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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%.
Challenges of the Welfare State: The Spanish Case
(Inovatus Usluge, 2021-07) González Rabanal, Miryam de la Concepción
Recent 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.
COVID-19 Lockdown and Housing Deprivation Across European Countries
(Elsevier, 2022) Bárcena Martín, Elena; Cantó, Olga; Ayala Cañón, Luis; Navarro Ruiz, Carolina
Housing 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.
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, Carolina
This 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.
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 Manuel
Within 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.
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 Jesús
La 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.
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, Ana
En 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.
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, Ana
En 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.
Fiscal consolidation and voting: on the electoral costs of budgetary stability
(Wiley, 2024-05-08) Lago Peñas, Santiago; Cadaval Sampedro, María; Herrero Alcalde, Ana
In 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.
Fiscal consolidation and voting: on the electoral costs of budgetary stability
(Wiley, 2024-05-08) Lago Peñas, Santiago; Cadaval Sampedro, María; Herrero Alcalde, Ana
In 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.
Fiscal rules to the test: The impact of the Spanish expenditure rule
(Elsevier, 2024) Moral Arce, Ignacio; Herrero Alcalde, Ana; Martín Román, Javier
Despite 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.
Fiscal rules to the test: The impact of the Spanish expenditure rule
(Elsevier, 2024) Moral Arce, Ignacio; Herrero Alcalde, Ana; Martín Román, Javier
Despite 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.
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, Carolina
This 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.
Housing deprivation and health status: evidence from Spain
(Springer, 2009) Navarro Ruiz, Carolina; Ayala Cañón, Luis; Labeaga Azcona, José María
Living 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.
El impacto de la crisis económica derivada de la COVID-19 en los modelos de trabajo. Retos y reformas pendientes
(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.
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 Concepción
The 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.
Indicadores para evaluar la eficiencia de programas sociales. Una propuesta a partir de un Proyecto de Aprendizaje–Servicio entre alumnos de la Facultad de Derecho de la UNED y el Ayuntamiento de Madrid
(Universidad Loyola Andalucía, 2021) González Rabanal, Miryam de la Concepción
Este trabajo recoge los resultados de un Proyecto de Aprendizaje–Servicio (ApS) vinculado con los Objetivos de Desarrollo Sostenible (ODS): 4, 10, 11, 12 y 16, desarrollado en el curso 2019–202 con estudiantes de la Facultad de Derecho de la UNED y el Ayuntamiento de Madrid. Se ha seguido una metodología cualitativa y de meta–síntesis cualitativa. El servicio del ApS consistió en la propuesta de 48 indicadores, agrupados en 5 categorías, para evaluar el Plan Operativo Contra la Trata y otros Abusos de Derechos Humanos en contextos de prostitución. El aprendizaje del Proyecto ha completado la formación de los alumnos sobre indicadores para evaluar programas sociales.
Polarización territorial de la brecha de género del desempleo en Andalucía: un análisis exploratorio de datos espacio-temporales abiertos
(Instituto Interuniversitario de Geografía, Universidad de Alicante, 2023-07-19) Acevedo Blanco, Antonio Jesús; Martínez Quintana, M. Violante; González Rabanal, Miryam de la Concepción
Este artículo examina la distribución geográfica de la brecha de género en el desempleo en Andalucía y si presenta polarizaciones territoriales. Aplica el enfoque metodológico del análisis de datos espacial exploratorio y prueba las dependencias espaciales, local y global, utilizando para ello datos abiertos georreferenciados producidos por organismos oficiales para el período 2011-2022. A través de esta evaluación, se busca determinar si la brecha de género del paro en Andalucía sigue una distribución geográfica homogénea, o si, por el contrario, ofrece polarizaciones territoriales estables en el tiempo. Los resultados se presentan en mapas LISA (Local Indicators Spatial Association) formados por la estadística Diferencial I local de Moran en cada uno de los años de la serie. A partir de los resultados del colocation map de los clústeres LISA, se concluye que en Andalucía la brecha de género en el desempleo presenta un fuerte componente estructural, feminizado y geográficamente localizado.
El sistema de financiación autonómica y la financiación de la sanidad descentralizada
(Publicación del Instituto Mixto de Investigación Escuela Nacional de Sanidad (IMI-EMS), de la UNED y el Instituto de Salud Carlos III, 2023) Herrero Alcalde, Ana; Tamayo Lorenzo, Pedro Antonio
El objetivo de este artículo es ofrecer una panorámica general sobre el diseño y funcionamiento de los principales instrumentos que financian las políticas públicas gestionadas por las comunidades autónomas. Para ello, primero se hará una breve aproximación teórica a las razones por las que un suministro descentralizado de los servicios puede, en determinadas circunstancias, generar un mayor bienestar de los ciudadanos, frente a una provisión centralizada. A continuación, entrando en el análisis del proceso de descentralización fiscal español, se presentarán los principios básicos a los que deben responder los sistemas de financiación autonómica. Además, se analizarán los principales instrumentos que conforman los modelos de financiación común y foral, así como los resultados más destacables generados por aquellos. Por su enorme importancia cuantitativa y cualitativa en las finanzas autonómicas de la última década, también se hará una breve referencia al diseño y funcionamiento de los fondos extraordinarios de liquidez. En la última sección se destacarán las principales cuestiones pendientes de nuestro modelo de financiación territorial.
El sistema de financiación autonómica y la financiación de la sanidad descentralizada
(Publicación del Instituto Mixto de Investigación Escuela Nacional de Sanidad (IMI-EMS), de la UNED y el Instituto de Salud Carlos III, 2023) Herrero Alcalde, Ana; Tamayo Lorenzo, Pedro Antonio
El objetivo de este artículo es ofrecer una panorámica general sobre el diseño y funcionamiento de los principales instrumentos que financian las políticas públicas gestionadas por las comunidades autónomas. Para ello, primero se hará una breve aproximación teórica a las razones por las que un suministro descentralizado de los servicios puede, en determinadas circunstancias, generar un mayor bienestar de los ciudadanos, frente a una provisión centralizada. A continuación, entrando en el análisis del proceso de descentralización fiscal español, se presentarán los principios básicos a los que deben responder los sistemas de financiación autonómica. Además, se analizarán los principales instrumentos que conforman los modelos de financiación común y foral, así como los resultados más destacables generados por aquellos. Por su enorme importancia cuantitativa y cualitativa en las finanzas autonómicas de la última década, también se hará una breve referencia al diseño y funcionamiento de los fondos extraordinarios de liquidez. En la última sección se destacarán las principales cuestiones pendientes de nuestro modelo de financiación territorial.

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