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The plots of Billy Budd and The Bonfire of the Vanities are organized entirely around a lawsuit. In The Pickwick Papers the trial is only a part, though an important one, of a series of related adventures in which the main characters of the novel participate. In the three novels there is a trial in which the accused is found guilty, although he is actually innocent. In The Posthumous Papers of the Club Pickwick, the author's main purpose is to present the operation of the legal system, in which the modus operandi of unscrupulous lawyers, who rely only on cheating and deceiving methods, is at the beginning of and determines the outcome of the lawsuit. In Billy Budd, an innocent is sentenced to death in order to preserve a supposed higher interest: the common good. In The Bonfire of the Vanities, political factors, personal interests, resentments and other worldly elements determine the outcome of the trial. In the three cases, the watchmaking mechanism that a lawsuit appears to be is completely overcome by factors outside it. [ABSTRACT FROM AUTHOR]

This paper follows the political life of documents produced in relation to a World Bank-funded road engineering technical study in the Peruvian Andes. By contrast with Weber's emphasis on documents as instruments of rationalisation and transparency, and the more recent focus on documents as aesthetic artefacts and instances of institutional form, I attend to the ambiguous political processes enacted through document flows. I suggest that the ways in which project documents circulated, accumulating multiple connotations as they travelled, generated not clarity, but rather increasing indeterminacy, arguing that their political quality had to do precisely with their dual character, calling up at once normativity (and its promise of justice and order) and the play of unscrupulous «interests». I argue that their dual promise of clarity and ambivalence was key to the opening up of spaces of political possibility in the project. [ABSTRACT FROM AUTHOR]

Aquí encontrará la primera página y el link de todos los artículos publicados en revistas científicas internacionales por los integrantes de la Sección Química de la PUCP durante la segunda mitad de 2018. Se han incluido solo revistas científicas que se encuentran indexadas en las bases de datos Scopus y Web of Science

This paper systematizes and compares, based on the reasoning of the U.S. Supreme Court and its decisions, four pairings of concepts that arise from discussions on the operability of the presumption of innocence in the AngloAmerican legal system. The article illustrates that the partial conclusions in each of these comparisons must be reached by arguments consistent with the normative foundation of the presumption of innocence principle in order to find the defining characteristics of said principle. Ultimately, the paper sets forth a definition of the presumption of innocence that encompasses each of the partial conclusions thus reached. [ABSTRACT FROM AUTHOR]

This paper aims to analyze the impact of lockdown on education in the context of social acceleration. In this paper, we address the necessary (re)construction required to enhance the education of adolescents. From this perspective, it examines the potential of the adolescent brain, as advocated by Daniel Siegel. The present study employs a bibliographical research methodology to investigate the impact of social acceleration on education in the aftermath of the lockdown. We emphasize that the adolescent phase is crucial for the development of potentials in the educational context. In this vein, a philosophical analysis of the school is conducted, highlighting it as a space for (re)constructing practices that encourage adolescents to listen to the world around them. Therefore, the school must illuminate the potential of adolescence, such as creativity and openness to novelty, as a space for (re)creating subjects in times of acceleration. [ABSTRACT FROM AUTHOR]

This paper identifies the interpretative and qualification legal problems posed by the criminalisation of rape offences in Peru by examining the most contemporary case law and specialised literature. Through a teleological and systematic legal interpretation of these offences and applying a gender perspective, preliminary alternative solutions are constructed. The main legal conclusion reached is that, with the incorporation of the modality of "taking advantage of any other environment that prevents the person from giving free consent" in the offence of rape in its basic modality (article 170 of the Criminal Code), the Peruvian legal system has incorporated a model based mainly on the absence of consent for sex offences. This model, in turn, is close to the "yes means yes" approach to consent, based on a conventional, constitutional and teleological interpretation of the wording of the criminal offence. This paper also reaches other important legal conclusions about the criminal offence of rape, such as the feasibility of its coverage of cases of stealthing, the legal viability of its commission by compenetration and not only penetration, by improper omission and without requiring lewd intent in addition to regular intent, among others. Finally, considering these conclusions, articles 171, 172, 173, 174 and 175 of the Peruvian Criminal Code are systematically examined and congruent legal interpretations are proposed. One of the most relevant is the unconstitutionality of the criminal offence of rape by deception (article 175) and the rationale for its redirection to article 170, as the former could be used to argue that deception is not a suitable modality for committing rape against an adult or adolescent victim over the age of 13, preventing the adequate protection of sexual autonomy. [ABSTRACT FROM AUTHOR]

