How to encourage social entrepreneurship action? Using Web 2.0 technologies in higher education institutions

University students will be our future business leaders, and will have to address social problems caused by business by implementing solutions such as social entrepreneurship ventures. In order to facilitate the learning process that will foster social entrepreneurship, however, a more holistic pedagogy is needed. Based on learning theory, we propose that students’ social entrepreneurship actions will depend on their learning about CSR and their absorptive capacity. We propose that instructors and higher education institutions can enhance this absorptive capacity by exploiting Web 2.0 technologies. We tested our proposition with a sample of 425 university students using structural equation modeling and found support for the proposed relationships.This study was funded by the project from the Ministry of Economy, Industry y Competitivity ECO2017-88222-P, and by the Andalusian Government Project P11-SEJ-7988

Which Are the Main Factors Influencing Corporate Social Responsibility Information Disclosures on Universities’Websites

Universities are now becoming more active in the field of Corporate Social Responsibility (CSR). Nevertheless, they do not appear to be granting the same degree of importance to the dissemination of these activities. This article analyses the voluntary corporate social responsibility information disclosed by leading USA universities. We created several indexes of corporate social responsibility information disclosure and examined main universities’ characteristics that affect corporate social responsibility disclosure by these entities. The findings obtained show that the universities are strongly committed to the dissemination of corporate social responsibility information, and that a university’s size, affiliation, public/private status and ranking position are the factors most significantly affecting its online disclosure of general corporate social responsibility information. These findings could be useful for university administrators, especially those in public universities, highlighting the importance of developing and supporting policies and incentives to promote CSR disclosure and thus attract new students and meet social expectations about the ethical behaviour of universities

The effect of environmental, social, and governance disclosure and real earning management on the cost of financing

We would like to thank the Project B-SEJ-740-UGR20. European Regional Development Fund (ERDF) and Department of University, Knowledge and Innovation of Junta de Andalucía. Funding for open access charge: Universidad de Granada/CBUA.This study identifies if sustainable development practices measured through ESG information disclosure are related to stakeholder confidence, leading to a lower cost of debt and equity financing. We also investigate the possible moderating role of real earnings management. We apply a fixed effects panel data analysis to 1659 firm-year observations of 177 European companies from 2010 to 2019. The results show that investors value ESG disclosure negatively and increase the cost of equity, whereas lenders value it positively and reduce the cost of debt. In addition, when the moderating effect of real earnings management is introduced, the effect of ESG disclosure on the cost of debt decreases, and the effect of ESG disclosure on the cost of equity is reinforced by increasing it. In the presence of real earnings management, investors and lenders seem to think companies use ESG disclosure to legitimise their practices or mislead financing providers.European Regional Development Fund (ERDF) B-SEJ-740-UGR20Junta de AndalucíaUniversidad de Granada/CBU

Projectile motion revisited: Does the distance between the launcher and the object always increase?

In this paper, we have shown that parabolic motion from a critical launch angle has an unexpected property related to the distance between the object and the launcher. This distance decreases in a time interval that occurs between two moments: one, in which distance has a maximum and another in which it has a minimum. As it will be shown, this only happens in launch angles greater than cos∅c = 1/3, that is ∅c ≅ 70.53º. The launch we have studied occurs from the ground and we have not taken into account air friction. We have not considered the possible variations in the acceleration of gravity, that is, we have taken it as a constant throughout the movement of the projectile. We have used dimensionless coordinates so that the focus is on the angular variable. In addition, at the end of the study, we have used polar variables to visualize what happened. This is a very didactic approach, which can be used in the first year of STEM university degrees. It will also prove useful for teachers that wish to explain parabolic motion in their classes.AB is grateful to Universidad de Alicante (Spain) for help provided throughout the project GITE-09006-UA. IE is grateful to Ministry of Economy and Competitiveness for the help provided throughout the project RTI2018-099041-B-I00

La fiscalidad del autónomo: Método de Estimación Objetiva de IRPF y Régimen Simplificado de IVA versus Método de Estimación Directa de IRPF y Régimen General de IVA

Mi trabajo se centrará en las alternativas para tributar el rendimiento de sus actividades empresariales. La línea escogida para la elaboración del Trabajo de Fin de Grado ha sido: Incidencia de la fiscalidad en la actividad empresarial. A lo largo de este trabajo se realiza un análisis del régimen de Estimación Objetiva en el año 2016 (HAP/2430/2015), que es un método de tributación del Impuesto sobre la Renta de las Personas Físicas para la determinación del Rendimiento Neto de las actividades empresariales llevadas a cabo por los trabajadores autónomos, acompañado del Régimen Simplificado de IVA. A partir de éste, se llevará a cabo una comparativa con el método de Estimación Directa del IRPF y el método de Estimación General de IVA, mediante la elaboración de un supuesto práctico, del cual se extraerán conclusiones y críticas fundamentadas

Factors in the acquisition of an ethical training

Society in general demands an ethical behavior in business world. The research problem of the paper is to analyze whether higher education institutions of business contribute to ethical decisions making in students through a specific training approach based on practical methodologies that take into account students’ personal characteristics, which may affect the ethical decisions making. The acquisition of knowledge should be more effective whether is based on personal characteristics

Do Stakeholders Modulate Philanthropic Strategy? Corporate Philanthropy as Stakeholders’ Engagement

Corporate philanthropy, as an expression of commitment to the common good, can contribute to the creation of social value in companies. This corporate philanthropy can be managed in various ways. The choice of how to channel corporate philanthropy could be, in accordance with stakeholder theory, the result of companies’ interactions with key stakeholders and, in accordance with the theory of signaling, a signal that companies use to respond to their demands. This approach contributes to the literature on bottom-up initiatives (stakeholder–managers) as opposed to top-down strategies (board–stakeholders) in relation to corporate social responsibility, which is becoming increasingly important in a society where networks of communication, cooperation and interaction are established. To this end, a study was conducted on 221 European companies indexed in the Dow Jones Sustainability Indices in the year 2018. The findings have several practical implications: The management of corporate philanthropy should take into account the stakeholders’ requirements, and stakeholders show greater affinity and trust with the company when philanthropy is channeled through foundations. By contrast, donations are not associated with stakeholder attitudes. As a theoretical implication, this paper supports the theories of stakeholders and signaling by explaining the role of philanthropy in the relationship with stakeholders.RD PROJECTSEuropean Union (EU) B1-SEJ-387-UGR1

Increasing the commitment of students toward corporate social responsibility through higher education instruction

This research was funded by R&D Projects. European Regional Development Fund (ERDF) Andalusia 2014–2020 Operational Program, grant number B1-SEJ-387-UGR18.The corporate social responsibility strategies that companies will incorporate depend on the commitments and decisions that future generations will make. Under the Principles for Responsible Management Education framework, universities must foster skills that will influence the ethical behaviours and decisions of their students so that they can respond to the new needs of business. In the business world, ethical commitment is articulated through corporate social responsibility (CSR); therefore, it is of interest to know the extent to which a university’s ethical instruction is received by students and the factors that influence it, as well as the extent to which they are associated with their orientation toward CSR. This study analyses the impact of university instruction in business ethics on students’ economic and social visions and the effect they have on their orientation toward CSR. Based on the answers to a questionnaire from a sample of 151 students, the relationship between ethical instruction and CSR orientation and the factors that reinforce this relationship are analysed using structural equations. The results show that the instruction given, family education (values) and social vision are positively associated with the students’ orientation toward CSR, while economic vision, which is traditionally transmitted through the subjects of the degree, is negatively associated.European Regional Development Fund B1-SEJ-387-UGR1