Minerva

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

Israel Agustin Quiroz Chang — 2026-01-09

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

Raul Eleazar Arias-Sanchez — 2026-01-13

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

Eddy Miguel Aguirre Reyes — 2026-01-14

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

Yuri Maribel Cedeno Mendoza — 2026-01-15

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

Karold Roxana Caceres Gomez — 2026-01-24

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

Jose Calizaya Lopez — 2026-01-31

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

Magnolia Susana Sierra Delgado — 2026-02-07

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

Clara Amelia Huaman Chorres — 2026-02-16

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

Irene Merino Flores — 2026-02-17

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

Miguel Alberto Velez Sancarranco — 2026-02-19

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

Karla Paulina Hidalgo Montesinos — 2026-02-20

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

Flor Maribel Lasso Cambo — 2026-02-21

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

Domingo Hernandez Celis — 2026-02-24

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

Kevin Arturo Ascoy Flores — 2026-02-25

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

Ruben Martinez Cabrera — 2026-03-07

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.

Construction and demolition waste management protocol for a circular economy

Victor Alessandro Ingol Lozano — 2026-03-17

This study was conducted with the objective of analyzing the relationship between the waste and demolition management protocol and the circular economy. For this purpose, a descriptive and correlational research study was carried out with a non-experimental design. For data collection, a Likert-type scale questionnaire was used, with an acceptable Cronbach's Alpha reliability value of 0.941 for internal consistency, indicating an excellent trend. In addition, a Shapiro-Wilks normality test was obtained with sig = 0.099, showing that the variables do not present a normal distribution; therefore, Spearman's Rho was used to measure the correlation between variables, whose significance was 0.06. These findings confirm that there is a very strong positive correlation between both analyzed variables.

Effects of Sea Surface Temperature Variability on Dolphinfish Landings in the Pacific Ocean

Rodolfo Cornejo — 2026-03-23

The relationship between sea surface temperature and dolphinfish landings was evaluated in four coastal areas of Peru (Paita, Chimbote, Pucusana, and Ilo) during the 2013--2020 period, considering normal thermal conditions and anomalies associated with the El Ni\~no--Southern Oscillation phenomenon. Monthly temperature series and landing records were analyzed. The results showed marked interannual variability, with significant decreases in catches during warm events and increases during cold phases. The intensity of the temperature--landings relationship was spatially heterogeneous, being more evident in Ilo and less consistent in Pucusana. These findings indicate that marine thermal variability differently influences dolphinfish fishery productivity. The need for adaptive fishery management strategies that incorporate climate variability as a key factor in the planning and sustainability of the resource is highlighted.

Assessment of Algal Bloom Potential in a Tropical Reservoir Using Remote Sensing and Meteorology

Maria Eugenia Ramos Flores — 2026-03-26

Algal blooms in tropical reservoirs can affect water quality and resource management, but continuous monitoring is often limited by the low frequency of in situ sampling. This study assessed algal bloom potential through a reproducible workflow integrating remote sensing and meteorology. Satellite time series of chlorophyll-a and a complementary indicator of floating cyanobacteria were analyzed together with precipitation and daily temperatures aggregated to the same temporal interval. Processing included clipping the area of interest, quality and coverage control, calculation of spatiotemporal statistics, recurrence maps, monthly synthesis, nonparametric lagged correlations, and an operational bloom-potential classification based on robust exceedances. The results showed intra-annual variability of chlorophyll-a with areas of spatial recurrence, weak meteorological associations, and a minimal floating-cyanobacteria signal, supporting the use of this approach for regional monitoring and sampling prioritization.

Service Quality and Customer Satisfaction in the Beekeeping Sector

Joel Steveen Gamboa Maldonado — 2026-04-14

En este estudio se analiza la relación entre la calidad del servicio y la satisfacción del cliente dentro del sector apícola. La investigación se desarrolló bajo un enfoque mixto, con un análisis cuantitativo mediante la aplicación del modelo SERVQUAL, el cual analiza cinco dimensiones: fiabilidad, capacidad de respuesta, seguridad, empatía y elementos tangibles. La recolección de datos se realizó a través de encuestas dirigidas a los consumidores, permitiendo identificar sus percepciones y expectativas respecto al servicio recibido. Los resultados evidencian que la calidad del servicio influye significativamente en la satisfacción del cliente, resaltando la importancia de factores como la atención, la confianza y la experiencia de compra. De igual manera, se identifican oportunidades de mejora relacionadas con la capacitación del servicio al cliente, la implementación de estrategias de rebranding y el uso de herramientas digitales, orientadas a fortalecer la competitividad y sostenibilidad del sector.

A Systematic Review of Natural Resource Exploitation, Its Environmental Impact, and Mitigation

Angel Moises Bracamonte Sayaverde — 2026-04-21

The unsustainable exploitation of natural resources constitutes a critical cause of environmental degradation that compromises ecosystem stability and community well-being. This study aimed to analyze the associated environmental problems and propose mitigation strategies based on scientific evidence. A systematic review was conducted in accordance with PRISMA guidelines, consulting Scopus, Web of Science, and Google Scholar (2013 - 2025); from 64 initial records, 33 studies were selected. The results identified five main problems: deforestation (7000 - 10000 ha/year), overgrazing as a driver of desertification, water management losses (25 - 35%), aquifer overexploitation affecting more than 100000 people, and illegal quarry extraction with high informality. The main mitigation strategies include reforestation with native species, technified irrigation, payments for ecosystem services, institutional regulation, and community environmental education. It is concluded that collaborative governance and institutional strengthening are key to achieving sustainable regional management.

Comprehensive Valorization of Filter Cake as a Resource in the Sugar Industry

Angel Jesus Bracamonte Sayaverde — 2026-04-22

The sugar industry generates large volumes of filter cake, whose inadequate disposal causes significant environmental impacts, especially through greenhouse gas emissions. However, this by-product has a high content of essential nutrients and considerable energy potential that has not yet been fully utilized, due to technical limitations and the limited implementation of valorization technologies. This literature review analyzed the production, management, and sustainable utilization alternatives for filter cake based on the examination of 39 specialized scientific sources. The information was collected through a systematic and analytical review of literature indexed in international databases such as Scopus, ScienceDirect, SciELO, and Web of Science. Publications from 2020 to 2025 were prioritized. The studies addressed physicochemical properties, agronomic applications, and valorization strategies, such as composting, biofertilizers, and energy recovery, providing a basis for sustainable management.

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

Edson Pelayo Ticona-Quispe — 2026-01-21

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

Kaylha Lizett Moncayo Chavez — 2026-03-10

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.

Digitalization and Logistics Management as Determinants of Satisfaction in the Commercial Relationship

Piero Andre Mori Bendezu — 2026-04-04

Digitalization has become a key factor in improving operational coordination and strengthening commercial relationships between suppliers and customers. This study analyzes its influence on service satisfaction and the continuity of the commercial relationship, considering the mediating role of logistics management. A quantitative research design was conducted in service establishments in Lima through surveys administered to those responsible for operational and commercial processes. The data were analyzed using partial least squares structural equation modeling. The results show that digitalization strengthens logistics management, improves service perception, and fosters stable relationships.