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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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Daniel Castro Jiménez

Editorial

| Published: 2024-12-12 | Open Access


Artículos

Ricardo Pablo Mena Cahuas

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

7-22 | Published: 2024-12-12 | Open Access


Dora Rosaura Batista Peralta

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

23-34 | Published: 2024-12-12 | Open Access


Ronald Ariel Gutiérrez Gutiérrez

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

35-48 | Published: 2024-12-12 | Open Access


Nelson Yovanis Reyes, Yesica E. Moreno V.

Hyperautomation on financial management administrative processes: An integrated approach to accounting and marketing

49-64 | Published: 2024-12-12 | Open Access


Iván Ho , Giselle Ulloa, Katherine Moreno

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

65-72 | Published: 2024-12-12 | Open Access


Edilberta Castillo Montenegro, Jorge Antonio Martinez Moreno

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

73-100 | Published: 2024-12-12 | Open Access


Martin Luther Jones Grinard

Use of TikTok in Panama and its implications on local marketing

101-114 | Published: 2024-12-12 | Open Access


Romelia Koo Castillo

Operational financial risk management in official banks of Panama

115-131 | Published: 2024-12-12 | Open Access


Shirley Escalante Tenorio

Gender gaps in access to financial services in Peru

132-145 | Published: 2024-12-12 | Open Access


María Alexandra Brenes Samaniego, Serafina Martínez

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

146-159 | Published: 2024-12-12 | Open Access


César Valdés

Semiconductor Supply Chain

160-171 | Published: 2024-12-12 | Open Access


Marisol Del Vasto Bermúdez

The development of social communication with artificial intelligence

172-188 | Published: 2024-12-12 | Open Access