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 purpose of this study was to investigate the published literature on human resource management and school performance from January 2012 to December 2022. Numerous literature evaluations have been conducted on human resource management and organizational performance, but school or teacher performance has received less attention than organizational performance. The PICOC (population, intervention, comparison, outcome, and context) technique is integrated into each stage of the PSALSAR framework to assure the study’s objective and comparability. This in-depth research is conducted in three stages: identifying pertinent keywords, screening pertinent papers, and selecting pertinent publications for review utilizing the PRISMA (Preferred Reporting Items for Systematic Reviews and Mata Analysis) technique. This made a final database with 44 publications that met the study’s requirements for inclusion. This study reveals that HRM practices and school performance are correlated. The results of the research identify the eight most essential HRM practices for improving school performance, which included planning, organizing, recruitment and selection, training and development, performance management, employee relations and involvement, reward and compensation, health, safety, and work-life balance. Leadership style, motivation, satisfaction, productivity and task performance, competency, culture and climate, empowerment, and commitment were among the performance-influencing elements.

The article discusses the actual problems of practical training in the tourism and hospitality industries in Russia and identifies the main problems of training specialists at Russian specialized universities. The main focus is on building partnerships between universities and employer organizations in order to train highly qualified specialists. Purpose: The research is aimed at creating an effective model of practical training based on the interaction of the university with employer organizations within the framework of the training of specialists in the tourism and hospitality industries. Design/Methodology/Approach: The work is based on scientific publications devoted to evaluating the effectiveness of the existing system of personnel training for the tourism and hospitality industries, studying its features, building models of vocational education, and using practice-oriented programs in the training of specialists. To study the problems of practical training of personnel for tourism and hospitality, systematic and structural approaches were used as a methodological basis, as well as methods of analysis and synthesis, the study of models of cooperation between universities and employers, and methods of monitoring and evaluating the quality of training specialists. To obtain empirical data, an analysis of the needs of the labor market for specialists in the hospitality industry was carried out, as was the study of models of cooperation between universities and employers. Results: In the course of the work, the author has formed a model of practical training for specialists in the tourism and hospitality industries, including the purpose and objectives, process requirements, organization conditions, and requirements for the results of the process. The innovative nature of the proposals lies in the development of new models of practical training based on gamification technology. The direction of further research may include the development of a methodology for the organization of the university’s interaction with employer organizations in the framework of practical training. Conclusion: The results of the study can be used by professional educational organizations to organize the process of practical training of students, which will effectively solve the problem of training personnel for tourism and hospitality. The social consequences of organizing the process of practical training for students will include increasing the competitiveness of graduates in the labor market, improving the quality of tourist and hotel services, introducing innovations into the tourism and hospitality industries, and developing startups.

This study considers the role of leadership within the hospitality sector as a key tool in raising performance levels. Hospitality is unique in its service-based approach, which relies on employees to ensure effective service. Post-COVID-19 and Brexit, the hospitality sector has seen a shift in reliance towards a home workforce, and as such, retention has become an area of greater importance. This case study investigation adopted a qualitative approach to consider the perceptions of six managers within a UK-based luxury hotel. Semi-structured interviews were used to draw out their experience of approaches used to ensure effective delivery in their areas of responsibility. The research concludes that a shift in leadership approach (from autocratic to democratic) is a necessity to retain staff, particularly as the shift to a greater reliance on a home workforce due to COVID-19 and Brexit starts to impact the sector. There does, however, remain a need to be more autocratic in certain situations to ensure the quality of service. Subsequently, communication becomes critical in the building of relationships. The research considers leadership approaches from a managerial perspective and is based on individual perceptions. Traditionally, research has been conducted from an employee perspective.

Depression is a mental disorder caused by various causes with significant and persistent depressed mood as the main clinical feature, and is the most common mental illness worldwide and in our country. The number of patients with depression worldwide was as high as 350 million in 2017, and the number of patients with depression in our country was nearly 100 million in 2019. The greatest danger of depression is self-injurious and suicidal behaviour, and this behaviour carries a high medical burden. Medication is the most costly treatment for depression in China, and while it is an effective way to treat patients with depression, it has many side effects and poor patient compliance. Non-pharmacological treatments commonly used in clinical practice include physiotherapy and psychotherapy. Physiotherapy is commonly used in non-convulsive electroconvulsive therapy, but its clinical efficacy is uncertain and it can also cause adverse effects such as heart failure and arrhythmias, which are poorly tolerated by patients. Psychotherapy is also a common non-pharmacological therapy. Cognitive therapy is a common form of psychotherapy, but the cycle of cognitive therapy is too long, the cost to the patient is high, and the patient’s cognitive ability has certain requirements. Music therapy is a combination of art and science. It is a cross-discipline that combines body, movement, dance and psychology and is a method of psychotherapy that has biological, psychological and social functions to compensate for deficiencies. Music therapy sees a fundamental connection between mind and body and emphasises that what affects the body also affects the mind. When mind-body integration is lacking, individuals will suffer from a variety of psychological disorders. Therefore, the core principles of music therapy emphasise that holistic individual health is embodied in the integration of mind and body, that body movement is expressive and communicative, and that music therapy uses body movement as a method of assessing the individual and as a means of clinical intervention.