How Does Reciprocity Affect Undergraduate Student Orientation towards Stakeholders?

5987Nowadays, students are more aware of the impact of companies on their stakeholders and the need for properly handling their expectations to operationalize corporate social responsibility. Nevertheless, little is known about how certain individual traits may relate to their stance on the issue. This exploratory research contributes to stakeholder theory by analysing the e ect of the individual’s decision-making process, including the consideration of their social preferences, on their orientation toward stakeholder management. Here, we draw upon a theoretical model for resource-allocation decision-making consisting of reciprocal and non-reciprocal components. Our data, from undergraduate students enrolled in di erent degrees, were collected through a questionnaire and two social within-subject experiments (ultimatum and dictator games). Thus, our results show that the presence of a reciprocal component when decisions are made is positively linked to an instrumental orientation toward stakeholders. In addition, a greater non-reciprocal component in the decision-making process corresponds to a more normative orientation.S

How significant is corporate social responsibility to business research?

[EN] Previous studies have established that there is a positive evolution of the quantity ofcorporate social responsibility (CSR) research output in terms of published papers. Sofar, however, there has been little discussion about how influential it has becomewithin the business discipline. This article seeks to obtain data which will help toaddress this research gap. The databases Web of Science andJournal Citation Reports(JCR) were used to carry out analyses at the journal and article levels. Results con-firmed a solid growth in CSR research and revealed that papers on the topic havegained attention from the scientific community. Furthermore, CSR articles are mostlyconcentrated in a small number of specialized journals, and opting for these journalsmay be related to the total citations. The conclusions drawn from this study may beespecially useful for academic managers and business researchers interested in theevaluation of academic performance.S

La enseñanza de valores a través de los cuentos infantiles.

El objetivo principal de este trabajo de fin de grado, es el de concienciar sobre la importancia que tiene la transmisión de los valores dentro del sistema educativo, desde edades bien tempranas, a través de un instrumento que se usa normalmente en las aulas de Educación Infantil, el cuento. El fin último es el de conseguir formar a futuros ciudadanos, con la intención de fomentar la adquisición de valores como la tolerancia, el respeto, la igualdad… para que puedan llegar a tener una convivencia positiva dentro de la sociedad futura. Para ello, he realizado una propuesta didáctica con actividades que pueden contribuir al desarrollo y entendimiento de dichos valores. Asimismo, favorece la imaginación, la creatividad y la motivación en el aulaGrado en Educación Infanti

A distributed biogas production model and its use in the livestock sector. Case study: Castile and León

Producción CientíficaThe population increase and the food demand increase the fight against climate change. Porcine production in Europe continues to increase, and Spain is the leading country in pig production. Manure management has a significant environmental impact that requires anaerobic digestion technologies for its mitigation. This technology helps produce biogas, a fuel that will reduce CO2 emissions. This study defines a distributed biogas generation model, determining the expected incomes from the development of this technology in small manure generation facilities (digestible organic waste). The development of this technology will contribute to reduce the demand for fossil energy and increase revenues by 22.7% regarding the expected revenues from the use of biogas for electricity generation.Unión Europea - (project LIFE19-CCMES- 001206

Tipos de interés negativos: el nuevo paradigma

La aplicación de los intereses negativos como medida drástica para impulsar la Economía, supuso unos cambios tanto en el ámbito económico como en el jurídico. La controversia que provocaron los intereses negativos es un tema muy actual del que se desconocen las consecuencias que tendrán en un futuro próximo y que pese a diversas opiniones, fue una medida que surgió en un contexto delicado y cuya repercusión marcó un antes y un después en la Economía, tanto de la Unión Europea como del resto de los países del mundo. Ahora, con un futuro incierto tras la pandemia provocada por la SARS-coV2 los intereses negativos se encuentran en la cuerda floja y el BCE tendrá que decidir cuál es la mejor alternativa para mantener la estabilidad de precios en un momento de profunda inestabilidad económicaUniversidad de Sevilla. Grado en Finanzas y Contabilida

Factors influencing board of directors’ decision-making process as determinants of CSR engagement

[EN] This paper focuses on the determinants of Corporate Social Responsibility (CSR) at the organisational level. Specifically, it aims to understand the influence of not previously analysed board of directors’ characteristics on a company’s CSR engagement. A random effect probit model was applied to a panel of Spanish non-financial and non-insurance listed firms over the period 2009–2013. The analyses revealed that the existence of a board sub-committee responsible for social and environmental matters and its size, the establishment of a statutory term limit for independent directors and the possibility for directors of receiving advice from external sources positively affect a firm’s CSR engagement. This paper contributes to the debate about corporate governance and CSR by relating factors determining the decision-making process at boards of directors to CSR. Thus, it extends research on the board as a driver for social and environmental issues and suggests new ways to deal with this issue empirically.SIThe authors acknowledge the funding received from the Project ECO2015-63880-Rfrom the Ministerio de Economı ́a y Competitividad of Spain and the Project ULE2014-1 from theUniversity of Leo ́n (Spain). They also acknowledge funding from Project ECO 2015-69058-R

Does CEO media exposure affect corporate social responsibility?

