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The analysis intends to clarify whether higher education institutions place as much value on internal transparency as on external transparency. This study aims to analyze the university budgeting process as a reflection of internal transparency. It also aims to identify the weaknesses of the budgeting process regarding transparency in order to improve decision-making.

A case study that applies mixed methods – documentary analysis, observations and interviews – has been conducted. To study internal transparency, the model of three levels of transparency of Biondi and Lapsley (2014) has been applied to the budgeting process of a university. Then, the results have been compared to the external transparency of this institution.

While external transparency is achieved, internal transparency in the budgeting process is far from optimal in the case of study. An improvement in transparency of the budget process can promote the engagement of stakeholders in the process and achieve better governance.

The general inductive approach is not as strong as other approaches in the area of theory or model development. However, it does provide a simple approach for deriving findings linked to this research’s questions.

Trust issues and external accountability appear to be more relevant than internal transparency for universities. However, improving the three levels of transparency along the budgeting process could motivate collegiate members to reinforce accountability, as it requires them to effectively communicate their actions and decisions to their represented.

This paper seeks to situate transparency as an attribute of university governance, contributing to the scarce literature on transparency, internal and external, in the university. The study compares the approach of this university to external transparency – which relates to accountability – with internal transparency – a concept that links to corporate governance. This study uses the novel lens of Biondi and Lapsley model (2014) to study internal transparency, focussing on university budgeting as a key management tool.

In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished. This study aims to provide an analysis of the implementation and subsequent removal of mandatory audit firm rotation in Spain in the 1990s.

This takes the form of historical analysis; the evidence in the paper derives from congressional hearings, financial newspapers and documents produced by the professional associations of auditors in Spain.

This paper demonstrates that at no stage was mandatory rotation of audit firms ever enforced on Spanish auditors. Further, the revision and subsequent removal of the Spanish law on mandatory audit firm rotation emerge as a rather politicized process, with no evident reference being made in the process of legislative reform to Spanish auditing experiences. The analysis also reveals that at the very time that Spain was being cited internationally for rejecting mandatory audit firm rotation, Spanish political parties and regulators were debating whether to “re‐introduce” such a regulation.

The clear implication of the paper is that considerable caution needs to be taken in today's international‐auditing arena, when analyzing the standpoints and claims made by professional associations and the evidence they provide to support their arguments for and against regulatory reform.

This study aims to explore and evaluate how sociodemographic, psychographic and situational factors jointly determine the satisfaction and expenditure of sports tourists, two key variables for the sustainability and development of sport tourism.

To meet the objective of the study, structural equation modelling was applied to data collected through a face-to-face survey of 520 sports tourists practising outdoor sports in the Valle del Jerte region (Cáceres, Spain) during the months of March and April 2024.

The findings revealed that older and higher income tourists experienced higher levels of satisfaction with sporting activities. Specifically, young women with a high educational and economic level were found to have the highest expenditure in the sports destination. Furthermore, it was confirmed that authenticity, distance and water sports activities had a positive impact on visitor satisfaction, and that tourist expenditure was influenced by local connection and all sociodemographic and situational factors considered.

This analysis contributes to the sport tourism literature by combining factors of different typologies into a single model and by incorporating expenditure behaviour as a dependent variable and the type of sport activity variable as a situational factor affecting expenditure. This approach expands existing knowledge by providing a more comprehensive view of the effect of sociodemographic, psychographic and situational factors on sport tourism, allowing destination managers to design effective strategies that optimise the satisfaction and expenditure of sports tourists.

本研究旨在探讨和评估社会人口、心理和情境因素如何共同决定体育游客的满意度和消费, 这是体育旅游可持续发展的两个关键变量。

为实现研究目标, 我们采用结构方程模型（SEM）对 2024 年 3 月至 4 月期间在 Valle del Jerte 地区（西班牙卡塞雷斯）从事户外运动的 520 名体育游客进行了面对面调查。

结果显示, 收入较高的老年游客对体育活动的满意度较高。特别是, 教育和经济水平较高的年轻女性在体育目的地的消费最高。此外, 研究还证实, 真实性、距离和水上运动活动对游客满意度有积极影响, 而游客消费则受当地关联性以及所有社会人口和情景因素的影响。

这项分析将不同类型的因素整合到一个模型中, 并将消费行为作为因变量, 将体育活动类型作为影响消费的情景因素, 从而为体育旅游文献做出了贡献。这种方法能更全面地了解社会人口、心理和情境因素对体育旅游的影响, 从而扩展现有知识, 使目的地管理者能够设计有效的战略, 优化体育游客的满意度和消费。

Este estudio busca explorar y evaluar cómo los factores sociodemográficos, psicográficos y situacionales determinan conjuntamente la satisfacción y el gasto de los turistas deportivos, dos variables clave para la sostenibilidad y el desarrollo del turismo deportivo.