The challenge of the search for victims of enforced disappearance usually includes the recovery of the identity of the remains that are found. This paper highlights the legal dimension of identification and its quality as a decision about the proof of a fact, which can be analyzed with the conceptual tools of the theory of legal evidence. On that basis, it analyzes the question about the applicable standard of proof considering the recent Chilean experience, which shows how positive DNA evidence has tended to consolidate as a sort of golden standard, exclusive and excluding, for the identification of human remains in the case of enforced disappearances. However, that standard of certainty will be often difficult to meet because of deterioration of DNA in the remains samples obtained, because of the scarcity of samples given the practice of massive clandestine exhumations or because of a lack of relatives' samples for comparison. The paper explores the questions that then open up, regarding both the possibility that other forensic evidence may be acceptable as sufficient and the treatment of the unidentified remains. [ABSTRACT FROM AUTHOR]

The primary purpose of this paper is to present an actual case of a Peruvian SME which applied IFRS accounting standards – specifically, IAS 41 for consumable biological assets – to reflect its financial situation more accurately as an alternative to legal and tax regulations applying historical cost, which Peruvian SMEs more commonly use for the preparation of financial statements. Primary data were gathered through interviews and observation at the SME studied. This forestry-industry SME in question tried unsuccessfully to get financing from banks, even presenting complementary information regarding the calculation of biological asset values according to IAS 41. Failing this, it turned to seeking funding from private long-term investors, eventually succeeding in obtaining long-term financing from a new strategic investor. The significance of this paper is that it presents evidence of the advantages for companies (specifically agriculture-related companies) that comply with IFRS in a country where historical cost-based tax rules are traditionally applied for accounting purposes. Other SMEs can similarly improve the likelihood of obtaining new capital from potential investors by complementing the information provided in financial statements with detailed data regarding fair value calculation of biological assets. [ABSTRACT FROM AUTHOR]

“Religion or Life’s Encounter with Itself”. This paper attempts to offer a comprehensive approach to the religious phenomenon, considering that religion— understood as the attitude that each life has towards the brute fact of life—constitutes an anthropological universal. I claim that there are three emotional places or types of vital pathos that allow sketching three basic modes of articulating the religious: the pathos of disenchantment, the tragic pathos, and the pathos of wonder. After discussing the dialogues, tensions, and transitions between these, the paper concludes with a vindication of wonder as the genuine experience of a strictly religious life—that is, a life reconciled with totality. [ABSTRACT FROM AUTHOR]

“Univocity and Intuitive Science in Spinoza”. This paper seeks to investigate the Spinozist theory of knowledge. The starting point of my argument is a reading hypothesis that connects the univocity of the real with intuitive science. The aim is to demonstrate that the cognoscitive access provided by the third genre of knowledge is the only means to attain knowledge of the totality of Nature. Accordingly, the paper shows, on the one side, that both imagination and reason provide us only with incomplete and biased knowledge of the real. On the other side, it shows that—notwithstanding their shortfalls—these cognoscitive perspectives are authentic and true, and are present in the third genre of knowledge. Finally, the paper shows the coherence of the Spinozist system and its proposal of intuitive science—knowledge of the unity underlying all perspectives—as the human ethical destiny. [ABSTRACT FROM AUTHOR]

“‘The Spectre of Marburg’ wanders around the Operative Aesthetics. Luis Juan Guerrero, ‘Evolutive’ Reader of Heidegger”. This paper aims to analyse the reading of Martin Heidegger’s thought offered by Luis Juan Guerrero in his Operative Aesthetics. I claim that “The Origin of the Work of Art” plays a central role in the work of the Argentinian philosopher. However, this does not mean that Guerrero is not an original author or that he is a mere commentator of the German philosopher. On the contrary: the Argentinian philosopher offers a productive reading of Heidegger which allows him to build his own and authentic philosophy. By focusing on Heidegger’s essay on art and on the first volume of the Operative Aesthetics, this paper analyses three essential issues: the concept of tool, the world-earth relationship, and the bond between history and truth. [ABSTRACT FROM AUTHOR]

