Revistas UPO (Universidad Pablo de Olivade)
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Moderando la influencia de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los informes financieros.
Get PDFPurpose- The study investigates the moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality, against the backdrop of the unending corporate collapses and their antecedent effect on the profession of accounting.
Design/Methodology/Approach- The study is anchored on the positivist philosophy with a deductive research strategy. We employed theoretical triangulation having combined agency theory and resource dependency theory. The sample size of three hundred and eighty-four respondents was established using the Cochran (1977) approach for the infinite population. Primary data were collected for the study through a survey approach and analysed using the Ordinary Least Squares regression technique.
Findings- The study validates the significant relationship between accounting ethics and financial reporting quality in extant literature. In addition, we found a significant moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality.
Practical implications- The study demonstrates the strategic importance of accountants of diverse nationalities in delivering quality financial reporting in Nigeria.
Research limitations/implication- The research is a country-wide study of accountants in Nigeria which enhances the extensive generalization of the outcomes.
Originality/value- While extant studies have mainly been preoccupied with the accounting ethics-financial reporting dynamics, the current study focuses on understanding the moderating influence of idiosyncratic diversity on the relationship between accounting ethics and financial reporting quality. In addition, the country-wide approach adopted circumvented the limitation of micro numerosity of data which has been the bane of major prior studies.Propósito- Este estudio investiga sobre la influencia moderadora de la diversidad idiosincrásica en las relaciones entre la ética contable y la calidad de los reportes financieros, en el contexto de los interminables colapsos corporativos.
Metodología- El estudio se fundamenta en la filosofía positivista con una estrategia de investigación deductiva. Empleamos una triangulación teórica combinando la teoría de la agencia y la teoría de la dependencia de recursos. El tamaño de la muestra, de trescientos ochenta y cuatro encuestados, se estableció utilizando el enfoque de Cochran (1977). Los datos primarios se recopilaron para el estudio mediante un enfoque de encuesta y se analizaron mediante la técnica de regresión de mínimos cuadrados ordinarios.
Logros- El estudio valida de manera significativa la relación entre la ética contable y la calidad de los informes financieros. Además, encontramos como significativa la influencia moderadora de la diversidad idiosincrásica en la relación entre la ética contable y la calidad de la información financiera..
Implicaciones prácticas- El estudio muestra la importancia estratégica de los profesionales de la contabilidad de diversas nacionalidades para brindar informes financieros de calidad en Nigeria.
Limitaciones/implicaciones- La investigación propuesta es un estudio a nivel nacional para Nigeria, que mejora la amplia generalización de los resultados.
Originalidad/valor- Si bien los estudios existentes han considerado principalmente la dinámica de la ética contable y la información financiera, el estudio actual se centra en comprender la influencia moderadora de la diversidad idiosincrásica en la relación entre la ética contable y la calidad de la información financiera.
Continuidad o cambio tras el Covid-19 en el turismo de Ibiza y Formentera
Get PDFThe pandemic caused by Covid-19 has severely affected the tourism industry, but it has not equally affected all its segments or all the geographical spaces where it is carried out. Our objective is to determine whether it has caused structural changes in one of the major sun and beach tourist destinations in the Mediterranean: the islands of Ibiza and Formentera. To answer this question, we analyse the evolution of the prices offered by the different types of tourist accommodation on these islands in 2019, 2020 and 2021. This analysis shows that tourism practically disappeared on these islands in 2020, but when it partially recovered, in 2021, it did so with the same characteristics that existed before the pandemic.La pandemia provocada por el Covid-19 ha afectado gravemente a la industria turística pero no lo ha hecho por igual a todos sus segmentos ni en todos los espacios geográficos donde se desarrolla. Nuestro objetivo consiste en determinar si ha provocado cambios estructurales en uno de los grandes destinos turísticos de sol y playa del Mediterráneo: las islas de Ibiza y Formentera. Para responder a esa pregunta analizamos la evolución de los precios ofrecidos por los distintos tipos de alojamientos turísticos de estas islas en los años 2019, 2020 y 2021. Este análisis permite demostrar que el turismo prácticamente desapareció en esas islas en el año 2020, pero que al recuperarse parcialmente, en el año 2021, lo hizo con las mismas características existentes antes de la pandemia
Entre la tradición patria y la modernidad cinética. El cruce aéreo de los Andes en la prensa argentina (1914-1921)
