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<title>Artículos</title>
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<rdf:li rdf:resource="https://hdl.handle.net/20.500.12412/7222"/>
<rdf:li rdf:resource="https://hdl.handle.net/20.500.12412/7215"/>
<rdf:li rdf:resource="https://hdl.handle.net/20.500.12412/6765"/>
<rdf:li rdf:resource="https://hdl.handle.net/20.500.12412/6764"/>
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<dc:date>2026-05-06T03:38:42Z</dc:date>
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<item rdf:about="https://hdl.handle.net/20.500.12412/7222">
<title>Genetic Ablation of L-Type Ca2+ Channels Abolishes Depolarization-Induced Ca2+ Release in Arterial Smooth Muscle</title>
<link>https://hdl.handle.net/20.500.12412/7222</link>
<description>Genetic Ablation of L-Type Ca2+ Channels Abolishes Depolarization-Induced Ca2+ Release in Arterial Smooth Muscle
Fernández Tenorio, Miguel; González Rodríguez, Patricia; Porras, Cristina; Castellano, Antonio; Moosmang, Sven; Hofmann, Franz; Ureña, Juan; López-Barneo, José
Rationale: In arterial myocytes, membrane depolarization-induced Ca2 release (DICR) from the sarcoplasmic reticulum (SR) occurs through a metabotropic pathway that leads to inositol trisphosphate synthesis independently of extracellular Ca2 influx. Despite the fundamental functional relevance of DICR, its molecular bases are not well known.&#13;
Objective: Biophysical and pharmacological data have suggested that L-type Ca2 channels could be the sensors coupling membrane depolarization to SR Ca2 release. This hypothesis was tested using smooth muscle–selective conditional Cav1.2 knockout mice.&#13;
Methods and Results: In aortic myocytes, the decrease of Ca2 channel density was paralleled by the disappearance of SR Ca2 release induced by either depolarization or Ca2 channel agonists. Cav1.2 channel deficiency resulted in almost abolition of arterial ring contraction evoked by DICR. Ca2 channel–null cells showed unaltered caffeine-induced Ca2 release and contraction.&#13;
Conclusion: These data suggest that Cav1.2 channels are indeed voltage sensors coupled to the metabolic cascade, leading to SR Ca2 release. These findings support a novel, ion-independent, functional role of L-type Ca2 channels linked to intracellular signaling pathways in vascular myocytes.
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<dc:date>2010-03-18T00:00:00Z</dc:date>
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<item rdf:about="https://hdl.handle.net/20.500.12412/7215">
<title>Measuring the Human Values That Predominate in the Organization's Culture: A Dynamic Multilevel Linear Mixed Model Based on Genetic Algorithms</title>
<link>https://hdl.handle.net/20.500.12412/7215</link>
<description>Measuring the Human Values That Predominate in the Organization's Culture: A Dynamic Multilevel Linear Mixed Model Based on Genetic Algorithms
Ortiz-Gómez, Mar; Molina-Sánchez, Horacio; Fernández-Navarro, Francisco
The alignment between organizational and employee human values is critical in institutions that base their management on values. This research aims to link Schwartz's 10 human values to workplace authenticity, determining prevalent values in organizations. In tandem, nonprofit organizations are intricately intertwined with the values held by their members, forming the bedrock of their identity. To achieve this goal, an in-depth analysis is conducted on three nonprofit and faith-based organizations. The study proposes a hybrid model, merging a genetic algorithm with a linear mixed model, to comprehensively explore the intricate relationship between employees’ human values and authenticity in organizational settings. The underlying model is estimated from data to theory using a genetic algorithm (global optimization) to dynamically determine the best set of human values regressors&#13;
(also considering interaction effects). The regressors selected to explain the authenticity construct the most from two perspectives, namely, the general model (fixed effects) and the particular model (random effects).
</description>
<dc:date>2025-01-28T00:00:00Z</dc:date>
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<item rdf:about="https://hdl.handle.net/20.500.12412/6765">
<title>The rise of Compliance Systems? The evolution of internal control through the accounting literature</title>
<link>https://hdl.handle.net/20.500.12412/6765</link>
<description>The rise of Compliance Systems? The evolution of internal control through the accounting literature
Mesa-Pérez, Enrique
Compliance systems aim to prevent the commission of fraud and corruption by promoting internal procedures and ethical behavior among individuals. Therefore, this research analyzes how the existing accounting literature examines the evolution of internal control and how it can reflect the implementation of compliance systems' features. The starting presumption of this research is that compliance systems result from a process of audit implosion in which the characteristics of the audit society influence the organization's internal control. New regulations like Sarbanes-Oxley, the COSO Framework, or the compliance regulation of European countries turned firms out-inside by requiring internal assurance about the effectiveness of their internal control. Compliance can be considered the last step within the evolution of internal control, acquiring a self-oversight and ethical perspective. This paper contributes to the accounting literature by showing that the study of compliance systems can foster the bridge between two trends within the accounting literature: management control and risk management. This research argues that recent regulations supposed the connection of two separated trends in the literature as the interactions and relations are now a risk to be managed.; Es la versión preprint del artículo. Se puede consultar la versión final en https://doi.org/10.1080/02102412.2023.2255416
</description>
<dc:date>2023-09-25T00:00:00Z</dc:date>
</item>
<item rdf:about="https://hdl.handle.net/20.500.12412/6764">
<title>The institutionalization of an ethical culture through the implementation of compliance systems</title>
<link>https://hdl.handle.net/20.500.12412/6764</link>
<description>The institutionalization of an ethical culture through the implementation of compliance systems
de los Ríos Berjillos, Araceli; Rodero Cosano, Mª Luisa; Ruiz Lozano, Mercedes; Mesa-Pérez, Enrique
This paper investigates the role of compliance systems in fostering ethical organizational cultures. It highlights the transition from norm-based systems, focused on sanctions and rule enforcement, to integrity-based approaches, prioritizing shared values and reciprocal ethical behavior. Departing from the 2010 Criminal Code reform that introduced corporate criminal liability, this paper is the first to analyze the traceability of ethical leadership in an ethical culture, paying special attention to the role of managerial motivations and organizational factors in institutionalizing an ethical culture through implementing compliance systems.  &#13;
Using institutional theory, this study examines Spanish firms known as "ethical promoters," providing empirical evidence on the elements supporting the institutionalization of ethical culture. Results from a structural equation model suggest that integrity-based systems are more effective when supported by managerial commitment and employee engagement. The research also supports the theoretical concept of "evolutive compliance," integrating isomorphisms to institutionalize ethical culture. Insights from this study emphasize that ethical behavior requires more than a "tick-boxing" approach, urging companies to embed ethics within their practices holistically.; Es la versión aceptada del artículo. Se puede consultar la versión final en https://doi.org/10.1002/csr.70017
</description>
<dc:date>2025-06-25T00:00:00Z</dc:date>
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