| Study programme competencies |
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Code
|
Study programme competences
|
| A1 |
CE1- Contribuír á boa xestión da asignación de recursos tanto no ámbito privado como no público. |
| A2 |
CE2-Identificar e anticipar problemas económicos relevantes en relación coa asignación de recursos en xeral, tanto no ámbito privado como no público. |
| A3 |
CE3-Aportar racionalidade á análise e á descripción de calquera aspecto da realidade económica. |
| A4 |
CE4-Avaliar consecuencias e distintas alternativas de acción e seleccionar as mellores, dados os obxectivos. |
| A5 |
CE5-Emitir informes de asesoramento sobre situación concretas da economía (internacional, nacional ou rexional) ou de sectores da mesma. |
| A6 |
CE6-Redactar proxectos de xestión económica a nivel internacional, nacional ou rexional. Integrarse na xestión empresarial. |
| A7 |
CE7-Identificar as fontes de información económica relevante e o seu contido. |
| A8 |
CE8-Entender as institucións económicas como resultado e aplicación de representacións teóricas ou formais acerca de cómo funciona a economía. |
| A9 |
CE9-Derivar dos datos información relevante imposible de recoñecer por non profesionais. |
| A10 |
CE10-Usar habitualmente a tecnoloxía da información e as comunicación en todo a seu desempeño profesional. |
| A11 |
CE11Leer e comunicarse no ámbito profesional en máis dun idioma, en especial en inglés. |
| A12 |
CE12-Aplicar á análise dos problemas criterios profesionais baseados no manexo de instrumentos técnicos. |
| A13 |
CE13-Comunicarse con fluidez no seu contorno e traballar en equipo. |
| B1 |
CB1 - Que os estudantes demostren posuir e comprender coñecementos nun área de estudo que parte da base da educación secundaria xeral, e que soe encontrar nun nivel que, ainda que se apoia en libros de texto avanzados, inclue tamén algúns aspectos que implican coñecementos procedentes da vangarda do seu campo de estudo. |
| B2 |
CB2 - Que os estudantes saiban aplicar os seus coñecementos ó seu traballo ou vocación dun xeito profesional e posúan as competencias que se demostran por medio da elaboración e defensa de argumentos e a resolución de problemas dentro da su entorna de traballo. |
| B3 |
CB3 - Que os estudantes teñan a capacidade de reunir e interpretar datos relevantes (normalmente dentro da su área de estudo) para emitir xuizos que inclúan unha reflexión sobre temas relevantes de índole social, científica ou ética |
| B4 |
CB4 - Que os estudantes poidan transmitir información, ideas, problemas e solucións a un público tanto especializado como non especializado |
| B5 |
CB5 - Que os estudantes desenvolvesen aquelas habilidades de aprendizaxe necesarias para emprender estudos posteriores cun alto grao de autonomía |
| B6 |
CG1- Que os estudantes formados se convertan en profesionais capaces de analizar, reflexionar e intervir sobre os diferentes elementos que constitúen un sistema económico |
| B7 |
CG2 - Que os estudantes coñezan o funcionamento e as consecuencias dos sistemas económicos, as distintas alternativas de asignación de recursos, acumulación de riqueza e distribución da renda e estean en condicións de contribuír ao seu bo funcionamento e mellora |
| B8 |
CG3 -Que os estudantes sexan capaces de identificar e anticipar os problemas económicos relevantes, identificar alternativas de resolución, seleccionar as máis axeitadas e avaliar os resultados aos que conduce. |
| B9 |
CG4 -Que os estudantes respecten os dereitos fundamentais e de igualdade de oportunidades, non discriminación e accesibilidade universal das persoas con minusvalidez. |
| C1 |
CT1-Expresarse correctamente, tanto de forma oral coma escrita, nas linguas oficiais da comunidade autónoma. |
| C3 |
Utilizar as ferramentas básicas das tecnoloxías da información e as comunicacións (TIC) necesarias para o exercicio da súa profesión e para a aprendizaxe ao longo da súa vida. |
| C4 |
CT2-Desenvolverse para o exercicio dunha cidadanía aberta, culta, crítica, comprometida, democrática e solidaria, capaz de analizar a realidade, diagnosticar problemas, formular e implantar solucións baseadas no coñecemento e orientadas ao ben común. |
| C5 |
CT3-Entender a importancia da cultura emprendedora e coñecer os medios ao alcance das persoas emprendedoras. |
| C6 |
CT4-Valorar criticamente o coñecemento, a tecnoloxía e a información dispoñible para resolver os problemas cos que deben enfrontarse. |
| C7 |
CT5-Asumir como profesional e cidadán a importancia da aprendizaxe ao longo da vida. |
| C8 |
CT6-Valorar a importancia que ten a investigación, a innovación e o desenvolvemento tecnolóxico no avance socioeconómico e cultural da sociedade. |
| Learning aims |
