Conference Agenda

Currently, the fashion industry is striving to be more aware of its impact on the environment, leading to the emergence of the sustainable fashion movement, which seeks to be more responsible with environmental, labor, and social impacts. This has prompted consumers to also make an effort to become aware of the environmental impact of their actions and reduce their ecological footprint. In this context, the present research aims to analyze how environmental/sustainable information influences the willingness to pay for sustainable fashion garments among university students. The research applies an experimental approach, using a choice experiment, with an exploratory scope and a quantitative approach. The results obtained determined that subjects are more willing to purchase sustainable garments and would pay more for these garments if they are provided with more information regarding the environmental impact of that item.

This study examines the impact of digital transformation on tax administration through the integration of artificial intelligence (AI) and big data. By analyzing case studies from various countries, the study highlights how AI algorithms and data analytics improve decision-making, risk assessment, and taxpayer services. AI allows for the analysis of vast amounts of data, identifying tax risks in real-time, and optimizing audits with predictive algorithms. Bigdata enhances the integration of diverse information sources, enabling tax authorities to design evidence- based policies that improve tax compliance and efficiency. This transformation is modernizing fiscal systems, offering new opportunities for automation, precision, and speed in detecting tax fraud and enhancing operational performance. However, it also raises several challenges, particularly regarding data privacy, algorithmic bias, and fairness in theapplication of tax regulations. The widespread use of AI and big data in
tax administration presents ethical concerns about the protection of personal information, the transparency of algorithmic decisions, and the potential for discriminatory decision-making, especially if the underlying algorithms are not properly calibrated or audited. Moreover, there is a need for ensuring taxpayer acceptance and trust in automated systems, which may face resistance due to concerns about privacy and fairness. This paper discusses these challenges in detail while underscoring the need for a strategic framework to guide the effective and equitable adoption of these technologies. By implementing AI and big data strategically, tax administrations can enhance their capacity to generate sustainable revenue, optimize taxpayer services, and ensure more inclusive and efficient tax systems.

The main purpose of the study was to analyze the level of association between female entrepreneurship and women's empowerment in small and medium-sized enterprises (Mypes) in the footwear sector of the industrial park in Peru. This research is quantitative, basic, with a non-experimental cross-sectional design and a correlational level. A census sample consisting of thirty female entrepreneurs in this sector was used, and two questionnaires were applied: one to measure the female entrepreneurship variable with twenty-seven items, and another to measure the women's empowerment variable with twenty-seven items. Both instruments demonstrated extremely high reliability, with Cronbach’s alpha coefficients of 0.881 and 0.895, respectively. The statistical results showed a high and significant association (Rho=0.862; p<0.001) between both variables. In conclusion, it can be inferred that sustainable female entrepreneurship over time is associated with elevated levels of women's empowerment. Finally, the study achieved its objective of analyzing the relationship between female entrepreneurship and women's empowerment in the Mypes of the footwear sector in the industrial park in Villa El Salvador, Lima – Peru, considering the existing limitations in the industrial park.

The purpose of this study is to present the state of the art regarding the theoretical aspects of the variable Job Satisfaction associated with the variable Work Engagement in the business environment. The literature on the subject is reviewed from the perspective of various authors within the scientific community, where job satisfaction is referred to as a positive emotional state resulting from an individual's perception of their work and environment, linked to indicators such as work climate and job performance. On the other hand, work engagement is considered a state of involvement, vigor, and absorption in work and has been identified as a mediator between motivation and organizational outcomes. The methodology employed is a systematic review of research using the PRISMA method, selecting a total of 22 studies published between 2019 and 2024. Additionally, the search and analysis of scientific articles were conducted through the Scopus database. The discussion presents different perspectives on the impact of the subject. It is concluded that there is a strong relationship between job satisfaction and work engagement across different sectors and organizational contexts, significantly influencing employee well-being and thereby ensuring a positive impact on both individual performance and organizational stability.

This document presents a bibliographic review that addresses the topic of challenges of the gender gap in the labor market in Latin America and its barriers to female entrepreneurship. A systematic review methodology was used where different inclusion and exclusion criteria were applied to select the most important and outstanding articles from scientific databases. After analyzing the different studies, it was found that women face different difficulties, gaps and barriers such as private sector financial support and lack of public regulations to get more opportunities in the labor market. Likewise, the lack of business professionalization does not allow for a good development of their capacities and skills. It is concluded that entrepreneurship led by women needs an opportunity to demonstrate that it is a good option to achieve women's economic development and that it will contribute to the development of the different countries.

This study examines the impact of student engagement on innovation and entrepreneurship at a private university in South Lima. A quantitative approach was employed, utilizing the partial least squares structural equation modeling (PLS-SEM) method within a non-experimental design. The study evaluated a sample of 385 students with experience in active entrepreneurial ventures. The findings indicate that student engagement significantly influences creativity (β = 0.67, p < 0.001) and the generation of innovative ideas (β = 0.61, p < 0.01), underscoring its impact on the development of entrepreneurial competencies. Additionally, key barriers were identified, including a lack of practical knowledge (41%), time constraints (34%), and limited access to technological resources (28%), which hinder the effective implementation of innovation and entrepreneurship strategies. To address these challenges, educational strategies such as innovation labs, interdisciplinary programs, and active learning methodologies that foster student participation are proposed. The study also highlights policy implications, emphasizing the need to strengthen collaborations between universities, the private sector, and governments to ensure access to resources and training in advanced methodologies. In conclusion, despite existing challenges, student engagement emerges as a key driver of sustainable innovation and the university entrepreneurial ecosystem, with a significant impact on the training of future entrepreneurs and regional economic development.