From ones of the best-known verses of Spanish mysticism, we will try to show, through a reflection that contextualizes its language, the vital background that underlies in the spirituality that formulates them.

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)

El ensayo recoge las reflexiones sobre el desarrollo histórico y social de dos actividades inherentes al ser humano: la Ciencia y la Educación. La Ciencia, que surge como un nuevo tipo de visión sobre la realidad perceptible, que trasciende otro tipo de explicaciones posibles, entre ellas, las mitológicas o las subjetivas derivadas del sentido común, mediante un proceso que se fue perfeccionando con el paso de los siglos. Y la Educación, vista en sus comienzos como actividad mecánica, instruccional o de (...) adoctrinamiento (relegada al terreno abstracto de la Filosofía), que resurge a mediados del siglo XX tras la debacle de la segunda guerra mundial, como proceso transformador de un hombre nuevo para un mundo nuevo. Por lo cual, el ensayo también analiza la reivindicación de las «Ciencias Sociales y Humanas» como herramienta que posibilitó la construcción de consensos transformadores durante el periodo de posguerra para lograr la recuperación del sentido humano, que es común a los pueblos y naciones como un todo social. Finalmente, el documento aborda la necesidad de investigar en Educación con el fin de entender y mejorar los procesos de enseñanza y aprendizaje, siendoun terreno en el que confluyen otras ciencias afines como la Psicología y la Neurología. Las conclusiones refuerzan el análisis, mostrando la manera armoniosa en que se integran conocimiento y humanismo a través de los procesos de Ciencia y Educación, como reflejo de de la condición humana. (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)

Background Social justice is recognized by reputable international organizations as a professional nursing value. However, there are serious doubts as to whether it is embodied in Catalan nursing education. Objectives To explore what nursing students take away from two teaching activities led by expert patients (one presentation and three expert patient illness narratives) on the topics of social justice, patient rights, and person-centered care. Research design Qualitative study using a content analysis approach. The research plan included (1) think-pair-share activities (additional (...) faculty-assisted presentation and three faculty-assisted, semi-structured scripted narratives); (2) paired reflections; (3) focus groups; and (4) content analysis of paired reflections and focus groups. Participants and research context Fourth-year nursing degree students at the Autonomous University of Barcelona (UAB), Spain. Convenience sampling was used. Ethical considerations The UAB Research Ethics Committee did not deem it necessary to apply any specific measures. We fully explained to patients that they could decide what medical information they would share with the students that was relevant to their learning, and we provided students with guidelines about patient confidentiality, dignity, and respect. Findings/results The students engaged in reflection about their education (recognizing that it had been centered on the professional and not the patient) and their relationship with the patient, in which they reproduced low-involvement patient care by modeling behaviors of their nurse educator. Moreover, they valued a person-centered care model with an emphasis on the emotional part but left out decision-making as an individual right of people. Conclusions The think-pair-share activities were useful to spark self-reflection among students, who identified aspects to change in their own practice, and reflected about their own education process, both of which promote change. (shrink)

Business Ethics, the Environment & Responsibility, EarlyView.

_The serpent of corruption slithers through societies, injecting its venom into the veins of economies, constricting growth, and poisoning trust. This article delves into the labyrinthine terrain of corruption's economic effects, unraveling the intertwined threads of reduced efficiency, distorted markets, and undermined development. By navigating this labyrinth, we illuminate the hidden costs of graft and explore potential remedies for safeguarding economic health and fostering ethical prosperity. Charting a course towards a future free from corruption's corrosive touch requires a nuanced understanding (...) of its economic consequences, unwavering commitment to transparency, and robust institutional reforms._. (shrink)

Background A combination of theoretical and practical approaches is required to learn and acquire ethical competencies in caring. Occasionally, reflection on practical action differs from theoretical learning. In the context of reflective learning, issues such as ethical values can be discussed since they evoke conflict among nursing students. Aim To identify ethical conflicts encountered by nursing students during clinical placements and to determine their cooperation strategies. Research design Qualitative study with a content analysis according to Elo and Kinglas framework. Participants (...) and research context Students enrolled in a nursing program at a Spanish university aged between 22 and 35, mainly women. Methodology The study includes 134 ethical reflections from nursing students in the last year of the nursing program, written during their clinical practices in a variety of learning environments. The research team analyzed the reflections using an inductive content analysis method. Ethical considerations Ethical permission was obtained by the management center according to Law 3/2028, and all the participants accepted to participate through the informed consent form. Findings Three main categories emerged from the analysis of the ethical reflections: (1) evaluation of professional performance and patient care; (2) the student as the protagonist of the dilemma; (3) student coping. Student dilemmas and concerns are related to ignorance, student-patient communication, mistakes made and self-confidence. Some situations conflict with the autonomy of patients and their rights, and can contribute to stressful situations for patients. Stress factors include hospital routines, which the patient cannot modify, and asymmetric relationships with staff, which encourage passivity. Conclusion All ethical problems detected by the students begin with the professional-patient relationship, including issues related to bad news, errors or malpractice. Reflection on the ethical values of nursing, both in the classroom and in clinical practices, allows students to develop a greater ethical awareness of care, enhancing their decision-making skills in ethical dilemmas. (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 (2011) until 2015. Place: Cartagena (Murcia, Spain). 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 concept of well-being of rural families is part of a theory under construction in which new theoretical elements are constantly being incorporated. This research aims to determine the influence of farmers’ knowledge on the well‑being of cocoa growing families in the departments of Santander, Huila, Meta and Caquetá, Colombia. Four categories of farmers were identified with different levels of knowledge in the management of cocoa cultivation obtained through a cluster analysis. The well-being of cocoa farmers, understood as the balance (...) in the capital endowment of rural households, was obtained through the application of a semi-structured interview with 49 variables of human, cultural, social, political, natural, built, and financial capitals. The results show that cocoa knowledge is heterogeneous in the study area, with a slight improvement towards harvesting, post-harvest and transformation links. There is a positive relationship between cocoa knowledge and the well-being of cocoa farming families. Thus, producers with greater integral knowledge, with emphasis on post-harvest and bean transformation links, showed greater well-being. The Random Forest analysis identified that human capital (political, social, human, and cultural) made the greatest contribution to well-being. The findings show that cocoa knowledge contributes to the well-being of rural households to the extent that it favors vertical relationships (linkages with local governments) and horizontal relationships of producers (participation of association managers, sharing knowledge with friends, neighbors and partners, and cocoa training). (shrink)

