This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

This research uses both quantitative and qualitative research methodologies to examine the complex factors affecting community resilience in various settings. In this case, the research explores how social cohesion, governance effectiveness, adaptability, community involvement, and the specified difficulties influence resilience results by using the five pillars of resilience as variables. Descriptive and inferential statistics are used to test hypotheses on the relationships between social cohesion, governance effectiveness, adaptive capacity, and community resilience variables. Qualitative data provides further insights into the quantitative results by providing broader views and experiences of the community. The study shows how social capital is important in increasing community capacity, stressing the importance of social relations and trust in developing community solutions to disasters. Another major factor that stands out is the governance factor that ensures that decisions are made, and actions taken in line with the community’s best interest in improving its ability to prepare for and respond to disasters. Adaptive capacity is seen as a key component of resilience and this paper emphasizes the importance of communities to come up with measures that can be adjusted to the changing circumstances. In summary, this study enriches theoretical understanding and offers practical applications of the processes that can enhance community resilience based on the principles of social inclusion, sound governance, and context-specific solutions.

Introduction: The growing global focus on Environmental, Social, and Governance (ESG) standards necessitates that companies optimize their corporate governance to balance economic, social, and ecological responsibilities. This study examines how the synergistic effects of Corporate Social Responsibility (CSR) and Environmental Responsibility (ER) can promote sustainable corporate development. Objective: The objective of this study is to analyze the critical elements of corporate governance structure optimization and to explore how companies can enhance their governance to achieve sustainable development through strengthened social and environmental management practices. Methods: The study uses case analysis and literature review to assess high-performing enterprises in CSR and ER integration, examining their governance, policy, and environmental strategies to uncover the factors behind their success in economic, social, and environmental spheres. Results: The research shows that optimizing governance structures markedly improves operational effectiveness. Companies need to create strong internal controls for equitable and transparent decisions, embedding CSR and ER into their strategies. CSR fulfillment builds public trust and environmental support, whereas ER improves brand reputation and competitiveness, driving sustainable and mutually advantageous development. Conclusion: The key to sustainable development in ESG practice lies in optimizing corporate governance and strengthening the synergy between social and environmental responsibilities. It is imperative for companies to build a governance structure that complies with ESG standards and to incorporate social and environmental considerations into their corporate strategies to effectively manage the triple bottom line of economic, social, and environmental performance.

A The meaning of life is the purpose that defines a person’s existence based on a set of fundamental objectives that give meaning to life or not. Furthermore, not all individuals have a meaning in life, and it may be absent at some point or stage of life. Objective: To analyze Peruvian older adults’ socioeconomic factors and the meaning of life. Method: A descriptive, comparative, quantitative cross-sectional study was conducted. One thousand older adults were intentionally selected through quotas of 100 older adults in 10 localities in Arequipa, Peru. They were administered a survey validated with high levels of reliability on the meaning of life and socioeconomic factors. Results: A moderate level of meaning in life was found. Most older adults believe that increasing age decreases the purpose of living, and existential emptiness grows. Conclusions: Statistically significant differences (p < 0.05) were found between the meaning of life and the following socioeconomic factors: retirement, religion, educational level, cohabitation, marital status, income, and occupation. It is understood that older adults who scored higher on these factors indicate having meaning in life because they still fulfill the role of providers for the family economy, being util to their families compared to the majority who scored low, which indicates an absence of meaning of life leading to an increase existential void.

The rapid rise of live streaming commerce in China has transformed the retail environment, with electronic word-of-mouth (eWOM) emerging as a pivotal factor in shaping consumer behavior. As a digital evolution of traditional word-of-mouth, eWOM gains particular significance in live streaming contexts, where real-time interactions foster immediacy and engagement. This study investigates how eWOM influences consumer purchase intentions within Chinese live streaming platforms, employing the Information Adoption Model (IAM) as theoretical framework. Using a grounded theory approach, this research applies NVivo for data coding and analysis to explore the cognitive and emotional processes triggered by eWOM during live streaming. Findings indicate that argument quality, source credibility, and information quantity significantly enhance consumer trust and perceived usefulness of information, which, in turn, drives information adoption and purchase intention. Furthermore, the study reveals that social interaction between live streaming anchors and audiences amplifies the influence of consumers’ internal states on information adoption. This study enhances the Information Adoption Model (IAM) by introducing social interaction as a moderator between consumers’ internal states toward live streaming eWOM and their adoption of information, highlighting the value of social interaction in live streaming. It also incorporates information quantity, showing how eWOM quantity affects trust and perceived usefulness. Furthermore, the study contributes to exploring how factors like argument quality, source credibility, and information quantity shape consumer trust and perceived usefulness, offering insights into the cognitive and emotional processes of information adoption in live streaming.

Family violence is the act that causes harm, suffering, or death to members of the family group, especially if they are in a situation of vulnerability due to characteristics associated to age or physical condition. Objective: The social characteristics of aggressors were associate in the risk level of victims of family violence in the city of Arequipa, Peru. Method: The study was descriptive, quantitative, and non-experimental. A total of 205 randomly selected judicial files of aggressors reported for domestic violence were evaluated. The data were secondary, and the chi-square test (association of categorical variables) was used for statistical analysis. Results: A moderate risk level (31.2%) was found, with a tendency to be severe and very severe (49.5%). Likewise, the most observed types of violence are physical and psychological violence (89.3%) and sexual abuse (10.7%). The female aggressor exerts mild violence, while the male aggressor exerts moderate to extreme severe violence, causing more harm to the victim. The profile of the aggressor with low or high education, with high or low incomes, and who occupies a house or only one room can be associated the level of violence that occurs. Conclusion: Men are more likely to attack women, and similarly, female aggressors tend to target men more frequently. Moreover, men exhibit a higher tendency to attack their partners, including wives, cohabitants, and ex-partners, whereas women tend to target a broader range of family members, including parents, children, grandparents, nephews, cousins, as well as in-laws such, brothers-in-law and other relatives.