| Learning outcomes |
Study programme competences |
| Know the nature and functionality of the State and the Public Sector. |
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A12
|
B1
B2
B3
B4
B5
B6
B7
B8
B9
|
C1
C3
C4
C6
C7
C8
|
| Interpret and assess the public budget. |
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A13
|
B1
B2
B3
B4
B5
B6
B7
B8
B9
|
C1
C3
C4
C6
|
| Knowledge of the main current public expenditure programs. |
A1
A2
A3
A6
A7
A8
A9
A10
A11
A12
A13
|
B1
B2
B3
B4
B5
B6
B7
B8
B9
|
C1
C3
C4
C6
C7
C8
|
| Economic study of political and administrative decentralization. |
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A12
|
B1
B2
B3
B4
B5
B6
B7
B8
B9
|
C1
C3
|
| Ability to critically analyze the knowledge acquired and ability to apply practical theoretical concepts to know. |
A3
A4
A8
A9
A13
|
B1
B2
B3
B4
B5
B7
B8
B9
|
C1
C3
C4
C5
|
| Contents |
| Topic |
Sub-topic |
Topic 1. Public Finance and Public Sector
|
1 Public Economy and financial activity.
2. The Public Sector as a subject of financial activity.
3. Public Economy; evolution of current thinking and trends.
4. Public Sector; economic operations. Measurement.
5. The Public sector in Spain. |
Topic 2. Introduction to public intervention. Collective election.
|
1. The reasons for public intervention.
2. Market failures.
3. Collective election. |
Topic 3. The Public Budget
|
1. General principles of Public Budget management.
2. Budgetary techniques.
3. Public expenses and revenues.
4. Growth of public spending. Explanatory theories
5. The Welfare State. Main spending programs |
Topic 4. Introduction to the taxation.
|
1. Basic tax concepts.
2. Main categories of public revenue.
3. Tax principles.
4. Indicators. |
Topic 5. General Theory of Imposition
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1. Taxes and economic efficiency.
2. Tax distortions and excess tax assessment. |
Topic 6. Fiscal Federalism
|
1. Economic justification of decentralization.
2. The number of levels of government and the division of responsibilities.
3. Aspects of financing through taxes. |
| Planning |
| Methodologies / tests |
Competencies |
Ordinary class hours |
Student’s personal work hours |
Total hours |
| Guest lecture / keynote speech |
A1 A2 A3 A4 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C6 |
17 |
51 |
68 |
| Supervised projects |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8 |
2 |
16 |
18 |
| Oral presentation |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8 |
3 |
9 |
12 |
| Workshop |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8 |
20 |
20 |
40 |
| Objective test |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 C1 C3 C4 C5 C6 C7 C8 |
4 |
4 |
8 |
| |
| Personalized attention |
|
4 |
0 |
4 |
| |
| (*)The information in the planning table is for guidance only and does not take into account the heterogeneity of the students. |
| Methodologies |
|
Methodologies |
Description |
| Guest lecture / keynote speech |
Oral presentation complemented with the use of audiovisual media and the introduction of some questions addressed to students, to transmit knowledge and facilitate learning. |
| Supervised projects |
roups of three to five components will be created for the development of a work proposed by the teacher. The purpose of the work will be to promote the autonomous learning of students under the tutelage of the teacher. |
| Oral presentation |
he students will make a presentation of the supervised work carried out and / or the study cases proposed by the professor. It will have a maximum duration of 15 minutes per group. Subsequently a debate will begin. |
| Workshop |
The student is faced with the task of describing a specific situation that poses a problem that must be understood, evaluated and solved, individually or by a group of people. The student must be able to analyze a series of facts, referring to a particular topic of the subject proposed by the teacher, to reach a reasoned decision, either individually or through a discussion process in small work groups (3-5 students) . |
| Objective test |
Written test used for the assessment of learning that can combine different types of questions: concepts (formulate questions in the form of a direct question on fundamental concepts of the subject), essay (questions of a certain breadth of written development that are valued and approximate to the expected response, combined with the ability to reason (argue, relate, etc.) can also be formulated with only one type of any of these questions. |
| Personalized attention |
|
Methodologies
|
| Supervised projects |
|
| Description |
