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.

To investigate the possible role of arbuscular mycrrhizal fungi (AMF) in alleviating the negative effects of salinity on Stevia rebaudiana (Bert.), the regenerated plantlets in tissue culture was transferred to pots in greenhouse and inoculated with Glomus intraradices. Salinity caused a significant decrease in chlorophyll content, photosynthesis efficiency and enhanced the electrolyte leakage. The use of AMF in salt –affected plants resulted in improved all above mentioned characteristics. Hydrogen peroxide and malondialdehyde (MDA) contents increased in salt stressed plants while a reduction was observed due to AMF inoculation. CAT activity showed a significant increase up to 2 g/l and then followed by decline at 5 g/l NaCl in both AMF and non-AMF treated stevia, however, AMF inoculated plants maintained lower CAT activity at all salinity levels (2 and 5 g/l). Enhanced POX activities in salt- treated stevia plants were decreased by inoculation of plants with AMF. The addition of NaCl to stevia plants also resulted in an enhanced activity of SOD whilst, AMF plants maintained higher SOD activity at all salinity levels than those of non-AMF inoculated plants. AMF inoculation was capable of alleviating the damage caused by salinity on stevia plants by reducing oxidative stress and improving photosynthesis efficiency. 

This study aims to investigate the phenomenon of non-disclosure of personal information among male individuals, employing the Communication Privacy Management Theory as a guiding framework. The objectives of the study encompass identifying the specific types of personal information male students refrain from disclosing, examining the underlying reasons for their non-disclosure practices, and assessing the impact of non-disclosure on their interpersonal relationships. Qualitative research methods, primarily in-depth interviews, were employed to gather insights, with six male students from Sultan Idris Education University (UPSI) participating in the interviews. The findings reveal that male students at UPSI do engage in non-disclosure of personal information, albeit to a certain extent. Specifically, the findings discovered four types of personal information—secrets, traumas, dark history, and family matters—that these students commonly choose not to disclose. Notably, there are four categories of personal information they tend to withhold, namely secrets, traumas, dark history, and family matters. The reluctance to disclose stems from factors such as insecure attachment, a reluctance to worry about their parents, and strained relationships with their family members. Furthermore, the study highlights that non-disclosure of personal information has both negative and positive repercussions on the participants’ relationships with others. Moreover, the study underscores that non-disclosure of personal information can have both negative and positive effects on the participants’ relationships, shedding light on the complexities of navigating personal privacy choices in the university and job-seeking context. The study contributes valuable insights into the challenges of employability dilemmas faced by male university students concerning the management of personal information.

Technology development in the agricultural sector is important in the development of Thailand’s economy. The purpose of this research was to study the approach of guidelines for future agricultural technology development to increase productivity in the Agricultural sector in order to develop a structural equation model. The research applied mixed-methodology. Qualitative research by in depth interview from 9 experts and focus group with 11 successful businesspersons for approve this model. The quantitative data gather from firm, in the 500 of agricultural sector by using questionnaire, using statistical tests of descriptive analysis, inferential analysis, and multivariate analysis. The research found guidelines for future agricultural technology development to increase productivity in the Agricultural sector composed of 4 latent. The most important item of each latent were as following: 1) Agrobiology Technology (= 4.41), in important item as choose seeds that for disease resistance and tolerate the environment to suit the cultivation area, 2) Environmental Assessment (= 4.37),, in important item as survey of cultivated areas according to topography with geographic information system, 3) Agricultural Innovation (= 4.30), in important item as technology reduces operational procedures, reduce the workforce and can reduce operating costs, and 4) Modern Management Systems (= 4.13), in important item as grouping and manage as a cooperative to mega farms. In addition, the hypothesis test found that the difference in manufacturing firm sizes. Medium and Small size and large size revealed overall aspects that were significantly different at the level of 0.05. The analysis of the developed structural equation model found that there was in accordance and fit with the empirical data and passed the evaluation criteria. Its Chi-square probability level, relative Chi-square, the goodness of fit index, and root mean square error of approximation were 0.062, 1.165, 0.961, and 0.018, respectively.

Formation of the latest scientific and methodological principles and the determination of the most important directions of the paradigm of the analysis of artistic creativity and text have been represented as actual problems of the theory of modern Kazakh literary criticism. The purpose of the work is to consider and analyze the modern concepts of Kazakh literary criticism, to evaluate the contribution of scientists from the period of independence of Kazakhstan in the development of theoretical analysis and interpretation of the artistic originality of national literature. The article discusses new trends in the theory of Kazakh literary criticism, changes in methodology, which are due to the leading positions of world literary criticism. In this regard, the article offers an analytical review of the main scientific and theoretical studies in the field of literary criticism, defines the evolution of the concepts of scientific and theoretical thought, identifies the principles and main aspects of the study of literature in a new way, shows certain achievements in close relationship with historical stages, as well as tasks future research; literary-theoretical and philosophical-aesthetic searches in modern Kazakh literary criticism are evaluated, the prospects for its development are determined.

This article presents a comparative analysis and characteristics of the pension insurance systems of foreign countries, namely Germany, Sweden, Estonia, Poland, France with the aim of implementing their effective and noteworthy experience in Ukraine. The key indicators of the characteristics of the pension systems of these countries and Ukraine (amount of insurance contributions to the public pension fund; retirement age; insurance period; the ratio of the average pension to the average wage) have been studied and analyzed. Having examined these indicators, the authors came to the conclusion that the general trend in most countries of the world is that they guarantee only a minimum pension, which is caused by the increase in the share of pensioners in society. To solve the demographic problems affecting pension provision, the most countries increase the retirement age and provide financial incentives to stimulate citizens to work after the retirement age. To increase the pension, there are pension accumulation tools at the expense of the employer or at the expense of one’s own funds. Following the example of foreign countries, the directions for improving the pension insurance system of Ukraine were allocated.