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The purpose of this duoethnography was to share our narratives as a left-behind early career faculty (ECF) and graduate student with minoritized identities and reflect on academic socialization processes. Specifically, when many scholars are raising alarms about the retention and success of faculty with minoritized identities, it is crucial to recognize the dimensions of socialization within the organizational context of academia.

The authors sought an approach that would facilitate the interrogation of the overlap and divergence of the authors’ perspectives. Duoethnography research design was chosen for its focus on self-reflection as well as on the importance of the expression and consideration of those diverging perspectives. The goal was collaboration to generate a discussion that deepens a complex understanding of socialization in and professional commitment to academia.

The central insight that surfaced from the analysis of our duoethnography data is the enhanced understanding of the “nameless-faceless” dimension of academic socialization. Endeavoring to understand why faculty leave and how those who are left behind make sense of that departure led the authors to examine the unknown entities the authors are responsible to and for so they may better understand their commitment to academia.

The authors’ findings reveal that the nameless–faceless element is just a generalized behavior adopted in the interest of restricted and individual advantage. Diversity and equity practices are touted as a priority, but frequently, institutions act in ways that establish their own self-interests. The authors argue that we are all the nameless–faceless when they participate in academic norms that work to uphold and perpetuate traditional practices in academia.

The authors’ findings point to intentional mentoring and integration of responsibility in faculty roles as potential recruitment and retention tools.

The authors extend the importance of collaboration and mentorship in retaining graduate students and EFC to the concept of intertwined professional commitment, or the theory that it is not simply the outcomes that are influenced by the support and cooperation between faculty with minoritized identities but that our professional commitment to academia is strengthened by that collaboration and witnessing each other's purpose and motivation to remain in academia.

Compliance with international standards for the presentation of periodical publications was evaluated in 221 Spanish biomedical journals. The objectives of the study were to determine the degree to which standards are actually used, and to develop recommendations for improving standards and increasing familiarity with them among authors, editors and publishers. Journals were identified from five printed and four electronic bibliographic databases. Compliance was assessed with the evaluation checklists developed by Lípez‐Cízar and Ruiz, based on 136 elements derived from standards for the presentation of periodical publications developed by the International Standardization Organization (ISO), and from recommendations published by UNESCO, the International Committee of Medical Journal Editors, the Council of Biology Editors and E.J. Huth. For most parameters three aspects were evaluated: presence, presentation and location. Compliance with publication standards by Spanish biomedical journals was generally low (34.3 per cent). This reflected the complete absence of specific elements relating to the volume (cover, contents list, index) and abstract sheet, rather than a general neglect of a large number of standards. In contrast, items related to characteristics that specifically distinguish periodical publications from other types of documents generally showed good compliance. The poor degree of compliance with standards by Spanish biomedical journals can be explained in part by the lack of familiarity with standards on the part of authors, editors and publishers, and in part by the fact that these three actors in the publication process are rarely involved in the creation and development of standards. To improve compliance, I propose changes in the policies on how standards are disseminated and how proposals for new standards or revisions of existing ones can be made, and suggest changes in some parts of ISO standards 8: 1977 and 215: 1986.

Sedentary living and respiratory/cardiovascular diseases affect respiratory and peripheral muscles. Muscle training can prevent, improve and reverse these changes. Their research question suggests that precise nutraceutical administration can enhance antioxidant capacity and muscle function. This sudy aims to evaluate the impacto of an innovative nutraceutical on blood biomarkers such as essential aminoacids, antioxidants, lipid profile, and REDOX status in healthy individuals, stable Chronic Obstructive Pulmonary Disease (COPD) patients, and mechanically ventilated patients.

The authors designed a nutraceutical to assess its effects on serum amino acids, lipid profile, vitamins, minerals and reduction-oxidation function. Conducted at a high-complexity care hospital, a study with a non-equivalent group design compared pre- and post-treatment administration.

The 29 participants were categorized into healthy individuals (n = 10), chronic obstructive pulmonary disease (COPD) patients (n = 10) and COPD patients receiving mechanical ventilation in an intensive care unit (ICU, n = 9) due to exacerbation. Analyzing serum values of selected markers and components before and after nutraceutical intake revealed significant differences. Oxygen radical absorption capacity units significantly increased (p = 0.0051) in healthy individuals. Isoleucine, valine, phosphorus, magnesium and calcium levels significantly increased in the healthy group.

