considering the rate of the currency channel, this study aims to analyze the effect of government foreign debt on labour demand in Indonesia. The Real Effective Exchange Rate (REER) is used to quantify the exchange rate, while estimates of the labour force participation rate characterize labour demand. this study expands upon the cobb-Douglass production function by including public debt as an integral element of the statistical model. The current study examines time series data from 1994 to 2022 and uses the Vector Error Correction Model (VECM) for estimation. in conclusion, the results suggest that an increase in government external debt would result in a decline in labour demand, especially during economic shock associated with an expansion of the government deficit. Moreover, the Real Effective Exchange Rate has a beneficial long-term impact on labour demand. enhancing the purchasing power and stimulating investment through the appreciation of the domestic currency against foreign currencies will consequently increase economic productivity.

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.

Background: The prevalence of anxiety among college students is a growing global concern, with a median prevalence of 32%. This study addresses the need for effective interventions within an educational policy framework to alleviate anxiety and promote mental health among college students. Objective: The study aims to evaluate the impact of breathing relaxation exercises and tactile art therapy on college students' self-understanding and psychological well-being, providing reference information for policies and practices in mental health education. Methods: We enrolled 10 college students from X University in South Korea, dividing them into an experimental group and a control group. The experimental group underwent 10 sessions of breathing exercises and tactile art therapy, while the control group received standard psychological counseling. Pre- and post-tests assessed breathing function, self-understanding, and psychological well-being. Results: The experimental group demonstrated significant improvements in breathing function, particularly in forced vital capacity (FVC), and in psychological well-being, as measured by the Psychological Well-Being Scale (PWBS). Sub-factors such as safety, goal orientation, and self-acceptance within self-understanding, self-acceptance, positive relationships, purpose in life, and environmental mastery within psychological well-being, showed notable enhancements. In contrast, the control group did not show significant effects in terms of FVC and FEV1（p > 0.05）, and there were no statistically significant differences in the various sub-factors of self-understanding and psychological well-being. Conclusion: The study demonstrates that integrating breathing relaxation exercises and tactile art therapy into educational policy can significantly reduce anxiety and enhance the psychological well-being of college students. These findings suggest that such interventions can be effective components of a comprehensive educational policy aimed at improving student mental health.

Soundscape tourism has become one type of tourism, and its trend is emerging in most areas with hilly, forested, and natural landscapes, such as Bantul Indonesia, becoming a mainstay for region development and its community. This article explores four human manufactured soundscape tourism destinations in Bantul, Indonesia, examining the interrelationships between each tourism stakeholder and pinpointed development from a socio-economic perspective. We adopt a cross-case study approach, drawing main sources from government statistics, regulations, social media narratives, and online news. Using the NVivo 12 Plus software, we coded and annotated the research source. Our research revealed that in four case studies, tourism soundscapes emerged as the primary tourist attractions, with other attractions only marginally contributed. Presenting music or acoustic stages enabled tourism industry to reap benefits, particularly for local community and regional income. However, it is important to emphasize sustainability issues, thus, the continuous increased in music soundscape in nature has led to the formation of collaborations among tourism actors, with local communities “Pokdarwis” posed as the principal driving force behind destination development. This study demonstrates that human-manufactured soundscapes have the potential to increase visitor numbers and outperform natural soundscapes in natural destinations.

This research quantitatively examines how online professional development (OPD) affects cognitive development in special education instructors. 100 individuals took part in outpatient department activities for six months, undergoing cognitive ability examinations before and after the intervention. Descriptive statistics, paired samples t-tests, multiple regression analysis, analysis of covariance (ANCOVA), and Pearson correlation coefficients were used to analyze the data. The findings show a significant rise in post-test scores on the Cognitive Abilities Test (CAT) after taking part in the OPD program. Years of experience and education level were important indicators of cognitive progress, emphasizing the significance of individual traits. Moreover, those with greater expertise and advanced levels of education often had better marks on the post-test. The results highlight the significance of cognitive growth as a crucial result of professional development for special education instructors, adding to the existing knowledge base. The research suggests giving priority to cognitive growth in professional development programs, customizing programs to meet individual requirements, and offering continuous support to educators. Future studies should investigate how OPD impacts cognitive development and analyze its lasting consequences on teacher efficacy and student results.