente que somos nós, em nossa cotidianidade mediana e contemporânea. Além disso, compreendem-se os modos como percebemos os outros, humanos como nós, em sua alteridade e corporeidade. Os corpos se movimentam em estéticas, impressões e expressões, ritmos, danças, poesia, sendo percebidos de diferentes maneiras, ganhando diversas conotações significativas, marcadas pela historicidade e linguisticidade vividas. Considerando a filosofia merleau-pontyana à luz de um viés estético, como poderiam ser compreendidos os corpos dromomaníacos, aqueles que se deslocam incessantemente, sempre impulsionados a estarem onde não estão? Este estudo tem como objetivo instigar a reflexão filosófica sobre o que poderia estruturar esses afetos, buscando vislumbrar outros sentidos além da descrição de existências malogradas, reduzidas a meros objetos de pesquisa psicopatológica. O que poderiam dizer esteticamente os corpos em seus movimentos e fixações, em suas impressões e expressões, em sua capacidade infinita de suscitar novos sentidos e significados? (shrink)

This article aims to improve the knowledge on Generation Z as employees within workforce and in the workplace, as well as on the main thematic trends that drive the research on the topic. To this end, and using bibliometric techniques, a sample of 102 publications on this subject from Web of Science between 2009 and 2020 is analyzed. Research discusses the most published and most cited authors and journals to have a broad view of the context of the subject. Later, (...) through a longitudinal view, the study mainly focuses on analyzing the evolution of thematic clusters, to assess the progress of the themes, as well as the network around the principal motor cluster of each period. The obtained results suggest a hardly developed topic, which started to draw attention in 2018, while still having a wide margin for growth. The core of research on the topic has evolved around “Generation-Z” “generations,” “workplace,” “management” and “attitudes,” “leadership,” “career,” or “learning-teaching-education,” although a low keyword stability among periods was noted. There is a need for further development on a variety of aspects regarding this generation and the labor market, as the study shows a clear orientation toward management and generational diversity within the workplace. (shrink)

This paper raises the possibility of a female authorship for the anonymous 14th century work The Cloud of Unknowing, which academics always attribute to a man. It points out four premises: firstly the error of sexual attribution of the authorship of The Mirror of Simple Souls, maintained until 20th century; secondly, the conception of woman by the English mystical male writers Rolle and Hilton, which is not found in the writings attributed to the author of The Cloud; thirdly, the literary, (...) theological and mystical greatness of a English woman writer of 14th century, Julian of Norwich; and, finally, the scholars' considerations about the author (man for them) of The Cloud and its related treatises, which, notwithstanding, could perfectly be attributed to a woman of the fourteenth century in England. So, the conclusion invites to question the male authorship of this masterpiece, perhaps, for the first time. (shrink)

Este trabajo se centra en el análisis de la percepción del alumnado universitario acerca de la utilización de la metodología Flipped Classroom. Se analizarán los resultados obtenidos de una experiencia docente basada en su uso, centrándose entre otros aspectos, en la satisfacción del alumnado, la comprensión de conocimientos y adquisición de competencias, el grado de implicación de profesores/as y alumnos/as, así como las ventajas e inconvenientes percibidos. Los resultados obtenidos muestran, entre otros beneficios, la percepción de una mejora en el (...) proceso de enseñanza-aprendizaje y un aumento en la calidad de la formación, así como en la satisfacción del alumnado. (shrink)

En un momento de tensión y polémica por la situación que tiene la enseñanza de la filosofía dentro de la l. o. g. s. e., es útil hacer una reflexión comparativa con el modo en el que se esta dando respuesta a la didáctica de la filosofía en otro país europeo, en Italia.

El artículo tiene como objetivo fundamental presentar el concepto de repetición bajo tres aspectos. El primero es su ubicación en el contexto de la existencia individual; el segundo, su carácter de exigencia de búsqueda de la libertad; y, finalmente, la consideración de la repetición como acontecimiento de la existencia. El recorrido del artículo revela así el tránsito que se emprende desde la importancia de la figura del lector en su profunda soledad; lector de la vida, de la prueba, de la (...) circunstancia, de lo ineludible; hasta la revelación de la existencia revestida en un acto mimético. Este recorrido aparece evidenciado porque se pone de relieve la preocupación humana no sólo por la existencia, sino por el sentido que ella adquiere frente a la posibilidad del mal desde lo particular, desde lo individual. En este orden de ideas, tras un seguimiento del concepto de repetición se pretende hacer evidente un interés que puede llamarse interés existencial y por ello filosófico: volver la cara hacia el individuo. (shrink)

