This article investigates the income and expenditure patterns of individuals, with a specific focus on investments in luxury items, real estate, and expensive modes of transportation. Using global databases such as “Luxury Goods—Worldwide/Statista Market Forecast” and “Data—WID—World Inequality Database”, the authors explore the correlation between high demand for luxury items and economic inequality. The study emphasizes the role of luxury tax as essential for implementing a progressive personal income tax system in Russia. By examining country-specific factors, particularly in China and Russia, and conducting a comparative analysis of progressive tax systems globally, the research highlights the potential of luxury tax to enhance the efficacy of income tax in reducing inequality.

The optimized methodology and results of the new characterization in terms of dose and image quality of the X-ray system used in the main pediatric hemodynamics service in Chile are presented. In addition, scattered dose rate values at the operator’s eye level are reported for all acquisition modes available in different thicknesses of absorbent media and angiography. The characterization was performed according to the European DIMOND and SENTINEL protocols adapted to pediatric procedures. The air kerma at the entrance surface (ESAK) was measured and the image quality parameters signal-to-noise ratio (SNR) and a figure of merit (FOM) were calculated. The scattered dose rate was measured in personal dose equivalent units. The ESAK for fluoroscopic modes ranged from 0.2 to 35.6 μGy/image when passing from 4 to 20 cm of polymethyl methacrylate (PMMA). For the cine mode, these values ranged from 2.8 to 160.1 μGy/image. The values of the image quality parameters showed a correct system configuration, although abnormal values were observed in the medium fluoroscopic mode. As for the scattered dose rate at the level of the cardiologist’s eyes, the highest value is PMMA with a thickness of 20 cm, where the cine mode reached 9.41 mSv·h-1. The differences found from previous evaluations can be explained by the deterioration of the system and the change of one of the X-ray tubes.

With the development of college education and the increasing demand of students' comprehensive quality training, the second classroom in colleges and universities has attracted much attention as an important form of education. The purpose of this study is to investigate and analyze the development of the second classroom in colleges and universities, and put forward corresponding countermeasures and suggestions. Through mixed research methods, including questionnaire survey, interview and literature research, we have a comprehensive understanding of the type and quantity of college second classroom projects, student participation, project quality and effectiveness, and organization and management. On this basis, we put forward a series of targeted countermeasures and suggestions, including strategies and measures to improve student participation, suggestions to improve the quality and effect of the project, and optimize the program of organization and management. The results of this study have important theoretical and practical significance for universities to improve the level of the second classroom and promote the all-round development of students.

The issue of quality of higher vocational education in China has become a common concern in all aspects of society, and promoting the improvement of the quality of education within higher vocational colleges is an important way to realize the high-quality development of higher vocational education. Based on the self-constructed five-dimensional model of factors influencing the improvement of the quality of education within higher vocational colleges, an empirical study was conducted using questionnaires and SPSS27.0 software on the teacher and student groups within 13 higher vocational colleges in Hainan Province, and the results showed that the teacher groups of different genders, titles, ages, academic qualifications and disciplines as well as the student groups of different genders and admission modes have different opinions on factors such as the level of governance, education and teaching, the integration of industry and education, student development and policy guarantees; and that there are different degrees of perception differences between teachers’ and students’ groups on the effect of internal education quality improvement. In order to promote the internal quality improvement of higher vocational colleges, it is necessary to improve the construction of modern university system to enhance the governance level, deepen the integration of production and teaching to innovate the education and training mode of talents, promote the development of the whole chain of education to improve the comprehensive quality of students, strengthen the construction of teaching staff to deepen the reform of education and teaching, and innovate the internal education policy and system to regulate the management order.

This study aims at exploring the direct impact of positive mental health through 6 factors on quality of life among students with disabilities and diabetes at Saudi universities, as well as the moderating impact of physical fitness on all direct relationships among all variables of the study. Employing a quantitative research methodology, using self-administered surveys distributed to a sample of students with disabilities and diabetes at numerous Saudi Arabian universities. 468 completed surveys were received and subjected to statistical analysis, using PLS-SEM, and the study uncovered significant positive direct relationships between all positive mental health sub factors and quality of life among students. Additionally, the study revealed that physical fitness acts as a moderator in all direct relationships These findings offer valuable insights for universities, in order to develop and implement psychological support and academic adjustments policies ensuring students have access to health and wellness programs, and engage local communities in the creation of policies that can help students with disabilities.