The incorporation of artificial intelligence (AI) into language education has created new opportunities for improving the instruction and acquisition of Chinese characters. Nevertheless, the cognitive difficulties linked to the acquisition of Chinese characters, such as their intricate visual features and lack of clear meaning, necessitate thoughtful deliberation when developing AI-supported learning interventions. The objective of this project is to explore the capacity of a collaborative method between humans and machines in teaching Chinese characters, utilising the advantages of both human expertise and AI technology. We specifically investigate the utilisation of ChatGPT, a substantial language model, for the creation of instructional materials and evaluation methods aimed at teaching Chinese characters to individuals who are not native speakers. The study utilises a mixed-methods approach, which involves both qualitative examination of lesson plans created by ChatGPT and quantitative evaluation of student learning outcomes. The results indicate that the suggested framework for human-machine collaboration can successfully tackle the cognitive difficulties associated with learning Chinese characters, resulting in enhanced learner involvement and performance. Nevertheless, the research also emphasises the constraints of AI-generated material and the significance of human involvement in guaranteeing the accuracy and dependability of educational interventions. This research adds to the expanding collection of literature on AI-assisted language learning and offers practical insights for educators and instructional designers who aim to use AI tools into Chinese language curriculum. The results emphasise the necessity of employing a multi-disciplinary strategy in AI-supported language learning, incorporating knowledge from cognitive psychology, educational technology, and second language acquisition.

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.

The study looks at Ghana’s mining industry’s audit culture and green mining practices about their social responsibility to the communities where their mines are located. Results: According to this study, the economic motivations of mines and green mining are inversely related. Even large mining companies incur significant costs associated with their green mining initiatives because they require a different budget each year, which has an impact on their ability to maximize wealth. Conversely, mines with strong green mining initiatives enjoy positive public perception, and vice versa. Ghanaian mines do not have pre- or during-mining strategies; instead, they only have post-social and post-environmental methods. The best method for evaluating mines’ environmental performance in the community in which they operate is, according to this study, social auditing. This is primarily influenced by the mine’s audit culture, but it is also influenced by the auditor’s compliance with audit processes, audit guidelines, and, ultimately, the audit firm’s experience. The analysis confirms that Ghana’s mine environmental performance is appallingly low since local audit firms are not used in favor of foreign auditors who lack experience or empathy for the problems encountered by these mining communities. Last but not least, corporate social responsibility (CSR) is connected to Ghana’s development of green mining, either directly or indirectly. Whether the mine adopts a technocrat, absolutist, or relativist perspective on mining will determine this. The study discovered that, in contrast to the later approach, the first two views generate work in a mechanistic manner with little to no consideration for CSR.

The dairy industry is considered one of the most needed industries in almost every country; this is due to the continuous daily demand of its different products. Nevertheless, this industry consumes large amount of water, energy and material resources, and generates large quantities of liquid and solid wastes. In the sequel, under the pressure of fulfilling the 17 sustainable development goals (17 SDGs), it is important to address the sustainability of this sector in the world and particularly in developing countries. This study aims at assessing the impact of environmental, economic and social sustainability practices on the organizational performance of dairy industry in Palestine. To this end, a quantitative-research approach, based on a questionnaire for data collection, was adopted. Data has been collected from a convenient sample of 15 dairy factories working in West Bank in Palestine during a three-month period from March to May, 2023. Inferential statistical analyses were conducted as well. The results revealed that there is a difference between the median values of environmental and economic practices. In addition, the results showed that there is a medium relationship between sustainability practices and organizational performance. However, the economic practices proved to have the strongest impact then social practices; while, there is no impact of environmental practices on organizational performance. Furthermore, the results showed that this industry consumes larger amount of water as well as it generates large amounts of wastewater that mainly discharged to the drainage system without treatment for recycling or reuse. Several sound recommendations are given at the end of this paper. It worth mentioning that there are no previous studies conducted on the dairy industry sector in Palestine about sustainability assessment.

This work presents a review of Mexican Higher Education during the decade of education for sustainable development and how today it faces the commitments made for the Sustainable Development Agenda 2030. By portraying the agreements that support the UN’s Development Program in advising higher education institutions, the SDGs which can be served through universities and their by-products, the success stories of some universities are shown. This case study addresses the theoretical value of quality of life and harmony of the environment, remarking on how different universities in Mexico have approached this matter as a key part of their curricula, policy, and research. Showcasing a special emphasis given to the work carried out by the University of Sonora, specifically for their institutional practices for sustainability and the study of sustainability from the perspective of Environmental Psychology.