Vol. 12 No. 2 (2023): July - December

View Vol. 12 No. 2 (2023): July - December

Published: 2023-08-31

Editorial

The code of ethics

Rogelio Florez Franco

1-4

Original Articles

Determining factors that influence the achievement of the educational level of women in Peru 2022

Edson Efrain Sarmiento Quispe, Ernesto Carlos Narciso Quispe Huayta, Lisbeth Whitney Calli Vilca

5-14
Effects of economic innovation on the growth and development of OECD countries

Víctor Grande González

15-33
Evaluation of the tax harmonization plan in the European Union

Antonio Avilés Solana

34-53
Legal-economic analysis of the gender issue: costs, failures and paradoxes

Antonio Sánchez Bayón

54-77
¿El conflicto de intereses que es tan grave que todos preferimos ignorarlo?

Moshe Yanovskiy, Yehoshua Socol

78-91
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Case Study

Customs value adjustment in import costs of the company Grupo Nesbusi S.A.C.

Heber Huamani-Huayhua, Mayra Luzmila Quispe-Quispe, Elmer Henry Lupaca-Chata

92-106
Import processes and total costs of merchandise in companies importing agricultural machines in southern Peru

Michael Jhordan Chambi Vilca, Ivan Ebenezer Condori Hito, Cristian Rafael Mamani Ordoñez

107-118