https://hdl.handle.net/20.500.12724/20550 2026-06-18T18:14:34Z 2026-06-18T18:14:34Z Nava Tolentino, Jose Jorge https://hdl.handle.net/20.500.12724/24720 2026-05-18T16:04:19Z 2025-01-01T00:00:00Z

Análisis constitucional y legal del derecho a probar en los procedimientos tributarios Nava Tolentino, Jose Jorge El presente artículo desarrolla el derecho a probar, analizado desde la perspectiva constitucional y de derechos humanos, para luego examinar la normatividad peruana en el ámbito judicial, administrativo y en ello el tributario; así como en el derecho comparado; revisando los alcances de diversa jurisprudencia de la Corte Suprema, vinculada al tema y principios que alimentan su significado y correcta aplicación. En Tributos & Aduanas, N° 3, 2025 (pgs. 69-82).

2025-01-01T00:00:00Z Nava Tolentino, Jose Jorge https://hdl.handle.net/20.500.12724/24719 2026-05-18T16:06:46Z 2025-01-01T00:00:00Z

Análisis jurisprudencial de la regulación tributaria en el Perú Nava Tolentino, Jose Jorge El presente trabajo, tiene por objetivo, analizar los alcances y la oportunidad de ocurrencia de la regularización tributaria, para lo cual se hará un recorrido en la jurisprudencia de la Corte Suprema, cómo ha interpretado y aplicado la norma tributaria, y en ese escenario, los alcances del delito tributario como delito fuente en el caso del delito de lavado de activos. En Tributación & Desarrollo, N° 6, junio 2025 (pgs. 64-75).

2025-01-01T00:00:00Z Aroquipa Velásquez, Héctor Hurtado Chaparro, Álvaro Iván Ángel, Christiam https://hdl.handle.net/20.500.12724/24472 2026-04-30T15:51:43Z 2025-01-01T00:00:00Z

Methodological framework for integrating structural health monitoring and digital-twin models for seismic assessment of heritage buildings: Case study of Basilica Maria Auxiliadora, Lima, Peru Aroquipa Velásquez, Héctor; Hurtado Chaparro, Álvaro Iván; Ángel, Christiam This study proposes a methodological framework for integrating structural health monitoring (SHM) systems with numerical digital twin (DT) models for the seismic assessment of heritage structures. This approach is being implemented within smart cities, focusing on intelligent circular resilience. The process begins in the physical world by recording data through strategically placed sensors distributed throughout the evaluated structures. Afterwards, the virtual world refers to the development of numerical models that capture the structural performance of the building while considering specific features to simulate the original one. The interconnection of both sides requires exhaustive and detailed cross-validation to ensure an established level of reliability, often based on the expected accuracy and limitations. Nevertheless, extending this process to heritage buildings demands a more sophisticated approach, designed to identify and classify discrete damage levels, and involves establishing proper threshold limits for an early warning/alarm system. This paper presents a methodology focused on the virtual implementation of these processes, aiming to integrate such technologies effectively. The case study is a religious monument that has been standing for over a century, located in a high seismic hazard zone in Lima, Peru. Numerical models were developed using 3DEC and SAP2000 software to capture the building's dynamic response, including modal and time-history analyses for a set of 34 seismic ground motion records. The results were used to identify susceptible zones and the location of sensors. Further recommendations address the challenges encountered in implementing this approach and outline the next steps, including sensor deployment and validation against experimental models.

2025-01-01T00:00:00Z Melo-Vega-Angeles, Oscar Chuquillanqui Lichardo, Bryan Stephano https://hdl.handle.net/20.500.12724/24471 2026-04-17T16:24:22Z 2025-01-01T00:00:00Z

From uncertainty to adjustment: the influence of the 2023 Israel–Hamas War on Latin American Stock Market Volatility Melo-Vega-Angeles, Oscar; Chuquillanqui Lichardo, Bryan Stephano This article examines how the 2023 Israel–Hamas War, in the context of geopolitical risk, influenced the volatility of Latin American stock markets via transmission channels such as exchange rate fluctuations and oil price dynamics. Our main findings, derived using a Bayesian panel vector autoregression, suggest that, prior to the outbreak, an increase in the exchange rate and oil prices led to higher stock market volatility; however, after the outbreak, the exchange rate depreciation played a role in reducing volatility. This suggests that Latin American markets internalised the geopolitical shock as part of a broader adjustment process instead of a persistent external risk.

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