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.

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.