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.

Communicative language is an important part of daily communication, and mastering its usage proficiently can leave a good impression on people. There are significant differences in the greetings between China and Japan. These  differences also reflect the different cultures of the two countries. Focusing on the greetings of the first meeting in daily life, this paper selects TV plays with more daily exchanges, collects language materials of TV play types related to social life, friendship, schools, companies, etc., and makes a comparative analysis of the performance and functions of Japanese and Chinese greetings, and makes a study of Sociolinguistics.

Organisational culture stands as a fundamental prerequisite for the efficacious operation of any given organisation. The primary aim of this study is to discern potential alterations within the dimensions of organisational culture across the pre-COVID-19, contemporary, and favoured paradigms within the realm of public administration. The data set was obtained from a cohort of 1189 officials in the Czech Republic. The Organisational Culture Assessment Instrument (OCAI) was deployed for the purposes of conducting an online survey. The dominance of the clan archetype across all examined time frames has been corroborated. In addition, a statistically significant manifestation of these dimensions has been determined. In relation to pertinent variables, specifically gender, age, tenure, manager gender, and the dimensions typifying organisational culture, no statistically significant correlations have emerged. Respondents have not reported a sense of work-life imbalance in the aftermath of the pandemic. In summary, it is deduced that the pandemic has not exerted a drastic influence on the metamorphosis of organisational culture within the ambit of public administration. This study provides invaluable information on the repercussions of the pandemic within a sphere that, as an intangible constituent, often goes under-recognised. Mastery of the positioning of dimensions across diverse archetypes is of paramount significance for managers, as it can provide guidance in the cultivation of an apt organisational culture.

This article explores the application of the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework in the context of integrating self-driving tractors into agricultural practices. With a focus on understanding the factors influencing the acceptance and adoption of this transformative technology, we delve into the implications for farmers, industry stakeholders, and the future of sustainable agriculture and rural tourism.

In Emerging economies, MNCs (Multinational corporations) encounter several issues while devising Strategies to penetrate foreign markets, examining these SMEs’ performance in present times and assessing their internationalisation process is crucial. The purpose of this research is to investigate how international entrepreneurial orientation affects SMEs’ international performance during internationalization, as well as how organizational culture in the Kingdom influences the international performance of these MNCs. To attain this objective (n = 206) MNCs in the Kingdom have adopted internationalisation strategies. Questionnaires were administered as part of a survey approach for this study. To forecast and estimate relationships, partial least squares structural equation modelling (PLS-SEM) was employed. This study indicates that improving internationalization performance, mainly through active participation in foreign markets, is one of the SMEs’ strategies during the internationalization process. The empirical findings demonstrate that international entrepreneurial orientation influences the internationalisation performance of SMEs largely influenced by organisational culture. Previous research shows that the success of SMEs’ internationalization, however, is not directly impacted by their international entrepreneurial orientation. This study supports the significance of organisational culture during internationalisation. This study offers insightful information that motivates policymakers and owner-managers in developing nations, especially in KSA, to build organizational cultures and dynamic capacities that meet the demands of globalization in today’s business scenario.

This study aimed to gain insights into the attitudes and strategies of top management regarding workplace happiness within a semi-government organization in the United Arab Emirates (UAE). Six senior managers at the organization were interviewed to explore their perspectives on employee happiness and the initiatives implemented to enhance it. Thematic analysis of the interview transcripts revealed several key findings. Top managers demonstrated strong commitment and willingness to prioritize employee well-being through long-term research-driven improvements. A variety of strategies incorporating personal, organizational, and Human Resources Management (HRM) factors known to impact happiness were utilized. Religious considerations and empowerment initiatives respect personal values while fostering intrinsic motivation. Top leaders modeled strategic priorities through their conduct, emphasizing visible support. The organization balanced individual needs with organizational goals respectfully. The findings provide practical implications for optimizing retention and performance outcomes through dedicated strategic happiness efforts guided by empirical research. However, more extensive research across diverse populations could further advance understanding in this field.