Purpose: This review mainly aims to identify the lean practice conducted in hospitals, determining what problems lean practice can be helpful to solve in the hospitals. Data sources: Four electronic databases (Scopus, Web of science, Medline, and PubMed) were conducted for searching related literature in this review. Study selection: These studies in the hospitals that related lean healthcare practice and contained outcome variables were included. Data extraction: Related information such as research design, countries, lean tools, outcome variables, results were extracted. Results of data synthesis: 20 eligible articles were identified in this review. There was 20% lean practice being conducted in emergency department of hospitals in this review. Six cases have implemented lean in Brazilian hospitals. There were 12 cases implemented lean practice through Value Stream Mapping. Conclusion: Lean practices were highly valued in Brazilian hospitals, and it was frequently implemented in hospital emergency department. Value Stream Mapping and process mapping were the most commonly used lean tool. Waiting time, lead time and Length of Hospital Stay (LOS) were the primary indicators reflecting improvements in this review.

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.

With the acceleration of economic development and urban construction, urban security accidents have occurred around the world with alarming frequency, causing serious casualties and economic losses. Urban security planning and management as emerging areas of research have drawn widespread attention. For city development plans, urban security planning and management have become one of major topics. This paper first outlines the principles of urban security planning and management, combined with the construction of a digital and intelligent platform for urban emergency management. This research then analyzes the core technology and equipment support system of urban security management and its practical application. It also presents a new model based on urban security planning and management, followed by examples of its application in some mega infrastructure development for security planning and design (for example, Singapore Changi Airport and Shanghai Hongqiao Airport Transportation Hub). Additionally, a blast protection concept of urban security planning and management is provided.

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.