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 US Infrastructure Investment and Job Act (IIJA), also commonly referred to as the Bipartisan Infrastructure Bill, passed in 2021, has drawn international attention. It aims to help to rebuild US infrastructure, including transportation networks, broadband, water, power and energy, environmental protection and public works projects. An estimated $1.2 trillion in total funding over ten years will be allocated. The Bipartisan Infrastructure Bill is the largest funding bill for US infrastructure in the recent history of the United States. This review article will specifically discuss funding allocations for roads and bridges, power and grids, broadband, water infrastructure, airports, environmental protection, ports, Western water infrastructure, electric vehicle charging stations and electric school buses in the new spending of the Infrastructure Investment and Job Act and why these investments are urgently necessary. This article will also briefly discuss the views of think tank experts, the public policy perspectives, the impact on domestic and global arenas of the new spending in the IIJA, and the public policy implications.

Banana macropropagation in a thermal chamber is an economical technology, effective as a phytosanitary cleaning method, and efficient to enhance seedling production. The objective of this work was to evaluate the effects of corm size (CS) and benzylaminopurine (BAP) on plantain cv. Barraganete seedling proliferation in two propagation environments (PE). The treatments consisted of two levels of BAP (with and without BAP), three CS (2 ± 0.5, 4 ± 0.5 and 6 ± 0.5 kg) and two PE (thermal chamber and raised bed). The variables evaluated were sprouting time (days), multiplication rate (MT) per unit (seedlings per corm) and area (seedlings per m²). Sprouting time was significantly influenced (p < 0.05) by the PE, where the thermal chamber advanced shoot emergence by 12 days, with respect to the raised bed. MT of seedlings per corm and m², were significantly influenced (p < 0.05) by BAP × AP and TC × AP interactions, where the highest seedling production per corm occurred inside thermal chamber with BAP and 6 ± 0.5 kg corms, while seedling production per m² was higher with 2 ± 0.5 kg corms under the same thermal chamber conditions and with BAP. The main effects results reported that with BAP there were 30 and 31% increases in MT per corm and per m², respectively, relative to the treatment without BAP. Within the thermal chamber the MT per corm and per m² increased by 44% relative to the raised bed. Regarding the effect of CS, larger corms achieved higher individual MT, while smaller corms achieved higher MT per area. The use of a thermal chamber and BAP is recommended for mass production of banana seedlings through macropropagation.

The coupling coordination degree model is used to analyze the change law of the inherent coupling relationship between the forest economy and the ecological environment system in Heilongjiang Province from 2006 to 2018 and its causes. The results show that by combining the coupling relationship with the relative priority of under-forest economic development, the coupling relationship change can be divided into three stages, the coupling coordination degree from 2006 to 2009 is mainly on the verge of imbalance, and the under-forest economic development lags behind the development of the ecological environment. From 2010 to 2012, the coupling coordination degree changed from the reluctant coupling stage to the stage on the verge of imbalance, and the forest economy was ahead of the ecological environment development. From 2013 to 2018, the degree of coupling and coordination was in the reluctant coupling stage, and the under-forest economy and the ecological environment continued to develop in synchronize and in harmony. Therefore, according to the research results, it is proposed to establish the principle of ecological priority, adhere to the development of characteristics, improve the level of science and technology, and rationally develop the under-forest economic industry, so as to promote the coupling and coordinated development of the under-forest economy and ecological environment system in Heilongjiang Province.

Lettuce (Lactuca sativa L.) is the main leafy vegetable grown in Brazil. Its productivity and quality are limited by the growing season, the nearby environment and the type of cultivar adopted. The objective of this work was to verify at different times of the year the best planting environment for lettuce cultivation in a semi-humid tropical climate. For this purpose, an experiment was set up in three different seasons (October–November 2014, January–March, May–July 2015). The experimental design was randomized blocks, in a 3 × 3 × 2 factorial arrangement, consisting of three seasons, three cultivars (cvs. Vera^®, Tainá^® and Rafaela^®) and two growing environments (low tunnel with beds protected with mulching consisting of soil protection with plastic fabric covering, and beds without protection or conventional cultivation) and four replicates per treatment. Plant biomass, stem length, head diameter, number of leaves per head and crop productivity were evaluated as response parameters. The results showed that the May–July period favored biomass production, head diameter and productivity. Despite the similarity between varieties, the variety Vera^® is more productive in biomass, number of leaves per head, stem length and productivity. The low tunnel planting system with mulching is adequate under the conditions evaluated for lettuce cultivation. This system in the May–July period favors a superior development in the characteristics biomass, head diameter and productivity, if compared to conventional cultivation during the October–November period.

The characteristics of agricultural products are influenced by the ecosystem, from the perspective of biotic and abiotic factors, which produce in the plant physiological responses and in turn in the fruit unique physicochemical properties, which are the basis for designations of origin and strategies to add value to the product in the current market. In the present work, ten cocoa materials (Theobroma cacao L.) were selected for their outstanding productivity (FSV41, FLE3, FEAR5, FSA12, FEC2, SCC23, SCC80, SCC55, ICS95 and CCN51), which were established in the departments of Santander (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.), Huila (931 m a.s.l.) and Huila (931 m a.s.l.). These were established in the departments of Santander (931 m a.s.l.), Huila (885 m a.s.l.) and Arauca (204 m a.s.l.), the main cocoa-producing areas in Colombia. For the evaluation of the physical characteristics of the collected materials, 21 quantitative descriptors were used to determine the physical variability of the fruit according to clone and place of collection. The data collected were analyzed by means of Pearson’s correlation matrix and principal component analysis, it was possible to identify those descriptors that contribute most to the variability among materials (ear index, diameter length ratio, seed weight and diameter, and fruit weight and length). In addition, it was possible to verify the effect of the place of harvest on the physical characteristics of the materials, high-lighting the importance of the adaptation study prior to the planting of the cocoa material, with the objective of guaranteeing a premium, productive and quality cocoa crop for the industry, which is competitive in the market.