This paper’s goal is twofold: it aims to assess the performance of 58 Iberian banks and explore the relationship between such performance and the banks’ Intellectual Capital (IC) efficiency during a post-crisis period. As long as the authors are aware, there is a gap in the literature in exploring the relationship between banks’ global performance and IC efficiency. First, the Data Envelopment Analysis model was adopted to measure the efficiency of Iberian banks and rank them according to their performance. Data were collected digitally, specifically by using the Bankscope database provided by Bureau van Dijk. Results show that by improving their resources management practices, banks can significantly increase their efficiency. Then, fractional regressions were used to infer the relationship between IC’s efficiency and the scores obtained in the first stage. Results suggest that Iberian banks’ global performance is mainly determined by their human capital efficiency. Finally, this study stresses the importance of IC measurement to support more efficient decision-making by bank managers.

This chapter analyzes research in social responsibility (SR) reporting in higher education institutions (HEI), addressing different aspects: a longitudinal assessment, the theoretical approaches, the adopted methodologies, and its main results. A systematic literature review is undertaken. To do so, the ISI Web of Knowledge and Scopus databases were used to retrieve the articles for analysis. The articles were limited to business and management research area. Findings show that literature on SR reporting in HEIs is still in its infancy and it is very heterogeneous, with only 24 articles addressing this theme. Most articles resorted to qualitative methodologies, emphasizing the case study. Findings also show a lack of normalization regarding reporting. Stakeholders' theory and the seek for legitimacy are crucial in SR disclosing in HEIs. Several contributions emerge, namely the provision of a comprehensive review of the current state of research on SR reporting in HEIs and, consequently, a call for increasing the awareness of such organizations towards the importance of this theme.

Nowadays, due to the complexity of the relationships with external entities, along with the importance that traditional media and the innovative social media have in creating competitive advantages, it is necessary for companies to collaborate in order to create Intellectual Capital (IC). Although collaboration is crucial to create IC, there is a paucity in literature regarding the effects that a specific type of collaboration may have on the IC of an organisation, specifically a franchising with a mediatic actor. Moreover, literature addressing IC creation and destruction over time is scarce, especially when applied to the construction industry. This paper’s goal is twofold: understanding the longitudinal changes of a construction SME’s Intellectual Capital, regarding its creation and destruction; analysing the impact that a specific inter-organisational collaboration franchising—with a mediatic actor may have on such IC. A single in-depth case study was conducted, allowing to conclude that the actions of an organisation can develop both Intellectual Assets and Intellectual Liabilities. It was also concluded that inter-organisational collaboration, through a franchise with an actor with experience in communication, can generate, in the long term, positive and innovative effects regarding the different IC components, namely the Relational one. More specifically, the paper allowed to ascertain that an organisation’s IC changes over time in a dynamic fashion, i.e., Intellectual Liabilities which emerged before an innovative collaboration can be transformed into Intellectual Assets and create competitive advantages. This paper contributes to stress the importance of managing IC, not only when it is created, but namely in when it can be destroyed, in a context of inter-organisational collaborations applied to a construction SME.

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This paper presents some of the results already achieved in the European project titled "Simulation for Entrepreneurship-ENTRE4FUTURE". Seven organizations from six different countries participate in this project. Organizations are from two different groups. We have a group of five educational organizations from Romania (project leader), Portugal, Spain, Austria and Denmark. The second group is constituted by two affiliates of chambers of commerce of Romania and Cyprus. The purpose of ENTRE4FUTURE is the exchange of professional experience in matters relating to teaching methodologies, with the curricula of the business simulation and the methodology used in the business simulation courses as an effective method in entrepreneurship for education among young people, the use of the innovative technologies in the business simulation courses between two levels of education-high school and university. The project had its start in 2014 and the end will be in 2016. By this time some results have already been achieved, which passed through the creation of the project website, the reports of the three meetings already held, the presentation of a new curricula for the business simulation courses and a first draft of the Good Practice Guide "Simulation for entrepreneurship".

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