Minerva

Simplified Tax Governance under the RIMPE Regime: An Analysis of Administrative Efficiency and Transparency in Ecuador

2026-01-09T02:30:37+00:00

This study conceptually examines the \textit{Régimen Simplificado para Emprendedores y Negocios Populares (RIMPE)} through a qualitative review of the literature on tax governance, fiscal digitalization, tax culture, and risk control. The findings indicate that regulatory simplification, without the support of digital solutions, risk analytics, and fiscal transparency, may increase informality and tax-related risk. The literature also highlights that the administrative efficiency of RIMPE depends on institutional coordination, perceived equity, and the incorporation of accountability mechanisms. It is concluded that RIMPE must complement simplification with intelligent control strategies and stronger tax culture initiatives.

Cultural Study of the Fiesta del Señor de Soltera in Huancavelica, Peru

2026-01-13T02:58:33+00:00

This article examines the Fiesta del Señor de Soltera, held in the San Cristóbal neighborhood of Huancavelica (Peru), as a sociocultural dispositif where moral economy, Andean reciprocity, symbolic capital, and ritual sociability converge. Drawing on exploratory ethnographic observations and a critical review of anthropological and sociological literature, the analysis focuses on festive expenditures ---including organization, convites, and bullfighting--- as practices that articulate religious devotion, community cohesion, and social differentiation. Findings indicate that the economic dyna-mics of the festivity are embedded in a moral regime sustained by reciprocal obligations and collective affectivities, where ayni, compadrazgo, and ritual friendship operate as social technologies for mobilizing resources. Additionally, the study reveals that festive cargos and ritual expenditures function as investments in symbolic capital that produce prestige and legitimacy while simultaneously reproducing internal hierarchies and inequalities.

Academic Production in Accounting: A Bibliometric Analysis of University Theses in Peru

2026-01-15T02:36:52+00:00

This study conducts a bibliometric analysis of undergraduate accounting theses from various Peruvian universities, identifying their evolution, thematic distribution, methodological approaches, and gender participation. A representative sample of 1,692 theses published in institutional repositories over seven years was analyzed; only theses with full-text access were included to complete the sample per university. The findings reveal a predominance of quantitative approaches, basic research type, descriptive level, and non-experimental designs as the leading methodological pattern. Thematically, the theses focus on finance, internal control, and taxation. Results also show a majority of female thesis authors, whereas academic supervision is mainly performed by males. Research topics are predominantly oriented toward the private sector, with municipalities representing the most accessible entities within the public sector. This diagnostic contributes to policy guidance aimed at diversifying methodologies, expanding thematic lines, and fostering research in accounting.

Synergies between Corporate Social Responsibility and Labor Law: Toward a Business Model Aligned with the Sustainable Development Goals

2026-01-16T02:38:14+00:00

This study examines the interplay between Corporate Social Responsibility (CSR), compliance with labor regulation, and the integration of the Sustainable Development Goals (SDGs) into the day-to-day management of Ecuadorian companies. Based on a survey administered to 102 organizations and statistical analysis procedures, differentiated levels of commitment were identified across the three axes, along with limited convergence among them. Findings indicate that the normative component associated with labor law compliance shows a stronger relationship with labor sustainability, while voluntary CSR initiatives display more heterogeneous effects and lower degrees of alignment with the SDGs. Advancing toward an effective articulation of these three pillars requires coordinated strategies, verifiable indicators, and monitoring mechanisms that connect voluntary commitments to observable labor outcomes.

Results-Oriented Public Management and Spending Efficiency: An Analysis of Local Governments in Latin American Contexts

2026-01-31T04:49:04+00:00

This study examines the link between performance-oriented management models and budget execution patterns in local governments, emphasizing their implications for governance and public value creation. A quantitative approach was adopted, with a non-experimental and descriptive--correlational design, applying structured questionnaires to public officials involved in planning and budget management. The results reveal a positive and statistically significant association between both dimensions, underscoring the importance of strategic planning, results-based budgeting, and monitoring and evaluation systems. Nevertheless, persistent limitations in the articulation among programs, projects, and financial mechanisms highlight relevant challenges for strengthening local public management and enhancing its social impact.