In this paper, I interrogate the images of childhood in the model of respectful parenting from a sociological perspective. I am interested in problematizing the notion of agency in articulation with the new social studies of childhood. To this end, I describe the main characteristics that define respectful parenting from the perspective of its followers, and I focus on the example of complementary feeding where I delve into how it produces a view of babies which enhances their agency when it comes to managing the feeding process. This paper is based on previously conducted qualitative ethnographic research about the experiences of middle-class mothers who follow this style of parenting in the city of Buenos Aires, Argentina. [ABSTRACT FROM AUTHOR]

For more than a hundred years, the study of the parties involved in a crime has been extensively researched, becoming a crucial topic in the field of criminal law. Although there is a considerable amount of research on this issue in the common law and civil law systems, there has been a notable lack of interest in comparative law studies between the two systems. This paper presents a comparative law study between the aforementioned models, offering a parallel and analytical analysis to understand their application and the challenges associated with the implementation of these categories. These categories are increasingly universal in Western criminal thought and policy, which makes this analysis systematic, complex and articulated. The analysis will focus on the German Criminal Code interpreted in the light of the theory of the act dominion and the Model Penal Code, serving as a harmonizing instrument for various criminal codes prevailing in the U.S. The need for comparative studies on U.S. criminal law and the German Criminal Code will be highlighted. With the internationalization of criminal law, comparative studies are becoming indispensable, as it is in this area that the clash of legal cultures occurs. A comparative study between the two models aims to determine the extent to which each system has similarities and differences. This study seeks to provide a deeper understanding of the similarities and differences between the systems of the Model Penal Code (common law) and the German Penal Code (civil law) with the aim of exposing the extent to which they differ and, thus, to improve the application of criminal categories in a context of internationalization. [ABSTRACT FROM AUTHOR]

The migration of Venezuelans nationals to other Latin-American countries has been defined as the most significant migratory phenomenon in the recent story of the region, with Colombia being the country that hosts the highest number of Venezuelan nationals. From a human rights perspective, this article critically analyzes the response of the Colombian State to address migration from Venezuela. The objective of this article is to show that Colombia has preferred to govern this migration through the creation of ad hoc permits, instead of recognizing the need for international protection of this population and their status as refugees. To this end, this paper analyzes the Colombian regulatory framework on migration and refuge and, in particular, the response of the Colombian State to the migration of people from Venezuela. Its central argument is that the Colombian authorities have opted for the design and implementation of alternative measures of migratory regularization, as it was at the time the Special Permit of Permanence and is today the Permit for Temporary Protection. This article concludes by stating that the approach to Venezuelan migration has led to a clear detriment to the refugee system, today collapsed and with no prospect of reform or strengthening. This is so because the institutional design of the Colombian refuge entails a host of obstacles that discourage applicants from following this path, even when they require international protection. The authors of this paper use legal dogmatic as the main research methodology. [ABSTRACT FROM AUTHOR]

Based on the distinction drawn by R. A. Duff between attacks and endangerments as two different kind of wrongs, this paper advocates a view of the crime of conflict of interest in the public sector as implicit endangerment against government decisions. This view is supported by different empirical studies, which demonstrate that, in scenarios of conflict of interest, although agents do not act with a deliberate purpose of benefiting themselves, their decisions tend to privilege their private interests. In addition, it is argued that, according to the perspective defended, the scope of the offense should include interests and acts of a non-economic nature. It should be clarified that the purpose of this paper is to contribute to the development of a normative theory of negotiations incompatible with public office which determines how this crime should be regulated, regardless of the specific way in which each legislation defines such behavior. [ABSTRACT FROM AUTHOR]

"Phenomenological Analysis of Children's Playing as a Modality of Perceptual Phantasy". The experience of playing is not unknown to anyone of us. As children we have all entered the world opened by phantasy and toys. This paper makes explicit --from a phenomenological perspective-- how this particular mixture of perception and phantasy takes place. To avoid confusing this experience with a hallucination or a mere simulation, I claim that playing can be analysed as a particular modality of perceptual phantasy in the "as if" mode. This modality, based on the neutralisation of a perceptual apprehension, enables the opening of the world of phantasy that is deployed in playing. Accordingly, this paper is divided in 3 parts: First, I present a general description of phantasy consciousness; then, I propose an analysis of perceptual phantasy in the experience of theatre; third, I describe the specificity of this modality of phantasy consciousness --called perceptual phantasy-- in the intentional structure proper of children's playing. [ABSTRACT FROM AUTHOR]