The small sample size and short duration limit the generalizability of results. The non-equivalent group design and lack of randomization may introduce bias, affecting reliability. Future research should involve larger, randomized controlled trials to confirm HIC1® benefits. Additionally, exploring long-term effects and optimal dosing in various populations, including different COPD stages and other chronic conditions, will provide more comprehensive insights. Despite these limitations, the study suggests promising implications for enhancing muscle function and antioxidant capacity through precise nutraceutical administration.

The administration of HIC1® demonstrates potential for improving antioxidant capacity and muscle function, particularly in sedentary individuals and those with respiratory or cardiovascular diseases. This study’s findings suggest that even short-term use of HIC1® can lead to significant increases in serum amino acids and other vital nutrients. Health practitioners should consider incorporating nutraceuticals like HIC1® into treatment plans for COPD patients and those requiring mechanical ventilation. Future research and clinical practice should explore optimal dosing and long-term benefits, potentially improving patient outcomes in chronic disease management.

The use of nutraceuticals like HIC1® could have a significant impact on public health, especially for vulnerable populations such as the elderly and those with chronic illnesses. Improving muscle function and antioxidant capacity can reduce dependence on intensive care, decrease the economic burden on healthcare systems and enhance patients’ quality of life. Additionally, access to effective nutraceutical treatments could democratize healthcare, providing an affordable complementary option for preventing and managing muscle and respiratory diseases, promoting healthy and active aging in society.

This study is pioneering in evaluating the effects of a specifically designed nutraceutical, HIC1®, on both healthy individuals and those with chronic respiratory conditions. By focusing on precise nutraceutical administration, it addresses the gap in research on non-pharmaceutical interventions for enhancing muscle function and antioxidant capacity. The findings provide valuable insights into the potential of HIC1® to improve clinical outcomes in COPD patients and those undergoing intensive care, offering a novel, natural and potentially cost-effective approach to complement traditional treatments and support overall health and well-being.

Taking as reference a sample of around a hundred biographical materials on entrepreneurs in Mexico and Colombia, the purpose of this chapter is dual. Both to show the relevance and varied modalities that the biographical approach has enjoyed in business history research since the 1990s, and to display the intrinsic potential this modality of scholarship entails for entrepreneurship endeavors. In particular, it discusses the prospects to incorporate this body of empirical works into the large Latin American audience attending undergraduate, graduate and executive education programs in business, economic history and related fields. The chapter is organized into three sections. The first two are devoted to illustrate relevant patterns in the entrepreneurial trajectory of individuals and entrepreneurial families studied in each of the two countries under consideration. The last section identifies some conceptual issues that may impact current debates on Latin American business development as exemplified in recent business and economic history journal venues and scholarly conferences.

In Spain contract auditing has been applied since 1988 to determine the final cost of defense procurement contracts. In this respect, the Spanish Department of Defense takes the US methodology as a reference model, and therefore it may be useful to study the degree of convergence between the two models. The main objective of this paper is to analyze the degree to which the US contract auditing model for the procurement of defense materiel has influenced the system applied in Spain. Accordingly, the comparative method is used to highlight the main features of the contract auditing models used by the Spanish and the US Departments of Defense. The results obtained show that the methodology used by Spain is not an original approach, but that there is only a low degree of convergence with the US model.

The purpose of this paper is to examine the influence of two potentially important antecedents of female Generation Y consumers’ attitudes towards beauty products. In particular, the impact of the media and groups is analysed through their influence on subjective norms.

Structural equation modelling analysis of moment structures was used to propose and test a research model by means of data from a substantial size of female Generation Y consumers.

The study’s results confirm that female Generation Y consumers have a favourable attitude towards beauty products and that this attitude is influenced by their subjective norms. Furthermore, the findings suggest that group influence, which includes the opinions of friends, family and peers and media influence both predict female Generation Y consumers’ favourable attitude towards beauty products via their influence on this segment’s subjective norms.

These results emphasise the strategic importance of incorporating subjective norms, together with media and group influence into beauty product marketing communication campaigns targeting female Generation Y consumers. Given that this generation is known to be prevalent users of social media and often consult online peer product reviews, such strategies should also be extended beyond traditional media platforms to include social media, particularly social media influencers and online product review platforms, thereby tapping into subjective norms and group influence.

This study contributes to understanding female Generation Y consumers’ attitudes towards beauty products, especially the combined influence of subjective norms and media and group influence on such attitudes.

