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1
artículo
Publicado 2019
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Successive business scandals have revealed that the professional training of accountants is not enough since current trends in the accounting profession are entangled in innumerable cases of fraud and corruption, not only in Ecuador, but throughout the Latin American region. This affects the users of financial information, understood as investors, control bodies, and the state itself, which are interested in the reasonableness of the financial statements for proper decision making. Professional ethics is a necessity that has prevailed over time, becoming a transversal axis for each individual formed with values and principles since their action affects society. For this reason, the objective of this work is to determine the ethical performance in the professional practice of the accountant and the application of corporate social responsibility, through epistemological review for a new in...
2
artículo
Publicado 2019
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Successive business scandals have revealed that the professional training of accountants is not enough since current trends in the accounting profession are entangled in innumerable cases of fraud and corruption, not only in Ecuador, but throughout the Latin American region. This affects the users of financial information, understood as investors, control bodies, and the state itself, which are interested in the reasonableness of the financial statements for proper decision making. Professional ethics is a necessity that has prevailed over time, becoming a transversal axis for each individual formed with values and principles since their action affects society. For this reason, the objective of this work is to determine the ethical performance in the professional practice of the accountant and the application of corporate social responsibility, through epistemological review for a new in...
3
tesis de grado
Publicado 2024
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El objetivo de esta investigación fue de digitalizar y agilizar la información de forma eficaz mediante un sistema automático a través de Quick Responsive para el control de asistencia semipresencial de los colaboradores ASONEDH, facilitando el trabajo del personal administrativo. La investigación comenzó con la recolección de datos a través de fichas de registros para identificar los requisitos físicos y funcionales, y para entender los procedimientos necesarios. Dando la utilización de la metodología de investigación aplicada incluyendo el diseño preexperimental, con muestra de 30 colaboradores que conforman la población conjunta en el estudio. Se aplicó la metodología de desarrollo Programación Extrema en el desarrollo del sistema. Los resultados mostraron que el tiempo de registro de asistencia en el Pre- Test era del 41.23%, que se redujo al 2.63% después de la imp...
4
artículo
Publicado 2023
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This study aimed to identify the capacity of the dark personality to explain the emotional intelligence trait. The sample comprised 395 subjects, aged 18 to 30 years (M = 21.19; SD = 1.75), who responded to the Short Dark Triad, Short Sadistic Impulse Scale, Spitefulness Scale and Emotional Skills Inventory. To achieve the proposed objective, a path analysis model was performed. The results indicated that sadism, achiavellianism and narcissism positively explain the dimensions of emotional intelligence, while psychopathy and pitefulness explain it negatively. The findings of this study highlight caution when interventions are carried out to increase emotional intelligence in individuals with dark traits, since they can use it for emotional manipulation.
5
artículo
Publicado 2023
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The UPPS-P scale is widely used to assess impulsivity. For this reason, the psychometric properties of the extensive version of UPPS-P were analyzed from the Rasch polytomous model. Eight hundred Argentine adolescents aged 12 to 18 years participated in the study. As a result, it was found that the dimensions of the UPPS-P presented an adequate fit to the Rasch model, adequate levels in the Person Separation Index (PSI), some items with local dependence and an adequate level of unidimensionality. It is concluded that the scale is a valid instrument to assess impulsivity in adolescents; therefore, a conversion table with interval scores is presented to increase the measurement precision of the instrument.
6
artículo
Publicado 2024
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The tripartite model proposed by Feagin (1972) is widely used, although empirical evidence does not always support it. Thus, we set out to obtain empirical evidence on the psychometric properties of a pool of items on causes of poverty using CTT and IRT. In this research/study, 280 citizens of Córdoba from 18 to 65 years old participated. Results from confirmatory factor analysis and internal consistency showed acceptable values for the three-factor models. Results derived from IRT indicate that, in general, the items estimate a wide range of values of the latent traits, discriminating between people with different levels of trait. The need to gather new empirical evidence of Feagin’s proposal using complementary methods is highlighted.
7
artículo
Publicado 2022
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This study aimed to identify the capacity of the dark personality to explain the emotional intelligence trait. The sample comprised 395 subjects, aged 18 to 30 years (M = 21.19; SD = 1.75), who responded to the Short Dark Triad, Short Sadistic Impulse Scale, Spitefulness Scale and Emotional Skills Inventory. To achieve the proposed objective, a path analysis model was performed. The results indicated that sadism, achiavellianism and narcissism positively explain the dimensions of emotional intelligence, while psychopathy and pitefulness explain it negatively. The findings of this study highlight caution when interventions are carried out to increase emotional intelligence in individuals with dark traits, since they can use it for emotional manipulation.