[EN] Given the central role played by CEOs in the arena of strategic decision making, thisarticle focuses on their impact on the implementation of socially responsible initia-tives, which try to comply with the stakeholders' demands. Specifically, and drawingupon the relevant influence of media on decision makers, we analysed how CEOs'media exposure affects the development of their companies' corporate social respon-sibility (CSR) practices. Moreover, relying mainly on the agency and stakeholder the-ories, we also considered a potential moderating effect of other CEO characteristics.The results of the hierarchical regression analysis carried out on a sample of 60 pub-licly listed Spanish companies in 2014 suggest that greater CEO media exposure canlead to a greater commitment to CSR. Furthermore, it was observed that this relation-ship may be affected by CEO tenure and prior political experience.SIThe authors acknowledge the financial support by the Ministerio deEconomía y Competitividad del Gobierno de España (research projects ECO2015‐63880‐R and ECO2015‐69058‐R

Factores de riesgo psicosociales asociados a los desordenes de la calidad del sueño en los trabajadores del area de produccion de la Empresa Industrial Pesquera Santa Monica-Paita, 2017

Objetivo General: Determinar los factores de riesgo psicosociales asociados a los desórdenes de la calidad de sueño en los trabajadores del área de producción de la Empresa Industrial Pesquera Santa Mónica Paita, en el año 2017. Metodología: Es un estudio cuantitativo, descriptivo, retrospectivo de corte transversal y correlacional, donde se trabajó con 150 trabajadores del área de producción que cumplieron con los criterios de inclusión. Los datos se recogieron en un cuestionario y fueron tabulados en el programa SPSS Versión 19.Se utilizó Chi cuadrado con su intervalo de confianza al 95% estadísticamente significativos los resultados con una p <0.05. Resultados: De todos los trabajadores encuestados el 22% (n=22) presentaron buena calidad del sueño y el 78% (n=78) presentaron mala calidad del sueño. Se evidencio asociación estadísticamente significativa entre calidad del sueño y los siguientes factores de riesgo psicosociales de nuestros trabajadores: la edad (Chi cuadrado 11.66 , p=0,00) ;el sexo (Chi cuadrado 19.82, p=0,00); niños pequeños en casa (Chi cuadrado 8.61 , p=0,00);actividades laborales fuera del turno de la empresa (Chi cuadrado 8.61, p=0,00);procedencia (Chi cuadrado 26.01,p=0,00);antecedentes patológicos (Chi cuadrado 44.98 ,p=0,00);turnos nocturnos (Chi cuadrado 11.42, p=0,00);carga horaria (Chi cuadrado 44.98, p=0,00).Según los componentes del índice de calidad del sueño de Pittsburgh el 34% (n=34) tienen bastante mala calidad del sueño ;el 65% (n=65) tienen una latencia del sueño bastante buena; el 48% (n=48) tienen una duración del sueño entre 6 y 7 horas; el 74% (n=74) tienen una eficiencia habitual del sueño muy buena; el 70% (n=70) no presentan perturbaciones mientras dormían; el 95% (n=95) no han utilizado medicación para dormir; el 52% (n=52) presentan disfunción durante el día bastante mala. Conclusiones: Los factores de riesgo que tienen asociación estadísticamente significativa con la mala calidad del sueño son la edad, el sexo, niños pequeños en casa, actividades laborales fuera del turno de la empresa, procedencia, antecedentes patológicos, turnos nocturnos, y carga horaria

Gaseous Biofuels to Sustainable Mobility

In an energy transition scenario, setting the target date for the year 2050, during which the master lines are established to achieve a 100% renewable energy generation system (both stationary, thermal and mobility and transportation), all studies indicate that this will be based on the so-called renewable energy mix. In relation to energy sources for transport, in this scenario, everything is foreseen the coexistence of fossil energies (natural gas and propane or autogas) to the detriment in favour of other fuels and energies from renewable sources, such as electricity (batteries) and gases of renewable origin (biomethane, hydrogen, and synthesis gas). That renewable gases have, beyond the significant reductions in pollutant emissions, is the complementarity they have with renewable energy sources such as solar and biogas, as will be seen later in the sections dedicated to the generation and production technologies of each of these fuels, where renewable energy sources play a fundamental role

The Importance of Firm Size and Development Strategies for CSR Formalisation

[EN] Despite the relevance of firm size in the analysis of corporate social responsibility (CSR) engagement, there is still much to know about the specific impact of firm size on CSR formalisation. Moreover, in order to better understand such a relation, the interaction effects of development strategies on which companies may base its growth, namely diversification and internationalisation, will be also taken into account. Specifically, this work contributes to shed light on these issues by combining theories related to external and internal drivers of CSR. Using a sample of Spanish listed firms, the results show that firm size affects positively CSR formalisation, and that this effect is stronger in the case of adopting a diversification strategy, while no evidence was found for the moderating effect of internationalisation strategy