The existing analysis of heterogeneous social responsibility in small and medium enterprises has considered the effects of individual factors. However, no holistic analysis has been performed on how different factors of heterogeneity interact and how they collectively affect SR in SMEs. Here, we propose a new systemic approach—employing the social capital concept—with the aim of identifying how and why SR is built diversely in SMEs. In particular, we focus on a positive and holistic perspective that integrates the factors proposed in (...) the literature into the social capital construct. Through a case study of four Spanish SMEs, this article proposes a systemic approach to the study of heterogeneous SR in SMEs. (shrink)

Enzyme engineering allows to explore sequence diversity in search for new properties. The scientific literature is populated with methods to create enzyme libraries for engineering purposes, however, choosing a suitable method for the creation of mutant libraries can be daunting, in particular for the novices. Here, we address both novices and experts: how can one enter the arena of enzyme library design and what guidelines can advanced users apply to select strategies best suited to their purpose? Section I is dedicated (...) to the novices and presents an overview of established and standard methods for library creation, as well as available commercial solutions. The expert will discover an up‐to‐date tool to freshen up their repertoire (Section I) and learn of the newest methods that are likely to become a mainstay (Section II). We focus primarily on in vitro methods, presenting the advantages of each method. Our ultimate aim is to offer a selection of methods/strategies that we believe to be most useful to the enzyme engineer, whether a first‐timer or a seasoned user. (shrink)

La presente es una investigación cualitativa que emplea una metodología de revisión de literatura, análisis y análisis fenomenológico. En la actualidad se ha reportado un uso no prescrito, por parte de personas sanas, de medicamentos destinados al tratamiento de padecimientos cognitivos. Dicha ingesta se ha llevado a cabo con fines potenciadores de capacidades cognitivas específicas tales como memoria, concentración y capacidad de reacción. Este empleo no recomendado de fármacos ha sido documentado mediante una serie de investigaciones y encuestas que encuentran (...) una tendencia al alza en el consumo de estas drogas sobre todo en sectores específicos de la población como el universitario en países desarrollados. El carácter potenciador de estas drogas, cuando se consumen por personas sanas lleva a la necesidad de contrastar su uso con el principio bioético de totalidad o “terapéutico”. Por lo que el presente trabajo tiene como objetivo analizar si el uso de estas sustancias puede o no ser justificado desde una perspectiva bioética a la luz de la interpretación del principio de totalidad.Se concluye que el empleo de potenciadores cognitivos puede ser permitido en personas sin patología específica pero que reporten un bajo rendimiento en determinadas áreas cognitivas o un detrimento en dichas capacidades derivado de la edad avanzada y no de una enfermedad diagnosticada. Lo anterior siempre que se cumplan criterios de seguridad y se lleven a cabo investigaciones serias y continuadas sobre sus beneficios en las poblaciones antes citadas. (shrink)

The Covid-19 pandemic has led teachers to an unpredictable scenario where the lockdown situation has accelerated the shift from traditional to online educational methods, and relationships have been altered by the avoidance of direct contact with the others, with implications for their mental health. Physical activity seemed to be a factor that could prevent from mental disorders such as anxiety or depression in this peculiar situation. Therefore, the aims of this study were to explore how teachers have been affected by (...) the lockdown in respect to their mental health and their relationships in three main fields, work, family and social relationships; and to know which is the role of physical activity in the mentioned variables. For that purpose, an online survey was designed to collect quantitative and qualitative data. Results showed that indoor physical activity acts as preventive in lockdown situations, while the level of activity does not affect mental health. Also, teachers have experienced higher levels of depression and distress due to the workload generated during the lockdown. In conclusion, to prevent health problems among teachers in future similar situations it would be important to facilitate the practice of physical activity at home. Furthermore, teacher training in blended or online educational methods would be crucial for their favorable work development. (shrink)

