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.