Revista FAECO Sapiens

Editorial

Daniel Castro Jiménez — 2024-12-12

Deferred Income Tax and its Impact on the Equity of Listed Companies in Peru

Ricardo Pablo Mena Cahuas — 2024-12-12

Income tax is one of the most relevant taxes in tax collection. This tax affects the results and equity of companies, since some accounting items, regulated by the International Financial Reporting Standards (IFRS), present differences with their tax treatment, which generates deferred income tax. This study evaluates and quantifies how this tax influences the companies' equity. The methodology used is quantitative and descriptive, determining the historical amounts of deferred income tax in the equity of the companies analyzed. The sample includes 186 companies that reported their financial information to the Superintendencia del Mercado de Valores (SMV) during the period 2017-2021. The results obtained show that deferred income tax generated a decrease in equity of between 5.97% and 7.20% in the companies supervised by the SMV. It is concluded that, in the period 2017 - 2021, deferred income tax had a negative effect on the equity of the entities studied.

Ethics, moral conduct and good professional practices in tax collection in Panama

Dora Rosaura Batista Peralta — 2024-12-12

The role of public accounting has acquired fundamental relevance in today's complex and dynamic economic environment to guarantee the accuracy and reliability of companies' financial information. With the objective of characterizing the incidence of ethics, moral conduct and the use of good professional practices at the level of tax collection in Panama from the point of view of Certified Public Accountants, a survey was carried out with 14 items and two dimensions. to determine the ethics and professional conduct, as well as the tax vision and professional conduct assumed by these professionals. The methodology included a non-experimental study during the year 2023 with a mixed approach and explanatory section, for which we worked with convenience sampling in 100 individuals. The results showed that the percentage of responses where respondents agreed with the items presented for the first dimension was 80%, while in the second dimension it was 63%, which resulted in 73% agreement, in regarding what was proposed by the researcher to achieve the objective of the study. Given these results, in the final analysis it can be perceived that tax collection in Panama is highly influenced by the ethics of the certified public accountant, since this defines the identity and personal values of the public accountant, going beyond efficiency in the performance of tasks.

Evolution of marketing in its phases from 1.0 to 5.0. Its benefits for customer satisfaction and marketing of goods

Ronald Ariel Gutiérrez Gutiérrez — 2024-12-12

Marketing has experienced phases ranging from 1.0 to 5.0 and in each of them it has presented efforts that lead companies to achieve their organizational objectives. This article seeks to describe these phases and make known the main contributions they have provided in terms of customer service and marketing of products and services. To achieve this objective, the study focused on searching scientific works in Elsevier's Scopus database. A prior search period was not defined because it is necessary to capture the largest possible amount of published literature as a result. A mixed research approach with bibliometric indicators was used. To obtain scientific production, five keyword search equations written in English were constructed and the code ALL (TODO) was used, whose name indicates all the search fields in the Scopus database. The Bibliometrix program was used for data analysis. The results show that the largest publication time period is for marketing 2.0, which covers 17 years between 2006 and 2023. Among the publication sources indexed in the Scopus database, 449 are presented that contain works that include the term marketing 3.0. It is concluded that the marketing phases have evolved according to the constant changes in the environment to adapt to customer needs and help companies in the marketing of goods.

Hyperautomation on financial management administrative processes

Nelson Yovanis Reyes — 2024-12-12

ABSTRACT

The purpose of this study arises to theoretically analyze the impact of hyperautomation on financial management administrative processes, with an integrated approach in the areas of accounting and marketing. Methodologically, the qualitative approach was considered, with the type of theoretical-documentary research, supported by a bibliographic design, descriptive and cross-sectional scope. The data collection techniques and instruments were direct observation, content analysis, and a registry matrix for the secondary sources of information reviewed. Chronologically, the sample covered the literature consulted, from 2020 to 2023. It is concluded that, although hyperautomation presents challenges in terms of implementation and management of organizational change, its strategic adoption makes it a key factor for long-term success in financial management and marketing strategy in intelligent organizations.

Implementation of a cybersecurity awareness plan in a university research center in Panama

Iván Ho — 2024-12-12

Currently, state universities lack a cybersecurity culture to achieve educational excellence by integrating computer systems and technological tools to provide better education to the country, delivering professionals with better skills in science and technology. The computer security of an institution is not only having the latest software, policies, guidelines and technological equipment against cyber threats, but also having users who are aware because they are the weak link in the security of any institution or company, generally it is the first person. to which cyber attackers go to obtain the necessary information through social engineering because it is the easiest and most effective way to obtain the company's information without having to use sophisticated software and thus bypass the security provided by the institution's computer systems.

Applicability of the "learning-by-doing" methodology in the learning process of business and tourism sciences at university level

Edilberta Castillo Montenegro — 2024-12-12

The present study emphasizes the importance of incorporating active methodologies - dynamic, innovative and flexible - that can contribute to the teaching-learning process of students of business and tourism sciences. Today, a comprehensive and dynamic university education is required, which allows the student to face challenges. For this reason, it was intended to highlight the importance of incorporating the “Learning-by-Doing” Methodology with the purpose of incorporating and developing it in the university educational process of business and tourism sciences, in order to, strengthen teamwork, creativity, integrity, critical thinking, innovation and guarantee the entrepreneurial spirit in students. The analysis, based on a quantitative, descriptive and explanatory approach, included a scenario in which 35 teachers from the School of Business Administration (Department of Business and its Organization and Department of Bilingual Tourism Companies) participated. The results obtained showed that the incorporation of methodologies and active strategies guarantee effectiveness, optimization and competitiveness by developing skills to face surrounding and business problems in the changing and technological world of the 21st century.

