European Journal of Sustainable Development European Center of Sustainable Development en-US European Journal of Sustainable Development 2239-5938 Entrepreneurship Education Inside the Japanese Biosphere Reserve to Trigger Work Opportunities for Youth <p>Entrepreneurship education is defined as the process of providing students with an enhanced capacity to create the ideas and the skills which will be applicable for the future career. From 2018-2019, for four semesters, we have created the regional activities to create the capacity building training program for the exchange students, inside the UNESCO Mount Hakusan Biosphere Reserve&nbsp; (BR) of Japan. Our purpose was to encourage the students to create their own “eco-business projects”, and not to search for the jobs provided from the outside.&nbsp; More than 140 students have attended the course, which was divided into volunteering practices, homestay activities and hands-on practices. After the course completion more than 86% of the students have indicated the willingness to create their own business and some of the students after course completion started their small businesses and worked as freelancers. BR provided the unique platform to conduct the entrepreneurship education, and interacting with local villagers helped the students to re-evaluate the values needed for the sustainable development.</p> Aida Mammadova Copyright (c) 2021 2021-10-01 2021-10-01 10 4 1 1 10.14207/ejsd.2021.v10n4p1 The Contributing Factors of Carbon Footprints Among Hotels on the Island of Mauritius: A Comparative Analysis <p>The tourism and hospitality industry is a worldwide known trillion-dollar industry and a major economic generator for several economies. Despite a positive economic contributor, the challenges of the tourism industry cannot be overlooked. The tourism industry is right now definitely more involved on the broader aspects of sustainable tourism but nevertheless still contributes 8% of the GHG emissions globally. This work aims at identifying and addressing the main contributing areas responsible for the greenhouse gas emissions for the hotel industry in Mauritius. A quantitative approach based on an adapted framework of the hotel carbon measurement initiative (HCMI) was used to collect data from four hotels with different ratings and which were selected through convenience sampling. Land use for buildings, energy consumption and emissions, refrigerants being used in the hotel, water consumption and wastes being produced are researched as major contributors of GHG from the hotels and these were captured and analyzed. Comparatively, the findings revealed that the carbon footprint for 4-star, 5-star and 5-star plus hotels were found to be lower than the average carbon footprint of other hotels of similar categories worldwide. However, for 3-star hotels, the latter was found to be higher. Plausible recommendations were made accordingly to reduce carbon emissions for each hotel type.</p> Makoondlall-Chadee Toshima Goolamally Naadir Priya Ramasamy-Coolen Bokhoree Chandradeo Foogoa Ravi Copyright (c) 2021 2021-10-01 2021-10-01 10 4 9 9 10.14207/ejsd.2021.v10n4p9 The Effect of COVID-19 on Land Transport Within the European Union and Guidelines for its Stable Development <p>The COVID-19 pandemic delivered a devastating blow to land transport in Europe. The measures adopted for its containment drastically reduced services provided by railway transport and motor transport. Despite the limited demand during the pandemic, transport carriers did not cease their activities and proved their place in Europe’s logistics chain. In order to overcome the negative effects of the crisis and restore mobility within the EU, transport firms require financial help and support. The present article reveals the negative results of the activity of passenger and cargo carriers within the EU in 2020 and makes inferences and recommendations for overcoming the negative situation faster on the basis of data presented by Eurostat about the impact that the COVID-19 pandemic has had on land transport. The presented data from Eurostat on the impact of the COVID-19 pandemic has served as a basis to make the respective inferences and indicate the fundamental guidelines for the stable development of land transport within the EU. Since railway transport is the safest, most secure and environmentally friendly type of transport, the focus is on the necessity for priority support of its activities.</p> Svetla Tzvetkova Copyright (c) 2021 2021-10-01 2021-10-01 10 4 20 20 10.14207/ejsd.2021.v10n4p20 Digital Public Administration for Sustainable Development <p>The aim of our research is to highlight the main features and mechanisms of the digitalization of a public administration that would allow the promotion of a sustainable development and a more inclusive society. The proliferation of information and communication technologies in all fields along with the reporting of both economic and social benefits give us hope that these technologies will also find a role in the transformation, efficiency, or progress of public administration. The main research method was the bibliographic study, both descriptive and analytical. Through specialized software tools we highlighted the relationships and correlations between various concepts. The results obtained are encouraging and have highlighted the future courses of action, both theoretical approaches and the exchange of good practices.