scholarly journals Methodology of allocation of costs for the introduction of new and modernization of existing technologies for the production cost of products in the conditions of sustainable development of an industrial enterprise

2021 ◽  
Vol 9 (3) ◽  
pp. 11-15
Author(s):  
Igor' Mizikovskiy
Keyword(s):  
Sustainable Development ◽  
Production Cost ◽  
Traditional Approach ◽  
Cost Savings ◽  
Indirect Costs ◽  
Economic Benefits ◽  
Real Sector ◽  
The Sustainable Development ◽  
The Real ◽  
Production Technologies

One of the important tools for incorporating the paradigm of sustainable development into the complex fabric of economic activity of an enterprise in the real sector of the economy is the permanent process of introducing new and updating existing production technologies. Managing this difficult process requires fundamental changes in the traditional approach to structuring the information and tool space of the accounting and calculation process of forming the production cost of products. The solution of this difficult task involves the decomposition of the pool of indirect costs in order to allocate from its composition the costs of introducing new and upgrading used technologies and then assigning them to the production cost. It should be noted that these costs are distributed in proportion to the quantitative characteristics of material cost savings. The choice of this indicator as a distribution base is justified by the fact that it is one of the key components of the economic benefits coming to the enterprise. In the course of the study, various methods were used comprehensively, including: observation, systematization, formalization, modeling and visualization, decomposition and aggregation of data. The results obtained in the course of the study will improve the quality of the information and instrumental space for making managerial decisions aimed at ensuring the sustainable development of economic entities in the real sector of the economy by updating existing and introducing new, advanced production technologies.

scholarly journals Ensuring the Sustainable Development of an Industrial Enterprise on the Principle of Compliance-Safety

2021 ◽  
Vol 39 (5) ◽  
Author(s):  
Petro Pererva ◽  
Tetiana Kobielieva ◽  
Volodymyr Kuchinskyi ◽  
Sergii Garmash ◽  
Taras Danko
Keyword(s):  
Sustainable Development ◽  
Social Situation ◽  
Economic Security ◽  
Machine Building ◽  
Real Sector ◽  
The Sustainable Development ◽  
The Real ◽  
Industrial Enterprises ◽  
Safety Indicator ◽  
The Impact

This article examines and explains the necessity and importance of studying the conceptual provisions of sustainable development of enterprises and organizations in the real sector of the economy, taking into account the current environmental, economic, social situation. Also, the work is developing scientific and theoretical provisions on increasing the level of safety of industrial enterprises. Special attention is paid to studying the theoretical and methodological foundations of the concept of “compliance-safety” and the development of methodological foundations of its potential use in the current conditions of the Ukrainian economy to increase the level of sustainable development of enterprises in the real sector of the economy.After analyzing the current state, methodological and practical recommendations, which are associated with potential changes in the number of compliance-safety violations in the domestic economy, were formed. In this regard, the scientific community was invited to expand the terminology base by introducing the terms “compliance safety”, which should be formulated based on the current understanding of the term “compliance”, as well as close to the concept of “economic security” and “sustainable development”. This approach makes it possible to significantly impact the sustainability of the development of industrial enterprises and the economy of the state as a whole. Thanks to this definition, it is possible to consider the dynamics of the compliance safety indicator in determining the sustainable development of an enterprise and determine the size and importance of the impact of micro and macro factors on safety. In this work, special theoretical and methodological provisions and methodological recommendations were developed for assessing the value of a comprehensive compliance safety indicator. The authors’ proposals were tested at many machine-building enterprises of the North-Eastern industrial region of Ukraine.

