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 semiclassical boron–boron interatomic pair potential is constructed in an integral form allowing its converting into the analytical one. It is an ab initio B–B potential free of any semiempirical adjusting parameters, which would serve as an effective tool for the theoretical characterization of all-boron and boron-rich nanomaterials.

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.

During the early spring in the woodlands of eastern North America, Phlox drummondii emerges as a perennial plant adorned with a profusion of blooms in shades of blue, purple, pink, or white. Its evergreen nature adds to its charm. To manage the growth of plants or specific plant parts, plant growth regulators (PGRs) are synthesized and employed, serving as valuable tools for controlling and directing the development of various plant species. A diverse range of ornamental plants, such as Phlox drummondii, have been documented to receive exogenous applications of plant growth regulators (PGRs). Among these regulators, gibberellins (GA) play a vital role by delaying senescence in flowers and promoting the breaking of dormancy in seeds, bulbs, and corms of ornamental plants. The experiment aimed to assess the performance and determine the optimal growth medium for Phlox. Five distinct growth media were employed as treatments during the study, which took place in the Horticulture Department of Gomal University. Collected data underwent analysis through ANOVA and Tuckey HSD tests. The study’s findings revealed that the highest plant height (16 cm) was observed in the control treatment with PGR 1, closely followed by PGR 2 (11.5 cm). The treatment labeled as T5, composed of a mixture of 1/3 sand, 1/3 poultry manure, and 1/3 soil, demonstrated the most favorable results across multiple parameters such as bud initiation (BI), first flower emergence (FFE), flowers per plant (FPP), branches per plant (BPP), leaves per plant (LPP), number of roots (NR), field life of flowers (FLF), and flower diameter (FD). T4, T3, T2, and T1 treatments also exhibited similar positive outcomes, aligning with the promising performance of T5.

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.