</p> Sorin Burlacu Maria Loredana Popescu Amelia Diaconu Alexandra Sârbu Copyright (c) 2021 2021-10-01 2021-10-01 10 4 33 33 10.14207/ejsd.2021.v10n4p33 Sustainability Reporting: Case of European Stock Companies <p>Sustainability reporting regulations defined within NFRD (Non-Financial Reporting Directive) allow different stakeholders to assess ESG (Environmental, Social and Governance) performance of companies and their impact on people and environment. ESG data is increasingly used in strategy definition of entities, investment decision-making process and valuation of stock companies. ESG information is also reflected in ESG ratings which create comprehensive measure of ESG performance of specific entity. It outlines the need for dissemination of true and fair corporate sustainability reporting system. The main purpose of undertaken work is to evaluate the trend and evolution of sustainability reporting and ESG ratings of European listed companies in 2000-2020 period. In order to deliver results comparative analysis is used. Research proves that vast majority of European stock companies do not provide enough ESG performance which does not allow to assign them with appropriate ESG rating. Findings of analysis indicate the size of sustainability reporting accountability gap and confirm that wider group of public interest entities should be subject of NFRD.</p> Adrian Gawęda Copyright (c) 2021 2021-10-01 2021-10-01 10 4 41 41 10.14207/ejsd.2021.v10n4p41 The Recent Evolution of Global Tourism: Study Case - Switzerland <p>Among other negative economic and health outcomes, the global tourism industry is one of the most affected areas by the recent pandemic. A recent estimation shows that USD 1.3 trillion were lost in revenues, in 2020 only – which represents more than 11 times the loss suffered during the 2009 global economic crisis. It is by far the most the worst year in tourism history. As a direct consequence, many jobs are at risk, especially in small and medium-sized enterprises, in countries where tourism is the main economic component, the situation is quite dramatic. In this paper, we will analyse what happened in world large regions in the sector, what the perspectives to recovery are, and what are the rebound expectations and consumer confidence. We will also investigate the specificity of the tourism situation in Switzerland, where since the beginnings of the pandemic, the big cities and tourist locations have suffered greatly from the absence of foreign tourists. The cities close to the airports showed the strongest decreases in attendance. In contrast, those which are traditionally very touristy were only slightly affected by the decline in the number of foreign visitors.</p> Iulian Gole Raluca Georgiana Ladaru Carmen Valentina Radulescu Svetlana Platagea Gombos Copyright (c) 2021 2021-10-01 2021-10-01 10 4 54 54 10.14207/ejsd.2021.v10n4p54 Online Education During Pandemic Times: Advantages and Disadvantages <p>The latest Pandemic has changed not only our lifestyle behavior, but at the same the manner how we work, study, and evolve. We witnessed work from home, or remote working, as well as learning from home changes. The shift from the physical classroom to the online classroom came with advantages, but also with some, disadvantages. In this article, we conducted a research to discover undergraduate and graduate students’ perceptions towards online education. Students and professors are detached for the time being from their universities into online education platforms and video conference rooms, but not without other difficulties and challenges for the academic community. Some universities already had some practice and knew how to manage and use online platforms for different cycle types like: part-time or distance learning programs. Other universities appealed to platforms offered by international organizations like Microsoft or Google. The novelty was that not only the courses and seminars are held online and exams as well, proving to be a provocative issue, both for students and professors. We discovered different factors that influence online education and learning satisfaction. One of the main discoveries was that the future seems to be towards a blended learning system combining physical and online teaching.</p> Daniel Moise Amelia Diaconu Mihaela Diana Oancea Negescu Carol Cristina Gombos Copyright (c) 2021 2021-10-01 2021-10-01 10 4 63 63 10.14207/ejsd.2021.v10n4p63 Knowledge, Attitude, and Practices (KAP) about Sexual Harassment at Workplace: A Roadmap for Sustainable Workplaces <p>Globalization, its corollaries -increased female literacy levels and rapid urbanization, has brought a radical change in women worldwide. However, with the more significant influx of women in India's mainstream workforce, sexual harassment at the workplace has assumed more critical dimensions. Assessment of the awareness, attitudes, and perception of colleagues towards the victim, victimization, and the wrongdoer through a KAP research methodology which is meant to be a representative survey of a target population, forms the central focus of the study. The sample size was 512 respondents from public and private sector undertakings. The structured questionnaire consisted of four core sections ranging from including respondent’s socio-demographic characteristics to including questions regarding the assessment of respondents' knowledge of sexual harassment at the workplace and committee to address the issue, their attitudes towards sexual harassment at the workplace, and inquiries about practice towards sexual harassment at workplace. The study affirms, <em>firstly, </em>both public and private sector organizations lack in their rehabilitative approach towards the victim. <em>Secondly</em><em>, </em>the co-workers' approach both in the private and public sector lacks sensitivity and includes victim-blaming. <em>T</em><em>hirdly, </em>there is a need for sensitization training of ICC members. Building Safe workplaces is a prerequisite to building sustainable workplaces.