This paper examines the cultural identity expressed by The XII Travelers Memorial of the Southwest in El Paso, Texas, USA. According to the monument's statement, the memorial is an ongoing regional project formed by "... 12 heroic bronze monuments celebrating the multicultural contributions of both men and women to the development of the Southwest." The paper's argument is threefold. First, it argues that the XII Travelers project could be regarded as a collage that incorporates different historical and cultural references into a single narrative. Secondly, by doing this, the memorial blurs spatial scales and builds a regional history with El Paso at its center. Finally, the paper suggests that the construction of this heroic and multicultural regional identity must be understood in relation to growing tourist activities and the expectations that visitors have about a Southern border area in USA. The research is based on a critical review of the material produced by The XII Travelers Foundation and the examination of the characters and monuments of Fray García and Juan de Oñate, the only two approved travelers of the proposed list. [ABSTRACT FROM AUTHOR]

This paper presents an analytical framework that captures the informational problems and tradeoffs that policy makers face when choosing between public goods (e.g., infrastructure) and industrial policies (e.g., firm or sector-specific subsidies). The paper first provides a discussion of the literature on industrial policies. It then presents an illustrative model, where the economy consists of a set of firms that vary by productivity and a government that can support firms through general or targeted expenditures. The paper examines the cases of full and asymmetric information on firm productivity. Working under full information, it describes the first-best allocation of government resources among firms according to their productivity. It then introduces uncertainty by restricting information regarding firm productivity to be private to the firm. The paper develops an optimal contract (which replicates the first-best) consisting of a tax-based mechanism that induces firms to reveal their true productivity. As this requires high government capacity, the paper considers other simpler policies, one of which is the provision of public goods to all firms. The paper concludes that providing public goods is likely to dominate industrial policies under most scenarios, especially when government capacity is low. [ABSTRACT FROM AUTHOR]

Welfare measures and their assessment involve a set of indicators that, as economic thought evolves, are subject to critique. Nonetheless, the ultimate debate focuses on the quality of life and the conditions fostered by each economy. Using data from the period 1993 to 2019, this paper presents an analysis of the current account and terms of trade, highlighting the significance of these variables, as they encompass important flows and contribute to shaping market conditions and the resulting benefits. The study employs both Vector Error Correction (VECM) and Structural Vector Error Correction (SVECM) models to explore the interplay between external dynamics and their effects on the economy. The findings reveal that an export price shock has an expansive effect on investment, yet its impact on savings becomes marginally significant over time. Unexpected shocks on investment are roughly 38% reliant on external factors, of which an average of 32% is attributable to export prices, underscoring the tight correlation between investment and international market dynamics. Notably, the results indicate that external dynamics primarily exert short-term effects. Consequently, despite periods of robust growth, reduced unemployment, and poverty reduction, these indicators have not proven to be sustainable in Peru. [ABSTRACT FROM AUTHOR]

Endometriosis is a chronic disease of the female genital tract, the etiology of which is still unclear. The purpose of this paper is to analyze, from a biopsychosocial perspective, the structure of social representations of endometriosis of women with this disease and healthy women. To this end, an exploratory survey was conducted by administering an online questionnaire. The results made it possible to identify those particular type of social representations, the controversies, articulated differently and often contradictory in their peripheral elements. These results provide a useful basis for the construction of intervention strategies to avoid the "epistemological purgatory" in which many women are forced to live due to the discrepancy between the subjective experience of endometriosis and its expert knowledge. [ABSTRACT FROM AUTHOR]

Governments are spending a considerable amount of resources to digitalize their many services. The purpose of this research was to conduct a systematic review of e-Government acceptance papers that used the Unified Theory of Acceptance and Use of Technologies (UTAUT) as the theoretical background. From the 1529 articles using UTAUT (from 2003 to 2019), we selected the 41 most cited papers that were related to e-Government acceptance. All 41 articles were fully read to understand research gaps. We found that only a few studies have been faithful to the original UTAUT model. Although improving the theory with new variables is important, the validation of the original model also is. Constructs such as trust, quality of information, quality of service, and quality of the system, despite not being original from UTAUT seminal paper, were often integrated into the model to predict individuals' behavioral acceptance. Our findings are important to understand that as different technologies have different users and different purposes, different constructs might help to explain the individual behavior about using or not those technologies. By highlighting the research gaps, our paper guides future work on the use of UTAUT as a theoretical lens for the acceptance of e-Government. [ABSTRACT FROM AUTHOR]

