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 Malaysian government’s efforts to promote solar photovoltaic (PV) usage among households face a challenge due to its low adoption rate. This study delves into the factors influencing the exponential adoption of solar PV electricity generation among landed residential property owners in Malaysia. The research aims to comprehensively examine the predictors influencing the adoption of solar PV systems among Malaysian households. Hence, the study employs an enhanced Theory of Planned Behavior framework, integrating sustainable energy security dimensions such as availability, affordability, efficiency, acceptability, regulation, and governance. The sample comprised 556 Malaysian residents who owned and resided in the landed properties. The home locations where at least one solar PV installation existed within a residential street. Snowball sampling was employed through referrals, leveraging social and community networks. Collected data was analyzed using the partial least squares structural equation modeling. Attitude, affordability, and acceptability emerged as pivotal factors significantly impacting the intention to use solar PV systems among Malaysian households. This research not only enriches academic discourse but also offers practical implications for policymakers, guiding the formulation of targeted strategies to promote sustainable energy practices and facilitate the widespread adoption of solar PV systems in Malaysia.

This paper aims to develop a holistic framework for the Maqasid al-Shariah in Responsible Investment (MSRI) index for selected publicly listed companies in the Malaysian capital market. To test the validity of the MSRI framework, a sample of 30 publicly listed companies from 2021 was selected using purposive sampling. The framework consists of eight themes with forty-five elements to evaluate companies based on their annual reports, sustainability reports, and public disclosures. The scores are classified into three categories: Shariah compliant, Shariah non-compliant, and Hajiyyat. Out of the 30 selected companies, the summary of MSRI scores concludes that twenty (20) companies were identified as Shariah compliant, while the remaining four (4) were classified as Shariah non-compliant, and six (6) as Hajiyyat. Overall, the results of the analyses show that the sustainability of the company and society has a higher percentage than the wealth preservation of companies. This research differs substantially from prior work by offering a novel approach that develops a holistic framework integrating Maqasid al-Shariah with elements of responsible investment. This study believes it can provide valuable guidance for formulating Islamic investment public policy for selected investment portfolios.

Under the background of economic globalization and the rapid development of science and technology, the development of higher education (HE) has undergone profound changes. Nowadays, in order to increase the international competitiveness, training international talents has become the primary task of universities and HE institutions. Therefore, taking Shenzhen as an example, the research takes quantitative method to study how the educational resources in the society affect the school from a macro perspective, and the micro perspective of students, teachers and schools, studying the impact on the development of universities. Through in-depth analysis of the integration of educational resources, the results show that multilingual library resource, and other three factors followed, are critical factors in the development of HE. And then, this study puts forward corresponding countermeasures and suggestions after discussion, aiming to provide strategic insights to enhance the quality and international competitiveness of HE in the GBA, especially in the construction of multilingual library resources (MLR), international exchange platform (IEP), sufficient and diverse laboratory facilities (SDLF), and rich academic resources (RAR). Thus, the research narrows the gap in this field to some extent.

The increasing demand for electricity and the need to reduce carbon emissions have made optimizing energy usage and promoting sustainability critical in the modern economy. This research paper explores the design and implementation of an Intelligent-Electricity Consumption and Billing Information System (IEBCIS), focusing on its role in addressing electricity sustainability challenges. Using the Design Science Research (DSR) methodology, the system’s architecture collects, analyses, and visualizes electricity usage data, providing users with valuable insights into their consumption patterns. The research involved developing and validating the IEBCIS prototype, with results demonstrating enhanced real-time monitoring, load shedding schedules, and billing information. These results were validated through user testing and feedback, contributing to the scientific knowledge of intelligent energy management systems. The contributions of this research include the development of a framework for intelligent energy management and the integration of data-driven insights to optimize electricity consumption, reduce costs, and promote sustainable energy use. This research was conducted over a time scope of two years (24 months) and entails design, development, pilot test implementation and validation phases.

The article examines the appearance of various unfortunate situations and tragic events in modern Kazakh novels that arise due to human and natural ecology problems. The research’s primary goal is to analyze human and natural ecology issues based on contemporary Kazakh novels. We have chosen A. Nurpeyisov’s novel “The Last Duty” as our research material, which focuses on issues of human and natural ecology, and we will discuss the large-scale issues concerning the fate of human, nature, and society as a collective. The research topic’s practical significancelies in examining Kazakh novels that address crucial issues like safeguarding the ecological environment and preserving the green earth, which directly impact the destiny and future of humanity. It also aims to highlight their role in advancing societal development, elevating human values, and safeguarding our spiritual heritage. The research method involves mentioning the names of Kazakh novels that specifically and indirectly focus on the topic of human and natural ecology and summarizing their common features. The article also employed research methods such as analysis, comparison, and discussion. The novelty of the research result: Here are some relevant points. First, in the article, the core topic of the problem of human and natural ecology, which is common to all humanity in modern Kazakh novels, was highlighted. Second, analyzing the three characters, Zhadiger, Pakizat and Azim, which reveal the actual idea of the novel “The Last Duty,” the writer’s stylistic features and skillful aspects were also mentioned during the analysis of the character image through deep psychological analysis, landscape description, clear image, and artistic language, and theoretical conclusions and analyses were presented.