The DNA‐passage activity of topoisomerase II accidentally produces DNA knots and interlinks within and between chromatin fibers. Fortunately, these unwanted DNA entanglements are actively removed by some mechanism. Here we present an outline on DNA knot formation and discuss recent studies that have investigated how intracellular DNA knots are removed. First, although topoisomerase II is able to minimize DNA entanglements in vitro to below equilibrium values, it is unclear whether such capacity performs equally in vivo in chromatinized DNA. Second, DNA (...) supercoiling could bias topoisomerase II to untangle the DNA. However, experimental evidence indicates that transcriptional supercoiling of intracellular DNA boosts knot formation. Last, cohesin and condensin could tighten DNA entanglements via DNA loop extrusion (LE) and force their dissolution by topoisomerase II. Recent observations indicate that condensin activity promotes the removal of DNA knots during interphase and mitosis. This activity might facilitate the spatial organization and dynamics of chromatin. (shrink)

The relationships among character strengths (forgiveness and gratitude), happiness, and pro-social bystander behavior in bullying were analyzed. The sample includes 500 (early adolescents) and 500 (middle adolescents) of both genders, between 12 and 18 years old (M age = 14.70, SD = 1.58). Two structural equation models were calculated. Results of the first model indicated that forgiveness, gratitude, and happiness had a direct positive relation with pro-social bystander behavior. Furthermore, human strengths were indirectly related to prosocial behavior in bullying for (...) this effect in happiness. The second model showed that pro-social bystander behavior had a positive effect on human strengths and happiness. Multi-group analyses indicated that gender and stage of adolescence did not moderate the relations found in the model. Overall findings suggest a reciprocal relationship between character strengths, happiness, and pro-social bystander behavior. (shrink)

Electricity is an indicator that shows the progress of a civilization; it is a product that has greatly changed the way we think about the world. Electricity price forecasting became a fundamental task in all countries due to the deregulation of the electricity market in the 1990s. This work examines the effectiveness of using multiple variables for price prediction given the large number of factors that could influence the price of the electricity market. The tests were carried out over four (...) periods using data from Spain and deep learning models. Two different attribute selection methods based on Pearson’s correlation coefficient have been used to improve the efficiency of the training process. The variables used as input to the different prediction models were chosen, considering those most commonly used previously in the literature. This study attempts to test whether using time series lags improves the non-use of lags. The results obtained have shown that lags improve the results compared to a previous work in which no lags were used. (shrink)

RESUMENEn este artículo vamos a tratar la complejidad de la noción de cultura. La cultura ha sido tratada por muchos movimientos y por muchos pensadores. Nos centraremos en algunos de ellos y sobre todo en García Morente. La cultura es el ámbito en que se mueve todo y de modo especial el lenguaje; el marco ineludible y el mayor reto de la traducción.PALABRAS CLAVECULTURA – CIVILIZACION – TRADUCCION ABSTRACTThe complex notion of culture is the main subject of this article. (...) It has been studied by many movements and scholars, notably by García Morente, whose thesis on culture will be discussed. Everything, as well as language, in its own special way, comes under the scope of culture. Thus culture bound lexical items and concepts being the greatest challenge for the translator.KEYWORDSCULTURE – CIVILIZATION - TRANSLATION. (shrink)

Despite the shifting ideologies of gender of the seventeenth century, the arrival of the first actresses caused deep social anxiety: theatre gave women a voice to air grievances and to contest, through their own bodies, traditional gender roles. This paper studies two of the best-known actresses, Nell Gwyn and Anne Bracegirdle, and the different public personae they created to negotiate their presence in this all-male world. In spite of their differing strategies, both women gained fame and profit in the male-dominated (...) theatrical marketplace, confirming them as the ultimate “gender benders,” who appropriated the male role of family’s supporter and bread-winner. (shrink)

A rigorous cladistic analysis of the dorsal pallium of amniotes indicates that the stem amniote lacked sensorimotor areas. Reptiles apparently acquired a visual cortex by parcellation from the multimodal, hippocampal-like mediodorsal pallium of stem amniotes. The high number of sensory areas of the mammalian isocortex might derive from the specific properties it shows, such as growth-promoting influence on thalamic axons.

