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 direct expansion heat pump with solar energy is an energy conversion system used for water heating applications, air heating for air conditioning buildings, water desalination, solar drying, among others. This paper reviews the main designs and analysis of experiments in order to identify the fundamental objectives of any experiment which may be: to determine the factors that have a significant influence, to obtain a mathematical model and/or to optimize performance. To achieve this task, the basic and advanced configuration of this system is described in detail in order to characterize its thermal performance by means of energy analysis and/or exergy-based analysis. This review identifies possible lines of research in the area of design and analysis of experiments to develop this water heating technology for industrial applications.

This study examines the effectiveness of Kazakhstan’s grant funding system in supporting research institutions and universities, focusing on the relationship between funding levels, expert evaluations, and research outputs. We analyzed 317 projects awarded grants in 2021, using parametric methods to assess publication outcomes in Scopus and Web of Science databases. Descriptive statistics for 1606 grants awarded between 2021 and 2023 provide additional insights into the broader funding landscape. The results highlight key correlations between funding, evaluation scores, and journal publication percentiles, with a notable negative correlation observed between international and national expert evaluations in specific scientific fields. A productivity analysis at the organizational level was conducted using non-parametric methods to evaluate institutional efficiency in converting funding into research output. Data were manually collected from the National Center of Science and Technology Evaluation and supplemented with publication data from Scopus and Web of Science, using unique grant numbers and principal investigators’ profiles. This comprehensive analysis contributes to the development of an analytical framework for improving research funding policies in Kazakhstan.

This article discusses the growing importance of digital competencies in education, specifically focusing on the role of technical infrastructure in schools and staff support strategies. The discussion aims at the introduction of the ICT coordinator role in Czech Republic schools. Analysis indicates that schools with an ICT coordinator exhibit improved technology access for students and teachers, not solely determined by computer quantity per pupil. Noteworthy differences lie in the flexibility and availability of technology, with ICT coordinator-aided schools having more mobile computers, mobile labs, and more vital facilitation of BYOD methods. In conclusion, while recognizing the partial nature of school technology equipment data, the article concludes that training teachers and implementing the ICT coordinator role positively impact ICT technology use in schools. Recommendations based on Czech Republic research include establishing the ICT coordinator position, providing financial incentives, and reducing direct teaching loads. Future research should track changes in ICT equipment during ICT coordinators’ tenures and explore technology deployment dynamics, emphasizing collaboration between ICT coordinators, school management, and individual teachers.

This study aims to determine the effect of Human Capital Management (HCM) and work ethics on the performance of life insurance agents mediated by Organizational Citizenship Behavior-Organization (OCB-O) and Organizational Citizenship Behavior-Individual (OCB-I). The data was collected from 103 respondents who had entered the category of having won the Top Agent Awards (TAA) using a survey approach with questionnaires. The population consisted of life insurance agents who had won the TAA/MDRT, a 5 Likert scale questionnaire, and analyses using the SEM-AMOS-21 program. The results prove HCM has a positive significant effect on work ethics; HCM does not have a substantial impact on OCB-O and OCB-I; Work Ethics have a considerable effect on OCB-I and OCB-O; OCB-O and OCB-I have no significant impact on performance; HCM does not have a substantial effect on performance; Work Ethics does not have a considerable impact on performance, however, if OCB-I mediates HCM it will strengthening agent Performance, likewise, Work Ethics if mediated by OCB-I, will strengthening Performance. The findings of this study are that for insurance agents to perform well, companies can treat agents as HCM and work ethics, and it is essential to pay attention to OCB-I as mediation in improving agent performance.

Medicinal herbs have been extensively utilized in the remediation of various health conditions. Dialium guineense fruit pulp, also well known as Velvet Tamarind is widely consumed in West Africa for its dietary and medicinal properties. The study aims to analyze the phytochemical constituents, vitamin content and the in vitro antioxidant effect of Dialium guineense fruit pulp (DGFP). The phytochemical constituents, vitamins (C, E, B1-12) composition, and in vitro antioxidant activity were examined utilizing standardized analytical methods. The qualitative and quantitative phytochemical screening of the fruit pulp of Dialium guineense was also carried out; the result indicated the presence of flavonoids, alkaloids, saponins, tannins, terpenoids, phenols, steroids, and cardiac glycosides in varying concentrations. The vitamin composition revealed that vitamin C was higher than other vitamins in the fruit pulp. The DPPH (2,2-diphenyl-1-picrylhydrazyl) and nitric oxide scavenging assay showed high radical scavenging activity while the FRAP (Ferric reducing antioxidant power) assay revealed significant reducing power. This indicates that Dialium guineense fruit pulp has potential health benefits.