</p> Upma Gautam Deeksha Bajpai Tewari Copyright (c) 2021 2021-10-01 2021-10-01 10 4 72 72 10.14207/ejsd.2021.v10n4p72 The Sustainable Project Management Utilization in French Wineries While Adapting to Climate Change <p>Nowadays, the issue of climate change has attracted attention in various fields. The rise of global temperature makes humanity must take note of environmental protection and the Sustainability of different domains. The planting of vineyards and the production of wine have also been greatly affected. Since the Sustainable Development Goals (SDGs) officially became the 17 development goals set by the United Nations in 2015, sustainable project management development is at the forefront globally. In recent years, the wine industry has developed rapidly worldwide. However, global climate change is a challenge for French wineries if they want to maintain their high-quality wine style. Therefore, in order to cope with the impact of climate change on wine, wineries have begun to implement sustainable development project management in all aspects. Especially French wineries that make much account of Sustainability in this respect. This paper proposes the one aspect – Wine Production of CWW Conceptual model that can be used in the French wineries, Four Drivers of Sustainable Project Management Implementation Model to interpret the main drivers that impact project management implementation in the wine industry. Using mixed-method research approach, qualitative research with interview-based analysis is the primary method, as well as surveys used to interpret the elements of sustainable project management necessarily utilizing in French wineries that would help them to achieve green growth.</p> Ruixin Zhang Joel Carboni Copyright (c) 2021 2021-10-01 2021-10-01 10 4 85 85 10.14207/ejsd.2021.v10n4p85 Investigating Composting as a Mitigation Strategy for Climate Change Using a Modelling Approach <p>The waste management sector accounts for 19% of greenhouse gases produced by the island of Mauritius, and is second to the energy sector which contributes about 77% of total emissions. Significant mitigating measures are being sought to reduce the impact of the waste sector. The main greenhouse gas produced from waste in Mauritius is methane from landfill disposal. Among the different alternate waste management scenarios proposed, home composting is one strategy to achieve carbon reductions in the sector.&nbsp; However, this target can only be achieved if the composting process is properly controlled.&nbsp; Objectively, a lumped parameter model was used to analyse the set of variation parameters to achieve greatest reduction in methane through optimal composting.&nbsp;&nbsp; The composting matrix was modelled as a point source. Mass balance equations were coupled with heat transport equations and reaction kinetics equations to determine the optimal set of parameters for efficient composting of yard waste and kitchen waste.&nbsp; The simulations demonstrated that bulking of vegetable waste prior to composting is required to prevent production of methane.</p> Preeya Vijayalakshmee Ramasamy Coolen Toshima Makoondlall-Chadee Chandradeo Bokhoree Ravi Foogooa Copyright (c) 2021 2021-10-01 2021-10-01 10 4 97 97 10.14207/ejsd.2021.v10n4p97 Global Development of International Tourism and Impact on the Economy of Ukraine <p>The article highlights the geopolitical aspects of the international tourism development in Ukraine as a global phenomenon that carries out economic, social and international and political action. In today's world, tourism has become a powerful industry, a huge complex in which the economic and social spheres are connected. The importance of tourism in international economic activity is constantly growing, and the market itself is acquiring new trends and features, affecting trade, transport and communications, agriculture and construction. The processes of globalization in the tourism market are characterized by changes in technology, modernization of transport infrastructure, internationalization of business activity and the creation of a regulatory mechanism. The potential of world tourist flows as factors of geopolitical influence is revealed, the structure of which reflects and influences the tendencies of international interaction. The main geopolitical factors influencing the dynamics and spatial organization of international tourist flows are structured. The world market of tourist services has a clear segmentation character. The main criteria for segmentation are motivational, age and regional ones. The general tendencies of development of the international tourism, a role and a place of Ukraine in the international tourist market are characterized. It is predicted that China will become the most popular tourist country in the near future. It is determined that due to the growth of intercontinental ties, which is based on the rapid development of vehicles and, above all, jet aircraft, as well as the desire of a significant number of people to visit the most remote and exotic corners of the Earth, tourism exchange between regions will develop more intensively than within regions. However, there is a growing tendency to increase the exchange of tourists between neighboring countries under conditions of normal relations between them and between countries with related languages. The main world events that have affected tourist flows in recent years are listed: Brexit, COVID-19, military actions in Eastern Ukraine and others. The analysis of international tourist flows in Ukraine was done, in particular their dynamics and spatial structure during 2010-2019 in the context of military-political aggression by Russia and the aggravation of Ukrainian-Russian interstate relations. It is established that the current dynamics of the international tourist flow in Ukraine is characterized by a sharp decrease in international visitors, slowing down the development of tourism and reformatting the spatial structure of the incoming and outgoing tourist flow. It is also noted that among the main factors hindering the development of the Ukrainian tourism industry are the unsatisfactory state of development of infrastructure and logistics of tourism, high prices, environmental and criminal risks, low innovation activity of tourism enterprises. It is concluded that international tourism is not only a passive participant in international relations, but also an active political actor who is able to act as a channel for establishing international trust and cooperation, a factor in maintaining political stability.