Proceso estratégico para resolver identidades trigonométricas sencillas

Se presenta el juego matemático como un medio de enseñanza aprendizaje para la comprobación de identidades trigonométricas, con el objetivo de favorecer el pensamiento deductivo de los estudiantes y proporcionarles estrategias básicas que ayuden a simplificar expresiones trigonométricas. Esta estrategia forma parte de un conjunto de materiales didácticos, medios para el aprendizaje y procedimientos en el aula que se pretenden implementar como parte de las aportaciones derivadas del proyecto de doctorado de la autora principal del trabajo, el cual está orientado a investigar sobre organización del proceso docente de la Geometría y la Trigonometría Plana, que se sustenta en la estructura sistémica de la Matemática y su lógica de desarrollo intrínseca, que pretende tributar a la mejora del proceso de enseñanza aprendizaje de estas importantes ramas de la Matemática

La joyería orientalizante peninsular. Diversidad y particularidades a la luz de los últimos hallazgos

Sin resume

El voto doble por lealtad para el accionista de una sociedad cotizada

In April 2021, the Official State Gazette published Regulation 5/2021, April 12th, amending the Capital Companies Act and other financial and mercantile regulatory texts. This regulation lays down measures for the encouragement of long-term shareholder engagement in listed companies and, in order to achieve so, this regulation introduces a novelty for listed companies by offering the opportunity to issue «loyalty shares» that reward shareholders with additional voting rights under the condition the shareholder holds shares for a certain period of time. This paper aims at analyzing the proposed legal framework as regards loyalty shares, introduced as a novelty mechanism in the Spanish corporate law. «Loyalty shares» are a matter of contention in Europe because of it is disrupting the principle of fair and equal treatment of all shareholders «one share, one vote».Este trabajo ha sido finalista en el Premio «Estudios Financieros» 2021 en la modalidad de Derecho Civil y Mercantil. En abril de 2021, el Boletín Oficial del Estado publicaba la Ley 5/2021, de 12 de abril, por la que se modifica el texto refundido de la Ley de sociedades de capital. Esta ley establece medidas para el fomento de la implicación a largo plazo de los accionistas en las sociedades cotizadas, y, para la consecución de tal fin, introduce una novedad significativa para las sociedades cotizadas: permite el reconocimiento de votos adicionales por lealtad al accionista a condición de que este las mantenga por un periodo mínimo de tiempo. En el presente trabajo analizaremos el régimen jurídico de las «acciones de lealtad» contemplado en esta novedosa reforma legislativa, que supone, cuando menos, una medida que ha contribuido a avivar el debate acerca de la vigencia actual del principio de proporcionalidad «una acción, un voto»

Gestión del riesgo en el diseño y comercialización masiva de instrumentos financieros con políticas corporativas de gobierno de producto

Financial entities are in continuously development of their corporate policies in order to manage and mitigate risks associated to banking activity. Banks have to address multiple risks indeed but there is a risk that stands out among others when it comes to product governance: regulatory and legal risk. Product governance is a system of oversight and control of product and services, based on the principle of self-regulation, that it must be implemented. Financial entities have to establish and make employees comply with an internal approval process of new products and also entities must monitor the whole lifecycle of any product: from its design until the massive selling to the target market.Las entidades financieras están en continuo desarrollo de sus políticas corporativas con el fin de gestionar y mitigar los riesgos aparejados a la actividad bancaria. Hay múltiples riesgos que subyacen en el ejercicio de esa actividad social, pero uno es especialmente destacable a los efectos de una correcta gobernanza de productos, como es el riesgo regulatorio o legal. La gobernanza de productos es un sistema de control de productos y servicios, basado en el principio de autorregulación normativa, que las entidades financieras tienen que establecer y hacer cumplir internamente con la finalidad de controlar completamente el ciclo de vida de un instrumento financiero: desde su diseño hasta la venta masiva al público destinatario

Relations between technological and non-technological innovations in the service sector

