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Universidad de Panamá

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Journal

La Revista FAECO Sapiens es una revista de acceso abierto, editada por la Facultad de Administración de Empresas y Contabilidad de la Universidad de Panamá. Con periodicidad semestral y circulación nacional e internacional, publica manuscritos inéditos resultado de investigaciones o revisiones teóricas en español e inglés, que aporten a los debates en las áreas de la administración de empresas y contabilidad.

 

 

 

 

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Serafina I. Martínez

Editorial

| Published: 2024-07-08 | Open Access


Artículos

Nubia Ávila , Jackeline Juárez

Policies and legislation on tourism in Panama

7-26 | Published: 2024-07-08 | Open Access


Nelva Esther Benavides Pinto

Tax incentives for the tourism sector in Panama

27-41 | Published: 2024-07-08 | Open Access


Erik Ponce

New public management and human capital management trends in the state sector

42-58 | Published: 2024-07-08 | Open Access


Julio Ernesto Mora Aristega , Erika Paola García León , Nelly Victoria Ley Leiva

The value proposal, a key factor for the success of the enterprises

59-72 | Published: 2024-07-08 | Open Access


Carlos Chen Cheng , Paul Pérez , Alexis Chen Cheng

Sustainability in Industry 4.0 : Towards Greener Production

73-91 | Published: 2024-07-08 | Open Access


Jorge Tapia Lemos , Roddy Real Roby , Erika Mora Herrera

Entrepreneurship in times of crisis: how to set priorities for achieving results during the covid-19 pandemic

92-106 | Published: 2024-07-08 | Open Access


Antonio Ávila

Analysis of the importance of collaboration between the public and private sectors in the development of tourism in Panama

107-122 | Published: 2024-07-08 | Open Access


Dilia Valderrama C. de Amaya , Marcela Senclier

Stratetic human resource management in the 21st century : challenges and opportunities

123-137 | Published: 2024-07-08 | Open Access


Diógenes Ameth Moreno , Franklin Nazareno Castillo

Evaluation of the efficiency in the use of fuel and the emission of polluting gases into the atmosphere by ships that caller in the republic of Panama.

138-157 | Published: 2024-07-08 | Open Access


Clímaco Martínez González , Cielo Ruiz Rujano , Maricella Del Rosario Corpas Ford

The internal audit at an advisory level in the ministry of social development of Panama

158-180 | Published: 2024-07-08 | Open Access


Víctor Borbones S. , Clímaco Martínez González

Audit : payment of old age compensation from the social security fund of Panama

181-197 | Published: 2024-07-08 | Open Access