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.

South Korea’s over 3300 islands play vital roles in the nation’s geography, economy, culture, and national security. Despite their importance, these islands face significant challenges, including population decline, aging demographics, and a severe lack of healthcare, childcare, and education facilities. With only 20% of inhabited islands connected to the mainland by bridges, coastal ferries are the primary transportation mode. However, the infrequent ferry services and numerous intermediate stops cause considerable inconvenience. This study conducts an analysis of the coastal ferry route connectivity within the Mokpo Area, focusing on proposing improvements to enhance access to community infrastructure for local island residents. This study analyzes the Mokpo Area’s coastal ferry network, identifying Dochodo as a central hub island to improve connectivity for sustainable island development. By reorganizing routes around Dochodo with larger ferries for main routes and smaller ferries for local trips, the study aims to enhance service access and boost tourism for island communities.

Quality human resources will be formed if education focuses on improving students’ skills. Of course, the foundation of education must be quality. Qualified human resources will later be responsible for making Indonesia a good country in all fields. This study aims to examine the effect of applying the REACT learning model (Relating, Experiencing, Applying, Cooperating, Transferring) on learning outcomes and critical thinking skills of students of SMAN 9 KENDARI. Quantitative research method with experimental research type. The research design used was post experimental control design. The research location was at SMAN 9 KENDARI. The instruments used include learning outcomes test and critical thinking skills test. The data obtained were explained using statistical tests to see the differences between the experimental group and the control group in chemistry subjects. The results showed that the application of REACT model significantly improved students’ learning outcomes and critical thinking skills compared to conventional learning methods in chemistry subjects. The findings indicated that the REACT model was effective in improving the quality of learning and developing critical thinking skills of students of SMAN 9 KENDARI, especially in chemistry learning.

This article presents a comprehensive analysis and strategic framework for enhancing social welfare in Kazakhstan through the adoption of international social security standards. This article aims to formulate scientific and practical recommendations for enhancing the legal framework governing Kazakhstan’s social security system. It posits that integrating international social protection standards is pivotal for refining national legislation and charting future developmental courses. Employing a novel methodology, this study analyzes key documents from the International Labour Organization (ILO), the United Nations, the Commonwealth of Independent States (CIS), and the Eurasian Economic Union (EAEU). It also examines efforts to assimilate these international norms into Kazakhstan’s social security laws. The investigation reveals a stagnation in the evolution of the nation’s social sector, marked by a dearth of innovative ideas and initiatives to elevate the subpar social security standards. The adoption of international social standards emerges as a catalyst for rejuvenating the national social sphere, aiming to elevate the Kazakhstani social protection system to meet global benchmarks. This research outlines the pathways for Kazakhstan’s ratification of and accession to key social protection instruments and offers expert recommendations to support this endeavor. The conclusions and recommendations developed are poised for application in legislative reforms, aiming to amend and enhance existing laws to foster a more robust and inclusive social security framework. The findings suggest that the adoption of international social security standards not only contributes to the improvement of individual lives but also fosters social cohesion and economic stability. The article concludes with tailored recommendations for Kazakhstan, highlighting the role of stakeholder engagement, phased implementation, and continuous evaluation in the successful integration of global social security norms. This research contributes to the ongoing discourse on social security reform, offering a valuable perspective for scholars, policymakers, and practitioners involved in social welfare enhancement efforts in Kazakhstan and similar contexts.

ZrO₂ thin film samples were produced by the sol-gel dip coating method. Four different absorbed dose levels (such as ~ 0.4, 0.7, 1.2 and 2.7 Gray-Gy) were applied to ZrO₂ thin films. Hence, the absorbed dose of ZrO₂ thin film was examined as physical dose quantity representing the mean energy imparted to the thin film per unit mass by gamma radiation. Modification of the grain size was performed sensitively by the application of the absorbed dose to the ZrO₂ thin film. Therefore the grain size reached from ~50 nm to 87 nm at the irradiated ZrO₂ thin film. The relationship of the grain size, the contact angle, and the refractive index of the irradiated ZrO₂ thin film was investigated as being an important technical concern. The irradiation process was performed in a hot cell by using a certified solid gamma ray source with 0.018021 Ci as an alternative technique to minimize the utilization of extra toxicological chemical solution. Antireflection and hydrophilic properties of the irradiated ZrO₂ thin film were slightly improved by the modification of the grain size. The details on the optical and structural properties of the ZrO₂ thin film were examined to obtain the optimum high refractive index, self-cleaning and anti-reflective properties.

This study evaluates the influence of quality certificates on sustainable food production in Poland, considering economic, social, and environmental dimensions. Analyzing 25 different certificates, the research explores their criteria, procedures, and costs across various food product categories, including meat, fish, and plant-based products. The study provides a detailed review of certification processes, from initiation to audits and inspections. It identifies both commonalities and differences among certificates, each addressing unique aspects such as environmental impact, worker rights, and product origins. Despite the diversity in standards and procedures, the study underscores the need for standardized international criteria to improve transparency and meet consumer expectations, highlighting the significant role of quality certificates in advancing sustainable food production.