Sistema Regional de Información
en línea para Revistas Científicas de América Latina,
el Caribe, España y Portugal

Conforme al artículo 23 de su Ley Orgánica, el Servicio Nacional de Aduanas posee la facultad de ordenar, en sede administrativa, la entrada, registro e incautación en los lugares en que se encuentren o se presuma fundadamente que se encuentren las mercancías a fiscalizar, así como los libros, papeles, registros de cualquier naturaleza y documentos relativos a las mismas. Los antecedentes recopilados en esta sede pueden ser ofrecidos como evidencias en un proceso penal, resultando fundamental la práctica de un adecuado control de admisibilidad a fin de evitar la incorporación de pruebas ilícitas. El presente trabajo postula que el Juzgado de Garantía, al momento de pronunciarse sobre la admisibilidad de las evidencias recopiladas en el procedimiento de fiscalización aduanero, no solo debe analizar que el acto administrativo que ordena la entrada, registro e incautación haya sido dictado por autoridad competente en el ámbito de sus facultades, sino además que se haya respetado de manera estricta el principio de proporcionalidad en la afectación del derecho a la intimidad y que se haya dado cabal cumplimiento a lo dispuesto en el artículo 25 de la Ley Orgánica del Servicio Nacional de Aduanas. En este sentido, resulta fundamental que el tribunal pondere de manera completa y fundada la necesidad de la diligencia administrativa, el bien jurídico tutelado por el tipo penal del artículo 168 de la Ordenanza de Aduanas en relación con los artículos 179 y 181 del mismo texto normativo, y la intensidad de la afectación del derecho, debiendo establecer parámetros de admisibilidad según las circunstancias del caso concreto que permitan balancear los tres aspectos antes indicados.

Los diversos ordenamientos jurídicos contemplan la posibilidad de habilitar el uso de facultades extraordinarias ante circunstancias que responden a factores diversa índole y configuran una situación de emergencia, pudiendo sus órganos actuar con competencias distintas a las permitidas en condiciones de normalidad institucional. El uso de poderes extraordinarios es permitido por el Derecho Internacional a través de la facultad de suspensión de garantías, con la finalidad de que los Estados puedan restablecer su institucionalidad y con ello, la plena vigencia de los derechos humanos. Este trabajo pretende abordar dicha institución, analizando los estándares interamericanos sobre la materia y proponer la convencionalidad de los poderes extraordinarios del Estado como una garantía para la vigencia del Estado de Derecho, al establecer parámetros mínimos para la aplicación de medidas extraordinarias y limitar la extensión del régimen excepcional.

El objetivo del presente trabajo es examinar el cumplimiento por parte de la judicatura del deber de fundamentar sus resoluciones en el proceso penal y el vínculo de esta obligación con la garantía fundamental del debido proceso. Para ello se analizarán diversos fallos de tribunales supe­riores de justicia, con especial énfasis respecto de acciones constitucionales de amparo y en menor medida algunas sentencias en sede de nulidad por la causal prescrita en el artículo 373 letra a) del código procesal penal. El resultado de esta indagación jurisprudencial ha sido la necesidad de reforzar normativamente la garantía del justiciable a que las resoluciones judiciales estén debidamente fundadas.

In this brief communication we describe the main approaches of Robert Alexy regarding the conditions of possibility of his argumentative model, in the light of the way in which, in his opinion, principles and values can be considered essential constitutive elements of the law.

The objective of the research was to determine the results obtained in investment management, with the application of the Budget for Results in the execution of capital expenditures at the National University of the Altiplano, between the years 2011 and 2020. In the methodological process, has used the basic model of budgeting for results, which is based on the link between the allocation of resources and performance information, being important to obtain information on the objectives or results that have been proposed in the projects linked to expenses capital. In addition, the results chain model has been used; as well as the effectiveness and efficiency indicators achieved in the investment projects. It was possible to demonstrate that in the results chain model, each one of the investment projects of the university, selected as representative, in the input link had guaranteed budget allocation and the necessary resources; they fulfilled the link of activities transforming inputs into products; giving rise to the third link that is expressed in the generation of the product with the conclusion and delivery of the project to the user population; each of the projects is in operation, achieving the objective or expected result; with the exception of the project Improvement of Academic Services in Basic, Computer and Virtual Training in Professional Schools, which has only reached the third link that refers to the generation of the product.

