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 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.

The recent coronavirus-19 pandemic has highlighted the need for a global digitally enabled healthcare advancement infrastructure to ease e-coverage in the future and reduce human losses, facilitating access to high-quality and cost-effective health solutions. As the concept of a virtual healthcare system is still premature, it would have required noteworthy speculation in technologies and an overhaul of most of the current classical healthcare infrastructure, policies, and systems around the globe. Aims and objectives: This study aims to create a viable autonomous virtual universal health care system to modify the comfort of health care through emerging digital and communication innovations to fulfil consumer needs. Methodology: This study falls under the fact-finding category, which encompasses an exploratory approach with literature examination, limited field visits with informal interviews with local key authorities, and an initial assessment of current circumstances to examine the possibility of application of virtual health coverage. Findings: This study discovered that it is imperative to organize and develop the prospected healthcare system at the country level to be governed by international organizations as speculatively it is functioning in comparative improved healthcare systems across the world, which should be based on special processing of the prospected six types of data with their operationalization to serve multidisciplinary bunches by e-governance and exchanges between distinctive measurements. It requires more dependence on digital infrastructure and learning materials through electronic resources and ordinary techniques. Among other effective components for the development of virtual health coverage, are the applications of digital technology, the middle utility of voice and brief advising framework, complex functionalities, and applications of fifth generations (5Gs) arranged into universal servers attached to GPS-appropriate for sound choice and high-quality measures. Recommendations: This study recommends the construction of a virtual healthcare system by utilizing the proposed Electronic domestic medical adviser, virtual clinics, or “e-health incubators” which will allow individuals to relate through the web rather than the face-to-face institutive fragmented structure systems.

This study investigated the use of digital story strategy in teaching Islamic education on achievement and how it affects the development of moral thinking. The quasi-experimental design was implemented as a methodology and the sample included of (60) students from the fourth grade from Abdul Rahman bin Awf School in Abha. The results showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups in the test. The experimental group performed better than the control group. The findings also showed that there are statistically significant differences at the significance level (α ≤ 0.05) between the average responses of students in the two groups (experimental and control) in the moral thinking scale and favour of the experimental group.

The endogenous, human, and social factors influencing the economic development of the municipalities of San Juan Cotzocón and San Pedro y San Pablo Ayutla in the Istmo de Tehuantepec region of the state of Oaxaca are analyzed. The hypothesis posits that the dimensions of endogenous development, social capital, and human capital directly impact the economic development of the respective municipalities. The study involved administering 262 questionnaires to the residents of these municipalities during the month of May 2023. The collected data were examined using exploratory factor analysis to determine the underlying structure and structural equation modeling to estimate the effects and relationships between variables. Results indicate that endogenous development, social capital, and human capital are factors in the economic development of the studied communities, with endogenous development being the most influential factor due to its statistical significance. Notably, the existence of tourist and cultural attractions in the municipalities emerges as a catalyst for local economic development in response to the establishment and operation of the Isthmus of Tehuantepec Interoceanic Corridor.