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The EU Sustainability Reporting Mandate in Spain: Challenges and Opportunities for Practice and Academia
This commentary reflects on the implications of Spain’s regulatory sustainability
reporting environment that originates from the Corporate Sustainability
Reporting Directive. It identifies four major shifts that the Directive’s
transposition will induce in corporate reporting practices: (1) the expansion in the
number of companies required to report sustainability information and its
subsequent influence on non-mandated firms, (2) the compulsory adoption of the
European Sustainability Reporting Standards, (3) the requirement for the
assurance of sustainability information, and (4) the digital tagging of
sustainability disclosures. Each of these changes presents challenges for entities
within the scope of the Spanish transposition. Viewed from a normativity
perspective, the commentary examines how prior practices among Spanish
companies and the historical context of sustainability reporting regulations might
shape these challenges and the strategies companies may employ to address them,
which are crucial for the emergence of norms from SR regulation. Additionally,
the commentary identifies several areas for further academic research arising
from these four changes. Beyond its implications for future research, the current
sustainability regulatory landscape also highlights the need for academia to
actively promote and engage in sustainability accounting and reporting education
Natural mediators for indigo carmine dye removal with immobilized laccase in polyacrylic films
This work presents a new polymeric material in the form of a film (FLAC) containing immobilized laccase enzyme through diazo bonds, designed for the degradation of indigo carmine dye, which is highly toxic and commonly found in wastewater from the textile industry. The immobilization of the enzyme in the film was characterized by SEM, FT-IR, DSC, TGA and EDXS. The degradation of the dye by FLAC initiates in the presence of a mediator due to the high redox potential of the dye. Six natural mediators (ferulic acid, syringaldazine, guaiacol, eugenol, thymol, and p-coumaric acid) were tested, and complete degradation of the dye was achieved in 180 min, with a mediator concentration of 1 ppm (syringaldazine) and a dye concentration of 10 ppm. A novelty in this study is the short exposure time of the dye-mediator solution to FLAC (15 min) which allowed the degradation process to continue autonomously after the film was removed. Additionally, it was observed that the material was more effective in the presence of textile washing products, achieving over 99 % degradation in 40 min, surpassing its efficacy in distilled water. Regarding reusability, the material retained >90 % of its activity after five cycles of use and washing. Life Cycle Assessment (LCA) and Techno-Economic Analysis (TEA) identified key levers for techno-economic and environmental viability: shorten cycle time (surfactant media), maximise re-use and per-cycle volume/concentration, implement solvent recovery, and energy decarbonization thereby outlining a roadmap to sustainable scale-up.We gratefully acknowledge the financial support provided by all funders. Author S. Vallejos received Grant PID2023-147301OB-I00 and Grant 3101166576-166576-29-325 funded by MICIU/AEI /10.13039/501100011033 and FEDER, EU. The financial support provided by Fondo Europeo de Desarrollo Regional-European Regional Development Fund (FEDER, ERDF) and Regional Government of Castilla y León -Consejería de Educación, Junta de Castilla y León- (BU025P23) is gratefully acknowledged. This work was supported by the Regional Government of Castilla y León (Junta de Castilla y León) and by the Ministry of Science and Innovation MICIN and the European Union NextGenerationEU PRTR. J. L. Vallejo-García received the grant PRE2021-09812 funded by MCIN/AEI/ 10.13039/501100011033 and by “ESF Investing in your future”. Author Saul Vallejos received grant BG22/00086 funded by Spanish Ministerio de Universidades
Il ruolo centrale delle donne nella famiglia attraverso i processi di acculturazione nella scrittura ispano-canadese
Il Canada rappresenta una società multiculturale per eccellenza, poiché la sua popolazione migrante è in costante aumento. Per questo motivo, ha sviluppato una politica di impegno forte e attiva nel perseguimento dell’integrazione della popolazione migrante, come dimostrano diversi studi e ricerche accademiche. Il Canada ha vari programmi di immigrazione che consentono alle persone di trasferirsi nel paese, come il sistema Express Entry, programmi di ricongiungimento familiare, programmi per rifugiati e asilo e programmi di nomina provinciale
Código de Derecho Agrario (IV). Variedades vegetales y productos fitosanitarios
Compilación de las principales normas vigentes del ordenamiento jurídic
Consumer brand-cyberbullying in online brand communities: A conceptual and empirical extension