8
artículo
Publicado 2024
Enlace
Enlace
The tripartite model proposed by Feagin (1972) is widely used, although empirical evidence does not always support it. Thus, we set out to obtain empirical evidence on the psychometric properties of a pool of items on causes of poverty using CTT and IRT. In this research/study, 280 citizens of Córdoba from 18 to 65 years old participated. Results from confirmatory factor analysis and internal consistency showed acceptable values for the three-factor models. Results derived from IRT indicate that, in general, the items estimate a wide range of values of the latent traits, discriminating between people with different levels of trait. The need to gather new empirical evidence of Feagin’s proposal using complementary methods is highlighted.
9
artículo
Publicado 2023
Enlace
Enlace
The UPPS-P scale is widely used to assess impulsivity. For this reason, the psychometric properties of the extensive version of UPPS-P were analyzed from the Rasch polytomous model. Eight hundred Argentine adolescents aged 12 to 18 years participated in the study. As a result, it was found that the dimensions of the UPPS-P presented an adequate fit to the Rasch model, adequate levels in the Person Separation Index (PSI), some items with local dependence and an adequate level of unidimensionality. It is concluded that the scale is a valid instrument to assess impulsivity in adolescents; therefore, a conversion table with interval scores is presented to increase the measurement precision of the instrument.
10
artículo
Publicado 2021
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Despite the advanced technology required for their operation, drones represent another stage inthe human tradition of developing means for waging war remotely. In this sense, they are nodifferent from other advancements and are subject to the same international standards and mustcomply with the same principles as other weapon-platforms. This article focuses on providingan answer on the legality of the use of drones in relation to International Humanitarian Law. Todo so, it briefly addresses the issue of the use of drones in the most common scenario, attacksagainst non-state armed groups in foreign territory, and then concentrates on the compliancewith the principles of international humanitarian law, in order to conclude that theircharacteristics not only allow them to comply with but also may even be regarded as anenhancement in the constant pursuit of enforcing International Humanitari...
11
artículo
Publicado 2024
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In Portugal, the suicide in the Security Forces has reached values higher than those of the general population, which reflected a need to seek solutions. This study aimed to understand the problem of suicide in the Republican National Guard through the identification of causes and consequences, the understanding of the intervention carried out in this field, and the identification of the post-vention as a prevention axis. Using the qualitative approach, through interpretative phenomenological analysis, nine semi-structured interviews were conducted with military personnel of the Republican National Guard and external entities. As conclusions, there was a greater focus on strengthening the institutional response in terms of suicide prevention, especially in post-vention. However, there is a need to optimize resources for training and post-intervention.
12
artículo
Publicado 2021
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The influence of the context on behavioral and emotional reactions to a war crime situation military cadets (N = 315) is analyzed. The study is based on Milgram’s experience and the tragedy of My Lai.It examines personal and peer obedience to an anti-normative order (asking participants whether they would obey an order to shoot unarmed civilians) in five vignettes or scenarios that reproduce Milgram’s conditions and MyLai scenario. This is an experimental between-within study of five scenarios by two conditions (Milgram, 1974). Personal and collective obedience of other military, emotional reactions and values of Schwartz (2012) were measured. Showing enhancement of self-bias it is reported that the pairs would be more likely to shoot than one would. Replicating Milgrams’s results, obedience is greater when the order is given directly by an authority, and lower when there is c...
13
artículo
Publicado 2024
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In Portugal, the suicide in the Security Forces has reached values higher than those of the general population, which reflected a need to seek solutions. This study aimed to understand the problem of suicide in the Republican National Guard through the identification of causes and consequences, the understanding of the intervention carried out in this field, and the identification of the post-vention as a prevention axis. Using the qualitative approach, through interpretative phenomenological analysis, nine semi-structured interviews were conducted with military personnel of the Republican National Guard and external entities. As conclusions, there was a greater focus on strengthening the institutional response in terms of suicide prevention, especially in post-vention. However, there is a need to optimize resources for training and post-intervention.
14
tesis de maestría
Publicado 2018
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Evaluación del estado de la comunidad de macroinvertebrados acuáticos presentes en la cuenca alta del río La Loue durante la estación húmeda del año 2018 y su relación con factores de impacto: caudal y trasferencia de nutrientes agrícolas. El río La Loue es un río francés muy conocido por su aptitud para la pesca deportiva. Sin embargo en las últimas décadas ha sufrido una degradación de su función biológica, evidenciado por una disminución progresiva de su población de macroinvertebrados bentónicos sensibles a la polución, sobre todo en años de alta precipitación durante el invierno. Por ello, se evaluaron dos factores de impacto: el caudal del río y los drenajes de agua hacia el río provenientes de parcelas agrícolas adyacentes a la cuenca. El área de estudio correspondió a la cuenca alta de La Loue, donde se efectuó un muestreo de macroinvertebrados durante...
