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.

To investigate the possible role of arbuscular mycrrhizal fungi (AMF) in alleviating the negative effects of salinity on Stevia rebaudiana (Bert.), the regenerated plantlets in tissue culture was transferred to pots in greenhouse and inoculated with Glomus intraradices. Salinity caused a significant decrease in chlorophyll content, photosynthesis efficiency and enhanced the electrolyte leakage. The use of AMF in salt –affected plants resulted in improved all above mentioned characteristics. Hydrogen peroxide and malondialdehyde (MDA) contents increased in salt stressed plants while a reduction was observed due to AMF inoculation. CAT activity showed a significant increase up to 2 g/l and then followed by decline at 5 g/l NaCl in both AMF and non-AMF treated stevia, however, AMF inoculated plants maintained lower CAT activity at all salinity levels (2 and 5 g/l). Enhanced POX activities in salt- treated stevia plants were decreased by inoculation of plants with AMF. The addition of NaCl to stevia plants also resulted in an enhanced activity of SOD whilst, AMF plants maintained higher SOD activity at all salinity levels than those of non-AMF inoculated plants. AMF inoculation was capable of alleviating the damage caused by salinity on stevia plants by reducing oxidative stress and improving photosynthesis efficiency. 

The performance of Public Enterprises (PEs) in Namibia has been a long and contentious issue, clamored by continuous bailouts in the face of constant poor performance. The trend of financial bailouts to PEs in Namibia over the years has attracted increased attention into the dynamics of poor PE performance and their fiscal burden on the state. The Namibian government has taken active steps in cutting on PE bailouts and demanding improved performance or face closure. By looking at recent developments in the governance of PEs in Namibia, the purpose and objective of the current study is to analyze whether the current stance and trajectory of government decisions spells a post-honeymoon period in which poor performing PEs will ‘wither and survive or die’ if they do not improve their sustainability index by not relying on financial bailouts. This analysis is aided by the insights provided by the stakeholder, institutional and principal-agent theories. Through the qualitative research method, this study finds that the Namibian government has taken a new attitude and approach in which it will no longer blindly accept and tolerate the poor performance of PEs through continuous bailouts as seen in the past. PEs that are withering will now either survive (through reforms) or die (through liquidation or dissolution).

This study explores relationships of prosocial rule-breaking (PSRB) on employee well-being in the hospitality industry. The study integrates the dynamics such as employee engagement as a mediator, emotional intelligence, and job autonomy as moderating variables. It offers insights into complex dynamics shaping employee behavior and well-being of hospitality industry. The data was collected through structured questionnaire form hospitality sector. The results showed significant positive relations between PSRB, employee engagement, and well-being. Emotional intelligence appeared as a moderator, escalating the relationship between PSRB and employee engagement. Job autonomy also escalating the relationship as moderator between employee engagement and well-being.

The initiation of tapering, sparked by heightened inflation in the United States, reverberates across global markets, with notable implications for Indonesia. This study delved into the nuanced impact of tapering on Sharia-compliant stocks in both Indonesia and Malaysia. The rationale behind selecting Sharia stocks for analysis lies in their composition, featuring companies boasting low debt-to-asset and equity ratios, thereby positing robust resilience in the face of the Federal Reserve’s implementation of tapering. Employing a time series dataset with a weekly sampling period spanning from January to September 2022, the analysis adopted the Error Correction Model (ECM) within a multiple regression framework to circumvent potential spurious regression pitfalls. The results of this study indicate that the impact of tapering off policy in Indonesia has a positive impact in the short term and long term, while in Malaysia it tends to be insignificant in the short term and has a positive impact from the US 10-year bond yield variable and a negative impact from US 1-Year Treasury Bills. This result is interesting because it differs from the general theory. The causal factors include the agility of the Indonesian central bank in maintaining the benchmark interest rate spread with the Fed, the economic stability of both countries, and the increasing trend of coal, with Indonesia being one of the largest producers of the commodity. Investors, in navigating these intricate dynamics, may find strategic insights derived from this research invaluable for shaping their investment decisions. while government policymakers may use them as a reference for shaping policies related to Sharia stock investments, including the incorporation of artificial intelligence.

In the realm of evolving e-commerce sales channels, the e-commerce sale of agricultural products has become a vital avenue for cherry farmers. However, a notable discrepancy exists between the intentions and actual behaviors of cherry farmers regarding e-commerce participation. In this study, binary logistic regression and interpretive structural model were used, and the cherry producing area of Yantai City, Shandong Province, China, was taken as the study area, and a total of 501 actual valid questionnaires were returned, and the validity rate of the questionnaires was 95.1 per cent. The results of the study show that the deviation of cherry farmers’ willingness and behavior is mainly affected by age, frequency of online shopping, whether to participate in e-commerce training, and whether to join a cooperative in farmers’ individual characteristics, revenue expectations and profit expectations in behavioral attitudes, government publicity and neighborhood effects in subjective norms, e-commerce use in perceived behavioral attitudes, the number of agricultural population in household resource endowment and logistics costs and e-commerce training in external scenarios Impact. On this basis, the 11 influencing factors are analyzed in depth and three transmission paths are analyzed. The study further proposes recommendations to enhance the translation of cherry farmers’ e-commerce intentions into action, such as bolstering e-commerce promotion, increasing the frequency of training, improving supporting infrastructure, and reducing logistics costs.