Get PDFThis article analyzes the coverage in the Argentine mass press of the first aerial crossings of the Andes mountain range in the years between 1914 and 1921. Framed in an imaginary of scientific progress and modern and civilizing advancement, the narratives deployed and collected by the press also combined an appeal to the patriotic tradition and raised new popular heroes as a result of the spectacularization of the feats. Considering this, the article traces the different meanings, imaginaries and appropriations present in the journalistic coverage, in a time marked by the need to reaffirm the national identity and project a modern country.Este artículo analiza la cobertura en la prensa masiva argentina de los primeros cruces aéreos de la cordillera de los Andes en los años que van de 1914 a 1921. Enmarcadas en un imaginario sobre el progreso científico y el avance moderno y civilizatorio, las narrativas desplegadas y recogidas por la prensa conjugaron también una apelación a la tradición patria y encumbraron nuevos héroes populares fruto de la espectacularización de las hazañas. Considerando esto, el artículo rastrea los diversos sentidos, imaginarios y apropiaciones presentes en la cobertura periodística, en un tiempo signado por la necesidad de reafirmar la identidad nacional y proyectar un país moderno
Evaluation of halophyte plant extracts and polyphenolyc combinations as neuroprotective therapies for ischemic stroke.
Get PDFMotivation: Ischemic strokes are one of the leading causes of morbidity and mortality among population, and in the last decade there has been a rising in the number of cases reported. The available treatments approved at the moment (thrombolysis and mechanical thrombectomy) are very time sensitive, limiting the number of patients eligible for their use. It has been shown that the risk of suffering an ischemic stroke can be lowered with a healthier lifestyle and an adequate diet. The objective of this project is to study the effect of different dietary polyphenols found in halophyte plants on experimental models of stroke using Drosophila melanogaster and a 3D blood brain barrier (BBB) spheroid model.
Methods: On the one hand, we carried out samplings of different halophyte plant species to study seasonal changes on their phenolic content. Aerial parts were freeze-dried and hydroalcoholic extracts were prepared to quantify polyphenol content using the Folin-Ciocalteu method. On the other hand, specific polyphenols and polyphenolic combinations were selected to investigate their effect in a Drosophila model of hypoxia-reoxygenation. Flies were subjected to a 5 days treatment followed by 2.5h of severe hypoxia. Mortality and motility were recorded. Finally, cytotoxicity assays were performed with these polyphenols on astrocytes, HBMEC and pericytes to select the adequate concentrations for using them as a therapy in a subsequent experiment using a spheroid model that simulate the BBB.
Results: Here we show the seasonal polyphenolic content of different halophyte species. Six individual polyphenols and 6 polyphenolic combinations were selected and tested against hypoxic damage in the drosophila model. In vitro, none of the individual compounds of combinations were found to be toxic in astrocytes, HBMEC or pericytes at the studied doses.The most promising ones will be tested in the BBB spheroid model.
Conclusions: It has been reported that a polyphenol-rich diet can reduce the risk of stroke incidence and recurrence. Halophytes represents a valuable source of polyphenols with promising disease-modifying activities and our polyphenolic combinations could be further studied as an effective food supplement for the prevention or treatment of neurovascular disorders.
K-Vax vaccine : antigen characterization and lot release assay.
Get PDFKlebsiella pneumoniae is directly responsible for more than 650.000 deaths each year worldwide (1) due to its high level of antibiotic resistance (2) having an impact on public health and economy (1). Protecting the vulnerable population with vaccination is one of the solutions called by the World Health Organization and partners. Vaxdyn proposes a vaccine candidate, K-Vax, using a chimeric inactivated LPS-null Acinetobacter baumannii cells expressing two K. pneumoniae outer-membrane proteins (OMPs). As part of the analytical methods for characterization of the drug substance, a quantitative Enzyme-Linked Immunosorbent Assay (ELISA) is being developed for quantification of antigen content. For that aim, first monoclonal antibodies (mAb) were generated from hybridomas, after fusion of myeloma cells with the β-lymphocytes producers of the antibodies of interest. Then mAb selected are tested in three different type of quantitative ELISA and the optimal ELISA is selected for each mAb. Finally, the ELISA selected is qualified. As a result of the research, Vaxdyn has generated two specific mAb against two different OMP antigens of the vaccine. Those mAb where characterized and three different types of ELISA were tested for antigen quantification: Competitive, Indirect and Sandwich ELISA. Indirect ELISA was selected as the most suitable for antigen content quantification(3). Indirect ELISA has been qualified based in seven parameters: reproducibility, specificity, linearity, instrumental precision, method precision, intermediate precision, and accuracy. In conclusion, Vaxdyn has developed and qualified two ELISA assays for quantification of OMP antigens present in the K-Vax vaccine
Immune response of hMSC preconditioned with Bartonella bacilliformis-derived immunogenic peptides.
