Beatriz Rosado Cebrián

University of Extremadura | UNEX · Department of Financial Economy and Accounting

The aim of this chapter is to review the main instruments and indicators used to measure the sustainability of PAYG pension systems. It will distinguish between defined contribution and defined benefit systems, due to the various implications that each of them has. It will also be necessary to review the different types of sustainability instrument...

Pensions are the main source of income in old age. Their main value is provided, in most countries, by public pension systems. Therefore, one of the main challenges for governments and policymakers is to enable people to smooth consumption over the life cycle in an appropriate scale. This implies that pensions must be sufficient to prevent poverty...

Abstract: In order to shed light on the trends and performance of the contributions in the field of tourism innovation, a comparative bibliometric analysis of production in this area, indexed in the Web of Science (WoS) and Scopus databases is carried out in this research. We opted for a document tracking strategy through a search of terms, in whic...

We analyse the effect of post-financial crisis unemployment dynamics on the Spanish pension system’s financial health using Aggregate Accounting. We compare the basic scenario where the current labour market dynamics persist with a full employment (best-case) scenario. We find that economic risk is the main driver of unsustainability in the short r...

Abstract Despite the progress made, the gender gap in the labour market and in the Social Security System continues to be a pending issue of improvements for all the Spanish society. The objective of this paper is to analyse the part-time work situation in Spain and the gender gap that this may imply for pensions, as well as the regulatory changes...

Employability is a crucial aspect of the European Higher Education Area. Thus, the overriding aim of curricula is the integration of knowledge (specific competencies) and personal/ occupational skills (generic/ transversal competencies). The teamwork competency is important in achieving the goal of graduate employability. Applied to the case of the...

This study demonstrates the suitability of the methodology of problem-based learning in the process of generating knowledge and generic competencies. The opinions of students, teachers and professionals who participated in the study were analysed, their assessment was very positive. Therefore, it is recommended to the centres quality commissions an...

The aim of this article is to analyze the financial solvency of PAYG pension systems in Spain and Mexico, incorporating labor market behavior for each case. The methodology employed is based on the Internal Rate of Return and the Cost of Unitary Pension, which allow us to observe the financial actuary imbalance between contributions and future bene...

El objetivo fundamental de este trabajo es el análisis de la viabilidad financiera del sistema contributivo de pensiones de jubilación español, tras las reformas adoptadas por la Ley 27/2011 y la Ley 23/2013, teniendo en cuenta el incremento del desempleo y de la parcialidad de los últimos años. La investigación se desarrolla a partir del estudio d...

In this paper we try to identify the most important dimensions of intergenerational fairness perceived mainly through the prism of economics. To achieve this goal, we first identify a methodological and empirical gap in a multidimensional approach to the measurement and evaluation of intergenerational fairness. Then, we indicate and characterize th...

This paper analyzes and compares pension reforms in Spain and Portugal. For the Spanish case, reflections on the sufficiency of the reforms of the contributory retirement pension system are shown, based on the measures adopted by Law 27/2011 on Updating, Adapting and Modernizing Social Security and by Law 23/ 2013, which incorporates and regulates...

En este artículo se presenta una primera aproximación a los sistemas de pensiones basados en cuentas nocionales de aportación definida, mediante un análisis tanto a nivel teórico, a través de su definición, como práctico, del sistema de pensiones sueco, ya que se trata del caso más representativo entre los países que ya han adoptado un sistema de c...