Learning institutions can work in very different manners, but they all share many common and regularly repeated processes. The unambiguous specification of both the processes involved in educationa...

Although subsistence hunting is cross-culturally an activity led and practiced mostly by men, a rich body of literature shows that in many small-scale societies women also engage in hunting in varied and often inconspicuous ways. Using data collected among two contemporary forager-horticulturalist societies facing rapid change, we compare the technological and social characteristics of hunting trips led by women and men and analyze the specific socioeconomic characteristics that facilitate or constrain women’s engagement in hunting. Results from interviews on daily activities (...) with 121 Tsimane’ and 159 Baka show that Tsimane’ and Baka women participate in subsistence hunting, albeit using different techniques and in different social contexts than men. We also found differences in the individual and household socioeconomic profiles of Tsimane’ and Baka women who hunt and those who do not hunt. Moreover, the characteristics that differentiate hunter and non-hunter women vary from one society to the other, suggesting that gender roles in relation to hunting are fluid and likely to change, not only across societies, but also as societies change. (shrink)

Previous research addressing the association between leisure and happiness has given rise to the hypothesis that informal social activities might contribute more to happiness than solitary activities. In the current study, we tested how the two types of leisure—social and solitary—contribute to a person’s subjective sense of well-being. For the empirical estimate, we used four consecutive quarters of data collected from 533 people over the age of 16, from 13 Tsimane’ hunter-farmer villages in the Bolivian Amazon. Results suggest that only (...) social, not solitary, leisure has a positive and statistically significant association with subjective well-being. The association between solitary leisure and subjective well-being was negligible or negative. Future research should focus on emic definitions of social and solitary time, for solitary time might not always be equivalent to leisure and productive group activities might substitute for social leisure. (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)

In today's world, the corporate image of the largest companies is closely linked to their performance in the field of corporate social responsibility and the disclosure of information on that topic, specifically, on climate change. Since the Board of Directors is the body responsible for this process, the aim of this article is to show the role that companies' Boards of Directors play in the accountability process vis-à-vis stakeholders in relation to one specific aspect which has enormous significance in environmental (...) information: practices used to monitor greenhouse gas emissions. In order to achieve this, we shall verify certain business characteristics, in addition to the size and activity of the Board of Directors, and we shall take different dependence models into consideration. These models will include variables related to the level of independence and diversity of the Board of Directors, which interact with dummy variables representing the company's litigation risks regarding environmental behavior and the institutional macro-context of the organization's country of origin. The results make it clear that Boards of Directors are basically focused on the traditional responsibility of creating economic value, instead of dealing with today's broader business world concepts, which include social responsibility. This focus, therefore, does not favor the accountability process before other stakeholders, if this makes it more difficult to protect the interests of shareholders. (shrink)

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

Business Ethics: A European Review, EarlyView.

Gracias a la documentación conservada en la Real Academia de la Historia y a una cuidada revisión bibliográfica, se aportan nuevos datos para el conocimiento del descubrimiento y primeros estudios del epitafio del monarca aftasí, Abd Allah al-Mansur I de Badajoz.

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

Nuestra investigación etnográfica (2019- 2020) en torno a las exhumaciones de fosas comunes del franquismo en el cementerio de Paterna (Valencia) planteó una serie de cuestiones sobre la importancia de realizar una aproximación biográfica a los escenarios de violencia y perpetración. Esto nos proporciona una potente herramienta de análisis que permite ir más allá de la mera secuencia temporal de los hechos y los espacios, dotándolos de agencia propia. Además, permite situar en el centro del debate otras memorias, las de (...) las mujeres, que, debido a las características de los actuales procesos de exhumación, se han ido desplazando hacia los márgenes. (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)

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)

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

This paper uses a sample of 1243 international firms for the period 2013–2017 to analyse the effect that a greater presence of women in management teams has on business behaviour in relation to labour and human rights, and the mediating role of improved performance in these rights on corporate transparency. The results show that gender diversity in management teams is positively associated with performance in relation to labour and human rights, and that such a performance acts as a mediating factor (...) by fostering a higher disclosure of information regarding these issues. The findings therefore seem to indicate that the presence of women in management teams acts as a driving force for enhanced social responsibility. (shrink)

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