Get PDFBartonellae are Gram-negative facultative intracellular bacteria first described in 1909. Since the last reclassificationin 1993, the number of Bartonellae species has increased to 45, with new species continuing to be identified in recentyears [1]. Among all species, Bartonella bacilliformis affects humans, causing the disease known as bartonellosis,hich is a neglected disease that only occurs in the inter-Andean valleys of Colombia, Ecuador and PeruIn this project, we will study four synthetic peptides designed in silico from the immunogenic protein data of thisbacterium. To do so, we will use mesenchymal stem cells (MSC), to which we will add different concentrations ofthese four peptides and study which one elicits a more pronounced immune response. This will be verified throughvarious studies. On one hand, we will analyze the secretome of the cells to determine the presence of bothInterleukin-6 and the IDO enzyme, two compounds crucial in regulating the immune system. On the other hand, wewill examine the expression of various genes related to the regulation of the immune system, such as thosesynthesizing beta-defensins 1, 2, and 3, hepcidin, and LL-37. The expression of GAPDH, a gene commonly used as areference gene, will also be studied and used to compare the expression levels of the other mentioned genes. Finally,the expression of certain proteins involved in the immune system will be analyzed, but unlike the previous case, thistime it will be at the protein presence level rather than gene expression.In conclusion, this study will allow us to determine if any of the initial four proteins could trigger a sufficientlysignificant immune response to be considered as a potential antigen
Genetic regulation of virulence gene clusters in U. maydis.
Get PDFThe regulation of virulence gene clusters in pathogenic fungi is essential for carrying out the entire infectious process. Therefore, the silencing and unsilencing of these clusters must be highly regulated when the pathogenic fungus interacts with the host. During the infection process, the genes within these clusters must be unsilenced, either by losing the necessary histone methylation or by introducing acetylation (Elías-Villalobos et al., 2019). This study aims to identify potential genetic regulators that regulate these virulence gene clusters in Ustilago maydis, a pathogenic fungus that infect maize (Zea mays). In order to do that, previously in our laboratory, a geneticine resistance marker was introduced into a virulence gene cluster in U. maydis. This marker was silenced, but numerous spontaneous mutants appeared in media with geneticine, which made difficult the mutagenesis process. Therefore, in this study, we opted to incorporate two different resistance markers, for the antibiotics geneticin (Gen) and nourseothricin (Nat), into two different virulence gene clusters. Once the resistance markers were introduced and silenced, spontaneous mutants were sought by exposing the U. maydis strain in media containing these antibiotics. In contrast to when only one antibiotic resistance was present, no spontaneous mutants were found in candidates containing resistance to both drugs in two different virulence clusters. Thus, we have decided to perform UV mutagenesis to conduct a genome-wide screening in U. maydis, aiming to find any mutants with both markers unsilenced. We are currently optimizing UV dose and drug concentrations to ensure optimal mutagenesis
Explorando el pasado: La divulgación arqueológica de Villas y Palacios Imperiales a través del Proyecto Palatia 2.0
Get PDFThis research paper offers a perspective on archaeological dissemination both on the internet and on social networks. Using Imperial Villas and Palaces as the object of study. The analysis tests the scope and limitations of the impact of dissemination based on the case study of the palatia 2.0 project and seeks to define its characteristics in relation to other similar heritage elements that are disseminated in a similar way.El presente artículo ofrece una perspectiva sobre la divulgación arqueológica tanto en internet como en redes sociales. Utilizando como objeto de estudio las Villas y Palacios Imperiales. El análisis prueba el alcance y limitaciones del impacto de la difusión a partir del caso de estudio del proyecto Palatia 2.0 y busca definir sus características en relación con otros elementos patrimoniales similares divulgados de manera análoga
Globalización y responsabilidad en los problemas ecológicos
