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.

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.

Weather is almost inevitable and plays an important role in determining the duration of construction projects. The construction industry ultimately thrives upon the physical input, put in by the labours. The majority of the construction projects are executed in the outdoor environment and hence face a high impact of weather conditions. This study therefore evaluated the influence of weather conditions on construction workers’ productivity in Jos, Plateau State and proceeded to make recommendations geared towards the improvement of construction workers’ productivity in Jos. The study was conducted through the direct observation method. Three hundred and ninety-six (396) works were purposively sampled in selected working sites. The outcome shows that during dry weather, there was considerably less significant productivity of manual excavation. In contrast, a large increase in blockwork and plasterwork productivity was observed with a percentage difference of 33%, 56.3% and 61%, respectively. On the other hand, during wet weather conditions, the labour productivity for manual excavation increases, whereas it decreases for block work and plasterwork with percentages difference of 58%, 40% and 47%, respectively. Besides, relative humidity and wind speed have no impact on labours’ productivity in dry and wet weather. Besides, the temperature has the most decisive impact on workers’ productivity. Moreover, wind speed and humidity have a lower influence on workers’ productivity. The construction industry stakeholder in Jos, Nigeria, would benefit from this study’s recommendations for reducing the influence of weather on the building sector. Besides, the output can be extended to other regions having similar characteristics.

The increase in energy consumption is closely linked to environmental pollution. Healthcare spending has increased significantly in recent years in all countries, especially after the pandemic. The link between healthcare spending, greenhouse gas emissions and gross domestic product has led many researchers to use modelling techniques to assess this relationship. For this purpose, this paper analyzes the relationship between per capita healthcare expenditure, per capita gross domestic product and per capita greenhouse gas emissions in the 27 EU countries for the period 2000 to 2020 using Error Correction Westerlund, and Westerlund and Edgerton Lagrange Multiplier (LM) bootstrap panel cointegration test. The estimation of model coefficients was carried out using the Augmented Mean Group (AMG) method adopted by Eberhardt and Teal, when there is heterogeneity and cross-sectional dependence in cross-sectional units. In addition, Dumitrescu and Hurlin test has been used to detect causality. The findings of the study showed that in the long run, per capita emissions of greenhouse gases have a negative effect on per capita health expenditure, except from the case of Greece, Lithuania, Luxembourg and Latvia. On the other hand, long-term individual co-integration factors of GDP per capita have a positively strong impact on health expenditure per capita in all EU countries. Finally, Dumitrescu and Urlin’s causality results reveal a significant one-way causality relationship from GDP per capita and CO₂ emissions per capita to healthcare expenditure per capita for all EU countries.

This study investigates the impact of digital payment infrastructure accessibility on the social influence of microenterprises in Barranquilla, Colombia, while examining the mediating roles of financial inclusion, digital literacy, social support networks, and collaboration with social innovation initiatives. Employing a mixed-methods approach, the study analyzes data from a sample of 25 microenterprises operating in various sectors. The findings, based on statistical techniques such as multiple regression, path analysis, and structural equation modeling (SEM), provide strong evidence for the positive influence of digital payment infrastructure accessibility on the social relationship of microenterprises. The results also highlight the crucial roles played by financial inclusion and social support networks in mediating this relationship. The study contributes to the growing body of literature on the factors driving the social effect of microenterprises and offers valuable insights for policymakers and practitioners aiming to foster inclusive economic development in the region. The findings suggest that investing in the development and expansion of digital payment systems, alongside efforts to promote financial inclusion and strengthen social support networks, can have far-reaching benefits for microenterprises and their communities.

Global warming is a problem that affects humanity; hence, crisis management in the face of natural events is necessary. The aim of the research was to analyze the passage of Hurricane Otis through Acapulco from the theoretical perspective of crisis management, to understand the socio-environmental, economic, and decision-making challenges. For data collection, content analysis and hemerographic review proved useful, complemented by theoretical contrastation. Findings revealed failures in communication by various government actors; the unprecedented growth of Hurricane Otis led to a flawed crisis management. Among the physical, economic, environmental, and social impacts, the latter stands out due to the humanitarian crisis overflow. It is the first time that Acapulco, despite having a tradition in risk management against hydrometeorological events, faces a hurricane of magnitude five on the Saffir-Simpson scale. Ultimately, the city was unprepared to face a category five hydrometeorological event; institutional responses were overwhelmed by the complexity of the crisis, and the community came together to improve its environment and make it habitable again.