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)

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

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)

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)

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)

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

El propósito de este texto es tematizar la precariedad con las herramientas de la filosofía política. Buscaremos equilibrar horizontes conceptuales con prácticas políticas para pensar la acción democrática en nuestro contexto. Nuestro argumento se compone de cuatro premisas. Primero, que elfalso dilema entre teoría y práctica nos permite explorar una relación de tensión creativa entre ambas para conceptualizar la precariedad. Segundo, que la construcción teórica de la precariedad responde tanto a ideas y conceptos como a instituciones y discursos que configuran (...) las vidas de quienes la experimentan. Tercero, que los distintos usos del concepto de precariedad permiten reconocer una fuente común de vulneración de derechos relacionada con la configuración del trabajo en el orden neoliberal. Cuarto, que relacionar la conceptualización de lo plebeyo con la de lo precario nos permite pensar prácticas democráticas renovadas. (shrink)

RESUMEN Introducción: La educación en el trabajo es la forma fundamental del proceso docente educativo en las carreras de las ciencias médicas y en específico para la asignatura de Medicina Comunitaria de la carrera de Medicina. Objetivo: Exponer elementos referidos a una guía didáctica para la educación en el trabajo de la asignatura Medicina Comunitaria. Método: Se diseñó una guía didáctica para la educación en el trabajo, desde la asignatura Medicina Comunitaria. Se interactuó con estudiantes de segundo año de la (...) carrera de Medicina, la cuak abarcó 4 etapas. Resultados: Se ofrecen las tareas con sus objetivos y acciones a cumplimentar por los estudiantes, amparados por la guía actual de confección del Análisis de la Situación de Salud. Conclusiones: La guía constituye una herramienta que posibilita la realización de las actividades de la educación en el trabajo a la vez que permite el logro de competencias profesionales. ABSTRACT Introduction: The education in the work is the fundamental form of the educational teaching process in the careers of the medical sciences and in specific for the subject of Community Medicine of the career of Medicine. Objective: To exhibit elements referred to a didactic guide for the education in the work of the Community Medicine subject. Method: A didactic guide was designed for the education in the work, from the Community Medicine subject. It was interacted with students of the second year of the career of Medicine, which included 4 stages. Results: The tasks are offered with their objectives and actions to complete for the students protected by the current guide of preparation of the Analysis of the Situation of Health. Conclusions: The guide constitutes a tool that makes possible the achievement of the activities of the education in the work, simultaneously it allows the achievement of professional competitions. (shrink)

Este artículo propone un acercamiento a la obra autobiográfica de la escritora brasilera Nélida Piñon, específicamente a los trabajos Coração andarilho y Livro das horas, desde la noción de identidad narrativa de Paul Ricoeur. El objetivo es demostrar el modo en que la autora emplea el recurso de la memoria para narrar el proceso de interpretación de sí que implica la escritura autobiográfica. El uso de la memoria le permite asignar una condición de tránsito al yo autobiográfico en la medida (...) en que este se constituye durante el movimiento entre aquello que Ricoeur llama la dimensión de la mismidad del ser y la ipseidad o anhelo de ser. (shrink)

La eclosión de las neurodisciplinas está conectada con el amplio y creciente uso de neuroimágenes en neurociencia cognitiva, en particular de las obtenidas mediante resonancia magnética funcional. Sin embargo, la aplicación de estudios sobre el cerebro basados en esta técnica a la filosofía, la ética o el derecho, entre otros campos, no es tan clara como a veces se supone y encuentra importantes limitaciones.

La pandemia del Covid-19 provocó un cambio forzoso en la enseñanza universitaria, tanto a nivel metodológico como práctico. La Universidad de Granada ha creado un triple modelo basado en tres escenarios diferentes: virtual (e-learning), semipresencial (b-learning) y presencial. Los objetivos que pretendemos alcanzar consisten en presentar, analizar y difundir este modelo pedagógico creado para hacer frente a los desafíos futuros que puedan surgir. Para el proceso de análisis, se evaluarán la experiencia en el aula y los resultados obtenidos durante los (...) tres cursos académicos en los que se ha implantado este nuevo modelo en uno o varios de sus escenarios. (shrink)

