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 rise of online gambling in Indonesia has emerged as a significant public health concern, driven by various psychological, social, and regulatory factors. Despite stringent laws prohibiting gambling, the accessibility and appeal of online platforms have led to increased participation, particularly among young adults. This phenomenon is characterized by a paradoxical sense of control that users feel while gambling online, which can lead to compulsive behaviors and addiction. The structural characteristics of online gambling platforms, including fast-paced games and easy accessibility, further exacerbate this issue. Social influences, particularly through social media and peer interactions, normalize gambling behaviors, making them more appealing to adolescents. Mental health issues, such as anxiety and depression, are closely linked to online gambling addiction, as individuals may use gambling as a coping mechanism. The COVID-19 pandemic has intensified these challenges, with many individuals turning to online gambling for entertainment during lockdowns. To address the growing prevalence of online gambling addiction, comprehensive regulatory frameworks are needed, alongside responsible gambling initiatives and public awareness campaigns. Collaboration among stakeholders, including government agencies, healthcare providers, and gambling operators, is crucial for effective intervention. Continuous monitoring and evaluation of online gambling trends will inform future policies and help identify emerging risks. By adopting a multifaceted approach, Indonesian policymakers and stakeholders can work towards minimizing the risks associated with online gambling and fostering a healthier environment for its citizens.

This paper explores the path to solving India’s economic problems from a Social Keynesian Economics perspective, analyzing the history, current status and prospects of India’s economic development. India should formulate targeted social policies according to the stage of economic development and needs. Improve the institutional mechanism to stimulate the internal dynamics and innovative vitality of the main business entities. India can improve its economic structure and enhance the balance and sustainability of economic growth by accelerating the implementation of the “Make in India” program, strengthening infrastructure construction, supporting agricultural and rural development, and implementing education and health care reforms. Developing consumer credit and increasing consumer demand were also effective means of enhancing economic growth, but further transformation and innovation in the manufacturing sector needed to be promoted.

Economic growth is a pressing issue facing the global community transitioning to sustainable development. Sustainable development is impossible without rapid economic growth limited by imperfect technologies and social structure. Most often, the limit of economic growth is related not so much to the amount of natural resources as to the possibilities of the environment. The atmosphere, water reservoirs, and the earth are already at the limit of their capabilities. This forces us to look for ways to develop production in combination with the economic and environmental spheres. Advanced companies are the first environmentally oriented enterprises, because reducing the amount of primary raw and other materials and energy, switching to secondary raw materials, and processing them reduces the cost of production, and, most often, brings additional profit. This study evaluates socioeconomic approaches to the development of the environmental management system. The creation of an environmentally friendly enterprise’s field of activity is not only a solution to many economic and environmental issues but also one of the ways to transition to a normally functioning market system, given the financial capabilities of enterprises and the understanding of the necessity of state sustainable development by the company management and the population.

Formation of the latest scientific and methodological principles and the determination of the most important directions of the paradigm of the analysis of artistic creativity and text have been represented as actual problems of the theory of modern Kazakh literary criticism. The purpose of the work is to consider and analyze the modern concepts of Kazakh literary criticism, to evaluate the contribution of scientists from the period of independence of Kazakhstan in the development of theoretical analysis and interpretation of the artistic originality of national literature. The article discusses new trends in the theory of Kazakh literary criticism, changes in methodology, which are due to the leading positions of world literary criticism. In this regard, the article offers an analytical review of the main scientific and theoretical studies in the field of literary criticism, defines the evolution of the concepts of scientific and theoretical thought, identifies the principles and main aspects of the study of literature in a new way, shows certain achievements in close relationship with historical stages, as well as tasks future research; literary-theoretical and philosophical-aesthetic searches in modern Kazakh literary criticism are evaluated, the prospects for its development are determined.

The current business environment characterized by volatility, uncertainty, complexity, and ambiguity (VUCA) advances numerous challenges for organizations. To respond effectively to these changing demands, traditional approaches to solving problems often prove inadequate in this dynamic context. A new approach, the ProCESS methodology, was developed and tested in the last three years within an Erasmus+ consortium in four European countries. This approach stimulates unconventional thinking and the finding of creative solutions for real-world business challenges. The aim of this perspective paper is to present the research data collected in two Romanian companies by testing ProCESS methodology. In the discussion section, the paper highlights the potential of this methodology that uses various artistic tools like drawing, music, modeling, or meditation to encourage participants to tap into their sensory, emotional, and spiritual sides for finding new and unexpected solutions. The paper also discusses potential influences on organizational culture and employee well-being.