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.

According to the United Nations, by 2050, about 68% of the world’s population will live in urban areas. This population increase requires environmental resilience and planning ability to reduce the negative environmental impacts associated with growth. In this scenario, life cycle analysis, whose standards were introduced by ISO 14000 series, is an essential tool. From this perspective, smart cities whose concern about environmental sustainability is paramount corroborating SDG 11. This study aims to provide a holistic view of environmental technologies developed by Brazilian inventors, focused on life cycle analysis, which promotes innovation by helping cities build greener, more efficient, resilient, and sustainable environments. The methodology of this article was an exploratory study and investigated the scenario of patents in the life cycle. 209 patent processes with Brazilian inventors were found in the Espacenet database. Analyzing each of the results individually revealed processes related to air quality, solid waste, and environmental sanitation. The review of patent processes allowed mapping of the technological advances linked to life cycle analysis, finding that the system is still little explored and can present competitive advantages for cities.

Publications overestimating the medical and ecological sequels of a slight anthropogenic increase in the radiation background have been reviewed recently with examples of different organs and pathological conditions. The overestimation contributed to the strangulation of atomic energy. The use of nuclear energy for electricity production is on the agenda today due to the increasing energy needs of humankind. Apparently, certain scientific writers acted in the interests of fossil fuel producers. Health risks and environmental damage are maximal for coal and oil, lower for natural gas, and much lower for atomic energy. This letter is an addition to previously published materials, this time focused on studies of cataracts in radiation-exposed populations in Russia. Selection and self-selection bias are of particular significance. Apparently, the self-reporting rate correlates with dose estimates and/or with professional awareness about radiation-related risks among nuclear workers or radiologic technologists, the latter being associated with their work experience/duration and hence with the accumulated dose. Individuals informed of their higher doses would more often seek medical advice and receive more attention from medics. As a result, lens opacities are diagnosed in exposed people earlier than in the general population. This explains dose-effect correlations proven for the incidence of cataracts but not for the frequency of cataract surgeries. Along the same lines, various pathological conditions are more often detected in exposed people. Ideological bias and the trimming of statistics have not been unusual in the Russian medical sciences. It is known that ionizing radiation causes cataracts; however, threshold levels associated with risks are understudied. In particular, thresholds for chronic and fractionated exposures are uncertain and may be underestimated.

Oil spill clean-up is a long-standing challenge for researchers to prevent serious environmental pollution. A new kind of oil-absorbent based on silicon-containing polymers (e.g., poly(dimethylsiloxane) (PDMS)) with high absorption capacity and excellent reusability was prepared and used for oil-water separation. The PDMS-based oil absorbents have highly interconnected pores with swellable skeletons, combining the advantages of porous materials and gels. On the other hand, polymer/silica composites have been extensively studied as high-performance functional coatings since, as an organic/inorganic composite material, they are expected to combine polymer flexibility and ease of processing with mechanical properties. Polymer composites with increased impact resistance and tensile strength without decreasing the flexibility of the polymer matrix can be achieved by incorporating silica nanoparticles, nanosand, or sand particles into the polymeric matrices. Therefore, polymer/silica composites have attracted great interest in many industries. Some potential applications, including high-performance coatings, electronics and optical applications, membranes, sensors, materials for metal uptake, etc., were comprehensively reviewed. In the first part of the review, we will cover the recent progress of oil absorbents based on silicon-containing polymers (PDMS). In the later details of the review, we will discuss the recent developments of functional materials based on polymer/silica composites, sand, and nanosand systems.