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spanish perspective » hispanic perspectives (Expander búsqueda), learning perspective (Expander búsqueda)
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1
artículo
Publicado 2021
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The pandemic caused by COVID 19 has accelerated the transition towards an even more digitized economy, and it has further evidenced the need for a new international regulation on a fairer allocation of tax rights for large companies that operate internationally and with a high profiability. While waiting for the recently adopted international agreement within the OECD/G20 Inclusive Framework on BEPS, to be signed, or a Digital Tax is approved in the European Union, Spain has joined the trend followed by other States, approving the Digital Services Tax. This Tax is being critized for its possible incompatibility with International Tax Law and European Law. In this work, we will analyze the essential elements of this tax, we will identify the main controversial issues that its legal regime raises from international and european law, and we will try to answer to them.
2
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This article advances in explaining the productive use of vuestro in Cusco Spanish (Peru), based on new fieldwork data. We highlight its plural meaning and its systematic integration into the paradigm of ustedes. We analyze its discursive value for contrasting groups with each other and its social indexicality as a marker of literacy. Finally, we outline three proposals on the aspects still to be studied: (1) the diatopic diffusion of PL vuestro in other parts of the Andean region (and outside the Andes); (2) its diachronic evolution (as a result of the hybridization of the paradigms of vosotros and ustedes); and (3) the indirect effect of language contact (the contrastive use of vuestro as a compensation strategy for regionally relevant communicative categories, grammaticalized in Southern Quechua).
3
artículo
Publicado 2019
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This paper has as aim to link corporate crimes to corrupt behaviours and to the depreciation of criminal legal assets, human rights and national security. Provided that the enterprise management is responsible, diligent, ethical, based on compliance, enterprises will obtain the security understood as a broad concept. Notwithstanding, enterprises that have a bad governance, an unethical behaviour and a lack of diligence, may become a threat to national security and economic development of States. As a consequence, criminal compliance is related to the concepts of security and human rights in a competitive environment as well as in a world where the welfare state is shrinking.
4
artículo
Publicado 2020
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This paper starts from a basic premise: During the last years, there have been multiple corruption cases that affected public administrations credibility, but also the one of the private sectors of the economy. Areas such as urban planning or public contracting have been prolix regarding the occurrence of criminal activities that undermine the proper functioning of the Public Administration and business activity based on ethics and mechanisms to improve organizations (public and private ones) by prematurely discovering illicit conduct and, in turn, identifying the individuals responsible for such acts. In the same way, for some companies, the verification of the effectiveness of the complaint channels in court contributes to corporate defenses and in achieving exemption from criminal responsibility. Therefore, from a technical perspective, guidelines and recommendations are offered ...
5
artículo
There is unanimity at all levels and in all social spheres that inequality between women and men is an abnormality that must be eradicated in increasingly inclusive societies. The legal system should not only prohibit discrimination, but should go further and introduce positive and proactive measures for equality and, specifically, for female entrepreneurship. This involves analysing whether tax rules are the best way to directly achieve more female entrepreneurship and, indirectly, to pursue other goals such as professionalisation in the care of dependents or to increase the birth rate. Hence, the perspective of public spending is fundamental to study the impact of these measures and, therefore, their effectiveness. This gender perspective in the public budget makes it possible to analyse, measure and change the policies that are adopted in this area.
6
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There is unanimity at all levels and in all social spheres that inequality between women and men is an abnormality that must be eradicated in increasingly inclusive societies. The legal system should not only prohibit discrimination, but should go further and introduce positive and proactive measures for equality and, specifically, for female entrepreneurship. This involves analysing whether tax rules are the best way to directly achieve more female entrepreneurship and, indirectly, to pursue other goals such as professionalisation in the care of dependents or to increase the birth rate. Hence, the perspective of public spending is fundamental to study the impact of these measures and, therefore, their effectiveness. This gender perspective in the public budget makes it possible to analyse, measure and change the policies that are adopted in this area.
