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.

Background: The term “corporate culture” is used to describe a company’s long-standing norms and practices, as well as the staff’s views and the anticipated value of their job. Executives may need to adjust their leadership styles to achieve the organization’s goal, which may have consequences for the satisfaction of the workforce. Therefore, it is essential to appreciate the relationship between business ethos, management style, work performance, mental health and employees’ job satisfaction. Methods: Researchers was conducting a cross-sectional survey of Saudi Arabian and Indian employees. Data was be collected using a structured questionnaire. To test the reliability of the data, they will be analysed by “Cronbach’s a and confirmatory factors”. SEM was be used to show the relationships of organizational cultures and leadership behaviour on work performance, mental health and job satisfaction through IBM-SPSS and SmartPLS software. Scope: A corporation with a strong culture and effective leadership shares principles and norms of behaviour with its workers, which should aid them in attaining their goals and objectives. Employees could gain work recognition, mental piece, work performance and job satisfaction when they can accomplish the obligations allotted to them by the company. Results: Corporate culture were significantly (positively) correlated with work performance, mental health and job satisfaction. In the same way, leadership behavior was significantly (positively) correlated with work performance, mental health and job satisfaction. Conclusions: The organisational culture holds significant importance, exerting a substantial influence on the overall well-being and productivity of the work environment. The acknowledgement and acceptance of the organisational ethos by workers can have a significant impact on their work behaviour and attitudes when it comes to communication and promotion. When there is a positive interaction between leadership and employees, the latter are more likely to actively contribute to team collaboration and interaction. Additionally, they are more likely to be motivated to achieve the organization’s assigned mission and objectives. As a result, work performance, mental health, and job satisfaction are enhanced.

This study aimed to explore university students’ awareness levels about entrepreneurship’s role in promoting entrepreneurship in acquiring social and economic balance within Emirati society. A descriptive-analytical method was used, with data gathered from 365 participants through a questionnaire. The findings revealed that university students demonstrated a strong awareness of the impact of entrepreneurship on achieving entrepreneurship in acquiring social and economic balance equilibrium in the UAE. In particular, students from Ajman University expressed highly positive views on the entrepreneurship in fostering this balance. Additionally, the results showed no significant statistical differences in awareness levels based on gender or academic year. However, there were notable differences between students in scientific and humanities colleges, with the significance level below 0.05. The study recommends supporting students in launching entrepreneurial initiatives that contribute to entrepreneurship in acquiring social and economic development. Moreover, efforts should be made to eliminate barriers that hinder the understanding and practice of entrepreneurship.

The United Arab Emirates is the most involved country in the world in terms of developing community awareness of the value and importance of tolerance, and high-level human solidarity, enhancing it as a community culture, and informing it of a strong institutional framework, legal and legislative frameworks. The research aims to highlight the United Arabian Emirates government’s contribution to promote tolerance in society. The research fellow is descriptive analytic. The research concluded that the UAE government has succeeded to a large extent in establishing the concept of tolerance through its global role in developing the concept of tolerance. The research recommends the need to expand the application of the culture of tolerance in Arab and international societies and benefit from the experience of the United Arab Emirates in promoting the culture of tolerance.

A decent income is an important part of overcoming economic disparities in agricultural development, especially in developing countries where most of the population are small farmers. As a developing country, Indonesia has also established a decent standard of living by setting a minimum wage as a reference for a decent income at the national and regional levels. However, this benchmark is not relevant to be applied uniformly at all levels of workers. This research determines the national coffee development area as the study center. We developed the Anker living wage methodology as a simple concept for determining living income for certain worker communities, especially for small farmers in rural areas who dominate the type of work in Indonesia. a socio-spatial approach is used to visualize the distribution of the dynamics of a decent life in various conditions of farming households. We found that 96.6% of coffee farming households in the national coffee development area had an inadequate living income, and only 3.4% were at an adequate level. We conclude that the current state of agricultural land management does not guarantee a decent income, even though efforts have been made to maximize agricultural crop productivity. The spatial description also shows that this condition is evenly distributed throughout residential areas. It is hoped that this approach can become an essential reference in implementing agricultural development programs that focus on welfare and equitable development as benchmarks for sustainable development goals in the future.