Perspectivas de las Ciencias Económicas y Jurídicas
This is the Journal of the Economic and Legal Sciences Faculty of the National University of La Pampa. We receive articles of researchers and university professors that are about Law and Economics. Every article goes through a double blind peer review process.
Facultad de Ciencias Económicas y Jurídicas, Universidad Nacional de La Pampa
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Perspectiva de género y argumentación jurídica en la Corte Suprema de Justicia de la Nación de María Rita Custet Llambí (2025) Editores del Sur, Buenos Aires
Reseñas de libros, conferencias, entrevistas y comentarios de actividades de carácter científico-académico
Copyright (c) 2026 Daniela Zaikoski Biscay, María Abril Magallanes Weht
Financial education in Argentina in the period 2022-2025
This study analyzes financial education in Argentina and the population’s level of financial knowledge between 2022 and 2025, focusing on young people, a vulnerable group due to the limited preparation they receive in school. Also, it explores the role that financial education plays in everyday decision-making, its direct impact on both individual and collective well-being, and the consequences of its absence. Moreover, it examines the current place of these topics within the national educational curriculum and different approaches for incorporating them into schools. The goal is to ensure that young people acquire the necessary tools to manage their money in a responsible way. In conclusion, the Argentine population shows low levels of financial knowledge, highlighting the need to strengthen this area through concrete and effective government actions.
The paper analyzes the economic policies of Mauricio Macri's government (2015–2019), characterized by a neoliberal orientation subordinated to international financial interests. In a global context of geopolitical reconfiguration and debt recommendations from multilateral organizations, Argentina adopted measures such as the devaluation of the peso, the liberalization of the exchange rate, trade liberalization, the elimination of export taxes, and the deregulation of the energy sector. These decisions favored exporting sectors and large economic groups, replicating historical schemes applied during the Military Regime and the Menem administration. The agreement with the vulture funds, the issuance of public bonds, and the placement of LEBACs at high rates generated a speculative cycle that culminated in a debt overhang crisis. The current account was in deficit throughout the period, and capital flight exceeded 86 billion dollars. In 2018, faced with the exhaustion of the model, the government turned to the IMF, obtaining the largest loan in its history (44.128 billion dollars), without a formal assessment of repayment capacity and in violation of Article VI of the IMF's Articles of Agreement, according to the General Audit Office of the Nation (AGN, 2023). The article documents the deterioration of social indicators: the increase in poverty, homelessness, inequality (Gini index), and unemployment. The paper reconstructs the evolution of public and private debt, the formation of external assets, the 2018 crisis, and the 2019 default, showing that borrowing was not directed toward infrastructure or development, but rather to financing the external deficit and speculation. It concludes that Macri's policies consolidated a model of structural dependence, distributive regression, and financial subordination, without improvements in productive capacities or economic development.
Investigating the Impact of Economic Growth, Energy Use, and Industrial Activity on Carbon Emissions in South Africa Using Wavelet-Based Time-Frequency Analysis
This article investigates the interactive dynamics of carbon dioxide (CO₂) emissions, economic development, energy use, and industrial production for South Africa between 1990 and 2022. By employing a hybrid approach of wavelet coherence tests and Autoregressive Distributed Lag (ARDL) modeling, the article captures long-term elasticities as well as localized time-frequency associations between the variables. The findings confirm that economic development, energy use, and industrial production are significant determinants of CO₂ emissions and highlight the environmental challenges of South Africa’s development path. Policy responses highlight the imperative of integrated energy-efficacy strategies, renewable energy deployment, and greening of industry for sustainable development. The article contributes new findings to the literature with nuanced interpretations of the temporal and spectral properties of emissions dynamics, and its findings are useful for informing policymakers on carbon-emissions control for emerging economies.
