Revistas Científicas de la Universidad de Deusto
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La interseccionalidad de la discriminación por razones de género, raza y etnia de las mujeres solicitantes de asilo víctimas de violencia de género en la UE. Especial referencia a la situación italiana
No full textWhen we delve into the situation of women and girls seeking asylum in the European Union (EU), factors of discrimination such as gender and ethnicity become evident almost immediately, exerting significant influence over their entire migratory process. Many female migrants, especially those who are victims of gender-based violence, not only face a sexist and patriarchal system but also find themselves in a particularly vulnerable position due to their ethnic background. In this regard, we will proceed to address, from an intersectional perspective, gender and ethnicity as factors of discrimination and subordination. This will be accomplished through an examination of the regulations adopted within the framework of European law, as well as their implementation in the legislation of Italy as an EU member state. The objective is to determine the extent of protection provided to migrant women who are victims of violence and persecution on grounds of gender.Received: 31 May 2023 Accepted: 30 November 2023Al adentrarnos en el estudio de la situación de las mujeres y niñas que solicitan asilo en la Unión Europea (UE), se evidencian de manera casi inmediata factores de discriminación, tales como el género y la etnia, que condicionan prácticamente la totalidad de su proceso migratorio. Un gran número de mujeres migrantes, en especial aquellas que son víctimas de violencia de género, no solo se encuentran sometidas a un sistema sexista y patriarcal, sino que, además, su origen étnico las sitúa en una posición de extrema vulnerabilidad. En ese sentido, procederemos a abordar, desde una perspectiva interseccional, el género y la etnia como factores de discriminación y subordinación, a través del análisis de la normativa adoptada en el marco del Derecho europeo, así como su implementación en la legislación de Italia como Estado miembro de la UE, a los fines de conocer el alcance de la protección ofrecida a las mujeres migrantes que son víctimas de violencia y persecución por motivos de género.Recibido: 31 mayo 2023 Aceptado: 30 noviembre 202
Estrategias de formación de carteras rentables en empresas de energía renovables
No full textRenewable energies have increased in importance in recent years due to the harm caused to the environment by fossil fuels. As a result, renewable energy companies seem to be profitable investment opportunities given their likely substantial future earnings. However, previous empirical evidence has not always agreed about this likely profitability. In addition, the methodologies employed in the existing empirical literature are complicated and not feasible for most investors to use. Therefore, it is proposed an approach which combines the use of performance measures, screening rules, devolatized returns and portfolio strategies, all of which can be implemented by investors. This approach results in high cumulative returns of more than 200% and other positive ratios, even when transaction costs are considered. This should encourage people to invest in these renewable energies and contribute to improving the environment.
Received: 30 March 2022Accepted: 31 May 2022Las energías renovables han aumentado su importancia en los últimos años debido al daño que causan los combustibles fósiles al medio ambiente. Por ello, las empresas de energías renovables parecen ser oportunidades de inversión rentables, dado que es probable que obtengan importantes beneficios en el futuro. Sin embargo, las evidencias empíricas hasta la fecha no siempre han coincidido en esta probable rentabilidad. Además, las metodologías empleadas en la literatura empírica existente son complicadas y no son viables para la mayoría de los inversores. Por lo tanto, se propone un enfoque que combina el uso de medidas de performance, reglas de selección o cribado, rendimientos estandarizados y estrategias de cartera, que puede ser fácilmente aplicado por los inversores. Este enfoque da lugar a altos rendimientos acumulados de más del 200% y otros ratios positivos, incluso cuando se tienen en cuenta los costes de transacción. Esto debería animar a los inversores a invertir en estas energías renovables y contribuir a mejorar el medio ambiente.Las energías renovables han aumentado su importancia en los últimos años debido al daño que causan los combustibles fósiles al medio ambiente. Por ello, las empresas de energías renovables parecen ser oportunidades de inversión rentables, dado que es probable que obtengan importantes beneficios en el futuro. Sin embargo, las evidencias empíricas hasta la fecha no siempre han coincidido en esta probable rentabilidad. Además, las metodologías empleadas en la literatura empírica existente son complicadas y no son viables para la mayoría de los inversores. Por lo tanto, se propone un enfoque que combina el uso de medidas de performance, reglas de selección o cribado, rendimientos estandarizados y estrategias de cartera, que puede ser fácilmente aplicado por los inversores. Este enfoque da lugar a altos rendimientos acumulados de más del 200% y otros ratios positivos, incluso cuando se tienen en cuenta los costes de transacción. Esto debería animar a los inversores a invertir en estas energías renovables y contribuir a mejorar el medio ambiente.
