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.
Facing the digital economy era, considerable attention is paid to the importance of understanding the fundamental impact on the information and development of blended teaching methods regarding the higher education. For this reason, the purpose of this study is to answer the challenges brought by the digital economy era, identify the effective teaching methods which would be used in English Correspondence course in the era of digital economy, aiming to form the patterns of learning, provide high motivation, strength and knowledge, and most importantly contribute to the complex competences of future working. For further research, it is expected to be able to prove that using the blended teaching methods will effectively improve students’ communication skills and learning efficiency, enhance students’ learning experience and critical thinking skills.
Online transportation is a new type of service equipped with an internet network, and its presence in Indonesia is considered a service that disrupts the transportation sector. The government is faced with a complex policy problem to regulate online transportation. This article aims to reveal the role of policy actors in the media regarding policy issues and online transportation policy solutions. This article used qualitative analysis and the NPF policy narrative framework approach. This study found that licensing issues and Permenhub were problems that the DIY and Riau governments shared. More specific problems in Riau Province are related to violence issues, and that in DIY are related to congestion problems. The policy solution recommended by policy actors to the media is to make regional level regulations that technically regulate online transportation according to the area conditions.
With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.
With the advent of the era of globalized economy, more attention should be paid to the training mode of comprehensive English literacy in colleges and universities in teaching. Therefore, how to cultivate and improve students' higher-level teaching methods in the context of ecolinguistics, so as to improve the quality of English teaching, is the current focus of English teaching in colleges and universities. By summarizing the basic concepts of ecolinguistics, this paper studies effective measures to improve the quality of linguistics teaching in colleges and universities, and comprehensively improves the quality and efficiency of English language teaching in colleges and universities under the background of ecolinguistics.
With the rapid economic growth, the concept of digital economy and sustainable development has gradually become the main task facing our country. This paper constructs the evaluation system of the development level of digital economy and the comprehensive index of regional sustainable development by the entropy weight method, uses the two-way fixed effect model to explore the influence mechanism of digital economy on the sustainable development of the Yangtze River Delta region.
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