Copyright (c) 2026 Adedeji Daniel Gbadebo
Constitutional Democracy and Human Rights in Contemporary Argentina. Interdisciplinary Reflections from the Laws of Due Obedience and Full Stop
In this paper I propose as a general objective to analyze certain legal and political aspects of the Argentine laws of due obedience and full stop, from an interdisciplinary perspective, which combines analytical tools of conceptual history and political philosophy. In specific terms, I will proceed to develop three concatenated argumentative steps, namely: a) to explain the content, scope and context of the issuance, justification and repeal of said norms; b) to reconstruct certain considerations made by prominent specialists in history and political philosophy on the subject and its adjacencies; and c) to offer certain reflections of my own, from a republican reflexive perspective of politics and the political. In short, having as an analytical excuse the rereading of the processes of justification and legal annulment of those two regressive laws in the field of human rights, I will try to identify two national Argentinian current approaches in the field of human rights, which are part of a corrosive dyad of the political, which we will call populist decisionism and technocratic libertarianism.
Copyright (c) 2026 Nicolás Emanuel Olivares
The protection of Personal Data in the Rulings of the Supreme Court of Justice of the Nation
In a global system where personal information has become an invaluable resource, data protection is a priority on international agendas in light of the advance of big data, data mining, and the resulting violation of rights. This paper aims to highlight trends, patterns, and possible shortcomings in the protection of personal data through an analysis of cases of the Supreme Court of Justice of the Nation of Argentina.
Copyright (c) 2026 Daniela López Testa, Agostina Nucci
The age of majority, when does it begin?
This paper examines the precise moment at which legal majority begins under Argentine law following the enactment of the Civil and Commercial Code of the Nation (Law 26,994). The central thesis argues that, unlike the previous regime of the Civil Code, Article 25 of the new Code eliminated the exception that allowed majority to be acquired at the very beginning of one’s eighteenth birthday. Under the former system, Article 128 expressly provided that incapacity ceased “on the day” the required age was reached, thereby creating an exception to the general rules on time computation. With its repeal, the general rules contained in Article 6—requiring the computation of full days—regain full applicability. Accordingly, minority status extends until the end of the eighteenth birthday, and majority is attained at midnight at the start of the following day. The author challenges the prevailing scholarly position that continues to uphold the traditional interpretation despite the removal of its statutory basis. The paper further analyzes the practical implications of this hermeneutical shift, particularly regarding the validity and nullity of legal acts performed by individuals who have not yet completed their eighteenth year.
Salvi, Nicolás (2024). La Condición Multiparadigmática del Derecho. Tucumán: Bibliotex
Copyright (c) 2025 Luciana María Fernández
Institutional quality and economic performance. Evidence for latin america 1996-2020
The article made two contributions, one methodological and one empirical. On the one hand, various indicators of institutional quality were constructed based on data from international organizations for the period 1996-2020 for a large sample of countries. On the other hand, a correlation of the indicators with an economic variable, per capita income in dollars, was carried out. The results obtained are in line with academic literature and with previous studies. High levels of institutional quality led to high levels of per capita income and vice versa. Comparing between regions, Latin America is located at low and medium levels of institutional quality, far from the countries of East Asia, Western Europe and the United States and approaching Africa. In the case of Argentina, it went from good institutions at the end of the nineties to low institutional quality in the last two decades, especially since 2010. As development theory points out, without good institutions it is not possible to grow in a sustained manner, beyond some favorable situation. Institutional bonds are not eternal.
Copyright (c) 2025 Marcos Ochoa, Maximiliano Albornoz
Organizational climate in the small and mediumsized hotel sector in villavicencio - case study: hotels affiliated with cotelco
The present work is carried out with the aim of identifying the correlation between job satisfaction and the organizational climate in the SME hotel sector of Villavicencio - case of hotels affiliated with the Colombian Hotel and Tourism Association (COTELCO). The information was collected through surveys, which were carried out on 169 of the 300 employees of the hotel sector studied, using the Likert scale method as a reference, which allows us to measure certain variables that influence the development of their economic activity and therefore the productivity of the company. Thus, determining the degree of general satisfaction that the employees may have regarding several factors that directly affect their performance and their way of acting in their daily activities. In relation to the descriptive quantitative use of each variable and a correlation analysis, using the Pearson coefficient, the results have shown the existence of a positive correlation between the variables dealt with, a finding that reinforces the existing hypothesis in this regard.
