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 article examines the appearance of various unfortunate situations and tragic events in modern Kazakh novels that arise due to human and natural ecology problems. The research’s primary goal is to analyze human and natural ecology issues based on contemporary Kazakh novels. We have chosen A. Nurpeyisov’s novel “The Last Duty” as our research material, which focuses on issues of human and natural ecology, and we will discuss the large-scale issues concerning the fate of human, nature, and society as a collective. The research topic’s practical significancelies in examining Kazakh novels that address crucial issues like safeguarding the ecological environment and preserving the green earth, which directly impact the destiny and future of humanity. It also aims to highlight their role in advancing societal development, elevating human values, and safeguarding our spiritual heritage. The research method involves mentioning the names of Kazakh novels that specifically and indirectly focus on the topic of human and natural ecology and summarizing their common features. The article also employed research methods such as analysis, comparison, and discussion. The novelty of the research result: Here are some relevant points. First, in the article, the core topic of the problem of human and natural ecology, which is common to all humanity in modern Kazakh novels, was highlighted. Second, analyzing the three characters, Zhadiger, Pakizat and Azim, which reveal the actual idea of the novel “The Last Duty,” the writer’s stylistic features and skillful aspects were also mentioned during the analysis of the character image through deep psychological analysis, landscape description, clear image, and artistic language, and theoretical conclusions and analyses were presented.

The objective of this work was to analyze the effect of the use of ChatGPT in the teaching-learning process of scientific research in engineering. Artificial intelligence (AI) is a topic of great interest in higher education, as it combines hardware, software and programming languages to implement deep learning procedures. We focused on a specific course on scientific research in engineering, in which we measured the competencies, expressed in terms of the indicators, mastery, comprehension and synthesis capacity, in students who decided to use or not ChatGPT for the development and fulfillment of their activities. The data were processed through the statistical T-Student test and box-and-whisker plots were constructed. The results show that students’ reliance on ChatGPT limits their engagement in acquiring knowledge related to scientific research. This research presents evidence indicating that engineering science research students rely on ChatGPT to replace their academic work and consequently, they do not act dynamically in the teaching-learning process, assuming a static role.

The process of internationalization and innovation (IPI) in the urban road passenger transport (URPT) sector is driven by the need to provide cities with efficient and sustainable mobility solutions. The objective of this study is to understand the perceptions of URPT employees in relation to PII, based on a comprehensive case study. By exploring how these two concepts interrelate and influence each other, the study seeks to provide valuable information that can help improve strategic planning and policy formulation in the urban transport sector. The research, based on semi-structured interviews with 20 employees, reveals significant gaps in internal communication, with only about half of the participants aware of ongoing national and international projects. Information was often limited to those directly involved, indicating a need for improved dissemination strategies. Despite these communication issues, employees positively view the company’s presence at international events and recognize the importance of involvement in European organizations, particularly for knowledge acquisition and networking. Challenges identified include inadequate internal communication and insufficient investment in international projects. However, there was strong agreement on the value of internationalization and innovation process (IIP) for both professional development and organizational growth. To enhance the company’s international presence and return on investment (ROI), the study recommends better coordination, improved information sharing, and strategic planning. These findings emphasize the critical role of effective communication and active participation in international initiatives for the sustainable growth of the organization.

This research article explores the relationship between psychological well-being and satisfaction with life among young, athletically talented students educated through individualised programs. The primary objective is to assess whether a safe educational environment, emphasising psychological safety and individual support, positively impacts the general satisfaction and academic performance of these students. Using Ryff and Keyes’ Psychological Well-Being Scale and Diener’s Satisfaction with Life Scale, data were collected from 188 participants—Secondary and university students engaged in rigorous athletic training while completing their studies in the Czech Republic. Key findings reveal a strong correlation between self-acceptance, autonomy, coping with the environment, and enhanced satisfaction with life, indicating that well-being in young athletes is significantly influenced by psychological resilience, emotional support, and control over one’s educational journey. Research highlights that individually tailored learning environments, which provide flexibility for training and access to mental health support, contribute to a balanced development between academic and athletic goals. Additionally, the results suggest that a positive correlation within the educational environment, both with peers and instructors, further strengthens the satisfaction with life and reduces the risk of burnout. Implications underscore the need for educational institutions to adopt holistic approaches that support psychological well-being and accommodate the unique needs of athletically talented students. Recommendations include structured mentorship, flexibility in academic scheduling, and access to professional counselling. Future research should investigate the long-term impacts of such environments on academic and athletic success, considering factors such as social inclusion and the effects of digital education.

The low-carbon economy is the major objective of China’s economy, and its goal is to achieve sustainable economic development. The study enriches the literature on the relationship between digital Chinese yuan (E-CNY), low-carbon economy, AI trust concerns, and security intrusion. The rapid growth of Artificial Intelligence (AI) offered more ways to achieve a low-carbon economy. The digital Chinese yuan (E-CNY), based on the AI technique, has shown its nature and valid low-carbon characteristics in pilot cities of China, it will assume important responsibilities and become the key link. However, trust concerns about AI techniques result in a limitation of the scope and extent of E-CNY usage. The study conducts in-depth research from the perspective of AI trust concerns, explores the influence of E-CNY on the low-carbon economy, and discusses the moderating and mediating mechanisms of AI trust concerns in this process. The empirical data results showed that E-CNY positively affects China’s low-carbon economy, and AI trust concerns moderate the positive impact. When consumers with higher AI trust concerns use E-CNY, their feeling of security intrusion is also higher. It affects the growth of trading volume and scope of E-CNY usage. Still, it reduces the utility of China’s low-carbon economy. This study provides valuable management inspiration for China’s low-carbon economy.