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The purpose of this paper is to show evidence of the divergence of welfare outcomes in the European Union (EU) during the economic crisis, which made the European social model fail, and the convergence among European countries halt. This study reviews Sapir’s model for classifying European welfare state systems and adapts it to the new reality, taking into account Europe 2020 targets on poverty reduction and employment growth.

Two variables are used in the application of Sapir’s graphical analysis to European social models: the employment rate as efficiency indicator, and the people At Risk Of Poverty and/or Exclusion rate as equity indicator. Both efficiency and equity are present in Europe 2020 targets. In addition, a cluster analysis is applied.

The division of EU member states into four geopolitical social models has proved to be dynamic, changing in the period under analysis. As a consequence of the economic crisis and the fiscal consolidation, efficiency and equity levels across the EU are polarised between the Mediterranean and the Nordic models.

This paper shows the effects of the economic crisis in the EU, analysing the evolution between 2008 and 2014, and incorporating Eastern Europe new member states into the analysis.

This paper studies social inequality in the vital field of employment in Spain during the crisis period 2009-2014.

Factor analysis is used to build a synthetic index of employment exclusion. The starting information matrix collects data from a wide set of employment variables for all 17 Spanish autonomous communities and the autonomous cities of Ceuta and Melilla. Based on this information, four factors are extracted which explain employment exclusion in different situations of vulnerability, such as unemployment, temporality, poverty or low pay.

In the territorial ranking, Madrid, Basque Country, Aragon and Catalonia show the lowest risk of employment exclusion, whereas Ceuta, Andalusia, Extremadura and Canary Islands show the highest ones.

The main value of this research is that it confirms the need for coordination of public policies in order to foster social and territorial cohesion in Spain.

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 purpose of this paper is to provide a thorough assessment of the current statistical sources in Spain, as well as new indicators that extend and improve the European Typology on Homelessness and Housing Exclusion (ETHOS) to better address every housing exclusion situation.

The main categories of the ETHOS typology are reviewed: definition, subcategories and the availability of data and statistical sources in Spain. The assessment of the information available is carried out by considering objective and subjective indicators. Additionally, the inclusion of new subcategories is proposed.

The strengths and weaknesses of the ETHOS model when applied in the study of housing exclusion are highlighted, and the need to have an appropriate set of indicators for measuring housing exclusion is stressed. The ETHOS typology may be the reference conceptual framework to elaborate a system of housing exclusion indicators. However, it would be necessary to extent this model in order to cover some situations of exclusion risk owing to insecure housing for economic reasons and environmental degradation, and including the subjective assessment of the people affected by these processes.

This study implements the ETHOS methodology checking the statistical information available distinguishing between objective and subjective indicators. Further, this paper shows an integrated overview of the four main ETHOS categories (rooflessness, houselessness, insecure and inadequate housing) with the four types of housing restrictions (accessibility, stability, adequacy and habitability).

In this work, the authors present a review of mobile applications for event management available for smartphones with the iOS operating system. The objective of the work is to carry out an analysis of these applications, offering an educational point of view and filling a gap in the doctrine, as the authors are dealing with an academically still new subject.

First, the authors conducted a literature review regarding the impact of technology on event organizations. Second, the authors analysed mobile applications for event management, the results of which are presented in this paper. Particularly, its main characteristics, strengths and weaknesses are analysed. Finally, the authors present the design of an activity with one of the beforehand analysed applications, in order to see its contribution to event management education.

It has been possible to improve learning and acquire specific skills related to the subject of study. Specified event management applications offer a wide range of advantages to facilitate the planning and management of events.

The study provides practical implications for managers in the hospitality industry.

This study provides a deeper insight into the functionalities and usefulness of event management mobile applications.

This issue includes five of the best papers, from six different countries, presented in the Cladea Assembly of 2015. This introduction summarises the papers and presents an analysis of Latin American publications on management, and of the advantages and conditions for international collaboration. The first article looks at the positive impact of the decentralization of decision-making processes and the formalisation of work in the innovation of small and medium enterprises. The second studies the fear of failure in work and its relationship to demographic variables. The third analyses the impact of the domestic violence suffered by workers on customer services in Puerto Rican companies. The fourth discusses the relationship between teleworking and the work-family conflict, and finally, the fifth is aimed at optimising the management of dependent demand inventory systems.

