Current economic conditions and budget constraints in publicly funded biomedical research have brought about a renewed interest in analyzing the cost and economic viability of research infrastructures. However, there are no proposals for specific cost accounting models for these types of organizations in the international scientific literature. The aim of this paper is to present the basis of a cost analysis model useful for any biobank regardless of the human biological samples that it stores for biomedical research. The development of a unique cost model for biobanks can be a complicated task due to the diversity of the biological samples they store. Different types of samples (DNA, tumor tissues, blood, serum, etc.) require different production processes. Nonetheless, the common basic steps of the production process can be identified. Thus, the costs incurred in each step can be analyzed in detail to provide cost information. Six stages and four cost objects were obtained by taking the production processes of biobanks belonging to the Spanish National Biobank Network as a starting point. Templates and examples are provided to help managers to identify and classify the costs involved in their own biobanks to implement the model. The application of this methodology will provide accurate information on cost objects, along with useful information to give an economic value to the stored samples, to analyze the efficiency of the production process and to evaluate the viability of some sample collections.

Purpose: The purpose of this paper is to gain insight into the way leisure activities and soft skills relate to creativity in higher education. It determines which activities have a positive impact on the student body’s overall education. Previous research evidences the relationship between specific leisure activities and creativity performance in several scenarios. Our work applies a broad range of these leisure activities to find results within our own specific student population. Design/methodology/approach: The methodology is based on a survey of 303 Spanish students in Business Administration and Tourism. The study uses two instruments to measure the creativity of students, the Runco Ideational Behavior Scale (RIBS) and a three-dimensional construct that measures divergent thinking (originality, fluency and flexibility). Findings: The results reveal that the average for creativity is higher for those students participating in some of the activities proposed. A positive correlation was also observed between the number of leisure activities and the creativity measures analysed. This confirms that students participating in more leisure activities display higher levels of creativity. Finally, the results display that the vast majority of students are involved in some type of activity, but two of the interpersonal skills that companies appreciate the most (reading and writing) are performed by very few students. This is especially the case of writing. Originality/value: This study contributes to the pedagogical strategies that can be used in universities to motivate practising leisure activities as a mean of fostering creativity. It is important to note that the involvement of students in leisure activities can benefit from their integration into the labour market.