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The purpose of this paper is to analyse the influence of the environment on the financial performance in public sports agencies at the local level.

The influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by several regression models.

The results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance.

The main limitation of this study is the possible existence of other non-controlled environmental variables. However, this study approaches genuinely the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other researches in different countries or regions.

The information provided in this study will be of great importance for managers to select more objectively other entities in benchmarking development.

Finally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.

El objetivo de esta investigación es analizar la influencia del entorno sobre el rendimiento financiero de las agencias de servicios deportivos municipales.

Se ha analizado la influencia del entorno socio-demográfico, socio-económico y político sobre la condición financiera de las agencias de servicios deportivos municipales en España, del 2003 al 2011, a través de diversos modelos de regresión.

Los resultados muestran una influencia negativa del tamaño de la población y una influencia positiva de los impuestos municipales per cápita. La influencia del contexto político no queda demostrada. Sin embargo, el conjunto de variables utilizadas solo explica un pequeño porcentaje de la varianza.

La principal limitación de este estudio es la posible existencia de otras variables del entorno que no han sido controladas. Sin embargo, este estudio es pionero al analizar la influencia del entorno en agencias deportivas, lo cual conlleva implicaciones de investigación ya que muestra información para ser contrastada con nuevos estudios en otros países.

La información proporcionada en este estudio será de utilidad para los gestores, al poder seleccionar de forma más objetiva otras entidades para el desarrollo de actividades de benchmarking.

Por último, este estudio utiliza una base de datos no explotada, redireccionando los estudios de gestión del rendimiento a otras áreas de servicios concretas como la deportiva.

The purpose of this paper is to analyse the ways clients find out about a sport centre and the factors that lead them to enrol and influence their satisfaction with their membership. A secondary objective was to determine the reasons for continuing to attend a sport centre and how they influenced satisfaction towards achievement. Finally, the authors aimed to identify differences between reasons for enroling and reasons for continuing at a sport centre.

A specially developed 16-item questionnaire was sent to 125,000 clients and 21,043 responses were obtained.

Clients who found out about the centre through a recommendation or the internet were 25 per cent more likely to be satisfied with it than those who knew of the centre due to proximity. Similarly, clients who had a specific motive to continue using the centre, for example, to prepare for a sports competition were twice as likely to be satisfied with their membership as any other group (p<0.001).

It identifies a set of research priorities for the journal and the field.

In conclusion, the option of staying fit is established as the most effective recruitment method for retaining clients at the sport centre.

This paper intends to do is to establish the bases of information and knowledge for the treatment of high motives, as well as for managers of sports centres to remodel their strategies of marketing to attracting customers.

Research shows that innovation is imperative for business competitiveness and that entrepreneurs are stimulators of innovation. This is particularly true for younger entrepreneurs, who are recognized as having technological savvy, high dependency on the web, low fear of change and high zeal for challenges. However, not all businesses headed by younger entrepreneurs innovate, and research on younger entrepreneurs' innovation is lacking. This study assessed the main drivers of innovation in a sample of young Canadian entrepreneurs leading businesses in the initiation phase.

A sample of young Canadian entrepreneurs leading businesses in the initiation phase has been employed. This study is based on younger entrepreneurs and draws on the definition of generations Y and Z (Taylor and Keeter, 2010). It examines the initial stage of a business, up to 3 years. The sample includes 100 adults (65% female), whose ages ranged from 18 to 34 years. The drivers to innovate included external support (e.g. mentoring, funds, accelerators) and internal factors, including psychological attributes (i.e. risk-taking) and entrepreneurial motivations. Regression and structural equation modeling analyses have been conducted.

The findings revealed that entrepreneurial motivations for achieving self-fulfillment and contributing to the world, which are prevalent among younger generations, fostered innovation both directly and indirectly through the mediating effect of external support and risk-taking. External support fostered innovation not directly but through the mediating effect of risk-taking; in contrast, internal factors directly propelled innovation. This finding demonstrates the significance younger generations attribute to internal factors over external factors in the quest for innovation.

This study can be an intriguing starting point for future studies to examine in more depth the intertwined role of external and internal factors in accelerating innovation among younger entrepreneurs. Studies could examine various psychological attributes and professional and business capabilities (Zahra, 2021) as well as external factors.

Our findings add to this literature in stressing the need to strengthen risk-taking among younger entrepreneurs, which is affected by external support and produces innovation; and reinforce the relevance of the resource-based view in revealing younger entrepreneurs' avenues to develop innovation, pinpointing external support as contingent on motivation and demonstrating the role of risk-taking in the pursuit of innovation.

This paper aims to analyze how the legitimacy of the policy of external quality assurance (EQA) in Colombian higher education has evolved over the past 30 years through an examination of its two main instruments: the compulsory control of minimum quality standards for academic programs and institutions (registro calificado) and accreditations of excellence for programs and institutions.

Based on the methodology of process-tracing, this paper offers a review of the main sequences of the policy of EQA in Colombian higher education: the origins (1990–1998), the expansion (1998–2011) and the contestation (2011–2021). In each sequence, the sources of the substantive and procedural legitimacy of the policy are analyzed. This analysis is based on qualitative data comprising semi-structured interviews with key informants, online information from the 2011 and 2018 student protests and official documentation.

The policy of EQA in Colombian higher education had relatively high levels of substantive and procedural legitimacy during the first two sequences. However, the situation has become more ambivalent since 2011. On the one hand, internal contradictions and student movements’ growing criticism of neoliberal policies have undermined some of the foundations of this policy. On the other hand, higher education institutions and the Colombian Government still have a positive perception of EQA and have recently revisited the policy to address some of its shortcomings.