</p> Olena Moskvichova Iryna Hryhoruk Yuliia Marchenko Yuliia Veretilnyk Copyright (c) 2021 2021-10-01 2021-10-01 10 4 108 108 10.14207/ejsd.2021.v10n4p108 Linking Sustainable Urban Development With Town Planning Through Proximity Trade <p>Losses from commercial activities reflect the decline and deterioration of the downtown, the urban fabric and the social structure of the cities. The dependence on motorized vehicles has grown significantly among consumers who must move to meet their daily needs. Such a process marginalizes vulnerable populations by promoting urban lifestyles less sustainable. Proximity trade is therefore becoming increasingly important for those groups because it encourages dynamism among distinct urban areas and reduces the use of vehicles. This urban model addresses a relevant issue as universal accessibility that allows residents to enjoy an available city and move freely without encountering obstacles. The major role played by trade in the creation of wealth and urban fabric demands the integration of commercial areas provisions into urban policy guidelines. In this context, the study aims at developing a set of indicators that link proximity trade with the promotion of sustainable urban development and the model of compact city to be included in Spanish urban planning guidelines. Sixteen indicators were thus formulated around five areas of action: urban morphology, urban complexity, sustainable mobility, urban metabolism and social cohesion.</p> Jose Manuel Diaz-Sarachaga Copyright (c) 2021 2021-10-01 2021-10-01 10 4 121 121 10.14207/ejsd.2021.v10n4p121 Sustainable Development and Protected Natural Areas: The Case of Tunkinsky National Park in Russia <p>The creation of rational nature management systems meets the needs of society and the necessary level of reproduction of natural resources and environmental protection.&nbsp; This is the main goal of the strategies for sustainable development of the regions. An integrated approach to assessing natural resource potential necessarily includes an economic assessment of the maximum possible number of environmental services. It forms the basis for territorial and sectoral planning. Protected natural areas have not only valuable biosphere resources, but also unique natural, historical and cultural opportunities for recreational activities. The territory of Tunkinsky National Park, located in the Republic of Buryatia in Russia, completely coincides with the borders of Tunkinsky administrative district of the Republic of Buryatia. Conflicts in the use of natural resources occur between the need to ensure the protection of nature and the development of economic activities. Using the example of Tunkinsky National Park, the role of a territory that is hardly affected by human economic activity, which provides ecologically important conditions for the life of society, is determined in monetary terms.</p> Sergey Kirillov Elena Vorobyevskaya Mikhail Slpenchuk Viktor Zhuravlev Copyright (c) 2021 2021-10-01 2021-10-01 10 4 131 131 10.14207/ejsd.2021.v10n4p131 Formation of Ukraine's Climate Policy in the Context of European Integration <p>It is an indisputable fact that one of the most important problems today is global climate change. Climate change affects everyone and requires a concerted effort at regional, national and international levels. The most intensive legal regulation of environmental protection, including climate change, which has an extremely negative impact on the environment, is carried out on the European continent. The European Union is a leader in climate change prevention and an example for other countries. The state policy of Ukraine on legislative adaptation is formed as an integral part of legal reform in Ukraine and is aimed at ensuring common approaches to rule-making, mandatory consideration of European Union legislation in rule-making, training of qualified specialists, creating appropriate conditions for institutional, scientific, educational, technical, financial support of the process of adaptation of the legislation of Ukraine. In the scholarly work global and European trends in climate change prevention policy were revealed. The adaptation of Ukrainian legislation in the field of climate change to EU law was analyzed. The conceptual foundations of the environmental policy of Ukraine in the context of climate change were considered. The challenges and problems on the way to the implementation of climate policy were determined.</p> Liudmyla Golovko Olena Yara Olena Uliutina Andrii Tereshchenko Andrew Kudin Copyright (c) 2021 2021-10-01 2021-10-01 10 4 138 138 10.14207/ejsd.2021.v10n4p138 Theoretical Aspects of the Legislation Dealing with Proceedings Regarding Criminal Property <p>The research deals with problems relating to proceedings regarding criminal property, as a result of which property may be recognised as criminally derived and be forfeited. It should be noted that matters at hand are interdisciplinary and require a systemic approach. The research focuses on procedural aspects of criminal property forfeiture in the context of an individual’s right to property. The forfeiture of criminal property by way of special proceedings before a court judgement resulting in criminal conviction becomes final is an adequate means of criminal proceedings, whose main goal is to restore justice between parties to criminal proceedings by returning criminal property to the lawful owner as soon as possible. However, it should be considered that this type of property forfeiture has a dual nature, namely: the legislation should also secure the rights of persons having opposite interests, such as the alleged offender, the property owner affected by criminal proceedings and the victim.