Companies like Manchester United and Nike host some of the largest online communities on social media to promote their brands. Increasingly, these communities experience incidents of cyberbullying amongst their members. Drawing on research from information studies, psychology, and marketing, we report on observations of eight online brand communities to reveal four conceptual elements – Aggression, Interpersonality, Reinforcing Platform Architecture, and Identity Focus – of consumer brand-cyberbullying (Study 1). Subsequently, we use survey data to show that a key explanation for why consumers who identify with brands bully others lies in their materialistic aspirations, and the extent of this depends on their online community participation, prior cyber-bullying experiences, and brand involvement (Study 2). Our findings provide insights for companies in shaping their policies and interventions to address this problematic behavior of online consumers
Aplicaciones del secretoma de células madre mesenquimales en procesos de reparación tisular: cicatrización cutánea y regeneración nerviosa
La presente tesis doctoral explora el potencial terapéutico del secretoma derivado de células
madre mesenquimales (CMM) en el ámbito de la medicina regenerativa, con especial énfasis
en dos áreas clave: la cicatrización de heridas cutáneas y la reparación del sistema nervioso
periférico. A través de un compendio de tres artículos científicos, se abordan tanto revisiones
sistemáticas de la literatura como un estudio experimental original, integrando la evidencia
existente con resultados preclínicos para consolidar una base científica sólida sobre el uso del
secretoma como agente terapéutico.
El primer artículo consiste en una revisión sistemática centrada en el uso del secretoma de
CMM en la regeneración nerviosa. Este trabajo analiza ensayos preclínicos en modelos
animales que evalúan los efectos del secretoma sobre la reparación de nervios periféricos. Los
resultados muestran una mejora significativa en la regeneración axonal, en la función motora y
sensorial, así como una reducción de la respuesta inflamatoria. Se destacan los mecanismos
moleculares implicados, como la modulación de citocinas, la promoción de la angiogénesis y
la estimulación de la neurogénesis.
El segundo artículo es también una revisión sistemática, pero enfocada en el uso del
secretoma para la cicatrización de heridas cutáneas. En él se recopilan y analizan estudios que
demuestran cómo los factores solubles y vesículas extracelulares del secretoma favorecen la
migración de queratinocitos, la proliferación de fibroblastos, la síntesis de matriz extracelular
y la resolución de la inflamación. Se discuten las rutas de señalización implicadas (como
PI3K/AKT y MAPK), así como los desafíos técnicos relacionados con la estandarización de la
producción del secretoma.
El tercer artículo presenta un estudio experimental original en modelo murino, en el que se
evalúa el efecto del tratamiento tópico con secretoma de CMM sobre la cicatrización de heridas.
Los resultados mejoran la organización tisular y disminución del infiltrado inflamatorio en
comparación con el grupo control. Este estudio aporta evidencia directa del efecto bioactivo del
secretoma y valida sus propiedades observadas en estudios previos in vitro e in vivo.
En conjunto, esta tesis demuestra que el secretoma de CMM representa una alternativa
prometedora a la terapia celular convencional, al utilizar productos sin células, se pueden
mitigar los riesgos asociados con el trasplante celular, como el rechazo inmunológico, la
tumorigenicidad y la necesidad de una fuente de células adecuada. Además, las terapias libres
de células son más fáciles de escalar, estandarizar y son compatibles con los procesos convencionales de fabricación de medicamentos. El secretoma puede almacenarse y
administrarse como un producto farmacéutico más fácilmente que las células vivas, lo que
simplifica la logística y reduce los costos asociados.
La evidencia recopilada e investigada apoya su aplicación tanto en la regeneración cutánea
como en la nerviosa, dos procesos complejos pero relacionados en su base biológica,
fortaleciendo la idea de un enfoque común basado en la medicina regenerativa libre de células.This doctoral thesis explores the therapeutic potential of the secretome derived from MSCs
within the field of regenerative medicine, with a particular focus on two key areas: cutaneous
wound healing and peripheral nerve repair. Through a compendium of three scientific articles,
this work integrates both systematic reviews and original experimental research to provide a
comprehensive and coherent overview of the secretome’s clinical relevance as a regenerative
agent.
The first article is a systematic review focused on the application of MSC-derived secretome
in peripheral nerve regeneration. It compiles preclinical studies in animal models evaluating the
effects of secretome treatment on nerve repair. The findings show significant improvements in
axonal regeneration, sensory and motor function recovery, and reduced inflammatory response.
