This paper shows the general perceptions of Spanish university stakeholders in relation to the university’s annual reports and the adequacy and potential of intellectual capital reporting. To this end, a questionnaire was designed and sent to every member of the Social Councils of Spanish public universities. It was thought that these participants would provide a good example of the attitude of...

This study aims to assess the economic costs of COVID-19 and state emergency implemented by Government Mozambique, relying on a social accounting matrix. It produces numerical results that represent direct effect (or ‘shocks’ to) economy associated with pandemic. We distinguish four channels—supply, demand, investment, export—by which other efforts influence activity. Our simulation suggests Mo...

A company CSR commitment, as stated in its Social Report is, actually, perceived by its stakeholders?And in what measure? Moreover, are stakeholders satisfied with the company CSR efforts? Indeed, business returns from Corporate Social Responsibility (CSR) practices, such as company reputation and customer loyalty, depend heavily on how stakeholders perceive the company social conduct. In this ...

Spectral graph theory gives an algebraical approach to analyze the dynamics of a network by using the matrix that represents the network structure. However, it is not easy for social networks to apply the spectral graph theory because the matrix elements cannot be given exactly to represent the structure of a social network. The matrix element should be set on the basis of the relationship betw...