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The study was carried out to examine the situation of university students from one month after the beginning of a very strict confinement process in Spain during the COVID-19 pandemic. Students responded to a survey which included the 7-item Generalized Anxiety Disorder Scale (GAD-7) together with other questions relating to their general well-being from the European Quality of Life Survey (EQLS). A total of 198 university students answered the web-based survey. The questionnaire was generated using Microsoft Forms and was explained and distributed online. The results indicated that around 18.7% of students were suffering from severe anxiety and 70.2% were suffering either mild or moderate anxiety at this point of the strict confinement process. The findings show that when emotional well-being (quality of sleep, the perception of feeling fear, death of a relative) is reduced and material well-being is negatively affected (income level) anxiety levels are increased. On the other hand, the results show that having good interpersonal relationships with family members and taking care of personal development (routines and habits that make them feel good) help reduce anxiety levels. The female students in the sample also suffered higher levels of anxiety than males during strict confinement.

The objective of the study was to observe the effect of sleep on students in the first week (Point 1) of strict confinement and to analyze its evolution after one and two months (Point 2) of strict confinement during COVID-19. The evolution of sleep, in association with affected income status, family relations, and the death or infection of a family member or friend by COVID-19 was examined. Students responded to a survey that included questions relating to sleep quality and general well-being from the European Quality of Life Survey (EQLS). Sleep disturbance increased over strict confinement but was substantially more and with greater intensity in the case of students not living with family members. The results show that loss of family income, loss of a family member or friend, and having a friend or family member infected affected sleep quality negatively at Point 1. However, at Point 2, confinement itself affected students sleep, as well as the variables analyzed. Domestic harmony was a positive correlation for better sleep health. The study is important for managing coping policies and diagnosis.

This work is framed in the research of business failure. We examine a method of analyzing the dynamics of financial failure. The authors examine a method of analyzing the dynamics of financial failure, because our goal is to analyze how the economic and financial indicators show the risk of failure in a group of companies. Using a sample of 163 companies declared bankrupt or dissolved, the authors show how to depict company trajectories of behavior and movement to terminal failure. They analyze these trajectories to find and describe empirical evidence of the different dynamics of bankruptcy. The authors also show that the estimation of failure risk is more accurate when these different failure trajectories are defined. In conclusion, the authors can see that there are different failure trajectories. One can use these different trajectories to identify more efficiently the indicators warning of the failure risk of the companies analyzed.

NPOs (Non-Profit Organisations) are entities created to respond to the social needs of the economy, many of which fall into financial difficulties and are forced to close. Given the importance that these entities have both socially and economically, the study of their financial vulnerability is an area of special interest. It is important to highlight the factors that characterize this type of entity in a situation of vulnerability and also to anticipate future undesirable situations which could result in closure without timely supervision. In this way, the entity could redirect its management and make the necessary changes in its structure to ensure its continuity. Our study analyses the academic literature, from a theoretical perspective, in relation to this vulnerability allowing us to construct a pentagram of five dimensions, some interrelated, which we propose to be taken into consideration in the study of an entity’s vulnerability. These five dimensions are performance, operational dimension, leverage, liquidity and most importantly reputation. This research offers a proposal to evaluate financial vulnerability in NPOs in a more comprehensive way and facilitate its management.

Since nonprofits use third-party funds for their activities, they are often perceived as resource managers or spending units, instead of being considered as social wealth generating entities. The aim of this study is to help to overcome this myopic perception by showing how the invisible wealth generated by these organizations can be made visible. We use the SROI methodology to do so, by identifying stakeholders, outcomes (tangible, intangible) and social impacts in a drug addiction treatment centre. The results show that social impact in monetary terms exceeds that of the inputs used, confirming the idea that addiction-based nonprofits are social wealth generating units. The conclusion drawn is that social impact measurement should be widely used as a management tool and a mechanism for reinforcing the social image of nonprofits.

Las entidades que forman parte de la economía social se han creado para dar respuesta a las necesidades sociales. Son muchas, por otra parte, las que cierran cada año tras un periodo de dificultades financieras. Dada la importancia que tanto a nivel social como económico tienen estas entidades, el estudio de su vulnerabilidad financiera es un área de especial interés, no sólo para destacar los factores que caracterizan a este tipo de entidades en dicha situación, sino como una forma de anticipar situaciones futuras que puedan no ser deseables. De esta manera, la propia entidad podría hacer frente a los cambios necesarios en su estructura y en su gestión con la idea de reconducir su gestión. En nuestro trabajo, a través de un análisis detallado de los diferentes trabajos académicos que analizan dicha vulnerabilidad, construimos un pentagrama que representa las cinco dimensiones – algunas interrelacionadas – o elementos que deben ser tomados en consideración en el estudio de su vulnerabilidad, a saber, el desempeño, la dimensión operativa, el apalancamiento, la liquidez y, sobre todas ellas, la reputación. Esta investigación ofrece una propuesta para evaluar la vulnerabilidad financiera en las ESAL de una manera más integral y facilitar su gestión