E-commerce plays an important role in many organizations and businesses, including small and medium-sized enterprises (SMEs). Although the body of scientific knowledge carries significant research in addressing the main drivers and challenges of e-commerce among SMEs, the Saudi market was untouched, especially after the official Saudi government classification of SMEs back in December of 2016. Therefore, this study aims to explore the most common factors and challenges of SMEs when utilizing e-commerce in Saudi Arabia. It focused on Jeddah City as the second-largest city and the main seaport of the country. This research is based on a quantitative survey carried out among 63 firms, due to the difficulty in reaching a larger number of participants who had dedicated time and budget. The examined factors were collected from the literature and classified using the Technology, Organization, and Environment Model (TOE). Out of 63 firms, only six were adopting e-commerce. This led us to focus more on the challenges that hindered the remaining 57 from utilizing e-commerce. The analysis results uncovered the status of e-commerce among a sample of Saudi SMEs and showed that the knowledge and awareness level of e-commerce potential for businesses play a significant factor in reaching this incredibly low number.

Many previous studies find no significant effect of health insurance on health outcome in rural areas of China. Many researchers believe this could be because of the characteristics of health care provision in those areas. In this paper, we aim to examine if urbanization will change the situation. Our research question focuses on if urbanization will change the participation and performance of health insurance on health outcome in a positive direction. Using a longitudinal sample drawn from the China Health and Nutrition Survey (CHNS), we employed multiple estimation strategies for multiple waves to handle the potential selection bias. We find that urbanization factors such as population density, transportations and housing are associated with probability of insurance participation. That is, urbanization related factors tend to increase people’s willingness of insurance participation. We also conclude that urbanization improves the performance of insurance on self-reported health outcome. Results show that the health insurance has a significant positive impact on health production in urbanized areas. Health insurance in general increases the probability of health care utilization for all areas. However, it does not lead to a significant improvement in the health outcomes in under urbanized areas because of the health provision quality or characteristics of health insurance coverage in those areas.

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.

The existing ample literature studied the factors for adopting computer-assisted audit techniques (CAATs) by internal and external auditors, frequently ignoring their impact on the quality of audits and companies’ efficiency. This study delivers new evidence on the kinds of CAATs utilized by internal auditors, examines their adoption impact on corporate sustainability, and studies the moderating impact of company characteristics. This study used data from internal auditors in Ethiopia gathered using a survey, and the study hypotheses were tested using the partial least squares-structural equation modeling (PLS-SEM) technique. The study found a moderate utilization of CAATs by internal auditors in executing their activities. The result also revealed a highly positive impact of internal auditors’ CAAT utilization on fraud discovery in the acquisition process. The study found that the intensity of this relationship is impacted by the companies’ characteristics of management commitment. However, the size and type of the company are not impacting it. This study finding complements prior studies and helps practitioners make decisions that can improve CAAT utilization in internal audit functions for a high level of companies’ sustainability.

Children have an innate curiosity and desire to explore. Curiosity, easy to ask, good exploration is the age characteristics of children, inquiry is not only the goal of children's scientific learning, but also the way of children's scientific learning. Phenomenon of nature and the real things in life and also children explore the vivid content in the mixed age club, so when mixed age club activities from the Angle of view of the child, with various kinds of way to carry out exploratory area activities, around the child's interest, with the advanced type questions as clues of mixed age club inquiry activity, inspire children's bold, independent to participate in class activities, Really become a small host of activities.