Recibido: 30 marzo 2022Aceptado: 31 mayo 202
Análisis del sabotaje de la Economía Social y de las cooperativas de ahorro y crédito en Ecuador
No full textEcuador throughout history has made great efforts through processes of social and solidarity economy —ESOL—. Many of these processes have been deployed informally through non-monetary economic practices, and others more formally from the conceptualization and development of popular and solidarity economy programs —EPS— entrenched in its new Constitution in 2008. As of 2017, with the government of Lenin Moreno, a regression in public and social policies was established, reaching its peak with the government of banker Guillermo Lasso as of 2021. It is at that time that all kinds of measures are deployed against organizations that could compromise the results accounts of the economic structures and oligarchies related to the government, thus hindering openly democratic processes such as savings and credit cooperatives. This shows the lack of ethics together with the bad faith when it comes to not meeting the needs of a sector that has always sustained and promoted the circulating flow of goods and services through local action using all kinds of mechanisms prioritizing maximization. of profit over social benefit.
Received: 17 November 2022Accepted: 02 May 2023Ecuador a lo largo de la historia ha realizado grandes esfuerzos a través de procesos de economía social y solidaria —ESOL—. Muchos de estos procesos se han desplegado de manera informal a través de prácticas económicas no monetarias, y otros más formales a partir de la conceptualización y desarrollo de programas de economía popular y solidaria —EPS— afianzados en su nueva Constitución en el año 2008. A partir del año 2017 con el gobierno de Lenin Moreno se estableció una regresión en las políticas públicas y sociales llegando a su cúspide con el gobierno del banquero Guillermo Lasso a partir del año 2021. Es en ese momento cuando se despliegan todo tipo de medidas contra organizaciones que pudieran comprometer las cuentas de resultados de las estructuras económicas y oligarquías afines al gobierno entorpeciendo con ello procesos abiertamente democráticos como son las cooperativas de ahorro y crédito. Con ello se evidencia la falta de ética junto a la mala fe a la hora de no atender las necesidades de un sector que siempre ha sostenido y potenciado el flujo circulante de bienes y servicios a través de accionar local utilizando todo tipo de mecanismos priorizando la maximización del beneficio por encima del beneficio social.
Recibido: 17 noviembre 2022Aceptado: 02 mayo 202
Tratamiento tributario de las cooperativas en el Uruguay
No full textThe tax treatment of cooperatives in Uruguay has been and it is fragmented, lacking coordination, uniformity and updating, fragmented and difficult to interpret, generating legal insecurity. Traditionally, the instrument of tax exemption has been used, ignoring the non-subject situations that occur in consumption and business income taxes, even after the general legal recognition of the cooperative act. The reason of the differential tax treatment of cooperatives lies in their special characteristics, their concept of non-profit company and in their values and principles. Cooperatives in Uruguay are generally exempt from corporate income tax, wealth tax and, in some cases, social security contributions.
Received: 03 November 2022Accepted: 10 January 2023El tratamiento tributario de las cooperativas en Uruguay ha sido y es fragmentario, falto de coordinación, falto de uniformidad y actualización, sectorial y difícil de interpretar generando inseguridad jurídica. Inveteradamente, se ha utilizado el instrumento de la exoneración tributaria desconociendo las situaciones de no sujeción que se da en los impuestos al consumo y a la renta empresaria, aún luego del reconocimiento legal general del acto cooperativo. El fundamento del tratamiento tributario diferencial de las cooperativas estriba en sus especiales caracteres, su concepto de empresa sin fines de lucro y en sus valores y principios. Las cooperativas en el Uruguay se encuentran generalmente exoneradas del impuesto a la renta empresaria, del impuesto al patrimonio y, en algunos casos del aporte patronal, a la seguridad social, sin perjuicio de otras exoneraciones menores o particulares.
Recibido: 03 noviembre 2022Aceptado: 10 enero 202
Empreendedorismo social no setor cooperativo em Portugal: um estudo exploratório
No full textThe appearance of new social challenges in modern societies has created in social organisations the need to create new models of response, including the cooperative sector. Through the case study method, this article aims to demonstrate the application of an entrepreneurial social behaviour to the resolution of a real social problem identified in the community, based on the legal format of cooperative. It also intends to show the relevance that a socially entrepreneurial approach is capable of having in the ability to create value for the community. The analysis of the case study indicate that the new response created reveals the presence of elements of entrepreneurial behaviour, such as innovation, proactivity, risk-taking, autonomy and aggressive competitiveness, which appear to be relevant for the conception and implementation of a response from the cooperative sector with sustainable social impact.
