scholarly journals Tax regulation of the Russian Federation health resorts as a sustainable development factor

2021 ◽  
Vol 258 ◽  
pp. 05001
Author(s):  
Marina Levkevich ◽  
Natalia Bryukhanova ◽  
Galina Astratova

Ensuring the health of the population and promoting universal well-being is a priority goal for all mankind. It is confirmed by national projects and interstate programs in the field of sustainable development. A special role in the issue of universal health coverage is played by the services of health resort organizations (HRO). HRO play an important role in ensuring the sustainable development of the Russian industrial territories, contributing to the achievement of good health, well-being and economic activity of the population. The development of HRO in Russia faces a number of problems. One of the most ones is improving the tax policy in the health resort industry. Despite the relevance, this issue is very poorly studied. That is why it is necessary to use adequate taxation regulatory mechanisms. Analysis of the economic activity results of a number of HRO allowed concluding that most of them are unprofitable. The actual tax burden is much higher than recommended by the fiscal authorities. The purpose of the study was to analyze the tax regulation in the health resort sphere and to develop tax regulation methods that contribute to achieving the goal of sustainable development of the state in the field of health. The results obtained allow us to draw conclusions and propose some taxation methods in the health resort sector.

2019 ◽  
Vol 5 (2) ◽  
Author(s):  
Yudha Gusti Wibowo ◽  
Ali Sadikin

The transformation in education must be directed in accordance with Sustainable Development Goals (SDGs) program. This article aimed to discuss the potential support of New Biology in achieving the formulated SDGs. This literature review covered 31 articles which were published since 2010 to 2019. The keywords used to collect the data were new biology, future biology, biology education, biological science, and biology. The review results informed that New Biology can potentially enact five goals of SDGs, i.e. goal 2 (Zero Hunger), goal 3 (Good Health and Well-being), goal 4 (Quality Education), goal 6 (Clean Water and Sanitation), and goal 7 (Affordable and Clean Energy). By considering the findings, it is suggested to promote New Biology approach in Indonesian educational system.


2020 ◽  
Vol 12 (11) ◽  
pp. 4461 ◽  
Author(s):  
Christine Meschede

In 2015, the UN adopted the Sustainable Development Goals (SDGs), addressing social, environmental, and economic targets. Global partnerships, transnational, and interdisciplinary research are essential for achieving progress towards the SDGs. This study analyzes 4593 research articles at the meta-level, explicitly referring to the SDGs. This a comparably small amount of research items directly addressing the goals. However, comparisons with existing approaches using different queries are possible. Research that links to the SDGs through its title, keywords, or abstract facilitates knowledge sharing on the goals as it is easier to identify relevant work. Using scientometric means, we assessed the corresponding sources, research areas, affiliated countries, thematic foci, and the availability of funding acknowledgments. The results are useful for identifying research gaps and potential collaboration possibilities. The outcomes suggest that most research referring to the SDGs comes from the research areas Life Sciences & Biomedicine and Social Sciences. The most predominant SDG among the analyzed research articles is SDG 3 (“good health and well-being”). A relatively high share of open access articles contributes to the idea of knowledge sharing for the SDGs. Nearly 37% of all articles count as international publications, i.e., as being co-authored by authors from affiliations of multiple countries.


Entropy ◽  
2020 ◽  
Vol 22 (4) ◽  
pp. 406
Author(s):  
Xiangyu Wang ◽  
Peichao Gao ◽  
Changqing Song ◽  
Changxiu Cheng

Sustainable development appears to be the theme of our time. To assess the progress of sustainable development, a simple but comprehensive index is of great use. To this end, a multivariate index of sustainable development was developed in this study based on indicators of the United Nations Sustainable Development Goals (SDGs). To demonstrate the usability of this developed index, we applied it to Fujian Province, China. According to the China SDGs indicators and the Fujian situation, we divided the SDGs into three dimensions and selected indicators based on these dimensions. We calculated the weights and two indices with the entropy weight coefficient method based on collecting and processing of data from 2007 to 2017. We assessed and analyzed the sustainable development of Fujian with two indices and we drew three main conclusions. From 2007 to 2017, the development index of Fujian showed an increasing trend and the coordination index of Fujian showed a fluctuating trend. It is difficult to smoothly improve the coordination index of Fujian because the development speeds of Goal 3 (Good Health and Well-being) and Goal 16 (Peace, Justice, and Strong Institutions) were low. The coordination index of Fujian changed from strong coordination to medium coordination from 2011 to 2012 because the development speed of the environmental dimension suddenly improved. It changed from strong coordination to medium coordination from 2015 to 2016 because the values of the development index of the social dimension were decreasing. To the best of our knowledge, these are the first SDGs-based multivariate indices of sustainable development for a region of China. These indices are applicable to different regions.


