The main purpose of this paper was to examine the impact of generative artificial intelligence (AI) on employee well-being and work dynamics. Using qualitative methodology, three semi-structured interviews were conducted to investigate the implications of generative AI on employee outcomes such as efficiency, job satisfaction, ethical considerations, and work-life balance. The findings highlighted the potential benefits and risks associated with generative AI implementation in the workplace. The study contributed to the literature by adopting a qualitative approach, allowing in-depth exploration of individual experiences with generative AI in the workplace. The study discussed the implications for employers, employees, and society.

While infrastructure provides necessary public services and is vital for the socio-economic development of a nation, public funds alone cannot finance all infrastructure needs in society, especially after the COVID-19 pandemic, where many countries are facing budget deficits. Although private financing schemes, such as public-private partnerships (PPPs) and land value capture, have been considered intensively, they have yet to produce adequate private capital flows to infrastructure projects due to a lack of incentives for private investors. Against the background, this paper proposes a new financing mechanism in which governments might divert some of the increased tax revenue from the spillover effects of newly constructed infrastructures to fund the private sector through grants or subsidies. The empirical work in Vietnam shows a significant increase in tax revenues after completing two expressways, supporting our idea about spillover effects, which includes small- and medium-sized enterprise (SME) development. This study’s results suggest that spillover effects can bring new opportunities for governments and multilateral development banks (MDBs) to implement infrastructure projects with greater private sector involvement in the region. It also proposes some financial schemes, such as land capture and financing for business startups, including SMEs, to enhance the spillover effects of infrastructure.

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.

The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.

Water-based, waterfront tourism has always played an important role in the development of the tourism sector, water has been and still is an important attraction and contributes to regional development. In Hungary, Lake Balaton is the primary destination for waterfront tourism, offering a wide range of opportunities in this sector. Water-based, waterfront tourism is mainly concentrated in the high summer season, but there is an increasing range of opportunities in both the low and high season. In our research, we investigated the development of cruise tourism in Lake Balaton in the off-season, in the months of September-October 2023, by conducting in-depth interviews and questionnaire research. Our research has confirmed that this service is also in demand outside the high season. In the autumn, cruises add a special value to the experience, they can help to reduce seasonal fluctuations in tourism by offering attractive activities and also increase income for local businesses during the off-season.