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.

This study aims to identify factors related to the impact of social capital on happiness among multicultural families using the 2019 Community Health Survey, which represents the South Korean population. The study utilized data from the 2019 Korea Community Health Survey, and the study participants, aged 20 years or older, included 3524 members of multicultural families from a total of 229,099 adult households. The study found a significant difference in happiness scores across different age groups (t = 57.00, p < 0.01). Based on the median value of happiness, significant relationships were found with the independent variables: Physical Environment of Trust (t = −5.13, p < 0.001), Social Networks (t = −5.51, p < 0.001), and Social Participation (t = −5.47, p < 0.001). Happiness was found to have a positive correlation with the Physical Environment of Trust (r = 0.12, p < .001), Social Participation (r = 0.11, p < 0.001), and Social Network (r = 0.13, p ≤ 0.001). In contrast, Age (r = −0.13, p ≤ 0.001) and Stress (r = −0.14, p ≤ 0.001) showed negative correlations with happiness (r = 0.57, p < 0.001). The analysis identified a positive community physical environment (t = 3.85, p < 0.01), increased social networks (t = 4.27, p < 0.01), and higher social participation (t = 6.88, p < 0.01) as significant predictors of happiness. This model suggests that the explanation power is 15%, which is statistically significant (R² = 0.15, F = 57.72, p < 0.001). This study highlights the influence of social capital on the happiness of multicultural families living in Korea. Given the increasing number of multicultural families in the country, strategic interventions aimed at enhancing social networks and participation are necessary to promote their happiness.

Humanity is currently facing several global problems, such as global warming, air pollution, water pollution, deforestation, desertification, and land degradation, which are connected to the consequences of negative human activity. One of the possible and effective institutional tools for environmental protection is the environmental education of the general population. It is a relatively well-known and used environmental protection policy tool that governments of all developed countries have in their instrument mix. This qualitative analysis assigned itself the task of investigating whether the ability of environmental education can be affected by certain neuropsychological diseases in addition to thinking about the psychology of environmental education at large. To fulfill this main task, the authors asked themselves the following research questions: 1st—Is pedagogical psychology identical and applicable in the case of environmental education? And 2nd—What effect do some neuropsychological disorders have on the ability of environmental education? Based on the study, analysis, selection, and comparison of current professional scientific works obtained from the research activities of current researches on this topic, it is possible to accept the premise that the psychology of environmental education is basically the same as the general psychology of education and that neuropsychological diseases do indeed affect the ability of environmental education similarly to scholarly education. The main benefit of this qualitative review is the originality of the survey. There are no relevant and credible publications on the chosen topic, i.e., on the influence of selected neuropsychological diseases on the ability of environmental education of the population, to be found in the representative databases. Due to the importance of environmental education of the population, as one of the basic tools of environmental protection, the knowledge gained can gradually be incorporated into the politics, psychology, and didactics of education, to improve the technique of environmental education.

Hospital waste containing antibiotics is toxic to the ecosystem. Ciprofloxacin is one of the essential, widely used antibiotics and is often detected in water bodies and soil. It is vital to treat these medical wastes, which urge new research towards waste management practices in hospital environments themselves. Ultimately minimizes its impact in the ecosystem and prevents the spread of antibiotic resistance. The present study highlights the decomposition of ciprofloxacin using nano-catalytic ZnO materials by reactive oxygen species (ROS) process. The most effective process to treat the residual antibiotics by the photocatalytic degradation mechanism is explored in this paper. The traditional co-precipitation method was used to prepare zinc oxide nanomaterials. The characterization methods, X-Ray diffraction analysis (XRD), Fourier Transform infrared spectroscopy (FTIR), Ulraviolet-Visible spectroscopy (UV-Vis), Scanning Electron microscopy (SEM) and X-Ray photoelectron spectroscopy (XPS) have done to improve the photocatalytic activity of ZnO materials. The mitigation of ciprofloxacin catalyzed by ZnO nano-photocatalyst was described by pseudo-first-order kinetics and chemical oxygen demand (COD) analysis. In addition, ZnO materials help to prevent bacterial species, S. aureus and E. coli, growth in the environment. This work provides some new insights towards ciprofloxacin degradation in efficient ways.

The global economic recession has caused pessimism in terms of prospects of sales recovering in the future. The present study is an attempt to investigate the cost stickiness behavior by focusing on specific characteristics of companies. The research was done through documentary analysis and access to quantitative data, with the use of statistical methods for analysis as panel data. The statistical population of the actual study included all companies listed on the India stock exchange from 2017 to 2021. They were selected after screening 128 listed companies. The regression method was used to examine the relationship between variables and to present a forecast model. The results of testing the first hypothesis showed that companies’ costs are sticky and according to the results of this hypothesis, an increase in costs when the level of activity increases is greater than the level of reduction in costs when the volumes of the activities are decreased. The results of the second hypothesis showed a remarkable relationship between the cost stickiness and specific characteristics of companies (size, number of employees, long-term assets, financial leverage, and accuracy of profits forecast). Based on the third hypothesis, there is a notable difference between cost stickiness at different levels of specific characteristics of companies. Therefore, the results show that environmental uncertainty such as COVID-19, increases cost stickiness.

Sustainable ocean tourism is required to establish a balance between the environmental, economic, social and cultural aspects of ocean tourism development. Sustainable ocean tourism also contributes to local and national economies, enhancing the quality of social life and protecting the ecology. Sustainable ocean tourism expands the positive contribution of tourism to biodiversity conservation and poverty reduction and aims to attain the common goals of sustainable developments for ocean tourism. Sustainable ocean tourism is possible due to the roles of regulators and private and government institutions. Government policies, regulations and guidelines play vital roles towards achieving the sustainability of ocean tourism. However, the role of institutions also cannot be ignored, which provide support in the innovation of technologies and the implementation of policies. The paper targets to investigate the roles of regulations, policies and institutions in the sustainability of ocean tourism. A primary online survey on the perception of tourism experts was conducted for this study using Google Forms. The tourism experts were invited from all over the world to participate in the survey. The study received a total of 33 responses, out of which only 30 valid responses were considered. Using the Tobit regression model, the study found that, while regulations in India relative to foreign countries significantly boost the sustainability of ocean tourism, government policies and public institutions in India relative to foreign countries remain insignificant in predicting the sustainability of ocean tourism. Therefore, government policies and public institutions in India need to be revised and reformulated to make them important drivers of the sustainability of ocean tourism.