Financial inclusion and social protection have been recognised as the primary essential stimuli from the potential they carry as avenues for economic development, especially with respect to reduction in poverty and inequalities, the creation of employment and the enhancement overall welfare and livelihood. However, inclusive access to financial resources and equitable access to social protection interventions have remained a significant concern in Nigeria. In addition, the emergence of the COVID-19 pandemic exposed the weakness of Nigeria in all sectors of the economy such as energy, health, education and food systems and low-level inclusive access to financial resources and social protection coverage. On the other hand, this study argues that financial inclusion and social protection has the potential to mitigation shocks orchestrated by the COVID-19 pandemic. This study empirically examines how social protection interventions and access to financial resources responded to COVID-19 pandemic. The study made use of data sourced from the World Bank’s COVID-19 national longitudinal phone survey 2020 and applied the logit regression. The findings show that social protection and access to financial resources significantly associated with the likelihood of shock mitigation during the COVID-19 pandemic. The results show that social protection intervention reduces the probability of being severely affected by shocks by 0.431. Given this result, the study recommends that the government should put more effort into proper social protection intervention to mitigate the effect of the COVID-19 pandemic.

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 purpose of this paper is to suggest some ways and mechanisms for creating long-term peace based on sustainable development of the world and the purpose of the work is to develop recommendations aimed at counteracting the emergence of dictatorial regimes that were legitimately established. Five common features of such dictators have been identified, namely: coming to power in a legitimate way, using manipulative technologies, openly declaring their aggressive intentions, gradually implementing their aggressive intentions, creating a military potential with the active participation of developed countries, including those with established democracies. The reasons for the creation of dictatorial regimes are substantiated, namely: the imperfection of electoral legislation, excessive conservatism of legislation, insufficient determination and timeliness of countering the strengthening of dictatorships, “national egoism”, the unscrupulousness of dictators in their foreign and domestic policies. It was determined that in order to actively oppose dictatorial regimes, it is necessary to: improve the system of elections to the highest positions and to the legislative bodies of the state, put a strong barrier against manipulative technologies and fakes, through the improvement and effective application of international legislation with the involvement of artificial intelligence, determine the strategy of relations with dictators in all directions in advance: economic, diplomatic, sports, scientific and technical, etc., establish the scope of relations in direct proportion to the index of democracy in a country with an authoritarian regime and, in order to prevent negative consequences on the economy and social condition of the society of one’s country, determine and carefully regulate import and export activities. It is proposed to start an indicator of the effectiveness of the head of state and an internal truth index of the head of state, as well as measures for moral stimulation of heads of state. As a result of the study, two root causes of threats to the existence of humanity were additionally identified, which directly affect the formation of dictatorial regimes. 1) The emergence on the basis of modern information technologies of a powerful system of manipulative technologies, the use of which leads to the power of future dictators. 2) Belated opposition of the democratic world to the formation of dictatorships. This is expressed in condescension to the initial illegal actions of future dictators, uncontrolled cooperation in the economic, political and humanitarian spheres. Two key mechanisms for achieving sustainable development and long-term peace are proposed.

The article considers an actual problem of organizing a safe and sustainable urban transport system. We have examined the existing positive global experience in both infrastructural and managerial decisions. Then to assess possible solutions at the stage of infrastructure design, we have developed the simulation micromodels of transport network sections of the medium-sized city (Naberezhnye Chelny) with a rectangular building type. The models make it possible to determine the optimal parameters of the traffic flow, under which pollutant emissions from cars would not lead to high concentrations of pollutants. Also, the model allows to obtain the calculated values of the volume of emissions of pollutants and the parameters of the traffic flow (speed, time of passage of the section, etc.). On specific examples, the proposed method’s effectiveness is shown. Case studies of cities of different sizes and layouts are implementation examples and possible uses proposed by the models. This study has shown the rationality of the suggested solution at the stage of assessing infrastructure projects and choosing the best option for sustainable transport development. The proposed research method is universal and can be applied in any city.

This article scrutinizes the multifaceted challenges inherent in intergovernmental coordination across various sectors, with a particular emphasis on sustainable development and entrepreneurial activity within the Republic of Moldova. It argues that despite the existence of intergovernmental cooperation, it often manifests as deficient, contradictory, incomplete, and inefficient. Through a meticulous analysis, this study delineates the roles of pertinent authorities and institutions in fostering the sustainable development of entrepreneurial activities, identifying critical inter-institutional coordination issues and challenges. The discourse extends to examining institutional processes and the extent to which policies, laws, and international standards are implemented to nurture and sustain business activities. Moreover, the paper explores various strategies to cultivate responsible, transparent, and effective dialogue between institutions, thereby promoting innovative practices, expanding cooperation, and fostering partnerships with national and civil society organizations, including international bodies.