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.

The main objective of the study was to examine factors that influence employee performance in general and, more specifically, in public enterprises. The research approach was qualitative, with an in-depth literature review and content analysis. The findings of the study reflect that some factors have a positive and some have a negative influence on employee performance. The study also shows a significant relationship between factors and employee performance, which in turn has a multiplier effect on employee development. Recommendations include the need to provide resources for employee training and development, and the strategic aims and objectives of public enterprises should be aligned with the training and development programs.

Magnetite magnetic nanoparticles (MNP) exhibit superparamagnetic behavior, which gives them important properties such as low coercive field, easy superficial modification and acceptable magnetization levels. This makes them useful in separation techniques. However, few studies have experimented with the interactions of MNP with magnetic fields. Therefore, the aim of this research was to study the influence of an oscillating magnetic field (OMF) on polymeric monolithic columns with vinylated magnetic nanoparticles (VMNP) for capillary liquid chromatography (cLC). For this purpose, MNP were synthesized by coprecipitation of iron salts. The preparation of polymeric monolithic columns was performed by copolymerization and aggregation of VMNP. Taking advantage of the magnetic properties of MNP, the influence of parameters such as resonance frequency, intensity and exposure time of a OMF applied to the synthesized columns was studied. As a result, a better separation of a sample according to the measured parameters was obtained, so that a column resolution (R_s) of 1.35 was achieved. The morphological properties of the columns were evaluated by scanning electron microscopy (SEM). The results of the chromatographic properties revealed that the best separation of the alkylbenzenes sample occurs under conditions of 5.5 kHz and 10 min of exposure in the OMF. This study constitutes a first application in chromatographic separation techniques for future research in nanotechnology.

Objective: To study the growth, accumulation and soil nutrient content of each overseeded species under different interharvesting intensity treatments of Eucalyptus, and to explore the best re-cultivation method suitable for mixed overseeded species after Eucalyptus interharvesting. Methods: In Guangxi state-owned Qipo forest, Eucalyptus tailorii with different planting densities (DH32-29) were mixed with Castanopsis hystrix, Mytilaria laosensis and Michelia macclurei, and four different treatments (CK, LT, MT and HT) were established for re-cultivation of Eucalyptus near-mature forests with different logging intensities, and the differences in growth conditions and soil physicochemical properties of each species were analyzed. Results: (1) As the proportion of Eucalyptus allocation decreased, the growth of Eucalyptus diameter at breast height, tree height and individual wood volume could be promoted; the growth of the three parameters of HT and MT Eucalyptus were significantly different from LT and CK. (2) The average wood volume per plant of the set species in the CK and LT treatments was Mytilaria laosensis > Michelia macclurei > Castanopsis hystrix, while in the MT and HT treatments it was Mytilaria laosensis > Castanopsis hystrix > Michelia macclurei. (3) The differences in soil aeration, total saturated water holding capacity, capillary water holding capacity, and field water holding capacity in soil layers of different depth varied. In the same soil layer, soil aeration, total porosity and capillary porosity were HT > CK > LT > MT; saturated water holding capacity and capillary water holding capacity were HT > CK > LT > MT, while field water holding capacity was CK > HT > LT > MT. (4) Organic matter, pH, total nitrogen, total phosphorus, total potassium, fast-acting nitrogen, fast-acting phosphorus, and fast-acting potassium changed with varying soil depth in each treatment.

Small and medium-sized enterprises as the main body of Chinese enterprises should be an important driving force for China's economic development. However, the problems of salary management faced by small and medium-sized enterprises are increasingly hindering their own survival and development. Whether it is standing on the position of the enterprise or the workers, the pay problem is that they are more concerned about the problem, while the remuneration is also an indispensable modern means of competition and incentives. Salary management is not only indispensable content of enterprise human resources, but also the establishment of modern enterprise system, and optimization of the allocation of social resources requirements. Enterprise salary management operation flexibility or not, directly affect the production and operation management, which will affect the long-term development of enterprises. This paper analyzes the problems of salary management in small and medium-sized enterprises (SMEs), such as unreasonable pay system, lack of forward-looking management system, and so on, and analyzes and discusses their own countermeasures.

In the new century, the traditional model of enterprise human resource management is facing the challenge of the times, improving the human resource management of enterprises, and must innovate the concept of enterprise human resource management. After the 1950s, some economists established the theory of human capital, not only can more effectively explain the problems of modern social economic growth, but also on the enterprise's human resources management contribution to a positive impact. This paper introduces the concept of human capital and human capital investment into enterprise human resource management, which opens up a new perspective for enterprise human resource management. In this paper, we will first define the characteristics of human capital and the main body of human capital investment, and then analyze the meaning of various human resource management behaviors from the perspective of capital investment, estimate their benefits, costs and risks, and finally use scientific means to establish investment decision model and risk control mechanism, to maximize the effectiveness of human resources, so that the management behavior of enterprise's human can bring more revenue for the enterprises, thereby enhancing the competitiveness of enterprises. At present, the scientific operation of human resources is the key to the healthy development of enterprises.