Repositorio Institucional de la Universidad ESAN
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Developing a Circular Economy Mindset: The case of Cencosud's Plastic Waste Reduction Strategy in Peru
No full textThe global retail industry is responsible for massive plastic waste generation entailing environmental pollution. As a result, consumers, civil society organizations, and governments are demanding retailers to reduce or eliminate plastic waste generation. Additionally, environmental regulations are becoming more stringent while the media is exerting additional pressure on the sector too. Retailers are thereby being continuously required to reassess and restructure their entire value chain to identify potential plastic packaging (e.g., bags, bottles) and complementary materials (e.g., roll bags) waste reduction opportunities. Thus, the present case study focuses on Cencosud's plastic waste management strategy in Peru. Peru's plastic generation has shown a significant increase, especially during the COVID-19 pandemic. However, most is sent to landfills or ends up in natural spaces while recycling rates are extremely low. Plastic waste has indisputably become a critical national challenge. In response, single plastics have been banned by law urging businesses to comply. In this context, Cencosud managed to reconfigure its operational systems (i.e., input-transformation-output), adopt new materials, while discontinuing those assessed pollutant or non-compliant. In short, the retailer transitioned from a linear economy-based business model to a circular economy model by forging a new organizational mindset. As such, Cencosud Peru's case stands as an example of a firm undergoing a complex organizational change management process
¿Por qué darles valor social a los emprendimientos?
No full textSi eres un espíritu inquieto, estás lleno de ideas y proyectos, no le temes al riesgo y crees que hay modo de remediar los muchos desequilibrios del mundo, no dejes de leer este libro. Ha sido escrito para ti. Queremos atraer tu atención hacia los efectos indeseados del desarrollo alcanzado por la humanidad: incertidumbre social, desigualdad, inestabilidad económica, desempleo, y presentarte una forma de hacer emprendimiento que se orienta al bienestar colectivo de una manera sostenible. Te invitamos a ingresar al mundo de los valores sociales, poblado por quienes sienten la necesidad de corregir estos errores y, de manera creativa conciben soluciones, movilizan recursos y llevan a cabo una diversidad de emprendimientos que impactan gradualmente en la vida de los individuos y, por ende, de la sociedad. Ellos intervienen en situaciones en las que el sector público, el mercado y las organizaciones privadas no pueden hacerlo. Pero ¿qué diferencia al emprendimiento social de otros tipos de emprendimiento?, ¿se trata de una obra de ayuda social?, ¿será quizá otra manera de nombrar las acciones de responsabilidad social de las empresas o los proyectos de las ONG? Aquí te enterarás realmente de qué es, cuáles son sus características, cómo surge, cuáles son sus antecedentes en el Perú y en el mundo. Y, lo más importante, qué necesitas tú para sumarte a esta corriente
Características de las cartas al editor publicadas en revistas de educación médica editadas en español, 2015-2020
No full textIntroducción: Los lectores manifiestan sus comentarios en forma de cartas al editor sobre artículos previamente publicados, de investigaciones originales que no llegan al artículo original o sobre temas generales que requieren atención debido a su novedad. Ello tiene la posibilidad de recibir una respuesta en forma de réplica.
Objetivo: Describir las características de las cartas al editor publicadas durante el periodo 2015-2020 en las revistas de educación médica en español indizadas en SciELO o Scopus.
Método: Estudio descriptivo, retrospectivo y de tipo bibliométrico de las cartas al editor de las revistas: Educación Médica, Educación Médica Superior, Investigación en Educación Médica y la Revista de la Fundación Educación Médica. El periodo abarcado fue de enero de 2015 a diciembre de 2020.
Resultados: El promedio anual de cartas al editor fue de 13.23%, con un valor mínimo de 6.58%, en 2015; y máximo de 18.41%, en 2018. La filiación institucional de universidades fue la más frecuente (84.71%). La mayoría de autores tenía filiación peruana (43.80%) y el sexo masculino (78.93%). Las cartas redactadas en idioma español fueron el 99.59%. En relación con el propósito general, predominaron las de comentario general (42.56%) y comentarios sobre artículos previamente publicados (40.50%). La media de citas fue de 4.24 y la de hallazgos propios tuvo la mayor media con 6.39. Únicamente 11 cartas tuvieron réplicas. La media de autores fue 2.02.
