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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24 resultados
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Publicación Los indicadores como herramienta de evaluación de los programas sociales. Algunas propuestas de aplicación en el ámbito del bienestar.(Thomson Reuters Aranzadi, 2021) González Rabanal, Miryam de la ConcepciónPublicación 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 ConcepciónThis 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.Publicación Seguridad, control de fronteras y Derechos humanos. Gestión pública de las crisis sociales(Dykinson, 2023) Moliner González, Juan Antonio; González Rabanal, Miryam de la ConcepciónPublicación La importancia del personal al servicio de la Administración Pública y su motivación: Una interpretación desde la Economía(The Central and Eastern European Online Library, 2019) González Rabanal, Miryam de la ConcepciónThe present research has a triple objective. First, to analyze, from the economic point of view, the justification of public presence in the provision of the merit goods with especial reference to health. Second, to determine the factors on which the motivation of public employees depends, taking into account that a more motivated and satisfied worker is more productive and, in the case of public goods and services, greater productivity results in a more efficient use of collective resources. Finally, in view of the results of the previous sections, to propose measures aimed at improving the motivation and satisfaction of public employees and, therefore, the perception of citizenship in relation to goods and services they receive from the Public Administration.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 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 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 The SWOT Analysis of The Distance Learning Model(Thomson Reuters Aranzadi, 2022) González Rabanal, Miryam de la ConcepciónPublicación 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 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%.
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