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Challenge-based learning (CBL) is a didactic technique that aims to increase the knowledge and skills development of higher education students. The different situations that humanity faces make educational models evolve and adapt to reality and force faculty to be increasingly prepared and open to face current problems. The Tecnológico de Monterrey, the highest ranked private university in Mexico and the 155th in the world (QS World University Rankings, 2021), has implemented the Tec21 Educational Model based on four fundamental pillars: (1) CBL; (2) flexibility; (3) inspiring faculty; and (4) integrated and memorable education experiences. In this chapter, we describe the experience of implementing this education model. Our conclusions so far are that students acquire more knowledge in CBL classes than in face-to-face classes; however, faculty require an adequate training program, and there must be a prior design of the competency assessment instruments. Testing of various assessment instruments found that checklists and rubrics are the most accepted, appropriate, objective, and transparent in CBL courses, based on faculty and students' surveys. Finally, in the opinion of employers, students educated with CBL as a didactic technique have greater acceptance in the working world.

In the past months, the authors have experienced an exceptional global situation that especially affects the most vulnerable population. This paper aims to analyse the needs, strengths and good practices of the organisations that have continued to study with the migrant population during the health crisis. The main objective was to determine how the health, social and communication crisis has affected the management of the organisation itself, the communications with its direct beneficiaries, the communications with the rest of society, as well as the perception that organisations specialised in migration have about how media has communicated the information of COVID-19 and migrant population.

The authors have circulated a questionnaire with open questions that covered the four dimensions previously mentioned.

The results show the analysis of the answers of 11 of the most important national and international organisations in the field of migration and refuge that operate in Spain.

Key issues have emerged related not only to the principal management concerns, internal digital communication, the adaptability of external communication and the major effort required to provide information about migration but also to innovative good practices. That other third sector organisations focussed on migration will be able to apply in the future and in other geographic areas.

Since 2016, organized retailers in Colombia have struggled against a new retail format: Hard-discount stores. This sales channel fulfills essential shopping basket products with consistent low prices. To be competitive and preserve their market position, organized retailers must improve their processes and their pricing decisions. Promotions and discounts have been considered as an effective alternative to compete. This study analyzes the impact of joint prices decisions over the individual and global financial key performance indicators when a collaborative strategy is adopted. Our case study comprises a supermarket chain Colombian retailer and a consumer packaged-goods manufacturer to analyze its supply chain performance. The analysis considers different product categories (food, personal care, and cosmetics) and country regions. The results highlight that benefits are unequally distributed along different echelons and supply chain performance is affected when pricing decisions are made independently.

The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.

The sample selected represents the 376 non-financial firms listed on the Bombay Stock Exchange (BSE). With a 20-year time frame, the authors used the absolute value of discretionary accruals (McNichols, 2002) (DA) as a proxy for EM, which is inversely related to EQ. The authors analyzed data using OLS, fixed effect (FE), 2SLS and Panel-IV estimators.

The authors found that most audit attributes positively affect EQ. In the Indian context, joint auditor (JA), auditor size (A_SIZE), auditor fee (A_FEE) and auditor tenure (A_TENURE) have a negative association with EM indicating high EQ. In contrast, auditor rotation (A_ROTATON) positively affects EM confirming low EQ.

The present study uses Big-4 and its member firms as a proxy of auditor size (A_SIZE); instead, other bases may be taken for it, like the dominant audit firms in a particular industry in sample data, etc. The authors have started audit tenure from the base year, i.e. 2001, which may ignore the association of auditor and auditee just before 2001.

The study findings would enhance policymakers' willingness to prepare appropriate regulations regarding JAs and auditor rotation, which might improve financial market efficiency and reduce financial fraud among Indian corporates.

To the best of the authors' knowledge, this is the first study to incorporate “Joint Auditor” (JA) as a proxy for audit quality in the Indian context, which might significantly contribute to the literature.

The purpose of this study is to examine the impact of firm environmental, social and governance (ESG) rating scores on market perception and stock behavior from 2017 to 2021 while controlling for COVID-19 severity score.

The authors used panel regression models with robust standard errors based on cross-country and cross-industry sample of 1,324 ESG firms from 25 emerging countries across four regions. Four separate regression analyses are used. Hausman test is used to determine whether fixed-effect (FE) or random-effect approaches should be used in regression models. Lagrange multiplier test is used to test for time FEs, and F-test for individual effects to choose between pooled ordinary least squares model and FE. Two-unit root tests are conducted to check stationarity. Heteroskedasticity and serial correlation were controlled through a robust covariance matrix estimation.

