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 spiritual dimensions contained in New Quality Productive Forces are not only the core driving force for its vigorous development but also the key to leading it towards high-quality development. These spiritual dimensions include the scientific spirit of daring to innovate and continuous exploration, the fighting spirit of being unyielding and enterprising in the face of challenges, the collaborative spirit of being innovative and entrepreneurial in the face of challenges, and the spiritual spirit of being a good teacher. These spiritual dimensions include the scientific spirit of daring to innovate and continuous exploration, the fighting spirit of being unyielding and enterprising in the face of challenges, the collaborative spirit of advocating These spiritual dimensions include the scientific spirit of daring to innovate and continuous exploration, the fighting spirit of being unyielding and enterprising in the face of challenges, the collaborative spirit of advocating cross-disciplinary cooperation and open sharing, and the dedication of serving society and benefiting humanity. the concept of green development ensures that New Quality Productive Forces, while pursuing economic benefits, is also committed to achieving These spiritual dimensions are interwoven and complement each other, jointly constructing the spiritual core of New Quality Productive Forces. These spiritual dimensions are interwoven and complement each other, jointly constructing the spiritual core of New Quality Productive Forces and injecting it with profound moral depth and a continuous source of development momentum.

This study investigates the roles of government and non-governmental organizations (NGOs) in constructing permanent housing for disaster-affected communities in Cianjur Regency following the November 2022 earthquake. Employing a qualitative methodology, the research utilizes in-depth interviews and field observations involving local governments, NGOs, and disaster survivors. The findings highlight the government’s central role in policy formulation, budget allocation, and coordination of housing development, while NGOs contribute through community empowerment, logistical support, and ensuring participatory planning. Challenges in collaboration, such as differing objectives and resource constraints, underscore the need for enhanced synergy. The study concludes that effective partnerships among the government, NGOs, and the community can expedite the development of sustainable, safe housing tailored to local needs. Emphasis on community empowerment and integrated resource management enhances resilience to future disasters. Success hinges on strong coordination, proactive challenge management, and inclusive stakeholder engagement throughout the recovery process.

The aim of the research is to elucidate the features of the modern model of bioecomedicine and its components as a social determinant of sustainable societal development. The theoretical-methodological basis of the work was the complex use of scientific principles and a systematic approach, which determined the choice of research methods: general scientific and interdisciplinary. The concept generalized content is substantiated and the main lines of building the bioecomedicine model are characterized from the standpoint of information-structural modeling and sustainable development. Based on the structural-logical imperative, the object, subject, basic method and main concepts of this science sphere are characterized. The bioecomedicine principal idea as a social determinant of the sustainable development within a single information space is the unification of the knowledge information field of biology, ecology and medicine based on the use of the latest achievements in information technologies. It is proven that the algorithm for achieving the bioecomedicine global goal in the form of a set of principles reflects the essence of a systemic approach to solving the tasks of sustainable societal development by ensuring the system-environmental homeostasis of humans and the ecosystems that surround them.

Poverty, and especially the widening disparity between the rich and the poor, leads to social unrest that can interrupt the harmonious development of human society. Understanding the reasons for income inequality, and supporting the development of an effective strategy to reduce this inequality, have been major goals in socioeconomic research around the world. To identify the determinants of the income gap, we calculated the Gini coefficients for Chinese provinces and performed regression analysis and contribution analysis for heterogeneity, using data from 30 Chinese provinces from 2002 to 2018. We found that urbanization, higher education, and foreign direct investment in eastern China and energy in central and western China were important factors that increased the Gini coefficient (i.e., decreased equality). Therefore, paying more attention to the fair distribution of the factors that can increase the Gini coefficient and investing more in the factors that can reduce the Gini coefficient will be the keys to narrowing the income gap. Our approach revealed factors that should be targeted for solutions both in China and in other developing countries that are facing similar difficulties, although the details will vary among countries and contexts.

The article presents an analysis of the main causes and social consequences of the transformation of employment in the conditions of the transition of the world economy to post-Fordism/neoliberalism at the end of the 20th century. The author discusses the main methodological approaches to the study of this problem and also dwells in detail on the analysis of such important consequences of the transformation of the labour sphere as the increase in the vulnerability of workers’ employment, the growth of inequality, the weakening of the strength of trade unions, etc.