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.

The business environment in the modern era is witnessing numerous Intellectual Changes, Technological developments, and increasingly Complex Situations, which has led to a need for effective Leadership in the Business Sectors. This leadership plays a role in transforming companies into giant corporations that serve as a true foundation for enhancing and improving Job Competencies (JC)., The study aimed to analyze the impact of the Soft Skills approach in Human Resources (analytical and critical thinking, decision-making and problem-solving, planning and organization, teamwork) on developing Job Competencies (productivity, technical, managerial) in Petroleum Sector Companies in Egypt. The researchers employed the descriptive-analytical method to study the phenomenon, conducting the study on stratified random samples consisting of 379 managers and a sample of 382 employees from Petroleum Sector Companies. The study utilized the SPSS and AMOS Software Programs. The study found statistically significant differences at the (0.01) level between the average scores of managers and employees regarding soft skills in human resources and job competencies, with managers scoring higher. Additionally, the study revealed a statistically significant direct causal effect at the (0.01) level of Human Resources Soft Skills on Job Competencies in Petroleum Sector Companies., Finally, a proposal was developed for enhancing Job Competencies in Petroleum Companies in Egypt based on the application of human resources Soft Skills, alongside future research directions and practical implications.

The development of the personal innovative competences in workers is of capital importance for the competitiveness of organizations, where the ability of the employees must respond in an innovative way to diverse situations that arise in specific contexts. Considering this, the question arises: How do innovative employees’ competences affect the sustainable development of Micro, Small and Medium Enterprises (MSMEs)? Therefore, the objective of this work is to present a multi-criteria method based on the Analytic Network Process (ANP), to relate innovative personal competences and the sustainable development of MSMEs. An instrument was applied to groups of experts from 31 Ecuadorian fruit-exporting MSMEs, to develop a multi-criteria decisional network that allowed identifying the innovative personal abilities that have the greatest impact on the sustainable development of these organizations. The results demonstrate the relevance of the elements of innovative personal competencies, with a cumulative participation of 39.15%, Sustainable Export Development with 32.18% and Improvements with 28.66%. It also presents three types of analysis: i) Global to establish the weight of each variable; ii) Influences, to establish solid cause-effect relationships between the variables and iii) Integrated. The most relevant innovative personal competences for sustainable development and improvements for exporting SMEs are teamwork, critical thinking, and creativity within the international context.

The fifth-generation technology standard (5G) is the cellular technology standard of this decade and its adoption leaves room for research and disclosure of new insights. 5G demands specific skillsets for the workforce to cope with its unprecedented use cases. The rapid progress of technology in various industries necessitates a constant effort from workers to acquire the latest skills demanded by the tech sector. The successful implementation of 5G hinges on the presence of competent individuals who can propel its progress. Most of the existing works related to 5G explore this technology from a multitude of applied and industrial viewpoints, but very few of them take a rigorous look at the 5G competencies associated with talent development. A competency model will help shape the required educational and training activities for preparing the 5G workforce, thereby improving workforce planning and performance in industrial settings. This study has opted to utilize the Fuzzy Delphi Method (FDM) to investigate and evaluate the perspectives of a group of experts, with the aim of proposing a 5G competency model. Based on the findings of this study, a model consisting of 46 elements under three categories is presented for utilization by any contingent of 5G. This competency model identifies, assesses, and introduces the necessary competencies, knowledge, and attributes for effective performance in a 5G-related job role in an industrial environment, guiding hiring, training, and development. Companies and academic institutions may utilize the suggested competency model in the real world to create job descriptions for 5G positions and to develop curriculum based on competencies. Such a model can be extended beyond the scope of 5G and lay the foundation of future wireless cellular network competency models, such as 6G competency models, by being refined and revised.

This article presents the validation of a virtue-based leadership development questionnaire (LID). Leadership is defined as the human action of guiding others toward a common good, which requires the exercise of personal competencies and virtues. The theoretical and factorial structure of LID has three domains: intellectual, relational and performative. The LID was administered to a sample of 1759 university students from Mexico and Spain for factor analysis. Subsequently, it was applied to a sample of 1906 students from a Mexican university for confirmatory factor analysis and to 171 Mexican students for a convergent validity study with the Socially Responsible Leadership Scale (SRLS). Psychometric analyses indicate that the questionnaire is reliable and valid. Confirmatory factor analysis indicates that the questionnaire fits the theoretical model and has convergent validity with the SRLS. This questionnaire aims to contribute to the leadership education of university students.

Families are the central nucleus of society; however, they face internal challenges that affect their functioning and stability, often manifesting in incidents of domestic and gender-based violence. The World Health Organization has classified this violence as a severe public health problem and a violation of human rights. To address this issue, the Congress of the Republic of Colombia enacted Law 2126 of 2021, introducing significant changes to the responsibilities of authorities in preventing, restoring, protecting, and repairing the rights of victims. This law provided a three-year implementation period for territorial entities, which concluded on 4 August 2023. In 2023, 119,483 cases were reported, and by June 2024, the number had reached 63,528—the highest recorded to date. This situation continued to escalate uncontrollably throughout 2024, overwhelming functional capacity and resulting in a crisis. Therefore, the objective of this study is to analyze the guarantee of rights for victims of violence in the family context, within the competencies of Family Commissariats, as outlined in Law 2126 of 2021. The methodology focuses on analyzing academic and scientific databases, including studies and articles published in indexed journals, to evaluate government measures and describe the challenges in service provision by Family Commissariats to propose conclusions. The approach is qualitative, with a hermeneutic, documentary, legal-dogmatic orientation and anthropological contributions. The results reveal that the law’s implementation has been gradual, surpassing the established deadline. Administrative, political, and financial factors identified over the three years remain unresolved in 2024. The situation for victims of physical, psychological, economic, and sexual violence within the family context has worsened due to multicausal obstacles to accessing justice in a timely, efficient, and effective manner. Consequently, there is evidence of an exponential increase in violence, underreporting, impunity, setbacks, procedural delays, normalization of violence, and re-victimization, among other issues.