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.

Use and access to ICT in students of public secondary schools in Chihuahua City, Mexico: inclusion in teaching and digital literacy

This paper addresses the issue of the digital divide in students of public secondary schools at Chihuahua City, Mexico. It seeks to identify potential inequality of opportunities with regards to subjects’ access to information, knowledge and education through the ICT (internet, mobile telephony, broadband and television). The study takes three schools as investigative stage, using the survey as a data collection instrument, identifying patterns of behavior regarding: general knowledge of them, access to computer equipment and internet, and characterization of their use. Other aspects of analysis are the identification of the educational level of parents and access to technology resources available for academic and non-academic purposes in various application areas (home, school and social environment). The proposal concludes, that it is through the recollection of alternatives suggested by the teachers themselves to incorporate ICT for teaching purposes in a systematic and planned fashion, whose greatest reflection manifests in better digital literacy indicators.

Net-surplus as a useful tool to analyse financial information in co-op societies

This paper aims to analyse a sample of Galician co-ops to verify whether or not it is possible to deduce different financial behaviours among co-op partners from the amount of net-surplus. To this end, our study adds net-surplus to the variation registered in some account entries so that other residual incomes yielded by the co-op may be considered. The distribution of these revenues shows that partners do not usually choose to fully anticipate residual incomes. This reveals that some firms follow a positive net-surplus strategy, which is actually different from the null net-surplus strategy asserted by the classical financial theory. Furthermore, results show that differences between both strategies are statistically significant. This opens a path to future research on determinants explaining why co-op partners voluntarily renounce to anticipating these residual incomes. Such behaviour only arises when yearly accounts render a positive result, thereby making the accounting net-surplus a useful tool to analyse financial information in co-op societies.