This paper investigates the potential of a concept for the commercial utilization of surplus intermittent wind-generated electricity for municipal district heating based on the development of an electric-driven heat storage. The article is divided into three sections: (1) A review of energy storage systems; (2) Results and calculations after a market analysis based on electricity consumption statistics covering the years 2005–2013; and (3) Technology research and the development of an innovative thermal energy storage (TES) system. The review of energy storage systems introduces the basic principles and state-of-the-art technologies of TES. The market analysis describes the occurrence of excess wind power in Germany, particularly the emergence of failed work and negative electricity rates due to surplus wind power generation. Based on the review, an innovative concept for a prototype of a large-scale underwater sensible heat storage system, which is combined with a latent heat storage system, was developed. The trapezoidal prism-shaped storage system developed possesses a high efficiency factor of 0.98 due to its insulation, large volume, and high rate of energy conversion. Approximate calculations showed that the system would be capable of supplying about 40,000 people with hot water and energy for space heating, which is equivalent to the population of a medium-sized city. Alternatively, around 210,000 inhabitants could be supplied with hot water only. While the consumer´s costs for hot water generation and space heating would be lowered by approximately 20.0–73.4%, the thermal energy storage would generate an estimated annual profit of 3.9 million euros or more (excluding initial costs and maintenance costs).

The study examined the socio-demographic factors affecting access to and utilization of social welfare services in Yenagoa Local Government Area of Bayelsa State, Nigeria. Quantitative and qualitative approaches were adopted to select 570 respondents from the study area. Probability and non-probability sampling techniques were adopted in the selection of communities, and respondents. The quantitative data were analyzed using frequency distribution tables and percentages, while chi-square statistic was used to determine the relationship between socio-demographic variables and access to and utilization of social welfare services. The qualitative data were analyzed in themes as a complement to the quantitative data. This study reveals that although all the respondents reported knowing available social welfare services, 44.3% reported not having access to existing social services due to factors connected to serendipity variables, such as terrain condition, ethnicity and knowing someone in government. Therefore, the study recommends that the government and other stakeholders should push for the massive delivery of much-needed social welfare services to address the issue of welfare service deficit across the nation, irrespective of the ethnic group and whether the community is connected to the government of the day or not, primarily in rural areas.

E-commerce plays an important role in many organizations and businesses, including small and medium-sized enterprises (SMEs). Although the body of scientific knowledge carries significant research in addressing the main drivers and challenges of e-commerce among SMEs, the Saudi market was untouched, especially after the official Saudi government classification of SMEs back in December of 2016. Therefore, this study aims to explore the most common factors and challenges of SMEs when utilizing e-commerce in Saudi Arabia. It focused on Jeddah City as the second-largest city and the main seaport of the country. This research is based on a quantitative survey carried out among 63 firms, due to the difficulty in reaching a larger number of participants who had dedicated time and budget. The examined factors were collected from the literature and classified using the Technology, Organization, and Environment Model (TOE). Out of 63 firms, only six were adopting e-commerce. This led us to focus more on the challenges that hindered the remaining 57 from utilizing e-commerce. The analysis results uncovered the status of e-commerce among a sample of Saudi SMEs and showed that the knowledge and awareness level of e-commerce potential for businesses play a significant factor in reaching this incredibly low number.

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Distributed biomass energy technology has strong adaptability to the types of raw materials, flexible project scale, can meet the needs of special users, better economy in small scale, easier commercial development, in line with the characteristics of biomass resources and China’s national conditions. The distributed utilization of biomass energy mainly includes biomass briquette fuel and biogas. The key technologies include biomass briquette fuel processing and combustion, large and medium-sized biogas engineering technology, biomass gasification pyrolysis and gas utilization. At present, China’s distributed biomass energy technology is mainly in the stage of technological improvement and application demonstration. It is expected that by 2030, most of the key technologies will be basically mature and have the conditions for industrialization. The main development direction of China’s distributed biomass energy industry is the replacement of traditional coal-fired gas, urban/rural clean living energy supply, and rural ecological environmental protection. The pollution caused by burning coal/fuel oil, and at the same time centering on the national new urbanization strategy, provide sustainable clean energy for the construction of new rural areas, and improve the level of rural ecological and environmental protection. At present, the main bottleneck restricting the development of distributed biomass energy industry is economy and reliability. The state should increase investment in technological innovation and policy support, convert the environmental and social benefits of biomass energy into cost benefits, and promote biomass energy. The development of the industry can be distributed and utilized.

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.