Research in work and organizational psychology has paid little attention to religious workers, something certainly surprising as faith-based organizations play a key role in the welfare state of many countries. This research shows that religious workers in a Catholic order present a high degree of subjective wellbeing, both in terms of flourishing and satisfaction with life in general, and a positive balance of positive and negative feelings. More specifically, this study examines the relationship between authenticity and wellbeing amongst religious workers. Survey responses from 142 religious workers in Spain were analyzed using partial least squares path modelling. The results reveal that subjective wellbeing at work is positively related to authenticity. In addition, this relationship is mediated by their level of work engagement.

The application of traceability technology is an important way to solve food safety problems. Different traceability technologies bring different effects to consumers. Existing studies have not explored consumers’ preferences in regards to product traceability technology applications, and they have not analyzed their willingness to pay. Therefore, this study focused on organic rice, an ecological agricultural product. The study was based on a survey from Jiangxi Province, China. It used a selective experiment method in order to analyze consumer preferences and the willingness to pay for ecological agricultural product traceability technology. The results show that consumer preferences are as follows: blockchain technology application attributes, traditional traceability-technology-application attributes, high credit-supervision attributes, and international-certification attributes. In terms of willingness to pay, consumers have the highest willingness to pay for the application of blockchain technology, which they are willing to pay CNY 21.902 more per kg for this attribute. At the same time, consumers are also willing to make additional payments for traditional traceability-technology-application attributes, high credit-supervision attributes, and international-certification attributes. Their willingness to pay is CNY 20.426, CNY 17.115 yuan, and CNY 11.049, respectively.

Papeles de Población es una publicación trimestral de carácter académico del Centro de Investigación y Estudios Avanzados de la Población de la Universidad Autónoma del Estado de México, que incluye resultados de investigación inéditos con contenido demográfico o referido a algún tópico relativo a los estudios de la Población. Con el propósito de garantizar su calidad, todos los trabajos son seleccionados a través de un estricto proceso de evaluación por los miembros de la cartera de arbitros.

La Norma Internacional de Información Financiera9 es la respuesta del International AccountingStandards Board —IASB— ante la perversidad del efectoprocíclico de las políticas de reconocimiento del deteriorocrediticio y ante la falta de objetividad que introducen enel modelo de reconocimiento los llamados trigger events—eventos disparadores—. La solución finalmente adoptadaha sido objeto de una significativa controversia duranteel proceso de discusión. El trabajo realiza una revisión delas sucesivas propuestas tanto del IASB como del FinancialAccounting Standards Board —FASB— estadounidense, yde las diferentes cartas de comentario recibidas por estosorganismos, con el fin de sintetizar las diferentes alternativasestudiadas durante el proceso. El análisis pone de manifiestoque las consecuencias de la crisis financiera de 2008han favorecido la evolución conceptual de la norma haciael conservadurismo incondicional. Esta reforma es cuestionablecon base en el Marco Conceptual, en especial en losprimeros años de vida del activo financiero, pues puedesuponer una merma en la representación fiel de la situaciónfinanciera de las empresas. Y, en cualquier caso, noexime al supervisor bancario de su intervención regulatoriaen la búsqueda de la solvencia del sistema.