The aim of this article is to assess both the economic and social value of balneotherapy and spa tourism, being the first paper in carrying out this analysis. The study has been conducted in Maresme, a region of Catalonia, Spain. On the one hand, an Input-Output (IO) model with a Social Accounting Matrix (SAM) has been carried out to assess the economic value. On the other hand, a Cost-Benefit Analysis (CBA) has been used to monetise the social value in this region, taking into account, among other concepts, direct and indirect health profits, given that balneotherapy helps to alleviate various diseases. The results show that whereas the economic multiplier is 1.529 considering the direct and indirect effects and 1.712 taking into account also the induced effects, which are similar to health and medical tourism multipliers, social value generates additional positive value, given that the cost-benefit ratio is 1.858. The theoretical implications of the paper as well as the findings’ implications for policy so as to encourage investments in spa tourism are discussed.

Sporting events are a stimulant for the economy and for improving social benefits. This paper aims to estimate a sporting event’s economic and social impact through input–output tables and cost-benefit analysis methodologies. Tangible and non-tangible impacts, such as health benefits and the value of the host city’s tourism image are investigated. Using data collected from the MedSailing event in 2019, the results show a positive return from every euro invested in the sporting event both economically and socially. Additionally, the results related to the media impact of the sporting event are shown. A single figure of net returns to society enables policymakers to assess the social value of the investment itself and make decisions that improve the economic development of the territory.

Social economy companies in the times of crises: Entrepreneurship and survival

There is abundant international and national legislation requiring the inclusion of the gender perspective in higher education. This legislation is motivated by a social demand to avoid perpetuating gender inequality. This study investigates in detail the studies of economics and business in a Spanish university through an analysis of its activities and content from a gender perspective. Specifically, the teaching plans and their academic references are examined complemented with a qualitative analysis gathered through third- and fourth-year students focus groups. The results show how the gender perspective is only anecdotally present in the academic content and that bibliographic references and most of the senior academic figures are male, thus perpetuating the belief that knowledge is embodied in a masculine figure. The discussion groups with students confirm their lack of knowledge of the causes and consequences of gender inequalities, which makes them incapable of forming a critical vision of the economy and society. The results highlight the need to analyze aspects related to the transfer of current regulations to universities.

Purpose: This paper analyses new dynamics as teaching methodologies in the context of the degrees adapted to the EHEA. The aim of this study is double: to assess whether there is greater involvement in seminars with these new dynamics and to test if learning also experienced changes. Design/methodology/approach: To experiment with the introduction of innovative dynamic games in an introductory course in accounting. These new dynamics are applied during the academic year 2010-11 in the UPF. The design, implementation and evaluation of the methodology devised have followed three stages: 1) Game Design and adequate dynamic; 2) To test the games; 2) Implementation during the course. Findings: The results show that students value positively those dynamics improving their learning and creating greater involvement. Research limitations/implications: There are some contradictory results regarding the knowledge gained by the students. Another area to be explored relates to the skills that the teacher must have in order to manage this type of dynamics. Originality/value: In an introductory level of the Financial Accounting course the most common dynamics is solving exercises. Due to the nature of matter, these are closed so they not provoke discussion among students. However, you can use activities that allow greater participation, especially through dynamics or games. This paper shows that.