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.

With the continuous growth of China's social economy, people's demand for spiritual life is increasing. Most of China's land is used to develop real estate and tourist attractions, which involves the protection of some traditional village buildings. Affected by the development of the times and historical factors, it is difficult to carry out the protection and reuse of traditional village buildings. Under the background of rural revitalization, traditional villages have been unable to meet the needs of current social development, and how to transform them into a common concern of rural workers and rural members. Based on this, this paper focuses on the protection and reuse of traditional village buildings, and emphatically analyzes the combination method of active utilization and protection of tradition and the reuse principle of traditional village buildings from the perspective of live transmission.

PPGIS platforms have been widely used to map social actors since the emergence of open access webGIS platforms. This identification of citizen initiatives is based on the physical location, but is rarely combined with social networking. This research seeks to close that gap by using the platIC web-based mapping tool for citizen initiatives, together with their interrelationships. Therefore, a methodical procedure has been defined to construct a geolocalised graph by identifying and categorising linked nodes. Method steps have been tested in three case studies in the Malaga region: Malaga city, Benalmadena, and Valle del Genal. They were selected for a comparative analysis in three different urban and socio-economic scenarios, namely: a tourist destination with a high density of Spanish population and floating city users; a sun-and-beach destination with a significant presence of resident foreign population; and a rural area suffering from depopulation, respectively. Mapping reveals a higher density of citizen initiatives in central urban areas and with social conflicts. Social graphs show a wider interconnection of nodes in rural areas, but isolated nodes are spread more widely there. Monitoring active citizen initiatives could serve as a basis for local administration to involve the citizenry in the management of current issues in the urban and rural context. Future research may promote new plugins to improve participatory process through webGIS platforms.

The importance of tourism to nations’ socioeconomic development cannot be overemphasised as it has proven to be a significant source of revenue for many countries globally. However, sub-Saharan nations like Nigeria have not tapped into the unlimited potential of tourism in their development drive, hence the continuous grappling with underdevelopment challenges. This study examines how tourism impacts socioeconomic growth in Nigeria, focusing on well-known tourist destinations in Lagos State, Nigeria. The study adopts quantitative and qualitative mixed-method research using survey questionnaires and in-depth interviews to elicit responses from visitors at the tourist centres and the tourists’ operations. Data were analysed using simple percentages of frequency distribution tables and thematic analysis. The Neo-liberal theory was adopted as a theoretical framework for the study. The findings highlight the need for better infrastructure, security measures, destination awareness, better housing, financial help, the development of a competent workforce, solid governmental policies, the conservation of cultural and natural assets, and encouragement of collaboration. Future studies may focus primarily on three areas: the evaluation of tourism’s economic impacts, the effectiveness of specific tourist development programs, and the role of tourism in community empowerment.

"One Village, One Product" is an effective measure to fully tap local resources, develop rural characteristic industries, innovate economic growth methods, and drive rapid regional economic development. Rural tourism is an important component of industrial revitalization in rural revitalization. Under the "one village, one product" model, the development of rural tourism needs to optimize the industrial structure, explore unique culture, vigorously promote the construction of "beautiful rural characteristic countryside", achieve the transformation and upgrading of traditional rural tourism, and promote the high-quality development of rural characteristic tourism.

Loans are a critical transmission channel for commercial banks as well as an important revenue source. Macroeconomic factors are not within the control of commercial banks, however, select factors are observed to have a direct impact on lending behaviour in studies around the world. This study examined the relationship between macroeconomic variables and the lending behaviour of banks in South Africa for the period ranging from 2001 to 2022. Quarterly time series data was employed using the Autoregressive Distributed Lag Model (ARDL). The empirical results of the paper revealed that there is a long-run relationship between the repurchase rate (repo rate), inflation, the real effective exchange rate (REER) and lending behaviour in South Africa. The REER and inflation were both found to have a positive relationship, whilst the repo rate had a negative relationship. In addition, Gross Domestic Product (GDP), the activity rate and sovereign credit rating (SCR) changes returned insignificant results. Overall, these findings show that select macroeconomic factors do influence lending behaviour in South Africa. Furthermore, the results suggest that monetary policy decisions have a direct influential effect on lending and the South African Reserve Bank (SARB) has implemented their policies effectively.