Producción científica
URI permanente para esta comunidad
Examinar
Examinando Producción científica por Departamento "Economía Aplicada y Gestión Pública"
Mostrando 1 - 20 de 40
Resultados por página
Opciones de ordenación
Publicación El análisis DAFO del método de educación a distancia. Una visión de la UNED contrastada por los estudiantes de Másteres oficiales(Thomson Reuters Aranzadi, 2022) González Rabanal, Miryam de la Concepción; Acevedo Blanco, Antonio JesúsPublicación Application of IFRS 9 Financial Instruments and the Exposure to Credit Risk (Case Study in Ecuador)(Yayasan Ilomata, 2023-04-30) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la ConcepciónThe pandemic has caused many businesses to experience a significant decline in revenue and profitability, leading to a decrease in the value of their assets. As a result, companies may need to assess whether their assets have been impaired and take an impairment charge if necessary. This caused companies in general to modify the accounting treatment under the international standard IFRS 9 applicable from 2018. The objective of this article is to determine the portfolio risk that affects the calculation of these provisions, through a case study in Ecuador. The research approach used was mixed (qualitative and quantitative), since various types of data collection tools were used to process the information. The data treatment in the qualitative approach consists of the analysis of the phenomenon related to the exploration for the understanding of the IFRS 9 accounting standard. On the other hand, the quantitative approach intends to analyze the research variables and measure them numerically with the use of statistical methods using Binary Logistic Regression. To this end, a database of clients of a non-financial company was analyzed, and the composition of its portfolio segmented by day of delay, observing the component called probability of default (PD), which was determined by binary logistic regression. A model was obtained that allowed to obtain the desired probability, and consequently under the approach of IFRS 9, the calculation of the expected credit loss (ECL). The results obtained estimated a portfolio impairment of 23%, compared to the baseline scenario of 9%.Publicación El Aprendizaje-Servicio en el entorno virtual. Pedagogía innovadora para la Universidad del siglo XXI(Dykinson, 2024) Acevedo Blanco, Antonio Jesús; Fernández Rodríguez, Jesús; Gómez Gómez, Francisco; González Rabanal, Miryam de la Concepción; González Rabanal, Nuria; González Rabanal, Miryam de la Concepción; Acevedo Blanco, Antonio Jesús; http://orcid.org/0000-0003-2862-9401Publicación Challenges of the Welfare State: The Spanish Case(Inovatus Usluge, 2021-07) González Rabanal, Miryam de la ConcepciónRecent events - especially the economic crisis- have revealed the need to maintain the welfare state, especially in developed countries (the most attacked by the crisis) which are also hit the hardest by the recession and job losses. On the one hand, the increase in demand for social services joins the decreased capacity to collect taxes as a result of the fall in economic activity and declining social contributions because of the rising unemployment. On the other, economic difficulties to prop up the welfare of citizens have caused the most unrest and political debate about whether social spending is precisely that what must suffer cuts to balance the public accounts. The answer of each country to this question will depend on its ability to meet new challenges without compromising the future of younger generations. The objective of this paper is to discuss the Spanish model of welfare, taking into special consideration the demographic effects of an aging population and the reversal of migration flows in order to discern which direction and what concrete measures can answer the previous question. This has been a response that in the Spanish case, has highlighted the need to review the excessive benevolence in granting a benefits system and the existing pockets of fraud in the tax system.Publicación COVID-19 Lockdown and Housing Deprivation Across European Countries(Elsevier, 2022) Bárcena Martín, Elena; Cantó, Olga; Ayala Cañón, Luis; Navarro Ruiz, CarolinaHousing deprivation is a key determinant of the capacity to prevent infection and to recover from a disease because poor housing prevents adequate sheltering during a quarantine. We analyze the degree of