Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 8

Spain Related Publications

8 Voluntary Information of Intellectual Capital Disclosed Online by Public Spanish Universities

Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

Abstract:

The purpose of this paper is to examine the quality of voluntary intellectual capital disclosure by public Spanish universities on their websites. To this end, a content analysis was used to analyze the websites of 50 public Spanish universities i 2016. The results of this study show that human capital was the most disclosed category with relational capital being the least frequently disclosed in Spain. However, the quality of structural capital disclosures was higher than relational and human capital. Finally, most IC disclosures were narrative in nature.

Keywords: Universities, Intellectual Capital, Spain, websites, quality disclosure

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7 Tax Morale Dimensions Analysis in Portugal and Spain

Authors: Cristina Sá, Carlos Gomes, António Martins

Abstract:

The reasons that explain different behaviors towards tax obligations in similar countries are not completely understood yet. The main purpose of this paper is to identify and compare the factors that influence tax morale levels in Portugal and Spain. We use data from European Values Study (EVS). Using a sample of 2,652 individuals, a factor analysis was used to extract the underlying dimensions of tax morale of Portuguese and Spanish taxpayers. Based on a factor analysis, the results of this paper show that sociological and behavioral factors, psychological factors and political factors are important for a good understanding of taxpayers’ behavior in Iberian Peninsula. This paper added value relies on the analyses of a wide range of variables and on the comparison between Portugal and Spain. Our conclusions provided insights that tax authorities and politicians can use to better focus their strategies and actions in order to increase compliance, reduce tax evasion, fight underground economy and increase country´s competitiveness.

Keywords: Compliance, Portugal, Spain, tax morale

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6 Models of State Organization and Influence over Collective Identity and Nationalism in Spain

Authors: Muñoz-Sanchez, Victor Manuel, Perez-Flores, Antonio Manuel

Abstract:

The main objective of this paper is to establish the relationship between models of state organization and the various types of collective identity expressed by the Spanish. The question of nationalism and identity ascription in Spain has always been a topic of special importance due to the presence in that country of territories where the population emits very different opinions of nationalist sentiment than the rest of Spain. The current situation of sovereignty challenge of Catalonia to the central government exemplifies the importance of the subject matter. In order to analyze this process of interrelation, we use a secondary data mining by applying the multiple correspondence analysis technique (MCA). As a main result a typology of four types of expression of collective identity based on models of State organization are shown, which are connected with the party position on this issue.

Keywords: Nationalism, Political Parties, Collective Identity, Spain, models of organization of the state

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5 The Relevance of Intellectual Capital: An Analysis of Spanish Universities

Authors: Yolanda Ramírez, Ángel Tejada, Agustín Baidez

Abstract:

In recent years, the intellectual capital reporting in higher education institutions has been acquiring progressive importance worldwide. Intellectual capital approaches becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. Universities produce knowledge, either through scientific and technical research (the results of investigation, publications, etc.) or through teaching (students trained and productive relationships with their stakeholders). The purpose of the present paper is to identify the intangible elements about which university stakeholders demand most information. The results of a study done at Spanish universities are used to see which groups of universities have stakeholders who are more proactive to the disclosure of intellectual capital.

Keywords: Universities, Intellectual Capital, Cluster Analysis, Spain

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4 Intellectual Capital Report for Universities

Authors: Yolanda Ramírez Córcoles, Ángel Tejad Ponce, Agustín Baidez González

Abstract:

Intellectual capital reporting becomes critical at universities, mainly due to the fact that knowledge is the main output as well as input in these institutions. In addition, universities have continuous external demands for greater information and transparency about the use of public funds, and are increasingly provided with greater autonomy regarding their organization, management, and budget allocation. This situation requires new management and reporting systems. The purpose of the present study is to provide a model for intellectual capital report in Spanish universities. To this end, a questionnaire was sent to every member of the Social Councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. Our proposal for an intellectual capital report aims to act as a guide to help the Spanish universities on the road to the presentation of information on intellectual capital which can assist stakeholders to make the right decisions.

Keywords: Universities, Intellectual Capital, Spain, report

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3 Availability of Sports Facilities does not explain the Association between Economic Environment and Physical Inactivity in a Southern European city

Authors: Cruz Pascual, Enrique Regidor, Paloma Ortega, David Martínez, Paloma Astasio

Abstract:

This paper evaluates the association between economic environment in the districts of Madrid (Spain) and physical inactivity, using income per capita as indicator of economic environment. The analysis included 6,601 individuals aged 16 to 74 years. The measure of association estimated was the prevalence odds ratio for physical inactivity by income per capita. After adjusting for sex, age, and individual socioeconomic characteristics, people living in the districts with the lowest per capita income had an odds ratio for physical inactivity 1.58 times higher (95% confidence interval 1.35 to 1.85) than those living in districts with the highest per capita income. Additional adjustment for the availability of sports facilities in each district did not decrease the magnitude of the association. These findings show that the widely believed assumption that the availability of sports and recreational facilities, as a possible explanation for the relation between economic environment and physical inactivity, cannot be considered a universal observation.

Keywords: Physical Inactivity, Economic Environment, Spain, districts, madrid, sports facilities

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2 The e-DELPHI Method to Test the Importance Competence and Skills: Case of the Lifelong Learning Spanish Trainers

Authors: Xhevrie Mamaqi, Jesus Miguel, Pilar Olave

Abstract:

The lifelong learning is a crucial element in the modernization of European education and training systems. The most important actors in the development process of the lifelong learning are the trainers, whose professional characteristics need new competences and skills in the current labour market. The main objective of this paper is to establish an importance ranking of the new competences, capabilities and skills that the lifelong learning Spanish trainers must possess nowadays. A wide study of secondary sources has allowed the design of a questionnaire that organizes the trainer-s skills and competences. The e-Delphi method is used for realizing a creative, individual and anonymous evaluation by experts on the importance ranking that presents the criteria, sub-criteria and indicators of the e-Delphi questionnaire. Twenty Spanish experts in the lifelong learning have participated in two rounds of the e- DELPHI method. In the first round, the analysis of the experts- evaluation has allowed to establish the ranking of the most importance criteria, sub-criteria and indicators and to eliminate the least valued. The minimum level necessary to reach the consensus among experts has been achieved in the second round.

Keywords: Spain, competences and skills, lifelong learningtrainers, e-DELHI method

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1 Identifying Corporate Managerial Topics with Web Pages

Authors: Juan Llopis, Reyes Gonzalez, Jose Gasco

Abstract:

This paper has as its main aim to analyse how corporate web pages can become an essential tool in order to detect strategic trends by firms or sectors, and even a primary source for benchmarking. This technique has made it possible to identify the key issues in the strategic management of the most excellent large Spanish firms and also to describe trends in their long-range planning, a way of working that can be generalised to any country or firm group. More precisely, two objectives were sought. The first one consisted in showing the way in which corporate websites make it possible to obtain direct information about the strategic variables which can define firms. This tool is dynamic (since web pages are constantly updated) as well as direct and reliable, since the information comes from the firm itself, not from comments of third parties (such as journalists, academicians, consultants...). When this information is analysed for a group of firms, one can observe their characteristics in terms of both managerial tasks and business management. As for the second objective, the methodology proposed served to describe the corporate profile of the large Spanish enterprises included in the Ibex35 (the Ibex35 or Iberia Index is the reference index in the Spanish Stock Exchange and gathers periodically the 35 most outstanding Spanish firms). An attempt is therefore made to define the long-range planning that would be characteristic of the largest Spanish firms.

Keywords: Strategic Management, Spain, large firms, web pages, Corporate Description

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