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 article aims to explore the training model of preschool physical education teachers based on the theory of "space, capital, and habits". Preschool physical education plays an important role in the development of children's physical fitness and cognitive abilities. This article first introduces the theory of "space, capital, and habits", including its definition and core concepts, as well as its application value in teacher training. Subsequently, a training model for preschool physical education teachers based on this theory was proposed, which includes three elements: space, capital, and habits. In terms of space, it is emphasized to create an environment and place conducive to the professional development of preschool physical education teachers, such as the construction of training institutions and internship bases, and the support of teaching environment and resources. In terms of capital, emphasis is placed on cultivating the professional knowledge and abilities of preschool physical education teachers, including curriculum design and teaching methods, teacher team construction, and professional development mechanisms. In terms of habits, emphasis is placed on cultivating the professional literacy and educational attitude of preschool physical education teachers, including practical links and social participation, evaluation and feedback mechanisms. This training model aims to improve the quality and effectiveness of preschool physical education teacher training, and provide theoretical guidance and practical suggestions for preschool physical education teacher training.

Enterprise green innovation drives sustainable development and contributes to the realization of a ‘beautiful China’. It enhances resource utilization, reduces energy consumption, and achieves economic-environmental objectives through technological advancements. This paper examines the impact of the gender composition of a company’s CEO and CFO on green innovation by empirical research method using the data of the firms listed on Chinese capital market from 2015 to 2022. Our findings indicate that: (1) Male CEOs and CFOs are more likely to promote green innovation compared to their female counterparts; (2) Leadership teams comprising opposite-sex pairs tend to weaken the promotion of green innovation. These conclusions are consistent across state-owned enterprises and within the manufacturing sector. This study provides a novel perspective on enterprise green innovation, offering insights for companies regarding their green innovation strategies and for policymakers in shaping relevant policies.

The concept of sustainable urban mobility has gained increasing attention in recent years due to the challenges posed by rapid urbanization and environmental degradation. The objective of this study is to explore the role of on-demand transportation in promoting sustainable urban mobility, incorporating insights from customer interests and demands through survey analysis. To fulfill this objective, a mixed-methods approach was employed, combining a systematic literature review with survey analysis of customer interests and demands regarding on-demand transportation services. This study combines a systematic literature review and a targeted survey to provide a comprehensive analysis of sustainable urban mobility, addressing gaps in understanding customer preferences alongside technological and financial considerations. The literature review encompassed various aspects including technological advancements, regulatory frameworks, user preferences, and environmental impacts. The survey analysis involved collecting data on customer preferences, satisfaction levels, and suggestions for improving on-demand transportation services. The findings of the study revealed significant insights into customer interests and demands regarding on-demand transportation services. Analysis of survey data indicated that factors such as convenience, affordability, reliability, and environmental sustainability were key considerations for customers when choosing on-demand transportation options. Additionally, the survey identified specific areas for improvement, including service coverage, accessibility, and integration with existing transportation networks. By providing flexible, efficient, and environmentally friendly transportation options, on-demand services have the potential to reduce congestions, improve air quality, and enhance overall urban livability.

The evolution of the internet has led to the emergence of social media (SM) platforms, offering dynamic environments for user interaction and content creation. Social media, characterized by user-generated content, has become integral to electronic communication, fostering higher engagement and interaction. This study aims to explore the utilization of SM marketing, particularly in Higher Education Institutions (HEIs), focusing on Széchenyi István University’s academic social network sites (SNS) as a case study to enhance student engagement and satisfaction. The primary objective of this study is to review recent academic literature on SM marketing, especially for HEI marketing, and investigate the potential of the University’s SNS platforms as a case study in increasing student engagement. First a systematic literature review was conducted using Scopus and Science Direct databases to analyze recent research in academic SM. Then the article examined the University’s website and SNS platforms using the Facepager program to collect and analyze posts’ content. The findings from the literature review and observation indicate the growing importance of SM in higher education marketing. The university’s use of various SM strategies, such as visual storytelling, multimedia content, blogs, and user-generated content, contributes to increased student engagement of the university’s values.

This study examines the relationship between macroeconomic determinants and education levels in eight selected African oil-exporting countries (AOECs) over the period 2000–2022. Drawing on human capital theory, the paper scrutinizes the impact of factors such as income inequality, health outcome, economic growth, human development, unemployment, education expenditure, institutional quality, and energy consumption on education levels. Employing robust estimation techniques such as fixed effects (FE), random effects (RE), pooled mean group (PMG) and cross-section autoregressive distributed lag model (CS-ARDL), the study unveils vital static and dynamic interactions among these determinants and education levels. Findings reveal notable positive and significant connections between education levels and some of the variables—human capital development, institutional quality, government expenditure on education, and energy consumption, while income inequality demonstrates a consistent negative relationship. Unexpectedly, health outcomes exhibit a negative impact on education levels, warranting further investigation. Furthermore, the analysis deepens understanding of long-run and short-run relationships, highlighting, for example, the contradictory impact of gross domestic product (GDP) and unemployment on education levels in AOECs. Finally, the study recommends targeted human development programs, enhanced public investment in education, institutional reforms for good governance, and sustainable energy infrastructure development.