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 author puts forward the idea that decentralized finance doesn’t act without managerial influence. The management moves from the external circuit to the internal one, there occurs self-ruling and “self-regulation” of the financial system. This indicates the appearance of a new type of financial intermediation—a cyber-social one. The potential of using decentralized finance in post-Soviet countries are formulated the following: freeing up the time of transaction participants due to the autonomy of transactions; a superior degree of information security compared to traditional forms of financial intermediation; financial intermediation cost saving, freeing up human resources; reduction in the speed of transactions; increasing accuracy in contractual relations due to the elimination of the human factor influence; stimulating the development of new business areas expands the competitive environment; information safety due to the constant creation of a large number of backup copies. At the same time, the author identified and substantiated the risks associated with decentralized financial flows, which may have an impact on the well-being of the population of post-Soviet countries. The purpose of this study is to determine the prospects for applying decentralized finance as a growth factor in the well-being of the population in post-Soviet countries.

MXenes are one of the most important classes of materials discussed worldwide by many researchers of diverse fields for diverse applications in recent years. It is a nanomaterial with a wide range of applications due to its multiple forms and structures with fascinating properties, for example, high surface area and porosity, biocompatibility, ease of fictionalizing with various active chemical moieties, benefit of high metallic conductivity, activated metallic hydroxide sites, and sensitivity to moisture. MXenes have great chances for potential applications in environmental issues, water purification, biological applications, and energy storage devices and sensors. MXenes show great selectivity towards the absorption of heavy metals and a good capability to reduce chemical and biological pollutants present in the water. The present review article critically analyzed advancements in water purification using the adsorption and reduction abilities of MXenes and their composites. The mechanism of various procedures, important challenges, and associated problems using MXene and their composites are discussed in detail. The future research directions can be extracted from this article efficiently and comprehensively. The energy storage issues of rechargeable lithium-ion batteries, batteries other than lithium-ion batteries, and electrochemical capacitors are also discussed in detail.

The need for forest products, agricultural expansion, and dependency on biomass for the household energy source has largely influenced Ethiopia’s forest resources. Consequently, the country lost its forest resources to less than 6% until the millennium. In this study, quantitative and qualitative historical data analysis was employed to understand the socioeconomic benefits of large dam construction to Ethiopia and downstream countries. Moreover, remotely sensed data was also used to analyze the trends of vegetation cover change in the Nile catchment since the commencement of the dam; focusing on areas where there are high settlement and urban areas. It was identified that Ethiopia has one of the lowest electricity consumption per capita in Africa; about 91% of the source of household energy supply depends on fuelwood today and more than 55.7% of the population does not have access to electricity. The normalized difference vegetation index result shows an increment of vegetation area in the Nile catchment and a reduction of no vegetation area from 2011–2021 by 37.1%; which is directly related to the protection of the dam catchment for its sustainability in the last decade. The hydroelectric dam construction has prospects of multi-benefit to Ethiopia and downstream countries either through the direct benefit of hydropower energy production, related socioeconomic values, and reducing risks of destructive flood from Ethiopian highlands. Generally, it explains the reason why to not say ‘No’ to the reservoir as it is an ever more vital tool for fulfilling growing energy demand and supporting ecological stability.

This study discusses prospects and challenges facing start-up entrepreneurs in language and culture-related tourist attractions in Lombok, Indonesia. Data were collected by observing the operations of tourism entrepreneurs and interviewing the owners, workers, clients, and authorities in the industry. The data were analyzed using a mixed method where tourism sales over one year of business experience were quantitatively analyzed and where prime causes leading to profits and losses were qualitatively explicated. The findings identify six prospective opportunities and five challenges in sustainably establishing language and culture-related tourist attractions as core entrepreneurial businesses. This study enriches our understanding of what micro and small entrepreneurs experience at the early stages of business start-ups and how they respond to uncertainties facing them. The study also provides readers with an understanding of the prospects and the challenges facing small tourist-related entrepreneurs in operations at early start-up stages and serves as a reminder to small businesses about the potential challenges in their business operations. The article also recommends viable management plans to refer to as contingency strategies for probable future challenges. Furthermore, this study attempts to fill a gap in the literature on start-up entrepreneurship in language and culture-related tourist attractions.

Background: Traditional education in neurosurgery primarily relies on observation, giving residents and interns limited opportunities for clinical practice. However, the development of 3D printing has the potential to improve this situation. Based on bibliometrics, we analyze the application of 3D printing technology in neurosurgery medical education and surgical training. Methods: We searched the publications in this field in Web of Science core collection database from September 2000 to September 2023. VOS viewer, Citespace and Microsoft Office Excel were used to visually analyze and draw knowledge graphs. Results: A total of 231 articles and reviews were included. The United States is the country with the largest volume of articles and Mayo Clinic is the leading organization in this field. Partnership between countries, authors and institutions is also presented. World Neurosurgery is the journal with the highest number of publications. The top three key words by occurrence rate are “3D printing”, “surgery” and “simulation”. Conclusions: In recent years, more and more attention has been paid to the research in this field. According to bibliometric analysis, “accuracy” and “surgery simulation” are the research focuses in this field, while “augment reality” is the potential research target.