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 aim of the research is to elucidate the features of the modern model of bioecomedicine and its components as a social determinant of sustainable societal development. The theoretical-methodological basis of the work was the complex use of scientific principles and a systematic approach, which determined the choice of research methods: general scientific and interdisciplinary. The concept generalized content is substantiated and the main lines of building the bioecomedicine model are characterized from the standpoint of information-structural modeling and sustainable development. Based on the structural-logical imperative, the object, subject, basic method and main concepts of this science sphere are characterized. The bioecomedicine principal idea as a social determinant of the sustainable development within a single information space is the unification of the knowledge information field of biology, ecology and medicine based on the use of the latest achievements in information technologies. It is proven that the algorithm for achieving the bioecomedicine global goal in the form of a set of principles reflects the essence of a systemic approach to solving the tasks of sustainable societal development by ensuring the system-environmental homeostasis of humans and the ecosystems that surround them.

This study explores the impact of technology effectiveness, social development, and opportunities on higher education accessibility in Myanmar, focusing on private higher education institutions. Utilizing a sample of 199 respondents, with an average age of X (SD = Y), the research employs standardized questionnaires and descriptive statistics, correlation analysis, and multiple regression analysis to examine the relationships between these variables. The findings indicate that technology effectiveness significantly enhances higher education accessibility, with strong positive correlations (r = 0.752, p < 0.001) and substantial impacts on educational outcomes (β = 0.334, p = 0.001). Social development also plays a crucial role, demonstrating that supportive social norms and community engagement significantly improve accessibility (β = 0.405, p < 0.001). Opportunities provided by technological advancements further contribute to enhanced accessibility (β = 0.356, p < 0.001), although socio-political and economic challenges pose significant barriers. The study highlights the interconnectedness of these factors and their collective influence on educational accessibility. Practical implications include the need for strategic investments in technological infrastructure, promotion of supportive social environments, and innovative solutions to leverage opportunities. Future research directions suggest longitudinal studies, broader demographic scopes, and in-depth analyses of specific technological and infrastructural challenges. By addressing these areas, stakeholders can develop effective strategies to improve higher education accessibility, ultimately contributing to the socio-economic development of Myanmar.

In Urban development, diversity respect is needed to prioritize and balance the urban development design for sustainable eco-city development. As a result, this research aimed to investigate the causal factor pathways of social network factors influencing sustainable eco-city development in the northeastern region of Thailand through a quantitative research approach. With the aim to survey insightful information, the analysis unit was conducted at the individual level with three hundred and eighty-three (383) samplings in Khon Kaen and Udon Thani provinces, including univariate analysis and multivariate analysis, using path analysis and multiple linear regression. The study results indicated that two pathways of social network factors influencing sustainable eco-city development were indirect influence factors. The indirect influence factor consists of information exchange, benefits exchange in the network, and members’ role in the social network. Additionally, the study revealed that the pathway has influences through social network types and the economic and social dimensions of sustainable cities (R² = 0.330). Therefore, this study concluded that sustainable eco-city development should be implemented through community networks and economic and social network development for environmental development through social network types.

Sustainable leadership matters, spreads and lasts. It is shared responsibility, that does not unduly deplete human or financial resources, and that cares for avoids exerting negative damage on the surrounding educational and community environment. In fact, sustainability does not simply mean whether something can last. It addresses how particular initiatives can be developed without compromising the development of others in the surrounding environment, now and in the future. Sustainable leadership is one of the most valued characteristics that employers and stakeholders are looking for, especially in this new fast changing market. Having a good Leadership sense is essential for the success of a company and for its collaborative working environment. Leadership is usually linked with sustained learning, success, diversity, capacity and maintaining a continuous development of other team members and coworkers. However, various authors are debating and discussing how we define good and sustainable leadership and what we expect from a leader to do, but few of them are raising the question how we can build and create leaders?. We present in this paper an overview of leadership definition and the challenges set by this important and complex concept. We propose a vision based on four pillars to create an adequate environment to build leaders. We present and describe our perspective on what we need to provide and establish as a company or a community in order to create an effective team of leaders in the perspective of the new requirements of the market and the expectations of companies.