This article examines the role and importance of logistics in tourism. Transport logistics is one of the important components in the field of tourism. The direction of logistics in tourism is the main service in the field of tourism and is inextricably linked with the provision of services to tourists in travel, excursions and tours, vehicles, tourist routes, and organizations providing transport services.

In light of the scientific and technical progress in all aspects of life, banks need a control and auditing system to protect them from the risks they are exposed to as a result of their diverse financial dealings, to reduce or avoid losses and maintain and support banks to carry out their work in a way that enables them to achieve a competitive advantage. The problem is embodied in the extent of the contribution of internal auditing in how to manage banking risks and demonstrate their effectiveness in banks. It aims to stand on the reality of internal auditing and the extent of its application in Iraqi banks, with the importance of identifying the functions of internal auditing in auditing, evaluating and following up on the efficiency and effectiveness of risk management procedures based on the risk-based auditing approach. In addition to the commitment to applying the standards, principles and guidelines issued by the Institute of Internal Auditors or issued by the International Organization for Banking Supervision that govern the performance of the internal auditor and help him identify obstacles and find solutions to support and succeed in risk management in the two banks. The research sample used the questionnaire in the practical aspect to show the effectiveness of internal auditing in managing banking risks and to come up with a number of recommendations, the most important of which are: Continuing work to enhance and develop the skills and knowledge of internal auditors by holding training courses on how to deal with banking risk management to enable them to perform their work effectively, and for banking institutions to support the components of the independence of the internal auditor to perform his work efficiently.

Digitization of agriculture is one of the urgent tasks on the agenda, which will serve to ensure high economic growth in agriculture in the future. In general, the digital economy is the use of the results of analysis of processes and the processing of large volumes of data, which allows to significantly increase the efficiency of storage, sale and delivery of various productions, technologies, equipment, goods and services, information in digital form is the main A factor of production is a calculated activity.

This study aims to test and analyze the influence of transformational leadership style, work environment, compensation, and institutional transformation on the performance of lecturers at the Mandala Institute of Technology and Science. This study uses a quantitative approach. Data analysis uses descriptive statistical analysis and inferential statistical analysis that describes a certain characteristic or feature of a phenomenon that occurs and makes conclusions or generalizations about the population based on sample data. The sample used was 48 lecturers at the Mandala Institute of Technology and Science. The results of the study indicate that compensation affects lecturer performance, while transformational leadership style, work environment, and institutional transformation do not affect lecturer performance. The implications of this study indicate that increasing compensation can significantly improve lecturer performance at the Mandala Institute of Technology and Science, so it is important for institutions to focus on fairer and more adequate compensation policies. Conversely, improvements in transformational leadership style, work environment, and institutional transformation need to be adjusted to the specific context and needs of lecturers in order to have a more significant impact on performance.

ZENODO DOI:- https://doi.org/10.5281/zenodo.14028419

In the article, the practical importance of the issue of using electronic textbooks in improving the qualifications of physical education teachers working in general secondary schools is reflected.

This article explores the priority directions for creating successful startup projects, emphasizing the importance of understanding market needs, fostering innovation, and developing a unique value proposition. It highlights the significance of building agile teams and integrating sustainable practices to attract both consumers and investors. Additionally, effective go-to-market strategies are identified as critical for enhancing customer acquisition. Through a mixed-methods approach, including surveys and interviews with entrepreneurs, the study provides actionable insights and a strategic framework for startups aiming to thrive in a competitive landscape. These findings serve as a guide for aspiring entrepreneurs seeking to navigate the startup ecosystem effectively.

The article analyzes the theoretical and practical basis of the specific features and improvement of direct and indirect tax accounting in Uzbekistan, studies the electronic software procedures for calculating and collecting taxes based on the digital economy, and defines the role and tasks of tax accounting. Conclusions and suggestions for the study are given.

This study examines the relationship between trade openness, economic growth, and the evolution of labor-intensive industries in China. Over the past few decades, China has embraced a policy of economic liberalization, significantly integrating itself into the global market. This research employs a mixed-methods approach, combining quantitative analysis of economic data with qualitative interviews from industry stakeholders, to understand how increased trade openness has influenced the performance and adaptation of labor-intensive sectors. Findings indicate that while trade openness has spurred economic growth and expanded export opportunities, it has also posed challenges for labor-intensive industries, including rising competition and labor cost pressures. The study highlights the need for strategic policy interventions to enhance the resilience of these industries amidst changing economic dynamics. By identifying the key factors that contribute to the sustainability of labor-intensive industries, this research aims to provide insights for policymakers seeking to balance growth and stability in China’s evolving economic landscape.

The article talks about the development of digitalization in tourism. The authors note the motives of the tourism market entities in the use of digital technologies. It was noted that digitalization is a new form of communication between producers and consumers of tourism services, which will become a source of competitive advantages for tourism organizations.

A discussion of the research undertaken by Omolara Adebimpe Adekanbi which aims to provide solutions to Mexico and Nigeria’s economic and social challenges. The study conducts a thorough comparative analysis of economic growth and development trajectories in Mexico and Nigeria from 1970 to 2018. Drawing on frameworks from esteemed scholars like Amartya Sen and Paul Collier, it examines the influence of policies and economic factors such as government spending, foreign direct investment (FDI), external debt, interest rates, and welfare spending. Furthermore, the research delves into pressing societal issues, including poverty, violence, and infrastructure disparities, offering a comprehensive perspective on the socio-economic conditions in both nations. Let us dissect the new contribution of the research to the ongoing attempts to froster growth and development in Mexico as well as Nigeria.