Objective/context: This paper aims to explore the links that some recent Argentine presidencies (Cristina Fernández de Kirchner, Mauricio Macri and Alberto Fernández) maintained with the Russian Federation. Methodology: It will initially dwell into the longstanding tradition of pacifism which characterizes Argentine foreign policy, and then proceed to register the strategy of its most recent federal administrations regarding their international outlooks and its ties with Russia. Its strategy regarding the war in Ukraine will be inscribed within that broader diplomatic framework and tradition. It will then introduce the concept ‘geopolitical vaccinationalism’ into this scenario, making connections between purely public health issues, originated after the outbreak of the COVID-19 pandemic, and foreign policy postures and decisions that are not necessarily related to them. In this section, the strategies of some recent Argentine administrations regarding the purchase of COVID-19 vaccines to be administered to its population will also be covered. Finally, in the last section of the paper, the issue of the increased rate of pregnant Russian women coming to Argentina to give birth will also be tackled. Conclusions/originality: This situation, prompted by the Russian-Ukraine Conflict, increased the strains between Presidents Alberto Fernández and Vladimir Putin, while also presenting risks in regard to the international standing of Argentina and the seriousness with which its passport is being regarded by foreign governments.

Drawing on Andrea Durbach's work around post-conflict transformative gender justice, this paper asks if criminal justice for conflict-related sexual violence (CRSV) can bring about transformative gender justice in Latin America. The paper offers a comparative analysis of two judicial cases of conflict-related rape: the Sepur Zarco case in Guatemala and the Manta y Vilca case in Peru. The paper argues that domestic courts can have important transformative effects on victim-survivors, their families and on criminal justice practices for CRSV, when international standards for evidentiary practice are adhered to within the specific local context of the case in question, as was the case of Sepur Zarco. If international standards of evidentiary practice are not considered, it is much less likely that such cases are transformative, in fact, the process might do harm, as in the case of Manta y Vilca. Therefore, criminal justice processes are not by default transformative, but good practice can be important to transformative gender justice by providing redress for victim-survivors and affected communities, unsettling hierarchies and building accountability. [ABSTRACT FROM AUTHOR]

"Materialism and Art in Walter Benjamin". This paper analyses the issue of materialism and its relationship with art in Walter Benjamin's thought. This is a controversial issue in the debates around Benjamin. The article examines in detail Benjamin's two fundamental texts on this topic: The Author as Producer and The Work of Art in the Era of Mechanical Reproduction. Before this, the paper puts the problem into context, considering the times and, in particular, Benjamin's relationship with Brecht, which was seen as one of the key elements to understand Benjamin's material turn. This fact disturbed some of his colleagues --like Adorno, Horkheimer and Karplus-- who saw Brecht as an excessively orthodox materialist. This paper argues, however, that, although Benjamin turned towards materialist positions throughout the decade of the 30s, his materialism was not like the one defended by the Marxist orthodoxy of the time, though, indeed, it went beyond Adorno's modernist approaches. [ABSTRACT FROM AUTHOR]

"Kant's Aesthetics and the Problem of Aesthetic Judgement in Music". This paper reconstructs the place of music in the division of the arts proposed by Kant in his third Critique, focusing on the aspects that make music an art difficult to characterise. For this purpose, it exposes the foundations that allow situating music at the highest levels of Kant's incipient system of the arts, as well as the reasons that allow placing it on the lowest ones. In addition, the paper approaches the problem of the pendular place of music as a beautiful art and as an agreeable art, recovering and contrasting different passages of Kant's Critique of Judgement. To complement this last aim, readings from different thinkers are reviewed, considering, on the one hand, those who claim that Kant characterises music as a beautiful art, and, on the other hand, those who claim that he characterises it as a mere agreeable art. Finally, this paper presents the conclusions that allow to understand that music's double possibility, as a beautiful and as agreeable art, depends on the ways in which the subject relates to music. [ABSTRACT FROM AUTHOR]

