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546,196 artículos

Año: 2020
ISSN: 1989-6816, 0213-8093
Ruiz-Roqueñi, Maite
CIRIEC-ESPAÑA
El presente trabajo se enmarca en un proyecto de mayor dimensión, que tiene por objetivo monetizar el Valor Social que generan, o destruyen, las diversas organizaciones y que cuenta desarrolladas a día de hoy con tres propuestas complementarias: Un modelo de contabilidad social del valor integral denominado, Modelo Poliédrico; una metodología procesual, basada en el mencionado modelo poliédrico, denominada SPOLY y la existencia de cierta estandarificación devariables de valor social, así como de los proxys que permiten la monetización de los outputs con ellas vinculados (Retolaza et al., 2014, 2015 y 2016).En línea con dicho modelo de Contabilidad Social, se aborda una nueva dimensión o ecosistema del valor, el valor emocional, y se propone un instrumento para su medición de manera cuantitativa. La propuesta realizada viene determinada por la identificación de un índice, que funcionaría como un factor corrector, permitiendo ajustar al alza o a la baja, el valor social integral. Una adaptación del modelo servqual (Parasuraman, et al., 1988), permitirá la objetivación del factor corrector y la amplitud del rango de corrección, a aplicar al Valor Social Integrado. La aplicación práctica al caso concreto de la Unión de Cooperativas Agrarias de Navarra (UCAN) permitirá cuantificar el valor emocional generado por la entidad, posibilitando su integración con el valor económico y social.
Año: 2020
ISSN: 1989-6816, 0213-8093
Blázquez Arenas, Víctor; Aguado, Ricardo; Retolaza, José Luis
CIRIEC-ESPAÑA
Science and Technology Parks (STPs) have made a positive contribution to regional development in the last decades. In general, the assessment of their level of performance has been based on two major variables: number of new companies and number of new jobs created. In this paper we propose the use of social accounting to measure the social value (SV) generated by STPs as an additional tool to assess the level of contribution of STPs to social development. Social accounting could be of interest for policy makers and regional governments in order to evaluate regional STPs and their social performance. In addition, in this paper we present an innovative methodology for calculating SV. Instead of using primary data to calculate SV (through interviews or consultations with individual stakeholders), we propose the use of secondary data available in open databases to measure SV. In this way, the measurement of SV for a large number of individual organizations can be achieved using a limited amount of resources. In this line, and as a seminal implementation of this methodology, we calculate the SV generated by four STPs in two different regions and countries belonging to the European Union using secondary data. Thus, the main contribution of the paper is twofold: on one hand it proposes social accounting to assess the performance of STPs through the calculation of SV, and on the other hand it implements a new methodology to calculate SV which requires the use of a lesser number of resources.
Año: 2020
ISSN: 1989-6816, 0213-8093
Lazkano de Anta, Larraitz; Beraza, Ana; San-José, Leire
CIRIEC-ESPAÑA
The aim of this paper is to determine the success factors based on principal change driving forces when implementing social accounting into social companies, and by extension, gain an insight into the overall impact of social accounting, in other words the monetization of social value. It includes a quantitative analysis of the various effects involved in implementing social accounting in Social Economy companies: 1) improving relations with stakeholders; 2) the commitment of company employees; 3) an interest in comparing results with other companies that have also introduced social accounting; 4) networking with other organizations through social accounting. Twenty-seven percent of the social companies that apply social accounting participated in the study. It was applied at three points (prior to, immediately after and six months after applying social accounting), social accounting in order to compare expectations of perceptions regarding communication, strategy and results after implementing social accounting. The results of statistical analysis conducted by SPSS Statistics 26.0 suggest that the main reason that leads social companies to apply social accounting is to improve reputation. Likewise, they suggest that the more time passes, the greater the incidence of social accounting in communication and strategy. This study contributes to “Lewin’s change theory” whereby the change project is implemented by generating greater collaborator participation through empowerment in social economy entities, where employee participation is crucial.
Año: 2020
ISSN: 2340-9886
CAMBIELLA PEREIRA, Carmen; MARTÍNEZ GORROÑO, M.ª Eugenia
Universidad Autónoma de Madrid
The Olympic principles included in the Olympic Charter reflect the philosophy of the Olympic Movement. One of these principles is non-discrimination based on sex or gender. Rhythmic gymnastics is one of the few Olympic sports with exclusively female participation. The objective of this research has been to rescue the facts that suppose its origin and evolution, both nationally and internationally, and reflect on whether in the current situation, and in relation to this sport, the fundamental principles that are at the base of the Olympic are fulfilled in practice. Therefore, the documentary analysis of the Olympic Charter, the Universal Declaration of Human Rights and the documentation of the archives of the Royal Spanish Gymnastics Federation, as well as specialized newspaper sources, was carried out. On the other hand, a semi-structured interview was conducted with the Spanish gymnast Ruben Orihuela Gavilan. The information and results were contrasted and triangulated, and showed that rhythmic gymnastics has no restrictions regarding its practice, however at a competitive level, the events in which gymnasts can participate are scarce. In this sense in Spain balancing impulses of this circumstances are documented, showing a pioneering advance on this matter, such as the granting of the first male license in the world, or the celebration of the first National Male Rhythmic Gymnastics Championship held in Gijon in 2009.Therefore, it should be noted that it is now in the hands of the International Gymnastics Federation and the national federations the possibility of generating the boost that male rhythmic gymnastics needs, promoting the visibility of this sport and the increase in its practice, aspects that also conditions Olympic participation.  
