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.
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.
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.
Forest ecological benefit compensation plays a promoting role in improving the enthusiasm of forest ecological builders and maintainers, maintaining the legitimate economic interests of forest owners, and coordinating the fairness between the “clear water and green mountains” protectors and the “gold and silver mountains” beneficiaries. Comprehensive combed the domestic forest ecological benefit compensation mechanism, including the compensation scope, compensation subject, compensation object, the research progress of compensation standard, summarized the forest ecosystem benefits measurement, including physical appraisal method, the value evaluation method, energy analysis method and the characteristics and application research progress of ecological model method. This paper discusses the research status and existing problems of the calculation basis of compensation standard, the origin, research emphasis and progress of forest ecological service payment abroad in recent years, and the mechanism of forest ecological service payment in many countries. Finally, some suggestions are put forward to improve the compensation mechanism of forest ecological benefits in China. On the one hand, it is necessary to broaden the source of funds through various ways of marketization and scientifically evaluate the forest ecological benefits. On the other hand, the compensation standard should be established scientifically and reasonably to achieve different compensation levels or compensation intervals.
Cobalt-ion batteries are considered a promising battery chemistry for renewable energy storage. However, there are indeed challenges associated with co-ion batteries that demonstrate undesirable side reactions due to hydrogen gas production. This study demonstrates the use of a nanocomposite electrolyte that provides stable performance cycling and high Co2+ conductivity (approximately 24 mS cm−1). The desirable properties of the nanocomposite material can be attributed to its mechanical strength, which remains at nearly 68 MPa, and its ability to form bonds with H2O. These findings offer potential solutions to address the challenges of co-dendrite, contributing to the advancement of co-ion batteries as a promising battery chemistry. The exceptional cycling stability of the co-metal anode, even at ultra-high rates, is a significant achievement demonstrated in the study using the nanocomposite electrolyte. The co-metal anode has a 3500-cycle current density of 80 mA cm−2, which indicates excellent stability and durability. Moreover, the cumulative capacity of 15.6 Ah cm−2 at a current density of 40 mA cm−2 highlights the better energy storage capability. This performance is particularly noteworthy for energy storage applications where high capacity and long cycle life are crucial. The H2O bonding capacity of the component in the nanocomposite electrolyte plays a vital role in reducing surface passivation and hydrogen evolution reactions. By forming strong bonds with H2O molecules, the polyethyne helps prevent unwanted reactions that can deteriorate battery performance and efficiency. This mitigates issues typically associated with excess H2O and ion presence in aqueous Co-ion batteries. Furthermore, the high-rate performance with excellent stability and cycling stability performance (>500 cycles at 8 C) of full Co||MnO2 batteries fabricated with this electrolyte further validates its effectiveness in practical battery configurations. These results indicate the potential of the nanocomposite electrolyte as a valuable and sustainable option, simplifying the development of reliable and efficient energy storage systems and renewable energy applications.
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