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La participación de los empleados en los incentivos vinculados con la sostenibilidad y su posible inclusión en el estado de información no financiera o en materia de sostenibilidad
No full textLa participación de los empleados en los resultados empresariales y su contribución en la generación de valor de la empresa es un tema recurrente dentro del enfoque de los grupos de interés. Además, a medida que las organizaciones buscan un enfoque más integral para medir su desempeño y generar valor sostenible, la inclusión de indicadores no financieros juega un papel fundamental. En este artículo, hacemos una breve reflexión sobre la posible inclusión de los trabajadores como beneficiarios de los incentivos vinculados con la sostenibilidad dentro de los diferentes estándares y/o estados de información no financieros o en materia de sostenibilidad
Gender disparities in accounting academia: analysis from the lens of publications
Get PDFThere is a significant gender gap in accounting academia that places women at a disadvantage in terms of recruitment, hiring, promotion, tenure, status, high-level areas or positions (both research and administrative), burden distribution of work, and remuneration. Women are disproportionately represented in part-time or non-tenure tracks, such as lecturers, instructors, and assistant professors. They experience a slower rate of advancement and have lower pay and prestige. Given that various authors attribute this situation to the level of research and production of papers in top-tier scientific journals, this article aims to describe women's participation as authors in cost and management accounting to contribute to clarifying possible causes of gender disparity in the accounting case.Open Access funding provided thanks to the CRUE-CSIC agreement with Springer Nature
Simultaneous Scanning Electrochemical Microscopy and UV–Vis Absorption Spectroelectrochemistry
Get PDFThe combination of instrumental techniques allows obtaining precise and reliable information about the reactions taking place at the electrode/solution interface. Although UV–Vis absorption spectroelectrochemistry (UV–Vis SEC) provides a molecular insight about the species involved in the electrode process, obtaining information about the redox state of the products generated in this process is not always accessible by this technique. In this sense, scanning electrochemical microscopy (SECM) has a clear advantage, since it provides additional information on the oxidation state of the intermediates/products. Therefore, the combination of these two techniques facilitates obtaining a more complete picture of the electrochemical reaction studied from two different points of view, but under exactly the same experimental conditions. In this work, the combination of UV–Vis SEC in parallel configuration and SECM is carried out for the first time. This new technique allows distinguishing between those species that are electrochemically active and, at the same time, exhibit changes in the UV–Vis absorption spectra during the electrochemical reaction. The new experimental setup is first validated using ferrocenemethanol as a standard probe, concomitantly obtaining spectroscopic and electrochemical information that accurately describes the oxidation process. Finally, the strength of this combined technique is demonstrated by studying the antioxidant activity of o-vanillin (o-HVa) in the presence of electrogenerated superoxide. The information extracted from the new UV–Vis SEC/SECM technique makes it possible to identify, beyond any doubt, not only the origin of the electrochemical signals recorded in the SECM tip but also to evaluate the antioxidant effect of o-HVa at different concentrations.The authors acknowledge Ministerio de Ciencia e Innovación and Agencia Estatal de Investigación (MCIN/AEI/10.13039/501100011033 and PID2020-113154RB-C21) and Ministerio de Ciencia, Innovación y Universidades (RED2018-102412-T) for the support of this work. J.V.P.-R. acknowledges Ministerio de Universidades and European Union─NextGenerationEU for his Maria Zambrano fellowship. S.H. thanks JCyL and European Social Fund for her predoctoral fellowship
A study on monoterpenoid-based natural deep eutectic solvents
Get PDFHerein, the synthesis and characterization methods of natural deep eutectic solvents based on monoterpenoids have been presented. Low viscous fluids with suitable physicochemical properties are produced. The materials are non-toxic, biodegradable, and cost-effective. Thus, they can be used to develop sustainable solvents for various processes and can find their applications in various fields. A theoretical study based on quantum chemistry and classical molecular dynamics is used for the nanoscopic characterization of structure, dynamics, and hydrogen bonding. The reported results help analyze the properties of this new family of solvents. The required information for developing structure–property relationships for proper solvent design to form a sustainable chemistry framework is obtained.This work was funded by the Junta de Castilla y Leon (Spain, project NANOCOMP-BU058P20 ) and the Ministerio de Ciencia, Innovación y Universidades (Spain, project RTI2018–101987-B-I00 )
