Examinando por Autor "Delgado Jalón, Maria Luisa"

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An effective video-based learning approach: a solution for complex university subjects [Una propuesta efectiva de aprendizaje basado en videos: solución para asignaturas universitarias complejas]
(Asociación Iberoamericana de Educación Superior a Distancia (AIESAD), 2024-01-01) Gómez Ortega, Alba; Macías Guillén, Almudena; Sánchez de Lara, Miguel Ángel; Delgado Jalón, Maria Luisa
This research presents a tool that offers an agile solution for university subjects perceived by students to be significantlyvcomplex. The tool combines, on the one hand, video-based learning and, on the other hand, a system for assessing difficulty prior to the production of videos. As a starting point, student feedback was used to obtain a map of subject difficulty. Based on the identifying markers on this map, a set of ad hoc videos was prepared to address the key and most difficult issues. After using these videos in their preparation in the subject, students completed a satisfaction survey, which was qualitatively validated by experts and quantitatively validated with a Cronbach’s alpha test. The results of this survey reflect the usefulness of the designed learning proposal and the interest aroused in the students. Likewise, through statistical analysis, an improvement in the academic performance of students with access to these videos compared to the control group was revealed. Using an accounting subject for a pilot test has enabled the construction of a learning proposal that can be extrapolated to any field of knowledge. The proposed system thus contributes an effective teaching process for students and allows them to be protagonists in their own academic training.
Impact of the application of IFRS 9 on listed Spanish credit institutions: implications from the regulatory, supervisory and auditing point of view
(Emerald Publishing, 2022-07-05) Gómez-Ortega, Alba; Gelashvili, Vera; Delgado Jalón, Maria Luisa; Rivero Menéndez, José Ángel
Purpose: At the European level, on January 1st 2018, the accounting standard IFRS 9, on the principles for the accounting information of financial instruments entered into force. The objective of this research paper is to analyse the impact of the first application of IFRS 9 on the credit institutions listed in Spain, specifically, its effects on their financial statements and the corresponding audit reports. Design/methodology/approach: In order to achieve research purpose, a descriptive analysis of the analysed entities has been carried out, through the financial and economic indicators, and through the review of the corresponding audit reports. Findings: The results show that the application of IFRS 9 had a significant effect (both, positive and negative) on the results of the subject companies. Based on the audit reports, the application of this new standard increased the degree of complexity and that of accounting estimates in the financial statements. Originality: This research is an important contribution to the literature on this topic because it analyses the impact of IFRS 9 under the main points of view that allow for a more complete understanding of the standard. Thus, addressing the regulatory-accounting standpoint, the economic-financial impact and the consequences on the implementation process.
Users’ perception for innovation and sustainability management: evidence from public transport
(Springer, 2023-02-13) Gómez-Ortega, Alba; Flores-Ureba, Sandra; Gelashvili, Vera; Delgado Jalón, Maria Luisa
No one doubts the importance of public transport services in the economic backbone of any country. In recent decades, there has been a growing interest in the contribution to Sustainable Development Goals on the part of governments, companies, and stakeholders. In this sense, transport can contribute to the sustainability of cities and facilitate other social objectives, such as universal accessibility, with innovation being a key pillar for this. Thus, the main objective of this study is to analyze users’ perceptions of the innovation and sustainability of public transport in Spain. To analyze the user’s perception of public transport, a questionnaire was developed following Bitner’s Servicescape Model. A total of 1,354 responses were collected in different Spanish cities. The main results show that the policies implemented in both innovation and sustainability are perceived positively but do not seem to have much impact on the service user. Public transport users prioritize the speed, frequency, and safety of the service received. In addition, it should be noted that the gender of the user influences the preferences of the objectives, i.e., men value technological development in public transport more. At the same time, women give higher priority to sustainability. The age of users is another variable that conditions public transport users’ perceptions of innovation and sustainability. The results also show users’ preferences for different types of public transport. The study’s main contribution is that it shows to what extent the innovation and sustainability policies applied in the public transport service are valued and motivate citizens to use the service. The political and management decisions may be disconnected from the reality perceived by users. These decisions may be more linked to regulatory pressures and involve a high implementation cost, so it is necessary to consider the valuation of users’ service so that the benefit or social return of these investments is high, encouraging the use of the service.