Copyright (c) 2025 Robert Osorio Perdomo, Daniel Iván Pardo
Personal Factors that Motivate Entrepreneurial Initiation: A Case Study of Women Entrepreneurs in San Francisco, Argentina
The objective of this work is to examine the determining factors of entrepreneurial motivation, with the aim of presenting a model that explains this phenomenon and subsequently enables the identification of differences between male and female entrepreneurs. The study was organized into four stages: the first involved a literature review on the evolution of research on entrepreneurial motivation; the second consisted of in-depth interviews with female entrepreneurs from the city of San Francisco to explore their life stories in relation to the emergence of their projects; third, the information was systematized through the construction of an integrated analytical model composed of dimensions, variables, and indicators that determine entrepreneurial motivation. Finally, the instrument was tested, and a factorial correlation analysis was conducted, which led to the design of new dimensions and the grouping of variables.
Copyright (c) 2025 Hernan Ramón Toniut, María Luciana Diaz, Macarena Mateos, Emiliano Magno
Immediate effect of leaders’ training on their engagement levels
The objective of this study was to analyze the immediate influence of soft skills training on the level of engagement among organizational leaders in Argentina. To achieve this, an adapted version of the Utrecht Work Engagement Scale was used to assess leaders before and after participating in soft skills training programs. The results indicate a positive and significant relationship between the training and the increase in organizational engagement. Leaders showed a 2% improvement in their engagement. This finding suggests that investing in the development of soft skills, in addition to strengthening leadership, can be an effective strategy for increasing leader engagement. This is particularly relevant given the influence leaders have on generating engagement within their teams.
Scope and delimitation of the right to honor in legal entities in the criminal sphere
The objective of this investigation was to analyze whether the right to honor was attributable to a legal entity in the criminal area. From this perspective, changes have been observed over time regarding the right to honor. The methodology used has been documentary analysis, with its sources being refereed articles, sentences and case studies, which allowed us to know the characteristics of the right to honor and assigned to natural persons, various legal entities, or indeterminate groups and the access of this right on the part of legal entities of public law to the administration of justice, which has addressed it to give greater relevance to a complex issue but that needs to be regulated.
Copyright (c) 2025 Henry Stalin Villacis Londoño
Case law evolution on the effectiveness of e-signatures in fintech contracts
This paper analyzes the evolution of case law on the validity of electronic signatures in fintech contracts in Argentina since the enactment of two legal provisions recognizing them, Law 25,506 and subsequently Article 288 of the Civil and Commercial Code of the Nation, with authors disagreeing on their effectiveness. The significant impact of the use of technological tools in legal relationships, particularly in contracts with electronic signatures in fintech contracts, meant that case law initially did not recognize their effectiveness, especially in enforcement proceedings for the collection of money loans. Through the analysis of court cases, it is shown how case law has evolved in its interpretation and application of electronic signatures, highlighting the importance of security and authentication in digital transactions. Finally, it is concluded that electronically signed documents are subject to enforcement proceedings and should be legally recognized as valid instruments for the preparation of enforcement proceedings.
Copyright (c) 2025 Sandra Sofía Arcos Valcárcel
Some thoughts on the concepts of ‘truth’ and ‘proof’ in relation to the possibility of proving future events
The concepts of “truth” and “evidence”, intrinsically ambiguous and vague, are constantly used in the framework of procedural discussions related to the demonstration of facts. In this context, judicial operators often refer to one or the other in an indistinct or confusing manner, without drawing distinctions as to whether they are facts of the past or facts of the future. This work proposes to show the main distinctions that exist in relation to both concepts, in each of these areas, and their potential impact. To do this, we will focus, particularly, on the analysis of procedural risk in the framework of the issuance of precautionary measures depriving us of liberty.
