UB BUSINESS – Working Papers

URI permanent per a aquesta col·leccióhttps://hdl.handle.net/2445/67597

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    Social Responsibility at Universities
    (Universitat de Barcelona. Facultat d'Economia i Empresa, 2016) Rojas Donada, Moisès; Bernardo Vilamitjana, Mercè
    Despite the fact that there has been an increase in the number of reports related to Social Responsibility practices published by universities, the content of these reports is unbalanced and heterogeneous. Social Responsibility reports have a problem with the evaluation and comparison of the university’s results achieved in this area. The main goal of this paper is to analyze different universities’ reports in order to obtain the information necessary to identify to which extent these reports are comparable to each other. A content analysis has been carried out by analyzing six different Catalan universities as a case study. Findings show that there are important differences in the structure and the content of these reports. With this information a basic guideline for the structure of these reports is proposed with the aim of improving the capacity to compare these documents and thus, the social responsibility of universities. The results of this study can be used as a tool to attract both students and investors to these universities.
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    The role of androgynous gender stereotypes in entrepreneurship
    (Universitat de Barcelona. Facultat d'Economia i Empresa, 2015) Pérez i Quintana, Anna; Hormiga Pérez, Esther
    Numerous studies have addressed the phenomenon of entrepreneurship from a gender perspective. In many of them, the gender perspective consists of analyzing the differences shown in the behavior of entrepreneurs based on their biological sex. This approach has several limitations in interpreting the phenomenon and, moreover, developing supportive policies. This paper addresses entrepreneurship from the perspective of the role orientation associated with gender. Based on a questionnaire to 780 students of business administration, the article follows the BSRI methodology to perform analysis. The results of the study confirm the persistence of gender stereotypes and their effect on the entrepreneurial phenomenon. Male stereotypes persist associated with entrepreneurs. But androgynous stereotypes also emerge. The emergence of this kind of stereotype may imply a change in attitude towards entrepreneurship. Finally, this research examines the influence of gender-role orientation of individuals in their entrepreneurial intention, deriving theoretical and practical implications for promoting female entrepreneurship.
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    Rice farming, profitability and climate change. Can accounting help to identify best practices? Empirical case study in Spain
    (Universitat de Barcelona. Facultat d'Economia i Empresa, 2015) Antonini, Carla; Argilés Bosch, Josep M.
    We perform an empirical analysis on the benefits of, and the challenges faced by, sustainability accounting in measuring the effects of climate change for a sample of Spanish rice farms. We use farm yields, revenues and incomes as indicators of economic performance, and greenhouse gas emissions, and direct and indirect energy consumption as indicators of climate change effects. According to our data, farms with higher yields, revenues and income are responsible for a greater environmental impact, measured in total gigajoules of energy consumed and tons of carbon dioxide emitted, than farms with a lower economic performance. Results show that in our sample the achievement of higher yields is attributable to the greater use of chemical inputs and fossil fuels and not to innovative and sustainable farming practices. The results indicate that accounting for climate change effects can provide useful information to reduce climate change impacts.