The Subjective Well-Being Challenge in the Accounting Profession: The Role of Job Resources

The main activity of the accountant is the preparation and audit of the financial information of a company. The subjective well-being of the accountant is important to ensure a balanced professional judgment and to offer a positive image of the profession in the face of the incorporation and retention of talent. However, accountants are subjected to intense pressures that affect their well-being in the performance of their tasks. In this paper, the job demands–resources theoretical framework is adopted to analyze the relationships between job demands, job resources, and the subjective well-being of a large sample of 739 accounting experts at the European level. Applying a structural equations model, the results confirm, on the one hand, the direct effects provided in the theoretical framework and, on the other, a new mediating role of job demands–subjective well-being relationship resources

Revolución e intervención en Libia. Una interpretación desde la teoría de la guerra justa

Este artículo busca hacer una reflexión sobre la reciente rebelión y consecuente intervención en Libia en conexión con la denominada “teoría de la guerra justa”*. En concreto, trata de proponer un análisis de la relación entre la JWT y el derecho de rebelión, y la legitimidad de la intervención humanitaria, poniendo al mismo tiempo de relieve la complejidad de la JWT y la dificultad de aplicarla en al práctica

La culminación teórica del proyecto inicial de B. F. Skinner (1939-1938): la metáfora hidráulica del condicionamiento

La conducta de los organismos de B.F. Skinner ha sido una de las obras más influyentes en la psicología contemporánea. El libro está compuesto de distintos experimentos sobre diferentes temas y de una teoría que intentó explicar los resultados: el modelo de la reserva del reflejo. En el presente trabajo, nos proponemos mostrar que dicho sistema teórico poseía una estructura formal idéntica a la de otras teorías del aprendizaje de su época. A pesar de ello, Skinner intentó evitar en la construcción de su modelo algunos de los problemas que criticó en el caso de las teorías de Hull o Tolman. Sin embargo, el modelo no sobrevivió. Se propone una explicación tentativa de las razones que llevaron a su desaparición basada en los propios puntos de vista empíricos y teóricos de Skinner.The Behavior of Organism by B.F. Skinner is one of the most influential works in contemporary psychology. The book consists of a series of experiments on different topics and theoretical system through which Skinner tried to give sense to all those results: the reflex reserve model. In the present paper we try to show that such model had an identical formal structure to other learning theories of Skinner’s time. In spite of this, Skinner, while constructing his model, tried to avoid some of the problems he criticized in Hull or Tolman’s theories. However, the reflex reserve model did not survive. Taking into account empirical and theoretical Skinner’s point of view, a tentative explanation is proposed with respect to possible reasons explaining the disappearance

Reflexiones de unos psicólogos experimentales con aficiones históricas

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En torno a la tesis doctoral de Edward Lee Thorndike

La obra científica de Thorndike se desarrolla durante un período de grandes cambios institucionales y profesionales en la psicología norteamericana. En el seno de estos cambios, la obra de este autor sobresale como uno de los referentes más claros, permanentes y respetados. Probablemente, ello se deba a que en su trabajo destacan como características más básicas el uso de métodos experimentales, la simplicidad conceptual, el rigor y la consistencia interna. Rasgos que se encuentran ya en su tesis doctoral, una de las pocas que se han convertido en un clásico.Thorndike’ scientific works developed within an epoch in which North American Psychology underwent deep institutional and professional changes. During those changes, his work was one of the most enduring, respected and clearer standard. Probably, as a result of its main features: experimental methods, conceptual simplicity, meticulousness and internal consistency. All these features can be found in his thesis, one of the few one that has become a classic.Dirección General de Investigación Científica y Técnica PB95-0529-C0

El diseño de los laboratorios de Cornell y Leningrado y su relación con las visiones epistémicas de Titchener y Pavlov

En este trabajo, presentamos una primera aproximación al estudio del diseño de los laboratorios psicológicos. Para cumplir este objetivo, hemos seleccionado dos laboratorios clásicos. En primer lugar analizaremos el Laboratorio que Titchener dirigió en Cornell. De acuerdo con sus ideas teóricas, Titchener asignó diferentes habitaciones al estudio de las distintas clases de sensaciones, incluyendo a los procesos que se relacionaban con la conciencia afectiva. En segundo lugar, examinaremos la “Torre del silencio” de Pavlov. En este último caso, Pavlov mandó construir un tipo de laboratorio completamente nuevo; un lugar en el que los sujetos experimentales estuvieran aislados de cualquier estímulo, excepto aquéllos que probaba el experimentador. De esta forma, cada uno de estos laboratorios se construyó teniendo en cuenta las diferentes ideas teóricas de Titchener y Pavlov.This paper presents a first approach to the study of the design of psychology laboratories. For this purpose, we have selected two classical laboratories. The first is Titchener’s Laboratory at Cornell. In accordance with his theoretical views, Titchener allocated different rooms to the study of different kinds of sensations, including processes associated with affective consciousness. The second laboratory is Pavlov’s “Tower of Silence”. Pavlov built an entirely new type of laboratory, a place where experimental subjects would be totally isolated from every stimulus except those that the experimenter was testing. So the design of these laboratories reflected the diverse theoretical views of their creators

Association between perceived social support and induced abortion: A study in maternal health centers in Lima, Peru.

OBJECTIVES: This study aimed to assess the association between perceived social support and induced abortion among young women in Lima, Peru. In addition, prevalence and incidence of induced abortion was estimated. METHODS/PRINCIPAL FINDINGS: A cross-sectional study enrolling women aged 18-25 years from maternal health centers in Southern Lima, Peru, was conducted. Induced abortion was defined as the difference between the total number of pregnancies ended in abortion and the number of spontaneous abortions; whereas perceived social support was assessed using the DUKE-UNC scale. Prevalence and incidence of induced abortion (per 100 person-years risk) was estimated, and the association of interest was evaluated using Poisson regression models with robust variance. A total of 298 women were enrolled, mean age 21.7 (± 2.2) years. Low levels of social support were found in 43.6% (95%CI 38.0%-49.3%), and 17.4% (95%CI: 13.1%- 21.8%) women reported at least one induced abortion. The incidence of induced abortion was 2.37 (95%CI: 1.81-3.11) per 100 person-years risk. The multivariable model showed evidence of the association between low perceived social support and induced abortion (RR = 1.94; 95%CI: 1.14-3.30) after controlling for confounders. CONCLUSIONS: There was evidence of an association between low perceived social support and induced abortion among women aged 18 to 25 years. Incidence of induced abortion was similar or even greater than rates of countries where abortion is legal. Strategies to increase social support and reduce induced abortion rates are needed

The prolific polytypism of silicon carbide

A worked example of polytypism is presented, aimed at assisting undergraduates in the learning and instructors in the teaching of this topic. In particular, this crystallography concept, not necessarily obvious for beginners, is illustrated pedagogically using to that end the model case of the prolific polytypism of silicon carbide (SiC). On the basis of concepts that are easily assimilated by students (i.e. simple topological constraints) this article first presents a unified description of the polytypism phenomenon in SiC that allows one to understand without difficulty the existence of its numerous polytypic variants and how they develop. Then the various notations used to designate these different polytypes are described, and finally the crystal structures of the most common are discussed. This worked example is thus expected to contribute to motivating undergraduates in the study of a crystallography topic that often is not treated in sufficient depth in class.Ministerio de Ciencia y Tecnología MAT2010-1684