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 present an analysis of the evolution and contributions developed and integrated into the corpus of Earth Jurisprudence from practice in seven (7) South American countries where 135 records were found between 2005 and 2023. The case study was carried out using the methodological approach of the qualitative approach, the hermeneutic method, and the documentary review technique. The unit of analysis was based on the recognition of rights to nature, the data and information organized according to legal/political provisions, the state, the actor that initiated the action, and the ecological actor involved. Among the most outstanding findings, it is evident that a large number of records are concentrated in Ecuador and Colombia. The first correlates with the constitutionalization of the rights of nature and coincides with the second as they have been part of the stream known as new Latin American constitutionalism. In addition, a notable jurisprudential development recognizes nature as a subject of rights and declares it a victim of the armed conflict. Bolivia, which also joined this emerging denomination, has a different tendency than it had in its beginnings, not as the two countries mentioned above have done. Brazil stands out for its considerable increase in such legislative recognition. Argentina has a stronger emphasis on animal law. Peru has an incipient contribution to some regulatory implementation. Finally, Chile, the most laggard, tries it with a new constitution that recognizes these rights without having the approval at the ballot box. It is concluded the need to elevate the rights of nature and animals to constitutional status, claiming indigenous and ancestral cosmogonies regionally since it includes a legal stability that would facilitate the work of judicial and legislative actors and decision-makers for developing public policies, which would contribute to the practical development of the new Latin American constitutionalism and the Earth Jurisprudence.

In Kazakhstan, for more than 20 years, the state policy on the formation of a single information space, aimed at reducing budgetary resources for the formation and maintenance of information resources of government agencies, as well as the creation of a unified communication environment. The relevance of the article is due to the following factors: the acceleration of digital modernization processes in Kazakhstan under the influence of global informatization and the consideration of the prospects of improving the efficiency of the Kazakh government through the introduction of information technology is not always recognized by society as an institutional advantage. As special methodological tools, the study used experimental, empirical and heuristic methods to analyze factors and identify problems in budget financing in the field of digitalization and E-Government in Kazakhstan. The main source of data is the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan. The main conclusions: there is a need for further economic and political modernization of Kazakh society through the widespread use of information technology, and in our view, the practical approach to the use of public financing to create a real e-government and the prospects for its development in Kazakhstan is interesting.

This research aims to determine the factors driving the success of four large cities in Indonesia in implementing Transit-Oriented Development (TOD) infrastructure policies beyond the eight TOD 3.0 Principles. Only a few studies like this have been conducted. The research uses qualitative methods and is supported by in-depth interviews with stakeholders, community leaders, community groups, and service users. The research findings reveal six themes: policy dialogue, organizational structure and coordination, changes in community habits, resources, dissemination and communication, and transportation and connectivity services. The characteristics of the community in the study area that prioritize deliberation are important determinants in policy dialogue and are involved in determining policy formulation. The city government has established a comprehensive organizational and coordination structure for the village and sub-district levels. The Government controls infrastructure development activities, establishes a chain of command and coordination, and encourages people to change their private car usage habits. The city government combines all this with the principle of deliberation and conveys important information to the public. The research highlights the differences in TOD implementation in Indonesia compared to other countries. Specifically, the existence of policy dialogue and the direct involvement of community members influence the level of program policy formulation and are crucial in controlling urban infrastructure development.

Transportation projects are crucial for the overall success of major urban, metropolitan, regional, and national development according to their capacity by bringing significant changes in socio-economic and territorial aspects. In this context, sustaining and developing economic and social activities depend on having sufficient Water Resources Management. This research helps to manage transport project planning and construction phases to analyze the surface water flow, high-level streams, and wetland sites for the development of transportation infrastructure planning, implementation, maintenance, monitoring, and long-term evaluations to better face the challenges and solutions associated with effective management and enhancement to deal with Low, Medium, High levels of impact. A case study was carried out using the Arc Hydro extension within ArcGIS for processing and presenting the spatially referenced Stream Model. Geographical information systems have the potential to improve water resource planning and management. The study framework would be useful for solving water resource problems by enabling decision makers to collect qualitative data more effectively and gather it into the water management process through a systematic framework.

The present study demonstrates the fabrication of heterogeneous ternary composite photocatalysts consisting of TiO₂, kaolinite, and cement (TKCe),which is essential to overcome the practical barriers that are inherent to currently available photocatalysts. TKCe is prepared via a cost-effective method, which involves mechanical compression and thermal activation as major fabrication steps. The clay-cement ratio primarily determines TKCe mechanical strength and photocatalytic efficiency, where TKCe with the optimum clay-cement ratio, which is 1:1, results in a uniform matrix with fewer surface defects. The composites that have a clay-cement ratio below or above the optimum ratio account for comparatively low mechanical strength and photocatalytic activity due to inhomogeneous surfaces with more defects, including particle agglomeration and cracks. The TKCe mechanical strength comes mainly from clay-TiO₂ interactions and TiO₂-cement interactions. TiO₂-cement interactions result in CaTiO₃ formation, which significantly increases matrix interactions; however, the maximum composite performance is observed at the optimum titanate level; anything above or below this level deteriorates composite performance. Over 90% degradation rates are characteristic of all TKCe, which follow pseudo-first-order kinetics in methylene blue decontamination. The highest rate constant is observed with TKCe 1-1, which is 1.57 h⁻¹ and is the highest among all the binary composite photocatalysts that were fabricated previously. The TKCe 1-1 accounts for the highest mechanical strength, which is 6.97 MPa, while the lowest is observed with TKCe 3-1, indicating that the clay-cement ratio has a direct relation to composite strength. TKCe is a potential photocatalyst that can be obtained in variable sizes and shapes, complying with real industrial wastewater treatment requirements.