Resumen El presente artículo ofrece una interpretación teleológica de la vida consciente y se basa, sobre todo, en la postura fenomenológica de Emmanuel Levinas. Sin embargo, es preciso tener en mente que la fenomenología husserliana está siempre presente como sustrato de ésta. Por ello, a partir de una lectura en que ambas perspectivas se complementan, trazaré un esquema en el que la totalidad de la conciencia se realiza como teleológica y explicaré el papel preponderante que cumple la síntesis en los (...) procesos de constitución para desarrollar los elementos de la ética levinasiana que culminan en una lectura teleológica de la vida consciente. Así, la infinitud con la que Levinas describe el encuentro ético deja de ser sólo una instancia de corte ético-ontológico para describir un momento teleológico.The present paper proposes a teleological interpretation of conscious life based on the phenomenology of Emmanuel Levinas. However, since Husserlian phenomenology serves always as a background for Levinas’s position, I offer a reading in which both views complement each other. First I lay out a scheme in which the totality of consciousness is realized as teleological and then I explain the predominant role played by synthesis in the constitution processes in order to develop the elements of a levinasian ethics culminating in a teleological reading of conscious life. Thus, the infinity with which Levinas describes the ethical encounter ceases to be only an instance of an ethical-ontological dimension to describe a teleological moment as well. (shrink)

Delusions are one of the most classical symptoms described in schizophrenia. However, despite delusions are often emotionally charged, they have been investigated using tasks involving non-affective material, such as the Beads task. In this study we compared 30 patients with schizophrenia experiencing delusions with 32 matched controls in their pattern of responses to two versions of the Beads task within a Bayesian framework. The two versions of the Beads task consisted of one emotional and one neutral, both with ratios of (...) beads of 60:40 and 80:20, considered, respectively, as the “difficult” and “easy” variants of the task. Results indicate that patients showed a greater deviation from the normative model, especially in the 60:40 ratio, suggesting that more inaccurate probability estimations are more likely to occur under uncertainty conditions. Additionally, both patients and controls showed a greater deviation in the emotional version of the task, providing evidence of a reasoning bias modulated by the content of the stimuli. Finally, a positive correlation between patients’ deviation and delusional symptomatology was found. Impairments in the 60:40 ratio with emotional content was related to the amount of disruption in life caused by delusions. These results contribute to the understanding of how cognitive mechanisms interact with characteristics of the task in the context of delusional thinking. These findings might be used to inform improved intervention programs in the domain of inferential reasoning. (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)

The article presents a theoretical discussion and sociological analysis about the tensions in the building of social sex/gender relationships that are at the basis of the exclusion of women within the political field. It shows contents in dispute in the production of politics, considering the weight that categories play in the relations at a global level and in the school, the attributions inside the system sex/gender, the significations in politics, and the modes in which it is subjectified, resisted and confront (...) different logics to understand life and politics, considering the conceptual distinctions between Bíos and Zoé. This discussion allows the analysis of the imaginary institution within systematic difficulties and obstacles of political and legal kind during the post dictatorship in Chile, where based on arguments about the sex/gender system, the exclusion of women from the political field is established, limiting the development of politics that valorizes cultural diversity and human rights, accentuating discrimination and social exclusion. These shape the discussion over the modes in which the political field for women is configured, recovering the possibilities of conflict as an opening of that horizon. El artículo presenta una discusión teórica y análisis sociológico acerca de las tensiones en la construcción social de las relaciones sexo/género, que fundamentan la exclusión del campo político de las mujeres. Se distinguen los contenidos en disputa en la producción de la política, considerando el peso que tienen las categorías en juego en las relaciones a nivel global y en el espacio de la escuela, las atribuciones dentro del sistema sexo/género, las significaciones de la política, y los modos en que se subjetivan, se resisten y se confrontan diferentes lógicas para entender la vida y la política, teniendo como base las distinciones conceptuales entre Bios y Zoé. Esta discusión permite analizar la institución del imaginario en el marco de las dificultades sistemáticas y obstáculos de tipo político y legal durante la post dictadura en Chile, donde sobre la base de argumentos propios del sistema sexo/género, se establece la exclusión del campo político de las mujeres, limitando el desarrollo de políticas que pongan en valor la diversidad cultural y los derechos humanos, acentuando la discriminación y la exclusión social. Estos dan forma a la discusión sobre el modo en que se configura el campo de lo político para las mujeres, recuperando las posibilidades del conflicto como apertura de este horizonte. (shrink)

