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.

Increasing populations in cities have created challenges for the urban environment and also public health. Today, lacking sport participation opportunities in urban settings is a global concern. This study conceptualizes and develops a theoretical framework that identifies factors associated with effective urban built environments that help shape and reshape residents’ attitude toward sport activities and enhances their participation. Based on a comprehensive review of literature and by following the Stimulus-Organism-Response (SOR) theory and attitude change theory, a four-factor measurement model is proposed for studying urban built environment, including Availability, Accessibility, Design, and Safety. Further examinations are made on how these factors are channeled to transform residents’ attitudes and behavior associated with participating in sport activities, with Affordability as a moderator. Discussions are centered around the viability of the developed framework and its application for future research investigations.

The urgency of implementing sharia economics and a green economy is in the same spirit as the efforts made by the international community to promote sustainable development. The purpose of this study is to describe the role of Islamic economics in realizing sustainable, green economic development. The approach used in this research is a qualitative approach through literature study and content analysis methods. The results of this study state that the concept of sharia economics, when implemented wisely by human resources as khalifah on earth based on the Qur’an and Hadith and following Islamic law, including hifdzhu al-din, hifzhu al-nafs, hifzhu al-aql, hifzhu al-nasl, and hifzhu al-maal, will realize the goal of sustainable green economic ideas. Maqashid sharia-based views have a complex mindset, considering not only environmental aspects but also moral, financial, and hereditary aspects.

Many previous studies find no significant effect of health insurance on health outcome in rural areas of China. Many researchers believe this could be because of the characteristics of health care provision in those areas. In this paper, we aim to examine if urbanization will change the situation. Our research question focuses on if urbanization will change the participation and performance of health insurance on health outcome in a positive direction. Using a longitudinal sample drawn from the China Health and Nutrition Survey (CHNS), we employed multiple estimation strategies for multiple waves to handle the potential selection bias. We find that urbanization factors such as population density, transportations and housing are associated with probability of insurance participation. That is, urbanization related factors tend to increase people’s willingness of insurance participation. We also conclude that urbanization improves the performance of insurance on self-reported health outcome. Results show that the health insurance has a significant positive impact on health production in urbanized areas. Health insurance in general increases the probability of health care utilization for all areas. However, it does not lead to a significant improvement in the health outcomes in under urbanized areas because of the health provision quality or characteristics of health insurance coverage in those areas.

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.

This inquiry endeavors to meticulously examine the intricate dynamics of the symbiotic developmental interplay among the gaming, tourism, and economic sectors in Macau. Utilizing the methodology of deviation standardization, the data undergoes scrupulous processing, invoking the entropy method to ascertain the weights of diverse evaluative indices. The developmental trajectories of Macau’s gaming, tourism, and economic domains spanning the years 2011 to 2021 are fastidiously gauged. Subsequently, a sophisticated coupled coordination model is employed to delve into the nuanced systemic interdependencies characterizing their developmental relationships. From 2011 to 2021, the holistic progression of Macao’s gaming and tourism sectors has exhibited a discernible ascent over the temporal continuum. Concurrently, the degree of coupling coordination has advanced from a state of near coordination to a commendable level of synchronized development. The overarching system of Macau’s gaming and tourism industries has transitioned from a state of disarray to one of ordered harmony, with the correlative impact of Macau’s tourism sector being adeptly realized. The supporting role played by Macau’s gaming industry in fortifying the tourism sector is conspicuously manifest. The alignment and coordination between Macau’s gaming and tourism sectors exhibit fluctuations across distinct developmental stages. During phases of nascent development in both the gaming and tourism domains, a palpable imbalance prevails. Elements such as the proliferation of gaming enterprises, international tourism revenue, aggregate output value of gaming establishments, market share held by gaming enterprises, and the profit margins thereof have, to a certain extent, impinged upon the harmonized evolution of the tripartite subsystems. This study proffers recommendations to foster the optimization and elevation of the industrial structure while championing the integration and advancement of diverse sectors. It advocates for the amplification of the propulsive impetus intrinsic to the gaming industry, coupled with the enrichment of the tourism product portfolio. Furthermore, it espouses the establishment of an effective mechanism for high-quality development, tailored to the exigencies of the contemporary era. This involves the implementation of precise policies, the facilitation of amalgamated progress in gaming and tourism, and an unwavering commitment to sustainable development through the interconnected alignment of gaming, tourism, and the broader economy. The findings of this study furnish a scientific foundation for the strategic industrial planning and developmental initiatives undertaken by relevant departments in Macau.