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.

Climate change has affected the coasts of the world due to numerous factors, including the change in the intensity and frequencies of the storms and the increase in the mean sea level, among others. Argentina has extensive coastal areas, and research and monitoring tasks are expensive and require a significant number of personnel to cover large geographical areas. Given this, citizen science has become a tool to increase scientific research's spatial and temporal extension. Therefore, the paper aims to analyze the methodology and development of the citizen science project in Villa Gesell and its lessons for applying them in future coastal environmental monitoring projects. The methodology was based on an experience of the project co-created between activists and researchers. This project included four phases for social and physical aspects: training for the citizens, theoretic and practical aspects of coastal dynamics, and how to measure its geomorphological and oceanographic variations; data collection: the activists who received the training performed the measurements to monitor the beach; data analysis by scientists; and dissemination of results; the report data were disseminated by citizens in their community. The analysis of case studies in citizen science projects generates a fundamental learning arena to apply in future projects. Among the positive aspects were the phases established for their development and the methodology used to collect beach monitoring data.

Nowadays, international exchanges are becoming more and more frequent in the world. As a global language, English can establish a communication bridge between different countries and nationalities, and its importance is obvious. Since 2001, China has gradually added English education to the curriculum plan of primary schools in various regions. Later, with the deepening of the industry’s understanding of English teaching, the education reform has also followed up. It can be said that the level of educators and educates is rising spirally. However, there are still many restrictive factors in the current situation of primary school students’ learning English, among which the more prominent factors are the strength of English teachers and the evaluation mechanism for students’ learning achievements.

Competency-based education is one of the many important educational objectives in the cultivation of senior vocational talents. In the past education model, the importance of achievement is greater than ability. Teachers rely on the scores of test papers to classify students' grades. Competency-based education has changed this situation very well, paying special attention to students' ability training. This paper mainly studies how to better promote the reform and innovation of English teaching in higher vocational colleges and strengthen students' learning ability and vocational skills while ensuring students' ability development.

Species of the Moraceae family are of great economic, medicinal and ecological importance in Amazonia. However, there are few studies on their diversity and population dynamics in residual forests. The objective was to determine the composition, structure and ecological importance of Moraceae in a residual forest. The applied method was descriptive and consisted of establishing 16 plots of 20 m × 50 m (0.10 ha), in a residual forest of the Alexánder von Humboldt substation of the National Institute of Agrarian Innovation-INIA, Pucallpa, department of Ucayali, where individuals of arboreal or hemi-epiphytic habit, with DBH ≥ 2.50 cm, were evaluated. The floristic composition was represented by 33 species, distributed in 12 genera; five species not recorded for Ucayali were found. Structurally, the family was represented by 138 individuals/ha with a horizontal distribution similar to an irregular inverted “J”. However, there were different horizontal structures among species. It was determined that 85% of the species were in diameter class I (2.50 to 9.99 cm), being the most abundant Pseudolmedia laevis (Ruiz & Pav.) J.F. Macbr. (41.88 individuals/ha); and the most dominant were Brosimum utile (Kunth) Oken (1.71 m²∕ha) and Brosimum alicastrum subsp. bolivarense (Pittier) C.C.Berg (0.90 m²/ha). Likewise, P. laevis and B. utile were the most ecologically important. The information from the present research will allow the establishment of a baseline, which can be used to propose the management of Moraceae in residual forests in the same study area.