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Considerations on the Professional Practice Report in Accounting and Auditing ¿Why should the company review it?

Wed, 04 Jun 2025 00:00:00 +0000

The University of Panama offers the Bachelor's Degree in Accounting and the Bachelor's Degree in Accounting and Auditing, for which once the courses and other requirements of the degree have been completed, the student is offered as one of the graduation alternatives, to carry out a professional internship, which has as a requirement the presentation of a report. Currently, it is reviewed by the professor supervising the internship and the university authorities. This essay aims to propose that these reports also be previously reviewed by the Accounting and Auditing companies or firms in which the students have carried out said professional internship. Through the expository argumentative methodology based on accounting literature and experience in the supervision of professional internships, it is concluded that these professional internship reports be previously reviewed by the companies or firms, in order to prevent students from mentioning activities that they did not carry out or to disclose confidential information of the company or its clients.

Social media challenges and solutions as a social media manager

Héctor Javier Macía Pinilla — Wed, 04 Jun 2025 00:00:00 +0000

The job of a social media manager involves multiple social media challenges that you must face on a daily basis. As a social media connoisseur, we can mention the difficulties we face every day. We receive news from freelancers, brands, and agencies. They are involved in engagement, algorithms, content creation, and results measurement, among others. We can find our biggest problems and solutions on social media below.

Existing APPS to Promote Digital Culture in Tourism

Wed, 04 Jun 2025 00:00:00 +0000

The use of tools and applications facilitates the interaction between the user and the different sectors of tourism Information in tourism is vital in the user's consumption and due administration impacts all points of the value chain. In recent years we have witnessed the growth experienced by the so-called Information Technologies, which have found exponential growth in tourism with different applications that are of vital use to tourists. The main objective of this scientific article is to explore the applications that currently exist for the promotion of digital culture in tourism in Panama.

Legacy of the Tule Revolution

Bernal Damián Castillo Díaz — Wed, 04 Jun 2025 00:00:00 +0000

The research focuses on knowing the historical process of negotiation and Guna diplomacy for the legal recognition of their ancestral territory between 1930 and 1945. Before the formation of the Panamanian State in 1903, the Guna lands were recognized in 1871, but the government Panamanian subsequently ignored them. Following the events of the Tule Revolution in 1925, a negotiation process began with the Panamanian government so that the Guna lands were recognized in their land and maritime limits. They were first declared as a Reserve in 1930 and then as a region in 1938, which allowed the consolidation of the political unit of the region, today Gunayala, with the Guna General Congress (political-administrative) in 1945. Our methodology was based on the use of documentary archives and historical documents written by the Guna themselves, in an interdisciplinary work that combines Guna history and orality as historical sources. The results of the research allowed us to understand the importance of the Guna in defending their terrestrial and marine neggsed (autonomy), as well as their governance, which today are being threatened by external factors such as tourism companies, climate change.

Transformation of oral tradition into an object of study

Édison Duván Ávalos Flórez — Wed, 04 Jun 2025 00:00:00 +0000

This text analyzes how some ethnologists have written down the oral traditions of the Ecuadorian communities where they carried out their fieldwork. The selected texts are those that had great importance in the academic field and that appeared between 1980 and 2000. In the case of Carvalho-Neto (1994), the way in which he obsessively resorts to all the typographical marks of writing was analyzed to indicate the qualities detected in the speech of their informants, which demonstrates the impossibility of writing to reproduce all the characteristics that can be detected in a product whose substance is sound. In the case of García (1988) and Jara and Moya (1982), it was analyzed how in their texts they generated a narrative record whose main concern was not speech, but showing that the story belonged to a community, that is, that it was fruit of a collective memory. The conclusion reached is that, when extracting the oral tradition from the space and time in which it occurs, the researcher must reduce it to phonetic, semantic or narrative components.

