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.

Considering the application of the polymer electrolyte membrane fuel cell (PEMFC), the separator thickness plays a significant role in determining the weight, volume, and costs of the PEMFC. In addition, thermal management, i.e., temperature distribution is also important for the PEMFC system to obtain higher performance. However, there were few reports investigating the relation between the temperature profile and the power generation characteristics e.g., the current density distribution of PEMFC operated at higher temperatures (HT-PEMFC). This paper aims to study the impact of separator thickness on the temperature profile and the current density profile of HT-PEMFC. The impact of separator thickness on the gases i.e., H₂, O₂ profile of HT-PEMFC numerically was also studied using CFD software COMSOL Multiphysics in the paper. In the study, the operating temperature and the relative humidity (RH) of the supply gas were varied with the separator thickness of 2.0 mm, 1.5 mm, and 1.0 mm, respectively. The study revealed that the optimum thickness was 2.0 mm to realize higher power generation of HT-PEMFC. The heat capacity of the separator thickness of 2.0 mm was the biggest among the separators investigated in this study, resulting in the dry-up of PEM and catalyst layer was lower compared to the thinner separator thickness. It also clarified the effects of separator thickness of profile gases, e.g., O₂, H₂O, and current density profile became larger under the higher temperature and the lower RH conditions.

The article considers an actual problem of organizing a safe and sustainable urban transport system. We have examined the existing positive global experience in both infrastructural and managerial decisions. Then to assess possible solutions at the stage of infrastructure design, we have developed the simulation micromodels of transport network sections of the medium-sized city (Naberezhnye Chelny) with a rectangular building type. The models make it possible to determine the optimal parameters of the traffic flow, under which pollutant emissions from cars would not lead to high concentrations of pollutants. Also, the model allows to obtain the calculated values of the volume of emissions of pollutants and the parameters of the traffic flow (speed, time of passage of the section, etc.). On specific examples, the proposed method’s effectiveness is shown. Case studies of cities of different sizes and layouts are implementation examples and possible uses proposed by the models. This study has shown the rationality of the suggested solution at the stage of assessing infrastructure projects and choosing the best option for sustainable transport development. The proposed research method is universal and can be applied in any city.

Modelling and simulation have now become standard methods that serve to cut the economic costs of R&D for novel advanced systems. This paper introduces the study of modelling and simulation of the infrared thermography process to detect defects in the hydroelectric penstock. A 3-D penstock model was built in ANSYS version 19.2.0. Flat bottom holes of different sizes and depths were created on the inner surface of the model as an optimal scenario to represent the subsurface defect in the penstock. The FEM was applied to mimic the heat transfer in the proposed model. The model’s outer surface was excited at multiple excitation frequencies by a sinusoidal heat flux, and the thermal response of the model was presented in the form of thermal images to show the temperature contrast due to the presence of defects. The harmonic approximation method was applied to calculate the phase angle, and its relationship with respect to defect depth and defect size was also studied. The results confirmed that the FEM model has led to a better understanding of lock-in infrared thermography and can be used to detect subsurface defects in the hydroelectric penstock.

The comprehensiveness, practicality, and intersection of science education major determine the necessity of constructing professional laboratories. This article explores the necessity of constructing a virtual simulation laboratory for science education in the context of the "new humanities", which meets the goals of cultivating new talents, the basic requirements of the new humanities construction, and the high-quality development requirements of higher education. In this context, considerations and prospects have been put forward for the construction of virtual laboratories, building virtual simulation laboratories that are in line with the new liberal arts background, modernization, and subject characteristics.

Air pollution in Jakarta has become a severe concern in the last four months. IQAir, in August 2023, revealed that the level of air pollution had reached 161 points on the Air Pollution Standard Index (APSI). The negative impact on society has placed air pollution as a concern for environmental safety and survival in danger. This condition will encourage the development of a national policy agenda to integrate environmental welfare through various energy efficiency channels. This research analyzes the relationship between air pollutant elements that can reduce air quality. The analysis includes pollutant intensity measured by APSI per unit of pollutant as a measure of efficiency. The aim is to observe energy use, which causes an increase in pollutant levels. This research utilizes dynamic system modeling to produce relationships between parameters to produce factors that cause pollution. The parameters used are motorized vehicles, waste burning in landfills, industry, and power plants. The results of historical behavioral tests and statistical suitability tests show that the behavior is suitable for the short and long term. The simulation results show that the pollution level will worsen by the end of 2027, a hazardous condition for society. The optimistic scenario simulation model proposes immediate counter-measures to reduce pollution to 45.01, the ideal condition. To accelerate improvements in air quality, the Government can plan policies to reduce the use of coal by power plants and industry, as well as the use of electric motorized vehicles, resulting in an ideal reduction in pollution by 2024. In conclusion, pollution can be reduced effectively if the Government firmly implements policies to maintain that air quality remains stable below 50 points.