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)

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)

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.

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)

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)

Social network sites are a new communication channel to convey CSR information. They are interactive channels that let users participate, spread content and generate positive and negative electronic word-of-mouth about companies that can dramatically affect their reputation and future business. To identify the factors behind this behaviour, we designed a causal model to explain the intention to both comment on and share a negative corporate social responsibility news posted on Facebook. We included the following as explanatory variables: social consciousness, environmental (...) consciousness, information usefulness, corporate image and attitude towards sharing and commenting on CSR news. We surveyed 208 Facebook users who evaluated a fictitious news item about an environmental issue. We observed that social and environmental consciousness influences the usefulness of information and the attitude towards behaviour, which may explain the eWOM intention of the specific news. However, corporate image can cause people to refrain from generating eWOM and spreading the news on their friend social network. (shrink)

The pandemic had serious implications for university education, specifically due to the transition from face-to-face teaching to online methodologies. This article analyzes the perception of students undergoing speech therapy from a Chilean University about the E-portfolio incorporation as an evaluative tool during the emergency virtual teaching due to the COVID-19 pandemic. From quantitative research, a survey of 38 questions based on Likert scales was applied to 108 penultimate year undergraduate students. The survey demonstrated that there is an improvement in the (...) methodology and teaching support, as well as in the creativity and professionalism of the students. (shrink)

En este artículo se propone el concepto antipsiquiatría intercultural a partir del análisis de una práctica de cuidados comunitarios en la que exiliados peul, mauritanos, residiendo en situación «administrativa irregular» en Bruselas, proporcionan alojamiento y acompañamiento a personas belgas con padecimiento mental/relacional, en el marco de una asociación militante de la corriente antipsiquiátrica, mientras son asesorados en su petición de asilo. A la luz de este estudio de caso, se desarrolla y discute la propuesta de David Cooper relativa a la (...) creación de comunidades de cuidados. En ellas, se abole la división entre saberes expertos y profanos, y se evidencia el vínculo entre las relaciones sociales lesivas y la génesis del padecimiento, politizando aquello denominado por las psicotecnologías como locura. Para este propósito, se parte del cuestionamiento del concepto de normalidad, planteado por Cooper, descentrando su locus de enunciación cultural, así como la matriz etnocéntrica de su propuesta antipsiquiátrica, desde la coproducción de narrativas y prácticas interculturales sobre la salud y la enfermedad. Se realizan algunas aportaciones a la propuesta de la antipsiquiatría a partir de los conceptos de autoatención y nomadismo terapéutico. Se finaliza con algunas sugerencias provisionales para una posible identificación y/o coproducción social de otras prácticas antipsiquiátricas de tipo intercultural. (shrink)

Existe gran consenso dentro de la academia en relación a la necesidad de tener en cuenta un gran número de variables para poder conceptualizar y medir la inclusión o, por ende, la exclusión social que viven ciertos colectivos. A través de un estudio en profundidad de la bibliografía, casos piloto y proyectos similares, se ha creado un sistema de indicadores con la finalidad de medir el impacto socioeconómico de una actividad sociodeportiva vinculada a la inclusión de personas con diversidad funcional. (...) El sistema resultante, se aplicarán en el caso piloto VARIED, un proyecto europeo realizado en cinco países de la propia Unión Europea. (shrink)

Este artículo aborda desde una perspectiva crítica la relación entre las categorías de democracia y ciudadanía en la ciudad de Valparaíso durante la última década de postdictadura. El principal supuesto del texto considera la imposibilidad de un análisis conceptual acerca de la democracia que no incluya en su discusión la tensión entre la posición y ejercicio de la ciudadanía implicada y demandante en este proceso. El análisis propuesto confronta los imaginarios hegemónicos instituidos en la postdictadura con los imaginarios instituyentes que (...) emergen de los movimientos secundarios por la defensa de la educación pública en la ciudad de Valparaíso. Estos imaginarios se expresan en formas de organización en la esfera pública, por medio de la función que ejerce el imaginario radical, que impugnan la construcción de una ciudadanía capturada y una democracia tutelada. This article focuses on the relationship between the categories of democracy and citizenship in Valparaíso during the last post-dictatorship decade from a critical perspective. The main assumption of the text relates to the impossibility of conceptual analysis on democracy without including in its discussion the tension between the position and the exercise of the demanding, involved citizenship in this process. The proposed analysis brings face to face the hegemonic imaginaries established during the post-dictatorship period and the establishing imaginaries that arise from the secondary school movements for defending public education in Valparaiso. These imaginaries are expressed in forms of organization within the public circle, through the role that plays the radical imaginary, which challenge the construction of a captured citizenship and a democracy under custody. (shrink)