RESUMEN. Este trabajo tiene el propósito principal de estudiar cómo las nuevas formas de acceder a la paternidad y maternidad, a través de las técnicas de reproducción asistida con donación de gametos o embriones, afectan a algunos derechos de los hijos e hijas. En concreto, serán analizados los derechos de filiación paterna y materna y el derecho a conocer los orígenes biológicos. Para ello, será central tomar en consideración el deber que pesa sobre los poderes públicos de asegurar la protección (...) integral de los hijos y posibilitar la investigación de la paternidad, junto con el deber de los padres de prestar asistencia de todo orden a sus hijos. La igualdad de todos los hijos ante la ley, con independencia de su filiación, llevará a comprobar las diferencias entre las personas nacidas mediante reproducción asistida, las nacidas por reproducción natural y las adoptadas, y a valorar si tales diferencias pueden seguir siendo justificadas. ABSTRACT. This work has the main purpose of studying how new ways of access to parenthood, through assisted reproductive technologies with donation of gametes or embryos, affect some rights of the children. Specifically, there will be analyzed the children´s right to both a mother and a father and the right to know their biological origins. To do so, it will be central to take into consideration the duty of public authorities to ensure the comprehensive protection of children and enable the investigation of paternity, together with the duty of parents to provide assistance of all kinds to their children. The equality of all children before the law will lead to testing the differences between those born through assisted reproduction, those born by natural reproduction and the adopted ones, and to assess if such differences may continue being justified. (shrink)

The tumor suppressor protein p53 is intimately involved in the cellular response to DNA damage, controlling cell cycle arrest, apoptosis and the transcriptional induction of DNA damage inducible genes. A transcriptional target of p53, Gadd45, was recently found to bind to PCNA, a component of DNA replication/repair complexes, thereby implicating Gadd45 in DNA metabolism(1). Using biochemical assays, a role for Gadd45 in excision repair in vitro has been demonstrated(1). Antisense experiments have also indicated an in vivo role for the GADD45 (...) gene in UV‐irradiation survival. These discoveries establish a link between p53 and DNA repair through Gadd45. (shrink)

Este ensayo da cuenta de la presencia del fenómeno camp como manifestación estética en el poema Strip Tease del escritor argentino Néstor Perlongher. Dicha manifestación estética aparece como un contradiscurso frente a los discursos de lo normativo y de lo permitido para dar cuenta de una manera de ser y de sentir mediante la escritura. Para el análisis del poema se partió de la relación que se puede establecer entre signos semióticos y a partir de los cuales una sintagmática actualiza (...) relaciones paradigmáticas. La razón de este análisis consiste en poder demostrar cómo se manifiestan las ideologías y en este caso, específicamente, la visión del mundo del amplio abanico de posibilidades genéricas que se han exteriorizado con la escritura, frente al denominado discurso gender. (shrink)

Background: In Hospital Emergency Department and Emergency Medical Services professionals experience situations in which they face difficulties or barriers to know patient’s advance directives and implement them. Objectives: To analyse the barriers, facilitators, and ethical conflicts perceived by health professionals derived from the management of advance directives in emergency services. Research design, participants, and context: This is a qualitative phenomenological study conducted with purposive sampling including a population of nursing and medical professionals linked to Hospital Emergency Department and Emergency Medical (...) Services. Three focus groups were formed, totalling 24 participants. We performed an inductive-type thematic discourse analysis. Ethical considerations: This study was approved by ethical committees of Ethical Commitee of Clínic Hospital (Barcelona) and Comittee of Emergency Medical Services (Barcelona). The participants received information about the purpose of the study. Patients’ anonymity and willingness to participate in the study were guaranteed. Findings: There were four types of barriers that hindered the proper management of patients’ advance directives in Hospital Emergency Department and Emergency Medical Services: personal and professional, family members, organisational and structural, and those derived from the health system. These barriers caused ethical conflicts and hindered professionals’ decision-making. Discussion: These results are in line with those of previous studies and indicate that factors such as gender, professional category, and years of experience, in addition to professionals’ beliefs and the opinions of colleagues and family members, can also influence the professionals’ final decisions. Conclusion: The different strategies described in this study can contribute to the development of health policies and action protocols to help reduce both the barriers that hinder the correct management and implementation of advance directives and the ethical conflicts generated. (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)

