Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.

Using the Intercultural Competence and Inclusion in Education Scale (ICIES), this study examines variations in intercultural competence and inclusion between mainstream and multiethnic high schools. The sample consisted of 384 high school students, aged 17 to 18, from both rural and urban areas in Western Romania, enrolled in grades 11 and 12. The ICIES demonstrated strong reliability, with a Cronbach’s alpha of 0.721. Exploratory factor analysis revealed three distinct dimensions: Intercultural opportunities and activities, Comfort in diverse settings, and Cultural reflection and values. Independent samples t-tests identified significant differences between mainstream and multiethnic schools across several items, with students in multiethnic schools reporting higher levels of intercultural competence and inclusion. These findings highlight the critical role of multicultural educational settings in fostering students’ cultural awareness and inclusive attitudes. This study provides actionable insights for enhancing multicultural education practices and policies, including teacher training programs, inclusive curricula, and extracurricular initiatives that promote intercultural engagement and reduce intergroup biases.

Finding the right technique to optimize a complex problem is not an easy task. There are hundreds of methods, especially in the field of metaheuristics suitable for solving NP-hard problems. Most metaheuristic research is characterized by developing a new algorithm for a task, modifying or improving an existing technique. The overall rate of reuse of metaheuristics is small. Many problems in the field of logistics are complex and NP-hard, so metaheuristics can adequately solve them. The purpose of this paper is to promote more frequent reuse of algorithms in the field of logistics. For this, a framework is presented, where tasks are analyzed and categorized in a new way in terms of variables or based on the type of task. A lot of emphasis is placed on whether the nature of a task is discrete or continuous. Metaheuristics are also analyzed from a new approach: the focus of the study is that, based on literature, an algorithm has already effectively solved mostly discrete or continuous problems. An algorithm is not modified and adapted to a problem, but methods that provide a possible good solution for a task type are collected. A kind of reverse optimization is presented, which can help the reuse and industrial application of metaheuristics. The paper also contributes to providing proof of the difficulties in the applicability of metaheuristics. The revealed research difficulties can help improve the quality of the field and, by initiating many additional research questions, it can improve the real application of metaheuristic algorithms to specific problems. The paper helps with decision support in logistics in the selection of applied optimization methods. We tested the effectiveness of the selection method on a specific task, and it was proven that the functional structure can help the decision when choosing the appropriate algorithm.

Cybercrime poses a growing threat to individuals, businesses, and governments in the digital age. This research aims to conduct a comprehensive study of the legal frameworks developed by international organizations to combat cybercrime, providing a comparative analysis of their approaches and highlighting strengths, weaknesses, and areas for improvement. The study employs a qualitative research methodology, utilizing a doctrinal approach to examine primary and secondary legal sources for data analysis. The results reveal the ongoing efforts of the United Nations and other international bodies to establish a unified approach to combating cybercrime through conventions on Cybercrime. The research emphasizes the importance of harmonizing laws, fostering international cooperation, and adapting to evolving cyber threats while maintaining a balance between security and individual rights. Recommendations include strengthening legal frameworks, enhancing public-private partnerships, and investing in capacity building and technical assistance for developing countries. The study concludes by highlighting the critical importance of comprehensive and harmonized cybercrime legislation in the global fight against cybercrime and calls for continued efforts to address the challenges posed by this ever-evolving threat.

Amid the unfolding Fourth Industrial Revolution, the integration of Logistics 4.0 with agribusiness has emerged as a pivotal nexus, harboring potential for transformational change while concurrently presenting multifaceted challenges. Through a meticulous content analysis, this systematic review delves deeply into the existing body of literature, elucidating the profound capacities of Logistics 4.0 in alleviating supply chain disruptions and underscoring its pivotal role in fostering value co-creation within agro-industrial services. The study sheds light on the transformative potential vested within nascent technologies, such as Internet of Things (IoT), Blockchain, and Artificial Intelligence (AI), and their promise in shaping the future landscape of agribusiness. However, the path forward is not without impediments; the research identifies cardinal barriers, most notably the absence of robust governmental policies and a pervasive lack of awareness, which collectively stymie the seamless incorporation of Industry 4.0 technologies within the realm of agribusiness. Significantly, this inquiry also highlights advancements in sustainable supply chain management, drawing attention to pivotal domains including digitalization, evolving labor paradigms, supply chain financing innovations, and heightened commitments to social responsibility. As we stand on the cusp of technological evolution, the study offers a forward-looking perspective, anticipating a subsequent transition towards Industry 5.0, characterized by the advent of hyper-cognitive systems, synergistic robotics, and AI-centric supply chains. In its culmination, the review presents prospective avenues for future research, emphasizing the indispensable need for relentless exploration and pragmatic solutions. This comprehensive synthesis not only sets the stage for future research endeavors but also extends invaluable insights for practitioners, policymakers, and academicians navigating the intricate labyrinthstry of Logistics 4.0 in agribusiness.