No less than 60% of timber production in Peru’s natural forests is the result of informal or illegal extractive activities that, by definition, are not sustainable. This article aims to demonstrate that even legitimate timber, such as timber harvested in more than 6 million hectares of forest concessions, does not meet the basic requirements of sustainable forest management. Forestry legislation itself, which does not emphasize forest management, institutional weaknesses and the socioeconomic environment are the main causes. In addition, the cutting cycles and the authorized minimum diameters, among other practices, do not allow the renewal of the resource and increase its degradation.

The rapid digitalisation of business processes and the widespread adoption of remote work since the COVID‑19 pandemic have forced private enterprises to re‑examine the role of human resource management (HRM). Drawing on the resource‑based view, this study investigates how digital HR strategies—covering recruitment & selection, training & development, performance management and digital employee services—affect employee engagement and firm performance in a context where a significant portion of the workforce operates remotely. Using survey data from 150 employees and managers in 50 privately owned firms in Chongqing, China, supplemented by semi‑structured interviews with HR leaders, we develop a digital HR adoption index and test its impact on remote work effectiveness and organisational performance. The results show that higher levels of digital HR adoption positively influence employee engagement, reduce perceptions of relative deprivation and cyberloafing, and enhance remote work effectiveness. Regression analysis further indicates that remote work effectiveness mediates the relationship between digital HR adoption and organisational performance. Qualitative insights highlight the importance of leadership support, training and the integration of platforms such as WeChat Work, DingTalk and Tencent Meeting for managing remote teams. Our findings offer evidence‑based recommendations for private enterprises in emerging economies to align digital HR strategies with remote working arrangements, support employee well‑being and sustain performance.

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.

Political patronage has become a notable concern in the South African public sector, often compared to a new epidemic because of its adverse effects on governance and public administration. This phenomenon involves by political leaders offering rewards and appointment people for key government positions and allocating resources to them based on their political loyalty rather than their abilities and qualifications. This intensifies corruption by fostering a culture in which competence is subordinate, resulting in inadequately qualified individuals assuming key positions and receiving benefits, thereby amplifying opportunities for unethical conduct. In turn, this practice undermines the effectiveness and integrity of public sector institutions. The purpose of this article is to offer a broader analysis and implications of political patronage and how it fuels corruption and governance in the South African public sector. This article employs a secondary research method through the review of existing literature to examine the nature of political patronage, its nexus with corruption and misgovernance in the public sector, drawing reference to contemporary, renowned corruption cases. This paper submits that overcoming these challenges necessitates a holistic approach that involves the professionalization of the public sector, robust measures to combat corruption, and improved transparency. The objective is to establish and promote a public service that emphasizes competence, responsibility, and the fulfilment of governance functions in order to serve the wider interests of citizens.

This study delves into the concept of the “cultural bomb” within the framework of non-military defense empowerment strategies in Indonesia. This approach can potentially change society’s views and attitudes towards various security threats as a realization of strengthening the defense and security system of the universal people (Sishankamrata) per article 30 paragraph (2) of the 1945 constitution. By leveraging media, education, and information technology, the cultural bomb acts as a social weapon that operates powerfully in the “space of mind,” shaping behavior and actions nonviolently. The issue of cultural threats pertains to the infiltration and imposition of foreign cultural values and practices that undermine local traditions and national identity, leading to social fragmentation and weakness. This study proposes the concept of a “cultural bomb” as a policy framework to address and mitigate these cultural threats. The research employs a qualitative approach using the Delphi technique, engaging experts from cultural studies and defense strategies to reach a consensus on the strategic application of the cultural bomb. The results indicate that the cultural bomb can effectively strengthen national identity and awareness of national defense by promoting local values and cultural resilience, thus enhancing societal cohesion and mitigating the impact of foreign cultural influences. The paper outlines the components of a cultural bomb, analyzes its application in international contexts, and discusses its implications in efforts to strengthen national identity and foster a sense of national defense awareness. Focusing on the “war over space of mind” ideology, it introduces “cultural hacking” as a strategic initiative to address cultural power imbalances in the post-truth era.