housing deprivation faced by households in European countries when COVID-19 lockdown measures were enacted. To do so, we propose a synthetic measure that includes more dimensions than the official Eurostat indicator of severe housing deprivation. We use a fuzzy set approach to measure housing deprivation so that, unlike traditional deprivation approaches, based on a dichotomous variable, we can identify different degrees of housing deprivation for each household in the population. We find similar orderings of housing deprivation dimensions by country with the highest degree of deprivation in the living space dimension and the lowest one in the standard housing or technology deprivation dimension. Nonetheless, housing deprivation levels differ across countries, with Eastern European households being significantly more housing deprived than the rest when the lockdown began. This result shows that the effects of the lockdown on social well-being have not affected all Europeans equally and emphasizes the need for government measures that promote decent housing.Publicación Cross-country income mobility comparisons under panel attrition: the relevance of weighting schemes(Routledge. Taylor & Francis Group, 2011) Sastre, Mercedes; Ayala Cañón, Luis; Navarro Ruiz, CarolinaThis article aims to present an assessment of the effects of panel attrition on income mobility comparisons for some EU-countries by using the European Community Household Panel (ECHP). There are different possibilities of correcting the attrition problem by means of alternative longitudinal weighting schemes. The sensitivity of mobility estimates to these attrition correction procedures is tested in the paper. Our results show that ECHP attrition is characterised by a certain degree of selectivity but only affecting some variables and countries. Different probability models corroborate the existence of a certain non-random attrition. The model chosen to construct the longitudinal weights to correct attrition offers up rather different results than those obtained when Eurostat’s longitudinal weights are used. Although attrition does not seem to have a great effect on aggregated mobility indicators, it does have a decisive effect on decomposition exercises. Our tests reveal certain sensitivity of income mobility measures to the weighting system used.Publicación Design of a chatbot as a distance learning assistant(International Council for Open and Distance Education (ICDE), 2020) Tamayo Lorenzo, Pedro Antonio; Herrero Alcalde, Ana; Viviens Martín, Javier; Navarro Ruiz, Carolina; Tránchez Martín, José ManuelWithin the process of progressive digitization of materials and tools for teaching and distance learning of a subject of introduction to Microeconomics (quarterly, in year three of the Degree in Social Work), taught by the authors at the National University of Distance Education (UNED), a virtual assistant in the form of chatbot, or conversational robot, called EconBot, has been designed and made available to students from 2017. This paper presents the reasons that led to its adoption, the process of its development, differentiating two phases, its characteristics and functions, the assessment of its usefulness and the role of teachers in the implementation of this type of technological innovation.Publicación Una experiencia de Aprendizaje-Servicio con alumnos de la Facultad de Derecho de la UNED(Universidad de Salamanca, 2021) González Rabanal, Miryam de la Concepción; Márquez, CarmenPublicación Una experiencia de Aprendizaje-Servicio en la UNED y su evaluación con un método mixto(Fundación iS+D para la Investigación Social Avanzada, 2023-04) Acevedo Blanco, Antonio JesúsLa investigación presenta los principales resultados del Proyecto de Aprendizaje-Servicio Virtual (ApSv), realizado por el Grupo de Innovación Docente 2016/16 de la UNED, en colaboración con la Dirección General de Innovación y Estrategia Social del Ayuntamiento de Madrid, durante el curso 2021-22. El objetivo del Proyecto es obtener inputs de gestión para los Centros de Apoyo a las Familias, a partir de la propuesta de indicadores para su evaluación, realizada por estudiantes de Gestión Pública y de Planificación y Evaluación de los Servicios Sociales de la UNED. El artículo se divide en tres secciones. En primer lugar, se repasan los aportes de la literatura sobre ApSv. En segundo lugar, se expone la metodología para el desarrollo del Proyecto y su evaluación