This issue includes five articles chosen among the best papers presented at the Cladea Assembly of 2015 organised by Universidad de Valparaíso (Chile). The articles were sent in from Brazil, Chile, Colombia, Costa Rica, Spain, and Puerto Rico, and were the best assessed in the fields of organisational behaviour, leadership and human capital management, entrepreneurships and SMEs, technology management and innovation, and operations management and value chains.

The selection process began with the evaluation of the works sent to the conference for each topic. The author wish to thank the organisers, those in charge of each topic, and all the evaluators that helped select the best works. In particular, we thank Sergio Olavarrieta, José Ernesto Amorós, Jorge Ayala, Silvio Borrero, Daniel Cabrera, Reinaldo Calvo, Consuelo García, Valeska Geldres, Jorge Gilbert, Olga Pizarro, José Antonio Robles, and Jorge Tarzijan. Authors interested in publishing their articles were asked to send in a revised version. These new versions were then subjected to a double blind evaluation, and subsequent revisions until reaching the current publication. This has been a collective process in which dozens of academics from all the Cladea schools and countries have taken part.

Este número incluye cinco de los mejores trabajos presentados en la asamblea de Cladea 2015, provenientes de seis países. En la presente introducción se resumen y comentan los trabajos, se ofrece un análisis acerca de las publicaciones latinoamericanas sobre gerencia y de las ventajas y condiciones de la colaboración internacional. El primer artículo analiza el positivo impacto de la descentralización de las decisiones y la formalización del trabajo en la innovación de las PYMES. El segundo estudia el miedo al fracaso en el trabajo y su relación con variables demográficas. El tercero analiza el impacto en el servicio al cliente de la violencia doméstica experimentada por trabajadoras en empresas de Puerto Rico. El cuarto estudia la relación entre el trabajo a distancia en el hogar (teletrabajo) y el conflicto familia-empresa. El quinto se orienta a optimizar el manejo de inventarios en sistemas con demanda dependiente.

En este número publicamos cinco artículos escogidos entre las mejores ponencias presentados en la Asamblea de CLADEA 2015 organizada por la Universidad de Valparaíso (Chile). Los artículos provienen de Brasil, Chile, Colombia, Costa Rica, España y Puerto Rico, y fueron los mejor evaluados en los temas de comportamiento organizacional, liderazgo y gestión del capital humano, emprendimientos y PYMES (pequeña y mediana empresa), gestión tecnológica e innovación, y gestión de operaciones y cadena de valor.

El proceso de selección se inició por las evaluaciones que se hicieron en cada tema para aceptar los trabajos enviados a la asamblea. Debemos agradecer a los organizadores, a los encargados de cada tema y a todos los evaluadores que permitieron tener una selección de los mejores trabajos, en especial a Sergio Olavarrieta, José Ernesto Amorós, Jorge Ayala, Silvio Borrero, Daniel Cabrera, Reinaldo Calvo, Consuelo García, Valeska Geldres, Jorge Gilbert, Olga Pizarro, José Antonio Robles, y Jorge Tarzijan. Posteriormente desde esta revista procedimos a solicitar versiones revisadas a los autores que estuvieran interesados en publicarlos, versiones sometidas a evaluación doble ciego, que llevaron a posteriores revisiones hasta la publicación actual. Ha sido un proceso colectivo donde participaron docenas académicos de todas las escuelas y países de Cladea.

This paper discusses how the Heritage Place Lab (HPL) Pilot Phase, led by International Centre for the Study of Preservation and Restoration of Cultural Property (ICCROM) and the International Union for Conservation of Nature (IUCN) (2021–2022), supported La Antigua Guatemala (LAG) World Heritage Site as a case study to identify research gaps to strengthen HPL's management through a collaborative process between research and practice teams.

A qualitative method was adopted that followed the collaborative process proposed for the HPL Pilot Phase. An adapted version of the Enhancing Our Heritage (EoH) Toolkit 2.0 (forthcoming) was applied. The HPL served as an incubator for on-going research projects, with LAG acting as one of eight case studies.

To achieve sustainable development at the site, strengthening the governance model is a priority. This should focus on adopting a more comprehensive management approach that includes the surrounding areas and new values that have been identified since the approach's inscription in 1979 as well as addressing the impacts of climate change.

The study finds that this task is essential to widely disseminate and follow up the findings made between researchers and site managers as well as to propose a new governance model alongside associated changes in conservation and municipal and national legislation. Therefore, long-term political support and commitment from institutions, authorities and stakeholders involved in the management and conservation of LAG will be essential.