AD EXEMPLUM SUSTAINABLE ACCOMMODATION PRACTICES ON THE BULGARIAN BLACK SEA COAST

2020 ◽  
Author(s):  
Katina Popova ◽  
◽  
Miroslava Malcheva ◽  
Keyword(s):  
Sustainable Development ◽  
Foreign Exchange ◽  
Black Sea ◽  
Local Community ◽  
Economic Benefits ◽  
Poverty Eradication ◽  
The Sustainable Development ◽  
Black Sea Coast ◽  
Sea Coast

Tourism in Bulgaria is a cross cutting sector of particular importance for unemployment and poverty eradication. As a source of foreign exchange earnings and direct investments it ensures viable medium and long-term economic benefits for both the destination and the local community. In recent years, the sustainable development of tourism on the Bulgarian Black Sea coast is seriously threatened, mainly due to the consequences of mass sea tourism, the short-sighted use of available resources and the territorial concentration of accommodation facilities. The aim of the present study is to establish the achievements of the hospitality business on the Bulgarian Black Sea coast in terms of sustainability and environmentally friendly lifestyle.

CRITERIA FOR ASSESSING THE SUSTAINABLE DEVELOPMENT OF THE RUSSIAN PUBLIC CORPORATION DURING THE TRANSITION TO THE GREEN ECONOMY

2021 ◽  
Vol 2 (12) ◽  
pp. 90-94
Author(s):  
V. V. Rebrova ◽  
Keyword(s):  
Sustainable Development ◽  
Economic Benefits ◽  
Green Economy ◽  
Business Practices ◽  
Ethical Business ◽  
The Sustainable Development ◽  
Financial Condition ◽  
Public Corporations ◽  
Economic Entity ◽  
Public Corporation

The article gives the author's vision of the sustainable development of a public corporation based on the movement towards "green" growth. The results of the author's research aimed at establishing a link between the financial condition of Russian public corporations and ESG criteria are presented. This is a connection that necessitates the transition to a "green" economy at the level of an individual enterprise, not only for reasons of ethical business practices, but also because of the possibility of extracting financial and economic benefits. The article proves that the application of ESG practice leads an individual economic entity to economic and social prosperity.

scholarly journals The Effects of Tourism on Traditional Craftsmanship for The Sustainable Development of Historic Environments

2019 ◽  
Vol 8 (4) ◽  
pp. 380
Author(s):  
Özlem Karakul
Keyword(s):  
Sustainable Development ◽  
Cultural Heritage ◽  
Economic Benefits ◽  
Intangible Cultural Heritage ◽  
The Sustainable Development ◽  
Transmission Of Knowledge ◽  
Cultural Aspects ◽  
Life Conditions ◽  
United Nations General ◽  
Increasing Demand

Improving the quality of life and creating various economic benefits, conservation of cultural heritage can contribute to sustainable development as a concept having environmental, economic and socio-cultural aspects. Intangible cultural heritage as the chief reason of cultural diversity particularly guarantee sustainable development. In recent years, the increase in the concern about local ways of life, festivities, has motivated the conservation of intangible cultural heritage specifically, and contributed to the continuity of the implementation of traditional craftsmanship as a domain of intangible cultural heritage and guaranteed the sustainable development. The conservation of traditional craftsmanship necessitates providing the transmission of knowledge between master and apprentice and the continuity of practice. Through 20th century, rapidly changing life conditions, the demand for traditional craftsmanship has noticeably decreased causing the decrease in the number of practitioner craftsmen. It needs to regenerate the organic relationships of crafts with the changing life conditions for their conservation. Tourism can be a motivating force to regenerate interrelations with the increasing demand of tourists for traditional crafts. This paper aims to present the effects of tourism on crafts and discuss specific conservation approach focusing on the sustainable development of historic environments particularly focusing on 17 sustainable development goals highlighted within the 2030 Agenda for Sustainable Development published by United Nations General Assembly in 2015.Keywords: Traditional craftsmanship, tourism, conservation, historic environments, sustainable development

scholarly journals From Sustainable Development to Personalised Healthcare. The Role of Institutions in the Sustainable Development of the Healthcare Systems

2015 ◽  
Vol 7 (1) ◽  
pp. 41-44 ◽  
Author(s):  
Sergiu Constantin Batâr
Keyword(s):  
Sustainable Development ◽  
Indirect Costs ◽  
Patient Specific ◽  
Continuous Increase ◽  
The Sustainable Development ◽  
Essential Condition ◽  
Disadvantaged Population ◽  
Constant Change ◽  
Fundamental Research ◽  
Governmental Institutions

