This research aims to explain the management of the Cekungan Bandung Urban Area with a focus on three policy formulations, namely process, content and context in the social, environmental and economic dimensions. The research method used is a qualitative approach. Data collection techniques include observation and interviews with stakeholders, using purposive sampling techniques, including the Head of West Java Province Regional Development Planning Agency, district/city Bappeda heads, planners (Badan Perencanaan Dan Pembangunan Daerah, Bappeda), Regional People`s Representative Assembly (Dewan Perwakilan Rakyat Daerah, DPRD members), Legal Bureau and Collaboration Bureau Heads in West Java Province, and Academic Manuscript Compiler. Due to the absence of comfortable, safe, and punctual public transportation, people continue to use private vehicles, leading to unresolved traffic congestion and environmental pollution, thus resulting in economic losses. The results show the formulation of policies for managing the urban area of the Cekungan Bandung, specifically the establishment of BP Cek ban, faced challenges due to a lack of authority in managing financial and human resources. The agency couldn’t execute programs or activities and implement the development due to limitations in legal authority over state finances. Alternative policies were not effectively synchronized between government levels and lacked legislative support, hindered by regional autonomy. The contribution of the research is as reference material for the government in formulating management policies for the Cekubgan Bandung urban area.

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.

This paper proposes an incentive model to involve communities and industries in effectively managing coastal waste in Makassar, Indonesia. The model seeks to incentivize stakeholders to invest in waste management solutions and enable public stakeholders to monitor and evaluate the progress of waste management activities. The model actively encourages participation from all stakeholders and builds upon existing efforts to promote environmental accountability. The proposed model includes several key components. It focused on public and private partnerships that should be fostered to coordinate stakeholder approaches and provide capital investment. It also focused on a financial reward scheme that should be adopted to incentivize businesses and individuals that invest in waste management initiatives. Performance bonus awards and tax incentives are proposed as possible incentive schemes. Lastly, a regulatory framework should be developed to ensure environmental standards are met and regulated. The framework should include regular reporting and auditing requirements and the implementation of penalties for those who fail to comply. The proposed incentive model seeks to engage stakeholders in effectively managing coastal waste in Makassar, Indonesia, through public and private incentive schemes.

For centuries, stem cuttings harvested from sexually mature trees have been recognized to be more difficult to root than those from juvenile shoots. This has been poorly understood and attributed to a combination of ontogenetic and physiological ageing. The recent suggestion that micro-RNA may play a key role in phase change has stimulated a re-examination of some old data that identified pre-severance light x nutrient interactions affecting the rooting ability of stem cuttings. This was linked to vigorous growth and active photosynthesis without constraint from accumulated starch. Support for the prime importance of physiological factors was also obtained when seeking to induce physiological youth in the crowns of ontogenetically mature trees by the induction of roots within the tree crown. Meanwhile, at the other end of the phase change spectrum, floral initiation occurred when the opposite set of environmental conditions prevailed so that growth was stunted, and carbohydrates accumulated in leaves and stems. A re-examination of this literature suggests that rooting ability is driven at the level of an individual leaf and internode emerging from the terminal bud affecting both morphological and physiological activity. In contrast, flowering occurs when internode elongation and assimilate mobilization were hindered. It is therefore suggested that the concepts of juvenility and ageing are not relevant to vegetative propagation and should instead be replaced by physiological and morphological ‘fitness’ to root.