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.

The principal objective of this article is to gain insight into the biases that shape decision-making in contexts of risk and uncertainty, with a particular focus on the prospect theory and its relationship with individual confidence. A sample of 376 responses to a questionnaire that is a replication of the one originally devised by Kahneman and Tversky was subjected to analysis. Firstly, the aim is to compare the results obtained with the original study. Furthermore, the Cognitive Reflection Test (CRT) will be employed to ascertain whether behavioural biases are associated with cognitive abilities. Finally, in light of the significance and contemporary relevance of the concept of overconfidence, we propose a series of questions designed to assess it, with a view to comparing the various segments of respondents and gaining insight into the profile that reflects it. The sample of respondents is divided according to gender, age group, student status, professional status as a trader, status as an occasional investor, and status as a behavioural finance expert. It can be concluded that the majority of individuals display a profile of underconfidence, and that the hypotheses formulated by Kahneman and Tversky are generally corroborated. The low frequency of overconfident individuals suggests that the results are consistent with prospect theory in all segments, despite the opposite characteristics, given the choice of the less risk-averse alternative. These findings are useful for regulators to understand how biases affect financial decision making, and for the development of financial literacy policies in the education sector.

This article delves into the application of blockchain technology in enhancing intellectual property (IP) protection within the e-commerce sector, providing a comprehensive analysis of its future prospects. By examining the core characteristics and working principles of blockchain, the paper reveals the unique advantages it offers in strengthening IP protection for e-commerce. The article elaborates on how blockchain’s features of decentralization, data immutability, and timestamping contribute to a secure, transparent, and efficient IP protection mechanism in the e-commerce field. Furthermore, the paper discusses the practical application of blockchain technology in IP registration, management, transaction, and rights protection, highlighting its significant impact on security traceability, transaction cost reduction, and efficiency improvement. Lastly, the article anticipates the future role of blockchain technology in IP protection in e-commerce and believes that with continued technological advancements and enhanced policy support, blockchain will play an increasingly pivotal role in this domain. The paper also proposes potential challenges and solutions that require attention, aiming to foster the healthy and sustainable development of blockchain technology.

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.