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The main objective of this paper is to analyse the link between human capital depreciation and the educational level of Spanish salaried workers.

Wage equations are estimated by sector and occupation, following the empirical framework proposed by Neuman and Weiss. Data in this study refer to the Spanish labour market, using two cross‐sectional employee‐firm matched data.

The estimates provided in this paper suggest that human capital depreciation rates are not homogeneous for the whole sample; in contrast, they vary across educational levels, being greater as the workers' school attainment increases.

The main restriction of the paper is the limited availability of quality longitudinal data to estimate human capital depreciation.

Knowledge acquired by workers may quickly become obsolete in a context of technological change. Thus, the paper's main findings support the need for ongoing training programs to update workers' skills to changing market requirements.

The added value of this paper is two‐fold. On the one hand, returns to education and human capital depreciation for the Spanish labour force are estimated using a pseudo‐panel created from two cross‐sectional data bases. On the other hand, earnings equations are estimated by sector and occupation in order to calculate human capital depreciation rates; this procedure allows the authors to take into account the worker's occupation and their level of education as well as technological differences associated with their job.

Educational change and innovation have been a clear priority in educational systems across Europe in recent years. In this chapter, we reflect on the role played by educational evidence in shaping school practices in the Catalan context. Situated at a crossroads between social cohesion and strong regulations, Catalan schools are navigating a hybrid system marked by increasing autonomy and the educational tradition with an increased interest in accountability and quality assessment through rigid standards and designs.

Despite the Catalan administration's recent promotion of several initiatives to engage schools and teachers with the use of evidence, this process is still irregular and fundamentally depends on decisions made by the school or teachers' commitment.

The factors shaping the teachers' engagement with evidence cover a wide spectrum: from teachers' and educational leaders' conception of the nature of evidence, to given teachers' willingness to use evidence and whether school environments are favourable (or not) to the use of evidence. Acknowledging these factors allows us to specify the direction of action at the system, organisational and class levels. At the system level, promoting a vision of practice based on evidence requires coherent and responsible actions among all actors. At the organisational level, the development of the capacity to use evidence requires leadership that is sensitive to research and favours a positive organisational culture. At the classroom level, teachers' motivation, individual orientation towards the use of evidences, research conception and the capacity to use it, are the key factors.

The purpose of the paper is to investigate the association between corporate social responsibility (CSR) and investment efficiency (INE) in Bangladeshi pharmaceutical companies and to explore the moderating role of corporate reputation in this relationship.

The paper employs a two-step method, with stage 1 involving the development of a theoretical model using the literature's strategic framework and stage 2 using structural equation modelling (SEM) to investigate the relationships between variables. The data set used in the analysis includes 296 responses from senior executives/managers and subordinates at Bangladeshi pharmaceutical firms.

The study finds that CSR activities that focus on customers, employees and the community significantly affect INE, as well as the extended stakeholders, and that company reputation moderates this relationship. The effect of CSR on INE differs between well-established companies and business firms with favourable reputations.

The paper contributes to understanding the relationship between CSR and INE in a developing country context and highlights the importance of corporate reputation in this relationship. The findings suggest that companies can enhance their INE through CSR initiatives and that a positive reputation can strengthen this relationship further.

The study adds to the limited literature on CSR and INE in developing countries and provides new insights into the moderating role of corporate reputation in this relationship.

Thermal Tour As had been identified in the Second Report on Italian Tourism (1), the market for “thermal tourism” has developed its trends with further characterizations and differentiations:

The purpose of this study is to analyse the gender wage gap (GWG) in Spain adopting a labour market segmentation approach. Once we obtain the different labour segments (or idiosyncratic labour markets), we are able to decompose the GWG into its observed and unobserved heterogeneity components.

We use the data from the Continuous Sample of Working Lives for the year 2021 (matched employer–employee [EE] data). Contingency tables and clustering techniques are applied to employment data to identify idiosyncratic labour markets where men and/or women of different ages tend to match/associate with different sectors of activity and occupation groups. Once this “heatmap” of labour associations is known, we can analyse its hottest areas (the idiosyncratic labour markets) from the perspective of wage discrimination by gender (Oaxaca-Blinder model).

In Spain, in general, men are paid more than women, and this is not always justified by their respective attributes. Among our results, the fact stands out that women tend to move to those idiosyncratic markets (biclusters) where the GWG (in favour of men) is smaller.

It has not been possible to obtain remuneration data by job-placement, but an annual EE relationship is used. Future research should attempt to analyse the GWG across the wage distribution in the different idiosyncratic markets.

Our combination of methodologies can be adapted to other economies and variables and provides detailed information on the labour-matching process and gender wage discrimination in segmented labour markets.

Our contribution is very important for labour market policies, trying to reduce unfair inequalities.

The study of the GWG from a novel labour segmentation perspective can be interesting for other researchers, institutions and policy makers.

The purpose of this paper is to analyse the wage gap between temporary and permanent workers across the whole wage distribution, not just at the mean, and the evolution before and after the Great Recession on this gap in Spain.

