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.

China is currently at a critical juncture in implementing the rural revitalization strategy, with urbanization and tourism development as crucial components. This study investigates 41 counties (cities) in the Wuling Mountain area of central China, constructing an evaluation system for the coordinated development of these two sectors. The coupling coordination degree is calculated using a combination weighting method and the coupling coordination degree model. Spatio-temporal evolution characteristics are analyzed through spatial autocorrelation, while the geographic detector explores the driving factors of spatial variation. The findings reveal a significant increase in coupling coordination between urbanization and tourism, transitioning towards a coordinated phase. Spatially, urbanization and tourism exhibit positive correlations, with high-value clusters in the southeast and northwest and low-value clusters in the south. The geographical detector identifies industrial factors as the most critical drivers of spatial variation. This study offers novel insights into the dynamics of urbanization and tourism, contributing to the broader literature by providing practical implications for regional planning and sustainable development. The results are relevant to the Wuling Mountain area and serve as a reference for similar regions globally. However, the study has certain limitations, such as regional specificity and data availability, which should be considered in the context of this research.

It is critical for urban and regional planners to examine spatial relationships and interactions between a port and its surrounding urban areas within a region’s spatial structure. This paper seeks to develop a targeted framework of causal relationships influencing the spatial structure changes in the Bushehr port-city. Hence, the study utilizes Fuzzy Cognitive Maps (FCMs), a computational technique adept at analyzing complex decision-making processes. FCMs are employed to identify concepts that act as drivers or barriers in the spatial structure changes of Bushehr port-city, thereby elucidating the causal relationships within this context. Additionally, the study evaluates these concepts’ relative significance and interrelationships. Data was collected through interviews with ten experts from diverse backgrounds, including specialists, academics, policymakers, and urban managers. The insights from these experts were analyzed using FCMapper and Pajek software to construct a collective FCM, which depicts the influential and affected concepts within the system. The resulting collective FCM consists of 16 concepts, representing the varied perspectives and expertise of the participants. Among these, the concepts of management and planning reform, economic growth of the city-port, and port development emerged as the three most central concepts. Moreover, the effects of all influential concepts on the spatial structure change in Bushehr port-city were evaluated through simulations conducted across four different scenarios. The analysis demonstrated that the system experiences the most significant impact under the fourth scenario, where the most substantial changes are observed in commercial and industrial growth and the planning of port-city separation policies.