7
artículo
Publicado 2017
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The purpose of this study was to assess the psychometric properties of the Spanish Burnout Inventory (SBI) in a sample of Italian health professionals. The sample consisted of 695 participants: 453 nursing professionals and 242 physicians. Regarding the gender, 451 were women (64.9%) and 244 were men (35.1%). The SBI is composed of 20 items distributed in four dimensions: Enthusiasm towards the job (5 items), Psychological exhaustion (4 items), Indolence (6 items) and Guilt (5 items). The factor structure was examined through confirmatory factor analysis. All items achieved appropriate values for both statistical and psychometric parameters, just as the four scales did. The four-factor model consistent with the Spanish original obtained a good data fit for the whole sample, showing factor invariance in both samples (i.e., men vs. women). In conclusion, the SBI has adequate psychometric p...
8
artículo
Publicado 2020
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The purpose of this article is to present the design features of the DIACOM corpus, a tool for the study of the field-specific lexis related to trade and commerce in the Spanish and French language. This study, carried out by the Department of Foreign Languages and Literatures of the University of Verona (Italy) within the framework of a government-funded project, aims at developing the field of Digital Humanities and specifically its application in linguistic and philological research. The paper addresses the issues related to designing the Spanish subcorpus, particularly the ones which have proved especially problematic in the building of a diachronic corpus within the area taken into account.
9
artículo
Publicado 2020
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Education for Citizenship and Human Rights is the civic-moral formation of an educational system. It is a subject, with contents and objectives, that has received praise and criticism, which I will try to review here, and its value and importance for democratic coexistence is unquestionable. In this paper, from a secular perspective, I analyze the subject, its place in the constitutional system of the rule of law, both the perspectives and the challenges it poses to the educational model. The deliberative democracies must train active and critical citizens to exercise their rights, and fulfill their responsibilities. In addition, citizenship education strengthens people’s commitment to the political life of their society, regenerates confidence in institutions, and guarantees democratic participation for all under conditions of equality and respect.
10
artículo
Publicado 2024
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This study analyzes whether gender constitutes a modifying circums tance in criminal law. For this purpose, it takes as an example the Spanish case, where in recent decades there has been a change in the criminal policy of the State in favor of a criminal law with a gender perspective, specifically in genderbased violence. The article concludes that the term «gender violence» is appropriate because it responds to the essence of this phenomenon, whose particularities have led to a great impulse to its regulation in the Spanish legal system and in the international context. With a criminal policy of intolerance towards the manifestations of this type of violence, legislation with a gender perspective has been promoted, which has considered appropriate the inclusion of an aggravating modifying circumstance if the criminal acts are committed in a discriminatory manner in relation to ge...
11
artículo
Publicado 2022
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Introduction. The aging of women is a natural event called menopause, which requires its study for the various manifestations and how they influence during her life. Objective. To carry out the design and cultural adaptation of the Spanish version of the menopause representations questionnaire through validity and reliability tests. Methods. Research on the adaptation and validation design of the questionnaire, with the participation of women between 42 and 65 years of age, attended in first level health care facilities. A random sample of 230 women was used and the English version of the Menopause Representations Questionnaire was considered for the adaptation, back translation was performed, content validity through the expert judgment technique, convergent validity through Spearman’s correlation coefficient, internal consistency analysis through Cronbach’s Alpha coefficient and co...
12
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This study investigates the perception of young Spaniards about online sports betting and its advertising. The initiative arises from the recent regulation of commercial communications in this sector in Spain. We reviewed the literature related to the phenomenon and the foundations that gave rise to the regulations. Starting from discussion groups with young people between the ages of 15 and 21, we use advertisements as an impulse to learn about beliefs and perceptions about sports betting, the regulations in force and their advertising. There is a certain lack of concern in the group with the influence of advertising and the health risks of possible addictive behaviors. Studies of this type, we believe, could serve as a reference for future regulatory frameworks in the Latin American region, a territory in which this industry is in full expansion.
13
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Within the scope of the Spanish legislation, in this article we will develop the regulation about private security on oil rigs. In this sense, it is necessary to give a possible legal responses to this fact, because of the current drawbacks for proper regulation in the European country. It is therefore necessary to provide answers from the different perspectives of law such as the Public, Private International Law, Administrative Law, Commercial Law and Labor Law, International Law which will lead us to determine what should be the role of State.
