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.

Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

This article focuses on analyzing the achievements, challenges, and lessons learned in the process of building the Socialist Rule of Law in Vietnam after nearly 40 years of renovation, with the goal of proposing the direction of building and perfecting the Socialist Rule of Law in the new period, and ensuring its conformity with Vietnamese realities and international integration. The article draws on data from documents of the Communist Party of Vietnam, the 2013 Constitution, relevant laws and resolutions, along with data from reports on administrative reform and the promulgation of legal documents. The research methods used include document analysis, comparison, and synthesis in order to assess the reality and propose solutions to the problems identified. Alongside the achievements gained, building a Socialist Rule of Law State in Vietnam still faces many challenges. This article identifies the main orientations for constructing a Socialist Rule of Law State in Vietnam in the coming period.

This paper aims to systematically analyze the current state of plastic waste legal supervision in China and to propose a vision for future governance frameworks. In recent years, along with the vigorous rise of emerging industries such as the express delivery industry and takeaway services, the consumption of plastic products has increased sharply. This trend has triggered profound reflection and high vigilance on the issue of plastic waste supervision. This trend has triggered profound reflection and acute vigilance regarding the regulation of plastic waste. Although the Chinese government has initiated multiple regulatory measures and achieved certain outcomes, from a macroscopic perspective, the issue of plastic waste pollution remains grave, and the relevant legal and regulatory system presents a complex situation with limited enforcement efficacy. Hence, it is exceptionally urgent and significant to deeply explore and formulate legislative strategies aimed at alleviating and regulating plastic waste pollution. This paper is dedicated to systematically analyzing the current state of plastic waste legal supervision from both international and domestic dimensions, and meticulously outlining the regulatory framework for plastic waste governance in China. Through the application of legal norm research methods, this paper dissects the flaws and challenges existing in the current governance mechanisms and further conducts a comparative study of the successful practices in this field in developed countries like the United States, with the intention of drawing valuable experiences. On this basis, this paper not only offers a forward-looking outlook on China’s future legislative tendencies in plastic waste pollution but also innovatively proposes a series of new insights and recommendations. These explorations aim to provide a more solid theoretical foundation and practical guidance for the governance approach to plastic waste pollution in China, promote the improvement and enhancement of the enforcement effectiveness of environmental regulations, and thereby effectively confront the global challenge of plastic pollution.

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.

Yunnan is rich in cultural heritage, with its primitive pottery techniques coexisting with modern pottery techniques, and is known as the “Museum of Ceramic History”. Due to regional and socio-economic development factors, some folk pottery and craftsmen have faded out of sight or only circulated in a few small areas and specific environments. The study analyzes and summarizes the characteristics of Yunnan folk pottery and industry and evaluates the Yunnan folk pottery value based on the conditional valuation method. The study takes the folk pottery of the Bai nationality in Dali, Yunnan as an example and obtains the evaluation results of the purchasing motivation value of the pottery through a questionnaire survey. 45.26% of people pay for their existence value, 26.03% pay for their choice value, and 28.71% pay for their legacy value. Based on the evaluation results, the study proposes targeted activation paths for Yunnan folk pottery, including innovative development combined with new technologies, highlighting the functional characteristics of pottery, and brand building. This study will help Yunnan folk pottery find more suitable ways of protection and inheritance in the rapid development of materials and technology. This study can help inheritors gain the possibility of sustainable development and provide reference value for the activation path of other traditional folk.

The interest in smart grids and new technologies is growing around the world. Countries are investing in the development of new technologies that will help achieve environmental goals, energy supply efficiency, improve energy efficiency and increase consumer involvement in the energy generation. One of such technology is a blockchain. It is believed that the blockchain, combined with a smart grid, provides an opportunity to integrate the activities of all stakeholders, including: generators, distributors and consumers of electricity. The aim of the article is to identify the key research areas discussed by the researchers of both the smart grid and the blockchain issues. An analysis of the Scopus database from 2015 to 2023 was conducted. Using a created bibliometric query, a systematic literature review was conducted. 476 scientific publications relating to the issues addressed were identified. Using the VOSviewer software, a bibliometric analysis was performed using the author’s keywords. The bibliometric maps obtained allowed for the identification of key research areas. The article also presents potential future directions of scientific considerations, which should be focused on the issue of green smart grid and green blockchain. The results presented in the article can inspire researchers looking for research gaps or describing the current state of knowledge in the field of the smart grid and the blockchain issues.