"Marx and the Critical-Philosophical Foundations of the Public Sphere". This paper presents the presuppositions that enable a critical reflection on the public sphere from a Marxist perspective. It begins by considering the context of recent discussions concerning Marx's political ideas, and the relevance of the concept of public sphere in order to show the importance of some of Marx's critical concepts for political philosophy. The text is the result of a research project aimed at constructing a conceptual framework to develop a critical analysis of the public sphere today. This research has already established that some key issues, linked to the concepts of language and experience, were present in Marx's work. In this sense, the paper presents a novel reflection to the extent that it deals with the actuality of Marx's thought through the analysis of a contemporary political problem that allows to highlight the critical and radical implications that Marx's philosophical-critical foundations have for contemporary discourse and political institutions such as the public sphere. [ABSTRACT FROM AUTHOR]

"The alētheia of Cats. Balthus, Rilke and the Problem of the 'Open'". This paper takes as a starting point the artistic collaboration between Rainer Maria Rilke and Balthazar Klossowski -Balthus-, which took the form of a book entitled Mitsou. Story of a Cat, illustrated by the young painter and foreworded by the poet. This case study serves as a guiding thread running through a deep analysis of the problem of the "Open", a noumenic concept coined by Rilke in his creative exchange with Balthus. This concept was specifically discussed by Martin Heidegger. Thus, the present paper attempts to address the implications of affinity and confrontation between Rilke and Heidegger and to explore the metaphorical figure of the cat as the expression of certain animality within the unveiling that takes place in the Da-sein. For this purpose, it will also be necessary to explore theoretical key approaches taken from Ortega y Gasset and Schopenhauer, as well as critical positions particularly relevant in this field defended by Giorgio Agamben and Jacques Derrida, which tend towards an animalistic ontology of alētheia. [ABSTRACT FROM AUTHOR]

"Practices of Friendliness: An Interpretation of Byung-Chul Han's Thought". This paper analyses the philosophical-political postulates present in Byung-Chul Han's work, in order to propose, through an exegesis of his thought, the concept of the practice of friendliness as an ethical-political project focused on developing what the author calls a "praxis of delay". Such a praxis should revitalize the vita contemplativa, in opposition to the digital neoliberal rationality that dominates reality sustained by a model of society based on performance and competition. The paper is divided into three parts: first I conceptually delimit the performance society; next I present Han's rebellion approach, taking as a starting point the concept of the revolution of time; finally I develop the practical approach of his idea of systemic subversion. All of this is done based on an analytical systematization of his work, for which the bibliographic-documentary research method is used. [ABSTRACT FROM AUTHOR]

The purpose of this instrumental study was to show how to conduct an RStudio process to obtain a content validity visual representation through the alluvial function of the ggplot2 package to Condom Use Self-Efficacy Scale (This paper explains the stages to analyze content validity using a visual representation of an interrater agreement and item - factor belonging and focused mainly on qualitative aspects to evaluate the judge's behavior and items' weight. Furthermore, the paper discusses classical criteria to obtain content validity and its representation. The visual representation used shows high relevance to present the qualitative data associated with the content validity analysis since it allows to visualize in a differential way the weight of the dimensions in each item, the content validity coefficient in the set of dimensions, and the behavior of the judges in the overall evaluation of the scale. [ABSTRACT FROM AUTHOR]

From the perspective of a descriptive analysis, and as a starting point to a new research line, this paper examines the potential impact Generative Artificial Intelligence (GAI) technologies may have on academic integrity, manifested in the learning and evaluation processes of law classes at the university level. The article takes as its premise the definition of academic integrity as a set of values and argues that a series of risks arise from the GAI that threaten those values, such as excessive dependence and trust in the GAI, the unreallizability of the pedagogical project and the loss of competitiveness of educational institutions, among others. To minimize or nullify such risks, and thus prevent them from affecting academic integrity, four mitigation measures are identified to be applied in university environments. [ABSTRACT FROM AUTHOR]

This paper develops and explains step by step how a company used lean accounting tools to identify cost savings and how these savings are integrated into a project investment evaluation. Little is known about the use of lean accounting tools in small and medium-sized companies operating in regional economies of Latin America, and this study is designed to continue expanding our knowledge of the subject. The tool used is value stream mapping and it is shown how it allows to identify cost savings, which is the first stage to calculate the recurring cash flows that is a critical building block of traditional project evaluation tools. This study is based on a real case that links aspects of production method and improvements applying lean manufacturing and financial indicators of the project. The development of the investment project allowed the company under study to improve delivery times, operation safety, production stability, process automation and increase the overall processing capacity of the plant. It also made visible sources of inefficiency in the current process that impacted parts handling, operating costs, rework, and direct labor. [ABSTRACT FROM AUTHOR]