Fundamentación sociológica y pedagógica crítica en la educación culturalmente relevante
No full textLas disparidades a nivel social se presentan como uno de los mayores desafíos actuales ante sociedades cada vez más polarizadas. Esa división, en muchas ocasiones repercute en la integración social de las minorías étnicas presentando la asimilación como única opción posible sin permitir perspectivas críticas acerca de las desigualdades sociales y/o culturales. La educación desempeña un papel fundamental en este sentido y puede que otros modelos educativos al español con gran recorrido respecto a la diversidad cultural muestren alternativas de cómo abordar ciertas dificultades sociales y fomentar una reflexión ante ellas. La presente investigación se centra en el análisis de la educación culturalmente relevante, un modelo pedagógico que impulsa un aprendizaje significativo para los estudiantes de origen culturalmente diverso a partir de elementos determinantes para la integración a nivel social y su relación con la pedagogía crítica. Se utiliza una metodología de investigación científica con una revisión de literatura crítica que permite identificar los términos que guían y justifican la educación culturalmente relevante a nivel social y la función de la pedagogía crítica en este modelo educativo. Observamos como la educación culturalmente relevante se fundamenta desde el aprendizaje significativo escolar pero también desde un empoderamiento a nivel social que permite identificar las relaciones de este enfoque educativo con la pedagogía crítica
Are Virtual Reality Serious Games Safe for Children? Design Keys to Avoid Motion Sickness and Visual Fatigue
No full textTrabajo presentado en: International Conference, XR Salento 2023
Lecce, Italy, September 6–9, 2023Designing serious games in virtual reality (VR) may raise a health and safety concern as to whether children should use this technology. This paper attempts to clarify this issue by studying VR impact on children’s physical, cognitive and psychosocial development. With a supervised and controlled use over time, it is found that VR could cause physical problems as motion sickness and visual fatigue. To avoid these issues, a series of VR design guidelines are collected so researchers can follow them to develop serious games for children. To avoid motion sickness, developers have to: 1) regulate free movement in the virtual environment and add visual effects or references, 2) help to maintain a stable body posture during the game, 3) bring interactive objects closer and allow their manipulation in non-gravity condition, 4) adjust the difficulty of the tasks and make them as interactive as possible, and 5) implement quality visual and sound content. Regarding the reduction of visual fatigue, developers need to: 1) regulate and supervise the game time, 2) choose an HMD that offers good graphic definition, and 3) design the user interface to be easily understandable and legible
High-Pressure Processing for Cold Brew Coffee: Safety and Quality Assessment under Refrigerated and Ambient Storage
No full textCold brew coffee (CBC) has gained in popularity due to its distinct sensory experience. However, CBC can pose a risk for bacterial pathogens if not stored properly. High-Pressure Processing (HPP) is a nonthermal technology that can improve the safety of CBC while maintaining its quality. In this study, CBC made from ground roasted coffee grains was processed at 600 MPa for 3 min and stored at 4 or 23 °C for 90 days. The microbiological quality indicators remained stable throughout the study period. Physicochemical and quality parameters, such as pH, total dissolved solids, titratable acidity, color, total phenolic compounds and antioxidant activity, were not significantly affected by HPP. Both unprocessed and HPP CBC samples showed changes in pH, titratable acidity and color stability after 60 days at 23 °C. Unprocessed CBC samples spiked with Escherichia coli O157:H7, Listeria monocytogenes and Salmonella enterica showed decreased counts, but the pathogens were still detectable after 60 days at 4 °C and after 90 days at 23 °C. HPP achieved a >6-log10 reduction in the species tested, with non-detectable levels for at least 90 days at both storage temperatures. These findings suggest that HPP can effectively control vegetative pathogens and spoilage microorganisms in CBC while preserving its quality attributes.This research was funded by Instituto para la Competitividad Empresarial (ICE) of Junta de Castilla y León through the R&D project 10/18/BU/0016, and co-funded by the European Regional Development Fund (ERDF)—A way to make Europe