Impaired emotional capacity in antisocial populations is a well-known reality. Taking the dimensional approach to the study of emotion, emotions are perceived as a disposition to action; they emerge from arousal of the appetitive or aversive system, and result in subjective, behavioral, and physiological responses that are modulated by the dimensions of valence, arousal, and dominance. This study uses the International Affective Picture System (IAPS) to study the interaction between the type of picture presented (pleasant, neutral, or unpleasant) and group (...) (adolescents under custody in juvenile justice centers, adolescents under non-custodial measures, and secondary school students) in the emotional assessment of these dimensions. The interaction between the study variables was statistically significant. Statistically significant differences were found between the three types of pictures presented, in the ratings of unpleasant pictures between the custody group and the group of secondary students in regular schooling in valence, and in the ratings of unpleasant, neutral, and pleasant pictures in arousal, between the custody group and all groups. Discriminant analyses of each affective dimension indicate that the unpleasant pictures with violent and/or aggressive content tend to be in the functions that most differentiate the antisocial groups. (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)

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)

Business Ethics, the Environment & Responsibility, EarlyView.

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)

El escrito continúa una discusión mantenida por Macarena Marey, María Julia Bertomeu y Nuria Sánchez Madrid en torno a la capacidad de los principios del republicanismo kantiano para transformar el espacio social en un ámbito en el que la autosuficiencia material constituya una de las condiciones fundamentales para que la igualdad formal ante la ley y la libertad política puedan actualizarse. En estas coordenadas se manifiestan también algunas discrepancias en lo concerniente a la percepción kantiana de las injusticias (...) sociales y políticas propias de su tiempo, si bien se alcanza el acuerdo de que el diseño institucional del republicanismo kantiano constituye un dispositivo conceptual suficiente para eliminar la desigualdad económica que comporta pasividad civil y política. (shrink)

BackgroundInformed consent is a key element of ethical clinical research. Addicted population may be at risk for impaired consent capacity. However, very little research has focused on their comprehension of consent forms. The aim of this study is to assess the capacity of addicted individuals to provide consent to research.Methods53 subjects with DSM-5 diagnoses of a Substance Use Disorder and 50 non psychiatric comparison subjects participated in the survey from December 2014 to March 2015. This cross-sectional study was carried out (...) at a community-based Outpatient Treatment Center and at an urban-located Health Centre in Spain. A binary judgment of capacity/incapacity was made guided by the MacArthur Competence Assessment Tool for Clinical Research and a clinical interview. Demographics and clinical characteristics were assessed by cases notes and the Mini-Mental State Examination, the Global Assessment Functional Scale and the Clinical Global Impression Scale.ResultsNPCs performed the best on the MacCAT–CR, and patients with SUD had the worst performance, particularly on the Understanding and Appreciation subscales. 32.7 % SUD people lacked research-related decisional capacity. There were no statistically significant differences between the groups in terms of capacity to consent to research.ConclusionsThe findings of our study provide evidence that a large proportion of individuals with SUD had decisional capacity for consent to research. It is therefore inappropriate to draw conclusions about capacity to make research decisions on the basis of a SUD diagnosis. In the absence of advanced cognitive impairment, acute withdrawal or intoxication, we should assume that addicted persons possess decision-making capacity. Thus, the view that people with SUD would ipso facto lose decision-making power for research consent is flawed and stigmatizing. (shrink)

The current literature shows great interest in the issue of gender diversity on boards of directors. Some studies have hypothesized a direct relationship between diversity and the value of the firm, but not many examine the intermediate mechanisms that may exert an influence on such relationships. We employ two stages of GMM estimation methodology to exhibit evidences of the relationship between gender diversity and compensation of top managers in the Spanish context. Results show that gender diversity positively affects the effectiveness (...) of boards—in terms of composition, structure, size and functioning—influencing a proper design of top managers compensation linked to company performance. Evidences suggest that legislative actions aimed at increasing the presence of women on boards of directors are justified not only for ethical reasons, but also for reasons of economic efficiency. (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)