</p> Sandra Kaija Inga Kudeikina Copyright (c) 2021 2021-10-01 2021-10-01 10 4 147 147 10.14207/ejsd.2021.v10n4p147 Lowering Distribution Costs: The Key to Sustainable Health Development? <p>Recently selected as a winner of the government of Canada’s COVID-19: Digital clearinghouse challenge, our background work has uncovered that the cost of distribution can often be significantly higher than the cost of manufacture for high consumable medical supplies, like personal protective equipment (PPE). What’s worse, all of these costs are often not realized in suppliers’ pricing schedules, as further ‘hidden costs’ are incurred when governments procure centrally but use locally, demanding after the fact ‘sub distribution’. As the public and private sector alike look to rebuild stockpiles, how can we rethink the supply chain to maintain domestic production without simple subsidization? Conventionally, domestic suppliers have been unable to compete with overseas counterparts on price point. If distribution costs can be lowered, domestic supplies could become <em>cheaper</em> overall, more ethical and more sustainable. The key is in circumventing the architecture of a supply chain altogether — which is only as strong as its weakest link — and enabling an adaptive net that can match suppliers and distributors to orderers, enabling centralized procurement and direct, shortest path distribution <em>at the same time</em>. This strategy can improve the reliability, efficiency and resiliency of supply chains with impact on health costs.</p> Cole Webber Copyright (c) 2021 2021-10-01 2021-10-01 10 4 155 155 10.14207/ejsd.2021.v10n4p155 Ensuring Sustainable Development of Local Self-Government: Foreign Experience for Ukraine <p>In order to build effective democratic governance under the Council of Europe Action Plan for Ukraine, local governments and elected representatives must have the knowledge and tools to manage modern and efficient resources, and local governments in general must increase their transparency, activities to strengthen citizens' trust in local political institutions. In its ambitious plans to implement effective governance, the Government of Ukraine is working to create a modern system of local self-government that promotes the dynamic development of regions and transfers as much power as possible to the level closest to citizens - communities. The article is devoted to the issue of ensuring the sustainable development of local self-government in Ukraine on the basis of the experience of building the system of local self-government in the European countries. Foreign experience with the existing system of local governments of Ukraine is compared. Local governments are classified into representative and executive. The practice of organizing their activities is studied. Both regional and local representative bodies and municipalities were studied. Different types of individual and collegial executive bodies of local self-government of foreign countries, methods of their formation, management models are given. The real state of the results of the reform of local self-government and decentralization, as well as the administrative-territorial system in Ukraine has been established. The main positive features of the system of local self-government bodies of foreign countries are identified and options for implementing sustainable development methods for self-government of Ukraine are proposed, including through effective state control, election of key local government officials, codification of local self-government legislation and balancing the status and powers of representatives and executive bodies of local self-government.</p> Viktor Ladychenko Olena Gulac Karim Yemelianenko Yurii Danyliuk Volodymyr Kurylo Copyright (c) 2021 2021-10-01 2021-10-01 10 4 167 167 10.14207/ejsd.2021.v10n4p167 Collective Management of Natural Resources Based on Traditional Values in West Sumatera Indonesia <p>Collective management of natural resources based on local values and practices is essential for sustainable management of natural resources. This study reassessed the traditional collective management of natural resources related to agriculture in West Sumatera. Descriptive analysis was used to evaluate the <em>Adat</em> (custom) of Minangkabau in natural resources management. The results showed that forest and stream are essential to the community as they provide ecosystem services such as clean air and the guidance of community culture. In managing the natural resources, <em>Adat</em> and religious values are fundamental principles. Based on these values, the traditional practices to protect and utilize nature are <em>Rimbo Larangan</em> (prohibited forest) and <em>Lubuak Larangan</em> (prohibited river). Additionally, <em>Parak</em> (agroforestry), <em>Tanah Ulayat</em> (communal land for agriculture), and <em>Alek Banda</em> (harvest ceremony) are the collective management of natural resources related to agriculture. These practices are based on fundamental principles, which are; (1) collective knowledge of <em>Adat</em>; (2) role of indigenous leader; and (3) <em>Mufakat</em> (consensus) in the decision-making process. Based on these traditional practices, the community can utilize the natural resources fairly and sustain the nature. Thus, this study suggests that the <em>Adat</em> Minangkabau in natural resource management needs to be conserved by utilizing traditional indigenous concepts.</p> Ami Sukma Utami Hiroki Oue Copyright (c) 2021 2021-10-01 2021-10-01 10 4 179 179 10.14207/ejsd.2021.v10n4p179 Informatization in Ukraine: Realities, Problems, Prospects <p>Modern sustainable development depends on innovative technologies, complete and adequate information at the right time and place. Ukraine did not stay apart from the world plan to reach sustainable goals until 2030. The global coronavirus pandemic has made adjustments in the development of societies and nations as work, study, and even social contacts have gone online. In this matter, informatization will be on the agenda around the world until it entirely and irreversibly changes it. Due to this, the paper examines the current realities of informatization in Ukraine regarding the pace of information and communication services dissemination, coverage of households with Internet access, and salaries in the industry. Regional measurement of information and communication services is presented. The place of Ukraine in the rating of the Network Readiness Index in 2019-2020 also is analyzed, the strengths and weaknesses of our state in modern informatization are revealed. Based on the conducted research, the distribution of information and communication services in Ukrainian regions and the state as a whole are forecasted; the factors of direct and indirect influence of informatization on the society, economy, and the state are formulated.