This study on corporate social responsibility and its impact on financial performance focused on quantitative, explanatory research from the past two years. A sample of 47 articles published in the journal Scopus between 2022 and 2023 was analyzed. The research aimed to provide a systematic review of various regression methods applied in studies across different economic sectors. The approach followed was a systematic literature review, with inclusion and exclusion criteria. The findings revealed that the industrial economic sector received the most attention compared to others, and the most frequently employed regression methods were the fixed effects method (FEM), structural equation modeling (SEM) techniques, and partial least squares structural equation modeling (PLS-SEM). Additionally, there was a greater concentration of studies conducted in developed economies compared to emerging...

La tesis intitulada “El control simultaneo y su relación con el nivel de cumplimiento normativo de la dirección de abastecimientos y patrimonio del Gobierno Regional de Pasco, 2019” su objetivo es determinar de qué manera el control simultaneo se relaciona con el nivel de cumplimiento normativo de la dirección de abastecimientos y patrimonio del Gobierno Regional de Pasco, 2019, para lo cual se utilizó el método científico, instrumento que sirvió para desarrollar aspectos significativos de la investigación. En la parte estadística se realizó la selección y determinación de la población o muestra y las características contenidas que se desean estudiar en nuestro caso fue el muestreo aleatorio simple. En el análisis descriptivo de los datos, se complementó con la obtención de indicadores estadísticos como las medidas: de tendencia central, dispersión, posición y fo...

Tax havens have considerably reduced tax revenues and Latin American countries are the most affected than developed countries. The main allied institution of Latin American countries to counter tax evasion, tax avoidance and illicit cash flows is the OECD and since 2018 with its meeting in Punta del Este it has established concrete measures and objectives that have been implemented and developed. Latin American countries have to commit to the development of fiscal transparency and information exchange mechanisms to counteract tax havens.