As a public opinion position to convey the spirit of the Party Central Committee and national policies, the Integrated Media Center plays a vital role in publicity work. However, there are also some problems in the process that hinder further development. The integrated media center has the advantages of understanding the direction of publicity, familiar with the local economic and cultural development, and mastering the production of short videos. If the integrated media assists in the production and promotion of short videos, it will have better publicity effects. This article analyzes the problems in the promotion process of short videos for rural users, in order to establish effective working ideas for the media center and promote local cultural inheritance and innovation.

Puppetry is one of the traditional folk art forms with a long history in China.Puppetry is one of the traditional folk art forms with a long history in China. After it was transmitted to the Gaozhou Prefecture of Guangdong by the Fujian Zhangzhou Puppet Show during the Wanli period of the Ming Dynasty, it gradually took root in the local culture of Guangdong, and the Gaozhou Puppet Theatre was born as a result. Under the radiant influence of Cantonese Opera, the number one theatre in Lingnan, in the western part of Guangdong, the Gaozhou Puppet Theatre has been passed down through the generations, and has used the Cantonese Opera cantata, an element of Cantonese Opera that is the essence of the art, in its unique puppetry accent. Nowadays, when many "non-heritage" cultures are facing difficulties in inheritance and development, it is especially crucial for the puppet theatre of Gaozhou to be able to use the elements of Cantonese Opera's singing in the new era, so as to make Gaozhou Puppet Theatre a new life and make the public appreciate the art again by incorporating the elements of Cantonese Opera's singing.

This study aims to explore the precise characteristics of the issue of bequests, not solely from a jurisprudential perspective as is common among researchers, but also by linking it to its role in community development and progress. Bequests serve multiple functions that represent the ethical and cultural objectives of Sharīʿah [the ‘Divine Legislation’], which manifest in the process of uniting members of a single society. This is achieved through their contribution to building bonds of affection and compassion among individuals. Additionally, bequests have economic dimensions that consider the interests of the needy and provide them with resources to elevate their living standards. The study also presents a comparison between the contract of bequest an inheritance contract in Islamic Sharīʿah and secular laws, particularly Western ones. This is done by examining the mechanisms employed in enforcing bequests and understanding the interests sought in each, highlighting the distinct features of Islamic Sharīʿah in its consideration of kinship and both private and public interests, aiming to clear religious liability and via promoting community development while prioritizing moral and societal values. Accordingly, this study, in its examination of the subject, seeks to investigate the essence and objectives of bequests and extract the meanings endorsed by the majority of scholars who permitted bequests to heirs, conditional upon the consent of the remaining heirs. This approach considers both the significance of maintaining harmonious familial ties, and the positive impact this has on individual and community development. This will then be compared to some methods that strictly define inheritance in certain Western societies. The researcher employed both analytical and comparative methodologies, in line with the study’s requirements, noting that the nature of the research opens horizons for understanding the approaches of non-Islamic countries regarding the issue of wills, the importance of exploring the culture of the other and its foundational references, the impact of Islamic laws on others, and how the laws upon which Islamic legislations were established have benefited from Western legal obligations. This represents an extension that goes beyond legislative codification to a cultural exchange that allows us to build intellectual communication with the other, placing this research before a fundamental problem embodied in the following question: To what extent do bequests contribute to community development? And what are the communicative dimensions that comparative legislation on bequests with the other offers us?

This study aims to analyze the current situation of inheritance taxation in Spain and evaluate the legitimacy crisis surrounding the decision of whether to tax mortis causa transfers, as well as the scope and conditions under which such taxation should occur. The Inheritance and Donations Tax (IDT) frequently sparks debate, and this paper aims to analyze its evolution since its transfer to the Autonomous Communities, tracing its development to the present day. A thorough examination is essential to clarify its significance within a modern tax system, its role in the new system of regional financing, and the reforms necessary for its potential continuation, while also assessing the level of public dissatisfaction it provokes. The methodology employed in this paper involved a review of the existing literature, current legislation, and available scientific-academic resources relevant to the topic. The approach is predominantly theoretical and intentionally cross-disciplinary, aimed at enhancing accessibility and comprehension.