This paper focuses on the relevance that Small and Medium Enterprises [SMEs] have in the growth of a country, therefore the objective of the work is to analyze the accounting regulatory alternatives that countries such as Colombia, Ecuador, Peru, Argentina, Mexico, and some basic aspects of Chile, Bolivia and Brazil have assumed in the process of adoption of IFRS for SMEs; for this purpose a qualitative methodology is used, based on a documentary review and focused on accounting for the common and recurrent problems of the convergence process. As a result of the respective content analysis of the documents found, the following categories of the problems encountered are established: effects of the convergence process on the users of financial information and decision making, asymmetries in the accounting treatment in the IFRS for SMEs, costs in the generation of information, and, some demographic and particular aspects. Finally, the alternatives of accounting regulation for SMEs that have been developed in some Latin American countries are collected, finding that some countries have adopted IFRS for SMEs, such as Colombia, others allow IFRS for SMEs on a voluntary basis, such as Argentina; Mexico has local standards and Brazil opted for convergence. [ABSTRACT FROM AUTHOR]

This paper addresses the concept of koinōnia discussed in Plato's Republic. It focuses on the specific ways the term enters the discussion about social organisation within the guardian class, such as the proposal for abolishing a nuclear family in favour of the community of wives and children. The paper aims to reveal the psychological basis connecting Plato's socio-economic proposals to his principal ethical and political concerns. It examines (i) the argument supporting the proposals of the social organisation of the guardians, (ii) the psychological background of these proposals, (iii) the socio-cultural context against which these proposals are defined and (iv) the position of these considerations in the broader scheme of Plato's thought. [ABSTRACT FROM AUTHOR]

This paper attempts to demonstrate that the solution rendered by the International Tribunal for the Law of the Sea in the Southern Bluefin Tuna Case, although epistemically superior to the one that would have involved only considering the experts advising of each of the opposing parties dicta, would, in any case, prove to be sub-optimal. Indeed, such a forum, despite the provisions to that effect of the United Nations Convention on the Law of the Sea 289 article, would refrain from consulting and discussing with the experts the merits of the question submitted to its consideration. As a direct implication of such decision, the International Tribunal for the Law of the Sea could not have contributed to the knowledge, by the opposing parties, of the merits of their claims in a transcendental manner to the terms in which those parties raised, initially, their own claims. As a straight consequence of such a decision, the International Tribunal for the Law of the Sea deprived itself of any possibility of providing a truly consistent contribution to such dispute resolution, regardless of the following Arbitral Tribunal's decision merits. In this sense, this paper attempts to prove the strict causal relationship between failing to consider the otherness dictum and making epistemically deficient decisions by means of the International Tribunal for the Law of the Sea ruling in the Southern Bluefin Tuna Case. [ABSTRACT FROM AUTHOR]

In this paper we introduce a "power booster factor" for out-of-sample tests of predictability. The relevant econometric environment is one in which the econometrician wants to compare the population Mean Squared Prediction Errors (MSPE) of two models: one big nesting model, and another smaller nested model. Although our factor can be used to improve finite sample properties of several out-of-sample tests of predictability, in this paper we focus on the widely used test developed by Clark and West (2006, 2007). Our new test multiplies the Clark and West t-statistic by a factor that should be close to one under the null hypothesis that the short nested model is the true model, but that should be greater than one under the alternative hypothesis that the big nesting model is more adequate. We use Monte Carlo simulations to explore the size and power of our approach. Our simulations reveal that the new test is well sized and powerful. In particular, it tends to be less undersized and more powerful than the test by Clark and West (2006, 2007). Although most of the gains in power are associated to size improvements, we also obtain gains in size-adjusted-power. Finally we illustrate the use of our approach when evaluating the ability that an international core inflation factor has to predict core inflation in a sample of 30 OECD economies. With our "power booster factor" more rejections of the null hypothesis are obtained, indicating a strong influence of global inflation in a selected group of these OECD countries. [ABSTRACT FROM AUTHOR]

This paper is a first detailed study of the ethnozoological nomenclature in Urarina, an Amazonian isolate language spoken in Loreto, Peru. Based on a corpus of more than 250 lexical items gathered through fieldwork, we describe and analyze the main linguistic strategies used in the formation of Urarina animal names. As a result, eight naming strategies are proposed for Urarina animal nomenclature, and the relationship between these strategies and the formation of simple and complex lexemes is discussed. The paper contributes not only to the documentation and description of an Amazonian isolate, but also to the comparison, both typological and areal, with other languages of the region. [ABSTRACT FROM AUTHOR]

