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.

In the era of artificial intelligence, smart clothing, as a product of the interaction between fashion clothing and intelligent technology, has increasingly attracted the attention and affection of enterprises and consumers. However, to date, there is a lack of focus on the demand of silver-haired population’s consumers for smart clothing. To adapt to the rapidly aging modern society, this paper explores the influencing factors of silver-haired population’s demand for smart clothing and proposes a corresponding consumer-consumption-need theoretical model (CCNTM) to further promote the development of the smart clothing industry. Based on literature and theoretical research, using the technology acceptance model (TAM) and functional-expressive-aesthetic consumer needs model (FEAM) as the foundation, and introducing interactivity and risk perception as new external variables, a consumer-consumption-need theoretical model containing nine variables including perceived usefulness, perceived ease of use, functionality, expressiveness, aesthetics, interactivity, risk perception, purchase attitude, and purchase intention was constructed. A questionnaire survey was conducted among the Chinese silver-haired population aged 55–65 using the Questionnaire Star platform, with a total of 560 questionnaires issued. The results show that the functionality, expressiveness, interactivity, and perceived ease of use of smart clothing significantly positively affect perceived usefulness (P < 0.01); perceived usefulness, perceived ease of use, aesthetics, and interactivity significantly positively affect the purchase attitude of the silver-haired population (P < 0.01); perceived usefulness, aesthetics, interactivity, and purchase attitude significantly positively affect the purchase intention of the silver-haired population (P < 0.01); functionality and expressiveness significantly positively affect perceived ease of use (P < 0.01); risk perception significantly negatively affects purchase attitude (P < 0.01). Through the construction and empirical study of the smart clothing consumer-consumption-need theoretical model, this paper hopes to stimulate the purchasing behavior of silver-haired population’s consumers towards smart clothing and enable them to enjoy the benefits brought by scientific and technological advancements, which to live out their golden years in comfort, also, promote the rapid development of the smart clothing industry.

Public-private partnerships (PPPs) were established in Brazil at the beginning of this century, following a global trend of using these partnerships to stimulate investment in infrastructures, particularly in a framework of restrictive budgetary and fiscal conditions. Despite their growing importance and the expectation of an expanding role in the future, not much is known about the actual facts on the ground. The objective of this paper is to be a first step in the direction of filling this information gap by providing important stylized facts about the universe of PPPs in Brazil: the quantitative evolution of PPP adoptions; the characterization of the geographical distribution of PPPs by government level (federal, state, district, and municipal); the characterization of the PPP intervention areas, including the total value of contracts and the modalities of PPP concession (sponsored and administrative). This objective is rendered possible by the development of a new database that covers the entire process of PPP contracting from 2005 to 2022, including the opening of public consultation procedures, the publication of the official notice, and the signing of contracts, as well as multiple thematic, financial, jurisdictional, and regional indicators. In turn, we see the establishment of these stylized facts as a necessary first step in the direction of understanding the factors that may determine or condition their adoption. In general, having a clear picture of the universe of the PPPs in Brazil is fundamental as their use and their role are expected to significantly increase in the future as the country pursues a path of improved economic activity and well-being of the population.

As the aging trend intensifies, the Chinese government prioritizes technological innovation in smart elderly care services to enhance quality and efficiency, catering to the diverse needs of the elderly. This study examines the acceptance and usage behavior of smart elderly care services among elderly individuals in Xi’an, using a modified Unified Theory of Acceptance and Use of Technology (UTAUT) model that includes digital literacy as a moderating variable. Data were collected via a survey of 299 elderly individuals aged 60 and above in Xi’an. The study aims to identify factors influencing the acceptance and usage behavior of smart elderly care services and to understand how digital literacy moderates the relationship between these factors and usage behavior. Regression analysis assessed the direct effects of Performance Expectancy (PE), Effort Expectancy (EE), Social Influence (SI), and Facilitating Conditions (FC) on usage behavior. These dimensions were then integrated into a comprehensive index Service Acceptance to evaluate their overall impact on usage behavior, with behavioral intention examined as a potential mediating variable. Results indicate that EE and SI significantly impact the adoption of smart elderly care services, whereas PE and FC do not. Behavioral intention mediates the relationship between these variables and usage behavior. Additionally, gender, age, and digital literacy significantly moderate the impact of service acceptance on usage behavior. This study provides valuable theoretical and practical insights for designing and promoting smart elderly care services, emphasizing the importance of usability and social promotion to enhance the quality of life for the elderly.

The purpose of the study was to examine the role of personalization in motivating senior citizens to use AI driven fitness apps. Vroom’s expectancy theory of motivation was applied to examine the motivation of senior citizens. The responses from participants were collected through structured interviews. The participants belonged to South Asian origin belonging to India, Bangladesh, Nepal and Bhutan. The authors adopted a content analysis approach where the gathered interview responses were coded in the context of elements of Vroom’s theory. The findings of the study indicated that a highly personalized approach in the context of motivation, expectancy, instrumentality and valence will motivate senior citizens to use AI based fitness apps. The study contributes to the personalization of AI fitness apps for senior citizens.

This paper aims to analyze the impact of access to Information and Communication Technologies (ICT) on the private returns to higher education (HE) focusing on gender inequality in 2020. Methodology: To evaluate the above impact a set of Mincerian equations will be estimated. The proposed approach mitigates biases associated with self-selection and individual heterogeneity. Data: The database comes from the National Household Income and Expenditure Survey (Encuesta Nacional de Ingresos y Gastos de los Hogares, ENIGH) from 2020. Results: Empirical evidence suggests that individuals that have HE have a positive and greater impact on their salary income compared to those with a lower educational level, being women that do not have access to ICT those with the lowest wage return. Policy: Access to ICT should be considered as one of the criteria that integrate social deprivation in the measurement of multidimensional poverty. Likewise, it is necessary to design public policies that promote the strengthening and creation of educational and/or training systems in technological matters for women. Limitations: No distinction was made between individuals that graduated from public or private schools, nor was income from sources other than work considered. Originality: This investigation evaluates the impact of access to ICT on the returns to higher education in Mexico, in 2020, addressing gender disparity.