This research introduces a novel framework integrating stochastic finite element analysis (FEA) with advanced circular statistical methods to optimize heat pump efficiency under material uncertainties. By modeling directional variability in thermal conductivity using both uniform and Von Mises distributions, the study highlights the superiority of the Von Mises distribution in providing consistent and efficient thermal performance. The Von Mises distribution, known for its concentration around a mean direction, demonstrates a significant advantage over the uniform distribution, resulting in higher mean efficiency and lower variability. The findings underscore the importance of considering both stochastic effects and directional consistency in thermal systems, paving the way for more robust and reliable design strategies.

In the context of globalization and integration of world markets, import operations occupy an important place in the activities of enterprises, forming a significant part of their economic processes. Effective management of these operations requires accurate and timely accounting and high-quality auditing, which becomes especially relevant in modern conditions. The study of methodological features of accounting and auditing of import operations is a relevant and timely area that helps improve the quality of financial reporting and management decisions. The purpose of the study is to analyze the problems and prospects of methodological features of accounting and audit of import operations, as well as to develop recommendations for their improvement. The study examined the main methodological approaches, existing problems and challenges, and proposed solutions aimed at increasing the efficiency and reliability of accounting and auditing in a global economy. The improvement of methodological approaches to the accounting and auditing of import operations will improve the accuracy and reliability of financial reporting, reduce the risks of non-compliance with regulatory requirements, as well as improve management decision-making and the overall financial stability of companies. The development and implementation of effective accounting and auditing methods that comply with international standards and best practices will minimize financial risks and increase the competitiveness of enterprises in the global market. A study of the problems and prospects of methodological features of accounting and auditing of import operations has revealed a number of key issues that require attention and solutions. The main challenges are the complexity and diversity of regulatory requirements, currency fluctuations, the diversity of imported goods and services, difficulties in assessing and recognizing imported goods, and the lack of qualified specialists.

The study aims to explain the relationship between the effectiveness of a business and its management through the analysis of working capital. The findings prove the complementary relationship. The analysis of working capital will always have a significant impact on the effectiveness of business management. The main objective of any corporation is to be effective in business, which can be achieved by analyzing the working capital. The result shows that analysis of working capital based on factors like operational efficiency, the company’s earnings and profitability, cash management, corporate receivable management, and corporate inventory management creates room for improvement and effectiveness in business management. Firms might enhance finances for business expansion by lowering their working capital requirements. It has also been revealed that there is a considerable difference in industries across time. It was observed that there is a high association between working capital efficiency and firm profitability. A highly efficient corporation is less vulnerable to liquidity risk and is also self-sufficient in terms of external finance. Numerous studies have been done to regulate the true rapport between working capital investments and their impact on financial presentation. It demonstrates that effective investment in working capital management may boost profitability and business value. The relationship between accounting and finance was explained by measuring working capital management in demand to illustrate the status of profitability. It was suggested that accountants take a more professional approach to updating their accounting and finance skills in their organization through effective working capital management.

A logistics service company in Batam faces challenges related to warehouse load fulfillment and sorting inaccuracies. This study aims to identify proposed efficiency improvements to the goods distribution system using the cross-docking method. The research method chosen is cross-docking, a technique that eliminates the storage process in the warehouse, thus saving time and cost. The research findings show significant benefits, especially in achieving zero inventory efficiency. Data processing and discussion revealed that efficiencies were apparent by increasing the sorting tables from 1 to 6, with an output of 90,000 kg during aircraft loading and unloading (compared to approximately 77,000 kilograms). This efficiency arises from the larger output of the sorting tables compared to the input, eliminating the need for warehousing and adding ten trucks. As a result, the shipment can be completed in one trip, with no goods stored in the warehouse. The analysis shows that implementing cross-docking in the company increases efficiency in distributing goods to forwarding partners.

This study aims to examine the influence of employee and entrepreneur competencies on work efficiency and performance of export companies at the Nong Khai border checkpoint. The research conducted is a quantitative survey. The population for this study includes employees and entrepreneurs from the cross-border export service industry, exporters, and freight forwarder agents operating at the Nong Khai border checkpoint. A non-probability sampling method was employed to select participants. The sample size was Cochran estimated using Cochran’s formula. A structured questionnaire was used to collect data from 385 logistics employees and entrepreneurs selected through purposive sampling. The questionnaires were distributed to employees and entrepreneurs from the export entrepreneurial industry, cross-border export service providers, exporters, and freight forwarder agents at the Nong Khai border checkpoint. The findings revealed that employee and entrepreneur competencies have a direct influence on the work efficiency and performance of export companies. The study concludes that enhancing the competencies of employees and entrepreneurs positively impacts work efficiency and the overall export performance of the company. The research suggests that entrepreneurs should prioritize training and competency development for employees to further improve work efficiency.

The presented article focusses on the analysis of perception of the university social responsibility through the eyes of Slovak university students. The aim is to compare how the values, efficiency of the organisation (university), and the educational process influence the perception of social responsibility among university students themselves. The research is based on the application of quantitative methodology towards the evaluation of differences and similarities in perceptions using two types of tests for statistical analysis, comparative (Mann-Whitney U test) and correlational (bivariate correlation matrix of Spearman’s rho).The results of the research provide a deeper understanding of how universities can shape students’ approach to social responsibility through their values and educational processes, which has important implications for the development of university policies and practices.