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.

Studies on the influence of public policies on the regional tourism sector are of high scientific and practical interest, as they offer inputs to guide public management towards strengthening the tourism development of the territories. Through the structural equation model, this study took a sample 99 companies in the tourism sector in Valle del Cauca, Colombia, addressing the relationship between public policy management (PPM) and regional tourism development (RTD), from the perspective of the rational model of business performance. The findings show that the capacity of the state and its entities to comply with the requirements of the organizations, as well as the rigor to take criticism and suggestions for improvement, as a basis to strengthen their management, are the factors that best explain the relationship between the PPM and RTD based on the performance of organizations in the sector, especially focused on increasing market share, productivity, and income. Other findings and practical implications are discussed.

The objectives of this qualitative research are to study problems and factors promoting success in the career path of government officials in the Ministry of Higher Education, Science, Research, and Innovation (MHESI) in Thailand. The study also finds out career path model to opinions between executives and government officials. This qualitative employed in-depth interview and focus group discussion with executives, academics, and civil servants. It found that the problem was the planning and management of career path due to lacking of standard pattern. Also, it found that the model of career path provides practitioners with career advancement opportunities and job titles from the very beginning to the very top where they can advance and can plan their career progression. The model also provides an opportunity to explore officers’ competencies, aptitudes, and interests that are appropriate for any type of work in the organization and able to prepare them to perform the job, which will affect the success of civil servants’ work and human resource management to create career path and develop oneself to be able to compete for academic and professional excellence, as well as prepare the government officers for appropriate positions in the future.

This study aims to identify gaps in Indonesia’s national social health insurance scheme (Jaminan Kesehatan Nasional or JKN) in meeting the right to health for disabled persons in the country and to propose strategies to mitigate the gaps. This study employed descriptive qualitative methodologies. A questionnaire survey and structured interviews were undertaken from the period of October to December 2021, with a purposive sample of 317 disabled persons at their working age. Data collection also included on-site observations to sample of healthcare providers in six provinces and focused group discussions with key stakeholders. This study found that JKN is the primary source of hope for disabled persons. Nevertheless, approximately ten percent of disabled persons have been omitted from the scheme. Moreover, respondents of the survey expressed notably lower satisfaction level compared to the national average. Meanwhile, 25% of them also reported that JKN did not cover certain disability-specific benefits. The findings suggest that the national social health insurance scheme is not well prepared to offer disability-inclusive services. Thereby, policymakers should implement various interventions to improve the admission processes for disabled persons and to develop a system to identify disabled members based on their specific disabilities. Additionally, stipulating standards for disability-friendly minimum services for healthcare providers and incorporating the standards into the credentialing systems, providing regular training on disability-friendly services for healthcare personnel, also enhancing benefits coverage for disabled members in the Indonesian Case Base Groups (INA-CBGs) are the necessary strategies to mitigate the gaps.

This study employs the Standard Error Estimation technique to investigate the connections between the digitalization of economy, population, trade openness, financial development, and sustainable development across 127 countries from 1990 to 2019. The findings revealed associations between financial development, population growth, trade openness, economic growth, Digitalization development, foreign direct investment (FDI), and sustainable development. Financial development negatively impacts sustainable development, suggesting that countries with advanced financial systems may struggle to maintain sustainability. Trade openness exhibits a negative association with sustainable development, implying that countries with open trade policies may face challenges in maintaining sustainability, possibly due to heightened competition or resource exploitation. These findings highlight the multifaceted relationship between economic factors and sustainable development, underscoring the importance of comprehensive policies and governance mechanisms in fostering sustainability amidst global economic dynamics.

This research investigates the dynamic landscape of succession planning (SP) strategies in higher education, with a focus on synthesizing existing literature to guide improvements in presidential succession practices. The intense global competition in higher education has led to imbalances in the quantity and composition of potential successors, hindering institutions’ rapid advancement and affecting their competitiveness on the global stage. The study addresses critical challenges such as attracting, retaining, and nurturing successors in key positions beyond material incentives. Employing a literature analysis methodology, the research comprehensively examines the existing body of literature related to succession planning, offering recommendations to promote stability in leadership, foster continuous talent development, and mitigate talent crises. The study evaluates the current state of succession planning in higher education, identifying issues and their root causes. It provides a summary and analysis of ongoing research efforts related to successor quality, team formation, and cultivation models. Despite advancements through national talent cultivation policies, persistent challenges like talent scarcity, the absence of gender-inclusive succession plans, a lack of originality, and inconsistent staff flow hinder progress. The research attributes these challenges to traditional personnel systems and university administrators. Proactive measures are proposed, including creating awareness of succession planning, advocating for personnel mechanism reform, establishing a comprehensive training system, and developing a scientifically-grounded succession plan. Though the study aims to contribute to leadership development and address pressing issues faced by higher education institutions, with only a limited number utilizing mixed techniques, it restricted the comprehensive inclusion of social context knowledge and evidence regarding the motivations, beliefs, and experiences of individuals in this investigation.