</p> Mariia Danyliuk Marta Dmytryshyn Tetyana Goran Copyright (c) 2021 2021-10-01 2021-10-01 10 4 190 190 10.14207/ejsd.2021.v10n4p190 The Impact and Importance of Communication Within the Agricultural Units in Romania in the Digital Era <p>The main objective of this paper is to analyse the degree of importance that the staff carrying out their activity within agricultural units in Romania gives to both internal and external organizational communication, and the impact, along with the implementations made, of the transition to the digital age. The research was quantitative, in the form of an online questionnaire, placed in a crowdsourcing system, distributed to the staff operating in agricultural units, holding both execution and management positions. It was filled in by 996 people, and the research started from the main idea that at local level, as well as institutional (ministry) level, there is still no concern for improving and enhancing professionalism and communication development, both externally as well as internally, in the context of the digital age we are experiencing. For an accuracy of the information, our analysis was based on 3 hypotheses. Testing the hypotheses based on obtained results led to the validation thereof and allowed us to draw up appropriate conclusions.</p> <p>&nbsp;</p> Raluca-Elena Ghinea Alina Nicoleta Birsan Lorian Vintila Cristina State Copyright (c) 2021 2021-10-01 2021-10-01 10 4 203 203 10.14207/ejsd.2021.v10n4p203 Waste Footprint of Selected City Districts of Prague <p>The growing population, thriving economy, rapid urbanisation significantly accelerate the generation of municipal waste. Tightening conditions for waste management are a challenge for all stakeholders to comply with the law and, at the same time, motivate them to reduce waste production. The knowledge of the biosphere's assimilation capacity can quantify the environmental impact of waste in an understandable and popular form to better understand the human need to assimilate the waste produced. Utilising the waste footprint indicator and anthropogenic emissions in the form of waste are converted into soil adsorption capacity. The article compares the waste footprints of different areas of the city of Prague. It quantifies the influence of living and waste services on the waste footprints of the capital inhabitants. This article also discusses the relationship of the waste footprint with other footprints and is intended to inform future debate on trace accounting.</p> Dagmar Vološinová Libor Ansorge Copyright (c) 2021 2021-10-01 2021-10-01 10 4 217 217 10.14207/ejsd.2021.v10n4p217 Competitiveness as the Basis of EU Regional Policy: Smart Specialization and Sustainability <p>Nowadays in the globalization era countries are forced to pay considerable attention to the integration aspects of development, regionalization processes ensuring their own competitiveness in order to enhance the competitive position in the market, which increases the scientific interest in the study of these issues. The purpose of the article is to consider competitiveness as the basis of EU regional policy and to determine the possibilities of applying such experience in Ukraine. A number of scientific research methods have been used: the method of deduction and induction, analysis, synthesis and comparison, a graphic method. Globalization contributes to the creation of new conditions of the world economic development, which forces economic actors to reconsider their role in the economy. Competitiveness provides them with a reliable competitive positions today and in the future. The high competitiveness of the region testifies to the effective organization and optimization of economic processes. EU regional policy takes into account that the competitiveness of the region is formed in the conditions of competitive relations at the national and international levels. The EU regional policy experience can be implemented in the Ukrainian regional policy. The competitiveness of the region allows to respond in time to market changes. EU regional policy takes this into account, so the category of regional competitiveness is paid much attention on as confirmed by the RCI calculation. The possibilities of increasing the competitiveness and sustainability of regions through the development of smart specialization and implementation of smart projects are outlined. The advantages of implementing European experience in the development of competitiveness of regions on the basis of smart specialization in Ukraine are proved.</p> Mykola Palinchak Myroslava Tsalan Kateryna Brenzovych Anatolii Kucher Tomáš Kajánek Martin Grešš Copyright (c) 2021 2021-10-01 2021-10-01 10 4 227 227 10.14207/ejsd.2021.v10n4p227 Identifying the Assessment Principles for the Tax Potential of the Industrial Enterprises in the Region <p>A special place in the industrial enterprise’s financial relations belongs to the relationship with the State budget and the earmarked budgetary and non-budgetary funds regarding the tax and fees charges and payments. These relationships arise from the moment the enterprise was created and continue throughout the entire period of its operation. Determining the amount of taxes and fees that an enterprise should pay based on the results of its activities, ensuring the timeliness and completeness of tax calculations, forming tax potential, assessing it and optimizing the tax burden (tax planning) are important areas of work for the financial services of an industrial enterprise.