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.

The CO₂  heat pump air conditioning system of new energy vehicle is designed, and the vehicle model of CO₂  heat pump module and heat management system is established based on KULI simulation. The effects of refrigerant charge, running time and compressor speed on the heat pump air conditioning system is studied, and the energy consumption is compared with the PTC heating system and the CO₂ heat pump air conditioning system without waste heat recovery. The results show that the optimal charge for full-service operation is 750 g; increasing the compressor speed can increase the cooling capacity, so that the refrigerant temperature in the passenger compartment and battery inlet can quickly reach the appropriate temperature, but the COP_h, COP_c are reduced by 2.5% and 1.8% respectively. By comparing it with PTC heating and CO₂ heat pump air conditioning systems without waste heat recovery, it is found that the energy consumption of this system is only for the PTC heating systems 42.5%, without waste heat recovery carbon dioxide heat pump air conditioning system of 86.6%. It greatly saves energy, but also increased the waste heat recovery function, so that the system supply air temperature increased by 26%, improve passenger cabin comfort. This  provides a reference for the future experimental research of CO₂ heat pump air conditioning and heat management system. 

Sport has become a fundamental socio-economic area. Currently, technological progress plays one of the most important roles in the development of sport. In the twenty-first century, innovation, and technology are significantly shaping the world of law enforcement and sports policing, and huge changes are taking place that need to be responded to. The development, spread and completion of info communication, information technology, digital technologies, and digitalization itself at an ever-faster pace than ever before are fundamentally changing all areas of the economy and society. Today there is no question that digitalization is the engine of the economy, which has an impact in all sectors, including sports and law enforcement. In the study, the authors examine the possibility of technical development in the field of sports safety. Among other things, drones, facial recognition systems and predictive analytics will be examined. The methodology used is mainly based on the analysis and examination of previous methods. The authors propose to adapt the innovative tools used at previous sports and mass events in the field of sports safety.

Heat removal has become an increasingly crucial issue for microelectronic chips due to increasingly high speed and high performance. One solution is to increase the thermal conductivity of the corresponding dielectrics. However, traditional approach to adding solid heat conductive nanoparticles to polymer dielectrics led to a significant weight increase. Here we propose a dielectric polymer filled with heat conductive hollow nanoparticles to mitigate the weight gain. Our mesoscale simulation of heat conduction through this dielectric polymer composite microstructure using the phase-field spectral iterative perturbation method demonstrates the simultaneous achievement of enhanced effective thermal conductivity and the low density. It is shown that additional heat conductivity enhancement can be achieved by wrapping the hollow nanoparticles with graphene layers. The underlying mesoscale mechanism of such a microstructure design and the quantitative effect of interfacial thermal resistance will be discussed. This work is expected to stimulate future efforts to develop light-weight thermal conductive polymer nanocomposites.

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.

Islamic based low-cost private school facing a suffer from a lack of new students due to the incapability to adapt to current condition. They are already “lost in the competition” with other school. This quality also includes the inability of the low-cost private schools to adapt with technology and change. Another finding is that low-cost private schools struggling in managing the funding and management. Low-cost private high school has become a key support in ensuring the fulfilment 12-year compulsory education stated by Indonesian Education Law. With only 40 percent of the total population able to attend public schools, the government as well as the private sector needs to accommodate affordable private schools to meet the need of high schools in Jakarta. Low-cost private schools become essential in providing the gap between the need of schools from the total population of students and the availability of the public school. The previous study highlighted organizational agility with the mediation of Islamic Work Ethic can be achieved through leadership capability and organizational culture, whilst several studies also suggest that Islamic Work Ethics or Istiqamah have no impact in promoting organizational agility. This research conducted in 2022–2023 encompassed 133 low-cost private high school in Jakarta in which all of them are Islamic low-cost private high school. The finding of this study is that school principal leadership capabilities and school culture are positively affect school agility with Istiqamah as mediated variable.