Studies demonstrating the benefits of ethical behavior at an individual level are scarce. The business ethics literature centers its analysis on unethical behaviors and their consequences, rather than ethical behaviors and their benefits. There is now considerable debate on the role of auditors in society and the function of accounting firms in the free market capitalist system. Specifically, the eminently ethical nature of the auditor’s work has been highlighted. Therefore, the aim of our paper is to show the impact of (...) auditors’ sustained ethical behavior: the trust it generates. This trust results in considerable benefits for the firm due to a reduction in the costs of the partner’s supervision of the auditor. The methodology chosen to validate these claims is a survey of partner of the audit firm in auditing companies. The results of this research confirm the hypotheses raised in the theoretical model. (shrink)

Se establece un diálogo hermenéutico entre las concurrencias y bifurcaciones del idealismo simbólico de Cassirer y el racionalismo alado de Bachelard en tres momentos. Primero, a partir de indicios bio-bibliográficos se construye el contexto de significación vital donde se anclan sus respectivas ideas; segundo, se establecen entre ellos paralelismos fundamentales, y, tercero, se ofrecen ejemplos de la terminología bachelardiana, cercana a la hermenéutica simbólica contemporánea. Con ello se expande la comprensión de los análisis de Cassirer acerca del pensamiento indirecto e (...) interpretativo hacia las relaciones del hombre y la cultura, así como al papel del símbolo en el tránsito de la naturaleza a la cultura. The article establishes a hermeneutical dialogue between the convergences and divergences of Cassirer's symbolic idealism and Bachelard's winged rationalism. First, on the basis of bio-bibliographical evidence, it reconstructs the context of vital signification in which the authors' respective ideas are rooted; secondly, it identifies the fundamental parallelisms between them; and, finally, it provides examples of Bachelardian terminology that resembles that of contemporary symbolic hermeneutics. This results in a broader understanding Cassirer's analyses of indirect and interpretive thought regarding the relations between man and culture, as well as of the role of the symbol in the shift form nature to culture. (shrink)

Se establece un diálogo hermenéutico entre las concurrencias y bifurcaciones del idealismo simbólico de Cassirer y el racionalismo alado de Bachelard en tres mo mentos. Primero, a partir de indicios bio-bibliográficos se construye el contexto de significación vital donde se anclan sus respectivas ideas; segundo, se establecen entre ellos paralelismos fundamentales, y, tercero, se ofrecen ejemplos de la terminología bachelardiana, cercana a la hermenéutica simbólica contemporánea. Con ello se ex pande la comprensión de los análisis de Cassirer acerca del pensamiento (...) indirecto e interpretativo hacia las relaciones del hombre y la cultura, así como al papel del símbolo en el tránsito de la naturaleza a la cultura. (shrink)

Identity has been widely understood in Western societies as a specular construction that operates simultaneously both from within and from outside oneself. However, this process is fiercely changing in a world in which almost every human action is mediated by information and communication technologies. This paper, from a theoretical perspective, aims to discover the main educational implications of this change. For that purpose, we first consider the traditional meaning and process of forming the self in Western culture. Afterwards, we identify (...) and describe the mechanisms for the construction of the self in our current context, highlighting the fact that technologies, in themselves and regardless of the use we make of them, hide implications. Taking this into account, we show to what extent the current development of the self presents shades, conflicts and tangible risks from an educational perspective. We finally conclude that it is essential to promote an education on technology that goes beyond the use regulation in which, up to now, it has been solely focused on. (shrink)

El objetivo de esta investigación, desarrollada en el contexto de educación virtual, fue mejorar las competencias investigativas de estudiantes universitarios. Este estudio cualitativo y de diseño investigación-acción se basó en un diagnóstico inicial con el que se identificó plagio académico, además de una autopercepción de nivel medio o bajo respecto de las habilidades investigativas de los alumnos. Durante la ejecución de las estrategias diseñadas, se aplicaron las técnicas de focus group y análisis documental de los ensayos estudiantiles. Se concluyó la (...) efectividad de las estrategias en la mejora de las competencias básicas, de búsqueda y análisis de información, y actitudinales. (shrink)