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

Los derechos de la infancia son de formulación reciente, y hasta el siglo XX no surgen los primeros intentos de reconocerlos y regularlos. Además de revisar los textos jurídicos que formulan y protegen esos derechos a nivel mundial, este estudio promueve una lectura filosófica de los derechos de la infancia y del papel de las familias con respecto a esos derechos. La ética del cuidado proporciona un marco de reflexión muy oportuno para plantear la responsabilidad ética que las familias, y (...) la sociedad en general, tienen hacia los niños y niñas, que son los miembros más vulnerables de la sociedad y los que padecen con mayor crudeza las consecuencias de la pobreza, la migración o los desastres naturales. Este estudio lleva a cabo una revisión crítica sobre los derechos de la infancia y los principales intentos de reconocer y garantizar jurídicamente esos derechos a nivel internacional. Explora también la situación actual de la infancia a nivel mundial, enfatizando las consecuencias negativas de la pandemia de COVID-19 en ese sector vulnerable de la población. Por último, se adopta la perspectiva de la ética del cuidado para analizar las responsabilidades de las familias y el papel de las instituciones y de la sociedad en general hacia la protección de la infancia. (shrink)

The main objective of this piece of work is to reflect upon the evolution of the socially responsible mutual funds industry in Europe over the recent years. In order to do this, we shall analyse the evolution of the number of ethical funds offered, the growth of its assets, its size, the typology of commercialised funds, and the main companies included in its investment portfolios, showing the importance that socially responsible mutual funds are gaining in Europe over these first few (...) years of the 21st century. (shrink)

ObjectiveThis study aimed to analyse how stereotypes towards older people moderate the relationship between burnout and quality of life of professionals working in nursing homes.MethodA total of 312 professionals were asked to complete questionnaires of burnout Maslach Burnout Inventory quality of Life and aging stereotypes. The moderation effects were tested using linear regression models.ResultsA negative association was observed between burnout and QoL. It was also found a statistically significant moderator effect of the total score of stereotypes and the health stereotypes, (...) besides a marginally statistically significant moderator effect for motivational stereotypes. The moderator effects were different for people with low and high negative stereotypes. QoL was more affected under conditions of high burnout, in which people with more negative stereotypes tended to present higher QoL than people with lower negative stereotypes.ConclusionHighly burned-out professionals in nursing homes may avoid their negative feelings projecting them to residents through stereotypes, as a way of coping with burnout and increasing their QoL. However, this mechanism is an “aggressive reaction” and may have negative effects for both the older adult and the professional. The comprehension of these variables is essential for developing adequate intervention programs. (shrink)

Esta obra ofrece al lector un amplio relato de las enseñanzas de la Conferencia Episcopal Española a lo largo de todos los años posteriores al Concilio Vaticano II. Las enseñanzas de los Obispos se presentan según su temática, antecedentes y objetivos, y en su contexto social. Esta presentación permite al lector tener pleno conocimiento de la interpretación que los obispos hicieron de los acontecimientos históricos de la época. Por último, se añaden algunas observaciones críticas para comparar las ideas de los (...) obispos sobre los laicos con la doctrina del Concilio. (shrink)

Strong evidence shows that exposure and engagement with the natural world not only improve human wellbeing but can also help promote environmentally friendly behaviors. Human-nature relationships are at the heart of global agendas promoted by international organizations including the World Health Organization’s “One Health” and the United Nations “Ocean Decade.” These agendas demand collaborative multisector interdisciplinary efforts at local, national, and global levels. However, while global agendas highlight global goals for a sustainable world, developing science that directly addresses these agendas (...) from design through to delivery and outputs does not come without its challenges. In this article, we present the outcomes of international meetings between researchers, stakeholders, and policymakers from the United Kingdom and Brazil. We propose a model for interdisciplinary work under such global agendas, particularly the interface between One Health and the UN Ocean Decade and identify three priority research areas closely linked to each other: human-nature connection, conservation-human behavior, and implementation strategies. We also discuss a number of recommendations for moving forward. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

Business Ethics, the Environment & Responsibility, Volume 31, Issue 1, Page 118-138, January 2022.

Animal vocalizations convey important information about the emitter, including sex, age, biological quality, and emotional state. Early on, Darwin proposed that sex differences in auditory signals and vocalizations were driven by sexual selection mechanisms. In humans, studies on the association between male voice attributes and physical formidability have thus far reported mixed results. Hence, with a view to furthering our understanding of the role of human voice in advertising physical formidability, we sought to identify acoustic attributes of male voices associated (...) with physical formidability proxies. Mean fundamental frequency, formant dispersion, formant position, and vocal tract length data from a sample of 101 male voices was analyzed for potential associations with height, weight, and maximal handgrip strength. F0 correlated negatively with HGS; Pf showed negative correlations with HGS, height and weight, whereas VTL positively correlated with HGS, height and weight. All zero-order correlations remained significant after controlling for false discovery rate with the Benjamini–Hochberg method. After controlling for height and weight—and controlling for FDR—the correlation between F0 and HGS remained significant. In addition, to evaluate the ability of human male voices to advertise physical formidability to potential mates, 151 heterosexual female participants rated the voices of the 10 strongest and the 10 weakest males from the original sample for perceived physical strength, and given that physical strength is a desirable attribute in male partners, perceived attractiveness. Generalized linear mixed model analyses—which allow for generalization of inferences to other samples of both raters and targets—failed to support a significant association of perceived strength or attractiveness from voices alone and actual physical strength. These results add to the growing body of work on the role of human voices in conveying relevant biological information. (shrink)