Student Burnout in the Contemporary University: Emotional, Institutional, and Pedagogical Factors

2026-02-01T02:58:01+00:00

Academic burnout and its relationship with psychological and contextual variables in university students were analyzed. The study was conducted with a sample of 214 students. Likert-type scales were used to measure emotional exhaustion, cynicism, and academic efficacy, as well as anxiety, self-efficacy, and institutional support variables. Descriptive results showed moderate levels of exhaustion and cynicism, along with relatively high academic efficacy. Correlational analysis revealed significant associations between burnout, anxiety, and self-efficacy. Likewise, the multiple regression model indicated that anxiety increases exhaustion, while self-efficacy and institutional support act as protective factors. It is concluded that academic burnout responds to a complex interaction between emotional and contextual variables, highlighting the need for comprehensive preventive interventions in the university setting.

Emotional States and Academic Performance in Higher Education: An Educational Psychology Approach

2026-02-07T03:04:12+00:00

This study analyzed the relationship between emotional states and academic performance in higher education students from an educational psychology perspective. Using a quantitative design and synthetic data, academic emotions, affect, psychological distress, academic engagement, and burnout were assessed. Descriptive and correlational results showed positive associations between academic performance and adaptive emotions, positive affect, and academic engagement, as well as negative relationships with anxiety, boredom, and psychological distress. Hierarchical regression confirmed the incremental and significant contribution of different emotional and motivational domains in explaining academic performance. These findings highlight the importance of integrating emotional well-being into university training strategies.

Effectiveness of Mindfulness-Based Psychological Interventions for Anxiety Reduction in Adults

2026-02-16T03:19:22+00:00

This systematic review, conducted in accordance with PRISMA guidelines, examined recent scientific evidence on the effectiveness of mindfulness-based psychological interventions (Mindfulness-Based Interventions, MBIs) in reducing anxiety among the adult population. Empirical studies, randomized controlled trials, meta-analyses, and systematic reviews published between 2022 and 2024 were analyzed, including applications in clinical, educational, and workplace settings. The findings indicate that MBIs, including face-to-face programs, brief interventions, and digital modalities, demonstrate significant effectiveness in decreasing anxiety symptoms, with effects comparable to pharmacological treatments in certain clinical contexts and with a lower risk of adverse effects. Moreover, the evidence supports their positive impact on emotional regulation, stress reduction, and improvement of psychological well-being. Overall, the results suggest that mindfulness constitutes an evidence-based, adaptable, and accessible therapeutic strategy for the promotion of mental health in adults.

Systematic Review on the Determinants of Child Resilience in Vulnerable Contexts

2026-02-18T03:20:34+00:00

This study presents a theoretical exploration of the advances made over the last five years regarding the factors that determine child resilience in vulnerable contexts. To this end, a set of scientific and academic documents that contribute to the understanding of the topic and provide a solid foundation for future research was evaluated. In this regard, the PRISMA methodology was applied for the selection and screening of documents. The analysis revealed that child resilience is a dynamic capacity influenced by individual, family, community, and structural factors. Emotional self-regulation, secure attachment, parental resilience, benevolent childhood experiences, social networks, technological innovations, and economic protection policies stand out as key protective elements. The findings provide a comprehensive framework for the design of sustainable interventions aimed at strengthening coping capacity and well-being among vulnerable children.

The Interaction Between Cognitive, Emotional, and Behavioral Processes

2026-02-22T03:26:24+00:00

This study aimed to systematically analyze the interaction between cognitive, emotional, and behavioral processes from an integrative perspective. To this end, a systematic review of the scientific literature published between 2021 and 2025 was conducted, following the PRISMA 2020 guidelines. A total of 20 relevant studies addressing this interaction in educational, clinical, and social contexts were selected. The findings indicate that cognition and emotion constitute an interdependent system that regulates behavior, influencing processes such as learning, self-regulation, psychosocial adaptation, and mental health. In addition, theoretical convergences, consistent empirical evidence, and methodological advances derived from neuroscience and computational modeling were identified. It is concluded that integrative approaches provide a more robust understanding of human behavior and support the design of more effective educational and clinical interventions.

Systematic Review of the Organizational Environment in Public Universities and Its Impact on Educational Quality

2026-02-22T03:26:13+00:00

This article analyzes the impact of the organizational environment on the educational quality of public universities. A systematic review was conducted using the PRISMA methodology in several databases (ProQuest, ScienceDirect, Taylor \& Francis, Springer, and Google Scholar). The process included identification, screening, eligibility, and inclusion, resulting in a total of twenty selected articles. The findings indicate a clear and significant relationship between both variables, influencing teachers' performance, management, effectiveness, efficiency, and other aspects. In addition, they show that the organizational environment impacts quality indicators, as well as administrative, structural, academic, learning, and accreditation indicators, among others. It is concluded that the organizational environment is an important predictor of these factors, thus creating common patterns in the vision and mission of public universities.