Desde un enfoque neuropsicológico, este estudio busca describir las operaciones cognitivas aplicadas durante la lectura. Este es un estudio de caso mixto, orientado a una muestra de 200 estudiantes de Enfermería. Para el recojo de información, se aplicó una prueba y un cuestionario de autopercepción lectora a los estudiantes; así como una guía de entrevista semiestructurada, dirigida a docentes. Entre los resultados, destaca que la velocidad lectora, la memoria y la atención impactan en el acto lector, además de las emociones (...) y los saberes previos. En conclusión, las operaciones cognitivas se vinculan directamente con los procesos asociados a la lectura. (shrink)

The objective of this article is to analyse cultural influences when French companies cooperate with Mexican companies (subsidiaries of the French, established in Mexico) in the field of automotive manufacturing. An OEM supplier and a final assembly plant were selected to perform the study. Interviews with the workers, supervisors and managers have been performed. Case studies were collected in order to analyse the problems and to illustrate technical as well as cultural solutions. The analysis showed that important differences and coincidences (...) in the manufacturing solutions could be explained from the cultural (French and Mexican) standpoint. The conclusions integrate some recommendations for French and Mexican companies that are in actual cooperation or that are planning to globalise in the corresponding countries. (shrink)

This is an interdisciplinary work product of reflection on the challenges today presented by a biological vision of the world regarding questions, concepts and notions of cosmology. Based on and in dialogue with the current state of biological research, this work deals with certain cosmological problems such as that between the living and the inert, the traditional division between the soul or the vital vegetative principle, sensitive or intellective; the problem of individuation and the concept of species, among others; the (...) solution found within classical philosophy in this paper takes into account the latest discoveries findings of modern biology. (shrink)

Tras el inesperado fallecimiento de la reina María de las Mercedes de Orleans el 26 de junio de 1878, las muestras de dolor y respeto se vivieron tanto dentro como fuera del Reino. De especial importancia fueron las exequias y el aparataje simbólico que la Colonia Española de Ciudad de México ofreció por el descanso de la reina en el templo de la Profesa de la capital mexicana. El objetivo de este trabajo, es analizar los valores artísticos e iconográficos de (...) las decoraciones efímeras realizadas en Ciudad de México, con motivo del fallecimiento de la esposa de Alfonso XII. (shrink)

De la identidad literaria salvadoreña como exilio, se examina la obra clásica de nueve autores. Al aplicar una perspectiva psicoanalítica, el ensayo toma como punto de partida una tarjeta que Roque Dalton envió desde Cuba a una amante lejana en El Salvador. La escritura establece la deuda y la memoria como principios rectores para recuperar el pasado. Un compromiso subjetivo con el objeto del amor perdido la patria y la amante dicta el movimiento de la inscripción poética. Esta ausencia del (...) cuerpo a recuperar se aplica en seguida, en primer lugar, a Francisco Gavidia, que funda el indigenismo salvadoreño, utilizando técnicas literarias europeas, con lo cual ignora las lenguas indígenas, luego a Alberto Masferrer, que se retrata sufriendo las tribulaciones y la pasión de Cristo en el exilio, antes de construir un proyecto político de país. En tercer lugar, Arturo Ambrogi percibe en el campesino salvadoreño al poeta medieval localizado en un locus amoenus, encantado por la belleza del campo. Francisco Miranda Ruano inaugura una visión más trágica, ya que su salida de la ciudad para recrear el esplendor del campo concluye con su regreso a los suburbios pobres, antes de suicidarse. En quinto lugar, Salarrué mezcla fantasía y realismo para retratar sus diversas máscaras o personajes, así como para disimular la violencia sexual y racial. Según el proverbio español “el hábito hace al monje”, el ser y los actos se juzgan siempre por la apariencia. Claudia Lars prescribe un movimiento dual, primero para sustituir su nombre real, Carmen Brannon, por su seudónimo literario, y luego para recuperar su infancia de sus habilidades adultas, que ella desarrolla, gracias al legado poético de su padre extranjero. Los hermanos Alfred y Miguel Ángel Espino proponen un patrimonio complejo. Si el primero idealiza el campo en una recuperación nostálgica del vientre materno cuya contrapartida nombra al amante imposible que lo inclina al suicidio, el segundo apunta a restituir una educación verdaderamente americana, sin revitalización alguna de las lenguas indígenas ni de su tierra ancestral confiscada. José Napoleón Rodríguez Ruiz estipula cómo solo un recuerdo lejano recupera un relato testimonial del pasado. Al vaticinar un tema de actualidad -el acoso sexual y la migración, su personaje campesino narra cómo el exilio reinventa su identidad rural. Finalmente, en un retorno sinodal, desde lejos, Dalton replica la nostalgia de Rubén Darío por ser alguien más de lo que es a la hora de recrear sus años de formación como poeta. En resumen, este bosquejo de nueve autores del siglo XX delinea no solo cómo una idea de exilio anticipa la diáspora actual. El ensayo también sugiere cómo los estudios culturales continúan una nostálgica recuperación de la memoria por una revolución sinódica, y reclama la actualidad de aquellos autores consagrados en un canon literario monolingüe. (shrink)

