Purpose – The purpose of this paper is to provide a model for recognition and measurement of intellectual capital (IC) in Spanish universities. Design/methodology/approach – In this study the authors developed a questionnaire which was sent to members of the social councils of Spanish public universities in order to identify which intangible elements university stakeholders demand most. The study results served as a basis to develop a model of IC measurement for Spanish universities. Findings –The results of the empirical study are used to identify which intangible elements need to be measured and to define a battery of indicators. Practical implications – This paper aims to provide a set of IC indicators to help universities on the path to presenting useful information to their stakeholders, contributing to a greater transparency, accountability and comparability in the higher education sector. Originality/value – Although the scientific and professional literature has provided numerous proposals for measuring and reporting a firm's IC, further research is still needed since there are few empirically supported models for the measurement and reporting of IC in universities. This need is especially relevant when considering empirical supported IC models.

Emerging evidence suggests chronic household food insecurity has an adverse effect on health. This study examined the prevalence, predictors and health outcomes associated with food insecurity in 100 migrant and seasonal farmworker (MSFW) households living on the U.S.-Mexico border. Data were collected using the U.S. Food Security Scale, California Agricultural Worker's Health Survey, and objective anthropometric, clinical and biochemical indicators. Food insecurity affected 82% of households; 49% also had hunger. Household food insecurity was predicted by the presence of minor children in the home and low maternal education. Food insecure households were more likely to have at least one member affected by symptoms of depression (deprimido), nervios (an ethnospecific condition), learning disorders, and symptoms suggestive of gastrointestinal infection. Although not directly associated with food insecurity, adult obesity, central body adiposity, elevated blood pressure, and blood lipid and glucose disturbances were common. These findings highlight the significant food security and health challenges faced by border area MSFW families.

PurposeThe purpose of this paper is to provide assistance to universities in the process of developing their ability to identify, measure, manage and value their intangible assets.Design/methodology/approachThe paper takes the form of a review of the most important intellectual capital management initiatives at Spanish public universities.FindingsThe experience gained from the case studies provides a basis for understanding how Spanish universities are measuring and managing their intellectual capital.Research limitations/implicationsDespite its importance, intellectual capital at universities is scarcely dealt with in a specific manner. Up to now, only a few universities have taken the challenge of trying to measure, manage and report on intangible assets.Practical implicationsThis study offers a perspective on how Spanish universities deal with their intellectual capital. In this sense, the first step would be the definition and diffusion of the organisation's strategic objectives. Then, critical intangibles related to these objectives should be identified and the causal network of relationships among them should be established. Afterwards, a set of indicators is defined and developed for each intangible.Originality/valueThis paper shows the importance of intellectual capital approaches as instruments to face the new challenges in Spanish universities. It offers practical help to universities to develop means to identify, measure, manage and value their intangible assets.

Purpose – This paper aims to provide a better understanding of the relationship between intellectual capital (IC) reporting and transparency in Spanish universities. The purpose of this paper is to obtain new empirical findings and an enhanced understanding of the role of IC in an organizational change process is obtained. Design/methodology/approach – In this study the authors developed a questionnaire which was sent to members of the Social Councils of Spanish public universities in order to analyse the views of university stakeholders in relation to the university’s annual reports and the adequacy and potential of IC reporting to meet their information needs. Findings – From the results of this study the authors are in the position of confirming the need for universities to offer information on IC in their accounting information model. Practical implications – All these results lead us to assert that to improve the information contained in the current university annual reports, it is necessary to make accounting regulators aware of the need to extend the information provided in the current accounting statements. Giving users access to a type of information relevant for good decision making constitutes a healthy exercise in transparency for universities. Originality/value – Although the scientific and professional literature has provided numerous studies about reporting a firm’s IC, further research is still needed for universities. This need is especially relevant when considering empirical supported IC models.