Abstract The current issues concerning healthcare institutions are generated by: aging of the population; the increase in prevalence of non-communicable diseases, even in low/medium income countries; the continuous increase of indirect costs generated by chronic diseases; the necessity of new- patient-specific oriented therapies; the need of translation of fundamental research into practice; need of applicability of prevention strategies; an important segment of the working population becomes inactive; migration of healthcare professionals. An essential condition for the sustainable development of any community is the health and the maintenance of the health of its population, and it is essential that the institutions involved in the process adapt to the constant change of the society: the medical academia not only develops health professionals, but conducts research, helps implementing healthcare programmes, develops future strategies, and influences the political systems; the hospitals need to adapt to growing populations; the communities should be involved in out-patient healthcare and prevention of diseases; governmental institutions adapt to the concept of sustainable development in various ways: funding fundamental research, applying nation-wide programmes for prevention and care, help of disadvantaged population, funding medical universities.

scholarly journals Cooperatives of Mexico: Their Social Benefits and Their Contribution to Meeting the Sustainable Development Goals

2021 ◽  
Vol 10 (5) ◽  
pp. 149
Author(s):  
Denise Díaz de León ◽  
Omar Díaz Fragoso ◽  
Igor Rivera ◽  
Gibrán Rivera
Keyword(s):  
Sustainable Development ◽  
Mexico City ◽  
Sustainable Development Goals ◽  
Environmental Issues ◽  
Economic Benefits ◽  
Social Benefits ◽  
The Sustainable Development ◽  
The Social ◽  
Development Goals

Cooperatives are considered an organizational alternative based on principles and values. These organizations seek the fulfillment of social and economic benefits for their members as well as for the community in which they develop. Their nature allows them to solve problems such as social and labor exclusion as well as environmental issues. However, although their benefits to society have been extensively studied, little is known about how these organizations contribute to the attainment of the Sustainable Development Goals (SDGs). The aim of this study is to analyze the way in which the social benefits generated by cooperatives contribute to the fulfillment of the SDGs in Mexico City. This qualitative study uses interviews and thematic analysis to identify and define the different social benefits generated by 134 cooperatives in Mexico City. These benefits were analyzed to identify whether they contribute to the fulfillment of the SDGs. The results stimulate the theoretical and empirical discussion about the role of cooperatives and their contribution to solving current social problems, as established by the United Nations. The article presented is of scientific interest and it is also relevant for the elaboration of public policies aimed at producing better results for these types of organizations.

Under-tourism regions and destinations: what are their opportunities to succeed?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Lienite Litavniece ◽  
Inese Silicka ◽  
Zanete Garanti ◽  
Galina Berjozkina ◽  
Stathis Kolongou
Keyword(s):  
Sustainable Development ◽  
Community Involvement ◽  
Success Factors ◽  
Local Community ◽  
Economic Benefits ◽  
Content Type ◽  
The Sustainable Development ◽  
Rural Villages ◽  
Rural Destinations

PurposeThe paper aims to identify the success factors that guide the sustainable development of rural tourism destinations in Cyprus.Design/methodology/approachFor the purpose of this study, two rural villages in the Larnaca and Limassol districts of Cyprus were selected as a sample. Interviews, field visits, interactions with practitioners, the local community and leaders in these villages then followed. Thematic analysis was applied to identify the factors guiding the sustainable development of these villages.FindingsNine success factors were identified: finding the theme and engaging with it, allowing locals to guide the development, training and education, economic benefits, developing new products and services, community involvement, the role of younger people, strong leadership and island-wide efforts to rebrand Cyprus as a destination. These factors seem to be critical to the success of sustainable rural destinations and to rebranding Cyprus as a destination that offers authentic experiences.Originality/valueThe nine success factors identified by studying two villages in Cyprus can guide other rural destinations in finding their path to sustainable development through themes and authentic experiences.

