This study aims to examine the entrepreneurial activities of 240 women in the districts of Konaseema, East Godavari, and Kakinada during 2021–2022, focusing on the diverse range of 286 enterprises they managed across 69 business types. These enterprises were tailored to local resources and market demands, with coconut wholesale, cattle breeding, and provision shops being the most common. The study also analyzes income distribution, noting that one-third of the women earned between ₹50,000–1,00,000 annually, while only 0.70% earned over ₹5,00,000. More than half of the enterprises served as the primary income source for their families. The research highlights the significant role these women entrepreneurs play in their communities, their job satisfaction derived from financial independence and social empowerment, and the challenges they face, such as limited capital and market access. Finally, the study offers recommendations to empower these women to seize entrepreneurial opportunities and enhance their success.

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 paper investigates the impact of financial inclusion on financial stability in BRICS countries from 2004 to 2020. Using a panel smooth transition regression model, the results reveal a U-shaped relationship between financial inclusion and financial stability. Financial inclusion reduces financial stability up to a threshold of 44.7%. Beyond this point, financial inclusion contributes to greater financial stability, through gradual transitions. Enhanced financial inclusion supports banks in stabilizing their deposit funding by facilitating access to more stable, long-term funds and alleviating the negative impacts of fluctuations in returns. Furthermore, the study examines the role of institutional quality in shaping the financial inclusion-financial stability nexus, indicating a significant positive effect, especially in the upper regime. These findings provide valuable insights for financial regulatory authorities, highlighting the importance of promoting financial inclusion in BRICS economies and adapting regulations to mitigate potential risks to global financial stability.

Incest is one of the most serious forms of sexual abuse that occurs between a father and his daughter. It involves a parent committing something forbidden to their own child, which violates moral standards. This incestuous relationship has a significant impact on the survivors’ psychology, body, and emotions, affecting all aspects of their lives. This study explores the long-term effects experienced by individuals in Malaysia who have survived father-daughter incest (FDI). This study conducted in-depth interviews with 11 key persons from several agencies involved in handling FDI cases in Malaysia. The findings reveal that those who experienced FDI frequently suffered long-term issues. It is important for everyone involved in assisting these individuals. This is aligned with the global Sustainable Development Goals (SDGs), particularly Goal 3, which emphasises the value of good health and well-being for all. It also aligns with Malaysia’s MADANI concept, which emphasises protecting and promoting everyone’s human rights. FDI survivors can receive the protection and assistance they require to live healthier and more successful lives by implementing an effective strategy that includes mental health support, powerful laws, and community education.

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.

The privacy of personal information is aimed at protecting human rights both under the international human rights regime and the Saudi Arabian constitution and other statutes and regulations, subject only to some exceptions that include the protection of public health. The coronavirus disease 2019 (COVID-19) pandemic has brought about certain challenges that necessitate strategies to augment the conventional surveillance of infectious diseases, contact tracing, isolation, reporting and vaccination. Several governments institutions, and agencies presently adopt mobile applications for collecting, analyzing, managing, and sharing critical personal data of individuals infected with or exposed to COVID-19. While the benefits of sharing private information for achieving public health needs may not be disputed, the risk of breach of personal privacy is enormous. This had forced the national governments into a dilemma of either succumbing to public health needs, strictly respecting and protecting the privacy of individuals, or alternatively, balancing the two conflicting demands. There is a massive body of literature on the security and privacy of such mobile applications, but none has adequately explored and discussed public interest justifications under Saudi Arabian laws for alleged privacy breaches. We examined the health surveillance mobile app technologies currently in use in Saudi Arabia with the aim of determining the potential risks of data breaches under extant data protection laws. The paper recommends, among others, that any potential risk of breach to right to privacy of personal information under the law must be (justified by) the public health needs to protect society during the COVID-19 pandemic.