Financial Detraction and Liquidity System for Micro and Small Enterprises in Juliaca, 2023

Karen Yosio Mamani Monrroy , Milton Pablo Peñaloza Hualpa — Wed, 04 Jun 2025 00:00:00 +0000

The study "Withholding System and Financial Liquidity in Micro and Small Enterprises of Jliaca, 2023" aims primarily to explore the relationship between the withholding tax system and financial liquidity in this business sector. The research adopts a quantitative approach, using a non-experimental transactional design, with descriptive and correlational levels. For data collection, a survey was used as the main technique, and a questionnaire as the tool, which was administered to a sample of 30 accountants from various companies. The findings of the research reveal that 66.7% of the participants indicated that the withholding system is only occasionally applied appropriately, while 56.7% expressed a similar opinion regarding the management of financial liquidity in the MYPES of the region. The results of the statistical analysis, specifically through the Pearson correlation coefficient, highlight a significant relationship between the variables studied. A correlation coefficient of 0.727 and a p-value of 0.00 were obtained, below the 5% significance threshold, indicating a strong positive correlation between the variables. In addition, significant correlations were confirmed between other related variables, such as tax payments, tax debt payments, and tax advance payments with financial liquidity, with correlation coefficients of 0.625, 0.670, and 0.761, respectively, all of them with p-values below the level of significance. Concluding the importance of effective management of the withholding system and its positive impact on the financial liquidity of the MYPES in Juliaca.

Attitude toward reading as a motivational factor for research in university students

Nilena Álvarez , Javier Garrido-Córdoba — Wed, 04 Jun 2025 00:00:00 +0000

The purpose of this work is to determine the attitude towards reading and its impact on research in university students. The research corresponds to a field-type quantitative modality, descriptive level and non-experimental design. The population and sample corresponded to the number of twenty-eight (28) students, therefore the sampling is census type. Regarding the data collection technique, both the survey was applied with the instrumental support of the questionnaire, which was broken down as follows: a. Four (4) general data questions; b. Sixteen (16) questions about the attitude towards reading as a motivational factor for research in university students. The study concluded that the majority of students recognize the importance of reading as a strategic mechanism to create investigative skills for the benefits of their intellectual development; however, they argue that personal and work factors, lack of time and lack of methodological techniques that is not provided during the development of their education has influenced the little interest in reading despite its importance; In this sense, the habit of reading does not have a specific formula, each individual carries out their own process at their own pace. Finally, the reading attitude is not the main focus of attention in the intellectual development of the students in this study.

NIC 2 Inventories y their relationship to profitability in a company in the industrial

Wed, 04 Jun 2025 00:00:00 +0000

Business success depends on several factors, especially in a global environment influenced by globalisation. Major suppliers in developed nations have achieved high returns through their strategic investments, while MSMEs face difficulties, especially in technological and accounting areas. Through a quantitative approach and a survey-based correlational design, the relationship between the adoption of IAS 2 and financial performance will be identified. However, industrial MSMEs often suffer from failures in this area, which affects their competitiveness and profitability. The research proposal seeks to analyse the relationship of the implementation of the International Accounting Standard (NIC 2) on the profitability of industrial MSMEs in Arequipa.

Integration of Educational Robotics in the bilingual intercultural ambit

Jesús Alberto Torrealba Castro , Marian Lissett Olaya Mesa — Wed, 04 Jun 2025 00:00:00 +0000

In the midst of the accelerated and incessant pace of growth of world globalization and the constant incorporation of new technologies both in the educational context and in the productive sector, the development of global competencies in citizens is consolidated as a fundamental axis for the progress of the different regions of the country, which indicates that schools and universities must resort to the curricular implementation of new strategies and active methodologies consistent with the technological advances of the contemporary era. It is precisely there where educational robotics appears as an innovative pedagogical tool to strengthen interculturality in a diverse context such as the classroom. This reflection article presents a theoretical discussion of the opportunities and challenges that the current educational system faces given the importance of training citizens of the 21st century, capable of interacting in digital and culturally interconnected contexts. It concludes by emphasizing the relevance of teachers in promoting the creation of strategic technological spaces with a view to students developing bilingual communicative skills in English, digital and intercultural skills through learning generated by teamwork in the integration of educational robotics in the resumes.

