With the development of globalization and diversification, more and more people attach importance to English, and a great number of primary schools in China begin to attach importance to English teaching. As an international mainstream English teaching method, phonics has gradually been used in primary school education in China. Phonics guides students to match letters or letter combinations in the words with sounds, and read or spell words through these pronunciation rules, so that students can learn the vocabulary in a relaxed and pleasant way. It will also reduce obstacles to reading and writing words, and improve students’ learning efficiency. However, there are still some problems in primary school English teaching in China, such as lack of systematic teaching, neglect of phonetic symbol learning and neglect of word meaning, which need to be further improved so that phonics can better assist primary school English teaching.

This paper proposes a floating-interest-rate infrastructure bond, where the interest of a government bond is paid to investors during the period of construction and the early period of operation. Unlike the usual government bond, which provides a fixed interest rate, the proposed floating-interest-rate infrastructure bond pays a floating interest, the rate of which depends on spillover tax revenues. Effective infrastructure projects have a positive effect on the economic growth of a region, known as the spillover effect. When user charges and the return from spillover tax revenues are below the fixed rate of the government bond, the interest rate will equal to the fixed rate of the government bond. In this case, investors in the infrastructure will receive interest on the government bond at the minimum rate. As the spillover effect of the infrastructure increases, the rate of return for infrastructure investment will become greater than the fixed rate of the government bond. The success of the floating-interest-rate infrastructure bond depends on the spillover effect and on transparency and accountability. Policy recommendations are provided in this paper on how to increase the spillover effect and improve transparency and accountability. 

Arbuscular mycorrhizal fungi (AMF) increase the uptake of soluble phosphates, while phosphorus solubilizing fungi (S) promote the solubilization of insoluble phosphate complexes, together benefiting plant nutrition. The use of these organisms in combination with minerals or rocks that provide nutrients is another alternative to maintain crop productivity. The objective of this work was to combine AMF and S with pyroclastic materials (ashes and pumicites) from the Puyehue volcano and phosphoric rocks (PR) from the Río Chico Group (Chubut) and to evaluate the performance of these mixtures as substrates for potted production of Lactuca sativa. To formulate the substrates, a mixture of Ter-rafertil® with ashes was used as a base. Penicillium thomii was the S and spores of the fungus Rhizophagus intraradices (AEGIS® Irriga) served as the source of AMF. Various combinations of microorganisms and the addition or not of RP were evaluated. The treatments were: (1) substrate; (2) substrate + AMF; (3) substrate + S; (4) substrate + AMF + S; (5) substrate: PR; (6) substrate: PR + AMF; (7) substrate: PR + S, and (8) substrate: PR + AMF + S. There were 3 replicates per treatment. The parameters evaluated were total and assimilable P content in the substrate, P in plant tissue and dry biomass. All of them were significantly higher in the plants grown in the substrate added with PR and inoculated with S and AMF. This work confirms that the S/AMF combination with volcanic ashes from Puyehue and PR from Grupo Río Chico formulated with a commercial substrate promote the growth of L. sativa. Thus, it is possible to increase the added value of geomaterials of national origin.

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.

India’s economic growth is of significant interest due to its expanding Gross Domestic Product (GDP) and global market influence. This study investigates the interplay between production, trade, carbon dioxide (CO₂) emissions, and economic growth in India using Granger causality analysis. Also, the data from 1994 to 2023 were analyzed to explore the relationships among these variables. The results reveal strong positive correlations among production, trade, CO₂ emissions, and GDP, with production showing significant associations with export, import, and GDP. Co-integration tests confirm the presence of a long-term relationship among the variables, suggesting their interconnectedness in shaping India’s economic landscape. Regression analysis indicates that production, export, import, United States (US)-India trade, manufacturing cost of energy, and CO₂ emissions significantly impact GDP. Moreover, the Vector Error Correction Model (VECM) estimation reveals both short-term and long-term dynamics, highlighting the importance of understanding equilibrium and deviations in economic variables. Overall, this study contributes to a better understanding of the complex interactions driving India’s economic growth and sustainability.

Intelligent toy design and development talents need to master certain electronic intelligent control, arts and crafts design, product modeling design and other skills. There is a shortage of intelligent toy designers in our country, and toy enterprises are in urgent need of professional and technical personnel engaged in toy product modeling and functional design. Therefore, it is urgent to cultivate intelligent toy design and development talents. This paper explores the necessity of cross-professional training of intelligent toy design and development talents, relies on teachers' scientific research and enterprise projects, etc., takes graduation projects as a breakthrough, pushes back the talent training curriculum system, and proposes an cross-professional collaborative training model. Through cross-professional combination training intelligent toy design talents, so that they have the design thinking of toy designers and a certain degree of electronic engineer design thinking, can better adapt to the rapid development of modern toy design industry, enterprises changing new requirements.