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.

This paper mainly discusses the application and impact of AI tools in vocational college students' career planning and employment preparation in Chinese Mainland. Through a review and analysis of relevant literature, this article found that artificial intelligence tools can provide students with more information and assistance, thereby improving their career cognition and employment competitiveness. However, if artificial intelligence tools are not open to Chinese users or students overly rely on these tools, it may also bring some negative effects, such as job anxiety and decreased self-awareness. Therefore, the government and teaching departments should strengthen the education of career planning and employment preparation, improve the artificial intelligence system, establish personalized service mode and other measures to provide more comprehensive and personalized career recommendation and employment services for higher vocational students in Chinese Mainland.

With the rapid development of the times, modern educational technology and traditional teaching mode have produced a more effective online + offline hybrid teaching mode in teachers' exploration and innovation. Through this hybrid mode of college English teaching, to a large extent, it can expand the actual classroom, and also enable students to fully carry out English learning outside the classroom, which has a very significant positive effect on college Students' English learning and the construction of college classroom.

This paper examines the effect of governance in Sub-Saharan African (SSA) countries. Specifically, this study investigates (i) the interacting impact of government efficiency, regulatory quality, and the rule of law alongside other socioeconomic variables to determine foreign capital inflow (FCI) based on each economic SSA bloc; and (ii) the characteristic drivers of FCI, impacting economic growth in the SSA countries. Descriptive statistics, static models, least square dummy variables (LSDVs) and the dynamic system general method of moment (GMM) were employed as the study’s estimating techniques. Based on the result of the LSDV, food security and the rule of law significantly impact FCI in the sub-economic blocs in the region. Only six countries across the four economic blocs responded to food security and the rule of law in the model. The dynamic system-GMM provided evidence of five socioeconomic variables and three governance variables contributing to FCI. The findings revealed (i) regulatory quality and the rule of law are governance variables that significantly impacted FCI; and (ii) food security failed to significantly impact FCI in the SSA region. However, inflation, life expectancy, the human capital index, exchange rate and gross domestic product (GDP) growth impacted FCI significantly. In the aggregate, inflation, regulatory quality, exchange rate and the human capital index exhibited positive relationships, while other variables such as life expectancy, government effectiveness and the rule of law appeared significant but inversely impacted FCI in the SSA region. The key policy implication recommendation from this study is that a good legal framework could moderate the flow of foreign capital in favour of growth as it creates a strong foundation for sustainable economic development in the region.

The significance of infrastructure development as a determinant of economic growth has been widely studied by economists and policymakers. Though there is no much debate about the importance of infrastructure on growth, the extent to which infrastructure affects growth in the long run is often debated among researchers. This paper aims to examine the effect of infrastructure development on economic growth in ten sub-Saharan Africa. This study uses balanced panel data of ten African countries, particularly sub-Saharan Africa over the period of 2010–2020 by analyzing a set of independent variables with relation to the dependent, which is GDP per capita. The study has found that water supply & sanitation index and electricity index have positive and significant relationship with economic growth, while transport index and Information & Communications (ICT) have negative relationship with economic growth in these countries.

In order to optimize the environmental factors for cucumber growth, a fertilizer and water control system was designed based on the Internet of Things (IoT) system. The IoT system monitors environmental factors such as temperature, light and soil Ec value, and uses image processing to obtain four growth indicators such as cucumber stem height, stem diameter size, number of leaves and number of fruit set to establish a single growth indicator model for temperature, light, soil Ec value and growth stage, and the four growth indicators were fused to obtain the comprehensive growth indicator I_c for cucumber, and calculates its deviation to determine the cucumber growth status. Based on the integrated growth index I_c of cucumber, a soil Ec control model was established to provide the optimal environment and fertilizer ration for cucumber at different growth stages to achieve stable and high yield of cucumber.