online, con la principal novedad de implementar un método mixto cuantitativo-cualitativo, a través de cuestionarios y Focus groups. Por último, se explicitan los resultados de la evaluación, testando la experiencia educativa y el servicio que repercutirá en la transferencia del conocimiento hacia la sociedad. Los resultados permiten concluir que la opinión del alumnado coincide en ambas herramientas y que este sistema mixto puede emplearse de forma online con total efectividad en la valoración del ApS.Publicación Finanzas autonómicas: visibilidad, transparencia y atribución de responsabilidades(Fundación de las Cajas de Ahorros (FUNCAS), 2015) Goenaga Ruiz de Zuazu, María; Ruiz Huerta Carbonell, Jesús; Herrero Alcalde, AnaEn este trabajo se analiza la visibilidad de las políticas públicas de las comunidades autónomas, así como la valoración que los ciudadanos hacen del reparto vertical de competencias entre los distintos niveles de gobierno. Se observa que, aunque la atribución correcta de responsabilidades por parte de los ciudadanos ha mejorado significativamente en los últimos años, aún hay mucho camino que recorrer en lo que se refiere a las competencias compartidas y a la recaudación tributaria. El marco institucional existente en la actualidad, con espacios compartidos en el ámbito de algunas políticas públicas muy relevantes, como la sanidad, la educación y la recaudación de algunos de los impuestos más importantes, parece estar contribuyendo a la confusión de los ciudadanos, que tienen dificultades a la hora de exigir responsabilidades por la gestión de los recursos públicos.Publicación Fiscal consolidation and voting: on the electoral costs of budgetary stability(Wiley, 2024-05-08) Lago Peñas, Santiago; Cadaval Sampedro, María; Herrero Alcalde, AnaIn this paper, we analyse the potential impact of policies aimed at fostering fiscal sustainability on citizens’ preferences. A survey specifically designed for this purpose quantifies citizens’ knowledge and concern about fiscal imbalances and the institutional framework that addresses them in Spain, and their possible electoral reactions to public spending cuts and tax increases. Using both ordered and unordered multinomial probit models, we corroborate that citizens tend to disapprove of retrenchment policies. However, the effect on citizens’ voting intentions varies depending on their political ideology. We confirm that left-wing voters supporting the incumbent coalition parties prefer austerity policies based on the revenue side of the budget, while right-wing voters tend to approve retrenchments based on the expenditure side to a larger extent.Publicación Fiscal rules to the test: The impact of the Spanish expenditure rule(Elsevier, 2024) Moral Arce, Ignacio; Herrero Alcalde, Ana; Martín Román, JavierDespite the large spread of fiscal rules around the world, there is still not enough evidence of their effectiveness in ensuring fiscal sustainability. Furthermore, there is little evidence of the impact of expenditure rules in countries’ fiscal performance. This paper evaluates the effectiveness of the Spanish expenditure rule that has been in force since 2012 in controlling the growth of public expenditure. We use a synthetic control methodology to analyze the impact of the rule on the evolution of current and primary expenditure within Spanish public administrations (2001–2018), avoiding the potential endogeneity problems of traditional econometric approaches. Overall, we find that the expenditure rule has largely improved budget sustainability by limiting both current and primary expenditure. These results are robust to different levels of government.Publicación El futuro del Aprendizaje-Servicio. Una aproximación desde la experiencia en el ámbito del bienestar(Tirant lo Blanch, 2021) González Rabanal, Miryam de la ConcepciónPublicación Genesis, expansión, crisis y retos del estado del bienestar(Thomson Reuters- Aranzadi, 2020) González Rabanal, Miryam de la Concepción; Alemán Bracho, CarmenPublicación Gestión de crisis y gestión de proyectos en un entorno volátil, incierto, cambiante y ambiguo (VUCA). Lecciones aprendidas y retos pendientes(Dykinson, 2023) Baqués, Josép; Lenoir Grand Pons, Ricardo; Martínez Paricio, Jesús Ignacio; Moreno Ramírez de Verger, Fernando J.; Moliner González, Juan Antonio; Acuña Calviño, Daniel; Díaz Osto, Pedro; González Rabanal, Miryam de la Concepción; Ibáñez López-Pozas, Fernando LuisPublicación La