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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Publicación Virtual service-learning: a tool to improve students' skills training and employability(iated DIGITAL LIBRARY) González Rabanal, Miryam de la ConcepciónThe Bologna Space has demanded the university education to focus on training students in competencies and soft skills. The virtual tool of Service-Learning (vS-L) is very suitable to carry out this task insofar as it incorporates a service aspect to the learning process that, in addition, allows students to be the protagonists of their own training process. The possibility of developing it online has important strengths: being able to implement it even when mobility is restricted, linking any student regardless of their place of residence and a significant reduction in the costs of carrying out this type of S-L experiences.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 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 La migración como reto de la sociedad actual(Dykinson, 2023) González Rabanal, Miryam de la Concepción; Blázquez Rodríguez, Irene; Martín López, Miguel ÁngelLas migraciones internacionales han sido un acontecimiento relevante a lo largo de la Historia universal, suponiendo un factor de progreso y avance innegable, al tiempo que enfrentan a desafíos de gran diversidad y no menos complejidad. Los flujos de personas adquieren hoy tientes particulares consecuencia de la actual globalización, donde el transporte y en general las comunicaciones se revolucionan, facilitándose así una interconexión hasta el momento desconocida entre zonas alejadas geográficas y culturalmente. A ello, es preciso unir el desplazamiento de personas en respuesta a las crisis humanitarias consecuencia de la guerra, como el caso de Siria o más recientemente el de Ucrania que demandan una respuesta tanto a nivel europeo como nacional. En la era actual el fenómeno migratorio se magnífica, alcanzando cifras desconocidas hasta la fecha. Según….(creo que estaría bien incluir la fuente, la ONU, Acnur…)las estadísticas vigentes indican que actualmente más de doscientos setenta y dos mil millones de personas se encuentran en un territorio distinto al de su nacionalidad, implicando retos en diversos ámbitos que requieren de estudioy una respuesta adecuada a la actual sociedad multicultural.Publicación 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 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 ConcepciónEste 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.Publicación Socio-economic effects of migration of labor force on Spania and Romania(Bibliotheca Târgovişte) Enache, Nicoleta; González Rabanal, Miryam de la ConcepciónEuropean Union economies are pressed by (i) a demographic change that induces population ageing and a decline of the workforce, and (ii) a split labour market that is characterized by high levels of unemployment for low-skilled people and a simultaneous shortage of skilled workers. This lack of flexible high-skilled workers and the aging process has created the image of an immobile labour force and the eurosklerosis phenomenon. In such a situation, an economically motivated immigration policy at the European level can generate welfare improvements. A selective policy that discourages unskilled migrants and attracts skilled foreign workers will vitalize the labour market, foster growth and increase demand for unskilled native workers.Publicación 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.