Approach to the study of Sports Law in Panama

Raúl Jordán Guzmán — Wed, 04 Jun 2025 00:00:00 +0000

The human being with his development has created physical activity; first, as personal strengthening and health, then as social entertainment. In this development, entertainment has evolved into competition and, in turn, into business. Recreation activity has become a human right that the State must guarantee, but it must also be determined to the extent that it causes effects that transcend the economy, health and human integrity. This reality made the world adapt to guaranteeing the rights of individuals in the professional practice of sports. A process that evolved more than 50 years ago and in which Panama has not had a consistent structural or legal growth compared to the world reality and the needs of athletes and sports competitions. Our research revolves around a proposal to adapt and update ourselves to the real challenges in the world of sports. Panama has a lack of compilation and determination of legal models to delimit recreational sports and professional sports as a business; Therefore, the legal nature of sporting activity is neglected, leading to important gaps that need to be corrected. Our research methodology was precisely to rely on interpretive methods of the legal reality of some countries; as well as descriptive ones that provided us with the necessary information to describe the Panamanian context; based on the observation of each structure. Our conclusion reached the urgent need for a current adaptation of sport and the structuring of sports regulations adjusted to the reality of the athlete and those involved in sports practice; However, to achieve this, it is essential to begin with an acculturation of our society about the legal nature of sport.

Improving English Speaking Fluency in Second Language Learners

Mónica I. Lasso M. , Aleojin Ríos Vergara — Wed, 04 Jun 2025 00:00:00 +0000

This qualitative study presents a review of how the acquisition of oral fluency is developed through selected and specific activities. Also, there is an analysis of possible aspects and difficulties that may affect second language learners in mastering speaking fluency in EFL. The study of twenty-one related articles proves that second learners require a proper environment with practicing opportunities to develop and express their ideas correctly. Besides that, second learners need selected activities and techniques that help them improve this specific language skill. Results show how English second learners improve their speaking fluency with the correct technique application and activities.

Establishment of Historical Databases on Documented Shipwrecks in the Territorial Waters of the Republic of Panama.

Gustavo Leal Cuervo , Ovidio Juan Ortega , Francisco Javier Fernández Ordieres — Wed, 04 Jun 2025 00:00:00 +0000

The study focuses on the creation of two relational databases to document: a) shipwrecks that occurred during the XVI and XVII centuries and b) their corresponding toponymic data, with the objective of generating historical documentation of research related to underwater archaeology in the Panama Area. Design and develop MySQL relational databases to store and analyze detailed information on historical shipwrecks and relevant toponymy to facilitate underwater archaeological research. The project adopted an interdisciplinary approach that integrated documentary and bibliographic research, paleographic analysis, database design and historical mapping. While designing the databases, information was collected from primary and secondary sources, documents in ancient Spanish were transcribed and analyzed, and MySQL database software was used to construct the databases. The databases were designed using the Entity-Relationship model, obtaining the entity-relationship diagram and the relational schema. Normalization theory was applied to eliminate redundancies. The resulting databases allow efficient and accurate management of information, facilitating analysis and research. The development of these MySQL relational databases provides a robust tool for research in underwater archaeology in the Panama Area, improving the accessibility and accuracy of information on shipwrecks and historical toponymy.

