This study analyzes the relationship between ESG practices and business performance in companies belonging to the S&P 500 index during the period 2015-2024, using panel data models with fixed effects. A negative effect of ESG on market capitalization is observed, while no significant effects are identified on return on assets. By conducting a heterogeneity analysis through sectoral interactions and quintile segmentation, it is contrasted that the effect is not uniform. These findings suggest that the effects of ESG depend on the main activity and market capitalization, highlighting benefits in technological companies and costs in industrial companies. Likewise, in the case of companies with lower capitalization, the effect turns out to be positive in the most representative activities of the sample. Our recommendations emphasize the need for companies to adopt differentiated ESG strategi...

This study analyzes the relationship between ESG practices and business performance in companies belonging to the S&P 500 index during the period 2015-2024, using panel data models with fixed effects. A negative effect of ESG on market capitalization is observed, while no significant effects are identified on return on assets. By conducting a heterogeneity analysis through sectoral interactions and quintile segmentation, it is contrasted that the effect is not uniform. These findings suggest that the effects of ESG depend on the main activity and market capitalization, highlighting benefits in technological companies and costs in industrial companies. Likewise, in the case of companies with lower capitalization, the effect turns out to be positive in the most representative activities of the sample. Our recommendations emphasize the need for companies to adopt differentiated ESG stra...

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Este artículo es un avance de un trabajo más amplio sobre una zona de Lima conocida como los Barrios Altos. El autor se plantea reconstruir la trama demográfica, social y económica de sus calles y familias, teniendo como material de trabajo la documentación de los archivos de Lima.

In the early 19 century Peruvians had the opportunity «to make money» in the same way as the thousands of foreigners who arrived in our country for that purpose. Those men followed two different paths to achieve fortune and a new social status in 19 th th century Peru: the opportunistic and mercenary use of the State mechanisms, and the «modern» implementation of responsible and creative work, savings, investment, reinvestment, education, compliance of law, giving value to time, living frugally and other modern ideas. Don José Sevilla follows the latter school of thought in this generation of 19 century Peruvians. In the first part of this essay we try to present how José Sevilla made his fortune. In the second one we describe and analyse the contents of his will and his philanthropic legacy to public institutions, relatives, friends in the United States and in 19 th century Peru. ...

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The aim of this study was to analyze the ethnozoological knowledge that the inhabitants of the Bonifacio García community, Morelos, Mexico, conserve about wild vertebrate. Semi-structured interviews were applied to 30 key informants, through participant observation and guided tours, traces such as footprints, excreta, burrows and pelts and in vivo observation were researched for the identification of the mentioned species and the following indexes were calculated: value of diversity of use for each species (VDS) and of medicinal uses (DVM), as well as the diversity index of the treated diseases (DITD). The study recorded a total of 42 wild vertebrate species, of these 28 are used: mammals 39.3%, birds 32%, reptiles 18%, fish 7.1% and amphibia 3.6%. The main use values were alimentary (0.54), medicinal (0.46) and ornamental (0.43). The white-tailed deer, the black iguana and the rattlesn...

El objetivo de este estudio fue proponer un plan de control financiero para incrementar la rentabilidad de la empresa DISSERGEC S.A.C., a fin de gestionar correctamente sus actividades frente a la problemática de la disminución de su rentabilidad. Los aspectos metodológicos fueron de tipo descriptivo propositivo y de diseño no experimental. La población lo constituyeron los colaboradores de la entidad y el acervo documental, la muestra lo representó 02 trabajadores de la entidad (administradora y contador) y los estados financieros 2018 y 2019, aplicándose como técnicas la entrevista y el análisis documental con sus instrumentos la guía de entrevista para diagnosticar el control financiero y la guía de análisis documental para analizar la rentabilidad. En los resultados se encontró que la entidad no viene aplicando de manera correcta el control financiero y en rentabilidad s...

This research was developed with a quantitative study approach, a non experimental design and a longitudinal design with a correlational study scope, it included as a study population the personnel of the company Plásticos y Papeles SAC, which is estimated at 30 people, the results of the survey show that representatives and workers of the company expressed a high level of satisfaction with the amounts, terms and benefits granted by the Reactiva Perú Program, considering it a key tool to face the economic effects of the pandemic; It was concluded that there is a positive and significant relationship, with the Spearman correlation coefficient of ρ = 0.748 with a bilateral significance level of p = 0.000 between the variables Reactiva Perú Program and the perceived profitability of the company Plásticos y Papeles S.A.C. during the period 2021-2023, which shows that the financing recei...

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La investigación tuvo como objetivo examinar la eficacia de tres parasitoides Trichogrammatidae, junto con un grupo de control, como una opción para gestionar el mazorquero del cacao (Carmenta foraseminis (Busck) Eichlin) en los cultivos de cacao (Theobroma cacao L.). Se buscaba determinar el impacto de estos parasitoides en el rendimiento del cacao. Se empleó un diseño experimental de bloques completamente al azar con cuatro tratamientos y tres repeticiones. Se evaluaron variables como el porcentaje de infestación del mazorquero en cada tratamiento y el efecto de los tratamientos en el control de C. foraseminis. Los tratamientos consistieron en Trichogramma pretiosum, T. pintoi, T. galloi y el grupo de control. Los resultados indicaron que, de las 12 liberaciones realizadas, el tratamiento con T. galloi demostró la mayor efectividad en el control de C. foraseminis, con un promedio...

The aim of this study was to analyze the ethnozoological knowledge that the inhabitants of the Bonifacio García community, Morelos, Mexico, conserve about wild vertebrate. Semi-structured interviews were applied to 30 key informants, through participant observation and guided tours, traces such as footprints, excreta, burrows and pelts and in vivo observation were researched for the identification of the mentioned species and the following indexes were calculated: value of diversity of use for each species (VDS) and of medicinal uses (DVM), as well as the diversity index of the treated diseases (DITD). The study recorded a total of 42 wild vertebrate species, of these 28 are used: mammals 39.3%, birds 32%, reptiles 18%, fish 7.1% and amphibia 3.6%. The main use values were alimentary (0.54), medicinal (0.46) and ornamental (0.43). The white-tailed deer, the black iguana and the rattlesn...

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