Copyright (c) 2025 Nathalie Mousist, Facundo Fiant, Mariana Vallejo, Milagros Yorio, Cesar Osimani, Manuel Calderon Meynier
Justice 4.0. What if justice were automated and controlledby algorithms?
In a context of disruptive changes, it is said that we live in a kind of attention economy, a new and different business model, characterized by a concept where attention is valuable, because it means money, since it translates directly into an economy of time. Thus, companies, under the pretext of free use, “privacy” and “security”, often biased and illegal, capture personal data of users, either through social networks, videos, applications, games, thereby making a study-analysis of their profiles and using these to offer products and / or personalized services. Thus, the multiple applications derive in multiple distractions, which often become a prison without bars, because they make us unconscious/vulnerable, depriving us of the freedom to think autonomously, transforming us into consumer robots. This, without counting the direct violations of privacy through data manipulation. And all this for money in exchange for attention. Is this fair or not?
Copyright (c) 2025 Edson de Almeida Coelho
El aborto en Estados Unidos: lecciones de “Dobbs” para Latinoamérica
Copyright (c) 2025 Gonzalo Martín Castellanos
Enseñar Derecho con perspectiva de género. Propuestas de intervención y estrategias didáctico-curriculares para Derecho Político y Derecho Constitucional
Copyright (c) 2025 Pía Nair Saín, Juan Alzogaray
Research on the exportable supply of SMEs in the La Matanza district
La Matanza is one of the districts located in the province of Buenos Aires, it is defined as the largest district. It is an important industrial center in Argentina, with a varied economy that includes sectors such as metallurgy, automotive, chemical and food and beverages. Being the most populated in the province of Buenos Aires, it contributes significantly to the industrial GDP of the region. The party's exports are mainly directed to Brazil, China, Chile, Uruguay and Paraguay, destinations that make up more than 70% of total exports. We will analyse the composition of the party's exports, the performance and evolution of these, during the period from 2019 to the first seven months of 2023, seeking a complete and current orientation of the exportable offer and the positioning of the party at an international level. Emphasis will be placed on the main exported products, their main destinations, the progress of exports during the analyzed period, and the most influential industrial sectors. Finally, the locations with the highest export activity and the companies that have stopped exporting in 2022 will be examined. This report has been created from a database of 339 companies located in the Municipality of La Matanza, which will be presented in this work.
Copyright (c) 2025 Alicia Rey, Roxana Gestal, Marisol Piñeiro
Technological limitations of cattle breeding in La Pampa, Argentina: diagnosis and challenges
Livestock farming in La Pampa faces various technological restrictions that affect the productivity and competitiveness of the sector. The objective of this work is to identify and analyze the main technological limitations according to the scale of production and the region, in order to propose specific intervention strategies. The results reveal that, although there are common challenges, such as forage management and access to water, the importance of these limitations varies according to the size of the establishment and the region. Small producers mainly face problems in forage management, while on medium and large scales other challenges emerge such as the implementation of the health plan and the improvement of infrastructure and business management. The heterogeneous distribution of these limitations throughout the different regions of La Pampa, with forage management as a central priority in most areas and water availability as the most urgent problem in the West.
