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Corporate water risk reporting: the case of the CDP Water Security Questionnaire
No full textPurpose
This paper aims to investigate the foundations of corporate water risk reporting boundaries from an enterprise risk management perspective. To be more precise, the authors take the case of the CDP Water Security Questionnaire (WSQ) and explore the evolution of questionnaire itself as well as current corporate water risk reporting practices.
Design/methodology/approach
This paper draws upon enterprise risk management theory to explore the evolution of reporting boundaries contained in the design of the WSQ. This paper also performs an empirical study using the content analysis of a homogeneous sample of 470 companies comprising 1,880 responses to the WSQ for the period 2018–2021.
Findings
The analysis shows that despite the tendency for the questionnaire’s design to focus on risk reporting and to align with other water reporting initiatives, both questions and responses remain severely limited. More precisely, evidence suggests that corporate water risk reporting is still strongly focused on direct impacts. Furthermore, the majority of water risk direct impacts are only recognized and are not subsequently assessed in the reports. Thus, the reports fail to provide the full picture of corporate water risk across global supply chains along with, arguably, a lack of discharge of corporate responsibility.
Practical implications
Policymakers, corporations and academics may use these results to set out a future agenda for enhanced corporate water risk reporting.
Social implications
The effective use of water resources is vital to human survival, but only a limited number of studies have addressed this problem. This paper focuses on this highly important issue and concludes that the definition of corporate water risk reporting boundaries is relevant to improvements in water security.
Originality/value
To the best of the authors’ knowledge, this paper provides the first comprehensive assessment of corporate water risk reporting boundaries.Es la versión aceptada del documento, se puede consultar la versión final en https://doi.org/10.1108/SAMPJ-07-2023-0453Prior drafts were presented in several research seminars at the Universidad de Burgos, and international conferences held at the 2022 Workshop Raymond Konopka, the 2022 CSEAR International Congress and the EAA 2023. Comments received from participants are gratefully acknowledged. We are especially grateful to Shona Russell and Carlos Larrinaga for their helpful comments. We are also gratified to the financial support received from the Spanish Ministry of Science and Innovation (PID2019-104163RA-I00; PID2021-122389OB-I00; and TED2021-129520B-I00) and the Junta de Castilla y León (BU069P20)
Formulación de un sucedáneo de chocolate fortificado con pulpa de carao (Cassia grandis) como anti-anémico de bajo costo para la región centroamericana
No full textEl carao (Cassia grandis) es una planta que posee compuestos bioactivos con interés nutricional, farmacológico y medicinal. Por lo anterior, el objetivo de esta investigación fue desarrollar un producto sucedáneo de chocolate fortificado con pulpa de carao al 30 %, 20 % y 5 %, basado en su aceptabilidad sensorial y características fisicoquímicas. Los resultados indicaron que la fórmula más aceptada, fue la adición de carao al 5 % para elaborar un sucedáneo de chocolate. Esta formulación presenta pH de 4.8, viscosidad de 1600 cP, solidos solubles de 70%, actividad de agua de 0.60 y dureza de 11 Newton. Dentro de su composición nutricional contiene 8% humedad, 34% grasa, 2% proteína, 2% ceniza, 6% fibra, 48% carbohidratos, 29.7 mg de hierro y 520 kcal. Por su calidad nutricional, reológica y sensorial, el carao podría ser utilizado como alternativa de ingrediente funcional para el diseño de alimentos antianémicos de bajo costo.
Self-reported health and depression among EIRA cohort: a moderated mediation model of sex and perceived social support
No full textBackground: The positive relationship between health and good perceived social support has been widely demonstrated in the scientific literature. It is known that having a good social support influences the proper maintenance of health even as a protective factor, besides being a good predictor in the recovery of health during a disease process, influencing differently men and women.
Aim: This project aims to study the moderating effects of perceived social support in the relationship between depression and self-perceived health according to gender, after a complex multiple-risk intervention was carried out in patients of primary health care with low social support.
Methods: A cluster randomized clinical trial was developed in the subgroup of patients included in phase 3 of the EIRA project. CONSORT recommendations were followed to present the results. To determine the mediating effect between social support and self-perceived health, three regression analyses were carried out using the procedure designed by Hayes through the PROCESS macro for SPSS.
Results: 3,062 people (54.9% women) participated in the study. Men reported experiencing more social support and self-perceived health (p < 0.001) than women at the beginning of the study, but women reported higher social support at post-intervention. Moderation analyses showed that, post-intervention, those women (bsimple = −2.9867, p < 0.001) and males (bsimple = −1.4337, p < 0.001) who scored lower in depression reported higher social support.
Conclusion: In primary care, it is necessary to encourage intervention strategies that promote social networks as a key element of positive action aimed at maintaining and improving the population’s health, especially in adults and more specifically in women
Instalación fotovoltaica para dar respuesta de servicio en situación de emergencia
No full textEl presente Trabajo Fin de Máster tiene como objetivo el “diseño y evaluación de
una instalación fotovoltaica autónoma orientada a brindar soporte energético en
contextos de emergencia.” Ante fenómenos naturales extremos, crisis humanitarias
o fallos en la infraestructura eléctrica convencional, se hace evidente la necesidad de
soluciones energéticas sostenibles, rápidas de implementar y de bajo impacto
ambiental. En este sentido, la energía solar fotovoltaica se presenta como una
alternativa viable para aportar soluciones rápidas y eficaces para reponer el suministro
eléctrico básico en escenarios donde la red eléctrica resulta inaccesible o colapsada.