</p> Yuliia Klius Yevhen Ivchenko Illia Morhachov Marta Manukhina Olha Serikova Mohamed Saad Hussein Ibrahim Copyright (c) 2021 2021-10-01 2021-10-01 10 4 240 240 10.14207/ejsd.2021.v10n4p240 Strategic Analysis of Export Activities of Enterprises to Ensure Sustainable Development <p>In the article necessity and significance to study of financial risks, which are a constant factor in the activity of any enterprise, are substantiated. It is established that for a broader understanding of the essence of financial risk it is necessary to consider it as a cumulative risk of the enterprise. The growing impact of financial risks on the results of financial and economic activities is associated with the uncertain economic situation, the instability of financial market conditions, the rapid introduction of new financial technologies and financial instruments, expanding the scope of financial relations of the enterprise. Methods of financial risk assessment are investigated, which involve the identification of risks, determining the causes of their occurrence and potential risk areas, as well as the negative consequences of making a risky decision or possible benefits. Comparing the methods of quantitative assessment of financial risk, it was found that the level of risk may vary depending on the chosen method of assessment. A system of financial ratios has been formed to quantify the risk of enterprises of different sizes, namely for large, medium and small enterprises, which most accurately reflect the current financial situation. An assessment of the financial results of enterprises operating in the field of wholesale trade. The financial results before the taxation of activity as an indicator that characterizes the potential for profit generation of wholesale trade enterprises by size distribution are studied. The value of financial results (balance) before taxation of wholesale trade enterprises is forecasted. It is established that the growing pressure of the crisis and insecurity on the part of the state will lead to the transition from the crisis in which enterprises are today, to a state of economic bankruptcy. This situation requires the formation and use of financial resources of enterprises, based on the system and complexity of making and implementing management decisions. Quantitative and qualitative assessment of financial risks of wholesale trade enterprises belonging to groups of large, medium and small enterprises was carried out. Based on these calculations, the ranking of priorities in the management of financial stability. It is established that the first place among the blocks of financial coefficients of risk assessment of enterprises is occupied by the block of business activity, then the block of profitability indicators, the block of liquidity indicators, the final block of capital structure. For each of the defined blocks the directions of increase, or optimization that will provide financial stability of the enterprise are presented.</p> Elina Pakhucha Natalia Babko Tamila Bilousko Roman Bilousko Serhiy Vynohradenko Otabeg Azizov Copyright (c) 2021 2021-10-01 2021-10-01 10 4 251 251 10.14207/ejsd.2021.v10n4p251 Creation of Investment Funds in Ukraine by Individuals as a Criterion for Sustainable Development of the Country's Economy <p>&nbsp;The article substantiates the hypothesis that the creation of investment funds by individuals in the country can be considered as a criterion for the existence of conditions of sustainable development of its economy. By example of Ukraine clarifies the issue of creating investment funds by individuals, in particular in terms of motives, feasibility, economic feasibility, problems and ways to solve the latter. For the conditions of Ukraine as an important factor in the feasibility of creating an investment fund by an individual identified the possibility of ensuring the transfer of inheritance to the heirs under national law. The stages of creation and development of the studied subjects are identified, which can be considered as "pain points" when considering the conditions of sustainable development in the country. The absence of facts of crossing these points in Ukraine by the studied subjects indicates the lack of conditions for sustainable development in the country. The refusal of the share form at the stage of existence of the limited liability company is substantiated, as well as the need to combine investment activities with others that are not capital-intensive given the high level of complexity and capital intensity of the researched business.</p> Illia Morhachov Ievgen Ovcharenko Yevgen Ivchenko Maxym Buchniev Nataliia Tkachenko Nataliia Derzhak Copyright (c) 2021 2021-10-01 2021-10-01 10 4 271 271 10.14207/ejsd.2021.v10n4p271 The Securing a Claim in the Context of Sustainable Development: An Evaluation of the Latvian Experience <p>Article 6 of the Convention for the Protection of Human Rights and Fundamental Freedoms provides for the right of everyone to a fair and public hearing by an independent and impartial tribunal established by law. An important guarantee, such as the enforcement of a court judgment, is also enshrined in human rights theory and practice, as unenforced judgments pose a threat to legal stability, which is one of the fundamental basis for the sustainable development of society. The institute of law of the securing a claim serves in cases where execution of the future judgment may be impossible or made substantially more difficult. The aim of the research is to study the legal framework, which determines the regulations of the securing a claim in Latvia in order to make proposals for enhancement of the legal framework. The research deployed descriptive, analytical and deductive-inductive methods as well as the methods of interpretation of legal norms. Using these methods, legal acts, views of legal scientists and case law were reviewed and analyzed, and subsequently conclusions