The management of transfer pricing operations is considered from the perspective of modeling financial and accounting processes for various organizations, using agricultural enterprises as an example. It is demonstrated that the execution of transfer pricing operations between related parties—which may function as responsibility centers within an organizational holding structure—serves as a managerial lever influencing the financial income and expenses of individual business units. It is revealed that the developed model of managerial accounting for transfer pricing operations, grounded in tax compliance and the balancing of stakeholder interests, is based on two key aspects: first, to ensure the balanced development of the company’s business units, a list of key performance indicators (KPIs) is developed and integrated into a balanced scorecard (BSC), promoting the sustainable and stable operation and growth of the company; second, with access to this list of KPIs, the manager of each business unit can exert indirect influence over a segment of the final product’s value chain by selecting transfer prices that adhere to the arm’s length principle. The practical application of the proposed model is illustrated using previously formed economic operations from the research base.

Soil plays significant roles in different phases and in the continuous existence of human life. Its comprehensive knowledge, particularly as related to its physical characteristics, enhances its utilization, conservation, and management. The traditional methods of soil study are characterized with some pitfalls such as much time needed to perform such assessments. There are also issues of invasiveness that affect the soil structures and discrete sampling that may not reflect true spatial attributes in the outcome of such techniques. These problems are largely due to the concealing nature of soil layers that made its thorough evaluation difficult. In this study, an alternative geophysical approach has been adopted. The technique is the ground-penetrating method (GPR) that utilizes electromagnetic pulse energy via its equipment’s sensors, which can allow the investigation of soil properties, even in its concealing state. This study aimed at qualitatively evaluating the soil horizons and the matric potentials using the GPR signal attributes within the unsaturated zone with a view of having insight into the test field’s characterization. Field data measurements were obtained using MALA ProEX GPR equipment with its accessories manufactured by MALA Geosciences, Stockholm, Sweden. Evaluation of the processed field data results and computed attributes show soil characteristics variations with depth that was interpreted as the layers. This can be seen from the GPR data presentation as an image representing the subsurface of the zones of propagation of the pulse energy. Spectral analysis of the GPR signals allows for the delineation of two zones of contrasting features, which were tagged as high and low matric potentials. Although the conventional direct measurement of the matric potential was not made at the time of the study to complement and confirm the veracity of the approach, the results indicate the possibility of the approach towards a quick and in situ technique of soil investigations. Such evaluation may be valuable input in precision agriculture where accurate data are sought for implementation.

Essential oils have found wide use due to their properties already observed in nature. Because of the new interest in natural products such as essential oils, despite their widespread use and familiarity as fragrances, it is important to better understand their mode of biological action for new applications in medicine, agriculture and the environment. an important goal of modern chemical physics is to gain external control over the dynamics of elementary chemical processes. Manipulating chemical transformations with external electromagnetic fields is at the heart of modular chemistry, chemical stereodynamics and quantum control of molecular dynamics. The aim of this study was to determine the degree of influence of an alternating elecromagnetic field on the structure of the electromagnetic spectrum in the visible light range of selected essential oils. The experiments conducted showed the effect of an alternating electromagnetic field on the electromagnetic spectrum of cedarwood oil. To generate significant changes in the light permeability of the suspension, for both oils, the oils must be subjected to a two-hour exposure to an electromagnetic field of 40 mT.

The rapid development of precision agriculture technologies requires intelligent systems capable of automatically analyzing unmanned aerial vehicle (UAV) imagery and transforming image-processing results into structured information for crop-monitoring decision support. This study develops and computationally validates an integrated framework combining deep learning-based semantic segmentation, RGB-based spatial interpretation, image-space vectorization of candidate RGB heterogeneity zones, and monitoring-priority assessment. Experimental validation was performed using the open-access dataset “High-Resolution RGB Images and Corresponding Masks of Agricultural Fields”, comprising mixed agricultural vegetation scenes. Following data-integrity verification, 326 valid RGB image–reference mask pairs were retained and divided into 21,324 non-overlapping 512 × 512-pixel patches. U-Net-ResNet50, DeepLabV3-ResNet50, and FCN-ResNet50 were evaluated in three repeated source-image-grouped holdout experiments using the full dataset. U-Net-ResNet50 achieved the highest held-out performance, with mean Precision = 0.9946 ± 0.0008, Recall = 0.9931 ± 0.0021, vegetation IoU = 0.9877 ± 0.0020, and Dice = 0.9938 ± 0.0010, and was therefore selected for subsequent spatial analysis. Its segmentation outputs were combined with VARI, ExG, and GLI indices to identify candidate RGB heterogeneity zones, which were converted into image-space vector objects in source-image pixel coordinates. The revised full-data analysis generated 58,206 candidate RGB heterogeneity zones. These regions represent visible canopy heterogeneity rather than physiologically confirmed crop stress and are intended to support targeted field verification and monitoring prioritization. The results demonstrate the feasibility of an end-to-end UAV RGB processing workflow that transforms pixel-level segmentation outputs into structured spatial information for precision-agriculture monitoring and decision support.

The research involved measuring the electrical consumption of the peripherals of a John Deere 6210R agricultural tractor. A set consisting of a Trimble CFX-750 navigation panel together with the EZ-Pilot automatic driving system and a DCM-300 modem for receiving the RTK (RTN) correction transmitted over the GPRS network was used as tractor-mounted peripherals and realizing the function of automatic guidance along parallel lines. It was noted that depending on the driving mode implemented, the current consumption ranged from 11 A to 16 A. However, it becomes necessary to carry out measurements on voltage drops and current consumption for a standard power source and electrical installation. In many cases, it may be necessary to upgrade the installation to the new power consumption conditions by changing the alternator or planning to reduce power consumption by replacing light sources