Grammatical agreement, a property of inflectional languages such as Spanish, consists of a formal association of different syntactic constituents. Even though it is a categorical morphosyntactic phenomenon, in Peruvian Spanish non-agreement occurs in different communicative contexts, due to certain social factors that will be analyzed in this paper. Based on a variationist perspective, we intend to identify and analyze non-concordant (NC) utterances extracted from the PRESEEA-LIMA corpus (directed by the author) in several linguistic contexts related to the constituents of noun phrases and verb phrases. An overview of the quantitative results will be provided in this paper. Moreover, we will approach data from both a heuristic and a hermeneutic point of view, through a reinterpretation of the role of quantitative value in the determination of linguistic variation. [ABSTRACT FROM AUTHOR]

The Inter-American Court of Human Rights has declared the violation of the right to dignity in various judgments based on the provisions of section 11 of the American Convention on Human Rights, which establishes the right to respect of honor and recognition of dignity. This section does not refer to the right to dignity explicitly, but it has been used by the aforementioned court to declare the violation of dignity as a right. Therefore, the purpose of this paper is to investigate whether the right to dignity has an object determined by the jurisprudence of the Inter-American Court of Human Rights. Consequently, the first part of this paper will address some doctrinal positions on dignity with emphasis on two authors that have proposed systematizations of the concept of dignity as a right. Then, the second part will continue with a study of the origin of section 11, which intends to determine how and why the word «dignity» was included in the aforementioned section. Subsequently, this paper will analyze the cases in which the Inter-American Court of Human Rights declared the violation of the right to dignity. [ABSTRACT FROM AUTHOR]

This is a descriptive-evolutive, dogmatic and comparative study on the collective processes of the European Union (EU). On November 25th, 2020, the Union adopted one of its most awaited legal instruments: the first legislation, that is supposed to create a European collective action mechanism for monetary relief. According to Directive 2020/1828 on representative actions for the protection of the collective interests of consumers, and repealing Directive 2009/22/EC, member States have to adopt the transposing measures by December 25th, 2021, and give effect to them on and apply them to representative actions that are brought on or after June 25th, 2023. The European movement for collective litigation started approximately three decades ago. It earned official European recognition in competition law in 2005, owing to the European Commission's Green Paper on Damages Actions for Breach of the EC Antitrust Rules, followed by the White Paper of the same title in 2008. From 2013 to the emission of the recent 2020 directive, the particularity of community collective redress and inhibitory guardianship has proven to be holistic, unlike the US class action model. This paper analyzes the three pillars of the European vision on collective redress seeking, namely: a) the extrajudicial alternative dispute resolution mechanisms, b) the regulatory and public policy mechanisms, and c) the collective processes or litigation. The interplay of these three pillars makes the European Union's view on the matter singular as it proposes a system of incentives, prudence and safeguards. [ABSTRACT FROM AUTHOR]

This study reveals how a company designed and developed a shared value initiative from a new product line, contributing to the sustainable development goals in Peru. The paper aims to identify the main characteristics of the collective impact achieved by Shared Value strategies of the Peruvian multinational company, AJE Group. The authors use an empirical case study of one of the biggest multinational companies in Peru to build upon Kramer’s model for shared value initiatives and analyze each of its five elements for shared value. The findings of this paper allow practitioners, as well as policy-makers, to identify sustainable managerial practices and opportunities for sustainability-oriented public policy design which can be implemented in other organizations.

Through descriptive and econometric analysis, this paper examines the conceptualization and effect generated by the tax rate of Income Tax on the profitability of companies. First, applying a descriptive-analytical methodology, the conceptualization of the factors that affect the tax rate and its behavior over time was verified. On the other hand, to measure the impact of the income tax rate on profitability, a company from the agrobiotechnology sector listed on the Mexican Stock Exchange was used during 1993-2018. Among the outstanding findings, in the case of Mexico, the corporate rate is a standard tax rate whose behavior presented minor changes throughout the period studied. Nevertheless, the results of the empirical tests allow us to affirm that the rate has a significant influence on the business profitability of the sector. [ABSTRACT FROM AUTHOR]