Este artículo tiene como objetivo, asumir desde Colombia y América Latina,el texto más renombrado del filósofo alemánWalter Benjamin: Tesis sobre elConcepto de Historia. En mi interpretación, el tiempo histórico incluye larevolución, que Benjamin sitúa en la tradición de Marx y en la “Liga Espartaco” de Alemania, para reivindicar plenamente a los vencidos y excluidos.

Este ensayo quiere restablecer polémicamente una lectura de la revolución francesa y sus utopías a través de autores como Alexis de Tocqueville y Carlos Marx, continuando con Jean Jaurés y Pedro Kropotkine hasta la actualidad, en que se ubica la disputa central entre revisionistas, Francois Furet como el máximo exponente y los historiadores sociales Georges Lefebvre, Daniel Guérin, George Rudé y Albert Soboul. Para proponer una lectura de historia-presente sobre la revolución francesa y sus criterios de actualidad.

In the current digital era, the borders amongst firms are getting blurred when it comes to value creation. Therefore, the traditional configuration of the value chain is frequently replaced by other ones which include the collaborative participation of different agents. Within this context, global value chains, where the value activities are located in different countries, and industrial clusters, which combine competition and cooperation, are attracting a growing attention of both business leaders and scholars in the recent years. Through a bibliometric (...) analysis, this paper disentangles the intellectual and conceptual structure of the research topic of industrial clusters and global value chains. Results show the multidisciplinary character of the topic, including papers published in different areas, such as business, regional studies and world development, as well as its close link with aspects like innovation, regional development, governance or organization. Finally, this study remarks the research lines that could attract more attention in the immediate future. (shrink)

Sociotype is a concept that allows a more comprehensive understanding about biosociology of undiagnosed rare diseases (URD). Sociotype is related to a genotype and a phenotype and it is an expression of the individual life world in society. In this paper, semiotic and hermeneutic analysis of papers published and selected about URD is developed. Te perspective followed in this research is aligned with the works of Barbieri and Peirce. Papers with the most social content have been selected and those with (...) a more biomedical content have been rejected. Te semiotics analysis has been divided in genotypic, phenotypic and sociotypic, and related to the hermeneutical perspective. It has been possible to understand the basis of semiotics elements of URD. Te general conclusion is that URD is a particular sociotype with a determined set of social characteristics. Tis paper opens research on the biosemiotic and hermeneutic perspective about URD. (shrink)

This paper shows that, for a large range of parameters, the journal editor prefers to delegate the choice to review the manuscript to the biased referee. If the peer review process is informative and the review reports are costly for the reviewers, even biased referees with extreme scientific preferences may choose to become informed about the manuscript’s quality. On the contrary, if the review process is potentially informative but the reviewer reports are not costly for the referees, the biased reviewer (...) has no incentive to become informed about the manuscript. Furthermore, if the reports are costly for referees but the peer review processes are not potentially informative, the biased reviewers will never become informed. In this paper, we also present a web resource that helps editors to experiment with the review process as a device for information transmission. (shrink)

