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 mainly discusses the application and impact of AI tools in vocational college students' career planning and employment preparation in Chinese Mainland. Through a review and analysis of relevant literature, this article found that artificial intelligence tools can provide students with more information and assistance, thereby improving their career cognition and employment competitiveness. However, if artificial intelligence tools are not open to Chinese users or students overly rely on these tools, it may also bring some negative effects, such as job anxiety and decreased self-awareness. Therefore, the government and teaching departments should strengthen the education of career planning and employment preparation, improve the artificial intelligence system, establish personalized service mode and other measures to provide more comprehensive and personalized career recommendation and employment services for higher vocational students in Chinese Mainland.

The significance of infrastructure development as a determinant of economic growth has been widely studied by economists and policymakers. Though there is no much debate about the importance of infrastructure on growth, the extent to which infrastructure affects growth in the long run is often debated among researchers. This paper aims to examine the effect of infrastructure development on economic growth in ten sub-Saharan Africa. This study uses balanced panel data of ten African countries, particularly sub-Saharan Africa over the period of 2010–2020 by analyzing a set of independent variables with relation to the dependent, which is GDP per capita. The study has found that water supply & sanitation index and electricity index have positive and significant relationship with economic growth, while transport index and Information & Communications (ICT) have negative relationship with economic growth in these countries.

Cucumis sativus is an important vegetable crop in the world. Agrobacterium mediated transgenic technology is an important means to study plant gene function and variety improvement. In order to further accelerate the transgenic research and breeding process of cucumber, aiming at the Agrobacterium mediated genetic transformation method of cucumber, this paper expounds the research progress and existing problems of Agrobacterium mediated transgenic cucumber from the aspects of influencing factors of cucumber regeneration ability, genetic transformation conditions and various added substances in the process, and prospects the future of improving the efficiency of cucumber genetic transformation and the application of safety screening markers, in order to provide reference for cucumber stress resistance breeding and fruit quality improvement.

The study aims to examine the labor market challenges and motivational factors for employee retention through the example of a small machinery company in Hungary. In recent years, Hungary’s labor market has faced significant difficulties, particularly due to the COVID-19 pandemic, which resulted in temporary unemployment followed by labor shortages. The research aims to identify the motivational, welfare, and financial factors that contribute to employee retention. Due to the small sample size, we did not investigate the relationships concerning loyalty, commitment, and performance. The research methods included comprehensive data collection at a machinery company employing 24 people located near the Austrian-Hungarian border. During the data collection, we conducted a questionnaire survey that included questions related to benefits, performance, commitment, and loyalty. The collected data were processed by calculating weighted averages and differences. The results indicate that flexible working hours and easy accessibility to the workplace are of utmost importance to employees. There is also a significant demand for performance-based pay and diverse, flexible benefit packages. Employees require both formal and informal professional recognition, such as praise and awards. The research has practical significance for both organizational management and employee well-being. Understanding employee opinions and implementing measures based on these can have four primary effects: improvement in employee performance, reduction in turnover, increase in organizational commitment, and enhancement of the company’s positive perception.