Shear transfer in fly ash concrete with electric arc furnace aggregates
No full textThe friction shear behaviour of concrete containing electric arc furnace (EAF) slag (hereafter called EAFC) was experimentally evaluated and compared with a reference counterpart made with only natural aggregates. Two concrete mixes were cast, both containing a cement blended with 30% fly ash to improve their sustainability. For each mix, other than analysing the main mechanical properties (compressive strength, tensile strength and elastic modulus), push-off specimens were tested to determine the shear strength, failure modes, stress–slip and stress–crack opening curves. There was a clearly enhancement in the shear strength of EAFC compared with the reference concrete, even though the relations between shear strength and tensile strength were similar for the two concretes. The results were also compared with data from the literature pertaining to ordinary concrete and recycled aggregate concrete. Existing models from both design codes and the literature were applied to the experimental results and conservative predictions were obtained in all cases. The safety margin for the EAFC was found to be higher than that for the reference concrete
Mapping the spatial variability of Botrytis bunch rot risk in vineyards using UAV multispectral imagery
No full textThe fungus Botrytis cinerea causes severe diseases in many crops. In grapevines, it causes Botrytis bunch rot (BBR), one of the most reported diseases worldwide. It affects all herbaceous organs of the vine, especially the ripe berries, causing significant reductions in yield and wine quality. Botrytis detection models traditionally focus on temporal analysis at a specific spatial location, ignoring the study of the spatial variability of the crop. Unmanned aerial vehicles (UAVs) equipped with multispectral cameras can provide high-resolution images that can be valuable information to develop a tool for aerial pest detection. This paper proposes an algorithm to assess the risk of Botrytis development in a vineyard in Spain, using as input products generated by UAV imagery: DTM (Digital Terrain Model), NDVI (Normalised Difference Vegetation Index), CHM (Canopy Height Model) and LAI (Leaf Area Index). They represent the height and architecture of the canopy, the topography and the plant status. Healthy vines were significantly different from vines affected by Botrytis (p 0.7) that may support vineyard managers in understanding the spatial variability of the disease, allowing the spatial 2D visualisation of the risk of BBR disease development and, potentially, resulting in higher operational efficiency and reducing phytosanitary treatments, as well as economic costs. Furthermore, the present work takes advantage of imaging technologies that provide information about any location in the field, not only about specific points in the vineyard, suggesting that UAV imagery is appropriate to measure the likelihood of BBR development within the vineyard, highlighting the importance of efficient disease management based on spatial variability.This work has been carried out in the scope of the H2020 FlexiGroBots project, which has been funded by the European Commission in the scope of its H2020 programme (contract number 101017111, https://flexigrobots-h2020.eu/
The role of collective organizations as drivers of social innovation in rural areas
No full textEste artículo analiza propuestas de intervención colectiva promovidas por la propia comunidad en
las comarcas de la Sierra de Demanda y Pinares, en la provincia de Burgos (Castilla y León). Éstas
se identifican con aquellos atributos de la España “vaciada” (densidad de población baja, envejecimiento extremo, entre otros). En un contexto en el que las poblaciones rurales se conciben como
pasivas frente a esa realidad, experiencias como las analizadas dan cuenta de un territorio activo
en búsqueda de acciones que favorezcan la dinamización y, en última instancia, la repoblación.
Para la elaboración de este artículo, hemos seguido un enfoque cualitativo.The aim of this paper is to analyse an intervention proposal on the territory that was conducted by
the community itself in a small region located in comarcas de la Sierra de la Demanda-Pinares, in
Burgos (Castilla y León). This space identifies with those attributes of “empty” Spain (low population
density, extreme ageing, among others). In a context where rural areas are passively observed
within a depopulated context to reflect some experiences that are connected with an active territory
in search of mobilising actions that favour dynamisation and, ultimately, repopulation. For that, we
have carried out a qualitative approach