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.

This study explored the relationships between college students’ indecisiveness, anxiety, and career decision-making ability. Using the convenience sampling method, 1072 college students at a college in Hunan Province, China completed a questionnaire online that included the Indecisiveness Scale, Career Exploration and Decision Self-Efficacy Scale, and Generalized Anxiety Scale-7. Participants reported their gender and place of origin (rural or city). They indicated whether they were an only child, were left behind, and liked the major they were studying. The t-test was used to identify differences in indecisiveness, career decision-making ability, and anxiety according to demographic characteristics. Correlations were calculated between the main variables of interest. Regression analysis was conducted to test the mediation model. Participants who liked their major were significantly more indecisive than those who did not like their major. Career decision-making ability was significantly higher among men than women, participants from urban areas than those from rural areas, participants who were an only child than those with siblings, and among non-left-behind participants than those who were left behind. Anxiety was significantly lower in participants who liked their major than those who did not like their major. In addition, anxiety partially mediated the relationship between indecisiveness and career decision-making ability. College students’ indecisiveness and career decision-making ability are affected by sociocultural background, gender, family background, and career interest. Anxiety partially mediates the relationship between indecisiveness and career decision-making ability. Implications of the findings for counseling college students are discussed.

The focus of the article is the evaluation of the interaction between regional state bodies and business structures in Kazakhstan, specifically in terms of the development of public-private partnerships. The purpose of the research is to enhance the understanding of the theoretical and practical aspects of the mechanism of interaction between the state and business structures. Through an examination of the various structural components of the partnership development strategy, the study aims to identify the elements of the mechanism for the implementation of the state and business development strategy. Additionally, the research seeks to establish the correlation between the outcomes of the joint entrepreneurship mechanism and the criteria used to evaluate the performance of regional state bodies. To assess the effectiveness of the interaction between business and government at the regional level in Kazakhstan, a survey-based evaluation was conducted to measure the satisfaction levels of public utilities, entrepreneurs, and businesses with the activities of local authorities. The survey also evaluated the degree of corruption among local authorities. A matrix of interaction between business and government was created, and various models and algorithms for the interaction between government representatives and business structures were studied. The research findings highlight the importance of enhancing the collaboration between the state and the business sector, promoting the implementation of public-private partnerships, and establishing social partnerships to cultivate mutually beneficial relationships.

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.

In Nigeria, deforestation has led to an unimaginable loss of genetic variation within tree populations. Regrettably, little is known about the genetic variation of many important indigenous timber species in Nigeria. More so, the specific tools to evaluate the genetic diversity of these timber species are scarce. Therefore, this study developed species-specific markers for Pterygota macrocarpa using state-of-the-art equipment. Leaf samples were collected from Akure Forest Reserve, Ondo State, Nigeria. DNA isolation, quantification, PCR amplification, gel electrophoresis, post-PCR purification, and sequencing were done following a standardized protocol. The melting temperatures (TM) of the DNA fragments range from 57.5 ℃to 60.1 ℃ for primers developed from the MatK gene and 58.7 ℃ to 60.5 ℃ for primers developed from the RuBisCo gene. The characteristics of the ten primers developed are within the range appropriate for genetic diversity assessment. These species-specific primers are therefore recommended for population evaluation of Pterygota macrocarpa in Nigeria.

The crypto space offers numerous opportunities for users to grow their wealth through trading, lending, and borrowing activities. However, these opportunities come with inherent risks that need to be carefully managed to protect your assets and maximize returns. By understanding the risks associated with wallets and depository services, trading, lending, and borrowing, users can make informed decisions and enjoy the benefits of the rapidly evolving world of cryptocurrencies. This review paper analyses 43 papers for the period of 2019–2023 and proposes recommendations for policy makers. The results confirm that international regulators expect national authorities to implement a regulatory framework for digital assets comparable to those that already exist for traditional finance. For national authorities, this means having and using the powers, tools and resources to regulate and oversee a growing market. Authorities should cooperate and coordinate with each other, at the national and international levels, to encourage consistency and knowledge sharing. Market operators (exchanges), service providers, exchanges and wallets, create effective risk management structures, as well as reliable mechanisms for collecting, storing, protecting and reporting data.