2020 ◽  
Vol 23 (2) ◽  
pp. 53-68
Author(s):  
Iwona Konarzewska

In September 2015, the United Nations General Assembly adopted the 2030 Agenda for Sustainable Development, which includes 17 Sustainable Development Goals (SDGs). One of them, Goal 3, is defined as: Ensure healthy lives and promote well-being for all at all ages. In the paper, we have considered the indices proposed by Eurostat, which help to measure the level that the targets achieve. We present the dynamics of indices over the period 2002–2017. Multi-criteria statistical analysis for 28 EU countries was conducted using data up to 2017 to show how much EU countries are diversified and to present rankings of countries on their way to achieving the good health and well-being status of their citizens. The results are compared with a global SGD-Sub-Index for Goal 3, developed by Sachs et al. (2018).


Energies ◽  
2021 ◽  
Vol 14 (7) ◽  
pp. 2025
Author(s):  
Agnieszka Sompolska-Rzechuła ◽  
Agnieszka Kurdyś-Kujawska

The 2030 Agenda with 17 Sustainable Development Goals (SDGs) is a challenge for all countries in the world. Their implementation may turn out to be a compromise or the creation of effective interactions that dynamize sustainable development. To achieve the SDGs, it is essential to understand how they interact with each other. It seems that in the times of the climate and health crisis caused by the COVID-19 pandemic, caring for the environment and ensuring a healthy life and promoting well-being at all ages is the basis for environmental, economic and social sustainable development. The aim of the study is to compare the degree of implementation of the goals of sustainable development in the scope of goal 13 “Climate action” and goal 3 “Good health and well-being” in the EU countries. In addition, we analyze how trade-offs and synergies between these goals have developed. Data from the Eurostat database were used to achieve the goal. The study used the method of multivariate comparative analysis—linear ordering of objects. The technique for order preference by similarity to an ideal solution (TOPSIS) method was used to measure the studied phenomenon. The results indicate a different degree of implementation of the sustainable development goals related to climate change and the improvement of health and social well-being. Only a few countries have synergy in achieving these goals, most of them compromise, manifesting themselves in improving one goal over another. In the group of analyzed EU countries, a simultaneous deterioration in the effectiveness of achieving both objectives were also noted. Our research also shows that energy policy is an important attribute in improving the achievement of these goals. The conducted analysis fills the gap in the research on the implementation of selected sustainable development goals and their interactions. It contributes to the discussion on increasing the links between them, in particular with regard to emerging compromises. This research can provide a basis for re-prioritizing and intensifying the actions where individual EU countries are lagging most behind.


2021 ◽  

Ghana is working toward achieving universal health coverage (UHC). This is driven, in part, by the Sustainable Development Goals (SDGs), specifically SDG 3—Good Health and Well-Being, which seeks to ensure healthy lives and promote well-being for all at all ages. Achieving this feat will improve equity of access as people, especially the poor can access quality health services without financial hardships. Ensuring equitable access to family planning (FP) is essential to securing the well-being of women and supporting the health and development of communities. One pathway to ensuring equity is the inclusion of FP in affordable insurance. While the inclusion of FP in the National Health Insurance Scheme is critical to the equity of FP distribution, the issues identified in this brief would have to be addressed before or in the course of scale-up to achieve the desired results.


