Dear Researchers, Teachers, scientific community in general, We are a magazine committed to the generation of new knowledge, which is why we are
always in a constant search for excellence through our rigorous review processes.
It is in this search that we have opened a space to publish a special issue on the
occasion of the celebration of the II International Congress AITEC 2024.  Thus, we are pleased to present to you the First Special
Issue of the scientific journal Sapientia Technological, which includes six of the best
works presented at the II International Congress AITEC 2024, the most important scientific
event of the Instituto Superior Universitario Almirante Illingworth.  In this issue we present interesting topics ranging from Administration, accounting,
higher education to marketing. All of these articles will lead you to question the
current environment in which we live and could even motivate you to enter the exciting
world of scientific research, generating valuable knowledge just as our authors have done.   We continue to maintain our quality standards so the selected articles went through an
extensive peer review process. These articles stand out not only for their scientific
rigor but also for their relevance and impact on society. That is why we thank the authors
for their contributions, the reviewers for their collaboration and the Congress Organizing
Committee for all the logistics to make the production of this volume possible.
Without a doubt, their dedication and experience have been fundamental to maintaining the
quality standards that we strive to achieve in each edition. We extend a warm welcome to this exciting journey through science! Sincerely,

MSc. Rolando Álvarez Beltrán

Director de la Revista Sapientia Technological

Mtr. Jennifer Castillo Ortiz

Editora en jefe de la Revista Sapientia Technological

 

DOI: https://doi.org/10.58515/001001esp2024

Published: 2024-06-16

DOI: https://doi.org/10.58515/edesp1spt01
DOI: https://doi.org/10.58515/edesp1spt02

Tax impact of IAS 41 on the banana sector in Los Rios province

MSc.Víctor Vera Santistevan, Srta. Evelyn Valdivieso C., Srta. Génesis Sornoza Q.

17-33

DOI: https://doi.org/10.58515/edesp1spt03

Income tax on influencers in tax collection in Latin America

MSc. María Alejandra Zúñiga Alvarado, Srta. Sara Nayeli Barreiro De los Santos, Srta. Fergie Samanta Espinoza García

34-49

DOI: https://doi.org/10.58515/edesp1spt04
DOI: https://doi.org/10.58515/edesp1spt05
DOI: https://doi.org/10.58515/edesp1spt06