Molecular mechanisms such as cytokine modulation, angiogenesis promotion, and
neurogenesis stimulation are highlighted.
The second article is also a systematic review, but centered on the use of the secretome for
cutaneous wound healing. This work summarizes studies demonstrating that soluble factors and
extracellular vesicles contained in the secretome enhance keratinocyte migration, fibroblast
proliferation, extracellular matrix synthesis, and resolution of inflammation. Key signaling
pathways involved (such as PI3K/AKT and MAPK) are discussed, alongside technical
challenges regarding the standardization and production of the secretome.
The third article presents an original experimental study in a murine model, in which the
topical application of MSC-derived secretome is evaluated for its effect on wound healing. The
results show improved tissue organization, and decreased inflammatory infiltrate compared to
the control group. This study provides direct in vivo evidence supporting the bioactive effects
of the secretome and validates findings previously observed in vitro and in preclinical literature.
Taken together, the studies included in this thesis demonstrate that the MSC-derived
secretome constitutes a promising alternative to traditional cell-based therapies due to the risks
associated with cell transplantation, such as immune rejection, tumorigenicity, and the need for
an adequate cell source can be mitigated. Additionally, cell-free therapies are easier to scale,
standardize, and are compatible with conventional drug manufacturing processes. The
secretome can be stored and administered as a pharmaceutical product more easily than living
cells, which simplifies logistics and reduces associated costs. The evidence gathered supports its use in both skin and nerve regeneration two biologically
interconnected processes reinforcing the concept of a shared, cell-free regenerative medicine
approach.Doctorado en Avances en Ciencia y Biotecnología Alimentaria
Educación en Salud para ayudar a fomentar la lactancia materna en las mujeres del distrito de Wakiso (Uganda): proyecto de intervención
Introducción:
En 2016, se reconoció la lactancia materna como un derecho humano esencial y la OMS
junto a UNICEF proponen distintas acciones que deben realizar las personas, los gobiernos
y las instituciones para garantizar la protección y promoción de la lactancia materna. En
África subsahariana, y concretamente en el sector informal de Kampala (Uganda), aunque
el 90% de los niños han recibido lactancia materna en algún momento, estos porcentajes
disminuyen de manera exponencial a medida que crecen. Dado que la leche materna es el
mejor alimento para un bebé y es una de las herramientas para combatir la mortalidad
infantil, es conveniente fomentar la adherencia a la lactancia materna.
Objetivo:
Realizar una propuesta de intervención de educación en salud para ayudar a fomentar la
lactancia materna en mujeres gestantes o con hijos pequeños en el distrito de Wakiso.
Metodología:
Con la metodología del Marco Lógico, se realizó en primer lugar un diagnóstico de situación
mediante observación participante en el voluntariado realizado en Entebbe junto a la
Fundación Kyoga. Después, a partir de una matriz de planificación de objetivos se
elaboraron las propuestas de intervención.
Conclusiones:
Es de esperar que, después de la implantación del modelo de intervenciones aumente el
número de mujeres que dan el pecho a sus bebés, consiguiendo una lactancia materna más
duradera y segura en el distrito de Wakiso (Entebbe).Introduction:
In 2016, breastfeeding was recognized as a fundamental human right, and the WHO along
with UNICEF proposed various actions that individuals, governments, and institutions should
take to ensure the protection and promotion of breastfeeding. In sub-Saharan Africa,
particularly in the informal sector of Kampala (Uganda), although 90% of children have been
breastfed at some point, these rates drop significantly as they grow older. Since breast milk
is the best food for a baby and one of the key tools to combat infant mortality, it is essential
to promote adherence to breastfeeding.
Objective:
To develop a health education intervention proposal to help promote breastfeeding among
pregnant women or those with young children in the Wakiso district.
Methodology:
Using the Logical Framework Approach, a situational diagnosis was first conducted through
participant observation during volunteer work in Entebbe alongside the Kyoga Foundation.
Then, based on an objective planning matrix, intervention proposals were developed.