Ecological Marketing as a strategy to promote the culture of recycling among Marketing students of

Yermaline E. Ching Ruíz , Krussheska Ching Ruíz , Rosario Saavedra — Wed, 04 Jun 2025 00:00:00 +0000

The study carried out at the San Miguelito Regional University Center (CRUSAM) aimed to evaluate the effectiveness of ecological marketing strategies implemented to promote recycling among marketing students. Using a quantitative approach, surveys were administered to 135 students, evaluating their perception of the effectiveness of the campaigns, the accessibility of recycling containers, and the institutional commitment to sustainability. The results show that 57.3% of students consider that ecological marketing strategies are effective, while 49.2% perceive CRUSAM's high commitment to recycling. However, 46.6% pointed out the lack of sufficient recycling containers, and 35.9% expressed that accessing them is "neither easy nor difficult." This suggests that although the campaigns have had a positive impact, there are still areas for improvement in terms of infrastructure and accessibility. In conclusion, the ecological marketing strategies at CRUSAM have managed to generate awareness and motivation among students, but it is necessary to strengthen the infrastructure and communication to ensure that the entire university community feels committed and actively participates in recycling practices.

The guiding principles of public procurement in the Republic of Panama

Leiry Laura Batista , Miguel Edmundo Delgado Pineda — Wed, 04 Jun 2025 00:00:00 +0000

This paper addressed the guiding principles of public procurement in the legal system of the Republic of Panama. A doctrinal review was carried out in order to conceptualize the terms principles and public procurement. Subsequently, an analysis of the Panamanian administrative regulations is carried out in order to determine the principles of public procurement recognized by the Panamanian positive norm. Likewise, comparative law norms and casuistry related to the principles of public procurement are analyzed. The regulations were analyzed using the exegetical method of legal analysis.

Among the conclusions reached in this paper, it is clear that in the Panamanian legal system in matters of public contracting, the principles of public contracting have a high impact, as dogmatic elements that direct the action and interpretation of the positive norms on the subject.

Ethical considerations about the use of artificial intelligence in higher education

Luis Antonio Montero Peñalba — Wed, 04 Jun 2025 00:00:00 +0000

The application of Artificial Intelligence (AI) in university education offers significant opportunities to enrich learning, providing innovative tools that allow teaching to be personalized and simplify the understanding of complex ideas. However, this advancement also entails significant ethical challenges that require careful attention and analysis. Faced with this situation, the main objective of this article is to critically explore the wide spectrum of ethical applications of artificial intelligence in the university environment, beyond the original conception of the temptation to plagiarize. Through a review of academic sources, we seek to offer a comprehensive vision of how AI can contribute to the improvement of higher education, as long as the ethical issues arising from its application are addressed. To achieve this objective, a qualitative approach was used and the hermeneutic technique was adopted as the main methodology. A review of the most relevant aspects of the use of AI in higher education was carried out and subsequently, the ethical challenges associated with the use of AI were raised, along with recommendations to guarantee ethical use of this technology. Among the main conclusions are the need to guarantee transparency in the design of AI systems, guarantee broad access to this technology and carry out periodic evaluations of its application in the educational field. Finally, the need to establish regulations that prevent improper or unbalanced use of this technology is recommended.

Analysis of Job Order Costing in the Economic Situation of the Textile Sector

Wed, 04 Jun 2025 00:00:00 +0000

The aim of this research article is to analyze production order costing in the economic situation of the textile sector. The study was based on a qualitative approach, the design was a case study, an instrument was used through structured interviews, applied to accountants and managers of companies in the textile sector. A population of 50 companies in the textile sector was used, taking a sample of 10 companies. The results show evidence of knowledge of production order costing in the interviewees, better control of costs for each order and improved accuracy in the allocation of direct costs. There is evidence of findings in the interviewees referring to the efficient and accurate help in the implementation of the order costing system, the interviewees indicate that it has allowed them to make more accurate decisions, They recognize the importance of costs in each order, they identify the three main components of the order costing system, the importance of operating income and expenses in the net profit margin is reflected, the interviewees indicate that this system will allow them to identify areas where materials or resources are being wasted and to minimize waste. It is concluded that the costing by production orders has generated structural and operational changes in textile companies, the implementation of this system has had a positive impact, an improvement in the companies of the textile sector was also evidenced, and it also has a positive and direct impact on profitability.