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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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Mario Eloy Benítez Martínez

Nota Editorial

| Published: 2023-01-20 | Open Access


Artículos

Yovani Edgar Chavez Rodríguez

THE MODERATING EFFECT OF THE SOVEREIGN CREDIT RATING BETWEEN GDP AND SOVEREIGN DEBT

1-25 | Published: 2023-01-20 | Open Access


Rafael Chanis Jaramillo

Marketing Technology Stack: : present and future of companies

26-42 | Published: 2023-01-20 | Open Access


Anavela Velásquez M. , Marta I. Baquerizo Ortiz

Impact evaluation of the labor relations and employment benefits changes post covid pandemic in Panama

43-58 | Published: 2023-01-20 | Open Access


Aldo H. Rodríguez G, Horacio Charres N. , Rafael Chanis J. , Ricardo A. Ortiz , Franklin Castillo C. , Serafina Martínez , Martin Jones

Use of virtual platforms in teaching at FAECO, University of Panama, 2022

59-78 | Published: 2023-01-20 | Open Access


Sonia De León Castillo

Control of strategies and policies to reduce risks in accounts receivable

79-92 | Published: 2023-01-20 | Open Access


Ronald Ariel Gutiérrez Gutiérrez

Internal marketing, dimensions that integrate it and its importance within organizations.

93-105 | Published: 2023-01-20 | Open Access


Osvaldo Luzcando González

Incidence of dynamic capabilities on competitive advantage of manufacture small and medium enterprises in Panama district

106-124 | Published: 2023-01-20 | Open Access


Ilsa Lelis Sam Caballero

Implications of Occupational Safety & Hygiene and the Quality of Work Life in the Companies of the Banana Sector of Bocas del Toro, COOBANA R.L. and CHIQUITA PANAMA L.L.C., 2017-2021

125-143 | Published: 2023-01-20 | Open Access


Jorge Antonio Martínez Moreno

Universal Accessibility in Panamanian natural and cultural tourist environments: : A Review of the Literature

144-170 | Published: 2023-01-20 | Open Access


Mayuri Cecibell Galindo Alabarca , Francisco Martínez Batista

The IMRAD model and its application in scientific articles on Accounting and Auditing. A case study: : years 2019, 2020, 2021

171-191 | Published: 2023-01-20 | Open Access


Ronald Ariel Gutiérrez , Carlos Manuel Gómez-Rudy

The co-creation of value, background, and its importance in the marketing function within a company

192-205 | Published: 2023-01-20 | Open Access


Nelda Maritza Carvajal Charo

Internal audit procedures for the detection of fraud in banking institutions in Panama

206-227 | Published: 2023-01-20 | Open Access


Xiomara Castrellón Calderón , Magdalena Beatriz Sánchez Torres

Importance of the methology of accounting research in the University of Panama

228-242 | Published: 2023-01-20 | Open Access


Bleyci Eneyda Vega , Dayra Dariela Vega, Romelia Koo

Analysis of the effects of the covid-19 pandemic at the level of credit risk management in panamanian official banking

243-265 | Published: 2023-01-20 | Open Access


Verónica E. Tejedor V. , Adriana I. Murillo , Ibeth Solís

Induction as an important factor for the success and productivity of companies in the Industrial sector of the District of Panama

266-283 | Published: 2023-01-20 | Open Access


Nubia Ávila , Jackeline Juárez

Tourist in Panama: : The folklore as cultural heritage

284-295 | Published: 2023-01-20 | Open Access


Maritza Núñez , Rafael Chanis Jaramillo , Nicolás Batista Palacio

Marketing in business innovation processes

296-314 | Published: 2023-01-20 | Open Access


Juan Asterio Castillo Salamín

Purchase intention in nano-store supply chain logistics

315-329 | Published: 2023-01-20 | Open Access


Oreida Arrocha

Accounting treatment of biological assets of dairy farms in the central provinces of Panama and their impact on decision-making

330-346 | Published: 2023-01-20 | Open Access


Ylenia García Puga

The business model canvas: a tool for entrepreneurs

347-363 | Published: 2023-01-20 | Open Access