14
artículo
Publicado 2020
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In a context characterized by structural transformations and the credibility crisis of journalism, media accountability is of outmost importance. Focusing on the Spanish context, this article examines journalists’ and citizens’ perceptions of in-house accountability instruments. To do so, an online survey was administered to Spanish journalists, six citizen focus groups were established and 19 in-depth interviews were conducted with experts and representatives from professional associations. The results reveal that journalists’ evaluation of media accountability instruments is modest. From the citizens’ perspective, the lack of visibility and relative distrust toward these instruments are highlighted. With the goal of stimulating the debate and decision-making, an open access platform has been built to evaluate if media organizations have developed these fundamental instruments t...
15
artículo
Publicado 2021
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This study corresponds to a mixed research perspective, of a propositional type, with the purpose of improving the writing of gastronomic texts in Spanish in students of the curricular experience Direct Translation I of the Universidad César Vallejo, developing aspects that favour the adequate use of the grammatical rules of Spanish and the punctuation marks in the translation of specialized texts. In recent years, a great interest has emerged in research on orthography in relation to translation (Martínez de Sousa, 2004; Veloso, 2004; Claros, 2008). In the theoretical foundation the principles of orthography established by Meneses (2016), the contributions that have referred to communication and the adaptation of uses according to the characteristics of the sender and the client in the translation process are addressed; as well as the orthographic regulations in Spanish. In order to a...
16
artículo
In recent years, corporate governance and corporate social responsibility have come closer in academic research, and especially on sustainability indexes. In fact, the most significant indexes handle the matter of corporate governance along with other environmental and social criteria. The purpose of this study is to find out if all the variables included in the corporate governance dimension on the above mentioned indicators are equally relevant and material for both corporate social responsability and corporate governance. To carry out the study, a sample of academics and professionals from Spanish universities and businesses sector was taken. We defend the plausible hypothesis that not all items included within corporate governance dimension on sustainability indexes are homogeneous and interchangeable and, therefore, equally relevant. As a result, the measurements provided by these i...
17
artículo
Publicado 2020
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In a context characterized by structural transformations and the credibility crisis of journalism, media accountability is of outmost importance. Focusing on the Spanish context, this article examines journalists’ and citizens’ perceptions of in-house accountability instruments. To do so, an online survey was administered to Spanish journalists, six citizen focus groups were established and 19 in-depth interviews were conducted with experts and representatives from professional associations. The results reveal that journalists’ evaluation of media accountability instruments is modest. From the citizens’ perspective, the lack of visibility and relative distrust toward these instruments are highlighted. With the goal of stimulating the debate and decision-making, an open access platform has been built to evaluate if media organizations have developed these fundamental instruments t...
18
artículo
Publicado 2023
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The objective of this study was to investigate Learning Assessment as an integral part of the professional knowledge required for educators to assess whether educational objectives have been met at the tertiary level. A comprehensive literature review was conducted, analyzing academic sources within the Web of Science database from 2017 to 2021, resulting in a collection of 56 papers in Spanish. Following the application of rigorous double-blind inclusion and exclusion criteria, content analysis was performed on 17 publications that encompassed a range of approaches. Notably, prevalent among these were the concepts of formative assessment, assessment for learning, and the incorporation of feedback in pedagogical innovations. However, more robust theoretical frameworks based on concep-tual and historical foundations were less frequently encountered. Consequently, this study marks a depart...
19
artículo
Publicado 2021
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Peru's diverse scenario constitutes a context of linguistic interaction in which, from an eminently scientific perspective, each of the Peruvian languages, as well as the diverse manifestations of Spanish itself, is invaluable. Despite the many efforts to make visible and recognize the value of linguistic heterogeneity, Spanish stands as the most prestigious language for Peruvians. The present study aims to determine the way in which linguistic ideologies define the occurrence of attitudes and valuations of standard Spanish to the detriment of other varieties that are subject to negative weightings. The corpus was obtained through semi-directed interviews and surveys applied to university students; and, according to critical discourse analysis (CDA), it is detected that linguistic ideologies permeate and guide the students' valuational framework, so that a hierarchization of standard Spa...
20
artículo
Publicado 2011
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Implementation and development of communicative strategies is still incipient in the Spanish SME’s market. Companies keep using old techniques instead of moving forward on innovative plans due to the lack of knowledge regarding the effectiveness of new programs. This article offers a perspective on communication management in the mentioned framework based on an empirical research. The highlights have been given by foreign trade companies from Segovia (Spain) that operate in the broad range of activities covered by this study.
