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 study aimed to evaluate the impact of investors on the development of health and hospitality tourism in Kosovo. The study involved 50 investors from various hotel and healthcare companies. The guerrilla method was used for the methodology of this study. In this study, a semi-standardized instrument was used which measures the impact of investors in the development of health and hospitality tourism. The findings of this study have shown that there is a significant correlation between the investments made by investors and the development of health and hospitality tourism in Kosovo. Also, from the findings of the study, we understand that the male gender achieves a higher average of investments than the female gender in health and hotel tourism in Kosovo than the female gender. Finally, the findings of this study and the practical significance of these findings are discussed and recommendations are given regarding the findings of the study.

The article examines the modern vectors of implementation of measures to achieve results in the field of Sustainable Development Goals (SDGs), both at the level of national priorities and at the level of Central Asian countries. The purpose of this study is a multidimensional analysis of actions that make it possible to develop solutions to stabilize the environmental situation in Central Asian countries based on global international trends. The scientific novelty of the research lies in the integrated use of thematic modeling methods, as well as sociological surveys used to improve the efficiency of business processes in the field of environmental protection. The methodological basis for conducting a comparative assessment of the impact of environmental policy instruments used on regional development is the concept of sustainable development. In conclusion, conclusions are drawn about the need to develop effective mechanisms for the implementation of environmental policy in the studied countries.

High-quality development in China requires higher vocational education, scientific and technological innovation, and sustainable economic development. The spatial distribution patterns of these factors show higher levels in the east and coastal areas compared to the west and inland regions, emphasizing the need for coupling coordination with the social economy. This study examines the impact of sustainable economic development on the coupling coordination degree using the spatial Durbin model. The results show a positive promotion and spillover effect, with regional variations. The main factors affecting the difference in coupling coordination are the amount of technology market contracts, fiscal expenditure on science and technology, patent application authorizations, tertiary industry output value, and the number of R&D institutions. According to the grey prediction model, the coupling coordination degree is expected to increase from 2022 to 2025, but achieving primary coordination may still be challenging in some areas. Therefore, strategies that utilize regional characteristics for coordinated development should be developed to improve the level of coupling coordination and create a mutually beneficial environment.