Copyright (c) 2025 Santiago Agustín Pérez
Historical review of the market risk model, a dilemma to be solvedabstract
Today, a relevant and significant aspect of the complex and uncertain field of corporate finance is financial risk, especially market risk, understood as a measure of the maximum loss of a financial asset to an investment portfolio in a given period with a defined reliability. This risk is associated with financial crises with high impact of losses, postponing the development of nations and generating, with globalization, a weaker financial system in need of obtaining reliable and immediate information to make timely and accurate decisions. The present research has been collected from the sixties of the last century to the present, this journey shows the passage of several financial crises and their improvements. These events over time have produced a series of mathematical models, among which are: simple deterministic-stochastic models, VaR models and contemporary models of machine learning for predicting time series; in particular recurrent neural networks; the latter models of deep learning, not exclusive to the financial sector, need to be more accurate, parsimonious and flexible with respect to classical econometric models.
Copyright (c) 2025 Javier Arturo Martínez Farfán, Elizabeth López Meléndez, Luis David Lara Rodríguez
Gender in legal research. Analysis of a student scholarship program at the Faculty of Economics and Law of the UNLPam
This work addresses how the research function is developed in the Law degree program of a public university in Argentina, focusing on the research scholarship program that the institution grants to students. It describes the regulatory framework that encourages this function, the conditions that arise in legal careers, who and what topics have been investigated during the last 10 years and updates the issue of mainstreaming the gender perspective in the curricularization of research. We conclude that, although there are some changes at the level of current regulations that have strengthened research and that the student body has a very good opinion about this activity, the research function still does not have much visibility nor is it usually chosen during the degree as a responsibility of the professional profile for future performance, nor have the actions aimed at its curricularization actively tended to mainstream the gender perspective.
Copyright (c) 2025 Daniela Zaikoski Biscay
The constitutional principle of equality in the judicial determination of punishment. A dogmatic model of interpretation of article 41.2 of the Penal Code
The constitutional principle of equality not only allows the traditional interpretation of outlawing any kind of discrimination, but could also be interpreted in a more substantial way, having the positive function of reverting unequal conditions. In the sphere of criminal law the latter interpretation demands, on one hand, recognizing the criminal system’s selectivity as an intrinsic characteristic of itself, on the other hand, the existence of a plethora of structural inequalities on the social front, that entails deprival of the use or enjoyment of economic, social and cultural rights. The broader interpretation of the constitutional principle of equality outlined above favors the interpretation of the infra-constitutional article 41.2 from Argentina’s criminal code, with the extent that criminal dogmatics assigns to the concept of culpability due to vulnerability. This legal concept, understood as the implementation of the constitutional principle of equality in criminal matters, determines that the accusations to whom had committed an offense could never include conditions determined by their own state of vulnerability, for which the accused does not bear any criminal responsibility.
Some main ideas about the concept of positivism and authority in Joseph Raz
There are different versions of legal positivism. We place the approach to this topic in the conception of Joseph Raz. In it, the author considers law as a system that claims authority. The question then arises as to whether or not citizens have to recognize said authority, and if so, how this would be justified. This question, that of the justification of the obligation to obey the law, is addressed by Raz and along with it he also deals with the complex problem of the right to dissent, whether through civil disobedience or through conscientious objection.
The “best interests of the child” and “dignity” as a standard in the jurisprudence of the Interamerican Human Rights Court
This work aims to reconstruct the jurisprudential line of the Inter-American Court of Human Rights that combines dignity with the Children´s best interest. To do so, the method of dynamic analysis of jurisprudence and advisory opinions is applied, which allows for the identification of the usual standard or formula used to address the subject matter. Within this framework, the ways in which the Court cites its previous judgments are studied. As a conclusion of the research, it is observed that the standard is outlined based on parameters that are not yet fully defined, consistently citing the advisory opinion where the standard was coined, the content of which is not fully defined, thus enabling its application in different factual scenarios.
Reseña de libro Cossari, Maximiliano N. G. Responsabilidad civil por daños a embriones. El Derecho, 2023.