In the economic literature, there is a debate on whether technological and non-technological innovations share the same determinants. As a result of this debate, two opposing views have emerged: the distinctive view argues that the determinants of both technologies are different; on the contrary, the integrative view considers that both types of technologies share determinants. The main objective that we pursue in this study is to test which of the two views is prevalent in the service sector of the Spanish economy. Analyses were performed using data from Spanish Technological Innovation Panel for the period 2008–2012. To perform hypothesis tests, the approach of complementarity was used. Our findings indicate that neither of the two approaches has been fully accredited, although the distinctive view is more prevalent. However, this radiography of relations tells us that companies can achieve further increases in productivity if technological innovation and non-technological innovation are implemented simultaneously

“Fake News” or Real Science? Critical Thinking to Assess Information on COVID-19

Few people question the important role of critical thinking in students becoming active citizens; however, the way science is taught in schools continues to be more oriented toward “what to think” rather than “how to think.” Researchers understand critical thinking as a tool and a higher-order thinking skill necessary for being an active citizen when dealing with socio-scientific information and making decisions that affect human life, which the pandemic of COVID-19 provides many opportunities for. The outbreak of COVID-19 has been accompanied by what the World Health Organization (WHO) has described as a “massive infodemic.” Fake news covering all aspects of the pandemic spread rapidly through social media, creating confusion and disinformation. This paper reports on an empirical study carried out during the lockdown in Spain (March–May 2020) with a group of secondary students (N = 20) engaged in diverse online activities that required them to practice critical thinking and argumentation for dealing with coronavirus information and disinformation. The main goal is to examine students’ competence at engaging in argumentation as critical assessment in this context. Discourse analysis allows for the exploration of the arguments and criteria applied by students to assess COVID-19 news headlines. The results show that participants were capable of identifying true and false headlines and assessing the credibility of headlines by appealing to different criteria, although most arguments were coded as needing only a basic epistemic level of assessment, and only a few appealed to the criterion of scientific procedure when assessing the headlinesThis work was supported by the project ESPIGA, funded by the Spanish Ministry of Science, Education and Universities, partly funded by the European Regional Development Fund (ERDF) Grant code: PGC2018-096581-B-C22S

The contribution of technological and non-technological innovation to environmental performance. An analysis with a complementary approach

In this study, we pursue two objectives. First, we analyse the influence of product, process, and non-technological innovation on environmental performance. Second, we explore the existence of complementarities or substitutabilities between the different combinations of these three types of innovations to learn which combinations improve or worsen environmental performance. The analyses were performed using data from the 2013 Technological Innovation Panel (PITEC) for Spanish manufacturing companies. We use the two-stage least-squares method as an instrumental variable estimator, which allows us to control the endogeneity and obtain consistent estimators. Our findings indicate that product innovation and process innovation have a negative influence on environmental performance. Likewise, we have also found that the simultaneous implementation of product innovation and process innovation is unconditionally substitutive and that the joint implementation of process innovation and non-technological innovation is conditionally substitutive. This result reinforces the position of those researchers who have pointed out that the association between a greater technology orientation and a better firm environmental performance is probably too simplistic. Finally, it should be emphasized that only non-technological innovation contributes to achieving better environmental performance and that the joint implementation of product innovation and non-technology innovation is conditionally complementary.Junta de Extremadura | Ref. GR1809

Exploration, exploitation, and firm age in alliance portfolios

We analyzed the relationship between exploration-oriented and exploration-oriented alliances. Through the complementarity approach, three possible relationships were analyzed: complementarity, substitutability, and no relationship. We use Technological Innovation Panel data for Spanish manufacturing firms for 2005–2013. The econometric technique that we used to estimate the coefficients was population-averaged OLS. Our findings suggest that alliance portfolios formed by exploration-oriented and exploration-oriented alliances achieve worse innovation performance than specialized exploration or exploitation portfolios. In addition, we found that a single class of alliance has different impacts on innovation performance depending on whether it is implemented by a young company or a mature company