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The success of companies and the recognition by the community in which they are inserted depends on the confidence that the company generates in this community and the approach to local development formulated by the community. In this sense, the impacts of CSR and the recognition of the company as an important agent within the community forge the reputation of the company in terms of its management and interrelations with the community. To analyze the factors that influence the recognition and legitimacy of companies by communities, this paper analyzes the communities' perception of territorial development and the impacts of CSR activities agreed in the social licenses in the context of Law 21/1991 on Prior Consultation in the Colombian Caribbean. Communities value investment in training and education from primary school to professional training, as well as income-generating practices. They also value respect for their culture, race, customs, and environmental wealth. CSR actions in healthcare do not provide greater legitimacy to the company. The same is the case with actions aimed to improve the relationship between suppliers and companies, as well as to strengthen the leadership of the community. [ABSTRACT FROM AUTHOR]

Using as a starting point the close relationship between the concepts of governance, control and public auditing, this article puts forward the idea of introducing a set of roles and measures in the exercise of external performance auditing, one which would raise the efficiency of audit control in the field of governance. Specifically, it posits a hypothesis regarding how these proposals make a contribution to two essential aspects of local public life: citizens' participation and the fight against fraud. The work takes Spain as the scene and analyzes its deficiencies and opportunities from a reformist viewpoint. The empirical analysis takes into account the opinions of the main interest groups in local government: internal and external auditors, local politicians, public managers and members of the public represented by local participatory committees. In this way the writers aim to make a contribution to the slim amount of empirical literature existing in this field and suggest ways to make improvements in the professional field of auditing and its national configuration. [ABSTRACT FROM AUTHOR]

This article analyzes the shortcomings affecting social services in Spain and highlights how the control function contributes to transparency and efficiency, with the consequent improvement of citizens’ confidence. The results from a survey are presented, reflecting the opinions of the statutory auditors in Spain as to these matters. [ABSTRACT FROM PUBLISHER]

Simple Summary: Spain is the fifth largest beef cattle producer in the European Union. Animal tuberculosis (TB) is one of the primary limitations of beef cattle farming in the affected countries. The closed herd policy is an effective tool against animal TB, being based on rearing the calves born on the farm for replacement. When the disease appears on a farm, a series of decisions must be taken that will cause substantial losses for three main reasons: First, the final balance generated by the slaughter of infected animals; second, the lower sales revenue derived from the replacement of the slaughtered cattle; and third, the costs incurred from immobilizing the rest of the animals in the herd. Quantifying the impact of TB is determined by the loss of profit, with the consequences being different in relative terms depending on each farm, where those with larger numbers of head of cattle are more resilient to a given number of positive cases. It also contributes to the debate about the optimal balance of cost sharing between the government and farmers. Pasture-based livestock farming generates income in regions with limited resources and is key to biodiversity conservation. However, costs derived from fighting disease can make the difference between profit and loss, eventually compromising farm survival. Animal TB (TB), a chronic infection of cattle and other domestic and wild hosts, is one of the primary limitations of beef cattle farming in some parts of Europe. When an animal tests positive for TB, a loss of profit is caused in the farm, which is due mainly to the animal's slaughter, replacement of the slaughtered animal and the need to immobilize the rest of the herd. We estimated the economic impact in terms of loss of profit as a result of incremental costs and forgone incomes. We show that farms with a larger number of heads are more capable of dealing with the loss of profit caused by the disease. The quantification of the loss of profit contributes to the ongoing debate on the co-sharing of TB costs between government and farmers. The compensation farmers receive from the public administration to mitigate the economic effects of the disease control interventions is only intended to balance the loss due to slaughter of the infected cattle, being the loss of profit a more global concept. [ABSTRACT FROM AUTHOR]

This study presents an analysis of the entrepreneurial competences of second- and fourth-year undergraduate students at the University of Castilla-La Mancha (UCLM), under the framework of the Entrepreneurial Teachers Network, an ongoing project at this institution. The analysis of a sample of 1874 students identified three profiles of competences of students at the UCLM. The first profile is related to competences in performing and resolving activities, the second is related to risk aversion and uncertainty management and the third is associated with the capacity for teamwork. Furthermore, it was found that the competences related to implementing and performing activities significantly influence job creation as they exhibit a positive relationship with the intention of creating a company in the first three years after graduation. Emotion-related competences also exhibit a significant effect on entrepreneurial intention, although this association is negative. Finally, relation-based competences were found to have no impact on entrepreneurial intention. [ABSTRACT FROM AUTHOR]