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.

This study aimed to analyze government policies in education during the Covid-19 pandemic and how teachers exercised discretion in dealing with limitations in policy implementation. This research work used the desk review method to obtain data on government policies in the field of education during the Covid-19 pandemic. In addition, interviews were conducted to determine the discretion taken in implementing the learning-from-home policy. There were three learning models during the pandemic: face-to-face learning in turns (shifts), online learning, and home visits. Online learning policies did not work well at the pandemic’s beginning due to limited infrastructure and human resources. To overcome various limitations, the government provided internet quota assistance and curriculum adjustments and improved online learning infrastructure. The discretion taken by the teachers in implementing the learning-from-home policy was very dependent on the student’s condition and the availability of the internet network. The practical implication of this research is that street-level bureaucrats need to pay attention to discretionary standards when deciding to provide satisfaction to the people they serve.

The purpose of this work is to present the model of a Parabolic Trough Solar Collector (PTC) using the Finite Element Method to predict the thermal behavior of the working fluid along the collector receiver tube. The thermal efficiency is estimated based on the governing equations involved in the heat transfer processes. To validate the model results, a thermal simulation of the fluid was performed using Solidworks software. The maximum error obtained from the comparison of the modeling with the simulation was 7.6% at a flow rate of 1 L/min. According to the results obtained from the statistical errors, the method can effectively predict the fluid temperature at high flow rates. The developed model can be useful as a design tool, in the optimization of the time spent in the simulations generated by the software and in the minimization of the manufacturing costs related to Parabolic Trough Solar Collectors.

Inequity in infrastructure distribution and social injustice’s effects on Ethiopia’s efforts to build a democratic society are examined in this essay. By ensuring fair access to infrastructure, justice, and economic opportunity, those who strive for social justice aim to redistribute resources in order to increase the well-being of individuals, communities, and the nine regional states. The effects that social inequity and injustice of access to infrastructure have on Ethiopia’s efforts to develop a democratic society were the focus of the study. Time series analysis using principal component analysis (PCA) and composite infrastructure index (CII), as well as structural equation modeling–partial least squares (SEM-PLS), were necessary to investigate this issue scientifically. This study also used in-depth interviews and focus group discussions to support the quantitative approach. The research study finds that public infrastructure investments have failed or have been disrupted, negatively impacting state- and nation-building processes of Ethiopia. The findings of this research also offer theories of coordination, equity, and infrastructure equity that would enable equitable infrastructure access as a just and significant component of nation-building processes using democratic federalism. Furthermore, this contributes to both knowledge and methodology. As a result, indigenous state capability is required to assure infrastructure equity and social justice, as well as to implement the state-nation nested set of policies that should almost always be a precondition for effective state- and nation-building processes across Ethiopia’s regional states.

One-dimensional unsteady theoretical models of three different photovoltaic module installation modes are established. Through MATLAB modeling and simulation, the influence of photovoltaic modules on roof heat transfer in different layout modes is compared. Comparing with ordinary roof, the shading effect of photovoltaic roof in summer and heat preservation effect in winter was analyzed. The results show that the PV roof layout with ventilation channel is better in summer. The proof layout with closed flow channel is better in winter.