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 contribution aims to appraise, analyze and evaluate the literature relating to the interaction of electromagnetic fields (EMF) with matter and the resulting thermal effects. This relates to the wanted thermal effects via the application of fields as well as those uninvited resulting from exposure to the field. In the paper, the most popular EMF heating technologies are analyzed. This involves on the one hand high frequency induction heating (HFIH) and on the other hand microwave heating (MWH), including microwave ovens and hyperthermia medical treatment. Then, the problem of EMF exposure is examined and the resulting biological thermal effects are illuminated. Thus, the two most common cases of wireless EMF devices, namely digital communication tools and inductive power transfer appliances are analyzed and evaluated. The last part of the paper concerns the determination of the different thermal effects, which are studied and discussed, by considering the governing EMF and heat transfer (or bio heat) equations and their solution methodologies.

The idea of a smart city has evolved in recent years from limiting the city’s physical growth to a comprehensive idea that includes physical, social, information, and knowledge infrastructure. As of right now, many studies indicate the potential advantages of smart cities in the fields of education, transportation, and entertainment to achieve more sustainability, efficiency, optimization, collaboration, and creativity. So, it is necessary to survey some technical knowledge and technology to establish the smart city and digitize its services. Traffic and transportation management, together with other subsystems, is one of the key components of creating a smart city. We specify this research by exploring digital twin (DT) technologies and 3D model information in the context of traffic management as well as the need to acquire them in the modern world. Despite the abundance of research in this field, the majority of them concentrate on the technical aspects of its design in diverse sectors. More details are required on the application of DTs in the creation of intelligent transportation systems. Results from the literature indicate that implementing the Internet of Things (IoT) to the scope of traffic addresses the traffic management issues in densely populated cities and somewhat affects the air pollution reduction caused by transportation systems. Leading countries are moving towards integrated systems and platforms using Building Information Modelling (BIM), IoT, and Spatial Data Infrastructure (SDI) to make cities smarter. There has been limited research on the application of digital twin technology in traffic control. One reason for this could be the complexity of the traffic system, which involves multiple variables and interactions between different components. Developing an accurate digital twin model for traffic control would require a significant amount of data collection and analysis, as well as advanced modeling techniques to account for the dynamic nature of traffic flow. We explore the requirements for the implementation of the digital twin in the traffic control industry and a proper architecture based on 6 main layers is investigated for the deployment of this system. In addition, an emphasis on the particular function of DT in simulating high traffic flow, keeping track of accidents, and choosing the optimal path for vehicles has been reviewed. Furthermore, incorporating user-generated content and volunteered geographic information (VGI), considering the idea of the human as a sensor, together with IoT can be a future direction to provide a more accurate and up-to-date representation of the physical environment, especially for traffic control, according to the literature review. The results show there are some limitations in digital twins for traffic control. The current digital twins are only a 3D representation of the real world. The difficulty of synchronizing real and virtual world information is another challenge. Eventually, in order to employ this technology as effectively as feasible in urban management, the researchers must address these drawbacks.

Taking Xinjiang Agricultural University as an example, based on Rain Classroom and Dingding platform, the linear algebra course changes the current situation of "emphasizing theory and ignoring application" in traditional mathematics classrooms, adding applied teaching cases with the background of industry and agriculture, using online and offline The blended teaching mode, through inquiry-based and case-based teaching methods and students' autonomous learning and discussion methods, develops from a teaching mode focusing on "teaching" to focusing on "learning". The teaching mode has been comprehensively reformed, and satisfactory results have been achieved.