Vol. 7 No. 19 (2026): Minerva Vol. 7 Issue 19

Papers

Israel Agustin Quiroz Chang

8-16

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

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Raul Eleazar Arias-Sanchez, Kenia Aguirre-Vilchez, Walter Mayhua-Matamoros, Humberto Jesus Suarez Agreda

17-26

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

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Eddy Miguel Aguirre Reyes, Carlos Alberto Lamadrid Vela, Victor Hugo Jimenez Noblecilla, Rocío Kasandra Clavijo García, Kevin Alex Melgar Ojeda

27-36

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

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Yuri Maribel Cedeno Mendoza

37-47

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

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Karold Roxana Caceres Gomez, Stephanie Cris Cheneaux Márquez, Antonio Miguel Escobar Juárez, Benjamin Roldan Polo-Escobar, Renzo Rimaneth Rivero Fernández

54-63

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

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Short papers

Edson Pelayo Ticona-Quispe, Nilton David Vilchez Galarza, Jose Francisco Rada Vittes

48-53

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

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