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.

This study investigates the potential of developing a maritime tourism project within the blue economy of Pakistan and explores the factors influencing blue growth and maritime tourism. A quantitative research approach has been adopted. The research gathered primary data from diverse experts and stakeholders within the maritime sector and related industries. The study’s target population comprised on various entities involved in these sectors. A sample of around 250 individuals was selected using a convenient sampling technique. The collected data underwent analysis using the Statistical Package for the Social Sciences (SPSS) and the Partial Least Square (PLS) method. This approach was chosen to explore and understand the intricate relationships between variables in the context of the maritime industry. Structural Equation Modeling (SEM) and Confirmatory Factor Analysis (CFA) techniques were then employed to scrutinize the data further, allowing for a comprehensive examination of the interconnections among the variables identified in the study. This robust methodological approach enhances the study’s credibility and provides valuable insights into the dynamics of the maritime sector and its associated industries. The findings indicate that a balanced approach, valuing business sustainability, top management support, and enabling innovation structures positively impact blue growth. Additionally, uncertainty avoidance and promoting short-term goals have an appositive impact on the blue economy. Moreover, two potential barriers, Functional strategy, and weak competency, do not significantly affect the blue economy. This study lays the foundation for further exploration and implementation of strategies that promote sustainable growth and development in Pakistan’s blue economy. By integrating the insights gained from this study into policy and decision-making processes, stakeholders can work together to create a vibrant and sustainable maritime tourism sector that benefits both local communities and the environment.

This article focuses on studying how transportation connectivity affects Vietnam’s trade with Association of Southeast Asian Nations (ASEAN) countries. By using a gravity model, the article applies fixed effects (FE) and random effects (RE) to analyze panel data on trade, GDP, tariffs, border effects, and indicators. The number represents Vietnam’s transport connectivity with ASEAN countries from 2004 to 2021. Research results show that transport connectivity hurts Vietnam’s trade with other countries. ASEAN. The article proposes solutions for the Government and Vietnamese export enterprises to promote intra-ASEAN trade in the direction of increasing the added value of Vietnam’s imported and exported goods within ASEAN countries and balancing between Developing intra-ASEAN and foreign trade.

With the economic development and the carbon emissions cluster rise, this study uses CiteSpace, VOSviewer, and R-based Bibliometrix software to visualize and analyze the relevant literature on carbon emissions retrieved from the Web of Science database from 2014 to 2023. Through the analysis of the trend of publication volume, author co-citation analysis, institutional co-citation analysis, country co-citation analysis, literature co-citation analysis, thematic analysis of research, research evolution, and other related contents, it reveals the main academic forces, hot research areas, thematic focus changes and cutting-edge trends of international carbon emission research. The results of the study found that the themes of international carbon emissions research focus on carbon emissions, the drivers of carbon neutrality, and the impacts of climate change. An in-depth study of these aspects can help formulate more effective climate policies and emission reduction strategies to achieve global carbon neutrality and combat climate change.

The performance of Public Enterprises (PEs) in Namibia has been a long and contentious issue, clamored by continuous bailouts in the face of constant poor performance. The trend of financial bailouts to PEs in Namibia over the years has attracted increased attention into the dynamics of poor PE performance and their fiscal burden on the state. The Namibian government has taken active steps in cutting on PE bailouts and demanding improved performance or face closure. By looking at recent developments in the governance of PEs in Namibia, the purpose and objective of the current study is to analyze whether the current stance and trajectory of government decisions spells a post-honeymoon period in which poor performing PEs will ‘wither and survive or die’ if they do not improve their sustainability index by not relying on financial bailouts. This analysis is aided by the insights provided by the stakeholder, institutional and principal-agent theories. Through the qualitative research method, this study finds that the Namibian government has taken a new attitude and approach in which it will no longer blindly accept and tolerate the poor performance of PEs through continuous bailouts as seen in the past. PEs that are withering will now either survive (through reforms) or die (through liquidation or dissolution).

This paper focuses on examining the relationship among organizational factor, work-related factor, psychological factor, personal factor and the commitment of oil palm smallholders toward Malaysian Sustainable Palm Oil (MSPO) certification. The study employed a descriptive research methodology and a structured survey instrument to gather data from oil palm smallholders (n = 441) through simple random sampling technique. Data analysis was conducted using SPSS and partial least square structural equation modeling (PLS-SEM) to test the proposed relationship. The findings reveal that organizational factors significantly impact the affective (β = 0.345, p < 0.05), normative (β = 0.424, p < 0.05), and continuance commitment (β = 0.339, p < 0.05) of oil palm smallholders. Additionally, work-related factors show a substantial effect on these same dimensions of commitment; affective (β = 0.277, p < 0.05), normative (β = 0.263, p < 0.05), and continuance (β = 0.413, p < 0.05). Psychological factors significantly impact the affective (β = 0.216, p < 0.05) and normative commitment (β = 0.146, p < 0.05), with no statistically significant influence on continuance commitment. Conversely, personal factors exhibit limited influence, affecting only continuance commitment (β = 0.104, p < 0.05) to a minor degree, with no statistically significant impact on affective and normative commitment. The present research is among the few empirical findings that have examined the oil palm smallholders’ commitment towards MSPO certification. By emphasizing the role of organizational and work-related factors, the study offers valuable insights for stakeholders within the oil palm sector, highlighting areas to enhance smallholder commitment toward sustainability standards. Consequently, this study contributes a unique perspective to the existing body of literature on sustainable practices in the oil palm industry.