Año: 2020
ISSN: 2340-9886
MARTÍN MARTÍN, Jorge
Universidad Autónoma de Madrid
The objective of this investigation project has been to share a vision of the first athletic events in the city of Segovia (Castilla y León), through the creation of the Joaquín Blume Athletic Club (C.A.J. Blume). This article seeks to restore the history of the club, retrieving the initiative of anonymous citizens, which has been the basis for its functioning throughout more than 50 years. This project is made up of seven interviews with seven different C.A.J. Blume presidents (Antonio Pinillos, Tomás Lorenzo, Fernando Fuentetaja, Jaime Gila, Emiliano del Caño, Tomás Lorenzo y Gustavo Gómez), for the purpose of getting to know, from their points of view, the athletic situation in each one of the stages, as well as analysing the evolution of the club. The team’s spirit and the family environment that the entity has always been known for, and its philosophy of not only forming athletes but also people, have been the foundations for its longevity. Currently, the club has collaborative agreements with the Town Hall of Segovia and also the County Council of Segovia in order to develop Athletics in the city and the province. It has a Board of Directors with administrative and sporting responsibilities, as well as coaches for all the athletic categories and specialities.
Año: 2020
ISSN: 2340-9886
CHATZIEFSTATHIOU, Dikaia
Universidad Autónoma de Madrid
The Olympic and Paralympic Games naturally raise high expectations about human rights due to their humanistic claims for promoting the common good through sport. The founder of the modern Olympics, Pierre de Coubertin, has often referred to the new tendencies of cosmopolitanism and internationalism. Some organizations of the 19th and 20th C, the so-called “idealistic internationalism”, used sport as a central vehicle for their “civilising mission”, including Olympic Movement. And it was in this time that Coubertin announced his idea of reviving the Olympic Games, as means of resolving international confrontations and maintaining world peace. But at the same time his Olympism has been seen as exclusionary, elitist and racist. ‘Olympic sport’ is predominantly associated with western cultural forms in the form of western codifications.  Despite the ideology of ‘fair play’ and the promise of interculturalism, the way to full inclusion and the recognition of human rights in the Olympics has been uneven. Racial categorisations and discriminations, sharing characteristics with Social Darwinism, were part of the operationalised Olympism of the early century, despite ideals of racial equality and fraternity. Throughout history sport has always been a challenging discourse for the realisation of human rights. The positive side is that sport governing bodies such as the International Olympic Committee (IOC) facilitate the promotion of peace, solidarity and fraternity among the participant nations. However, an evangelical stance that sport is a cure-all in society, however, should be avoided.
Año: 2020
ISSN: 2340-9886
MESTRE, Alexandre
Universidad Autónoma de Madrid
The United Nations Organisation (UNO) defines human rights as "universal legal guarantees protecting individuals and groups against actions and omissions of governments that interfere with human dignity”.  However, the behaviour of certain sports organizations often violates these rights. The Olympic Movement must play a role in the promotion and defence of human rights. The Olympic Charter is the only international legal text in the world that expressly recognizes sport as a human right. The 2020 Agenda and regular revisions to the Olympic Charter clearly show the IAO's leadership in promoting and defending human rights. But there is still much to be done in the field of promotion by the Olympic Movement of sport and human rights. Considering the prestige of the IAO and the means available to it, as well as its status as an observer member of the United Nations, it could exercise its influence, to confront and solve abuses suffered, for example, by child sportsmen who bear overly intensive training burdens or in the face of racial discrimination in relation to access to and process of competitions and in racist acts committed by players, athletes and spectators.
Año: 2020
ISSN: 2340-9886
BUHAJEZUK, Julien
Universidad Autónoma de Madrid
This article corresponds to the results of the discussion, reflections and recommendations that resulted from the work carried out by the Francophone Group No. 6 that participated in the conferences of the 16th International Session for Directors and Presidents of National Olympic Academies, held at the Headquarters of the International Olympic Academy between 11-17 September 2020. The French-speaking Working Group was composed of the thirteen representatives of different Olympic academies and international associations of Olympic Academies as detailed in the Introduction section. The author of the drafting of this text, which summarizes the content of this joint work is Mr. Julien Buhajezuk, a member of the French Olympic Academy, who carried out the work of collecting and writing the content of the deliberations and was responsible for presenting the summary thereof to the General Assembly.
Año: 2020
ISSN: 2340-9886
CARRIO SAMPEDRO, Alberto
Universidad Autónoma de Madrid
Artificial intelligence (AI) has recently burst into sports, but it already plays an important role in and will continue to do so in the coming years. There are many benefits that such advanced technology can provide to sport. However, AI applications in sports are not without risk. Among them, the manipulation of athletes and the competition are probably the most pressing. There are also others, such as the radical modification of sport governance and sport competitions that will be completely mediated by this disruptive technology. In this article, I propose a legal and ethical framework that enables a reliable use of AI and consistent with the human rights of athletes and the ethical commitments of the Olympic Movement.
Año: 2020
ISSN: 2340-9886
Peinado Quesada, Irene
Universidad Autónoma de Madrid
This work has been done in order to organize and gather the information and data that constitute the history, structure and functioning of the sporting event that the World Transplant Games entail. Based on the primary sources that today involve the internet pages of the different entities and organizations that have allowed their creation, developed their structure and their operation; all the precise information is collected to know its history, its objectives and its functioning. The contrast of all the information from primary sources allows us to analyze, reflect and find the parallelism between its celebration and the one of the Olympic Games that started from the humanistic perspective of Pierre de Coubertin, who had the same objective as to use sport for the benefit of all human collectives.

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