Get PDFMost statistics, analyses and policies on environmental pressures take a territorial perspective. According to this, environmental pressures are assigned to the country (region or city) in which they are generated. However, the global economy is characterised by massive flows of goods between different territories. Therefore, it is also important to analyse the environmental pressures caused by domestic demands of a country, regardless of where they take place. This perspective is known as the "consumption-based" perspective and relates to the concept of environmental footprint. This article looks at some examples of this dual perspective, both in a case of a global problem, such as greenhouse gas emissions, and in other environmental indicators o more local or regional problems. The important differences between the indicators obtained with both perspectives reinforce the need to also take into account the "consumption-based" perspective in order to have better information on the different responsibilities in the different environmental problems.La mayoría de las estadísticas, análisis y políticas sobre presiones ambientales adoptan una perspectiva territorial. De acuerdo con esta, las presiones ambientales se asignan al país (región o ciudad) en el que se generan. Sin embargo, la economía global se caracteriza por flujos masivos de mercancías entre diferentes territorios. Por ello, es también importante analizar las presiones ambientales causadas por las demandas internas de un país, independientemente de dónde estas tengan lugar. Esta perspectiva se conoce como perspectiva "basada en el consumo" y se relaciona con el concepto de huella ambiental. En este artículo se ven algunos ejemplos de esta doble perspectiva, tanto en un caso de un problema global, como es el de las emisiones de gases de efecto invernadero, como en otros indicadores ambientales de problemas más locales o regionales. Las importantes diferencias entre los indicadores obtenidos con ambas perspectivas refuerzan la necesidad de tener también en cuenta la perspectiva "basada en el consumo" para tener una mejor información de las diferentes responsabilidades en los diferentes problemas ambientales
Economía Política de la Salud y la gestión sanitaria de la pandemia en España
No full textCapital, as with other essential functions of the production and reproduction of the workforce, has historically maintained a contradictory relationship with the health of workers. The intensification of work and the precarization of employment, which give rise to the increase in the so-called absolute surplus value, affect the wear and tear of the labor force and limit its possibilities of reproduction. The improvement of working conditions and public health, which can contribute to the increase in relative surplus value, cease to do so when labor power becomes too cheap and superfluous. The institutionalization of occupational health and safety regulations, as well as the subsidiaries public health services at the beginning of the 20th century, have been two key regulatory devices in the West for these ambivalences and contradictions. Contradictions that have intensified with the development of expanded capital accumulation, globalization, and the inter- and intra-national polarization of the collective worker. The objective of this article is to address the health management of the pandemic as a privileged scenario to analyze these devices and their effects: starting from the most basic determinations of the political economy of health, it proposes to analyze the different health devices implemented in the pandemic and how these have served to deferentially distribute the exposure and protection to the COVID of different groups based on their role in the productive and reproductive system.El Capital, como con otras funciones esenciales de la producción y la reproducción de la fuerza de trabajo, ha mantenido históricamente una contradictoria relación con la salud de los trabajadores. La intensificación del trabajo y la precarización del empleo, que dan lugar al incremento del llamado plusvalor absoluto, afectan al desgaste de la fuerza de trabajo y limitan sus posibilidades de reproducción. La mejora de las condiciones de trabajo y la sanidad pública, que pueden contribuir al incremento del plusvalor relativo, dejan de hacerlo cuando la fuerza de trabajo se hace demasiado superflua y barata. La institucionalización de las normas de salud laboral y prevención de riesgos, así como de los subsidiarios servicios de salud pública a comienzos del siglo XX, han sido en occidente dos dispositivos reguladores clave de estas ambivalencias y contradicciones. Contradicciones que se han intensificado con el desarrollo de la acumulación ampliada de capital, la globalización y la polarización inter e intra nacional del obrero colectivo. El presente artículo tiene por objetivo abordar la gestión sanitaria de la pandemia como un escenario privilegiado para analizar estos dispositivos y sus efectos: partiendo de las determinaciones más básicas de la economía política de la salud, nos proponemos analizar los distintos dispositivos sanitarios implementados en la pandemia y cómo estos han servido para distribuir diferencialmente la exposición y la protección al COVID de distintos colectivos en función de su papel en el sistema productivo y reproductivo