This paper explores the influence of the concept of "moral education" on physical education, and focuses on the application of Teaching Personal and Social Responsibility (TPSR) responsibility teaching model in physical education. Physical education teaching is not only the teaching of skills, but also the indoctrination of values. Through the thought of "cultivating people by virtue", we can make physical education based on moral education and return to the essence of education. The TPSR model makes this idea concrete, emphasizes the personal process and social responsibility, and includes the cultivation of students' sense of responsibility, team spirit and self-management ability in physical education teaching. Through theoretical discussion and empirical analysis, this study revealed the practical application and effect of TPSR model in physical education teaching, proved the importance of this teaching model, and put forward the construction idea of TPSR physical education teaching model. Future research can expand more application scenarios of the TPSR model to achieve better quality and more comprehensive physical education.

With the continuous promotion and deepening of quality education, new teaching goals have been proposed for major universities and teachers, requiring teachers not to blindly pursue the academic performance of college students as the goal, but to achieve the comprehensive development of college students as the main teaching goal. Therefore, teachers need to actively transform educational concepts, transform educational methods, enrich classroom content, and provide high-quality teaching classrooms for college students, Help college students improve in all aspects. For college students, it is not only necessary to cultivate correct worldviews and values, establish positive life goals and attitudes, but also to enhance their resistance to pressure when facing society. Therefore, when teaching, teachers not only need to explain knowledge, but also serve as guides on the life path of college students, helping them guide and improve their ideological and moral character, Thus achieving significant development of ideological and political education in universities.

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.

Through the research on the communication mode of rural youth e-commerce, the paper puts forward that there are some advantages and many problems in the e-commerce engaged in.

In rural areas, land use activities around primary arterial roads influence the road section’s traffic characteristics. Regulations dictate the design of primary arterial roads to accommodate high speeds. Hence, there is a mix of traffic between high-speed vehicles and vulnerable road users (pedestrians, bicycles, and motorcycles) around the land. As a result, researchers have identified several arterial roads in Indonesia as accident-prone areas. Therefore, to improve the road user’s safety on primary arterial roads, it is necessary to develop models of the influence of various factors on road traffic accidents. This research uses binary logistic regression analysis. The independent variables are carelessness, disorderliness, high speed, horizontal alignment, road width, clear zone, road shoulder width, signs, markings, and land use. Meanwhile, the dependent variable is the frequency of accidents, where the frequency of accidents consists of multi-accident vehicles (MAV) and single-accident vehicles (SAV). This study collects data for a traffic accident prediction model based on collision frequency in accident-prone areas. The results, road shoulder width, and road sign factor all have an impact on the frequency of traffic accidents. According to a realistic risk analysis, MAV and SAV have no risk difference. After validation, this model shows a confidence level of 92%. This demonstrates that the model generates estimations that accurately reflect reality and are applicable to a wider population. This research has the potential to assist engineers in improving road safety on primary arterial roads. In addition, the model can help the government measure the impact of implemented policies and engage the public in traffic accident prevention efforts.

Purpose—Quality service plays a significant role in enhancing customer satisfaction and loyalty. The main objective of this research is to investigate the effect of Salalah port service quality on customer satisfaction. Design/methodology/approach—This paper used a quantitative research design. Data were collected from 300 repeated customer of Salalah Port in Oman. Statistical Package (SPSS) version 25.0 was used for analysis of data and adopted to test the hypothesized model. Findings—The research findings confirm the positive influence of the five dimensions of service quality – tangible, empathy, reliability, responsiveness, assurance (TERRA) on customer satisfaction. Originality/value—The findings of this study develop the literature by adding empirical research evidence that the TERRA of Salalah port service quality which have a significant effect on customer satisfaction. The result also provide evidence from the Arab region where the data and research in this region are limited.