gestión de las migraciones. El impacto económico de los migrantes(Dykinson, 2024) González Rabanal, Miryam de la Concepción; Enache, Nicoleta; https://orcid.org/0000-0002-4591-9905El fenómeno de las migraciones forma parte de la historia de la humanidad y en su desarrollo y explicación están implicadas variables de muy diferente naturaleza: económicas, políticas, jurídicas, demográficas, medioambientales, humanitarias y personales. Por ello su estudio debe tratar de hacerse desde un enfoque interdisciplinar y holístico, al igual que su gestión. Sin embargo, la prevalencia de las causas económicas y de las repercusiones de esta misma consideración hacen que deban ser tenidas en cuenta de forma especial. La obra que se presenta pretende ofrecer un planteamiento plural a la hora de abordar el estudio de los movimientos de población y proponer medidas orientadas a una mejor gestión de los flujos migratorios. De la mano de dos profesoras universitarias con amplia trayectoria en el análisis de las migraciones, una rumana, la Profesora Enache, y otra española, la Profesora González- Rabanal, se presenta una investigación jurídico-económica de estas cuestiones, con el conocimiento adicional que proporciona el pertenecer a dos países con fuertes vínculos en lo concerniente a las migraciones europeas recientes, Rumanía, uno de los principales emisores de emigrantes, y España, uno de los destinos prioritarios de esta emigración. Confiamos en que con la lectura de este libro contribuya a desarrollar una visión crítica y constructiva a la hora de ver lo claro y lo “no tan claro” concerniente a las migraciones contemporáneas.Publicación Una gestión pública orientada al ciudadano: justificación, logros y retos(Universitas, 2018) Andrés, Christopher de; Arnaiz Arnaiz, Juan Carlos; Brío Carretero, Juan Francisco del; Diego Ángeles, Pablo de; Freire Campo, José Manuel; Gómez Castañeda, Juan; Gómez Franco, Tomás; Mitxelena Camiruaga, Carmen; Muñoz Machado, Andrés; González Rabanal, Miryam de la Concepción; Fuentetaja Pastor, Jesús Ángel; Gimeno Ullastres, Juan A.; Guirola López, José Manuel; Tiana Ferrer, AlejandroPublicación Gestión pública y bienestar social. Calidad y transparencia en las distintas administraciones(Universitas, 2023-07) Arnaiz Arnaiz, Juan Carlos; Muñoz Machado, Andrés; Freire Campo, José Manuel; Brío Carretero, Juan Francisco del; López Torralba, José Antonio; Benítez de Palma, Enrique Javier; Gómez Franco, Tomás; González Rabanal, Miryam de la Concepción; Fuentetaja Pastor, Jesús Ángel; Tiana Ferrer, Alejandro; Gimeno Ullastres, Juan A.Publicación Has the Great Recession Changed the Deprivation Profile of Low Income Groups? Evidence from Spain(Instituto de Estudios Fiscales, 2016) Goig Martínez, Rosa María; Navarro Ruiz, CarolinaThis paper analyses how the economic crisis has modified the relationship between income and material deprivation in Spain, one of the European countries most affected by the crisis. We show that the degree of overlap between low income and material deprivation has increased by around 50% from 2008 to 2012, even despite the offsetting effect of the reduction in the (relative) income poverty threshold. We demonstrate that the Great Recession has produced a significant recomposition of the poverty profile in Spain. Our findings underline the increasing role played by long-term unemployment and by differences in tenure status of households in predicting this overlap, four years after the bursting of the property bubble.Publicación Housing deprivation and health status: evidence from Spain(Springer, 2009) Navarro Ruiz, Carolina; Ayala Cañón, Luis; Labeaga Azcona, José MaríaLiving in inadequate housing conditions not only supposes a failure of a basic functioning. It also has effects on other essential aspects of well-being such as health. This study questions to what extent living in poor housing conditions can determine individuals’ health status once the possible influence of other factors is controlled for. By estimating a logistic model with individual effects and a housing deprivation index based on a latent variable model, we reach a number of relevant conclusions concerning the relationship between these two different dimensions of multidimensional well-being. We find a negative effect of housing deprivation on the individuals’ health, both when housing conditions are introduced in a disaggregated manner in the model and when they are combined in a latent variable.