The paper examines the revaluation of fixed assets under International Accounting Standard 16 (IAS 16), which addresses "Property, Plant and Equipment" in the financial statements. Revaluation involves adjusting the carrying value of assets based on their fair market value at a given point in time. It is highlighted that this process can influence the perception of an entity's financial health and strategic decision making. The research focuses on analyzing the impact of fixed asset revaluation under IAS 16 in a sample of 180 companies in Arequipa, Peru. The results show an increase in the operating profit margin, the value of revalued assets, profitability (ROA), capital structure and investment capacity of these companies after the application of IAS 16. A significant correlation was found between the revaluation of fixed assets and IAS 16, supporting the hypothesis that the application of this standard is associated with improvements in several financial and operational aspects

Augmented reality (AR) is revolutionising education by integrating virtual elements into physical environments, enhancing interactivity and participation in learning processes. This study analyses the impact of AR in higher education, examining its influence on ease of adoption, student interaction, academic motivation and educational sustainability. A quantitative and explanatory design was employed, applying structural equation modelling (SmartPLS) to a sample of 4900 students from public and private universities. The results indicate that AR significantly improves the ease of adoption (β = 0.867), favouring its implementation. In addition, student interaction increases academic motivation (β = 0.597), impacting on perceived academic performance (β = 0.722) and educational sustainability (β = 0.729). These findings highlight the need to design effective learning experiences with AR to maximise their impact. However, challenges such as technological infrastructure, teacher training and equitable access must be addressed to ensure sustainable adoption. This study provides empirical evidence on the potential of AR to enhance motivation, learning and educational transformation. Future research should explore its effectiveness in diverse contexts to optimise pedagogical strategies and institutional policies.

The study aimed to interpret how citizen participation mechanisms contribute to rebuilding public trust in the Peruvian state, considering how citizens evaluate transparency, institutional legitimacy, and state responsiveness. A qualitative approach with an explanatory-interpretive scope was developed, based on a phenomenological-hermeneutic method, and included 4124 participants selected through purposive sampling, whose semi-structured interviews were analyzed through open and axial coding in Atlas.ti v23. The results showed that public trust is mainly shaped by the perceived consistency between institutional discourse and action, clarity of information, accessibility of services, ethical conduct of officials, and responsiveness to social demands. Likewise, it was identified that citizen participation is valued positively when it produces verifiable results, feedback, and continuity, while it is perceived as symbolic when it does not influence decision-making, there is one-way communication, or bureaucratic and technological barriers persist. In conclusion, the study shows that public trust is rebuilt when institutions guarantee transparency, clear communication, and participatory mechanisms with real impact, shaping governance oriented toward openness, shared responsibility, and democratic legitimacy.

This study investigates the ethical considerations and biases in the use of ChatGPT for academic research, focusing on its acceptance, perceived usefulness and the impact on intentions for future use among university students. A quantitative approach was used, collecting data from 5,000 participants at 20 universities. The relationships between key variables were analysed using structural equation modelling (SEM) with SmartPLS, and reliability and validity were assessed using Cronbach's alpha and AVE. The results revealed that ease of use (coefficient = 0.389, p < 0.05) and content reliability (coefficient = 0.530, p < 0.01) have positive and significant effects on the intention for future use of ChatGPT. However, ethical considerations (coefficient = -0.047, p > 0.05) and perceived impartiality (coefficient = 0.120, p > 0.05) did not show significant influence. Furthermore, the acceptance of ChatGPT significantly impacts academic research (coefficient = 0.936, p < 0.001). It is concluded that ChatGPT offers significant benefits for academic research, such as improved efficiency and productivity, but its adoption must be accompanied by ethical guidelines to mitigate risks related to authorship and originality. Regarding practical implications, higher education institutions should establish clear policies and training programmes to promote the responsible and ethical use of artificial intelligence tools such as ChatGPT. These measures will ensure that students can take advantage of these technologies effectively without compromising academic integrity.

This study examines the relationship between social media use for political information, digital citizen participation, and media credibility in Arequipa, Peru's second-largest city. The sample consisted of 4,769 adults residing in urban areas of four provinces. A quantitative, non-experimental, cross-sectional design with a correlational-explanatory scope was used. Data were collected using a structured questionnaire administered in person between November and December 2024. The analysis was performed using structural equation modeling with Partial Least Squares (PLS-SEM) using SmartPLS 4.0. The main findings are: (1) the use of social media for political information is positively associated with digital citizen participation (β = 0.614, p < 0.001); (2) the use of social media is negatively associated with media credibility (β = -0.312, p < 0.001); (3) digital citizen participation is negatively associated with media credibility (β = -0.418, p < 0.001); (4) digital citizen participation partially mediates the relationship between social media use and media credibility (VAF = 45.2%); (5) age moderates platform preference, with young users adopting TikTok and Instagram more intensely; and (6) socioeconomic status moderates the relationship between social media use and media credibility, being more negative in lower socioeconomic strata. Facebook dominates with 75.1% among social media and 42% among all information sources, while 66% of respondents report a negative image of journalists. The results show changes in information consumption patterns, with digital platforms replacing traditional media and eroding media credibility.

University students' ability to identify deepfakes and AI-generated content has become educationally relevant, yet the mechanisms through which AI literacy translates into detection competence are not well understood outside North American and European contexts. This study investigated those mechanisms in a sample of 7,259 undergraduate students from 18 Peruvian universities using a mediation and moderation model. PROCESS Model 4 and Model 58 were applied with bias-corrected bootstrapping (5,000 resamples). AI literacy had a significant direct effect on deepfake identification ability (β = 0.524, p < .001). Deepfake awareness (indirect effect = 0.140, 95% CI [0.113, 0.168]) and verification strategies (indirect effect = 0.075, 95% CI [0.056, 0.095]) both mediated this relationship significantly. Prior AI exposure strengthened detection performance, while high digital media consumption without critical training weakened it (β = −0.089, p < .001). The model accounted for 51.0% of the variance in identification ability. AI literacy alone does not produce reliable detection competence; structured training in synthetic content awareness and active verification habits is required, and these findings carry direct implications for curriculum design in Peruvian and broader Latin American higher education.