El propósito de este trabajo es examinar la influencia de dos antecedentes potencialmente importantes de las actitudes de las consumidoras de la Generación Y hacia los productos de belleza. En concreto, se estudia la influencia de los medios de comunicación y de los grupos a través de su influencia en las normas subjetivas.

Se empleó el análisis de modelos de ecuaciones estructurales de estructuras de momento para proponer y probar un modelo de investigación mediante datos de un tamaño considerable de consumidoras de la Generación Y.

Los resultados del estudio confirman que las consumidoras de la Generación Y tienen una actitud favorable hacia los productos de belleza y que esta actitud está influenciada por sus normas subjetivas. Además, los resultados sugieren que la influencia del grupo, que incluye las opiniones de amigos, familiares y compañeros, y la influencia de los medios de comunicación predicen la actitud favorable de las consumidoras de la Generación Y hacia los productos de belleza a través de su influencia en las normas subjetivas de este segmento.

Estos resultados enfatizan la importancia estratégica de incorporar las normas subjetivas, junto con la influencia de los medios de comunicación y del grupo, en las campañas de comunicación de la comercialización de productos de belleza dirigidas a las consumidoras de la Generación Y. Dado que se sabe que esta generación es la usuaria habitual de los medios sociales y suele consultar en línea las revisiones de los productos, esas estrategias también deberían ampliarse más allá de las plataformas de los medios de comunicación tradicionales para incluir los medios sociales, en particular las personas que ejercen influencia en los medios sociales, y las plataformas de revisión de productos en línea, aprovechando así las normas subjetivas y la influencia del grupo.

Este estudio contribuye a comprender las actitudes de las consumidoras de la Generación Y respecto de los productos de belleza, especialmente la influencia combinada de las normas subjetivas y la influencia de los medios de comunicación y los grupos en esas actitudes.

摘要

本文旨在研究两个重要的潜在因素，对Y世代女性消费者对美容产品态度的影响。具体来说，是通过媒体和群体对主观规范的影响来进行分析。

本研究采用结构方程模型分析力矩结构，结合相当规模的Y世代女性消费者的数据，提出并检验研究模型。

研究结果证实，Y世代女性消费者对美容产品持积极态度，而且这种态度受到她们主观规范的影响。此外，研究结果表明，群体影响（包括朋友、家人和同伴的意见）和媒体影响都能通过对Y世代女性消费者主观规范的影响来预测她们对美容产品的好感度。

本文的研究结果强调了将主观规范和媒体、群体影响纳入针对Y世代女性消费者的美容产品营销传播活动的战略重要性。由于Y世代是社交媒体的普遍用户，并且经常查看其他用户评价，因此这种策略应该超越传统媒体平台，将社交媒体，特别是社交媒体网络红人和在线产品评论平台纳入其中，利用他们对消费者主观规范和群体的影响力。

本研究有助于了解Y世代女性消费者对美容产品的态度，特别是主观规范和媒体、群体对这种态度的综合影响。

El presente trabajo indaga acerca del estado actual de la legislación de alojamiento turístico bajo la modalidad de apartamentos turísticos y viviendas de uso turístico en España.

Se trata de una investigación exploratoria centrada en el análisis de una tipología específica dentro del subsector hospedaje. Se basa en un trabajo de gabinete (recopilación bibliográfica y normativa).

Como resultado, se advierte que la legislación de alojamiento turístico bajo la modalidad de apartamentos y viviendas de uso turístico en España ha experimentado un creciente desarrollo en la última década y presenta un importante nivel de dispersión, un alto grado de heterogeneidad en los criterios de categorización, y en algunos casos falta de incorporación de aspectos claves como la accesibilidad, la calidad y la sostenibilidad.

La originalidad del estudio se fundamenta en el análisis comparativo de la regulación que las Comunidades Autónomas realizan de esta modalidad de alojamiento turístico denominada en la mayoría de las normativas analizadas de apartamentos turísticos y viviendas de uso turístico. El trabajo comprende un estudio actualizado de la legislación autonómica en la materia.

The authors aim to analyze whether the adoption of IFRS accounting standards in Chilean capital markets affects the earnings conservatism of the firms that adopt them.

Using a conditional earnings conservatism model, the authors compare the conservatism of the firms by periods of using or not using IFRS standards for a sample of 95 listed Chilean firms between 1999 and 2010.

