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.

Contemporary Transformations of the Relations between Politics, Culture and Religion in Western Europe. Some Notes on the Spanish Case

According to Tilly, two laws shaped the process of transformation undergone by Western European societies since the Peace of Westphalia until the end of the 20th century: their increasing inner homogenisation and their growing heterogeneity between them. Cultural inner homogenisation affected, fi rst, those ethnic groups living within the territories of the said states. The second phase of homogenisation impinged on those groups that immigrated after World War II. This process followed different models according to the country considered, but the 1973 oil crisis revealed their general lack of success. During the last quarter of the 20th century and onwards, these European societies have been altered by two progressive and contradictory global logics: a process of cultural homogenisation at the world level (rather than society level) and a process of cultural re-creation led by those groups with an immigrant background, who have reacted against their integration shortcomings by searching for new sources of social and personal esteem in their respective cultural and religious traditions. This paper seeks to clarify these processes from a social differentiation and political representation theory perspective. The latter becomes indispensable, as the said processes have happened in a context in which the structure of relations (i.e. communication) between civil society and the democratic political sphere have experienced a radical crisis. In this way, the complex relations that exist between civil society, culture, religion and politics in these Western European societies are depicted.