2021 ◽  
Vol 11 (2) ◽  
pp. 141
Author(s):  
Jonas A. S. Schwartzman ◽  
Paola Zucchi

In 2015, about 190 United Nations Member States proposed an ambitious agenda, to be worked on by different actors in society, which was entitled 2030 Agenda. The document was divided into 17 Sustainable Development Goals (SDGs), which are broken down into 169 targets aiming to eradicate poverty and promote a decent life for all. This study aimed to evaluate the perception of healthcare managers about SDGs, especially SDG 3, which addresses Good Health and Well-Being. This cross-sectional observational study identified and analyzed the participants’ profilesthrough online forms with questions about the general perception of the SDGs, and questions related to SDG 3. The quantitative analysis of the results was performed, in percentage terms, and the qualitative analysis was performed using the five-point Likert scale. Twenty-one technical directors of healthcare services participated in the survey. According to the results, 14 (66.6)  of the participants presented medium to highknowledge regarding SDG. In addition, 18 (85.7%) of these professionals understand that the SDGs are of high/very high importance to guide public policies. In general, there is a low expectation for the achievement of the 17 SDGs in Brazil, but it was highlighted that it should be a priority, which SDG could contribute to the achievement of SDG 3: Good Health and well-being as well as the vision of policy recommendations to achieve the SDG 3 targets. This analysis allows contact with SDG and enables a deeper discussion on the topic in healthcare services.


2020 ◽  
Vol 12 (1) ◽  
pp. 10-16
Author(s):  
Sebastian Emanuel Stan ◽  
◽  
Camelia Oprean-Stan ◽  
Aurel Mihail Țîțu ◽  
◽  
...  

Sustainability and digitalization both require major transitions in our world and the way we imagine them. Digitalization is considered to be the engine that alters sustainability. However, it is not yet known whether and to what extent this digital transformation facilitates or hinders the development of a more sustainable world. The aim of this paper is to shed light on the implications of digitalization for sustainable development in Romania and to provide answers to the following questions: how does digitalization affect the most important pillars of sustainability? How can digital technology help to achieve the Sustainable Development Goals in the next period? These key issues are of immediate practical relevance and therefore need to be addressed by researchers and decision-makers alike. In order to achieve this objective, this research examines the relationship between digitalization and sustainable development, in the specific case of Romania, and examines how digital performance affects the main components of sustainable development, pursued on the basis of the following sustainable development objectives: non-poverty, good health and well-being, gender equality, decent work and economic growth, At the same time, it examines the most important measures for evaluating the level of digitalization of countries (more specifically, the Digital Economy and Society Index DESI methodology) and sustainable development at the macro-economic level (through the Sustainable Development Goals Index SDGI components).


2021 ◽  
Vol 120 ◽  
pp. 03009
Author(s):  
Radka Nenova

The main goal of the study is to classify the 27 countries of the European Union (excluding the UK) according to their contribution to achieving the UN’s global goals for sustainable development related to agriculture. Five goals were selected: Goal 2: Zero hunger, Goal 3: Good health and well-being, Goal 12: Responsible consumption and production, Goal 14: Life below water and Goal 15: Life on land. The following criteria for distinguishing countries were used in the clustering: Goal achievement, Challenges remain, Significant challenges, Major challenges. To achieve this goal, from a methodological point of view, are applied: correlation analysis, cluster analysis, ANOVA analysis of variance and post hog test for multiple comparison - Tukey HSD. As a result of the analysis, with data from the Sustainable Development Report 2020, four clusters were identified. Bulgaria falls into the second cluster, along with Croatia, Cyprus, Finland, France, Greece, Ireland and Sweden. The main conclusion for countries in the second cluster is that there are significant challenges for Goal 2 and Goal 14, challenges remain for Goal 3 and Goal 15 and major challenges for Goal 12.


2021 ◽  
Vol 316 ◽  
pp. 01023
Author(s):  
Dinda Khoirun Nisa ◽  
Arie Kusuma Paksi ◽  
Amalia Nurul Hutami ◽  
Qholiva Yuni Fadilla

This study aims to discuss how Unilever contributes to the achieving of Sustainable Development Goals (SDGs) in Indonesia specifically the third goal that constitutes good health and well-being. This research employs the concept of Corporate Social Responsibility (CSR) to describe how corporations take responsibilities over the community and the environment referring to the ethical theory in implementing the CSR. This research shows the stances and efforts of the company in helping to achieve the Sustainable Development Goals in Indonesia so that a sustainable Indonesian society can be realized by implementing corporate social responsibility to society and the environment.


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