Received: 5 May 2023Accepted: 8 June 2023La aparición de nuevos desafíos en las sociedades modernas ha creado en las organizaciones sociales la necesidad de crear nuevos modelos de respuesta, incluyendo el sector cooperativo. A través del método de estudio de caso, este artículo pretende demonstrar la aplicación de un comportamiento socialmente emprendedor a la resolución de un problema social concreto identificado en la comunidad, cuya repuesta presenta la forma jurídica de cooperativa. Además, pretende demonstrar la relevancia que un enfoque socialmente empresarial es capaz de tener en la capacidad de creación de valor para la comunidade. La análisis del estudio de caso ha permitido identificar presencia de elementos de comportamiento empresarial, como la innovación, la proactividad, la asunción de riesgos, la autonomía y la competitividad agresiva, que resultan relevantes para el diseño e implementación de una respuesta del sector cooperativo con impacto social sostenible.
Recibido: 5 mayo 2023Aceptado: 8 junio 202
Emerging strategies and challenges faced by professors during Emergency Remote Teaching (ERT) at a Colombian university
No full textThis paper analyzed the relationship between emergent teaching strategies and the challenges professors at Universidad Icesi (Cali, Colombia) faced when transitioning to Emergency Remote Teaching (ERT) during the COVID-19 pandemic. A survey with open-ended questions was used to conduct a content analysis, followed by a correspondence analysis. The main findings were that most professors described submitting information and interaction as the most common teaching strategies. The challenges were primarily emotional and technical in nature. There were differences in discipline, gender, and age. Furthermore, there was no alignment between the challenges and the proposed strategies. Finally, this research has significant implications for future teacher training programs that emphasize faculty diversity.
Received: 16 February 2022Accepted: 24 July 202
Improving undergraduate students’ learning through Online Educational Guidance Meetings (OEGMs)
No full textThis study aimed at obtaining reflections on Online Educational Guidance Meetings (OEGMs), executed in the English preparatory program during COVID-19 Pandemic in a university in Istanbul. The OEGMs were voluntary meetings between a student and the instructor. Students were able to ask for suggestions to study more effectively via an online meeting platform. The qualitative collaborative action research design was operated in the study. One-on-one interviews with 8 instructors and focus group interviews with 12 students were conducted to obtain the data. Content analysis method was employed to analyze obtained data. The findings revealed that this new method, which brought the students together with their instructors in personal one-to-one meetings, provided numerous advantages psychologically and academically in the learning process.
Received: 28 February 2022Accepted: 24 July 202
The assessment of service quality effect in higher education sector on satisfaction, suggestion, and behavioral intention of university students: The case of Turkey
No full textThe number of enterprises in the service sector is increasing with the time and the market for service sector is expanding. Universities as higher education institutions were affected by these developments in the service sector and have included providing quality service to their internal and external stakeholders as their top priority. Providing quality service in a university affects the satisfaction of students, who are among the most important stakeholders, their intention to suggest university to potential students and to visit after graduation. Hedperf scale was used to measure the service quality at universities and various institutions in different countries. The construct validity of the Hedperf scale was investigated according to the student perceptions at a university in Turkey and it was found with exploratory factor analysis (EFA) that service quality dimensions were classified into four dimensions - academic, non-academic, reputation, and access. Among these dimensions, the effect of academic, reputation and access dimensions on satisfaction, suggestion, and behavioral intention for visiting after graduation was determined, while the effect of non-academic dimension was not determined. Service quality dimensions explain approximately 31% of the variability in overall satisfaction. Access affects satisfaction at the level of β = .322, which is more than other dimensions. It was determined that the service quality dimensions explained 17% of the behavioral intention to “visit the university after graduation” and the effect of access (β = .264) among these dimensions was higher than the other dimensions. University service quality dimensions explain 23% of the intention for “suggest the university to potential students”, and it was determined that the reputation dimension has the strongest effect (β = .367). The research explores the link between service quality and satisfaction, suggestion, behavioral intention and determines the construct validity of the scale developed in a foreign culture.
Received: 22 March 2022Accepted: 16 January 202
El delito de autoadroctrinamiento terrorista, art. 575.2. del Código Penal español. Un análisis en clave de imputación
No full textThese pages contain a review of the crime of passive indoctrination for terrorist purposes; the non-conformity with the basic principles of Criminal Law is analyzed and arguments are put forward on the need for a restrictive reading of the norm. It discusses the instruments of anticipation of criminal protection used in abnormal cases. For this purpose, we use the crime of terrorist self-enabling as a study model. After this argumentative exercise, the interpretation proposal for our study model is presented. Finally, some conclusions are presented.
Received: 25.04.2023Accepted: 13.06.2023El artículo aborda una revisión del precepto contenido en el art. 575.2 del código penal español; se observa la disconformidad con los principios básicos del Derecho Penal y se exponen argumentos sobre la necesidad de una lectura que se ajuste con los principios limitadores del poder punitivo del Estado. Seguidamente, se presenta una propuesta de interpretación restrictiva para el delito de autoadoctrinamiento terrorista y, finalmente, se exponen las conclusiones.
Recibido: 25.04.2023Aceptado: 13.06.202