Conclusiones: La publicación de cartas al editor tuvo un incremento con los años, sigue siendo frecuente su uso como medio de crítica; sin embargo, no se vio frecuente la retroalimentación e intercambio de ideas a través de la réplica
Formal institutions, ICSID arbitration and firm performance: evidence from Latin America
No full textThis paper analyzes how a country’s formal institutional quality impacts the performance of listed companies across different Latin American countries (namely, Argentina, Brazil, Colombia, Mexico, Peru, and Chile) and industries. Latin America provides a unique setting to address this question due to the region’s high institutional instability. The sample consists of 571 large listed companies, with a total of 8576 observations, for the period 2004–2019. Results show that the quality of a country’s formal institutions is positively related to firm performance, measured through two alternative variables (ROA and Tobin’s Q). Additionally, countries that are signatories of the ICSID agreement provide companies with a more stable environment in which to do business, which ultimately has a positive impact on their performance. However, as the number of cases recorded before the ICSID increases, the relationship turns negative. The paper provides a more comprehensive understanding of formal institutions by considering six alternative governance dimensions. Moreover, international arbitration is found to be a substitute for formal institutions in Latin American countries
Panamanian Transfer Pricing Jurisprudence in the Case of a Worldwide Pharmaceutical Company: Perspective of the Expert Appointed by the Court
No full textThe Panamanian tax administration requested a financial audit of a worldwide pharmaceutical company and found inconsistencies between declared reports. The taxpayer appealed. The case addresses the perspective of the expert appointed by the court on the report the Administrative Tax Court relied on to exercise a ruling which would determine the total tax payable by the taxpayer. This article highlights the importance of maintaining substance in related-party transactions and symmetry in financial reporting. © 2022, The authors
RESEÑA. VOCES PARA LA POLIFONÍA LITERARIA DEL PERÚ: ENTRE LA GEOGRAFÍA Y LA HISTORIA
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Ocean Carbon Dioxide Removal using Wave-powered Artificial Upwelling Pumps: Technical Description, Practical Considerations, and Measurement Methodology
No full text[No abstract available
Mega Corporation: The Challenges of Operational Retail Management
No full textThe objective of this case is to teach students how to analyze the internal factors that affect a company's ability to reach their strategic goals by describing a hypothetical retail company that sells mass consumer products (food, personal hygiene products, and household goods) in the city of Lima, Peru in 2021. The case presents a problem centered on the strategic review season, specifically on the evaluation of the results obtained out of the operational actions implemented to achieve the profitability goals established by its board of directors. Data are provided to allow the students to use the proper metrics to verify the profitability of two different business units: Neighborhood Supermarkets (SM) and Cash & Carry (C&C) stores. Moreover, a space is provided for the discussion of the need for additional information that would allow for a more complete evaluation of the performance of each business unit that could, in this way, support the strategic planning review process
Learning strategies and entrepreneurial attitudes: A predictive model of entrepreneurship intention in Peruvian undergraduate students
No full textThis study aims to empirically test how learning strategies would fit into an undergraduate entrepreneur’s profile. The design is cross-sectional with a sample of 527 Peruvian undergraduate students. A structural equation model was specified, estimated, and tested in Mplus 8.4. The model hypothesized direct effects of the different learning strategies on a factor of entrepreneurial attitudes (considering proactivity, professional ethics, empathy, innovation, autonomy, and risk-taking dimensions) which, in turn, explained two indicators of entrepreneurship intention as outcomes. The tested structural model adequately fits the data. It provided helpful information on learning strategies and entrepreneurial attitudes accounting for up to 20% of variance of entrepreneurship intention. The learning strategies most related to entrepreneurial attitudes are those related to creativity, transference, and assessment of one's own performance. This paper provides for the first time evidence about the predictive power of several learning strategies on the entrepreneurial attitudes in connection with entrepreneurship intention (willingness and likelihood). This work increases our understanding of entrepreneurs’ learning strategies, so that we can improve the design and implementation of educational resources to promote entrepreneurs’ careers in emerging markets