Sustainable development has attracted widespread attention worldwide, and the circular economy has become one of the essential policies of many countries. Small and medium-sized enterprises are important drivers of world economic growth and can significantly impact the environment. Therefore, SMEs are critical players in implementing a circular economy as the basis for creating a sustainable society. Although a wealth of research on SME environmental management issues can be found in the literature, more must be known about the infusion of green practices in SMEs. The primary purpose of this study is to explore the green practice infusion of Taiwanese SMEs, a context that is particularly relevant due to Taiwan’s strong focus on environmental sustainability and its circular economy industrial development policy. Through a questionnaire survey, this study examined the factors that influence green practice infusion behavior in Taiwanese SMEs and the impact of green practice infusion on circular economy performance. The findings show that the relative advantages and compatibility of the circular economy, organizational support, human resource quality, regulatory pressure, and government support significantly impact the green practice infusion of Taiwanese SMEs. The effects of complexity, customer pressure, and environmental uncertainty on SMEs’ infusion of green practices are not statistically significant. Circular economy performance is positively correlated with green practice infusion. This study can broaden the research scope of SMEs’ environmental management and contribute to a deeper understanding of SMEs’ green practice infusion and circular economy.

Functions are the core of algebra, and the teaching of function concepts is also the main task of high school mathematics Students' learning of functions and their concepts shifts from understanding specific quantitative relationships to understanding abstract quantitative relationships The monotonicity of functions, as the property of the first function that students learn in high school, lays a certain foundation for learning function related knowledge in the future.

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.

Surrogacy has opened new doors for many people who need children but are infertile or unable to have children. Through modern scientific technology, couples or mothers can find women to ask them to be surrogates using their eggs or sperm. The nature of surrogacy is reproductive support, but the complexity of the surrogacy procedure causes a lot of controversy not only in the field of criminal law but also regarding its implementation in practice. The article uses qualitative analysis to study current commercial surrogacy formulas. The main goal of this study is to clarify the legal aspects of commercial surrogacy in the world and in Vietnam. The article also concludes that Vietnam and other countries need to agree or develop common principles to avoid cross-border surrogacy as well as establish legal tools to prevent surrogacy for sexual purposes trade to protect human rights and prevent child trafficking.

This study examines the impact of structured cultural educational activities on various dimensions of student well-being in primary education. Using a randomized controlled trial design, 120 third- and fourth-grade students from Arad County, Romania, were assigned to either an experimental group, which participated in cultural educational activities, or a control group, which received no intervention. Well-being and social behavior were assessed using the Strengths and Difficulties Questionnaire (SDQ) and the EPOCH Measure of Adolescent Well-Being, administered before and after the intervention. The SDQ evaluated emotional symptoms, hyperactivity, conduct problems, peer relationship issues, and prosocial behavior, while the EPOCH scale measured engagement, perseverance, optimism, connectedness, and happiness. Analysis revealed statistically significant improvements (p < 0.05) in the experimental group compared to the control group. Students in the experimental group exhibited reduced hyperactivity and peer relationship problems, alongside notable increases in engagement, perseverance, optimism, connectedness, and happiness. These findings highlight the efficacy of integrating cultural educational activities into the primary school curriculum as a strategy for enhancing emotional and social development. The study underscores the importance of such interventions in fostering positive developmental outcomes and offers a foundation for further research into their long-term effects and adaptability across diverse educational contexts.