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.

This study aims to examine the role of automotive industry development in the regional growth of Hungarian counties. Through word frequency analysis, the counties were grouped, and their unique characteristics were highlighted. Some counties already play a prominent role in the domestic automotive industry hosting established Original Equipment Manufacturers (OEMs), a significant number of automotive suppliers and high R&D and innovation potential. Another group includes counties that currently lack a significant automotive industry and did not identify it as a key focus area for future development. Additionally, an intermediate group has also emerged, including counties where the automotive industry is either in its early stages of investment, or such development is prioritized in regional planning documents. The study details the direction of automotive development in counties where the industry plays a significant role, focusing on labor market characteristics and human resource development. The findings have significant implications for the future of the automotive industry in these counties, underlining the urgent and immediate need for well-managed and well-established human resource development and ensuring effective partnership to realize its full potential in the automotive industry.

This study explores the impact of Project-Based Learning (PBL) and locally sourced reading materials on improving speaking proficiency in English as a Foreign Language (EFL) learners. The participants consist of college students aged 18 to 19 years. Forty-four participants from two groups—experimental and control—were evaluated using pre-and post-tests. The experimental group engaged with local cultural reading materials and followed a PBL framework, while the control group used standard commercial textbooks from Western publishers. The findings reveal that the experimental group demonstrated significantly improved fluency, vocabulary, and speaking confidence compared to the control group, with 37.04% showing improvement. PBL facilitated collaborative learning in real-life scenarios, reducing anxiety and fostering more significant participation in speaking tasks. In contrast, the control group showed minimal improvement, highlighting the limitations of traditional lecture-based methods. This study concludes that integrating PBL and locally relevant content into language instruction can enhance speaking proficiency, learner motivation, and engagement. The results suggest that PBL is a dynamic approach that supports developing linguistic and collaborative skills, providing a more holistic learning experience.

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.