From a conceptual standpoint, this paper advances our understanding of how quality assurance in higher education gains, sustains or loses legitimacy by discussing and testing typologies of legitimacy in the analysis of a national system of EQA. From an empirical perspective, this paper provides a diachronic analysis of EQA in Colombian higher education, a case that has primarily been studied through a technical-rational perspective.

Avant‐propos sous les auspices de l'Institut international de Coopération intellectuelle, paraissait en 1934 le t. I, consacré à l'Europe, du Guide international des Archives. Le questionnaire envoyé à tous les États européens comportait sous les points 4 et 6 les questions suivantes: ‘Existe‐t‐il un guide général pour les diverses catégories d'Archives ou des guides particuliers pour l'une ou l'autre d'entre elles?’ et ‘Existe‐t‐il des catalogues imprimés, des publications tant officielles que privées, susceptibles de constituer un instrument complet de référence pour tout ou partie importante des fonds d'archives?’ Les réponses des divers pays à ces questions, malgré leur caractère très inégal, ont fait du Guide international un bon instrument d'information générale sur les Archives. Malheureusement les circonstances ont empêché la publication du volume consacré aux États non européens, tandis que le temps qui s'écoulait tendait à rendre périmés les renseignements fournis sur les Archives européennes.

In this survey we present (after an Introduction) a guide to the major doctrinal trends of Spanish accounting of the period, classified in various categories: different views of the scientific nature of accounting, dominant theories, purposes of accounting, special areas, views on classification and on the recording of transactions, views on valuation and depreciation, cost accounting, inflationary issues, auditing, accounting terminology, historical concerns, and the practical orientation of publications. A separate section offers further details about prominent Spanish scholars; it is followed by the conclusion. The latter indicates that during the period under investigation, Spanish accountants contributed little to novel accounting thought, but strongly relied on French and Italian doctrines, though neglecting German ideas. Despite of this, Spanish accountants were aware of many theoretical and instrumental novelties of the day, and applied them without substantial delay to their own environment.

The purpose of this paper is to identify the CSR practices developed by Mexican family and non-family MSMEs. The study also aims to compare the CSR practices carried out by family and non-family businesses in a country with an emergent economy.

The paper opted for an exploratory study using a sample of 384 businesses was selected in the southern state of Quintana Roo, Mexico, distributed in 245 family and 139 non-family businesses and a questionnaire was applied directly to the managers/owners.

The results show that family MSMEs develop CSR practices to a higher extent than non-family ones, mainly on environment and societal dimensions. In addition, CSR practices in family-owned enterprises develop to a higher extent when the manager/owner has more years of experience in the business, has a higher university education and the size of the business is larger.

The study was developed exclusively with a MSMEs sample with a scope only on the southern part of Quintana Roo, Mexico; the shortage of business databases and the stratification of businesses based exclusively on the number of employees. This work presents information that contributes to the state of the art, broadening the existing literature related to CSR in businesses of a country with an emergent economy and an environment where the tourism and commercial sectors predominate.

This paper provides information to government institutions for the establishment of public policies targeted for an increase of CSR activities by businesses in the area. Manager and/or owners can understand the importance of implementing CSR activities within the business as a competitive strategy. It is also important for universities, professors/researchers and for all interested parties.

This paper provides theoretical and empirical evidence about CSR practices carried out among family and non-family MSMEs in an emergent economy.

This study aims to identify how Spanish consumers’ extrinsic preferences for food have evolved by examining the extant literature on food preferences in Spain, focusing on food-related attributes and food-related values.

This study is based on a synthetic review of the extant academic literature on Spanish consumer preferences for food-related attributes and food-related values from the mid-20th to the 21st century. This study uses key economic and social milestones that are most likely to influence food value chain actors to show how consumer preferences have evolved over the study period.

Spanish consumer food attribute preferences expanded as the food sector of the nation continued to grow, and value preferences showed a similar pattern from the mid-20th to the 21st century. The drivers of these preferences were trust, lifestyle, education (campaigns), sociodemographic factors and purchasing power.

Evaluating the extant literature’s contribution to consumer preferences for food-related attributes and values is important because it can aid in understanding the hierarchy and variety of consumers’ food preferences as well as the factors that drive these preferences. To the best of the authors’ knowledge, this study is the first to explore how Spanish consumer preferences evolved between the mid-20th and 21st centuries.

The purpose of this research study was to seek new forms of public libraries helping with the integration of migrants. It comprises a comprehensive and up-to-date bibliographic review and an empirical study involving the librarians and native and migrant users of public libraries in Spain leading to the design of guidelines for library services targeted at migrant users that can help foster the integration of this group of the population.

The bibliographic review analyses studies of whether migrant users see the public library as a place of meeting and interchange as well as a fundamental institution providing them with services, meeting their information requirements and offering them challenges and projects. The empirical investigation contrasts this theoretical information by administering three questionnaires (one for librarians, one for native users and one for migrant users, with a total of 45 items) focused on the relationship between public libraries and migration. A total of 20 public libraries over the territory of Spain were selected in accordance with diverse criteria, and a total of 233 completed questionnaires were collected.

The main results of the empirical research indicate that the greatest proportion of migrant users go to Spain’s public libraries on the recommendation of friends and/or relatives. They use them mainly as a place of study, visiting them at least twice a week, even though the representation of collections and specific services for this group is very sparse (only 5% of the collection of the libraries analysed are in a foreign language). On the other hand, the satisfaction expressed towards both the general services of the libraries and the help provided by their librarians is scored highly, getting mean scores of 4.45 and 4.40 out of 5, respectively.

This work not only includes an exhaustive bibliographic review of the relationship between public libraries and migrant users and an empirical investigation carried out in Spain with librarians, native users and migrant users, but also presents a decalogue of guidelines for the design of a range of services focused on the specific needs of the migrant population, thus favouring their integration in the host country.