| Intended to reinforce the autonomous learning of the student through the monitoring and supervision of the different activities programmed in relation to the tutorized works (search of economic data, bibliographical sources, exhibition of works, etc.) |
|
| Assessment |
|
Methodologies
|
Competencies |
Description
|
Qualification
|
| Supervised projects |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8 |
For its evaluation the following aspects will be taken into account: structure, content, sources of information used, the writing of the work and the critical analysis. |
10 |
| Oral presentation |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A11 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8 |
The support used in the presentation, the domain of the subject and the ability to synthesize will be positively valued. |
10 |
| Workshop |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 B9 C1 C3 C4 C5 C6 C7 C8 |
The teacher will ask the students a question related to the lectures or economic news about the activity of the public sector for its study by the student and their subsequent discussion in the classroom. |
30 |
| Objective test |
A1 A2 A3 A4 A5 A6 A7 A8 A9 A10 A12 A13 B2 B1 B3 B4 B5 B6 B7 B8 C1 C3 C4 C5 C6 C7 C8 |
It will consist of a written exam that will combine questions about fundamental concepts of the subject with type test questions. |
50 |
| |
|
Assessment comments |
Evaluation observations A) EVALUATION REGULATIONS: 1. Assessment conditions: It
is forbidden to access the exam room with any device that allows communication
with the outside and / or information storage. 2. Identification of the
student: The student must prove her personality in accordance with current
regulations. B) TYPES OF RATING: 1. Qualification of not
presented: Corresponds to the student, when he only participates in evaluation
activities that have a weighting of less than 20% on the final qualification,
regardless of the qualification achieved. 2. Students with recognition
of part-time dedication and academic waiver of attendance exemption: Except for
the dates approved in the Faculty Board for the final objective test, for the
remaining tests a specific calendar of compatible dates will be agreed at the
beginning of the course with your dedication. C) EVALUATION OPPORTUNITIES: 1. First opportunity: the
evaluation criteria previously indicated in this section will be applied. 2. Second chance: the
evaluation criteria are the same for all evaluation opportunities, always
taking into account the regulations on the second chance (article 18, section
5). 3. Early call: In the early
call, it is possible to recover the points of the continuous assessment
(problem solving, short answer tests, and interventions during the lectures) by
means of additional questions to the final objective test. D) OTHER EVALUATION OBSERVATIONS: The possibility of conducting
partial exams on the subject is not excluded. The teacher as part of the
teaching schedule, keeping their grade until the second opportunity, will
announce these partial exams. |
| Sources of information |
|
Basic
|
|
|
Busto Gisbert, A. (2017): Curso Básico de Hacienda Pública. 4ª edición. Editorial: Civitas, Madrid.
Libro amarillo de los PGE: Último texto dsponible, Congrso de los Diputados, recurso obtenible en la web
Navarro Pascual y Paniagua Soto (2016): Hacienda Pública
I y II. Pearson Education
Madrid. Rosen H.S. (2016): Hacienda Pública, Mc Graw Hill.
Madrid. |
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Complementary
|
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| Recommendations |
| Subjects that it is recommended to have taken before |
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| Subjects that are recommended to be taken simultaneously |
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| Subjects that continue the syllabus |
|
| Other comments |
|
It is
recommended to follow the indications given in this Teaching Guide. Moreover: 1. The delivery
of the documentary works carried out in this subject: a. It will be
requested in virtual format and / or computer support b. It will be
done through Moodle, in digital format without the need to print them 2. The
importance of ethical principles related to sustainability values in personal
and professional behavior must be taken into account. 3. Work will be
done to identify and modify sexist prejudices and attitudes and the environment
will be influenced to modify them and promote values of respect and equality. 4. The full
integration of students who, for physical, sensory, psychological or
sociocultural reasons, have trouble to an adequate, equal and profitable access
to university life will be facilitated. |
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