2,277 research outputs found

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    Complex adaptive systems, socio-ecological systems and resilience

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    The study and analysis of global risk increase from the environmental crisis resulting from a greater number of interactions and feedbacks between social, economic, political and environmental problems in different spatial and temporal scales require an interdisciplinary perspective that allows to learn in a holistic way the complexity of these problems and propose actions (change agenda) to increase the resilience and sustainability of development in all its dimensions. It strives for the usefulness of the complex adaptive systems approach to bring the study of resilience in social-ecological systems. To do this, the system dynamics from metaphors of adaptive cycles, panarchy and properties that determine these dynamics are described, highlighting the importance of the property called resilience. Think through increasing the resilience of local socio-ecological systems involves considering the dynamic of complex adaptive systems and conclude that this will require to carry out deep transformations at the level of economic and financial global practices, and neoliberal economic model which has fostered a culture of excessive consumption that far exceeds the thresholds necessary for human welfare.El estudio y análisis del incremento del riesgo global derivado de la crisis ambiental, consecuencia de un mayor número de interacciones y realimentaciones entre los problemas sociales, económicos, políticos y ecológicos a diferentes escalas espacio-temporales, requieren de una perspectiva interdisciplinaria que permita aprehender de manera integral la complejidad de estos problemas y proponer acciones (agendas de cambio) para incrementar la resiliencia y la sostenibilidad del desarrollo en todas sus dimensiones. Se pugna por la utilidad del enfoque de los sistemas complejos adaptativos para plantear el estudio de la resiliencia en los sistemas socio-ecológicos. Para ello, se describe la dinámica del sistema a partir de las metáforas de los ciclos adaptativos y la panarquía y las propiedades que determinan esas dinámicas, resaltando la importancia de la propiedad denominada resiliencia. Pensar en aumentar la resiliencia de los sistemas socioecológicos locales implica considerar la dinámica de los sistemas complejos adaptativos, y concluir que será necesario llevar a cabo profundas transformaciones a nivel de las prácticas económicas y financieras globales, y del modelo económico neoliberal que ha fomentado una cultura de consumo excesivo que rebasa por mucho los umbrales de lo necesario para el bienestar humano

    Financial reporting quality and online disclosure practices in spanish governmental agencies

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    Good governance in the public sector implies high accountability levels. Accountability is a multidimensional concept that includes the quantity and reliability of disclosures as well as rendering accounts to the citizenry. Nowadays, good governance, accountability, and financial performance are key for the long-term sustainability of autonomous public sector organizations. The objective of this paper is to study how key governance features relate to the quantity and quality of the information disclosed. In particular, how the governing body, financial performance and organizational features relate to online transparency and financial reporting quality, as well as how these two accountability dimensions are related. To fulfill this objective, we have used the Structural Equation Modeling, Partial Least Squares (PLS-SEM) approach. The focus of our analyses is on Spanish central government agencies. The size of, and a greater presence of independent members in, the governing body are explanatory factors behind the quality of the financial reports. Our findings also show that the quality of the financial information is also affected by the pressure that Eurostat requirements-deficit limits-puts on public sector entities, which leads to the use of smoothing practices. Online disclosure practices are not explained by the features of the governing body, but by the size of the agencies and their financial results. The better the financial reporting quality, the higher the online disclosure levels

    Financial Transparency of Local Governments in Eastern EU Countries

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    [extract] The dynamic political and economic processes existing in Eastern EU countries in recent decades have resulted in significantly increased attention to transparency and accountability issues in the public sector, particularly in regard to financial issues. Citizens, taxpayers, donors, lenders, the EU and other supranational institutions have been interested in obtaining high-quality financial information that will allow them to assess how public funds are being used, as well as the performance of public sector entities. They wish to use this information to hold managers accountable, as well as in their own decision-making processes. According to Chan (2003) “it is not enough to keep the book accurately; the books have to be open to the public. [Government accounting] aims at keeping the citizens informed about the city’s financial position, financial performance and service effort and accomplishment, which is crucial information to determine the affordability and sustainability of service delivery and value for money issues.

    Social media adoption by Audit Institutions. A comparative analysis of Europe and the United States

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    Several authors and international organizations have recommended that public sector Audit Institutions use social media (SM) to communicate with and engage stakeholders, but the adoption and use of these tools by Audit Institutions has remained unexplored. This paper analyzes the presence of Audit Institutions in Web 2.0 and SM tools, in the EU and US, at regional and central government level, in order to answer the following research questions: What is the level of adoption of Web 2.0 and SM tools among Audit Institutions? Can any patterns of adoption be identified? What factors are related to the adoption of Web 2.0 and SM tools? What is the main objective of the content published? What is the number of followers and the level of citizen awareness? Results show that the adoption of Web 2.0 and SM tools by Audit Institutions is at an initial stage. There are differences in adoption between Supreme and Regional Audit Institutions, among the different public administration styles, and depending on the population size and level of use of SM and previous levels of transparency at country level. This results in predictable patterns of adoption consistent with path dependencies derived from the institutional context and citizen demands. The number of followers and citizens' awareness is generally low and the contents published rarely aim at encouraging stakeholder participation. Based on these findings, theoretical and practical implications are highlighted

    Emotional indicators associated with bullying behaviors victimization

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    Bullying is a specific expression of violence in the school environment that has become more relevant in recent decades, due to the appearance of new forms of violence. Experiences of bullying are associated with several social interactions, behavioral adjustment, emotional problems, mainly internalized problems such as anxiety, anxiety and anger. The purpose of this research was to evaluate the distress, anxiety, the expression of anger and the use of humor and its association with the roles of bullying and victimization in school situations in secondary school students from Mexico City. 406 high school students from Mexico City participated. The Reynolds RBVSS bullying victimization scales, the anger expression inventory and the humor styles questionnaire were applied to them. The data from this research confirm the association of expression of anger, agony, anxiety, and negative use of humor in bullying behaviors, in different ways in both bullies and victims

    Contaminación ambiental y salud. Parte II

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    En el presente estudio se evaluó la eficacia y la seguridad del ácido meso 2,3-Dimercaptosuccínico (DMSA) en individuos ocupacionalmente expuestos a plomo. Diez sujetos (26-40 años) con niveles sanguíneos de plomo de 50 a 99 μg/dL recibieron 600 mg/día de DMSA (Cápsulas de 100 mg Chemet®) p.o. durante cinco días. Se realizaron BH, química sanguínea y parcial de orina al inicio del estudio al finalizar el tratamiento, y 72 horas después de la última dosis. Se determinaron las concentraciones de plomo en sangre y en orina de 24 horas. El promedio de plomo en sangre disminuyó 43.84% al finalizar el tratamiento lo cual se acompañó de un aumento en la excreción urinaria de plomo. El DMSA disminuyó las concentraciones sanguíneas de plomo y no produjo efectos adversos ni alteraciones en la función hepática, hematológica o renal
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