This paper investigates whether accounting professionals’ ethical judgment is influenced by the disciplinary system established by the accounting profession in France and the United States. Our study first attempts to determine whether there is a link between the EJ of accounting professionals and the disciplinary context, in each country. It then performs a comparative analysis of the two nations. Our findings indicate that the judgment of American accounting professionals is correlated with the disciplinary decisions of the accountancy board. By contrast, (...) the judgment of French accounting professionals is independent of the disciplinary context. Whereas cross-national studies have thus far attributed differences among nations mainly to cultural distance, current research shows that non-cultural national factors should also be considered. In line with this perspective, our study suggests that institutional factors, in particular the disciplinary system, may also account for the differences between French and American accounting professionals’ ethical perceptions. We support these results by highlighting some characteristics of the countries’ respective legal systems, which may explain the divergences observed. We conclude by identifying implications for the independence of accounting professionals’ EJ and the risks associated with dissuasive disciplinary systems. (shrink)

Adolescence is a stage characterized by many biological and psychosocial changes, all of which may result in a decrease in subjective well-being. It is therefore necessary to identify those factors that contribute to increased life satisfaction, in order to promote positive development among young people. The aim of this study is to examine the dynamics of a set of variables that contribute to life satisfaction. A total of 1,188 adolescents completed the Perceived Social Support from Family and Friends and Perception (...) of the School Environment Questionnaires, the Trait Meta Mood Scale, Connor-Davidson Resilience Scale-10, and Satisfaction with Life Scale for social support, emotion regulation, resilience, and life satisfaction. By applying structural equation modeling, the results reveal a direct prediction of family support, emotion regulation, and resilience on life satisfaction. Support from friends and emotion regulation was also found to explain resilience, and support from family and teachers was found to predict emotion regulation. In conclusion, emotion regulation and social support were found to indirectly affect life satisfaction among adolescents through resilience. The theoretical and practical implications of these results are discussed. (shrink)

This article examines how employees form their perceptions of managerial responsibility in a concrete organizational setting. Drawing on negotiated order theory, it shows that these perceptions are the result of complex processes of social construction and negotiation, rather than the application of predetermined ethics models or norms. Employees’ perceptions appear to be unstable; they are subject to constant alterations, fluctuating with the organizational circumstances, and are likely to create considerable organizational perturbations, especially when managers make complex and ambiguous decisions. This (...) process is illustrated through an ethnographic study that analyzed the evolution of employee perceptions during a three-year crisis—one that led managers to repeatedly postpone salary payments to save jobs. The process approach adopted by the study highlights important dynamics that traditional business ethics approaches overlook, such as the fragility of the construct of managerial responsibility, which cannot be coherent unless it is constantly renegotiated among an organization’s various employee groups. (shrink)

Pharmaceutical industry marketers are confronted with specific ethical issues linked to the tension between the economic interest being pursued and the health mission of this sector. Indeed this dual mission could be problematic for them when the two objectives contradict each other. We use the concept of moral dissonance to examine how marketers in the pharmaceutical industry perceive the profit/health tension inherent in their sector and how they deal with it. Based on narratives of 18 marketers working in the pharmaceutical (...) sector, our qualitative study identifies ethical conflicts of varying intensity that generate differing degrees of moral dissonance among marketers. To cope with this moral dissonance, they use the following strategies: (1) minimize the sensitivity of their activity; (2) invoke the benefits to patients; and (3) avoid behaviors that conflict with their values. (shrink)

El desafío del cambio climático ha impulsado un cambio de paradigma en las políticas europeas. Uno de los principales pilares de actuación son las políticas de movilidad sostenible enfocadas a la reducción del uso del vehículo privado. Este artículo argumenta que los debates actuales en torno a la movilidad sostenible se centran en lo urbano, relegando a las áreas rurales a una posición secundaria o periférica. Se indaga en los límites que pueden tener las lógicas de movilidad urbana sostenible aplicadas (...) sobre entornos rurales altamente dependientes del vehículo privado y con déficit de servicios públicos de transporte. Para ello se analizan, por un lado, las principales políticas de movilidad y transporte europeas y españolas y, por otro, los discursos y las prácticas de la población local en una ruralidad remota. Una línea de investigación que necesita ser reforzada para diseñar políticas de movilidad ajustadas a las necesidades de las poblaciones rurales. (shrink)