Para cumplir con el objetivo del estudio, se aplicó un modelo de ecuaciones estructurales (SEM) a los datos recabados a través de una encuesta presencial a 520 turistas deportivos que practicaban deportes al aire libre en la comarca del Valle del Jerte (Cáceres, España) durante los meses de marzo y abril de 2024.

Los resultados revelaron que los turistas de mayor edad y con ingresos más elevados experimentaban mayores niveles de satisfacción con las actividades deportivas. En concreto, se observó que las mujeres jóvenes con un nivel educativo y económico alto eran las que más gastaban en el destino deportivo. Además, se confirmó que la autenticidad, la distancia y las actividades deportivas acuáticas influían positivamente en la satisfacción de los visitantes y que el gasto de los turistas estaba influenciado por la conexión local y por todos los factores sociodemográficos y situacionales considerados.

Este análisis contribuye a la literatura sobre turismo deportivo al combinar factores de diferentes tipologías en un único modelo y al incorporar el comportamiento de gasto como variable dependiente y la variable tipo de actividad deportiva como factor situacional que incide en el gasto. Este enfoque amplía el conocimiento existente al ofrecer una visión más completa del efecto de los factores sociodemográficos, psicográficos y situacionales en el turismo deportivo, lo que permite a los gestores de destinos diseñar estrategias eficaces que optimicen la satisfacción y el gasto de los turistas deportivos.

In this chapter, we analyse the role of women in armed Basque nationalist and separatist terrorist group Euskadi Ta Askatasuna (ETA) from a gender perspective. ETA women were essential agents in the armed conflict, but their image in the mass media and society has been very different from that of their male colleagues (Rodríguez Lara, 2017). Also, their role in the terrorist gang has described a sexually based functional specialisation. In addition, this chapter seeks to contribute to the area of feminist studies on women and political violence. Women's role in one of the most important armed nationalist groups in Europe, ETA, stands as a suitable case study to understand how the mass media (press, journalism), audiovisual content, and social representations of ETA have portrayed these women. The final conclusion of this chapter is that women were not portrayed in the same way as their male colleagues. Women of ETA were doubly penalised because they were women and because they were terrorists.

The best workplaces have been left out from the literature of social sustainability. These companies may cause a significant impact on society given their excellent human resources practices and the employer brand reputation derived from them. This study aims to fill this gap by analysing the social sustainability for the best organisations to work for in Spain.

Using data from an annual ranking for the best workplaces in Spain during 2013–2021, it is proposed to analyse critical social sustainability indicators, comparing organisations within and outside the ranking. Therefore, the authors ask whether companies from the ranking have greater female presence in CEO positions, generate more employment, pay higher salaries and contribute more to the public sector. Methodology comprehends descriptive, exploratory and inference techniques.

Although companies within the ranking achieve a higher score on it when the CEO is female, it does not translate into a greater female CEO presence with respect to companies outside the ranking. On the other hand, best workplaces achieve higher employment rates and pay higher salaries, almost all the time. Also, these excellent companies to work for generate more contributions to the public sector.

This research covers the relation between best human resources practices and social sustainability development, because the former is a great opportunity for pursuing the innovative and long-term policies necessary for the latter. Therefore, findings are valuable for managers and policymakers.

The purpose of this paper is to identify new formulations for evaluating corporate social responsibility using different aggregation information operators.

The ordered weighted average (OWA) operator and its extensions, the induced OWA (IOWA) and prioritized OWA (POWA) operators are used to generate a new score for a Mexican enterprise with the corporate social responsibility (CSR) distinction.

The use of these operators allows for generation of different scenarios highlighting the relative importance of the elements. This information is useful for the government and companies to generate different evaluations depending on the specific characteristics of the region, state or municipality.

The use of aggregation operators in the traditional CSR formulation is presented. Likewise, the application of these new strategies to evaluate CSR is presented in a Mexican enterprise case to understand the steps that should be followed if the OWA operator and its extensions are to be used.