Organizational and financial transparency in the website of the foundations: an empirical study for Spain

Transparency in nonprofit sector and foundations, as an element to enhance the confidence of stakeholders in the organization, is a fact shown by several studies in recent decades. Transparency can be considered in various fields and through different channels. In our study we focused on the analysis of the organizational and economic transparency of foundations, shown through the voluntary information on their Website. We review the theoretical previous studies published to put to the foundations within the framework of the social economy. This theoretical framework has focused on accountability that make foundations in relation to its social function and its management, especially since the most recent focus of information transparency across the Website.In this theoretical framework was made an index to quantify the voluntary information which is shown on its website. This index has been developed ad hoc for this study and applied to a group of large corporate foundations.With the application of these data are obtained two kind of results, to a descriptive level and to a inferential level.We analyzed the statistical correlation between economic transparency and organizational transparency offered in the Website through quantified variables by a multiple linear regression. This empirical analysis allows us to draw conclusions about the level of transparency offered by these organizations in relation to their organizational and financial information, as well as explain the relation between them.

Clear hero and dark hero in the cinematographic narration

The role of the hero is changing, slightly irregular, but it’s purpose is constant. The line that separates good from evil is frequently so thin that sometimes the main hero can act in a negative way, casting doubts about his own nature in the pursuit of good. This paper aims to inquire into the character’s heroic condition showing two variations of this archetype in the context of postmodern cinema: the “clear hero”, and the “dark hero”. The former keeps the most traditional values of the hero, while the latter provides a dimension which distinguishes it from the previous one: his experience executing evil as a part of his process to heroici­ty. Postmodernity implies an ambivalence in the character’s identity which can be comparable to the hero’s role, and to his way of making good. The “clear hero” does not imply negative features in the active nature of the hero, whilst the “dark hero” does include them. Through the protagonists of Gladiator (Scott, 2000) and Batman Begins (Nolan, 2005) are offered both heroic perspectives based on a selection of their principal ac­tions which have been subjected to analysis according to some parameters: behavior, implication, and cause. The decisive action will also be signalized, according to the narration’s teleonomy in reason of the favorable or unfavorable sense for the hero. Finally, each character will be observed from its archetype. By analyzing their actions from these perspectives, we observe the clear hero and the dark hero as affordable categories for the heroic role.