Teaching Performance and Leadership in Teaching and Learning Processes: A Systematic Review

2026-02-22T03:26:00+00:00

The present study aimed to analyze the relationship between teacher performance evaluation, pedagogical leadership, and educational quality through a systematic review of recent literature. The identification, selection, and analysis of studies published in academic databases were conducted, considering empirical research and scientific reviews related to the variables of interest. The findings indicate that performance evaluation, when oriented toward formative feedback and continuous professional development, significantly contributes to the improvement of pedagogical practices and the strengthening of student learning. Likewise, educational leadership was found to influence teacher motivation and performance, fostering institutional environments that promote innovation and continuous improvement. Educational quality does not depend solely on structural resources, but also on professional commitment, pedagogical competencies, and effective instructional support. It is concluded that the articulation between formative evaluation, transformational leadership, and teacher training constitutes a strategic axis for optimizing teaching and learning processes.

Strategic Management for the Sustainability of SMEs in Latin America

2026-02-25T03:28:21+00:00

Corporate sustainability has become a strategic axis for the competitiveness of SMEs in Latin America, particularly in contexts characterized by financial constraints, structural informality, and increasing environmental demands. The study analyzed the influence of strategic management on corporate sustainability, considering its economic, social, and environmental dimensions. An explanatory quantitative approach was applied using PLS-SEM structural equation modeling to a sample of 368 owner-managers of Latin American SMEs. The results revealed a positive and significant influence of strategic management on corporate sustainability (β = 0.68; p < 0.001), explaining 47% of its variability. It is concluded that strategic formulation, implementation, and evaluation constitute determining factors for consolidating sustainable practices in the business environment.

Impact of Pozzolanic Materials on the Durability Properties of Concrete: A Systematic Review

2026-02-27T03:30:22+00:00

This article presents a systematic review on the effect of natural and industrial supplementary cementitious materials (SCMs) --including ground granulated blast furnace slag (GGBS)-- silica fume, volcanic ash, natural zeolite, and diatomite, on the physical, mechanical, and durability properties of concrete. Based on the analysis of studies published between 2021 and 2025, consistent patterns of microstructural refinement, permeability reduction, and improved resistance to aggressive agents were identified. The results indicate that performance depends on the type of material, its fineness, replacement ratio, and curing conditions. The evidence suggests that durability enhancement is associated with the interaction between pozzolanic reaction and filler effect. This synthesis contributes to guiding the design of performance-based sustainable concretes and to strengthening technical criteria aligned with contemporary environmental challenges.

Effects of Climate Change on the Andean Shrubland Ecosystem

2026-03-07T02:49:07+00:00

This study analyzes the effects of climate change on the Andean shrubland ecosystem in the department of Lima (Peru) during the period 1970--2022. Climate data on temperature and precipitation (WorldClim) were used together with the Soil Adjusted Vegetation Index (SAVI) derived from Landsat imagery, complemented with community perception. The results reveal interdecadal thermal variability, irregular precipitation regimes, and a significant relationship between water availability and vegetation vigor. Periods of ecosystem degradation associated with drought events and high thermal amplitude were identified. The methodological triangulation confirms the high sensitivity of the Andean shrubland ecosystem to regional climatic variability.

Third-Wave Psychotherapies in Mental Health: A Synthesis of Diagnostic and Transdiagnostic Evidence

2026-01-22T02:42:56+00:00

This study analyzed recent advances in third-wave psychotherapies applied to mental disorders. An integrative review of systematic reviews and meta-analyses published between 2022 and 2025 in indexed scientific literature was conducted. The findings indicate that Acceptance and Commitment Therapy, Dialectical Behavior Therapy, Behavioral Activation, Functional Analytic Psychotherapy, and Integrative Behavioral Couple Therapy show differential evidence depending on disorder and therapeutic process. It is concluded that process-based and transdiagnostic approaches constitute a relevant contribution to clinical mental health practice.

Livestock management strategies for local economic development: a systematic review

2026-03-11T03:58:06+00:00

La investigación tuvo como fin analizar críticamente la literatura científica sobre las estrategias de gestión pecuaria y su contribución al desarrollo económico local. Se desarrolló mediante una revisión sistemática de la literatura, siguiendo los lineamientos del protocolo PRISMA con artículos publicados entre 2021 y 2025 en bases de datos indexadas. Los resultados identifican estrategias productivas y tecnológicas, organizacionales e institucionales, y económicas y de mercado como las más relevantes. Concluyendo que la gestión pecuaria, constituye un eje fundamental para el desarrollo económico local y un insumo clave para el diseño de políticas y estrategias territoriales.