[Objective]In order to explore the sustainable food security level in the Yangtze River Economic Belt, ensure food security and sustainable development of agricultural modernization, it is necessary to establish a scientific food security evaluation system to safeguard local food security.[Methods]This paper takes the food system of the Yangtze River Economic Belt in China as the research object, based on the food security research results at home and abroad, based on sustainable development thinking, combined with a new perspective of dynamic equilibrium research: Beginning with food normalcy, a comprehensive analysis of food production, food economy, social development, ecological security, and technical support for sustainable development is presented using the entropy-weighted TOPSIS model to build a food security evaluation system for sustainable development. [Conclusion]After systematic analysis, it is concluded that (1) the average value of food security score of the Yangtze River Economic Belt from 2008 to 2021 is 0.429, and the overall food in the Yangtze River Economic Belt is in general security level (0.400 ≤ Q1 ≤ 0.600), and the overall situation of food security is not optimistic, (2) from the segmentation of the Yangtze River Economic Belt, the high and low level of food security are divided into sections: midstream > downstream > upstream, and each province and city is slowly rising to different degrees. In this way, we propose general countermeasures to ensure local food security from the perspective of sustainable development.
Leisure education has an impact not only on individuals but also on the environment and society. The present study aimed to explore and describe experts’ knowledge and experience about leisure education to develop leadership among youth with physical disabilities. The present study used a qualitative research approach through an exploratory design to answer the research question. Five participants were purposefully recruited and selected based on their expertise in the topic of interest. Participants’ expertise ranged from leisure, recreation, youth and leadership. The participants had experience working in higher education institutions, and community projects, held doctorate qualifications, and have over ten years in this field. Data was collected online using Google Meet software using semi-structured interviews with open-ended questions. Data was analyzed using a thematic analysis framework and guidelines. The findings of this study suggest that youth with physical disabilities can develop personal capacity through leisure education programmes. Leisure education programmes can be meaningful to youth with physical disabilities and have a developmental impact, including leadership. Youth with physical disabilities’ capacities and abilities should be nurtured and protected to allow growth and independence. The implications are that leisure education programmes for leadership development must be intentional to achieve the intended outcome.
According to the United Nations, by 2050, about 68% of the world’s population will live in urban areas. This population increase requires environmental resilience and planning ability to reduce the negative environmental impacts associated with growth. In this scenario, life cycle analysis, whose standards were introduced by ISO 14000 series, is an essential tool. From this perspective, smart cities whose concern about environmental sustainability is paramount corroborating SDG 11. This study aims to provide a holistic view of environmental technologies developed by Brazilian inventors, focused on life cycle analysis, which promotes innovation by helping cities build greener, more efficient, resilient, and sustainable environments. The methodology of this article was an exploratory study and investigated the scenario of patents in the life cycle. 209 patent processes with Brazilian inventors were found in the Espacenet database. Analyzing each of the results individually revealed processes related to air quality, solid waste, and environmental sanitation. The review of patent processes allowed mapping of the technological advances linked to life cycle analysis, finding that the system is still little explored and can present competitive advantages for cities.
Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.
Copyright © by EnPress Publisher. All rights reserved.