Im not sure if the files work myself but they are from the same source who leaked the Monster Hunter Freedom Unite.
But this time, theres a VIDEO the exploit in ACTION AND The files to go with it! He says they may or may not work for your device, but hopefully someone who knows what theyre doing can fix the problem!
His hack allows people to play PSP ISOs and PSX Eboots on the Vita through a hack on the PSP EMU Kernel.
The game used is Urbanix and its a Mini that costs about 3$ on the US PSN.