The editorial committee of the Semestre Económico Magazine of the Universidad Nacional del Altiplano de Puno Perú, in this regular edition, for the topic of interest and current affairs, puts for the consideration of the readers, the order speech delivered at the anniversary ceremony 58th creation of the Faculty of Economic Engineering, held on August 17, 2022 in the Auditorio Magno of the university city. The content of the speech started with the occurrences of the last two years, and to pay a posthumous tribute to all the university professors, administrative staff, students and relatives who left for eternity as victims of COVID 19, then under the gaze of perspectives from sustainable development (SDG's) by 2030 of the United Nations Organization to see a global citizenship without hunger, without poor people, health and comprehensive well-being, among others, require efforts from all social actors in particular, from economic science in build models that would allow representing the complex reality of the southern region of the country that has unfavorable indicators, which would require reversing them with the participation of human capital with more knowledge, creativity, imagination in others addressed in the discourse that we publish in its entirety.

The objective was to estimate the economic value that visitors give for enjoying and conserving the ecosystem services of the interior bay of Puno, Lake Titicaca. The quantitative approach was applied, through the contingent valuation method, the model "Difference in the indirect utility function" was developed with a logit probability function to estimate the economic value of the visitors, the survey format was the dichotomous double limit. The study population was the annual average of visitors to the island of Uros, 1998-2019, the sample is 384 observations divided into four subsamples, with a 5% margin of error. The economic value of the annual average of the total number of visitors to conserve and enjoy the ecosystem services of the inner bay of Puno is on average S/ 909,479.34. The ecosystem services offered by the interior bay of Puno, Lake Titicaca are: fresh water supply services to the city of Puno and surroundings, genetic resources, food through artisanal fishing and subsistence hunting, ports and transportation; cultural: religious spiritual value, recreation, ecotourism and scientific knowledge; climatic regulation: five microclimates in Puno; support: nutrient cycling. The estimated value of the willingness to pay of visitors to enjoy and conserve the ecosystem services of the inner bay of Puno is S/ 15.18, the significant variables are: initial price, gender and if the person had knowledge about the inner bay of Puno.

Heterodox review of Political Economy, Macroeconomics and Business Management on the readjustment effect in the tourism sector due to the impact of the digital transition and its aggravation with the COVID-19 crisis and the war in Ukraine. A synthesis of the paradigmatic change with the digital economy and how it affects labor and professional relations is proposed, requiring a transformation of the economic system and the production process. Attention is focused on the tourism sector and its paradox in the European Union: despite its growing importance, however, its recognition and transformation is insufficient. This paradox is intensified in the Spanish case, where more European recovery funds are being allocated and yet the vulnerability of its SMEs and tourism entrepreneurs is growing.

This article develops a non-orthodox theory of the demand for final goods, based on the hierarchy of needs and lexicographical preferences, according to the dominant relationship between the goods. It is shown that demand has a negative slope only as a result of the income effect and not of the substitution effect as held by neoclassical theory, it also shows that the price-demand elasticities correspond to the structure of satisfying needs and are not due to preferences individual. The theoretical conclusions have a strong implication to understand the relationship between the structure of consumption and the distribution of income.

Agriculture in the Puno region has great potential for employment generation, food security and poverty reduction, through agro-ecological conditions, biodiversity and the ancestral knowledge of the population about using the flora and fauna native. Unfortunately, this potential has remained untapped in various districts of the region, where the highest rates of poverty are concentrated, for various reasons such as limited access to basic services, low levels of training and support of producers, weak organization limited investment in productive infrastructure, smallholding or fragmentation of land, the emerging technology innovation , climate risks , which are combined with the limited institutional climate and levels of social capital have not favored the development of the agricultural sector. The crop diversification in this context has played a significant role majority of family farmers in the region of Puno. In this study, firstly to analyze the diversification of annual crops in the region of Puno, an index of diversification is estimated at the level of agricultural units to 185 thousand 136 farming units in the region of Puno. Second, the factors is estimated that crop diversification through a probit model, for which the database of the National Agricultural Census (CENAGRO)-2012 are used. The estimated results of the diversification index of annual crops using the Herfindahl index exhibit significant heterogeneity at the level of agricultural units at district and provincial level. The regional average rate is estimated at 0.44. Among the factors that explain the diversification of crops are acres of land, access to credit, technical training, access to irrigation, the level of primary education, gender, age, geographical altitude, and native language ( Aymara and Quechua ). While the variables are negatively influencing the level of secondary education, higher education level and associativity of the producer.