A/RES/S-23/3 women, which would include education, prevention and cessation programmes and services, and the reduction of people’s exposure to environmental tobacco smoke, and support the development of the World Health Organization international framework convention on tobacco control; (q) Promote or improve information programmes and measures including treatment for the elimination of the increasing substance abuse among women and adolescent girls, including information campaigns about the risks to health and other consequences and its impact on families. 73. (a) Mainstream a gender perspective into key macroeconomic and social development policies and national development programmes; (b) Incorporate a gender perspective into the design, development, adoption and execution of all budgetary processes, as appropriate, in order to promote equitable, effective and appropriate resource allocation and establish adequate budgetary allocations to support gender equality and development programmes that enhance women’s empowerment and develop the necessary analytical and methodological tools and mechanisms for monitoring and evaluation; (c) Increase, as appropriate, and effectively utilize financial and other resources in the social sector, particularly in education and health, to achieve gender equality and women’s empowerment as a central strategy for addressing development and poverty eradication; (d) Strive to reduce the disproportionate number of women living in poverty, in particular rural women, by implementing national poverty eradication programmes with a focus on a gender perspective and the empowerment of women, including short- and long-term goals. 74. (a) Undertake socio-economic policies that promote sustainable development and support and ensure poverty eradication programmes, especially for women, by, inter alia, providing skills training, equal access to and control over resources, finance, credit, including microcredit, information and technology, and equal access to markets to benefit women of all ages, in particular those living in poverty and marginalized women, including rural women, indigenous women and female-headed households; (b) Create and ensure access to social protection systems, taking into account the specific needs of all women living in poverty, demographic changes and changes in society, to provide safeguards against the uncertainties and changes in conditions of work associated with globalization, and strive to ensure that new, flexible and emerging forms of work are adequately covered by social protection; (c) Continue to review, modify and implement macroeconomic and social policies and programmes, inter alia, through an analysis from a gender perspective of those related to structural adjustment and external debt problems, in order to ensure women’s equal access to resources and universal access to basic social services. 75. Facilitate employment for women through, inter alia, promotion of adequate social protection, simplification of administrative procedures, removal of fiscal obstacles, where appropriate, and other measures, such as access to risk capital, credit schemes, microcredit and other funding, facilitating the establishment of microenterprises and small and medium-sized enterprises. 27