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.

Hate speech in higher education institutions is a pressing issue that threatens democratic values and social cohesion. This research explores student perspectives on hate speech within the university setting, examining its forms, causes, and impacts on democratic principles such as freedom of expression and inclusivity. This research is extended to determine the debates and theories elaborated from different perspectives qualitative and quantitative analysis of data collected from 108 participants at Higher Education in Kosovo. From the communication standpoint, analyzing hate speech in the media and social media is key to understanding the type of message used, its emitter, how the message rallies supporters, and how they interpret message. The findings highlight the need for proactive policies and educational interventions to mitigate Research on hate speech in higher education in Kosovo is crucial for fostering social cohesion and inclusivity in its diverse society. Hate speech undermines the academic environment, negatively affecting students' mental health, learning outcomes, and overall well-being, necessitating efforts to create safer educational spaces. The study aligns with Kosovo's aspirations for European integration, emphasizing adherence to human rights and anti-discrimination principles. Despite the issue's significance, there is a lack of empirical data on hate speech in Kosovo's higher education, making this research vital for evidence-based policymaking. With a youth-centric focus, the study aims to educate and empower young people as future leaders to embrace respect and inclusivity. By addressing hate speech's local challenges and global relevance, the research supports institutional reforms and offers valuable insights for post-conflict and multicultural societies. Hate speech while fostering a culture of mutual respect and democratic engagement.

This study uses a Time-Varying Parameter Stochastic Volatility Vector Autoregression (TVP-SV-VAR) model to conduct an empirical analysis of the dynamic effects of China’s stock market volatility on the agricultural loan market and its channels. The results show that the relationship between stock market and agricultural loan market volatility is time varying and is always positive. The investor sentiment is a major conduit through which the effect takes place. This time-varying effect and transmission mechanism are most apparent between 2011 and 2017 and have since waned and stabilized. These have significant implications for the stable and orderly development of the agricultural loan market, highlighting the importance of the sound financial market system and timely policy, better market monitoring and early warning system and the formation of a mature and sound agricultural credit mechanism.

Proposed herein is an environment-friendly method to realize oil/water separation. Nylon mesh is exposed to atmospheric pressure plasma for surface modification, by which micro/nano structures and oxygen-containing groups are created on nylon fibers. Consequently, the functionalized mesh possesses superhydrophilicity in air and thus superoleophobicity underwater. The water pre-wetted mesh is then used to separate oil/water mixtures with the separation efficiency above 97.5% for various oil/water mixtures. Results also demonstrate that the functionalized nylon mesh has excellent recyclability and durability in terms of oil/water separation. Additionally, polyurethane sponge slice and polyester fabric are also functionalized and employed to separate oil/water mixtures efficiently, demonstrating the wide suitability of this method. This simple, green and highly efficient method overcomes a nontrivial hurdle for environmentally-safe separation of oil/water mixtures, and offers insights into the design of advanced materials for practical oil/water separation.

This paper analyzed the equitable allocation of infrastructure across regional states in Ethiopia. In general, in the past years, there has been a good start in the infrastructure sector in Ethiopia. However, the governance and equity system of infrastructure in Ethiopia is not flexible, not technology-oriented, not fair, and not easily solved. The results of in-depth interviews and focus group discussions (FGDs) showed that there is a lack of institutional capacity, infrastructure governance, and equity, which has negatively impacted the state- and nation-building processes in Ethiopia. According to the interviewees, so long as the unmet demand for infrastructure exists, it remains a key restrain on doing business in most Ethiopian regional states. This is due to the lack of integrated frameworks, as there are coordination failures (lack of proper government intervention, including a lack of proper understanding and implementation of the constitution and the federal system). In Ethiopia, to reduce these bottlenecks arising from the lack of institutional capacity, infrastructure governance, and equity and their effects on nation-building, first of all, the government has to critically hear the people, deeply assess the problems, and come to the point and then discuss the problems and the way forward with the society at large.