Persona:
González Rabanal, Miryam de la Concepción

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0000-0002-4173-9755
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González Rabanal
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Miryam de la Concepción
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2014 - 201942020 - 202424
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Mostrando 1 - 10 de 30
  • No hay miniatura disponible
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    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.
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    The SWOT Analysis of The Distance Learning Model
    (Thomson Reuters Aranzadi, 2022) González Rabanal, Miryam de la Concepción
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    La gestión de las migraciones. El impacto económico de los migrantes
    (Dykinson, 2024) González Rabanal, Miryam de la Concepción; Enache, Nicoleta; https://orcid.org/0000-0002-4591-9905
    El 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.
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    The International Economic Double Taxation of Dividens: Its handing in The Convention between Ecuador and Spain. Journal of Tax Administration
    (University of Exeter Business School, 2022) Manya Orellana, Marlon Vicente; González Rabanal, Miryam de la Concepción
    This article analyzes the effects of the international economic double taxation of dividends. For this purpose, a conceptual distinction is made between legal and economic double taxation. The term “dividends” is defined and possible tactics that could be adopted when drafting double taxation agreements in order to resolve any potential issues, with specific reference to the case of Ecuador, are discussed. It was necessary to conduct a thorough review of the doctrine and a comprehensive analysis of possible methods by which international economic double taxation could be avoided or corrected. The paper includes a study of the 1993 double taxation agreement between Ecuador and Spain, and a simulation exercise in which the effects of the agreement’s application are determined. We find that that the existence of international economic double taxation affects businesses’ management policies, indebtedness, and location decisions, as they often look to invest in jurisdictions with lower levels of taxation. Moreover, it affects the evolution of foreign investments and, therefore, the development capacity of countries, especially the least developed ones.
  • No hay miniatura disponible
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    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, Alejandro
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    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 Jesús
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    The impact of the derived economic crisis of COVID-19 in the working models. Challenges and pending reforms
    (Central and Eastern European Online Library, 2021) González Rabanal, Miryam de la Concepción
    The pandemic has caused a great impact on economies around the world to which it has been very difficult to react with some serenity and reflection. The political decisions adopted, apparently based on health recommendations, have generated far-reaching economic effects that have yet to be quantified and have required adaptations in record time to the prevailing forms of work in both the public and private sectors. One of the fundamental differences compared to previous crises such as that of 2007-13 is that the causes of the Covid- 19 crisis are known, although its consequences have not yet been accurately determined. This differential feature has the advantage that it allows governments to adopt measures to remedy it and to try to be prepared for what may come in the immediate future. This not only from the health point of view, which is obvious, but from the economic and labor market perspective too. In practical terms, if the lesson is assimilated and what has been learned is put into practice, it will be possible to avoid making the same mistakes to solve a similar situacion. This should be the message to try to temper both the sanitary and economic effects of the second wave of the pandemic, in whose frontispiece we seem to find ourselves. Although the 2008 crisis already revealed extraordinary weaknesses in the Spanish economy, its very strong dependence on construction (the so called the real estate boom) and the fragility of job stability in this "drag" sector of the economy, it has again been the real estate sector one of the most affected by the 2019 crisis. We have learned little and, what is worse, few adjustments have been made in the Spanish production model since then. The same can be preached about tourism. Spain has been for decades a power in this sense, competing for the top positions in the world ranking with countries such as France or the United States. It is true that the previous crisis also seriously harmed this sector, but far from modernizing and restructuring its production model, our country has lived off the income derived from the political instability of other rival states that have seen their potential visitors heading towards our territory as a consequence of the instability of their political regimes as a result of the so-called “Arab Spring”. What no one can deny is that we are facing an economic and labor crisis of which we still do not know the consequences and the duration. This is one of the first differences with respect to what happened a little over 10 years ago when certain imbalances could be visualized based mainly on an excess of debt -both public and private- mainly due to uncontrolled domestic demand, especially in Spain, but which no one was able to predict exactly. To try to clarify some of these issues in order to design future strategies for economic recovery, the following is a set of data provided by official sources and private organizations trying to measure the effects of the pandemic on economic aggregates and the labor market, as well as some personal reflections on the changes experienced in the economic model and those that are expected to occur, as a result of labor market adjustments, in the most immediate future.
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    Análisis del principio constitucional de mérito y capacidad y su relación con la evaluación del desempeño
    (Universidad Nacional de Educación a Distancia (UNED), 2024-07-26) Bolado Alonso, Jesús; González Rabanal, Miryam de la Concepción
    Todas las Constituciones españolas desde 1837 han contemplado la idea de que el acceso a los empleos y cargos públicos se hiciera según los principios de mérito y capacidad. Por ello, la institución funcionarial ha contribuido a conformar en la mente del ciudadano la idea de que existen funcionarios y servidores cualificados que hacen que la actividad que la Administración Pública proporciona a los ciudadanos se enmarque en un sistema que garantiza la calidad del servicio prestado. Los principios de mérito y capacidad van a asegurar que, al frente de la Administración Pública, estarán funcionarios públicos, servidores de la sociedad, preparados, imparciales y objetivos. Por tanto, la evaluación del desempeño de los servidores públicos debe operar bajo los principios de mérito y capacidad como base para determinar la selección de los mejores empleados públicos durante la carrera administrativa. Las cualidades requeridas para ejecutarla son atributos especiales y profesionales que han de poseer los más cualificados para el desempeño de las responsabilidades públicas. La metodología empleada en el desarrollo del presente trabajo ha consistido en el estudio de la legislación, la doctrina y la jurisprudencia sobre el tema del mérito y la capacidad para el desempeño de responsabilidades públicas, derivando de todo el análisis e investigación llevados a cabo un estudio jurídico-descriptivo y crítico. Los resultados ponen de manifiesto que la implantación de la evaluación del desempeño es una herramienta adecuada para reforzar en el ámbito de la Administración Pública la selección del personal a su servicio, aplicando los principios de mérito y capacidad que se recogen en la Constitución, en la medida en que se erige en un instrumento para valorar el esfuerzo y el trabajo de todos los empleados públicos con el fin de servir mejor y más eficientemente a los intereses generales.
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    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 Concepción
    The 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%.