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 aimed to assess the influence of awareness and health habituation techniques, student management activities, the role of stakeholders, and the character of healthy living on health independence. The method used in this study is quantitative with descriptive test analysis techniques, partial t statistics and F test. This research was conducted in elementary schools in East Java Province, consisting of 92 elementary schools in 5 regions at East Java. Samples were taken using purposive techniques, and the number of samples was 348 people, consisting of principals, teachers and students. The results found that awareness and health habituation techniques have a significant influence on the character of healthy life of students, student management activities have a significant influence on the character of healthy life, the role of stakeholders has a significant influence on the character of healthy life, awareness and health habituation technique have a significant influence on health independence, student management activities have a significant influence on health independence, the role of stakeholders has a significant influence on health independence, the character of healthy living has a significant effect on health independence, and student management activities and the role of stakeholders have a significant effect on the character of healthy life, and have a significant impact on health independence.

In order to understand the finishing effect of Waterborne Acrylic Paint under different painting methods and amount, bamboo-laminated lumber for furniture was coated with waterborne acrylic paint, then the effects of different painting methods and amount on the drying rate, smoothness, hardness, adhesion and wear resistance of the paint film were investigated. Further, the mechanism of film formation was described by thermal property analysis using thermogravimetry and differential scanning calorimeter. The results show that different painting methods have little effect on film properties, the drying time of primer and topcoat are not affected by them, which is 8/8.5 min for primer surface/solid and 6.5/7 min for topcoats. The film surface hardness and adhesion can reach B and 0 grade, the best wear resistance of the film is 51.24 mg·100 r⁻¹ when using one-layer primer one-layer topcoat. Different coating amount has great influence on film properties, the drying speed of the film increases with the increase of the painting amount. The film properties reach the best when the painting amount is 80 g/m², while too little painting amount leads to the decrease of hardness, and too much leads to the wear resistance weaken. Thermal analysis of the primer and topcoat show that water decomposition occurs at 100 ℃ and thermal decomposition of organic components occur at 350 ℃. Topcoats have better thermal stability than primers higher than that of topcoat, the topcoat displayed better thermal stability than the primer.

Medicinal herbs have been extensively utilized in the remediation of various health conditions. Dialium guineense fruit pulp, also well known as Velvet Tamarind is widely consumed in West Africa for its dietary and medicinal properties. The study aims to analyze the phytochemical constituents, vitamin content and the in vitro antioxidant effect of Dialium guineense fruit pulp (DGFP). The phytochemical constituents, vitamins (C, E, B1-12) composition, and in vitro antioxidant activity were examined utilizing standardized analytical methods. The qualitative and quantitative phytochemical screening of the fruit pulp of Dialium guineense was also carried out; the result indicated the presence of flavonoids, alkaloids, saponins, tannins, terpenoids, phenols, steroids, and cardiac glycosides in varying concentrations. The vitamin composition revealed that vitamin C was higher than other vitamins in the fruit pulp. The DPPH (2,2-diphenyl-1-picrylhydrazyl) and nitric oxide scavenging assay showed high radical scavenging activity while the FRAP (Ferric reducing antioxidant power) assay revealed significant reducing power. This indicates that Dialium guineense fruit pulp has potential health benefits.

The article examines the modern vectors of implementation of measures to achieve results in the field of Sustainable Development Goals (SDGs), both at the level of national priorities and at the level of Central Asian countries. The purpose of this study is a multidimensional analysis of actions that make it possible to develop solutions to stabilize the environmental situation in Central Asian countries based on global international trends. The scientific novelty of the research lies in the integrated use of thematic modeling methods, as well as sociological surveys used to improve the efficiency of business processes in the field of environmental protection. The methodological basis for conducting a comparative assessment of the impact of environmental policy instruments used on regional development is the concept of sustainable development. In conclusion, conclusions are drawn about the need to develop effective mechanisms for the implementation of environmental policy in the studied countries.