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.

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.

This study explored the competencies required for informal community leaders to effectively promote health within Thai communities, employing an exploratory sequential mixed-methods design. The qualitative phase, comprising in-depth interviews with thirteen community leaders, identified four critical domains of competency: basic health knowledge, communication skills, network building, and cultural awareness. These domains were subsequently validated through second-order confirmatory factor analysis, which confirmed their reliability and construct validity. The findings highlighted the pivotal role of these competencies in enabling community-led health promotion initiatives. This research provides a robust, evidence-based framework to inform the development of training programs, policy strategies, and targeted interventions aimed at enhancing health outcomes within Thai communities.

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.

This study investigates the core competencies essential for product designers to excel in cross-cultural global markets, with particular emphasis on implications for human resource development and organizational leadership. As design practices increasingly transcend cultural and geographical boundaries, designers are required to integrate advanced technical proficiency, creative problem-solving, technological adaptability, and cultural intelligence to create inclusive, socially responsible, and market-relevant products. Employing a mixed-methods approach—including focus groups and surveys with design professionals, industry executives, and academic leaders—the research identifies key competencies such as flexibility, intercultural communication, ethical integrity, and systems thinking. The findings underscore the necessity of balancing technical expertise with emotional intelligence and transformational leadership capabilities to effectively lead diverse, cross-functional teams. These competencies contribute significantly to fostering innovation, enhancing employee well-being and job satisfaction, and strengthening organizational resilience, thereby supporting sustainable human resource strategies. Furthermore, the study highlights the importance of continuous professional development and lifelong learning in cultivating culturally competent and ethically driven design talent. The insights offer strategic guidance for human resource professionals, organizational leaders, and educational institutions aiming to develop adaptive, inclusive, and future-ready design capabilities aligned with evolving global demands.