With the deepening of the teaching reform work, the core literacy education concept is deeply rooted in the hearts of the people. While bringing innovative development opportunities and indicating the development direction for the junior high school geography curriculum reform, it also puts forward higher requirements for junior high school geography curriculum teaching activities. Under this situation, junior high school geography teachers should effectively cultivate students' comprehensive thinking ability in the teaching of geography courses, help junior high school students develop their thinking ability, and become qualified socialist builders and socialist successors as soon as possible. Based on this, this paper deeply analyzes the practical strategies for cultivating students' comprehensive thinking ability in the teaching of junior high school geography courses, for the reference of colleagues in the education field.

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.

Improving the practical skills of Science, Technology, Engineering and Mathematics (STEM) students at a historically black college and university (HBCU) was done by implementing a transformative teaching model. The model was implemented on undergraduate students of different educational levels in the Electrical Engineering (EE) Department at HBCU. The model was also extended to carefully chosen high and middle schools. These middle and high school students serve as a pipeline to the university, with a particular emphasis on fostering growth within the EE Department. The model aligns well with the core mission of the EE Department, aiming to enhance the theoretical knowledge and practical skills of students, ensuring that they are qualified to work in industry or to pursue graduate studies. The implemented model prepares students for outstanding STEM careers. It also increases enrolment, student retention, and the number of underrepresented minority graduates in a technology-based workforce.

With the rapid development of artificial intelligence (AI) technology, its application in the field of auditing has gained increasing attention. This paper explores the application of AI technology in audit risk assessment and control (ARAC), aiming to improve audit efficiency and effectiveness. First, the paper introduces the basic concepts of AI technology and its application background in the auditing field. Then, it provides a detailed analysis of the specific applications of AI technology in audit risk assessment and control, including data analysis, risk prediction, automated auditing, continuous monitoring, intelligent decision support, and compliance checks. Finally, the paper discusses the challenges and opportunities of AI technology in audit risk assessment and control, as well as future research directions.

The linkages between adequate service delivery and sustainable development have been given a little academic attention in the South Africa’s local municipalities. For this reason, the achievement of sustainable development has been difficult which has culminated in the occurrence of service delivery protests. These service delivery protests have posed critical threats to social security thus affecting the possibility to achieve sustainable development in South Africa. the paper findings showed that the delivery of inadequate services to the citizens is triggered by the failure to equally include citizens in the process. One of the threats that the paper found is the fact that these service delivery protests have become a major issue and any move to solve them without citizen participation has been unsuccessful. The paper findings also showed that that the lack of adequate service delivery to the citizens causes human insecurities which in turn affect the achievement of sustainable development. This is because the occurrence of the service delivery protests deteriorates national economic growth and human growth. They affect foreign investors and international tourists by instilling fear in them and yet they are contributors to sustainable economic growth that leads to sustainable development. The findings of this paper also presented that the use of Artificial Intelligence (AI) technologies can increase citizen participation during service delivery. It is through the use of citizen participation that openness, transparency, accountability, and representation principles that promote the delivery of adequate services are possible. The paper found that using AI technologies would also foster trust between the service provider and service receiver needed for delivering adequate services, thus achieve sustainable development in South Africa.

The rapid advancement of artificial intelligence (AI) technology is profoundly transforming the information ecosystem, reshaping the ways in which information is produced, distributed, and consumed. This study explores the impact of AI on the information environment, examining the challenges and opportunities for sustainable development in the age of AI. The research is motivated by the need to address the growing concerns about the reliability and sustainability of the information ecosystem in the face of AI-driven changes. Through a comprehensive analysis of the current AI landscape, including a review of existing literature and case studies, the study diagnoses the social implications of AI-driven changes in information ecosystems. The findings reveal a complex interplay between technological innovation and social responsibility, highlighting the need for collaborative governance strategies to navigate the tensions between the benefits and risks of AI. The study contributes to the growing discourse on AI governance by proposing a multi-stakeholder framework that emphasizes the importance of inclusive participation, transparency, and accountability in shaping the future of information. The research offers actionable insights for policymakers, industry leaders, and civil society organizations seeking to foster a trustworthy and inclusive information environment in the era of AI, while harnessing the potential of AI-driven innovations for sustainable development.