Copyright (c) 2024 Federico Gastón Menendez
Derecho y neurociencia. La toma de decisión de los jueces
El texto explora la relación entre la neurociencia y el derecho, enfocándose en cómo los procesos cerebrales afectan las decisiones judiciales. Se distinguen los sistemas cerebrales 1 y 2, que operan de forma intuitiva y deliberada respectivamente, y se examinan sus implicaciones en la percepción, memoria, sesgos cognitivos, heurísticos y toma de decisiones en el ámbito judicial. Además, se analiza el papel de las emociones, el estrés y la empatía en la imparcialidad judicial, así como la importancia de la comunicación no verbal en la valoración de la prueba testimonial. Se destaca cómo los prejuicios y las actitudes personales también influyen en las decisiones y se sugiere que la conciencia y la capacitación pueden mitigar estos sesgos. En resumen, el conocimiento de los procesos cerebrales puede mejorar la calidad de las decisiones judiciales al reducir la influencia de sesgos cognitivos y mejorar la imparcialidad.
From Micro Financial Statementes to Macro Accounting: an Integrated Model Based on the Measurement Approach
The nomenclature in National, Public, and Financial Accounting, while sharing a common noun, has yet to explore potential synergies. Despite accounting's capacity for powerful analysis at micro and macro levels, the persistent microaccounting-macroaccounting dichotomy limits these synergies. Despite modest reception, scholars have explored converging Accounting into a comprehensive discipline, emphasizing interconnections between macro and micro levels. This study presents a conceptual model spanning micro, meso, and macro fundamental accounting identities. Employing abstract concepts like Dichev and Tang (2008), Dichev (2008, 2017), and Miller & Bahnson (2010), it organizes economic value stocks and flows from micro to macro levels. Aligned with Scott's concept of accounting under ideal conditions (2015), it's grounded in Beaver's Measurement Approach (1989). The study confirms, through micro accounting consolidation, that only real assets constitute society's concrete capital. It outlines cyclic dynamics of rental phenomena from diverse assets, accruing rental values at each aggregation level. This analytical approach aids understanding accounting's nature and identifies avenues for future research, including empirical estimation and periodic reassessment of abstract categories.
Desafíos del desarrollo organizacional en el desempeño del capital humano en las MIPYMES de América Latina
El siguiente artículo es una investigación de revisión bibliográfica que tiene como propósito analizar los desafíos a los que se enfrentan las micro, pequeñas y medianas empresas (Mipymes) en América Latina en el contexto del desarrollo organizacional y la gestión del desempeño del capital humano. Reconociendo este último como recurso vital para el desarrollo y éxito de estas empresas. La metodología empleada involucra una revisión actualizada de revistas científicas que presentan diversas teorías relacionadas con el desarrollo organizacional en los últimos 10 años. El contenido y la estructura del presente estudio resalta los aportes de diversos autores que han llevado a cabo investigaciones previas sobre el tema. La investigación tiene como objetivo consolidar y sintetizar las diferentes perspectivas y hallazgos presentes en la literatura existente, proporcionando así una visión integral de la situación actual. Los resultados obtenidos permitieron realizar un análisis detallado de los diferentes aportes que pueden ser considerados para posibles soluciones a los principales desafíos identificados.
Copyright (c) 2024 Sara Oviedo Muñoz, Diana Ramos Fuentes
La Definición de Cuidados Paliativos y sus alcances en el derecho argentino
In this paper I investigate what is understood by palliative care in the laws and legal norms that regulate and guarantee access to these services in Argentina to evaluate whether they meet the definition of PC developed by the WHO and the International Association of Hospice and Palliative Care. This research will help us verify whether the regulations contribute or hinder access to PC for people in vulnerable situations due to suffering associated with a serious illness. The analysis focuses on four criteria: the subjective scope of the CP, the characterization of the diseases covered, the type of approach and the spectrum of problems protected. The conclusión is that the norms in Argentina on PC reflect the new conception of PC, although challenges remain linked to the scope of the Mandatory Medical Program and the articulation of PC programs so that they reach both oncological and non-oncological patients.
Copyright (c) 2024 Jorge Nicolás Lafferriere