We examine the role of the North Aceh Government in implementing the Law on the Governing of Aceh (LoGA) as a legal structure in development policy. As a symbol of peace, the LoGA is a reference for accelerating development to alleviate poverty, including North Aceh as a conflict region. However, until now, the area remains the poorest in the province of Aceh. This research used descriptive qualitative methods, evaluating the local government’s performance as policymakers based on the Law by reconstructing policy theory (Easton) and legal system (Friedman). Our findings indicated that the local government needed help implementing LoGA to form development policies to solve poverty. This research suggested the importance of providing legal certainty in the distribution of authority, capacity building, and strengthening of political will for local government conducting its role.

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.

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 United Nations General Assembly declared 2023 the “International Year of Millets” in order to promote millet cultivation, consumption, and conservation. Millets play an important role in food security, livelihoods, and biodiversity. Despite its numerous benefits, millet cultivation and consumption in Uttarakhand have declined due to a variety of constraints. This paper examines the effects of regiocentrism and materialism on intention towards Uttarakhand’s regional food products (millets). It employs PLS-SEM to investigate relationships between latent variables and generate results on a sample of 460 participants. This study elucidates the intricate interplay between materialism, regiocentrism, and intention towards regional food products in the Himalayan region, enriching the theory of planned behavior (TPB) with a nuanced understanding of personal values and regional identity. It reveals materialism’s positive association with attitudes towards regional food products, suggesting materialistic individuals may view these products as status symbols, thus affecting behavioral intentions. Additionally, the research highlights regiocentrism’s dual influence—enhancing attitudes yet deterring purchase intentions—underscoring the complexity of regional pride in consumer decision-making. These findings advance TPB by integrating broader value systems and cultural context, offering significant theoretical and practical insights for promoting sustainable consumption patterns.