Conclusions:
It is expected that, after the implementation of the intervention model, the number of women
breastfeeding their babies will increase, leading to longer and safer breastfeeding practices
in the Wakiso district (Entebbe)
Sustainable paving solutions: Physical and outdoor behavior of cement cobblestones with industrial polymer roof waste aggregates
To reduce the use of natural resources and promote a circular economy in the construction sector, this study investigates the valorization of polyurethane, polyester, and fiberglass-based roofing waste from the automotive industry as a partial replacement for natural fine aggregates in cement-based mortar paving blocks. Paving elements were manufactured with replacement levels of 20 %, 40 %, and 60 % by volume and tested for mechanical, physical, and durability properties in related standards. The results show that all mixtures met the minimum splitting tensile strength requirement of 3.60 MPa, with 40 % replacement achieving a peak improvement of 9.3 % compared to the reference. The density decreased by up to 300 kg/m³ , improving handling and reducing transportation impacts, whereas wear resistance, slip resistance, and fire resistance remained within permissible limits. Durability tests, including salt crystallization, freeze–thaw cycles, and outdoor exposure, confirmed the suitability of the materials for exterior paving applications. This research demonstrates that PU-based roofing waste can replace up to 60 % of natural fine aggregates in paving block production without compromising performance, offering a technically viable and environmentally beneficial alternative for sustainable urban infrastructure.The authors gratefully acknowledge the financial support of the BU070P20 Project funded by the Fondo Europeo de Desarrollo Regional (FEDER) and the Junta de Castilla y León (Spain). This work was also supported by the Regional Government of Castilla y León (Junta de Castilla y León), the Ministry of Science and Innovation MCINN, and the European Union NextGenerationEU/PRTR
Physical activity is directly associated with total energy expenditure without evidence of constraint or compensation
The prevailing linear model of physical activity (PA) and total energy expenditure (TEE) has been challenged by models that predict an upper limit of TEE linked to a compensatory reduction elsewhere in the energy budget in response to increased PA. We determined the equation of best fit between PA and TEE and explored relationships between PA and behavioral and physiological compensation. Using linear and nonlinear modeling, we observed a positive linear relationship between PA and TEE either without or after adjustment for fat-free mass (R2= 0.3492, TEE = 0.00685*PA + 7.124: R2=0.3667, TEE_ADJ(FFM) = 0.00511*PA + 8.598). Higher PA was associated with lower sedentary time (R2= 0.7207, %SPA= −0.0211*X + 91.261). There was no association between PA, TEE, or resting metabolic rate and adjusted biomarkers of immune, reproductive, or thyroid function after Bonferroni correction. The findings of this observational study do not support the constrained/compensated model but affirm the conventional additive relationship between PA and TEE across a broad range of PA levels.K.R.H. is funded by a Virginia Tech Translational Obesity Research Interdisciplinary Graduate Education Predoctoral Fellowship, O.P.-N. is funded by a Virginia Tech Presidential Postdoctoral Fellowship, and G.Z.-R. is funded by Next Generation European Union funds Margarita Salas Postdoctoral Fellowship
Simultaneous UV/vis Absorption in Parallel Configuration, Photoluminescence and Raman Spectroelectrochemistry
Technical NoteAnalytical Chemistry is the science of chemical measurements that seeks to acquire the most comprehensive information about a chemical system. Recent advances in technology have facilitated the development of new combined analytical techniques capable of supplying analytical signals of different natures. These signals subsequently provide diverse information related to specific chemical reactions. This technical note proposes a new combination of three different spectroscopic techniques (UV/vis absorption spectroscopy in a parallel configuration, photoluminescence and Raman spectroscopy) with electrochemistry. To illustrate the capabilities of this new technique, two chemical systems (tris(2,2′ bipyridine)ruthenium(II) and ofloxacin) were selected. A comparison of the behavior of the two molecules during the electrode process demonstrates the advantages of obtaining several signals simultaneously in a single experiment.Ministerio de Ciencia e Innovación and Agencia Estatal de Investigación MCIN/AEI/10.13039/501100011033 and FEDER, UE (Grant numbers: PID2020-113154RB-C21, PID2020-113154RB-C22, PID2023-149188OB-I00, RED2022-134120-T, RED2024-153970-T), Junta de Castilla y León and European Regional Development Fund (Grant number: BU036P23) are gratefully acknowledged for funding this work. F.O. acknowledges Junta de Castilla y León and the European Social Fund for her postdoctoral contract. M.P.-E. acknowledges Junta de Castilla y León and the European Social Fund for his postdoctoral contract