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.

With the purpose of identifying the characteristics of variation in fruit size and seed production (potential and efficiency) of Cedrela odorata L. between sites and progenies established in the ejido La Balsa, municipality of Emiliano Zapata, Veracruz, fruits were harvested from 20 trees in February 2013, preserving the identity of each one. Fruit length and width were measured, seed was extracted and developed and aborted seeds were counted to calculate Seed Production Potential (SPP) and Seed Efficiency (SE). The results showed significant differences between sites and between progenies and for fruit length between sites. The mean values found were: 32.52 mm (fruit length), 18.73 mm (fruit width), 39.9 seeds per fruit (SPP) and 57.51% (SE). The seed of this species for its use should be selected taking into account the production characteristics of crops and outstanding individual trees, in addition, due to the current regulatory restrictions on seed collection, the establishment of trials and plantations for germplasm production is a viable option for forest management of the species.

The direct expansion heat pump with solar energy is an energy conversion system used for water heating applications, air heating for air conditioning buildings, water desalination, solar drying, among others. This paper reviews the main designs and analysis of experiments in order to identify the fundamental objectives of any experiment which may be: to determine the factors that have a significant influence, to obtain a mathematical model and/or to optimize performance. To achieve this task, the basic and advanced configuration of this system is described in detail in order to characterize its thermal performance by means of energy analysis and/or exergy-based analysis. This review identifies possible lines of research in the area of design and analysis of experiments to develop this water heating technology for industrial applications.

The ultimate objective of the study was to investigate the effects of being landlocked on the living standards in Sub-Saharan African (SSA) countries from 1991 to 2019. Adopting the two-step estimation technique of System GMM (generalized method of moments), the study found that being landlocked has a negative and significant effect on the living standards in SSA countries when using GDP per capita as the living standard measure. Moreover, the historical living standard experiences of SSA countries have a positive and significant influence on the current living standard level. In addition, the population growth rate has a positive and significant effect on the living standards in SSA countries. On the other hand, the official exchange rate, broad money as a percentage of GDP, and inflation have a negative and significant effect on the living standards in SSA countries. Generally, the estimated result reveals the existence of a significant variation in the living standards in landlocked and coastal SSA countries. This study suggests that regional integration between landlocked and transit countries should be improved to minimize entry costs and increase access to global markets for landlocked countries. We argue that this study is of interest to landlocked and coastal countries to increase trade integration and promote the development of both groups, and it will contribute to the scarce empirical evidence.

Heat removal has become an increasingly crucial issue for microelectronic chips due to increasingly high speed and high performance. One solution is to increase the thermal conductivity of the corresponding dielectrics. However, traditional approach to adding solid heat conductive nanoparticles to polymer dielectrics led to a significant weight increase. Here we propose a dielectric polymer filled with heat conductive hollow nanoparticles to mitigate the weight gain. Our mesoscale simulation of heat conduction through this dielectric polymer composite microstructure using the phase-field spectral iterative perturbation method demonstrates the simultaneous achievement of enhanced effective thermal conductivity and the low density. It is shown that additional heat conductivity enhancement can be achieved by wrapping the hollow nanoparticles with graphene layers. The underlying mesoscale mechanism of such a microstructure design and the quantitative effect of interfacial thermal resistance will be discussed. This work is expected to stimulate future efforts to develop light-weight thermal conductive polymer nanocomposites.

We investigate the impact on intertemporal distribution caused by a change of policy from tax to deficit financing of public investment, using a simple theoretical framework which combines the one-period McGuire-Olson economy with the conventional long-run Solow economy. This theoretical framework provides a simple way to highlight some significant interdependencies between private and public investments as well as the negative impact of taxation on aggregate productivity, and to trace some possible transmission mechanisms between deficit financing policies and the long-run path of consumption per head. The main tentative (theoretical) result is that although under fairly acceptable assumptions the likely impact of a deficit financing policy is to benefit the present at the expense of the future, under equally acceptable assumptions concerning the possibility of an excessive macro private saving–investment propensity, and/or of a significant productivity loss due to the excess burden of taxation, the adverse intertemporal distributional impact of deficit financing might become negligible, or even disappear altogether.