Resumen-Tras más de dos décadas de desarrollo de la enseñanza online, hace su aparición la enseñanza híbrida que busca, entre otros objetivos, mejorar los puntos débiles de la docencia exclusivamente online. La enseñanza híbrida necesita dotarse de metodologías e instrumentos que desarrollen todo su potencial didáctico y es en este contexto en el que se inscribe el presente trabajo. Hemos investigado la satisfacción de los estudiantes con la enseñanza híbrida en relación a la exclusivamente online, así como la percepción de los mismos en cuanto a la aplicación de la metodología Flipped Classroom (FC) en el ámbito híbrido en oposición a la metodología tradicional de clases presenciales magistrales. La investigación se ha desarrollado para ciencias sociales, en aulas híbridas universitarias, aplicando métodos cualitativos y cuantitativos, como encuestas y reuniones semiestructuradas con los alumnos, durante el segundo semestre del curso 2016/17. Las conclusiones obtenidas son muy alentadoras, mostrando un alto grado de satisfacción por parte de los estudiantes con el entorno híbrido en comparación al exclusivamente online y con la aplicación de la metodología FC en dicho ámbito, frente a metodologías más tradicionales. Palabras clave: Flipped Classroom, Enseñanza Híbrida, Enseñanaza Universitaria, Satisfacción Estudiantes, Innovación EducativaAbstract-After more than two decades of the development of online education, the recent emergence of hybrid education has tried to overcome the weaknesses of the teaching exclusively online. The main goal of this paper is to identify the best methodologies and instruments of the hybrid education in order to develop all its educational potential. In this regard, we have addressed the satisfaction of the students with the hybrid teaching format compared to the exclusively online, as well as their perception with the new Flipped Classroom (FC) methodology as opposed to the traditional methodology in which theory is explained in class and practice is implemented at home. The research has been carried out in university hybrid courses in social sciences and has used qualitative and quantitative methods, such as surveys and structured interviews or appointments with students during the second semester of the 2016/17 academic year. So far, the conclusions of the research are very encouraging. In particular, they show a high degree of students' satisfaction with the hybrid format compared to the exclusively 100% online and with the application of the FC methodology with respect to the traditional teaching methodology.Keywords: Flipped Classroom, Hybrid Teaching, Higher Education, Student Satisfaction, Educational Innovation. INTRODUCCIÓNEl presente trabajo parte de la experiencia adquirida por un grupo de investigación-acción de profesores de la Universidad Europea de Madrid que ha venido trabajando en los últimos años en la aplicación de la metodología Flipped Classroom (FC) en su docencia. Por otra parte, la implementación de la enseñanza híbrida en esta Universidad ha provocado la ...

Women constitute more than half of the population, but they are still underrepresented in areas such as company boardrooms. This study analyses whether having an equal gender composition in a company’s board of directors would reduce tax aggressiveness. We use panel data from 2015 to 2019 taken from a sample of listed companies in the USA, the UK, Switzerland, Sweden, Spain, the Netherlands, Germany, and France. Women remain underrepresented in most of the countries in our sample, never exceeding one-third of board members. The results of the model are mixed. The gender composition of the board is not statistically significant in explaining tax aggressiveness except for in three countries: in the USA and the UK, an increase in women on the board produces an increase in tax aggressiveness, while in Switzerland, there is the opposite effect. We conclude that governments should promote policies for equality in the boardroom and a fairer tax system because, even if they are not clearly related, they are the basis for socio-economic development. Lastly, future research should include tests on non-listed companies and other variables on board diversity in the analysis.

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