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 conversion of the energy supply to renewable sources (wind, photovoltaics) will increase the volatility in electricity generation in the future. In order to ensure a balanced power balance in the power grid, storage is required - not only for a short time, but also seasonally. The bidirectional coupling of existing energy infrastructure with the power grid can help here by using the electricity in electrolysis systems to produce hydrogen. The hydrogen can be mixed with natural gas in the existing infrastructure (gas storage, pipelines) to a limited extent or converted directly to methane in a gas-catalytic reaction, methanation, with carbon dioxide and/or carbon monoxide. By using the natural gas infrastructure, the electricity grids are relieved and renewable energies can also be stored over long periods of time. Another advantage of this technology, known as “Power-to-Gas”, is that the methane produced in this way represents a sink for CO₂ emissions, as it replaces fossil sources and CO₂ is thus fed into a closed cycle.

Research in the field of Power-to-Gas technology is currently addressing technological advances both in the field of electrolysis and for the subsequent methanation, in particular to reduce investment costs. In the field of methanation, load-flexible processes are to be developed that are adapted to the fluctuating supply of hydrogen. The profitability of the Power-to-Gas process chain can be increased through synergistic integration into existing industrial processes. For example, an integrated smelting works offers a promising infrastructural environment, since, on the one hand, process gases containing carbon are produced in large quantities and, on the other hand, the oxygen as a by-product from the water electrolysis can be used directly. Such concepts suggest an economic application of Power-to-Gas technology in the near future.

The article focuses on conceptual factors that contribute to the formation of the school as an exemplary educational institution. The questions about effective administration and leadership are answered by analyzing the findings and insights of educational theorists. What are the moral criteria of leadership and the ambiguous and complex decision-making process? How the insights from important work design theories correlate with important conceptual approaches to school management. An important emphasis is placed on diversity and the concept of the school microcosm: how effective administration can increase the self-efficacy of teachers, which in turn always positively affects the academic performance of students. The scientific novelty of the article discusses the views of heads of public schools in Georgia, their subjective experiences, and recommendations, together with the theoretical and conceptual tools of school management. Through the phenomenological analysis conducted with school leaders in Georgia, we will get to know the professional skills and strategies that lead to the strengthening of the school’s pulse and focusing on the so-called “school of the future” model.

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.

This paper reviews the emerging potential of mid-tier transit, articulating how a complex set of established and new factors could contribute both to better transit outcomes and the associated urban regeneration around station precincts. The analysis is based on two structured literature reviews, supported by insights from the authors’ original research. The first provides an overview of the established and new rationale for mid-tier technologies such as the established Light Rail Transit (LRT) and Bus Rapid Transit (BRT) as well as the new Trackless Tram Systems (TTS). The established role for mid-tier transit is now being given extra reasons for it to be a major focus of urban infrastructure especially due to the need for net zero cities. The second review, is a detailed consideration of established and new factors that can potentially improve patronage on mid-tier transit. The established factors of urban precinct design like stop amenities and improved accessibility and density around stations, are combined with new smart technology systems like advanced intelligent transport systems and real-time transport information for travellers, as well as new transport technologies such as micro-mobility and Mobility on Demand. Also explored are new processes with funding and development models that properly leverage land value capture, public private partnerships, and other entrepreneurial development approaches that are still largely not mainstreamed. All were found to potentially work, especially if done together, to help cities move into greater mid-tier transit.