The impact of digital devices and the Internet has generated various changes at social, political, and economic levels, the repercussion of which is a great challenge characterized by the changing and globalized nature of today's society. This demands the development of new skills and new learning models in relation to information and communication technologies. Universities must respond to these social demands in the training of their future professionals. This paper aims to analyze the empirical evidence provided by international studies in (...) the last eleven years, related to the digital literacy of university students, including those pursuing degrees related to the field of education. Our findings highlight the fact that the digital literacy that is offered in universities to graduate/postgraduate students, in addition to treating digital literacy as a central theme, also focuses on perceived and developed self-efficacy. This is done by strengthening competencies related to digital writing and reading, the use of databases, the digital design of content and materials, and the skills to edit, publish or share them on the web, or applications aimed at treating digital literacy as emerging pedagogies and educational innovation. Secondly, we found studies related to digital competencies and use of the Internet, social networks, web 2.0, or the treatment of digital risks and their relationship with digital literacy. Thirdly, we found works that, in addition to focusing on digital literacy, also focused on different psychological constructs such as motivation, commitment, attitudes, or satisfaction.Systematic review registration:https://www.scopus.com/home.uri; https://www.recursoscientificos.fecyt.es/. (shrink)

El presente artículo, aborda el estado del arte en torno al conocimiento producido en la relación de las categorías de significaciones imaginarias y ciudadanía política, durante el periodo 2007-2018 en Iberoamérica. Este estado del arte, se realiza con el objetivo de identificar las tendencias teóricas, metodológicas y los resultados más relevantes, que han orientado las investigaciones respecto a dichas categorías, en su relación analítica, con el fin de fundamentar posteriores análisis que permitan identificar y problematizar los avances y vacíos en (...) el campo, que ayuden a ampliar la mirada sobre estos asuntos, en el marco de la investigación doctoral “Significaciones imaginarias en torno a la ciudadanía y la religiosidad, en un grupo de jóvenes universitarios de Pereira”, la cual se encuentra en proceso de construcción y ejecución. (shrink)

The aim of this research was to explore the elements that configure the quality of care among three Mexican same-sex planned families: two female-parented families (through donor insemination) and a male-parented one (through adoption). The first family consisted of two mothers and a 3-year-old daughter; the second one had two mothers and a 1.5-year-old set of boy twins and the third family consisted of two fathers and a 2-year-old girl. It was assumed that Ainsworth’s notions of quality of care organization (...) are useful in order to understand caregiver-child attachment relationships, regardless of the parents’ sexual orientation. A collective case study was selected due to the fact that these families shared their “unconventionality” (i.e. parents were not heterosexual) and the fact that they were planned, but each one constituted a particular case with a unique configuration. Four trained independent observers used the q-sort methodology (Maternal Behavior Q-Sort and Attachment Q-Sort) to describe parents’ and children’s behavior, respectively. The findings showed that parents were highly sensitive and all children used them as a secure base. To provide an in-depth examination of which elements configure the quality of care, a semi-structured interview with each parent was carried out. Through a thematic analysis, an over-arching theme named Affections and Emotions was identified, together with six subthemes: 1) Creating an affective environment; 2) Being available; 3) Acknowledging and expressing emotions; 4) Perceiving, interpreting and responding adequately to the child’s real self; 5) Taking the child’s perspective into account; and 6) Agreeing on roles and dividing the tasks. In order to showcase the particular configuration of gay parenting, the male-headed family narrative is reported in detail, because gay parents have been perceived as violating traditional gender roles as well as the hegemonic model of masculinity. The findings were consistent with the notion of quality of care as proposed by Ainsworth and her collaborators. The implications of the methodological device and research regarding same-sex planned families are discussed so as to understand the organization of the caregiving environment. (shrink)

La terminología más exacta para hablar de los derechos del hombre, es la de ser «fundamentales», porque afectan a las dimensiones más básicas del ser humano y,por ello mismo, tienen que ser protegidos y garantizados por los poderes públicos. Se trata de derechos públicos subjetivos que son universales, imprescriptibles, irrenunciables e inalienables. Tienen límites filosóficos, de naturaleza sociológica o por razón de su finalidad. Poseen un fundamento iusnaturalista y no meramente positivista. Las primeras declaraciones de derechos fundamentales universales no aparecen (...) hasta finales del siglo XVIII, con carácter de individuales y personales, para, después, incorporar también derechos sociales, económicos, culturales y a los actuales de protección del medio ambiente, minusválidos, etc. Es lo propio del actual Estado social y democrático de derecho. (shrink)