Background: The field of voice and speech analysis has become increasingly popular over the last 10 years, and articles on its use in detecting neurodegenerative diseases have proliferated. Many studies have identified characteristic speech features that can be used to draw an accurate distinction between healthy aging among older people and those with mild cognitive impairment and Alzheimer's disease. Speech analysis has been singled out as a cost-effective and reliable method for detecting the presence of both conditions. In this research, (...) a systematic review was conducted to determine these features and their diagnostic accuracy.Methods: Peer-reviewed literature was located across multiple databases, involving studies that apply new procedures of automatic speech analysis to collect behavioral evidence of linguistic impairments along with their diagnostic accuracy on Alzheimer's disease and mild cognitive impairment. The risk of bias was assessed by using JBI and QUADAS-2 checklists.Results: Thirty-five papers met the inclusion criteria; of these, 11 were descriptive studies that either identified voice features or explored their cognitive correlates, and the rest were diagnostic studies. Overall, the studies were of good quality and presented solid evidence of the usefulness of this technique. The distinctive acoustic and rhythmic features found are gathered. Most studies record a diagnostic accuracy over 88% for Alzheimer's and 80% for mild cognitive impairment.Conclusion: Automatic speech analysis is a promising tool for diagnosing mild cognitive impairment and Alzheimer's disease. The reported features seem to be indicators of the cognitive changes in older people. The specific features and the cognitive changes involved could be the subject of further research. (shrink)

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

The retina pigment epithelium (RPE) is a highly specialised epithelium that serves as a multifunctional and indispensable component of the vertebrate eye. Although a great deal of attention has been paid to its transdifferentiation capabilities and its ancillary functions in neural retina development, little is known about the molecular mechanisms that specify the RPE itself. Recent advances in our understanding of the genetic network that controls the progressive specification of the eye anlage in vertebrates have provided some of the initial (...) cues to the mechanisms responsible for RPE patterning. Here, we have outlined many recent findings that suggest that a limited number of transcription factors, including Otx2, Mitf and Pax6 and a few signalling cascades, are the elements required for the onset of RPE specification in vertebrates. Furthermore, using this information and the data available on the specification of the pigmented cells of primitive chordates, we have ventured some hypotheses on the origin of RPE cells during evolution. BioEssays 26:766–777, 2004. © 2004 Wiley Periodicals, Inc. (shrink)

Business Ethics: A European Review, EarlyView.

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

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

The present study aims to verify the psychometric properties of the Spanish versions of the Social Roles Questionnaire (SRQ; Baber & Tucker, 2006), Modern Sexism scale (MS) and Old-fashioned Sexism scale (OFS; Swim et al. Swim & Cohen, 1997). Enough support was found to maintain the original factor structure of all instruments in their Spanish version. Differences between men and women in the scores are commented on, mainly because certain sexist attitudes have been overcome with greater success in the current (...) Spanish society, while other issues, such as distribution of power in organizational hierarchies or distribution of tasks in the household, where traditional unequal positions are still maintained. In all cases, it was found that men showed greater support for sexist attitudes. The correlations between the three instruments were as expected in assessing sexist attitudes that tend to relate to each other. Eventually, we found no empirical evidence for the postulated link between sexist attitudes and traditional gender stereotypes. Our results call for the validity and effectiveness of the classic theories of gender psychology, such as gender schema theories (Well, 1981; Markus et al., 1982) and the notion of a gender belief system (Deaux & Kite, 1987; 2001). (shrink)

ABSTRACTThe social content of affective stimuli has been proposed as having an influence on cognitive processing and behaviour. This research was aimed, therefore, at studying whether automatic exogenous attention demanded by affective pictures was related to their social value. We hypothesised that affective social pictures would capture attention to a greater extent than non-social affective stimuli. For this purpose, we recorded event-related potentials in a sample of 24 participants engaged in a digit categorisation task. Distracters were affective pictures varying in (...) social content, in addition to affective valence and arousal, which appeared in the background during the task. Our data revealed that pictures depicting high social content captured greater automatic attention than other pictures, as reflected by the greater amplitude and shorter latency of anterior P2, and anterior and posterior N2 components of the ERPs. In addition, social content also provoked greater allocation of processing resour... (shrink)