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 decentralization of the NHIS’s implementation to states intended to hasten progress towards universal health coverage, has not effectively addressed healthcare disparities, particularly in Lagos State. The implementation of the Lagos State Health Insurance Scheme appears to perpetuate structural violence, evident in increased out-of-pocket expenses, discrimination based on insurance type, and substandard healthcare delivery. The study therefore examined how structural violence has affected the policy outcomes of the Lagos State Health Insurance Scheme, with a specific emphasis on junior officers in grade level 01–07 in five selected ministries situated within Lagos State. Both primary and secondary data were collected using questionnaire, interview and literature search. Data gathered were analysed statistically and thematically. The findings of the study indicate that the policy outcome of the scheme has been adversely affected by structural violence, resulting in dissatisfaction, compensation claims for unresolved health issues and a shift in health insurance providers among enrolled junior officers.

This paper contributes to the understanding of how flexibility in the number of members in a decision-making committee in a multistage project can enhance the accuracy and efficiency of the decisions taken. While most projects typically employ a fixed number of decision makers, the paper demonstrates the advantages of adjusting the committee size according to the project’s varying complexity at different phases of the project. In particular, we show that allowing for flexibility in the size of a committee increases the likelihood of reaching a correct decision under the unanimity rule. We analyze this issue when the decision maker’s competence is independent of the state of nature and when it is not. The results are compared to those under the simple majority rule.

The contraction of manufacturing economic activity in Latin American countries has been affected by the health crisis in the last few years. This phenomenon has negatively impacted the Latin American countries’ economies. In order to evaluate the impact of the manufacturing economy, this research integrates the impact of Foreign Direct Investment (FDI) on the growth of the Ecuadorian manufacturing sector, from 1981 to 2019, considering the role of the state through public spending using cointegration. The results are not consistent considering the empirical framework used; thus, FDI has a negative and significant influence on the manufacturing sector. Also, the manufacturing sector has a strong relationship with FDI in the short run and a less significant one in the long run. The results presented in this research suggest promoting domestic and FDI in the manufacturing sector, not only towards overexploited and monopolized sectors such as mining and telecommunications.

Using multiple evaluation methods and systems give a comprehensive assessment. A computer-based multiple-choice assessment system was designed, implemented, posted online, and used to assess students as part of their final evaluation marks for a discipline. The online system of evaluation was intended to be used multiple times for evaluating the assimilation degree of a specific course at the end of the course. The data recorded for the period 2017–2023 with about 1400 distinct users were used to analyze the performance of the evaluation system. The system worked fine and a slight modification of it served well on remote evaluation during COVID-19 period. However, the upturn of mobile phone applications requires the creation of a system adapted to the new virtual reality.

The article addresses the issue of educational development policy in Ukraine: the main trends and ways, means, technologies of their implementation. It has been observed that educational policy is developing and changing under the influence of such factors as Russia’s military actions against our country, European integration and globalisation. It has been taken into account that globalisation trends in the world integration, according to which globalisation processes should be reflected not only in the foreign economic, political or technological spheres, but also, as a consequence, in the development of technologies for training future teachers. Integration of digital technologies in the educational process is one of the key tendencies in the modern educational policy in Ukraine. The characteristics of the most used technologies of augmented reality in the modern school of Ukraine have been outlined. The algorithm for displaying generalized information about a particular application was proposed, namely: payment, accessibility, language, system requirements; learning opportunities; practical value; website; video about the application. The model of the formation of future teachers’ skills to use augmented reality technologies in the process of natural sciences studying has been proposed. We consider it as a component of a holistic system of future teachers’ professional training. The conceptual basis for the development of the model is a multi-subject educational paradigm, which is considered to be open, self-developing and self-organizing, causing a fundamental change in the behavior and relationships of the educational process participants. The proposed model is implemented in the authors’ methodological system, which ensures the interconnected activities of all participants in the educational process. Its systemic factor is the goal of improving the quality of the future natural sciences teachers’ professional training by developing their skills in using AR technology. The end result is an increase in the level of future natural sciences teachers’ readiness to use AR technology in their professional activities.

Perceptions of women’s roles and leadership in urban governance vary from country to country and culture to culture. While women are represented and participate fully in political decision-making in some countries, in Togo women’s participation in local governance is still limited. The aim of this research is to analyse perceptions of women’s leadership in urban governance in the communes of greater Lomé. Specifically, the study of the influence of general perceptions of the role of women on the development of their leadership in the urban governance of greater Lomé (i) and the implications of these perceptions on the participation of women in the urban governance of greater Lomé (ii). Semi-structured interviews were conducted in all the town halls of the thirteen greater Lomé autonomous district communes with 222 women and 162 men, i.e., a total of 384 people. The corpus created from the interviews, which were transcribed in their entirety, was analyzed using the theory of social dominance developed by Sidanius and Pratto to explain power relations and inequalities between social groups. The results show that perceptions of women’s participation in urban governance vary and are generally associated with several significant implications. The general perception is that women are not as competent or legitimate as men in political and administrative leadership roles. However, there is a growing recognition of the value of gender diversity in urban governance, with a growing awareness of the importance of including women in decision-making processes. From the point of view of the significant implications of perceptions, positive perceptions favor increased representation of women, innovation, and creativity, strengthening legitimacy, reducing inequalities, and presenting women as positive role models in urban governance.

Contract workers are the direct victims of casualization but beyond that, the effects they suffer transcend to their families and the larger society. The study examined the effects of casualization on the contract workers of banks in Sokoto, Nigeria. The primary methods of gathering data for the study were in-depth and key informant interviews, with sixty individuals who were specifically chosen. Following content analysis, the gathered data were presented narratively with verbatim quotations. According to the study, there are a number of negative effects of casualization, such as low wages that contribute to a low standard of living and the inability of employees and their families to adequately meet their basic needs, the arbitrary termination of casual employees without cause, and the lack of a claim for work-related injuries or diseases in the event of an accident or death. The overall inference is that the temporary employees are working in appallingly subpar conditions. The study suggests that in order to raise the living standards of their temporary employees, banks should provide welfare packages. Additionally, because inflation is on the rise, contract employees’ compensation should be reviewed upward.