An extended Mincer-type wage equation is estimated using ordinary least square regression and unconditional quantile regression. Then, the decomposition of the wage gap between workers with fixed-term and permanent contracts for each quantile is made using the Fortin, Lemieux and Firpo decomposition.

The results show that two workers, with identical characteristics, earn different salaries if they have a different type of contract. However, the wage gap is not constant across the wage distribution. The penalty for temporary workers is wider for higher wages. Moreover, the main part of the gap is due to observed characteristics, but other factors (unobserved characteristics and discrimination) become more relevant in the upper part of the wage distribution.

The study expands upon available studies for Spain in two points. First, it is the first paper to the knowledge that analyse both the wage gap between temporary and permanent workers across the wage distribution and its decomposition. Second, the paper explores what happened before and after the Great Recession. In the years that the paper analyses there is also a labour market reform.

This paper aims to analyse Barcelona City Council's tourism policy documents to detect how, through the influence of research, different pathways are produced to achieve social impact.

Using the case study approach, a qualitative content analysis is applied to review 31 tourism policy documents of Barcelona City Council.

The results show that the influence of tourism research on Barcelona City Council's policy documents occurs through the following pathways that drive potential social impact: the development of shared research programmes, joint projects, the creation of information exchange platforms, support for academia, the creation of debates, the founding of institutes, the referencing of scientific articles and studies commissioned directly by the City Council from higher education bodies for implementation in the city.

The originality of this paper is to highlight the social relevance of research and to contribute to raising awareness among researchers. The social impact of research is an under-explored topic in the field of tourism. Moreover, there is little research that conducts this analysis through policy documents.

Regional disparities in social risk levels threaten social cohesion in Spain, which cannot be justified by the territorial differences in social spending per capita. These divergences may encourage and spread nationalist positions and populist discourses. The objective of this paper is to examine the efficiency of social policies (health, education and social protection) aimed at reducing the risk of exclusion across Spanish autonomous communities.

The authors use data envelopment analysis (DEA) to compare each autonomous community. The analysis will determine whether the autonomies' resources (inputs or social spending in this case) are appropriately translated into goods and/or services (outputs or social cohesion), and which regions are more efficient in doing so.

This work contributes to sustaining DEA analysis in the study of social policy efficiency, as it reveals the regions that have better adjustments between social investment and social results from a global perspective, as well as from the different intervention areas. The authors also provide a ranking of regions based on their relative efficiency, estimating a possible margin of improvement in the results.

It is unusual to include the disaggregated analysis of social spending in efficiency studies using DEA at regional level. Therefore, this is an innovative analysis compared to most extended models that are mainly concerned with health or education expenditure, which are also considered in this study.

The aging population, a higher proportion of older adults (aged 65+), is considered a global and severe problem, while the information systems (IS) literature on detecting the relationship between the aging population and the development of electronic commerce (e-commerce) is limited and insufficient. Hence, the main objective of this paper is to examine whether an aging population can moderate the effect of infrastructure constructions on e-commerce sales and whether an aging population can affect e-commerce sales.

To investigate the relationship between the aging population and e-commerce sales, this study proposes two potential influential mechanisms: moderating the effects of infrastructure development on e-commerce sales and direct influence. Subsequently, a sample of 31 Chinese provinces from 2013 to 2019 is utilized to conduct regression analyses in order to examine these hypotheses.

The findings suggest that the development of urban transportation infrastructure and network constructions can significantly contribute to the enhancement of e-commerce sales, and the influence cannot be affected by aging population. Furthermore, it is noteworthy that an aging population can have a positive effect on e-commerce sales.

The findings can inform future infrastructure constructions by assessing the potential of infrastructure projects to boost e-commerce sales and examining whether this effect varies in an aging population context.

The findings substantiate the pivotal role of older adults in the e-commerce industry. Moreover, the obtained results establish a positive relationship between an aging population and e-commerce sales, thereby offering diverse perspectives on existing theories.

The purpose of this paper is twofold: to identify legislators’ policy on the mandatory, online proactive disclosure of information; and to identify environmental influences on behaviour in this respect. To implement these proactive policies on transparency included in the legislative frameworks, internet websites are being used as a means of disseminating this proactive information.

To achieve these goals, by application of the theories used to analyse the causes of information disclosure, the authors first developed an index of online proactive disclosure; then, by means of a regression analysis, the authors examined and tested eight hypotheses related to environmental variables.

The results obtained show that legislators have chosen to require scant online proactive information on which to base institutional legitimacy, and that in this respect they are influenced by how long the previous laws have been in force, by the level of public sector borrowing and by the degree of political commitment among the population.

The results obtained from this study will provide valuable information for future legislators and for civil society about information policies, clarifying the amount and nature of information that, according to the authorities, should be disclosed without the need for prior request. The paper is also intended to stimulate the development of further research in this area, by showing how different economic, political, social, cultural and institutional contexts influence the decisions taken regarding the public information that must be reported proactively to stakeholders.