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Purpose: Academic institutions have the power to generate positive change by implementing sustainable development initiatives. This study aims to make a holistic assessment of the universities' sustainability practices by explicitly focusing on equality and communication and by providing a general model for a university sustainability structure. In this context, the following questions were taken as references: How are the sustainability management mechanisms of universities? What are universities' practices regarding "gender equality and equal opportunities"? How do universities integrate education, training, R&D and community development activities into their systems to be sustainable and how do they manage sustainability communication? This study aims to present an exemplary model for universities planning to develop a sustainability system and integrate the sustainable development goals (SDGs) into their ordinary work structures. It draws an exhaustive picture of what a sustainable structure and equality practices for universities look like by providing data about basic development areas regarding sustainability and social development. Design/methodology/approach: This paper examines universities' general sustainability system from a holistic standpoint to illustrate the implementation of sustainability practices within the universities' plans and structure. In this qualitative research, the descriptive case study method is used. For this purpose, purposive sampling method is used where Jaume I University (Universitat Jaume I [UJI]) is selected as the sample due to its higher rankings despite its young age and its commitment to sustainability and equality. UJI is a public higher education and research university established in 1991 and is located in Castellón de la Plana in Valencia region of Spain. Its vision is to be a leading institution contributing to the social, cultural and economic aspects of sustainable development and to promote innovation, entrepreneurism, internationalization and social responsibility. It also has an non-governmental organization (NGO) working on equality. Three main data collection methods of descriptive research are used: (1) analysis of academic literature on sustainability in higher education institutions (HEIs); (2) document review: this review includes the systematic analysis of the case study university's documents such as strategic plans, workflow charts, procedures and protocols of the related units. These documents were analyzed in a multidimensional way, and all related reports were examined comparatively. (3) Observation and semistructured interview notes: The interviews were conducted with nine unit managers and some academics working on this issue to obtain details surrounding the collected data. With this method, it became possible to obtain detailed data about the strategy and practices of the institution and identify the relationship between them. The research was conducted between April 2022 and September 2022. Findings: According to the data, the main topics within the sustainability structure can be classified as (1) "sustainability in teaching system", (2) "sustainability in research, development and innovation research, development and innovation (R&D&I) activities", (3) "sustainability in management structure", (3.1) governance, (3.2) ethics, (3.3) equality, (3.4) social responsibility and sustainability management and (3.5.) "networks and collaborations", (4) "sustainability communication" and (5) "community development." Each main heading includes subitems. In this context, 12 s subheadings and a total of 51 indicators under them have emerged. In addition to these, additional recommendations have been developed as a result of the analysis. This study's findings reveal that sustainability is related to each unit of the university and that every unit engages in practices for sustainability. However, for holistic sustainability management, all practices should be coordinated and integrated according to a strategic goal. The current situation and strategic goals related to sustainability should also be defined in line with the university's priority issues and stakeholders. Moreover, to achieve greater success and visibility, effective communication plays an important role. As such, alongside the conventional communication systems of academic units, it is crucial to establish a dedicated sustainability communication system as a distinct department. Research limitations/implications: This research is based on a case study method and is limited to the case of Jaume I University. Originality/value: To the best of the authors' knowledge, this research is an original study designed in line with the in-depth analysis of all systems of a university and also the data obtained through face-to-face interview methods. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to estimate tax evasion and its impact on progressivity, redistribution and the measurement of inequality, using microdata from the Spanish income tax for 2001-2004. Design/methodology/approach - The approach follows Feldman and Slemrod (2007) by exploiting the relation of charitable donations with the composition of income but introduces two methodological innovations, which could be useful for further studies: correction for sample selection with a Heckman twostep setting and the calculation of different evasion rates for top incomes with an interaction term. Findings - Evasion in capital incomes was significant throughout these years. Financial incomes were reported at around 50-70 per cent of their real value, with the lowest estimates corresponding to the top decile. Revenues from fixed capital display similarly low compliance rates for the top 10 per cent. Tax evasion in selfemployment incomes (direct assessment) is estimated at 20 per cent for 2001. Mostly because of a composition effect, this means that fraud was higher at the top of the income distribution, thus having a regressive impact. Inequality statistics and top income concentration estimates should, therefore, be revised upwards. Originality/value - This is the first paper to estimate the distributive impacts of tax evasion in Spain, and one of very few internationally. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to explore the effects of changes in employment regulation in Spain on individual labour market trajectories. It is well known that the Spanish labour market has been strongly hit by the 2007 recession. Furthermore, after 2010 and in the benchmark of “austerity”, several reforms were implemented to further flexibilise employment regulation. At the same time, public sector budgets suffered severe cutbacks, that impacted working conditions and prospects of public sector workers. These reforms were implemented by different governments and substantially changed previous existing patterns of employment. This paper explains how these reforms have reinforced previous existing trends towards greater flexibility and weaker employment protection and how they lead to a shift in the position of work in society.Design/methodology/approach The emerging patterns that these changes provoked are illustrated thorough data from narrative biographies of workers affected by a job loss or a downgrading of working conditions. The workers of the sample had relatively stable positions and careers and were affected by changes that substantially modified their paths.Findings The paper shows how reforms have expanded work and employment insecurities and have broken career paths. It demonstrates how the reforms have weakened the position of work and organised labour in society and how, when institutional supports are jeopardised, the capacity to plan and act is harassed by the traditional social inequalities.Originality/value The paper enhances the knowledge about the impact of institutional changes by analysing their effects in individual working lives by means of narrative biographies. [ABSTRACT FROM AUTHOR]

Purpose -- This paper studies social inequality in the vital field of employment in Spain during the crisis period 2009-2014. Design/methodology/approach -- Factor analysis is used to build a synthetic index of employment exclusion. The starting information matrix collects data from a wide set of employment variables for all 17 Spanish autonomous communities and the autonomous cities of Ceuta and Melilla. Based on this information, four factors are extracted which explain employment exclusion in different situations of vulnerability, such as unemployment, temporality, poverty or low pay. Findings -- In the territorial ranking, Madrid, Basque Country, Aragon and Catalonia show the lowest risk of employment exclusion, whereas Ceuta, Andalusia, Extremadura and Canary Islands show the highest ones. Originality/value -- The main value of this research is that it confirms the need for coordination of public policies in order to foster social and territorial cohesion in Spain. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to apply an intersectional analysis to assess the impact of structural factors on the risk of being a NEET for youth in Spain. The author study if inequalities have changed after the economic crisis, once youth policies designed to improve the Spanish school-to-work transition (SWT) system were implemented. Design/methodology/approach: Drawing on microdata from the Spanish Survey on Income and Living Conditions, the paper compares the probability of becoming not in employment, education or training (NEET) of young men and women born inside or outside Spain and living in different types of households. Findings: Although unemployment rates have improved since the end of the crisis, the situation regarding youth employment, poverty and inequalities remains challenging. Gender and other structural differences are usually ignored in policy debates and in the measures adopted to fight youth unemployment, leading to the persistance of inequalities. Research limitations/implications: The analysis illustrates new lines and trajectories in the segmentation of youth labor markets along the lines of gender, household and country of origin. Practical implications: The findings highlight the need for introducing an analysis of the different sources of vulnerability in policy designs in order to promote a real and sustainable change in SWTs. Originality/value: The contribution of this research to the literature on NEET and SWT is to introduce a framework that allows for the intersectional analysis of gender and other structural inequalities. [ABSTRACT FROM AUTHOR]

Purpose - The purpose of this paper is to analyze the application of EU programmes that seek to help women to set up their own businesses and discuss how public measures can help full integration of women into all walks of society, especially within jobs that correspond to their skills and capabilities. Design/methodology/approach - After a literature review on the difficulties women face to find a suitable job, according to their preparation, their needs and their expectations, and the political considerations to act towards equality, this study is aimed at analyzing a European initiative designed to avoid gendered impacts on the present labour market. Through in-depth interviews of project leaders stemming from the EQUAL Community Initiative, a list of mechanisms to support female entrepreneurship is discussed. Findings - The paper concludes that, while there is no single remedy that will adequately address the complex mix of factors that keep women entrepreneurs behind men, most projects focus on training, funding and mentoring as key supporting tools. Research limitations/implications - The limited sample and the focus on the project leaders as the only interviewees make generalization of findings difficult. Future interesting research lines would involve deeper investigation into the highlighted topics, especially training and mentoring. Practical implications - The paper is a useful source of information about the contents of public support programmes for practical researchers planning to study in greater depth the specific measures to fight against gendered inequality. Originality/value - This article gives additional insight into public measures to help female entrepreneurship, stressing the main support lines. [ABSTRACT FROM AUTHOR]