Conference Agenda

This article presents a systematic review of 50 studies published between 2020 and 2025 on the use of artificial intelligence (AI) and blockchain as emerging technologies to reduce multidimensional inequalities within the framework of the Sustainable Development Goals (SDGs). Three key areas of application are identified: financial inclusion, transparent governance, and sovereign digital identity. The results show that AI facilitates social targeting and efficient redistribution of resources, while blockchain ensures traceability and institutional integrity, especially in social programs. AI-blockchain synergies also enable more personalized solutions, although these are still experimental. Factors such as multilevel governance, participatory design, and basic infrastructure are critical to the success of these interventions. However, structural barriers remain, such as the digital divide, fragmented regulatory frameworks, and cultural resistance. The article highlights the need for ethical, interdisciplinary, and contextualized approaches to maximize the transformative potential of these technologies, avoiding technocratic solutionism and promoting inclusive, sustainable, and fair use.

The accelerated adoption of autonomous vehicles (AVs) has driven the development of regulatory frameworks and technical standards aimed at ensuring their safe, ethical, and legal operation. This Systematic Literature Review (SLR) aims to analyze and compare the main international regulatory frameworks related to the safety of autonomous vehicles, identifying strengths, weaknesses, and regulatory gaps. The review focused on studies addressing vehicles with SAE autonomy levels 3 to 5, paying special attention to the legal and regulatory frameworks applied, as well as their effectiveness in mitigating risks and incidents. Although a formal comparison was not established, works that examine regional differences between Europe, the United States, and Asia were prioritized. The bibliographic search was conducted through a structured and rigorous process that allowed the selection of relevant and high-quality scientific literature. The identified studies address both functional safety—understood as the vehicle's ability to operate without causing damage—and cybersecurity, focused on protection against digital threats and unauthorized access. The findings reveal a fragmented regulatory landscape, with diverse approaches across regions. Some countries (such as Germany) have made significant progress, while others remain in the development phase. The review underscores the need to harmonize standards and strengthen the international legal framework, integrating technical, legal, and social perspectives. This research contributes to the academic and regulatory debate by offering a comparative overview that can serve as a basis for formulating more coherent and effective public policies.

We present a virtual reality application designed to improve the understanding of basic molecular structures in chemistry education. The system addresses the challenge faced by students who struggle with abstract chemical representations by enabling interactive, immersive 3D visualization. The application allows users to manipulate molecular models, access contextual information, and complete knowledge-based challenges within a virtual environment. We conducted multiple trial sessions to evaluate the system’s accuracy, immersion, usability, and educational value. Feedback gathered from both students and faculty highlights the potential of VR as an effective tool for enhancing conceptual learning in chemistry.

This research proposed a redesign of research strategies in the Accounting program at UPAO, based on current and emerging trends identified through Technology Watch (TS). Using a mixed-method approach, 133 undergraduate theses (2019–2023) and related institutional documents were analyzed. The results revealed trends such as the incorporation of ICTs, sustainability, FinTech, and tax issues. Based on these trends, strategies were proposed focused on expanding lines of research, promoting the use of technological tools, and strengthening applied methods. The proposal seeks to align research training with the demands of the current and future professional environment.

Currently, the emergence of influencers and digital content creators as active economic agents in Peru has given rise to a new tax scenario that challenges traditional regulatory frameworks. Although these activities generate substantial income through digital platforms, the national tax system has yet to develop specific criteria and effective mechanisms for their proper oversight. Thus, a clear gap is evident between the evolving digital economy and the State’s capacity to formally incorporate these contributors into the tax regime.

This article aims to analyze the legal challenges posed by the taxation of digital content creators in Peru, identify the main regulatory gaps in theirfiscal treatment, and examine comparative legislation regarding the taxation of digital agents. The relevance of the topic lies in the sustained growth of thedigital economy and the urgent need to ensure equity, legality, and efficiency in the tax system in response to these new income-generating models.
This research follows a qualitative, legal-analytical approach, based on the review of national regulations, specialized legal doctrine, and comparative analysis of international experiences.
The main findings reveal structural weaknesses in the current Peruvian framework, including the inadequacy of tax regulations for the digital economy, the implications of normative gaps, national jurisprudence and institutional responses, and the evaluation of foreign regulatory models.
Additionally, the limited operational capacity of the Peruvian tax authority hinders effective oversight without infringing on fundamental principles of Tax Law.

The decline in sales of Zamorano cold cuts in supermarkets in Tegucigalpa highlighted the need to evaluate factors that could be affecting their positioning. The purpose of this study was to identify which label attracts the most visual attention from consumers, determining areas for improvement and analyzing the factors that influence purchasing decisions. The research was conducted in the Más x Menos, La Colonia No. 1, and No. 10 supermarkets, using eye-tracking technology with iMotions software. Metrics such as the number of revisits and time spent per area of interest were recorded. In addition, emotions were measured using facial recognition, and a structured survey with Likert and ordinal scales was administered. The results revealed that the label prototype stood out for its greater visual appeal, allowing consumers to better visualize its characteristics. However, it generated negative emotions associated with the label's design and information. Improvements were identified in the visibility of the “Learn by Doing” seal and the size of the brand. It was also determined that taste, quality, and safety are the main drivers in the purchase decision, with greater weight than the brand, packaging design, and price.

Business intelligence makes it possible to efficiently visualize large volumes of data, thereby supporting a wide range of decision makers. In this study, a business intelligence tool was implemented to analyze the prices and quantities of agricultural commodities traded in the United States using Power BI. The objective was to design an algorithm that, through the My Market News Application Programming Interface (API), downloads three types of reports—terminal market, shipping point, and movement—bringing in information from 2015 onward. An extract, transform and load (ETL) process was established to automatically cleanse and unify the data, enabling seamless updates. Finally, a relational model was built that facilitated the creation of user-friendly interactive dashboards (control panels). The procedure included Python scripts to streamline the downloading, cleansing, and refreshing of the information. In addition, Power Query and DAX were employed to enhance data cleaning and ensure accurate visualization. The end product was a report containing five dashboards: “Prices and Quantity,” “Conventional vs. Organic,” “Seasonal Analysis,” “Quantity Analysis,” and “Origin Analysis”. Moreover, near real time updates allow users to monitor market trends and support strategic decisions. The application of these visualizations enables producers, buyers, sellers, and analysts to identify trends and seasonality in key commodity variables—such as price, quantity, variety, and origin—thereby greatly facilitating informed decision making.