Due to the lack of clear regulation of management accounting at the state level in Russia, the authors conducted a study based on an analysis of information sources, an expert survey on their reliability, and a case method, which resulted in a reporting form compiled for the production process of an agro-industrial enterprise (grain products) as part of inter-organizational company cooperation. The developed management reporting system (composed of eight consecutive stages: standard reports, specialized reports, itemized query reports, notification reports, statistical reports, prognostic reports, modeling results reports, and process optimization reports), on one hand, allows solving a set of tasks to increase the competitiveness of Russian agro-industrial enterprises within the framework of inter-organizational management accounting. On the other hand, the introduction of ESG principles into the management reporting system (calculation of the environmental (E) index, which assesses the company’s impact on the natural ecosystem and covers emissions and efficient use of natural resources in the agricultural production process) increases the level of control and minimizes the risks of an unfair approach of individual partners to environmental issues.

Mr. Tao Xingzhi said: game is a way for children to understand the world, is one of the means of education to children. Game is the basic activity of kindergarten, for children, game is "play", "play" is the pronoun of the game, "play" can make children happy, meet their needs, development, children are living in play, learning in play, growing up in play. Outdoor autonomous game activities are an indispensable part of the kindergarten curriculum system. This paper starts from "combing - self-analysis, facing the problem; Action -- planning and enriching the region; In terms of research -- organization, implementation and continuous adjustment, this paper expounds the experience of using the existing resources of Jinma Kindergarten to reform and attempt children's outdoor autonomous games in the course of curriculum gamification construction.

The mining sector faces a complex dilemma as an economic development agent through social upliftment in places where mining corporations operate. Resource extraction is destructive and non-renewable, making it dirty and unsustainable. To ensure corporate sustainability, this paper examines the effects of knowledge management (KM), organizational learning (OL), and innovation capability (IC) on Indonesian coal mining’s organizational performance (OP). We used factor and path analysis to examine the relationships between the above constructs. After forming a conceptual model, principal component analysis validated the factor structure of a collection of observed variables. Path analysis examined the theories. The hypothesized framework was confirmed, indicating a positive association between constructs. However, due to mining industry peculiarities, IC does not affect organizational performance (OP). This study supports the importance of utilizing people and their relevant skills to improve operational performance. The findings have implications for managers of coal mining enterprises, as they suggest that KM and OL are critical drivers of OP. Managers should focus on creating an environment that facilitates knowledge sharing and learning, as this will help improve their organizations’ performance.

This study aims to develop a framework that helps organizations to fulfill their environmental and social responsibility amid constraints in selecting which stakeholders’ interest comes first and the essential to have an evolved strategic planning that can accommodate broader systemic planning and practice that will yield authenticity in business sustainability with components of environmental worldview of its leaders and organizational learning in the framework. This research uses the method of literature review with the data from interviews and content analysis of the report from one organization that has successfully implemented social and environmentally friendly practices. Based on an in-depth review of literatures on worldview, organizational learning, and strategic planning, and with empirical study from one organization, a conceptual framework by combination of the existing concepts is produced to enable an integration of theories in a range of possible actions for organizations to achieve sustainable development. The result from this research’s framework will allow further study to be carried out in the future to verify associations between existing concepts or variables within the framework, and to produce next empirical results in supporting those theories being reviewed in this paper.

With the development of college education and the increasing demand of students' comprehensive quality training, the second classroom in colleges and universities has attracted much attention as an important form of education. The purpose of this study is to investigate and analyze the development of the second classroom in colleges and universities, and put forward corresponding countermeasures and suggestions. Through mixed research methods, including questionnaire survey, interview and literature research, we have a comprehensive understanding of the type and quantity of college second classroom projects, student participation, project quality and effectiveness, and organization and management. On this basis, we put forward a series of targeted countermeasures and suggestions, including strategies and measures to improve student participation, suggestions to improve the quality and effect of the project, and optimize the program of organization and management. The results of this study have important theoretical and practical significance for universities to improve the level of the second classroom and promote the all-round development of students.