The authors provide evidence that the stakeholder theory persists in emerging countries. Overall, the results suggest that firms’ stock behavior is positively associated with the level of environmental and social performance in the region. However, the results do not provide empirical evidence to support the link between ESG performance and stock market perception proxied by the price-to-sales ratio. The results suggest that Refinitiv and Bloomberg ESG rating scores have a positive impact on stock performance in emerging markets, albeit the Bloomberg rating score is insignificant.

Favorable impact of environmental and social performance on stock performance suggests that policymakers should take initiatives to raise awareness toward investments in ESG projects. Evidence shows that ESG stock performance in emerging markets does not insulate firms from the COVID-19 severity. Furthermore, this study highlights the inconsistency in calculating the ESG ratings, therefore, a more standardized approach is recommended to support investors seeking sustainable investments.

The findings have social implications for investors with proenvironmental preferences and nonpecuniary motives for ethical investments. Asset fund managers should develop ESG investment strategies to promote investor preferences that are linked to the proenvironmental and prosocial attitudes by increasing their investments in stocks of firms that behave ethically and support the environment. Furthermore, the findings show that investors pay a price for ethical and socially responsible investments as they are evaluating the environmental and social activities, hence, the firm ESG profile influences equity valuation and risk assessment.

The study extends the literature and provides evidence from the unique setting of emerging markets by analyzing the relationship between ESG rating scores and the COVID-19 severity scores on one hand, and stock behavior and market perception on the other.

The waste generated in the process of obtaining orange juice (J) may be used as a natural source of bioactive compounds, thus contributing to the profitability and sustainability of the process. To offer orange J as a dried matter would contribute to the integral valorisation of the J waste and also may expand the field of application.

To find out whether the JW matrix protects the bioactive compounds, the study compares the behaviour of the extracts of the compounds against drying with that resulting from drying the JW for further extraction. Dehydration was carried out at 25 or 50 C and gum Arabic (GA) and bamboo fibre (BF) were used as stabilising biopolymers (Bp). Vitamin C (VC) (L-ascorbic and L-dehydroascorbic acids [AA and DHAA, respectively]) and hesperidin (HES) were analysed before and after the drying.

The results suggest that to dry the JW gives a higher yield of bioactive compounds, which are also more stable, than when the extract is dried. Furthermore, both the higher temperature and the presence of the Bp favour the extraction of both VC and HES. In this way, all the waste from the orange J-processing industries is converted into a high-value product to be used for cosmeceutical or nutraceutical purposes and also as an ingredient for human food.

The utilisation of organic waste for use in human food, but also in other sectors, is part of the new economic model that aims to do away with the concept of waste as people know it, focussing on a new paradigm in which each resource is a nutrient for nature, industry or society.

The results suggest that to dry the waste gives a higher yield of bioactive compounds, which are also more stable, than when the extract is dried. Furthermore, both the higher temperature and the presence of the Bp favour the extraction of both VC and HES. In that way, all the waste from the orange J-processing industries are converted into a high-value product to be used for cosmeceutical or nutraceutical purposes and also as an ingredient for human food.

The chapter begins by examining the origins of sociology of sport in Spain, which dates back to the transition to democracy, during which period sport became transformed progressively from an object of social concern into an object of sociological study. It then goes on to analyse the main factors of activation in particular processes of university teaching staff accreditation which acted as catalysts for the set of processes that fostered the emergence of sociology of sport in Spain. Lastly, the principal study fields are analysed by grouping them into three areas: sport and society, social attitudes to sport and sport facilities and organisations. In the conclusion, an assessment is made of contributions made to the speciality as well as of sociology of sport’s progressive internationalisation, a rare phenomenon prior to 2005 which is now regarded as a major indicator of the maturity of the discipline.

The purpose of this study is to examine the effects of four different sport programs on various social and subjective health outcomes among prisoners.

Four different sport programs (endurance, strength, dance-like martial arts, soccer) were provided in 2020 and 2021 in a German prison. Participants completed paper-pencil surveys before and after the sport programs (n = 134 observations), including questions about potential social health (enjoyment of physical activity, interpersonal exchange, interpersonal trust, self-efficacy) and subjective health outcomes (health status, health satisfaction, well-being). Further information such as prisoner characteristics were added to the data.

Results of regression analyses show that the endurance program had a significant positive effect on interpersonal trust, while the soccer program had a negative effect. Subjective well-being increased significantly after the strength and the soccer program. The weekly sport hours before imprisonment had a positive association with enjoyment of physical activity and interpersonal exchange while being negatively related to health status and health satisfaction. Furthermore, the number of months of imprisonment before the survey, being a young offender, the prisoners’ body mass index, educational level and migration background were significantly associated with several social and subjective health outcomes.

This study analyzed the effects of different sport programs for prisoners on various social and subjective health outcomes, revealing differences across programs and outcomes. The findings suggest that sport can be a way to enhance prisoners’ social and subjective health, ultimately facilitating their rehabilitation process.