Benefits of Cross-Border Cooperation for Achieving Water-Energy-Land Sustainable Development Goals in the Indus Basin

2020 ◽  
Author(s):  
Adriano Vinca ◽  
Simon Parkinson ◽  
Keywan Riahi
Keyword(s):  
Sustainable Development ◽  
Sustainable Development Goals ◽  
Numerical Models ◽  
Economic Benefits ◽  
Environmental Benefits ◽  
Indus Basin ◽  
The Sustainable Development ◽  
Cross Border ◽  
Development Goals ◽  
Cross Border Cooperation

<p>The Indus Basin, a densely irrigated area home to about 300-million people, has expected growing demands for water, energy and food in the coming decades.  With no abundant surface water left in the basin and accelerating use of groundwater, long-term strategic and integrated management of water and its interlinked sectors (water-energy-land) is fundamental for the sustainable development of the region. Cooperation among riparian countries is an alternative to current situation that could help achieving water-energy-land related Sustainable Development Goals, maximizing socio-environmental benefits and minimizing costs. We show a scenario-based analysis using numerical models (The Nexus Solution Tool) where we link local issues and policies to the Sustainable Development Goals, showing magnitude and geographical location of required investments to meet SDG and the associated impacts. Finally, we discuss the barriers to cross-border cooperation and explore cases of partial cooperation, which confirms significant environmental and economic benefits.</p>

Development of crop production technologies for multifunctional agriculture

2003 ◽  
Vol 51 (1) ◽  
pp. 83-90 ◽  
Author(s):  
Z. Bedő
Keyword(s):  
Sustainable Development ◽  
Crop Production ◽  
Global Scale ◽  
The Sustainable Development ◽  
New Era ◽  
Social Challenges ◽  
Existing Problems ◽  
Complex Approach ◽  
Production Technologies ◽  
Satisfactory Answer

The concept of the sustainable development of agricultural production marked the beginning of a new era in agriculture worldwide. The term sustainability was first interpreted primarily as the sustainability of the environment, due to the ever more serious problems experienced in this connection on a global scale. In searching for a solution, however, focus shifted to a complex approach to sustainable development. It became clear that in addition to the sustainability of the environment, a long-term solution could only be achieved if economic and social sustainability was also ensured. This is particularly true of agriculture, since the existing problems cannot be solved purely on the basis of environmental considerations. Only the comprehensive handling of ecological, economic and social challenges can produce a satisfactory answer to the questions involved in sustainable development. This will necessarily mean a change in the tasks facing agriculture, which will be responsible for more numerous, more varied functions than previously. If these new tasks are to be successfully performed, new technological systems will need to be elaborated, requiring an acceleration of research and development throughout the world.

scholarly journals Multiobjective Optimization of Sustainable WCO for Biodiesel Supply Chain Network Design

2021 ◽  
Vol 2021 ◽  
pp. 1-16
Author(s):  
Nana Geng ◽  
Yixiang Sun
Keyword(s):  
Sustainable Development ◽  
Supply Chain ◽  
Economic Benefits ◽  
Chain Model ◽  
Practical Case ◽  
Supply Chain Network ◽  
Kitchen Waste ◽  
The Sustainable Development ◽  
Biodiesel Industry

Bioenergy is attracting more attention worldwide due to its environmental and economic benefits. The design of a feasible biodiesel supply chain network can effectively improve the production and use of biodiesel and then further promote the development of the biodiesel industry. As an easy recyclable material with high yield, kitchen waste has a good prospect and can solve public health and safety problems. This paper takes the kitchen waste producing biodiesel as the object to design and optimize the biodiesel supply chain in order to improve the sustainable development of biodiesel industry and the operational efficiency of the biodiesel supply chain. By designing a sustainable biodiesel supply chain model under defined conditions, it proposes strategic and tactical decisions related to location, production, inventory, and distribution within multiple planning cycles. In order to effectively solve the model, a Pareto optimal NSGAII heuristic algorithm is proposed and applied to a practical case study of restaurants in Jiangsu Province. The efficiency of the method and the optimal solution are verified by a case study. The overall optimization of biodiesel supply can effectively improve the efficiency of supply chain, reduce system cost, improve the profit of biodiesel operators, and promote the sustainable development of biodiesel industry, which has important guiding significance and reference value for the practice of biodiesel supply chain network planning.

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