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 semiclassical boron–boron interatomic pair potential is constructed in an integral form allowing its converting into the analytical one. It is an ab initio B–B potential free of any semiempirical adjusting parameters, which would serve as an effective tool for the theoretical characterization of all-boron and boron-rich nanomaterials.

A theory of many-body wave scattering is developed under the assumption a << d << λ, where a is the characteristic size of the small body, d is the distance between neighboring bodies and λ is the wave-length in the medium in which the bodies are embedded. The multiple scattering is essential under these assumptions. The author’s theory is used for creating materials with a desired refraction coefficient. This theory can be used in practice. A recipe for creating materials with a desired refraction coefficient is formulated. Materials with a desired radiation pattern, for example, wave-focusing materials, can be created.

Under the background of green economic transformation, the sustainable utilization of ecological resources has become a trend, and bamboo all-for-one tourism has become a new development direction for bamboo-resource-rich areas. Based on the all-for-one tourism model and characteristics of bamboo resources, this paper puts forward a bamboo all-for-one tourism model, which shows the relationship between resources, products, and markets, and elaborates on the joint effect mechanism of industrial environment, governance environment, and external environment. Taking Yibin City, Sichuan Province as an example, this paper also analyzes existing problems of developing bamboo all-for-one tourism and then proposes suggestions to provide effective analytical ideas and reference, such as establishing a market-oriented all-product development model, introducing the sustainable development concept of bamboo management, establishing the management concept of sharing by all people, and driving all industries developing in a coordinated way.

Poly(methyl methacrylate) (PMMA) is a versatile and widely used polymer that has gained significant attention in various industries due to its unique combination of properties and ease of processing. PMMA, also known as acrylic or plexiglass, is a transparent thermoplastic with exceptional optical clarity, high-impact resistance, and excellent weatherability. This scholarly article endeavors to offer an exhaustive examination of the composition, characteristics, and broad utilization of poly(methyl methacrylate) (PMMA). This study aims to conduct an in-depth analysis of the molecular composition and chemical attributes inherent to PMMA. Furthermore, it intends to examine the mechanical and physical attributes exhibited by PMMA meticulously. Additionally, an exploration of varied methodologies employed in the processing and fabrication of PMMA will be undertaken. The extensive array of applications of PMMA spanning multiple industries will be underscored, followed by a comprehensive discourse on its merits, constraints, contemporary advancements, and prospective avenues. Understanding the properties and applications of PMMA is crucial for engineers, scientists, and professionals working in fields such as automotive, aerospace, medical, and signage, where PMMA finds extensive use.

Apple farming is a new production venture across the North Shewa Zone. Its production, harvest, postharvest handling, and marketing status are not well known. This study was conducted to assess the above-lined situations across the district. Four representative locations, Asabahir, Tsigereda, Tengego, and Godnamamas were selected based on their apple production status. Then, a total of 88 respondents were randomly selected and interviewed by a structured questionnaire. The data were analyzed by descriptive statistics of percentage, standard deviation, and chi-square tests. A larger percentage of farmers are male (82.9%), in their active production age (41.7%), and produce apples in their backyard (85.25%). The agronomic management of fertilization, pruning, training, and plant spacing deviate from the recommended practices of apple farming. Whereas varietal distribution, irrigation, and post-harvest treatments are better practiced. Loss of fruits by fruit drops and discrimination on the market due to small fruit size are serious problems across the locations. Regarding apple farming, the farmers think of it as a productive venture and got a better price per kg and single fruit sale. They sell mainly in local collectors (60.2%) and nearby cities. As for institutional support, the farmers got apple seedlings, training, and capacity buildings by Agriculture Offices and NGOs, even if the farmers are still in higher need of better support. Therefore, it can be concluded that if not outwaited by poor tree management, destructive product transportation, and higher loss of fruits from trees and in the market, the attitude of the farmers can be capitalized in better production of apples.