15
artículo
Publicado 2020
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The purpose of this study is to report evidence of construct validity and reliability of a new self-report instrument that measures mindfulness and equanimity in a Spanish speaking population. An initial pool of 26 items was evaluated by 17 experts from Spain and Latin America and modified on the basis of their comments. The resulting list of 21 items was administered to 746 university students in Mexico and Peru. Their responses were analyzed using Unweighted Least Squares (ULS) with promin rotations. Two factors were identified, mindless and mindful, with factor loadings ranging from .36 to .65. The reliability coefficients for the first and second factors were .78, and .82 respectively. The inter-factors correlation was -.51. The results indicate clear evidence of convergent and discriminative validity.
16
artículo
Publicado 2018
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Dancers experience daily pain that impacts their health, but the pain is mediated by coping with pain. We elaborated the Scale of Coping with Pain for Dancers (COPAIN-Dancer) based on the Motivational Theory of Coping with 12 categories of coping. This study presents the validity of the COPAIN-Dancer. The content analysis conducted judges reduced 118 items to 35, that were then administered to 386 Brazilian dancers between 10 and 19 years old (M=15.35; SD=3.36). Applying the Exploratory Factor Analysis, a low correlation resulted among the items that represent the 12 coping categories. However, after conducting Item Response Theory and Network Analysis, we obtained two factors: Adaptive Coping and Maladaptive Coping. The COPAIN-DANCER shows reliability and can be used in adolescent dancers.
17
artículo
Publicado 2021
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Se analiza la influencia del contexto en las reacciones conductuales y emocionales ante una situación de crimen de guerra en cadetes militares (N = 315). El estudio se basa en la experiencia de Milgram y en la tragedia de My Lai. Examina la obediencia personal y de los compañeros ante una orden antinormativa (preguntando a los participantes si obedecerían una orden de disparar a civiles desarmados) en cinco viñetas o escenarios que reproducen las condiciones de Milgram y el escenario de MyLai. Se trata de un estudio experimental entre dos escenarios por dos condiciones (Milgram, 1974). Se midió la obediencia personal y colectiva de otros militares, las reacciones emocionales y los valores de Schwartz (2012). Mostrando el aumento de la auto-prejuicio se informa de que los pares serían más propensos a disparar que uno. Replicando los resultados de Milgram, la obediencia es mayor cua...
18
tesis de grado
Publicado 2022
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La presente investigación tuvo por objetivo general analizar el comportamiento de queja de los clientes del retail moderno en la ciudad de Piura durante el año 2021. Se trató de una investigación descriptiva y con diseño no experimental y corte transversal. La técnica seleccionada para el estudio fue una encuesta y para su puesta en marcha se elaboró un cuestionario que se aplicó un total de 384 personas encuestadas que son habituales clientes del retail moderno en Piura, específicamente de supermercados y tiendas por departamentos. La investigación utilizó los estudios de Moliner (2004) como teoría básica con la que se elaboró el instrumento que recogió información con relación a los tres niveles del comportamiento de queja. Los resultados arrojan que en la población objeto de la investigación existe una frecuencia media en la respuesta de queja y la respuesta privada...
19
artículo
Publicado 2025
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The following paper aims to present “the artistic context” as the central element in resolving the problem of indiscernibles in art. It is known that one of the greatest challenges currently existing in the philosophy of art is both the nature and identification of contemporary plastic artworks. This is mainly due to the use of common objects as artistic material. Faced with the problem, the article suggests that “the artistic context” is what primarily can support and explain the identification and assignment of the “art” category to certain objects. To achieve this goal, the problem will be presented through Arthur Danto and the reponses of the neowittgensteinians regarding the “family resemblance” and Nelson Goodman with his symbolic theory of art will be criticized. Then, the response of the artistic context will be provided as the most suitable.
20
tesis doctoral
Publicado 2021
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El principio de exclusión competitiva predice que las especies mostrarán mecanismos de segregación para coexistir. En el Sistema de la Corriente de Humboldt (HCS) en Perú, los lobos marinos chuscos (SASL, Otaria byronia) coexisten con lobos marinos finos (SAFS, Arctocephalus australis). Sin embargo, la segregación trófica, temporal y espacial durante la búsqueda de alimento no está claramente definida. El presente estudio describe y compara los nichos ecológicos de las dos especies para determinar si existe diferenciación / sobreposición interespecífica e intraespecífica de nichos. Este estudio se desarrolla en Punta San Juan (PSJ) en Perú, donde se reproducen ambas especies. Las trayectorias poblacionales demuestran que ambas poblaciones se encuentran en un estado de declive. Una reducción en juveniles sugiere que una limitación de recursos explica el declive actual (Cap...