All sectors and institutions in the local community should be involved in the conservation and development of LAG and its surrounding areas. Local communities should benefit from a more effective and inclusive model of governance that recognises and enhances the communities' values as part of communities' identity and quality of life. Climate change mitigation and risk-prevention programmes should also be put in place.

To date, research in LAG has been disparate and has not responded to LAG's management needs that result from LAG's complexity as a living historical city. This paper demonstrates the contribution that collaborative work can make between researchers and site managers to identifying, prioritising and proposing solutions to the challenges facing World Heritage Sites.

Survivability capital is a unique resource resulting from the “familiness” constituting an inherent feature of family firms. Familiness represents the ability of family members to reinforce the financial and non-financial resources of businesses facing threats to their economic existence. This work proposes and examines various dimensions of the survivability capital construct, verifying whether family firms expecting deterioration of their economic situation or problems with survival due to the COVID-19 crisis can mobilise sufficient capital to survive.

This article provides empirical evidence based on a cross-sectional online survey of 167 Polish family firms, conducted at the beginning of the COVID-19 pandemic. The method (scale) of survivability capital measurement was elaborated and validated using principal component analysis (PCA) and confirmatory factor analyses (CFA). Next, the mobilisation of the different dimensions of survivability capital was examined using PLS-SEM modelling.

The survivability capital of family firms is composed of two dimensions: internal (based on directly involved family members) and external (based on not directly involved family members). Family firms facing crisis-induced deterioration of the economic situation engage its internal component. Subsequently, family firms forecasting decreasing probability of survival during a crisis try to engage both the internal and the external components of survivability capital. Such behaviour is in line with the resource-based view as well as with the sustainable family business theory.

To the best of the authors' knowledge, this is one of the first studies to examine analytically the survivability capital construct. While previous studies mentioned the existence of survivability capital, this study attempts to introduce its various dimensions and test the mobilisation of survivability capital during the COVID-19 crisis.

In this paper we analyse the effect on unconditional conservatism of the mandatory adoption of International Financial Reporting Standards (IFRS) by the European listed firms in January 2005. Under the hypothesis that accounting regulation influences the accounting conservatism, we use a non-market-based measure of unconditional conservatism – the accrual-based measure proposed by Givoly and Hayn (2000) – to test this effect, controlling for the other determinants of the unconditional conservatism found in the accounting literature.

We use a panel data of 10 years and 96 non-financial listed firms in the Spanish stock market in which the differences between local GAAP and IFRS are more important. A pre-estimation analysis of the data reveals that GLS with random effects is the correct estimation procedure. However, to try to deal with the likely endogeneity in the set of variables, the authors perform an estimate with a dynamic estimator for panels with few periods and many individuals where the independent variables are not strictly exogenous.

As expected, results show evidence that support a significant reduction on the unconditional conservatism of firms in the sample due to the adoption of IFRS. This evidence is relevant to equity market, debt market and corporate governance users of the financial information, and also for the policymakers who can assess the effects of their mandate.

Results shown in this paper have all the limitations of system-, country-, sample- and event-specific studies but, along with many others drawn in alternative contexts, may help to correctly understand both the time-evolution and cross-sectional country differences of firms’ unconditional conservatism.

The study represents the first analysis of the effect of the adoption of IFRS on unconditional conservatism of the European listed companies using a non-market accrual-based measure. Results are not influenced by the dynamics of the stock market and, by comparison, allow us to analyse this influence in results provided by using market-based measures of the unconditional accounting conservatism provided by previous literature.

Recent qualitative social research about Mexican families and gender relations underlines the fact that changes in male involvement in domestic life have occurred and that significant changes in paternal responsibilities have been reported, especially among younger fathers with high educational levels and living in urban settings. Significant lags have also been detected in rural and indigenous communities regarding women’s status and the reduction of gender gaps.

On the basis of this, we analysed data from the 2014 National Time Use Survey of Mexico in order to determine whether there are significant differences in the time spent on child raising between rural and urban fathers. We also used a regression model to measure the effect of the place of residence and other socio-demographic characteristics on Mexican fathers’ level of involvement in raising their children.

Our results updated the indicators on the generational change in fathers’ collaboration in childcare and show that fathers living in urban settings are more involved – measured in time effectively spent in child raising than their rural counterparts. Furthermore, the occupations of fathers and especially that of mothers are of particular interest as factors that encourage or discourage greater male involvement in child raising.