Conference Agenda

This article analyzes how Open Government (OG) and Digital Transformation (DT) relate to Change Management (CM) in Peru's regional public service, highlighting that the gap lies not only in the regulations themselves, but also in translating openness and digitalization into verifiable organizational results. Using a quantitative approach, a non-experimental, cross-sectional design, PLS-SEM was applied to latent variables measured with a Likert-type survey. A total of 171 questionnaires were collected with no missing data, and through attention control, an analytical sample of 142 (83.0%) was defined for inference. The measurement shows high consistency (high α/ω; robust CR and AVE) and high HTMT, indicating a close relationship between constructs. The results converge: OG and DT are strongly associated with CM (ρ≈0.93–0.95), and in models, both effects remain significant. TD has greater weight (β=0.65 vs. β=0.33) with R²(GC)=0.92, supporting prioritizing TD capabilities (interoperability and data governance/use) without losing GA's institutional anchor.

IFRS 16 Leases, which became effective in 2019,
proposes a single recognition mechanism for lease transactions.
Lessees who have control over the underlying asset must record this
arrangement in their financial statements, recognizing both the
right-of-use asset and the lease liability. This norm affects the
lessee's accounting and financial treatment because these economic
facts were previously ignored and must now be included in the
balance sheet. Furthermore, this circumstance has caused
significant changes in the financial parameters of 87 firms
investigated in Ecuador. The results reveal that the rise in current
liabilities caused by the recognition of the account payable for the
financial lease has a considerable negative impact on liquidity
indicators. Additionally, measures such as ROA and ROE
decreased, but the operating margin increased. Finally, the tax
legislation should include rules for recognizing tax assets and
liabilities accumulated

Industrial revolutions have traditionally prioritized operational efficiency and automation. However, Industry 4.0 (I4.0), centered on automation and digitalization, has imposed constant challenges on operators who must adapt to increasingly complex technological environments. Industry 5.0 (I5.0) emerges as a new paradigm in which workers adapt to environments featuring new technological systems and artificial intelligence. The objective of this study is to understand the transition from I4.0 to I5.0 in the manufacturing sector. To this end, a Systematic Literature Review (SLR) was conducted, following PRISMA guidelines and the PICO methodology. The search was limited to the Scopus database, selecting high-quality scientific articles from Quartile-ranked journals published between 2022 and 2026. Following a rigorous screening process of 406 articles and applying exclusion and inclusion criteria, 40 articles meeting the eligibility criteria were included. The analysis was complemented using bibliometric tools such as VOSviewer and Bibliometrix. The findings reveal that I5.0 does not replace I4.0, but rather extends its technological foundation (IoT, AI, Big Data). The results highlight an evolution toward I5.0, marking the shift from automated systems to sociotechnical systems. It is concluded that technology must serve as an ally that strengthens human creative capabilities and resilience.

Despite regulatory advances in inclusive education for Indigenous and Afro-Honduran peoples, structural limitations persist, particularly in teacher training. This qualitative study analyzes the perceptions of academic and governmental stakeholders regarding the challenges and opportunities of ethno-education as a pedagogical approach focused on cultural inclusion and educational relevance, using semi-structured interviews and categorical analysis.

Among the key findings are a lack of specialized teacher training, the need for funding for teacher salaries, the development of teaching resources, and adequate school infrastructure. The study also identifies opportunities to strengthen the role of higher education in training intercultural teachers, designing curricula relevant to the worldview of PIAH peoples, and generating educational models that can be replicated in regional contexts, provided there is greater state and social commitment to ensuring the effective implementation of ethno-education.

This research contributes to Sustainable Development Goal No. 8: Decent work and economic growth, particularly Target 8.3, which promotes employment formalization. The general objective was to analyze the relationship between labor informality and poverty in the department of La Libertad during the period 2020–2024. A quantitative approach was used, with a non-experimental, longitudinal, and correlational design. Descriptive and inferential statistical analysis was applied to secondary data from INEI (ENAHO and EPEN) and ComexPerú. Results show that labor informality remained structurally high (around 73%) throughout the period. Both monetary and multidimensional poverty showed unstable trends, without sustained reduction after the pandemic. The correlation tests did not yield statistically significant results; however, strong emerging relationships were found between variables such as health affiliation and overcrowding, suggesting an indirect structural relationship. It is concluded that, although a statistically significant correlation was not verified, latent links exist between informality and poverty, which should be considered in the design of public policies aimed at labor formalization and structural poverty reduction.