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

Various research groups with ongoing projects in the areas of personal data protection, reuse of public sector information and open data organised a seminar on October 29, 2020, on reuse and big data in the field of health in which researchers, managers and policymakers from different disciplines participated. Starting from the premise of the special importance that access to health data has as a resource for research, management and development of health products, treatments and interventions and, at the same time, (...) its consideration as a special category of data that is particularly sensitive, private and protected, this document seeks to systematise the main conclusions reached. (shrink)

A partir de una reflexión crítica de la sostenibilidad, en que identificamos que su dicurso ha estado regido por los supuestos del bien común del neoliberalismo progresivo, proponemos alternativas de interpretación ética y epistemológica de este concepto; es decir, lo trasladamos hacia un campo de reflexión y acción regido por una noción alternativa de bien común. Para ello, hacemos uso de tres elementos: ampliar la experiencia cooperativa humana, descrita por Graeber (2011), la tradición del pensamiento neotomista de MacIntyre y el (...) sujeto social marxista de Lukács. El resultado es otro concepto de bien común, rico en elementos y determinaciones, para idear un esquema productivo y social más justo y solidario, con instituciones apropiadas para desarrollar y alcanzar la sustentabilidad. ¿En qué comunidades humanas puede ser esto posible? En comunidades maduras, cuerpos sociales capaces de vislumbrar bienes superiores, subsumir y supeditar coherentemente otros bienes y ordenarlos jerárquica y teleológicamente para garantizar su producción. Ejemplificamos cómo la universidad pública y la Iglesia católica, colectivos humanos orientados al bien común trascendente, pueden construir una propuesta alternativa anclada en una base de cooperación entre las comunidades. (shrink)

Theory of Mind (ToM) is one of the most relevant concepts in the field of social cognition, particularly in the case of Autism Spectrum Disorders (ASD). Literature showing that individuals with ASD display deficits in ToM is extensive and robust. However, some related issues deserve more research: the heterogeneous profile of ToM abilities in children with ASD and the association between different levels of ToM development and social, pragmatic, and adaptive behaviors in everyday life. The first objective of this study (...) was to identify profiles of children with ASD without intellectual disability (ID), based on explicit and applied ToM knowledge, and compare these profiles with a group of children with typical development (TD). A second objective was to determine differences in symptom severity, adaptive/social behavior, and pragmatic abilities between the profiles identified. Fifty-two children with a clinical diagnosis of ASD without ID and 37 children with TD performed neuropsychological ToM tasks and two vocabulary and memory tests. In addition, all of their mothers completed different questionnaires about applied ToM abilities, severity of ASD symptoms, adaptive/social skills, and pragmatic competence. Two subgroups were identified in the cluster analysis carried out with explicit and applied ToM indicators. The “Lower ToM abilities” profile obtained significantly lower scores than the “Higher ToM abilities” profile on all the ToM measures. Furthermore, the analysis of covariance, controlling for vocabulary and working memory (ANCOVAs), showed statistically significant differences in applied ToM abilities between the two groups of children with ASD without ID and the group with TD. However, only the group with “Higher ToM abilities” achieved similar performance to the TD group on the verbal task of explicit ToM knowledge. Finally, the “Lower ToM abilities” cluster obtained significantly higher scores on autism symptoms (social and communication domains) and lower scores on adaptive behavior and pragmatic skills than the cluster with “Higher ToM abilities”. Taken together, these findings have implications for understanding the heterogeneity in ToM skills in children with ASD without ID, and their differential impact on social, communicative, and adaptive behaviors. (shrink)

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 until 2015. Place: Cartagena. 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)

Rationale, aims and objectives Given the increasing prevalence of cataract and demand for cataract extraction surgery, patients must often wait to undergo this procedure. We validated a previously developed priority scoring system in terms of clinical variables, pre-intervention health status, appropriateness of surgery and gain in visual acuity (VA) and health-related quality of life (HRQoL).Methods Explicit prioritization criteria for cataract extraction created by a variation of the Research and Development (RAND) and University of California Los Angeles appropriateness methodology were retrospectively (...) applied to a prospective cohort of 5257 patients on waiting lists to undergo cataract by phacoemulsification at 17 hospitals in Spain. Demographic data, clinical data and data related to surgical technique were collected by trained ophthalmologists. Patients were evaluated by their ophthalmologist before the intervention and 6 weeks afterward. They also completed, by mail, the Visual Function Index (VF-14) before the intervention and 3 months afterward.Results High-priority patients experienced greater improvement in VA and HRQoL than those classified as intermediate or low-priority (P < 0.0001), even after adjusting by VA and the VF-14 score at baseline. The time to intervention was the same for high-priority patients as it was for intermediate and low-priority patients.Conclusions The priority score we developed identified patients most likely to experience the greatest improvements from cataract extraction. Use of this tool could provide a fairer and more rational way to prioritize patients for cataract extraction. (shrink)