Use of TikTok in Panama and its implications on local marketing

Martin Luther Jones Grinard — 2024-12-12

The article analyzes the use of social networks, especially TikTok, in business marketing in the country, based on the experiences and perceptions of Marketing students at the San Miguelito Regional University Center. The methodology was based on a non-experimental, mixed, cross-sectional study, carried out between 2023 and 2024 with a sample of 100 students, to whom a 10-item questionnaire was applied. The results showed that 60% of students used TikTok daily, dedicating between one and two hours a day to the platform; The main reason for use was entertainment, although it was also used for educational purposes and following trends. Regarding advertising, 70% frequently found ads on that network, but only 35% felt that the ads had a lot of influence on their purchasing decisions; Additionally, 45% had discovered local brands through TikTok, indicating the potential to promote local businesses on the platform. The study also showed that 70% of students considered it to be an important tool for future marketing strategies in Panama. The article concludes that TikTok is an effective platform for marketing in Panama, which can be used to contribute to the growth and development of local marketing in the country.

Operational financial risk management in official banks of Panama

Romelia Koo Castillo — 2024-12-12

Nacional follows the guidelines of Agreements 008-2010 and 011-2018 of the Superintendency of Banks of Panama, while the Savings Bank began its operational risk management in 2006, based on the foundations of Basel II and following the Bank's guidelines. National since 2012. A detailed overview of the approach and practices used by official banks in Panama in managing operational risks is provided. The results indicate that both banks establish and follow a structured presentation process before the Risk Committee and the Board of Directors, implementing action plans adapted to the depth of the risk identified.

Gender gaps in access to financial services in Peru

Shirley Escalante Tenorio — 2024-12-12

Financial inclusion has generated significant changes, showing annual growth in access and use of financial services, key to reducing poverty and promoting economic growth. The formalization of micro and small businesses, along with access to these services, promotes greater equality and improves quality of life, especially in the poorest households. This advancement is crucial for women, who play a fundamental role in social development by investing in education and health.The objective of this study is to analyze the impact of financial inclusion on gender equality and social well-being. A documentary methodology is used, based on the analysis of data from specialized magazines and reliable sources, presenting figures on access and use of financial services by gender. The results indicate that, despite progress, significant inequalities persist in access to financial services between men and women, related to factors such as education and employment. It is concluded that improving access to these services for women will not only benefit them, but will also have a positive impact on society as a whole.

Mobile applications for the promotion of digital culture in the tourist sector of Panama

María Alexandra Brenes Samaniego — 2024-12-12

The bibliographical essay presented aims to analyze mobile applications (Apps) for the promotion of digital culture in the tourism sector of Panama. Apps are tools designed to work from mobile devices such as smartphones and tablets to help users perform specific tasks, whether professional, recreational or informational. In the context of Panamanian tourism, mobile applications have several purposes: they facilitate trip planning, offer updated data on destinations in real time, improve the user experience, promote connectivity between tourists and service providers, as well as the travelers themselves. . A documentary review was carried out to analyze various factors such as accessibility, efficiency, innovation and sustainability. Among the conclusions are that mobile applications not only improve the cultural experience of the visitor, but also contribute to the economic and social development of local Panamanian communities.

Semiconductor Supply Chain

César Valdés — 2024-12-12

With the aim of establishing the processes necessary for the efficient production and distribution of semiconductors, the study explains the evolution and risks of the global semiconductor supply chain, considered an essential industry in the digital age. It analyzes how globalization and regionalization have impacted chip production and distribution, highlighting current challenges such as material shortages and sustainability. A qualitative and documentary approach was used, based on the review of academic literature and specialized sources on the semiconductor supply chain that explain the topic from its beginnings to the present, allowing to summarize the process up to the present. The article identified five main critical situations: the global shortage of chips, the shortage of critical materials, geopolitical tensions, short life cycles and the need for sustainability, showing digitalization and diversification as solutions to face critical situations. It concludes that the semiconductor supply chain is in a critical phase of transformation driven by technology and political tensions, envisioning regional diversification and sustainability to ensure its future.

The development of social communication with artificial intelligence

Marisol Del Vasto Bermúdez — 2024-12-12

The academic product that associates the development of social communication with artificial intelligence presents as research general objective to analyze the development of social communication with artificial intelligence, this is deconstructed into two specific objectives to recognize the instrumentation of intelligence artificial intelligence in communication, as well as determining the strengths and weaknesses of the use of artificial intelligence in social communication. Methods used: This is a qualitative approach research, documentary in nature, descriptive supported by formal written sources of communication sciences. Highlighted results: There are strengths and weaknesses in the AI ??instrument in communication, which is why necessary delimitation regulations must be established. They stand out in the Conclusions: The use of AI allows us to strengthen more timely news research and data processing. efficiently this can lead to a text prepared with the compilation of databases, but it is possible that AI can create fake news and invade people's privacy, making its use clearly harmful, this requires that objective limitations must be established for its use. more measured.