The aim of this research is to explore the relationship between remuneration, job satisfaction, and employee performance. Remuneration, in this context, refer to a system synchronization that is based on performance appraisal result. In this, regard, the research employed a descriptive quantitative method, with a population comprising all University of Padjadjaran lecturers which were a total of 2,090. Furthermore, in order to gather the research sample, a probability sampling technique was employed. This technique was selected because of its reputation as the most general strategic sampling technique in quantitative research to achieve representativeness (1). The obtained result showed that there was a positive and significant relationship between the remuneration and job satisfaction of lecturers in University of Padjadjaran. Accordingly, a significant value of 0.000 < 0.05 and a t-count value of 19.330 > 1.95 was observed, meaning the H1 hypothesis in this research was accepted. It is also expedient to acknowledge that a positive and significant relationship was found between job satisfaction and the performance of the lecturers in study area. For this relationship, a significant value of 0.010 < 0.05 and a t-count value of 5.676 > 1.95 was found. These findings led to the acceptance of the H2 hypothesis proposed in this research. Similarly, the relationship between remuneration and the performance of the observed lecturers was found to be positive and significant. The observed significant value in this regard was 0.000 < 0.05 and the t-count value was 4.057 > 1.95, indicating that H3 hypothesis was also accepted. Lastly, the relationship between remuneration and employee performance mediated by job satisfaction of lecturer in University of Padjadjaran was explored, and it was found to also be positive and significant, with a significant value of 0.000 < 0.05 and a t-count value of 5.429 > 1.95. This indicated that the H4 hypothesis proposed in the research was accepted.

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.

Hate speech in higher education institutions is a pressing issue that threatens democratic values and social cohesion. This research explores student perspectives on hate speech within the university setting, examining its forms, causes, and impacts on democratic principles such as freedom of expression and inclusivity. This research is extended to determine the debates and theories elaborated from different perspectives qualitative and quantitative analysis of data collected from 108 participants at Higher Education in Kosovo. From the communication standpoint, analyzing hate speech in the media and social media is key to understanding the type of message used, its emitter, how the message rallies supporters, and how they interpret message. The findings highlight the need for proactive policies and educational interventions to mitigate Research on hate speech in higher education in Kosovo is crucial for fostering social cohesion and inclusivity in its diverse society. Hate speech undermines the academic environment, negatively affecting students' mental health, learning outcomes, and overall well-being, necessitating efforts to create safer educational spaces. The study aligns with Kosovo's aspirations for European integration, emphasizing adherence to human rights and anti-discrimination principles. Despite the issue's significance, there is a lack of empirical data on hate speech in Kosovo's higher education, making this research vital for evidence-based policymaking. With a youth-centric focus, the study aims to educate and empower young people as future leaders to embrace respect and inclusivity. By addressing hate speech's local challenges and global relevance, the research supports institutional reforms and offers valuable insights for post-conflict and multicultural societies. Hate speech while fostering a culture of mutual respect and democratic engagement.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

Africa has an extensive and varied cultural history that includes works of art, music, literature, customs, and historical locations. These cultural resources are essential for creating identities, promoting social cohesiveness, and advancing economic development. However, for these institutions to have the greatest impact on the world and contribute to sustainable development, they must be managed and engaged effectively. Exploring the management of cultural institutions in Africa and their potential for global impact and sustainable development is the goal of this research study. The study relies on the extensive review of available literature, case studies, and in-depth interviews with key informants, and data obtained, subjected to content and thematic analyses. It aims to uncover flexible management techniques that can improve the global reach and sustainable development of African cultural institutions by examining successful models and cutting-edge approaches. The results of this study will help those responsible for administering Africa’s cultural institutions to formulate practical guidelines and policy recommendations. Africa can further establish its cultural identity, advance cultural diplomacy, and utilize its cultural capital to propel social and economic advancement by utilizing the potential of these institutions for global impact and sustainable development.