Child-to-parent violence is a growing public health problem with consequences for perpetrators and families. Most research has focused on individual and family risk factors. However, little is known about its links with individual outcomes. The aim of this study was to analyze the relationships between CPV and psychological distress, suicidal ideation, and self-concept in school-aged adolescents, taking into account the gender perspective. A study was conducted with a sample of 8,115 adolescents, aged between 11 and 16 years from the State (...) of Nuevo León, Mexico. A MANOVA 3 × 2 was performed to analyze the data. The results revealed that adolescents involved in CPV showed higher levels of psychological distress and suicidal ideation and lower levels of family and social self-concept. It was also observed that girls with higher levels of CPV scored the lowest levels of psychological distress and suicidal ideation, as well as the lowest levels of family self-concept. The findings highlight that adolescents and especially girls involved in CPV also report internal maladjustment outcomes. Finally, the results and their implications for research and intervention with adolescents involved in CPV are discussed. (shrink)

La característica más representativa de la música es su capacidad de generar emoción. Pero ¿por qué la música emociona? En este artículo mostramos los conocimientos actuales de la teoría musical y la neurociencia que intentan explicar las relaciones que existen entre la música y las emociones. En primer lugar, se repasan los conocimientos actuales sobre el procesamiento de los sonidos musicales a nivel cerebral y las posibles explicaciones del origen de la emoción musical, así como la contribución de los distintos (...) parámetros musicales a la generación de emociones, considerando estructuras musicales de nuestro mundo occidental. En segundo lugar, se presenta el canal táctil como un posible canal de transmisión de la emoción musical análogo al canal auditivo, pero con más limitaciones en la discriminación de frecuencias. Este acercamiento se produce desde la profunda fascinación que ejerce la música, con la esperanza de encontrar vías para explicar la transmisión de la emoción musical desde un canal alternativo. (shrink)

Se realizó un estudio descriptivo para identificar los procedimientos que utiliza el colectivo de Morfofisiología I de la carrera de Estomatología para evaluar los objetivos educativos de la asignatura. Conformaron el universo todos los estudiantes de primer año de la carrera del curso 2010-2011 y los profesores del colectivo de la asignatura de la Facultad de Estomatología de Camagüey. Se aplicaron encuestas a profesores y estudiantes y guías de observación a las diferentes formas de organización de la enseñanza. Los profesores (...) no aprovechan todas las formas de organización de la enseñanza para calificar los objetivos educativos y predominó el criterio de que se han formado mediante la observación del estudiante y el rendimiento académico al otorgar la nota final de la asignatura. La utilización de indicadores para la evaluación de los objetivos educativos en la asignatura puede constituir una herramienta que facilite este trabajo al colectivo. A descriptive study was done to identify the procedures used by the Morphophysiology I teaching staff of Dentistry in order to evaluate the educative objectives of this subject. The universe was made up of all the first year students in the 2010 - 2011 academic year as well as all the professors of Morphophysiology I in the Faculty of Dentistry in Camag|ey. Professors and students were surveyed. Observation guides were designed to assess the different ways of teaching organizations. The professors of this teaching staff do not take advantage of all the forms of teaching organizations in order to evaluate the educative objectives and the prevalent criterion was that these objectives are being formed by means of the students'observation and their academic efficiency. The use of indicators to evaluate the educative objectives in Morphophysiology I may serve as a tool that facilitates this work. (shrink)

