Dear readers, authors, and scientific community in general,
We are pleased to present Volume 6 Number 1 of our scientific journal Sapientia
Technological. This compendium represents not only the result of arduous research work,
but also the culmination of the dedication and commitment of researchers who have
contributed with their contributions and innovative ideas. In this volume, we present to you a diverse selection of articles that cover a wide
spectrum of scientific disciplines such as administration, education, accounting and
tourism. Each contribution offers a unique and valuable perspective that contributes
to the constant growth of our understanding of the world around us. As always, we maintain quality and excellence in each article, selecting research that
not only stands out for its scientific rigor, but also for its relevance and potential
impact on society. We are sure that you will find in these pages an inexhaustible source
of knowledge, inspiration and intellectual challenges. We would like to extend special thanks to all the authors and to our editorial team,
reviewers and other collaborators who have made the publication of this volume possible.
Their dedication and experience have been fundamental to maintaining the quality standards
that we strive to achieve in each edition. We hope you enjoy exploring these pages as much as we enjoy reviewing and presenting this
valuable set of scientific contributions. Sincerely, MSc. Rolando Alvarez Beltran Director of Sapientia Technological Magazine Mr. Jennifer Castillo Ortiz Editor-in-chief of Sapientia Technological Magazine

DOI: https://doi.org/10.58515/0060012025St

Published: 2025-01-13

DOI: https://doi.org/10.58515/032RSPT
DOI: https://doi.org/10.58515/033RSPT

Relationship between double taxation and accounting ethics: Two sides of a dilemma

Elizabeth Carmen Arias Domínguez, Katherin Jordana Jaramillo Manzano, Omar Andrés Vega Rodríguez

28-40

DOI: https://doi.org/10.58515/034RSPT

Educaplay: A Design for the Improvement of Natural Science Learning in 10th Year

Erika Nayeli Galarza Solís, Gina Dolores Ledesma García, PhD. Elizabeth Esther Vergel Parejo , PhD. Esther Carlin Chávez

41-61

DOI: https://doi.org/10.58515/035RSPT

Challenges and Opportunities of ICT in the Administrative Management of Educational Institutions of the 21st Century: Drive towards Sustainability and Educational Quality

Mgtr. Verónica Isabel Benites Zambrano, Mgtr. Klever Germánico Yanchapaxi Oña, Mgtr. Saúl Edmundo Calle Rosero, Mgtr. María Elizabeth Benites Zambrano

62-71

DOI: https://doi.org/10.58515/036RSPT
DOI: https://doi.org/10.58515/037RSPT

Factors Influencing Perceptions of Import Service in Courier Companies

Eduardo Manuel Moran Echeverria, Ronal Antonio Benavides Ortega , Jhony Javier Pacheco Pazmiño , Alexandra Emperatriz Peláez Navarrete

87-95

DOI: https://doi.org/10.58515/038RSPT
DOI: https://doi.org/10.58515/039RSPT