The authors’ results show that conditional earnings conservatism is more pronounced under IFRS standards and suggest that the use of IFRS improves the relevance and reliability of the reported accounting information.

The authors provide new evidence from a Latin‐American emerging market and they shed some light on the potential effect of IFRS implementation for several Latin‐American countries that are in the on‐going process of convergence.

Este artículo analiza si la adopción de las normas internacionales de información financiera (NIIF o IFRS) en el mercado de capitales chileno afecta el conservadurismo de las utilidades de las empresas que las adoptan.

Utilizando un modelo de conservadurismo condicional de las utilidades, se compara el conservadurismo de las empresas pre y post adopción de las normas IFRS para una muestra de 95 empresas que cotizan en el mercado de capitales chileno para el período entre 1999 y 2010.

Los resultados obtenidos evidencian que el conservadurismo condicional en las utilidades es más pronunciado bajo la normativa IFRS y sugieren que el uso de IFRS mejora la relevancia y confiabilidad de la información contable reportada.

Se provee nueva evidencia para una economía emergente y algunas luces acerca del efecto potencial que el proceso de convergencia contable puede tener sobre la calidad de la información financiera para algunos países latinoamericanos.

The purpose of this paper is to analyze the impact of IFRS mandatory adoption on accounting conservatism and to shed light on the drivers of such impact.

Using a sample of listed firms for five Latin American countries, the authors analyze the relation between mandatory adoption of International Financial Reporting Standards and the conditional accounting conservatism of earnings.

The authors find evidence that IFRS adoption boosts earnings conservatism. This result is robust and heterogeneous. The results also show that the effect of IFRS differs across firms and countries. Specifically, the impact of IFRS adoption is higher for low-earnings-quality firms and for firms with high levels of investment opportunities.

The results suggest that IFRS adoption in Latin America has enhanced comparability of financial information both across and within countries.

This paper contributes to the literature by providing new evidence on the drivers of the impacts of IFRS adoption in emerging markets.

Este artículo analiza el impacto de la adopción obligatoria de las Normas Internacionales de Información contable (IFRS o NIIF) en el conservadurismo contable y aclara los determinantes de dicho impacto.

Usamos una muestra de empresas listadas en cinco países latinoamericanos para analizar la relación entre la adopción obligatoria de IFRS y el conservadurismo contable condicional.

Encontramos evidencia de que la adopción de IFRS aumenta el conservadurismo contable. Este resultado es robusto y heterogéneo. Nuestros resultados también muestran que el efecto de IFRS en conservadurismo difiere entre empresas y países. En particular, el impacto de IFRS es mayor para firmas con baja calidad contable y altos niveles de oportunidades de inversión.

Nuestros resultados sugieren que la adopción de IFRS en Latinoamérica fomentó la comparabilidad de los estados financieros tanto intra como entre países.

Nuestro estudio contribuye a la literatura proveyendo evidencia nueva sobre los determinantes de los impactos de la adopción de IFRS en mercados emergentes.

Este artículo tiene por objeto analizar uno de los casos más importantes en los últimos años en los que se han declarado nulas ciertas cláusulas abusivas incluidas por las aerolíneas en los contratos de transporte aéreo con los consumidores, en concreto, se trata de la Sentencia de la Audiencia Provincial de Madrid, sección 28, de 26 de julio de 2017 y, especialmente, se estudiará la cláusula de cargo por remisión de la tarjeta de embarque.

A través del estudio de la mencionada sentencia, este trabajo mostrará cómo el contrato de transporte aéreo de personas siendo uno de los contratos más importantes actualmente, presenta una situación de especial desequilibrio y desprotección de los consumidores frente a las aerolíneas.

La falta de poder de negociación de los consumidores, las escasas alternativas que tienen en muchos casos y los precios generalmente altos de este contrato de transporte, hacen imprescindibles dispensar una protección adecuada a los consumidores en este contexto. Esto se puede lograr a través de leyes tuitivas que protejan sus intereses económicos y, especialmente como se analiza en el artículo, mediante la prohibición de cláusulas abusivas en los contratos de transporte aéreo.

El artículo hace un recorrido por algunas de las cláusulas abusivas incluidas en los contratos de transporte aéreo de pasajeros en los últimos años y muestra cómo debe evitarse que las aerolíneas impongan estas cláusulas que perjudican a la parte más débil del contrato y advierte que estamos aún lejos de conseguir una efectiva protección del consumidor en este ámbito como se explica con algún ejemplo final.