A partir de las deficiencias detectadas en la evaluación de los objetivos educativos en la asignatura Morfofisiología I de la carrera de Estomatología, determinadas en un estudio previo realizado en la Facultad de Estomatología de Camagüey, se diseñó una metodología para facilitar a los docentes indicadores que les permitan considerar los objetivos educativos dentro de la evaluación final de los estudiantes. Se incluyen etapas, procedimientos y pasos para la instrumentación de la misma. Se considera que la misma facilitará un juicio (...) de valor más objetivo respecto al cumplimiento de los objetivos educativos. Starting from the analysis of the difficulties found in the evaluation of the educative objectives of the subject Morphophysiology I in the dental career, the findings were taken from a previous study carried out in the dental faculty in Camagüey a methodology was designed to give teacher's parameters to include the educative objectives within the final evaluation of the students. Stages, procedures and steps have to be followed to put it into practice. Its implementation is considered to give a better judgment in the fulfillment of the educative objectives. (shrink)

El trabajo desarrollado en este artículo muestra una experiencia docente basada en la Metodología Activa del Aprendizaje Basado en Proyectos en la asignatura de Instalaciones II de la titulación del Grado en Arquitectura Técnica de la Universidad de Burgos. Para alcanzar la excelencia del proceso de enseñanza y aprendizaje, se ha diseñado una metodología de trabajo basada en el desarrollo progresivo de un Proyecto de Ejecución mediante subproyectos, con el objetivo de conseguir mejores resultados en el proceso de aprendizaje mediante (...) el desempeño personal, la retroalimentación de procesos y el trabajo cooperativo, todo ello orientado a la excelencia académica y profesional de los estudiantes. Los resultados obtenidos muestran que el ABP es una excelente metodología para el proceso de enseñanza-aprendizaje de la asignatura de Instalaciones II y para el futuro desempeño profesional de los estudiantes. (shrink)

A growing number of recreational races are being held in different locations, drawing many local and visiting runners. This study examined the relationships between quality, value, satisfaction, and loyalty among runners in a recreational race and examines potential differences in relationships between these constructs based on the runners’ experience. The participants were 985 runners with a mean age of 40.74±9.41years. Validated, reliable ad hoc instruments were used. A multi-group analysis was performed to ascertain the existence of relationships between the constructs (...) and differences in the relationships between the different study groups. The results show that quality is a direct antecedent of value and satisfaction. Value is directly related to satisfaction and indirectly related to loyalty. Satisfaction is related to the loyalty of participants in the race. Differences in the relationship between satisfaction and loyalty were dependent upon the runners’ experience. Loyalty to a race depends primarily on satisfaction and is modified by the runners’ experience. (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)

The aim of this article is to analyse the internal mechanisms of corporate governance (board of directors and ownership structure), which influence voluntary disclosure of intangibles. The results appear to corroborate the view that an increase in institutional investor shareholding has a negative effect on voluntary disclosure, supporting the hypothesis of entrenchment, whereas an excessive ownership by institutional investors may have adverse effects on strategic disclosure decisions. The results also indicate that an increase in the number of members of the (...) board to up to 15 has a beneficial effect on the disclosure of intangibles. However, as this number increases, the effect inverts and becomes adverse to improving the capacity for supervision and control in the decision-making process regarding the voluntary disclosure of intangibles. The findings endorse the recommendation of the most of the Corporate Governance Codes regarding an advisable maximum of 15 members on a board to ensure its effectiveness and internal cohesion. (shrink)

En el presente trabajo se ofrece, hasta donde nos consta, la única traducción al español del capítulo “Sobre el ajedrez” de la obra enciclopédica _De naturis rerum_ escrita hacia el año 1190 por el filósofo inglés Alejandro Neckam (1157-1217). El capítulo mencionado, que sigue a otro sobre los jugadores de dados, es relevante no solamente para comprender la continuidad de una actitud anti-lúdica que hunde sus raíces en el pensamiento de los primeros cristianos sino para advertir la recepción del ajedrez (...) musulmán en la Inglaterra medieval cristiana tanto en sus representaciones simbólicas como en las reglas del juego. (shrink)

El Patronato de Misiones Pedagógicas desarrolló una importante labor de recuperación y difusión de la cultura musical, especialmente del folklore musical español, en los primeros años de la II República española, al poner en marcha un servicio de música y un coro que se encargaron de acercar diferentes estilos y géneros musicales a los habitantes de las zonas rurales más deprimidas. En este artículo se presenta un estudio documental sobre el trabajo llevado a cabo por los integrantes del coro y (...) por las personas que se encargaron de custodiar los recursos musicales cedidos por el Patronato y de programar las diferentes actividades musicales en los municipios que gozaron de dichos recursos. A su vez, se recogen diversos testimonios que dan fe del cometido realizado por esta institución y del impacto cultural y musical que supuso en los habitantes de las localidades donde se desarrollaron las diferentes actividades misionales. (shrink)

