Anna Ribera Carbó es investigadora titular de tiempo completo en la Dirección de Estudios Históricos del Instituto Nacional de Antropología e Historia (INAH) desde 1992. Licenciada, Maestra y Doctora en Historia por la Universidad Nacional Autónoma de México. Miembro del Sistema Nacional de Investigadores. Imparte clases de Historia de México e Historia de las Culturas en preparatoria desde 1987. Se ha especializado en la historia política y social mexicana de la primera mitad del siglo XX. Ha publicado artículos en revistas (...) nacionales y extranjeras, así como capítulos en libros colectivos. Editora de los apuntes personales del general Francisco J. Múgica, publicados en la colección “Memorias Mexicanas” del Consejo Nacional para la Cultura y las Artes y autora de los libros La patria ha podido ser flor. Francisco J. Múgica, una biografía política (1999) y La Casa del Obrero Mundial. Anarcosindicalismo y revolución en México (2010) publicados por el INAH. (shrink)

Business Ethics: A European Review, EarlyView.

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in (...) particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula. (shrink)

Although the recent push toward sustainability is certainly generally a positive development in business and society, we can see many problems in the execution of the theory of sustainability. Where the triple bottom line calls on companies to weigh effects on stakeholders and the environment alongside profit, in practice in many cases, sustainability has been perverted to represent sustainable profits. In these cases, environmental impact and effects on people are only important insofar as they positively contribute to a firm‘s future (...) profits. It is not only practitioners who have often espoused this misappropriated view of sustainability but also academics have lent credibility to this view. In this work, we start by criticizing the often espoused current view of sustainability and remind academics of their responsibility to adapt a more critical view of this narrow focus. We provide examples that show how the current system of capitalism has resulted in outcomes for people and the environment that are patently unacceptable. Reasons are given as to why there is much hesitation to change the status quo. We then call on academics to reexamine what the role of businesses should be within society, what obligations business and corporations should have in society, and how we can encourage meaningful change that results in a better world for future generations. (shrink)

Ethical conflicts (ECs), dilemmas auditors face when personal values or professional obligations clash with their actions, pose significant challenges to the auditing profession, potentially influencing turnover intention (TI). This study addresses a knowledge gap in the related research by focusing on two critical EC triggers: workload (WL) and perceived auditor ethical failure (PAEF: ethical sensitivity), which refers to auditors’ perceptions of ethical violations within their profession. Grounded in role theory and ethical climate theory, our study investigates the impact of WL (...) and PAEF on ECs and explores how these conflicts mediate the relationship between PAEF/WL and TI. Additionally, we examine the moderating role of organisational ethical climate (EtC) in these relationships. Using a survey of auditors and employing partial least squares structural equation modelling (PLS-SEM), our results reveal that both WL and PAEF increase ECs, thus escalating TI. The findings suggest that a firm’s perceived EtC can negatively moderate the relationship between PAEF and ECs. The study underlines the importance of fostering a strong EtC to manage ECs effectively and provides valuable implications for professionals, regulators, and academics seeking to improve ethical practices within auditing firms and to reduce auditor turnover. (shrink)

El trabajo sexual durante la pandemia COVID-19 ha sufrido un impacto en cuanto a la precarización de las vidas de las mujeres que lo ejercen. Tanto el vacío de reconocimiento social y estatal, como la falta de redistribución de recursos han sido elementos recurrentes. Ambas dimensiones han acentuado la estigmatización del colectivo, que oscila entre la victimización y la criminalización. A pesar de ello, también han emergido prácticas de movilidad, solidaridad y alianzas que les han permitido desestabilizar las representaciones dominantes (...) que las encasillan en patrones estereotipados. (shrink)

Merleau-Ponty decía que nuestra relación con el mundo se sitúa en el orden del «misterio insoluble». Es la invisibilidad de los dioses lo que garantiza la visibilidad del mundo. Este verso invisible –«le Dieu caché», «Dieu insondable», «Être muet», «arrière-silence», «membrure cachée», en términos merleau-pontianos– es la textura misma del recto visible. En el cine extremo o visionario este lenguaje aparentemente antitético no está menos presente para expresar eso que excede a toda visibilidad. Voyance (Merleau-Ponty) que emerge de los légamos (...) de lo invisible pero que no es lo contrario de la vista: «vision [est] ek-stase...», una visión en la que el mudo Ser revela su propio sentido. Así pues, lo invisible no es lo opuesto absoluto de lo visible sino más bien, como dice Merleau-Ponty, su «contrapartida secreta» sin la cual no podría existir la visibilidad. Asimismo, según Derrida, la imagen cinematográfica tiene una estructura fantasmática, está suspendida entre la presencia y la ausencia, pues la invisibilidad determina la lógica de las imágenes. El cine es un ojo, pero sólo ve bien cuando también se relaciona con ese ojo interior que es el de la «visión» de los visionarios. Igualmente, para Jean-Luc Godard, uno de los cineastas más relevantes del cine contemporáneo, la imagen real es la que no vemos. Lo que se ve en el filme tiene menos importancia que lo invisible. Violencia del mirar, desvelamiento de otra luz, que restituye la imagen de lo sagrado. (shrink)

