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 target date for achieving the 2030 UN Agenda [Sustainable Development Goals (SDGs)] is fast approaching. The construction sector is critical to achieving many SDGs, including Goal 5. Studies regarding achieving Goal 5 (Gender Equality) in the construction industry, especially women’s consultancy participation in developing countries, are scarce and complexly interrelated. Societal problems and divergence may have contributed to this. Therefore, this study explores issues hindering gender equality and suggests measures to promote more women construction consultants through policy to improve achieving Goal 5 in Nigeria. The research employed face-to-face data collection via a qualitative mechanism to achieve this. The study covered Abuja and Lagos. It accomplished saturation at the 20th participant. The research utilised a thematic method to analyse the collected data from knowledgeable participants. The perceived hindrances facing Nigerian construction consultants’ gender equality were clustered into culture/religion-related, profession-related, and government-related encumbrances. Achieving Goal 5 will be a mirage if these issues are not addressed. Thus, the study recommended measures to motivate women to study construction-related programmes and employment opportunities, including consultancy services slots through programmes and policy mechanisms to achieve Goal 5. As part of the implications, the study suggests that Nigerian construction consultants and other stakeholders need to make feasible improvements to achieve gender equality (Goal 5).

The urban solid waste (USW) emanating from the increasing urbanisation calls for concern. Integrating cart pushers into the private sector participation (PSP) may bridge the lacuna in sub-urban planning and PSP truck inefficiencies, especially in developing countries. There is a paucity of studies concerning cart pushers’ role in sub-urban and issues hindering them from achieving Sustainable Development Goals (1 and 11) in developing countries. Thus, the study seeks to appraise cart pushers’ role in Nigeria’s sub- and urban areas, investigate their challenges, and propose measures to improve the achievement of the Goals by integrating them into PSP waste management systems. The researchers utilised a qualitative approach using face-to-face interviews and observation. The study covered seven of Nigeria’s major cities, including Lagos, Kano, and Abuja. Forty semi-structured interviews were conducted. The participants include selected waste managers, NGOs in waste-related matters, cart pushers, legislators, households, environment and housing experts, and solid waste government agencies/regulators. The researchers adopted a thematic approach to analyse the collected data and presented it in a theme pattern. Findings reveal that despite the significance of cart pushers to the three pillars of sustainable development, including stimulating support for potential employment creation and sustainable cities and communities in Nigeria, they face challenges in their daily operation. The study proposed a revised USWM policy, where the informal waste sector should be embraced and recognised with specific rules and regulations. This is germane to improve achieving SDGs 1 and 11. This study holds significant implications for USWM policymakers and other stakeholders in embracing and integrating cart pushers into the formal waste collection process supported by statutory regulations to enhance practice. Also, this concept will increase employment opportunities and improve achieving Goals 1 and 11 in Nigeria.

The Cu_2–xSe nanoparticles were synthesized by high temperature pyrolysis, modified with aminated polyethylene glycol in aqueous solution and loaded with compound 2,2′–azobis[2–(2–imidazolin–2–yl)propane] dihydrochloride (AIPH). The obtained nanomaterials can induce photothermal effect and use heat to promote the generation of toxic AIPH radicals under the irradiation of near-infrared laser (808 nm), which can effectively kill cancer cells. A series of in vitro experiments can preliminarily prove that Cu_2–xSe–AIPH nanomaterials have strong photothermal conversion ability, good biocompatibility and anticancer properties.

Starting from the ‘90s, there has been a significant increase in PPP use in the public sector in Europe, benefiting the implementation of infrastructure projects. In Italy, PPP is still much more limited than in such countries as the UK and France: the projects funded are smaller and the sectors involved are less appropriate. Based on the economic literature, European initiatives and international comparisons, the paper examines aspects of regulations that could encourage the appropriate use of PPP and considers the problems with the Italian regulations, while proposing some corrective measures. The main limitations involve: i) the absence of adequate preliminary assessments about the advantages of using PPP rather than the traditional procurement, ii) the relative lack of attention to the contract terms, iii) inadequate safeguards to ensure the bankability of the projects, and iv) limited information transparency and accessibility.

Introduction: Stenoses in the path of arteriovenous fistulas (AVF) for hemodialysis are a very prevalent problem and there is long experience in their treatment by percutaneous angioplasty (PTA). These procedures, however, involve non-negligible equipment requirements, exposure to radiation and intravenous contrast that are not beneficial for the patient and make their performance more complex. This study reviews our initial experience with Doppler ultrasound-guided angioplasty. Methods: Prospective cohort of patients with native AVF dysfunction due to significant venous stenosis treated by Doppler echo-guided PTA. AVF puncture, lesion catheterization, balloon localization and inflation, and outcome verification were performed under ultrasound guidance. Only one fistulography was performed before and another one after dilatation. As a control, the cases performed during the same period by the usual angiographic method were also collected. Results: Between February 2015 and September 2018, 51 PTAs were performed on native AVF, of which 27 were echogenic (mean age, 65.3 years; 63% male). The technical success rate was 96%. In 26% of cases, PTA was repeated due to residual stenosis after angiographic imaging. There were 7.3% periprocedural complications. 92% of the AVFs were punctured at 24 hours. Primary patency at 1 month, 6 months and 1 year was 100%, 64.8% and 43.6%, and assisted patency was 100%, 87.2% and 74.8%. There were no significant differences in immediate or late results with respect to angiographically guided AVF angioplasty. Conclusions: AVF-PTA can be performed safely and effectively guided by Doppler ultrasound, which simplifies the logistics required for its performance, although we still need to improve the capacity for early verification of the result with this imaging technique.