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.

The national park with Chinese characteristics is the highest level of protection of a kind of natural protection, its establishment marks the park will implement the strictest ecological protection means. It is of great value to construct the utilization system of national park resources under the new natural protected area system in the new era to avoid the misunderstanding of “ecological protection only” and explore how to carry out the sustainable utilization of resources in the reform of national park system and mechanism. According to the analytic hierarchy process (AHP) and Delphi method, the evaluation framework, indicators, reference standards and weights of resource utilization under the national park system were determined in combination with the requirements of constructing the protected natural area system and the total value of resource ecosystem services (including harvest value, existence value and future value). Based on the application research of Bawangling zone of Hainan Tropical Rainforest National Park, the optimal resource utilization system in the future was proposed, and two optimization strategies of ecological adjustment of resource utilization system and construction of suitable resource utilization system were put forward.

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.

Children have an innate curiosity and desire to explore. Curiosity, easy to ask, good exploration is the age characteristics of children, inquiry is not only the goal of children's scientific learning, but also the way of children's scientific learning. Phenomenon of nature and the real things in life and also children explore the vivid content in the mixed age club, so when mixed age club activities from the Angle of view of the child, with various kinds of way to carry out exploratory area activities, around the child's interest, with the advanced type questions as clues of mixed age club inquiry activity, inspire children's bold, independent to participate in class activities, Really become a small host of activities.

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.

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.