El proyecto contempla un análisis de los requerimientos energéticos mínimos para
servicios críticos (comunicaciones, iluminación, equipos médicos, etc.), el
dimensionamiento del sistema fotovoltaico, la selección de componentes (paneles,
inversores, baterías y estructuras de soporte) y la evaluación de su viabilidad técnica
y económica. Asimismo, se incorporan criterios de portabilidad, modularidad y
facilidad de instalación para facilitar su despliegue en situaciones de emergencia.
Los resultados obtenidos demuestran que es posible diseñar soluciones fotovoltaicas
eficaces, eficientes, sostenibles y adaptables, capaces de cubrir necesidades básicas
en condiciones adversas, contribuyendo así a la resiliencia energética en contextos
críticos.Máster Universitario en Inteligencia Artificia
Nuevos horizontes para las finanzas internacionales. Las propuestas del Pontificio Consejo Justicia y Paz
No full textEn nuestra entrega anterior (nº 264, octubre–diciembre de 2011) publicamos como documento la Nota del PONTIFICIO CONSEJO DE JUSTICIA Y PAZ Para una reforma del sistema financiero y monetario internacional en la perspectiva de una autoridad pública con competencia universal seguida de dos comentarios de Ildefonso Camacho Laraña y de Jaime Loring Miró. En este número aparece, continuando el debate abierto por aquel documento, una colaboración del economista italiano Paolo Foglizzo, publicada en la revista social de los jesuitas editada en Milán, Aggiornamenti Sociali con la que nos une una fraterna cercanía desde hace tiempo. Creemos contribuir de este modo a la difusión y discusión de un documento del pensamiento social cristiano con gran incidencia y relevancia actual
contribution pour le corps professoral
No full textEste artículo parte de la reflexión y práctica realizada por los autores en su desempeño académico, y trata de mostrar las posibilidades que la educación para el desarrollo aporta al ejercicio de la docencia y la investigación universitaria desde las claves de la lucha contra la pobreza. Para ello, en la primera parte del trabajo se detalla el modelo educativo que ofrece la educación para el desarrollo, sus dimensiones y ámbitos, así como la pertinencia de su presencia en el espacio universitario. En la segunda parte se muestran algunas herramientas y principios metodológicos empleados por la educación para el desarrollo, que tienen cabida en el actual Espacio Europeo de Educación Superior, y son susceptibles de facilitar el ¿ejercicio? de una pedagogía reflexiva, crítica y emancipadora por parte del profesorado universitario
Pharmaceutical Care Services in Community Pharmacies: An Umbrella Review of Global Evidence with Insights from Polish and Spanish Practices
No full textBackground: Pharmaceutical care is currently being implemented in Polish community pharmacies, but remains unsupported by state funding, limiting its widespread adoption. In Spain pharmacists there provide a wide range of pharmaceutical care services.
Objective: The aim of the work is to understand how other countries, such as Spain, have approached pharmaceutical care, which may offer potential strategies. Given this constant evolution and the challenges they face, a comprehensive review of current pharmaceutical care practices is necessary.
Methods: The study design was guided by Newman TV et al. Chosen review type was an umbrella review, which includes systematic reviews, narrative reviews, and meta-analyses concerning pharmacist-led interventions in the field of pharmaceutical care. Utilized PRISMA framework. Used the PubMed database, which includes MEDLINE-indexed articles. Search strategy initially identified 18,076 articles and abstracts. Articles were limited to English-language, free full-text systematic reviews or meta-analyses published between January 2019 and October 2024. The dataset was reduced to 3,016 articles. Ultimately, 13 articles were selected for final analysis.
Results: Given the identified lack of funding and training gaps, Poland must address workforce shortages, strengthen interdisciplinary trust, and ensure proper remuneration for pharmacists. Drawing on Spain’s experience, investing in pharmacist-led education and preventive services may significantly enhance care outcomes in community settings.
Conclusion: This review highlights key pharmaceutical services currently implemented in community pharmacies and identifies critical barriers that hinder their widespread adoption in Poland. The main tasks of pharmaceutical care are to reduce morbidity and mortality related to medications. These services are most often not provided due to the lack of additional remuneration for the pharmacist for their provision, which would serve as reimbursement for the cost of delivering these services. The results of this review will serve as a basis for developing future in-depth studies focused on the implementation and delivery of pharmaceutical care
La evolución de la gestión de recursos humanos desde una perspectiva estratégica.
No full textEste trabajo analiza el desarrollo del carácter multidimensional de la gestión de personas a partir de los principales aportes sobre los que se ha construido la concepción estratégica de este ámbito de conocimiento de la gestión de las organizaciones. Para ello, se revisan los tres grandes enfoques de la gestión de personas –universalista, contingente y configuracional– en los que se han encuadrado los diferentes modelos de gestión de recursos humanos existentes, así como sus limitaciones más importantes. La principal conclusión que se puede extraer, a pesar de las lagunas existentes en el conocimiento de esta disciplina, es la constatación del valor estratégico de la gestión de recursos humanos, el cual está avalado por los estudios empíricos que confirman las conexiones teóricas entre las prácticas de recursos humanos y los resultados organizativos