Intelligent Transportation Systems are expected to automate how parking slots are booked by trucks. The intrinsic dynamic nature of this problem, the need of explanations and the inclusion of private data justify an agent-based solution. Agents solving this problem act with a Believe Desire Intentions reasoning, and are implemented with JASON. Privacy of trucks becomes protected sharing a list of parkings ordered by preference. Furthermore, the process of assigning parking slots takes into account legal requirements on breaks and driving time (...) limits. Finally, the agent simulations use the distances, the number of trucks and parkings corresponding to the proportions of the current European Union data. The performance of the proposed solution is tested in these simulations with three different distances against an alternative with complete knowledge. The difference in efficiency, the number of illegal breaks and the traveled distances are measured in them. Comparing the results, we can conclude that the nonprivate alternative is slightly better in performance while both alternatives do not produce illegal breaks. In this way the simulations show that the proposed privacy protection does not impose a relevant handicap in efficiency. (shrink)

The words ―Rights,‖ ―Trust,‖ ―Human Dignity,‖ and even ―Government‖ have widely varying meanings and connotations, differing across time, languages and cultures. Concepts of rights, trust, and human dignity have been examined for centuries in great depth by ethicists and other philosophers and by religious think-ers, and more recently by social scientists and, especially as related to information, by information scientists. Similarly, discussions of government are well documented in writings back to Plato and Aristotle, with investi-gations of electronic government dating back (...) only to the early 1990s with the advent of the Internet and the World Wide Web. At first e-government was described in glowing, positive terms. Little, if any, attention was paid to two critical questions: 1) Will people trust e-government? and 2) How will cultural differences affect individuals‘ trust in government and their perceptions of govern-ment‘s effect of their human dignity? Examinations of trust and distrust by individuals within organizations have addressed questions of motives and intentions, expectations of behavior, protection of interests, confi-dence in accuracy and reliability of information, vulnerability, and reciprocity, among other complex topics. Establishing e-government services often requires going through several phases: 1) publish , 2) interact transact transform . Building and maintaining trust in e-government require developing an understanding both of the many levels of interactions where trust must be earned and of cultural differences. Another challenge in developing such a framework is that e-government, itself, is very dynamic, changing rapidly over time. Trust in content or a system available one day may not carry over when the content and/or system changes dramatically. Components of a framework must include the follow-ing dimensions: conceptual domains, cultural dimensions, information content dimensions, and system di-mensions. Of course, these dimensions must be considered within the context of rapidly changing govern-ments, ICT services, the digital divide, and other factors. This paper provides a very brief overview of some of the notions of trust and distrust, concentrating on those concerning trust as it relates to notions of power, trust in organizations, and trust in information and information systems as one part of a framework to ad-dress the question of trust in e-government. It also makes a few recommendations for how to build citizen-centric e-government to ensure information rights through a focus on human dignity, fundamental human rights, and earning trust. (shrink)

El viaje espiritual al «espacio verde» es un recorrido por el significado simbólico del color verde, el color litúrgico y espiritual del Islam, tomando como punto de partida la obra de dos artistas iraníes contemporáneos: Suhrâb Sepehrî y Shirin Neshat. Desde las antiguas religiones del Oriente Próximo hasta el Islam, el verde es el color del firmamento espiritual, el de los vergeles del Paraíso, la tierra del más allá. El jardín verdeante que alcanza el alma difunta (dên) en el mazdeísmo, (...) el verdor de la tierra de Xvarnah en el zoroastrismo, o el ascenso del alma (gryw) al Paraíso de Luz en el maniqueísmo, son ideas que retoman los grandes poetas persas (Nizâmî, Rûmî, Hâfiz) para hablar de la resurrección y de la entrada en el mundo del alma. En el sufismo la luz verde tipifica la cumbre del crecimiento espiritual, el jardín eterno (al-Kubrà, al-Simnânî); es el «Mar Verde» que constituye el indicio del resplandor de la vida eterna (Ibn al-‘Arabî); es el color de la perfección absoluta (‘Irâqî) y de la resurrección (al-Tirmidhî), el color del prado donde brota la Fuente de la Vida eterna (Suhrawardî, Ibn al-‘Arabî, Rûmî), etc. Es, en definitiva, lo que Nizâmî llama «el precioso jardín esmeralda», Rûmî el verdadero «vergel» y Hâfiz el «jardín de la visión». (shrink)

Increased emphasis has been placed on teaching ethics in business schools. A recent meta-analysis of business ethics instruction indicated that instructional programs have a minimal impact on improving ethical behaviors (Waples et al. 2008). One of the newest trends in MBA education is gamification which allows instructors to employ video game concepts to engage students in serious business problems. Educators are attempting to harness a similar sort of power exhibited by games like FarmVille or Call of Duty and translate this (...) power into improved educational outcomes. This trend leads to the question; can gamification improve ethical learning outcomes? Using a single cohort of MBA students, ethics instruction in the MBA program was gamified and then operationalized in the students’ first required class and last required class. Although the sample was limited to a single cohort of students, results were promising, indicating improvement in ethical decision making and warranting further study. (shrink)