Dear academic and scientific community:

We present volume 3, number 2, of the Sapientia Technological Magazine, digital
version, corresponding to the period July-December 2022, where you will find five
articles that analyze aspects of interest about administrative management in the
various productive and tax contexts in Ecuador and Latin America.

Entrepreneurship, which begins with the identification of a business opportunity, has a
great economic and social impact, and has established itself in the Ecuadorian market,
especially since the Covid 19 pandemic. It is one of the topics addressed, from the
various strategies to strengthen it in Ecuador, in such a way that ways can be outlined
that allow the consolidation of national enterprises and, in addition, opportunities are
found in international markets.

On the other hand, a marketing theme is displayed, using different techniques typical of
that discipline, which deals with the positioning of organic chocolate in Ecuador; and
that allowed the problem to be analyzed, concluding with an improvement proposal for
the visibility of the brand.

The hermeneutic-phenomenological study is interesting and useful to determine tax
management as an enhancer in the quality of life of the Latin American population. In
the same way, through the use of the qualitative method for the collection of
information, the new tax reform in force in Ecuador is analyzed based on the Organic
Law for economic development and fiscal sustainability after the Covid 19 pandemic.

Finally, it concludes with the description of a useful tool for the management of digital
content, as a strategic way for the socialization of innovative ideas, through the use of
the Podcast, as an ideal element for the dissemination of ancestral knowledge among
communities. from Ecuador.

We hope that the content of this issue is useful for the entire community and that you

let us know your opinions, to:

www.sapitentiatechnological.edu.ec:

We'll meet in the next issue!