and recommendations were made. Analyzing the development of the securing a claim it can be admitted that this institute of law in Latvia has problems as the application of the securing a claim in court practice within the framework of limited adversarial and dispositivity principles, as well as shortcomings in the theoretical foundations of the securing a claim which are based on the findings of legal scientists of the last century. As a result of the research, the author drew the conclusions, that Latvia does not make sufficient use of the long-standing successful procedural solutions for securing a claim in others states, such as court mortgages, bank guarantee or mortgage of the plaintiff to secure the defendant's losses, defendant's protection letter to protect against unjustified securing a claim, a possibility to secure a claims which are not financial in nature and many more that can make legal regulation of the securing a claim more modern and effective.</p> Andrejs Gvozdevičs Copyright (c) 2021 2021-10-01 2021-10-01 10 4 281 281 10.14207/ejsd.2021.v10n4p281 The Problematic Issues of Sports Law in Latvia: Compliance of Labour and Tax Legislations from the Sustainable Development Perspective <p>Sport performs several functions in society: an educational, a social, a cultural as well as a recreational function. Nevertheless, sport is also a business: in economic terms, it is a rapidly growing area accounting for 3% of world trade and is one of the sectors most likely to generate new employment in the near future (Colucci &amp; Hendrickx, 2014). For that reason, at the present stage of sustainable development of sports in Europe in general and in Republic of Latvia in particular, there is a growing need for a clear regulation of the employment relations of professional athletes and transparency of taxation in the sports industry. Taking these considerations into accounts, aim of the research paper is to assess the theoretical and practical issues related to employment relationships and taxation in Latvian sports from the sustainable development perspective. The methodological basis of the research consists of general scientific and special legal research methods.</p> <p>&nbsp;</p> Karina Zalcmane Marina Kamenecka-Usova Atis Bickovskis Copyright (c) 2021 2021-10-01 2021-10-01 10 4 291 291 10.14207/ejsd.2021.v10n4p291 Criminal Liability for Cryptocurrency Transactions: Global Experience <p class="03ABSTRACT"><span lang="EN-US">The article examines the features of criminal liability for transactions related to the circulation of cryptocurrencies. In order to determine the specifics of criminal violations in the field of cryptocurrency circulation, the legal nature of cryptocurrencies is studied. It is concluded that in order to properly qualify criminal offenses related to the circulation of cryptocurrencies, it is advisable to recognize cryptocurrencies as a type of property or money. The article analyzes the global approaches to the legal regulation of relations related to the circulation of cryptocurrencies. Based on the results of this analysis, it is concluded that relations regarding cryptocurrencies in most countries of the world are insufficiently regulated and are still outside of the legal field. This complicates, inter alia, the establishment of criminal liability for transactions involving the circulation of cryptocurrencies. A significant part of the article is devoted directly to the study of criminal liability for transactions involving the circulation of cryptocurrencies in different countries. The norms of the Criminal Codes, which establish liability for criminal violations in the field of cryptocurrency circulation, are analyzed. The measures that need to be implemented to ensure the control of government agencies over the circulation of cryptocurrencies and the security of all operations related to cryptocurrencies are identified. </span></p> Volodymyr Cherniei Serhii Cherniavskyi Viktoria Babanina Оlena Tykho Copyright (c) 2021 2021-10-01 2021-10-01 10 4 304 304 10.14207/ejsd.2021.v10n4p304 Improvement Proposals for the Machining Production Process in the Environmentally Responsible Manufacturing Perspective <p>In today's world, where we are experiencing the fourth industrial revolution, technological change and transformation cause significant changes in human life. Information, technology, and industrialization are the most critical issues for a sustainable life and are also crucial for an efficient supply chain. However, global environmental problems and new epidemic diseases cause significant damage to life quality.</p> <p>Although the individual impact on environmental pollution is known, it cannot be compared with industrial impact. Commercial activities cause high levels of environmental damage. Unfortunately, the environmental aspect of sustainability does not receive the necessary attention, and practices do not go beyond legal frameworks. Businesses are reluctant to engage in environmentally friendly activities due to the belief that they will not increase profitability. However, the destruction caused by industrialization to the environment can no longer be left to the initiative of the companies.</p> <p>Businesses should evaluate their manufacturing processes by considering environmental impacts and reorganize within the framework of cleaner production methodology. This study aims to develop suggestions for improving the machining production process, one of the most used manufacturing methods worldwide, from an environmentally friendly perspective. The authors' expertise was used in the study with the experimental research technique based on observation, expert interviews, and document review. In consequence of the study, suggestions for reducing emissions, swarf waste, wastewater, waste oil, and energy consumption to minimize the environmental damage of the machining production process were presented.</p> Güzide Karakuş Feridun Karakuş Ozan Koçak Copyright (c) 2021 2021-10-01 2021-10-01 10 4 317 317