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.

Land use or land cover (LU/LC) mapping serves as a kind of basic information for land resource study. Detecting and analyzing the quantitative changes along the earth’s surface has become necessary and advantageous because it can result in proper planning, which would ultimately result in improvement in infrastructure development, economic and industrial growth. The LU/LC pattern in Madurai City, Tamil Nadu, has undergone a significant change over the past two decades due to accelerated urbanization. In this study, LU/LC change dynamics were investigated by the combined use of satellite remote sensing and geographical information system. To understand the LU/LC change in Madurai City, different land use categories and their spatial as well as temporal variability have been studied over a period of seven years (1999-2006), by analyzing Landsat images for the years 1999 and 2006 respectively with the help of ArcGIS 9.3 and ERDAS Imagine 9.1 software. This results show that geospatial technology is able to effectively capture the spatio-temporal trend of the landscape patterns associated with urbanization in this region.

The technology of vermicomposting containing their leachates, teas and other extracts such as vermiwash as a result of earthworm action is widely applied for safe management of agricultural, industrial, domestic and hospital wastes. Remediation of polluted soils, improving crop productivity and inducing the resistance against biotic and abiotic stresses are other advantages of vermicompost derived liquids when used in agriculture. Contrary to the fact that chemical fertilizers are still widely used in agriculture, societies gradually become aware of the negative effects of these fertilizers on their health. Therefore, vermicompost derived liquids contain high amount of valuable plant nutrients which has the potential to be used as liquid fertilizer. This paper reviews the potential of vermicompost derived liquids as as an efficient combination of nutrient source of vermicompost derived liquids contributing to plant growth and acting as a deterrent to biotic and abiotic stresses.

The design of effective flood risk mitigation strategies and their subsequent implementation is crucial for sustainable development in mountain areas. The assessment of the dynamic evolution of flood risk is the pillar of any subsequent planning process that is targeted at a reduction of the expected adverse consequences of the hazard impact. This study focuses on riverbed cities, aiming to analyze flood occurrences and their influencing factors. Through an extensive literature review, five key criteria commonly associated with flood events were identified: slope height, distance from rivers, topographic index, and runoff height. Utilizing the network analysis process within Super Decision software, these factors were weighted, and a final flood risk map was generated using the simple weighted sum method. 75% of the data was used for training, and 25% of it was used for testing. Additionally, vegetation changes were assessed using Landsat imagery from 2000 and 2022 and the normalized difference vegetation index (NDVI). The focus of this research is Qirokarzin city as a case study of riverbed cities, situated in Fars province, with Qir city serving as its central hub. Key rivers in Qirokarzin city include the Qara Aghaj River, traversing the plain from north to south; the primary Mubarak Abad River, originating from the east; and the Dutulghaz River, which enters the eastern part of the plain from the southwest of Qir, contributing to plain nourishment during flood events. The innovation of this paper is that along with the objective to produce a reliable delineation of hazard zones, a functional distinction between the loading and the response system (LS and RS, respectively) is made. Results indicate the topographic index as the most influential criterion, delineating Qirokarzin city into five flood risk zones: very low, low, moderate, high, and very high. Notably, a substantial portion of Qirokarzin city (1849.8 square kilometers, 8.54% of the area) falls within high- to very-high flood risk zones. Weighting analysis reveals that the topographic humidity index and runoff height are the most influential criteria, with weights of 0.27 and 0.229, respectively. Conversely, the height criterion carries the least weight at 0.122. Notably, 46.7% of the study area exhibits high flood intensity, potentially attributed to variations in elevation and runoff height. Flood potential findings show that the middle class covers 32.3%, indicating moderate flood risk due to changes in elevation and runoff height. The low-level risk is observed sporadically from the east to the west of the study area, comprising 12.4%. Analysis of vegetation changes revealed a significant decline in forest and pasture cover despite agricultural and horticultural development, exacerbating flood susceptibility. 

Improving educational outcomes in subjects such as English and mathematics remains a significant challenge for educators and policymakers. Strategic Human Resource Management (SHRM), which aligns human resource practices with organizational goals, has proven effective in business sectors but is less explored in educational contexts, especially from students’ perspectives. Existing studies often focus on teacher development, overlooking direct impacts on student performance. This research addresses the gap by examining how SHRM influences students’ performance in English and mathematics, incorporating student feedback to assess SHRM’s effectiveness. In the quantitative study, 200 students were analyzed to explore the relationship between SHRM practices and academic outcomes. The findings indicate that SHRM significantly affects student performance, with high predictive relevance and explanatory power in both subjects. The results suggest that strategic HR practices, such as professional development, performance management, and resource allocation, are critical to academic success. These insights provide valuable implications for educators and policymakers, highlighting the importance of integrating strategic HR management into educational frameworks to enhance curriculum design and resource distribution. The study demonstrates the broad applicability of SHRM across different academic disciplines, suggesting a need for comprehensive HR strategies that focus on both teacher and student performance. Future research should explore how SHRM influences educational outcomes and identify contextual factors that moderate its impact, enhancing effective HR practices in diverse academic settings.