This study provides a comparative analysis of Environmental, Social, and Governance (ESG) ratings methodologies and explores the potential of eXtensible Business Reporting Language (XBRL) to enhance transparency and comparability in ESG reporting. Evaluating ratings from different agencies, the research identifies significant methodological inconsistencies that lead to conflicting information for investors and stakeholders. Statistical tests and adjusted rating scales confirm substantial divergence in ESG scores, primarily due to differing data categories and indicators used by rating firms. Using a sample of 265 European companies, the study demonstrates that individual ESG agencies report markedly different ratings for the same firms, which can mislead stakeholders. It proposes that XBRL based reporting can mitigate these inconsistencies by providing a standardized framework for data collection and reporting. XBRL enables accurate and efficient data collection, reducing human error and enhancing the transparency of ESG reports. The findings advocate for integrating XBRL in ESG reporting to achieve higher levels of comparability and reliability. The study calls for greater regulatory oversight and the adoption of standardized taxonomies in ESG reporting to ensure consistent and comparable data across sectors and jurisdictions. Despite challenges like the lack of a standardized taxonomy and inconsistent adoption, the research contends that XBRL can significantly improve the reliability of ESG ratings. In conclusion, this study suggests that standardizing ESG data through XBRL could provide a viable solution to the unreliability of current ESG rating scales, supporting sustainable business practices and informed decision making by investors.

Choosing a university is a crucial decision for each field of study, as it significantly influences the quality of graduates. An important factor in this decision is the university’s annual benchmark scores. The benchmark score represents the minimum score required for admission. This study evaluates the benchmark scores in the logistics sector for several prominent universities in Vietnam during the period 2021–2023. The research process utilized data on the benchmark scores for the years 2021, 2022, and 2023. The weights of these benchmark scores were calculated using the Rank Order Centroid (ROC) method, and the Probability method was employed to compare the benchmark scores of the universities. The analysis identified C3 as the criterion with the highest importance, while U3 emerged as the top-ranked alternative. The two-stage comprehensive sensitivity analysis revealed that universities consistently ranked high or low regardless of the method used to calculate benchmark score weights or the method employed for ranking. Additionally, the smallest weight change that affected the overall Probability ranking was 4.61%. This study provides significant guidance for students in selecting a university for logistics studies and serves as a foundational reference for universities to assess their capabilities in logistics education, thereby fostering healthy competition among institutions.

This research aims to solve the research problems regarding the most important value of an object in the form of the wedangan phenomenon. This research objectives to expose the superiority of the communities’ food consumption tradition in the form of wedangan. This research belongs to a qualitative study and uses ethnomethodology as an initial approach. It is because the initial data findings are in the form of an indexical conversation that explicitly refers to the concept of wedangan. The concept refers to wedangan in real life, which is in the form of eating and drinking activities while chatting. The research findings are: 1) the most profound structure of wedangan’s tradition is food provision and food eating; 2) wedangan accommodates three forms (food stall, street food, and restaurant); 3) wedangan also accommodates three food values (delightful, useful, and meritorious); and 4) there is an egalitarian consumption pattern in wedangan, people regardless their social class visiting the same place, eat the same food, being simple and be ordinary (or usually we call it as food marriage). Wedangan is a social activity with advantages from a social, economic, and political perspective. Therefore, this phenomenon requires more serious attention from the government.

The application of quality management methods and tools is an important prerequisite for the success and performance increase of manufacturing enterprises. The paper deals with the application of methods and tools of quality management (MTQM) in manufacturing enterprises. The paper aims to analyze whether there is a relationship between the application of MTQM and the size of enterprises, the use of MTQM, and the performance of enterprises measured through the achieved profit. It also analyzes the impact of MTQM on the agility of manufacturing enterprises measured through the decrease in sales expressed in revenues during the pandemic period. The paper presents the results of the research which was conducted between 2020–2022. Several statistical tools such as the Chi-square goodness-of-fit test, Pearson’s chi-square test, and contingency analysis were used to evaluate the different analyses as well as the representativeness of the sample. Based on the results, it can be concluded that there are differences in the use of MTQM and the size of the enterprise as well as the performance of the enterprises. At the same time, the hypothesis that enterprises using a wider range of quality management methods and tools have a higher potential to adapt to unexpected market changes was also confirmed.

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 research introduces a novel framework integrating stochastic finite element analysis (FEA) with advanced circular statistical methods to optimize heat pump efficiency under material uncertainties. By modeling directional variability in thermal conductivity using both uniform and Von Mises distributions, the study highlights the superiority of the Von Mises distribution in providing consistent and efficient thermal performance. The Von Mises distribution, known for its concentration around a mean direction, demonstrates a significant advantage over the uniform distribution, resulting in higher mean efficiency and lower variability. The findings underscore the importance of considering both stochastic effects and directional consistency in thermal systems, paving the way for more robust and reliable design strategies.