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.

Small-scale businesses have long been recognized as an important part of economic development and integrating them with industrial parks is both recommended and necessary for long-term success. In line of this, the objective of this study was to investigate the role of IPs entrepreneurial ecosystem in boosting the capabilities of small businesses. Data were collected from 245 small manufacturing business owners via simple random sampling and analysed using multivariate regression analysis. Thus, the ability of small enterprises is positively impacted by the presence of a more robust and appropriate entrepreneurial ecosystem. Similarly, a firm’s resource capabilities are more impacted by the entrepreneurial ecosystem when there is a better link between academia and industry. Furthermore, entrepreneurial skills are found to play a mediating role between the entrepreneurial ecosystem and firms’ technological capabilities. Another finding revealed that managerial expertise significantly mediates entrepreneurial ecosystems and firms’ resource capabilities. This finding suggested that the policymakers, better to formulate policies that encourages small businesses to engage in the industrial parks which results in an inclusive firm’s performance.

A review of the CARG Project of the Campania Region (marine counterpart) up to water depths of 200 m is herein proposed referring to the Gulf of Naples (southern Tyrrhenian Sea) aimed at focusing on the main scientific results obtained in the frame of this important project of marine geological cartography. The Gulf of Naples includes several geological sheets, namely n. 464 “Island of Ischia” both at the 1:25,000 and 1:10,000 scale, n. 465 “Island of Procida” at the 1:50,000 scale, n. 466–485 “Sorrento–Termini” at the 1:50,000 scale, n. 446–447 Naples at the 1:50,000 scale, and n. 484 “Island of Capri” at the 1:25,000 scale. The detailed revision of both the marine geological and geophysical data and of the literature data has allowed us to outline new perspectives in marine geology and cartography of Campania Region, including monitoring of coastal zone and individuation of coastal and volcano-tectonic and marine hazards.

Magnetite magnetic nanoparticles (MNP) exhibit superparamagnetic behavior, which gives them important properties such as low coercive field, easy superficial modification and acceptable magnetization levels. This makes them useful in separation techniques. However, few studies have experimented with the interactions of MNP with magnetic fields. Therefore, the aim of this research was to study the influence of an oscillating magnetic field (OMF) on polymeric monolithic columns with vinylated magnetic nanoparticles (VMNP) for capillary liquid chromatography (cLC). For this purpose, MNP were synthesized by coprecipitation of iron salts. The preparation of polymeric monolithic columns was performed by copolymerization and aggregation of VMNP. Taking advantage of the magnetic properties of MNP, the influence of parameters such as resonance frequency, intensity and exposure time of a OMF applied to the synthesized columns was studied. As a result, a better separation of a sample according to the measured parameters was obtained, so that a column resolution (R_s) of 1.35 was achieved. The morphological properties of the columns were evaluated by scanning electron microscopy (SEM). The results of the chromatographic properties revealed that the best separation of the alkylbenzenes sample occurs under conditions of 5.5 kHz and 10 min of exposure in the OMF. This study constitutes a first application in chromatographic separation techniques for future research in nanotechnology.