Persona: González Rabanal, Miryam de la Concepción
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González Rabanal
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Miryam de la Concepción
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Publicación La transferencia en el ámbito de las Ciencias Sociales: un reto posible(Thomson Reuters Aranzadi, 2022) Enache, Nicoleta; González Rabanal, Miryam de la Concepción; Gómez Gómez, Francisco; Fernández Rodríguez, Jesús; Acevedo Blanco, Antonio JesúsPublicación La motivación de los funcionarios como elemento para mejorar la eficiencia en la Administración Pública(Universitas, 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, María del CarmenPublicación 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 Law and Economics: Cases and Materials(Dykinson, 2016) Menéndez Mato, Juan Carlos; Alonso-Olea García, Belén; Díaz Martínez, Manuel; Diego Ángeles, Pablo de; Domínguez Pérez, Eva María; Garrote de Marcos, María; González Rabanal, Nuria; González Rabanal, Miryam de la Concepción; Herranz Ballesteros, Mónica; Núñez Fernández, José; Núñez Fernández, José; https://orcid.org/0000-0003-2388-5991This book is the result of the work of a group of Law and Ecomics professors, mostly from the Universidad Nacional de Educación a Distancia (UNED), within the scheme of the Network of Educational Innovation as convened by the UNED in the academic year of 2015/2016. The particular Project that has been developed in the mentioned call and reflected in this book is named “Practical Application of theoretical knowledge in Law and Economics: A Bilingual and Interdisciplinary Approach”. It has been conceived as a continuation of some previous work, also carried out by the authors of this book, in which basic aspects of the Spanish Legal and Economic systems were explained from a theoretical point of view. So once the theoretical analysis and explanation of both legal and economic issues was accomplished, we have completed the training path by providing a practical approach. In order to achieve this objective we have elaborated different kind of exercises through which to put in to practice the theoretical contents. It is important to highlight the relevance of this dynamic as not only it allows the reader to assess the extent of his knowledge but also it reveals the utility of the disciplines in question. Despite the fact that the present book embraces a different approach from the mentioned theoretical studies that precede it, it shares their international orientation as well as their root. Indeed, the whole idea of elaborating academic materials in English related to Spanish legal and economic disciplines emerged eight years ago within the Erasmus IP Program that the UNED, together with two other European Distance Education Universities (Fern Universität in Germay and Open Universiteit in the Netherlands) have been implementing ever since. The program is conducted entirely in English and it is conceived for Law students from these UE countries that are willing to initiate, in an international environment, a comparative legal analysis of the Dutch, German and Spanish systems as part of their academic training. However, this book (as well as the mentioned previous works) is also intended to be of use for any Spanish student that is currently taken a bilingual degree in Law and for any Anglo speaker researcher or practitioner that needs to familiarize with the basic aspects of the Spanish legal and economic system as part of their professional or academic career.Publicación La Gestión de crisis(Dykinson, 2023) González Rabanal, Miryam de la Concepción; Moliner González, Juan AntonioLa gestión de crisis es uno de los elementos básicos de la prevención de conflictos. Su conocimiento requiere saber las causas que determinan la aparición de estas situaciones en las que una amenaza a valores, instituciones u objetivos prioritarios llega a crear una situación de riesgo en la que se percibe una divergencia en los intereses, creencias o aspiraciones de diferentes actores, que puede llevar al uso de la fuerza. Conocidas las causas, será mucho más fácil atajar sus posibles efectos, tratando, en un primer momento, de evitar que el conflicto se desencadene y, si ello no fuera posible, de procurar que sus consecuencias sean mínimas. Las dificultades añadidas para que la gestión de crisis sea eficaz son, por un lado, el entorno VUCA (Volátil, Incierto, Cambiante y Ambiguo) en el que las relaciones entre los Estados y el resto de actores en el ámbito internacional tienen lugar y, por otro, el carácter híbrido de los propios conflictos.Publicación 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 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 Los abusos en la contratación de los trabajadores migrantes(Thomson Reuters Aranzadi, 2022) Enache, Nicoleta; González Rabanal, Miryam de la Concepción; González Rabanal, Miryam de la ConcepciónPublicación Renovar(se) o morir: el Aprendizaje-Servicio como herramienta de las universidades para enfrentarse a un entorno VUCA(Thomson Reuters Aranzadi, 2022) González Rabanal, Miryam de la Concepción; González Rabanal, Miryam de la Concepción