Este artículo aborda desde una perspectiva crítica la relación entre las categorías de democracia y ciudadanía en la ciudad de Valparaíso durante la última década de postdictadura. El principal supuesto del texto considera la imposibilidad de un análisis conceptual acerca de la democracia que no incluya en su discusión la tensión entre la posición y ejercicio de la ciudadanía implicada y demandante en este proceso. El análisis propuesto confronta los imaginarios hegemónicos instituidos en la postdictadura con los imaginarios instituyentes que (...) emergen de los movimientos secundarios por la defensa de la educación pública en la ciudad de Valparaíso. Estos imaginarios se expresan en formas de organización en la esfera pública, por medio de la función que ejerce el imaginario radical, que impugnan la construcción de una ciudadanía capturada y una democracia tutelada. (shrink)

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)

Chantal Maillard ha sido una de las pensadoras más relevantes de los últimos años. Su método creativo yatrevido ha indagado en una de las tensiones más importantes de la cultura actual: aquella que resulta de los encuentros y conflictos entre filosofía y poesía. Partiendo de la perspectiva maillardiana, este artículo aborda el lugar de lo poético en el mundo actual. Para ello, se postula que la distinción entre poesía y poema es una de las hipótesis centrales de la propuesta de (...) Maillard y es la que permite comprender que lo poético hace parte del flujo existencial por el que un fenómeno concreto de mundo puede acabar y dar lugar a otro, respondiendo a las insatisfacciones que alimentan el deseo por algo distinto a lo que ya-está. (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)

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)

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)

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)

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)

In this article, we illustrate experimentally an important consequence of the stochastic component in choice behaviour which has not been acknowledged so far. Namely, its potential to produce ‘regression to the mean’ (RTM) effects. We employ a novel approach to individual choice under risk, based on repeated multiple-lottery choices (i.e. choices among many lotteries), to show how the high degree of stochastic variability present in individual decisions can distort crucially certain results through RTM effects. We demonstrate the point in the (...) context of a social comparison experiment. (shrink)

Aunque el discurso que el Papa Benedicto XVI pronunció en la Universidad de Ratisbona, el 12 de septiembre de 2006, sea recordado por muchos solamente como un desencuentro con el mundo musulmán, constituyó realmente un reto a ahondar en el diálogo entre las dos religiones. En el presente artículo, buscamos presentar las claves del discurso universitario y las, menos conocidas, reacciones intelectuales que suscitó. Sin ningún género de dudas, podemos afirmar que el discurso de Ratisbona es un paradigma del diálogo (...) interreligioso como búsqueda conjunta de la Verdad, tal y como lo entendía el Papa Benedicto. (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)

Starting from the data contained in a survey carried out by the Centro de Investigaciones Sociológicas in 2002 , this paper analyses three issues connected to social participation and voluntary organizations in Spain. First, how do the citizens link to the voluntary associations? Secondly, which are the empirical dimensions that underlie a variety of forms of participation that citizens execute in order to express their opinions or protest about any social issue? In this direction, finally, the paper examines the influence (...) of each dimension on the degree of involvement of the citizens in a variety of voluntary organizations. (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)

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)

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)

En este texto buscamos acercarnos a dos "realidades" fundamentales en la existencia humana: la palabra y el silencio. Desde la filosofía intentaremos llevar a cabo una reflexión que se aproxime a algunas de las profundidades expresivas más significativas de ambos fenómenos.In this text we look for an approach to two fundamental "realities" in the human existence: word and silence. From philosophy we'll try to make a reflection on some of more significative expresive deepnesses of both phenomenons.

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)

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)

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)