Beatriz Rosado Cebrián

Beatriz Rosado Cebrián
Universidad de Extremadura | UNEX · Department of Financial Economy and Accounting

PhD in Economics, University of Extremadura
Profesora Contratada Doctora en el Departamento de Economía Financiera y Contabilidad de la Universidad de Extremadura

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15
Publications
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Introduction
Skills and Expertise

Publications

Publications (15)
Chapter
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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...
Chapter
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...
Article
Full-text available
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...
Article
Full-text available
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...
Chapter
Full-text available
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...
Chapter
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...
Chapter
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...
Article
Full-text available
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...
Article
Full-text available
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...
Conference Paper
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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...
Article
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...
Article
Full-text available
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...

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Projects

Projects (2)
Archived project
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 run. However, in the long run, the main driver of expenditures lies in the ageing demographic structure. Our results suggest that future reforms should increase labour market participation but confirm that recent pension reforms do not attain sustainability in the long run, indicating the need of further pension reforms.
Project
A significant change in the age structure of population, including the proportion between pensioners and people at working age motivates to ask a substantial question, how the welfare is divided between generations and what are the main causes or determinants of such a division. Moreover, are we able to search for better solutions in the field of intergenerational fair division of the welfare, or to identify some tools of socio-economic policy that stimulate it? A broadly understood research problem studied in this project is the intergenerational relation in the socio-economic sense and its determinants in the era of ageing and declining populations in European countries. Referring to the macroeconomic definition, a pension system is a tool for dividing the current GDP between the working generation and the generation of pensioners (see: Góra 2003, Barr and Diamond 2006). This division of GDP between generations of workers and pensioners is actually very convergent with the division between remuneration of production factors (the work of economically active generation) and consumption of the population of pensioners. This model is worth developing through adding the third generation of children and youth. The part of GDP spent on this generation is in fact an investment in human capital through a process of education. Additionally, the generation of workers accumulates its wealth for retirement period to smooth its consumption, whereas the generation of pensioners consumes accumulated wealth to finance its consumption. This affects the GDP growth, and as a result, the GDP that will be divided between generations in the future. Therefore, the mentioned intergenerational fairness refers mainly to the fair division of current GDP and, in economic view, means the intergenerational proportion of income distribution. If the state did not intervene in this distribution and a pension system were appropriately individualized (e.g. through individual pension accounts), the part of GDP consumed by the generation of pensioners (providing that pension assets are invested or pension entitlements/rights are acquired only in a given country) would be a derivate of contributions paid to the system during working life, adjusted by a rate of return (on financial markets, or GDP growth). However, the state usually intervenes in income distribution that is reflected by both intragenerational as well as intergenerational redistribution. In view of the research problem formulated above, undertaking and conducting studies on this subject requires realization of the following research objectives: - A theoretical objective: to define an intergenerational fairness as the multidimensional phenomenon (category) in the socio-economic terms and to identify and characterize its dimensions. - A methodological objective: to develop the concept of the measurement and evaluation of the dimensions of intergenerational fairness in socio-economic terms. - An empirical objective: to compare selected dimensions of intergenerational fairness in socio-economic terms across different welfare state regimes. The realization of objectives formulated above allows us to answer the following research questions: 1) How does the change in the age structure of population in the European countries impact the proportion of welfare distribution between generations? 2) How do the relations between state and free market or between social policy and market economy impact different dimensions of intergenerational fairness? 3) What is the model of socio-economic policy that supports intergenerational fairness?