Based upon the quintuple helix model (QHM), this study explores whether the differences in firms' emission reduction effectiveness can be attributed to the five institutional helices related to educational system, economic development, political–legal system, cultural orientation, and the natural capital. Using a set of listed European firms for the 2015–2020 period, we show that firms with better emission reduction effectiveness operate in nations with more public educational expenditure and scientific production, more extensive economic development, and better institutional and governance quality. (...) Moreover, emission reduction strategies are more pronounced in firms located in countries characterized by less masculinity, individualism, power distance, and uncertainty avoidance, and more long-term orientation and indulgence. In addition, we find that companies with better emission reduction effectiveness are found in countries with more natural capital, characterized by a life in harmony with nature and employing the finite resources available in a sustainable and environmentally conscious manner. Moreover, employing a two-stage model to identify the most relevant helix, we find that the political–legal system helix is the most pivotal in promoting firms' commitment to reducing environmental emissions. (shrink)

BackgroundStudies and meta-analyses found individual, meso and micro-social factors that are associated with individual well-being, as well as a positive socio-emotional climate or collective well-being.AimThis article simultaneously studies and examines these factors of well-being.MethodWell-Being is measured as a dependent variable at the individual and collective level, as well as the predictors, in three cross-sectional and one longitudinal studies. Education and social intervention workers from Chile, Spain and Uruguay participate; a subsample of educators from the south central Chile and from Chile, (...) Uruguay and Spain ; workers from organizations in Latin America and Southern Europe, military cadets from Argentina ; and teams from Spanish companies.ResultsIndividual and collective well-being indicators were related, suggesting that the emotional climate as a context improves personal well-being. Individual factors, psychosocial factors were positively associated with personal well-being in education and social intervention context. Organizational dynamic or transformational culture is directly and indirectly associated with individual well-being through previously described psychosocial factors. Group processes such as internal communication and safe participation, task orientation or climate of excellence as well as leadership style that reinforces participation and belonging, were positively associated with collective well-being in labor and military context and predict team work socio-emotional climate in a longitudinal study- but were unrelated to individual well-being. Transformational leadership plays a mediating role between functional factors and social-emotional climate in work teams. Organizational role autonomy, functional organizational leadership, integration and resources were associated with collective well-being in organizations. Organizational leadership moderates the relationship between task orientation and collective well-being in military context.ConclusionIndividual and microsocial factors influence personal well-being. Meso level factors favorable to well-being through processes which reinforce social belonging, influence directly collective well-being and indirectly personal well-being. Leadership that reinforces participation and belonging play a central role for emotional climate. Stress and emotional climate playing an important pivotal role for psychological well-being. (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)

Background: Adolescence is a period with physical, psychological, biological, intellectual, and social changes in which there is usually little perception of risk. COVID-19 has generated constant situations of change and uncertainty worldwide. During the pandemic, the acquisition of preventive behaviors has been relevant. Various studies carried out with adults associate risk perception and the implementation of preventive behaviors with knowledge about the COVID-19 and with age, but there are not many studies with adolescents. Therefore, the objective is to validate, in (...) Spanish, the questionnaire of the knowledge, attitudes, risk perceptions, and practices of adolescents toward the pandemic, and analyze it according to sociodemographic characteristics.Method: This study was a descriptive cross-sectional study, which included adolescents between the ages of 12–18. First, a translation and a back-translation of the questionnaire were performed. The questionnaire was presented in several high schools chosen by convenience sampling and following a non-probabilistic snowball sampling. Reliability and validity analyses were then carried out and the relationships between the different sociodemographic variables were analyzed.Results: The reliability of the questionnaire is acceptable. Knowledge was higher in women, and in those with a higher level of education; and were lower in those who lived in smaller towns, as well as in those who had a member of their family receiving financial aid. In terms of attitudes and risk perceptions, younger adolescents had higher scores, and those who had a member of their family receiving financial aid, lower.Conclusion: The questionnaire is a reliable tool in the Spanish adolescent population. Knowledge was influenced by gender, place of residence, level of education, and financial aid. Attitudes and risk perceptions were influenced by age and financial aid. For practices, no predictors were found. In general, adolescents scored lower on knowledge about COVID-19, but they scored higher on COVID-19 safety practices. (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)