2050 building stock might be buildings that already exist today. A large percentage of these buildings fail today’s energy performance standards. Highly inefficient buildings delay progress toward a zero-carbon-building goal (SDGs 7 and 13) and can lead to investments in renewable energy infrastructure. The study aims to investigate how bioclimatic design strategies enhance energy efficiency in selected orthopaedic hospitals in Nigeria. The study objective includes Identifying the bioclimatic design strategies that improve energy efficiency in orthopaedic hospitals, assessing the energy efficiency requirements in an orthopaedic hospital in Nigeria and analysing the effects of bioclimatic design strategies in enhancing energy efficiency in an orthopaedic hospital in Nigeria. The study engaged a mixed (qualitative and quantitative) research method. The investigators used case study research as a research design and a deductive approach as the research paradigm. The research employed a questionnaire survey for quantitative data while the in-depth Interview (IDI) guide and observation schedule for qualitative data. The findings present a relationship between bioclimatic design strategies and energy conservation practices in an orthopaedic hospital building. Therefore, implementing bioclimatic design strategies might enhance energy efficiency in hospital buildings. The result of the study revealed that bioclimatic hospital designs may cost the same amount to build but can save a great deal on energy costs. Despite the challenges, healthcare designers and owners are finding new ways to integrate bioclimatic design strategies into new healthcare construction to accelerate patient and planet healing.

Public-Private Partnerships (PPPs) are mostly presented as a means to introduce efficient procurement methods and better value for money to taxpayers. However, the complexity of the PPP mechanism, their lack of transparency, accounting rules and implicit liabilities make it often impossible to perceive the amount of public expenditure involved and the long-run impact on taxpayers, providing room for fiscal illusion, i.e., the illusion that PPPs are much less expensive than traditional public investments. This psaper, thanks to a systematic review of the literature on the EU countries experience, tries to unveil the sources of this illusion by looking at the reasons behind the PPPs’ choice, their real costs, and the sources of fiscal risks. The literature suggests that PPPs are more costly than public funding, especially when contingent liabilities are not taken into account, and are employed as mechanisms to circumvent budgetary restrictions and to spend off-balance. The paper concludes that the public sector should share more risks with private sectors by reducing the amount of guarantees, and should prevent governments from operating through a sleight of hand that deflects attention away from off-balance financing, by applying a neutral fiscal recording system.

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.

"Physics Curriculum Standards for Compulsory Education (2011 Edition)" requires that physics teaching in junior high schools should focus on the development of students' scientific abilities, including the development of scientific knowledge and skills, scientific methods and attitudes. In view of the problems existing in middle school physics teaching such as being out of touch with real life, lack of interest, and traditional indoctrination teaching, integrating STEAM education concepts into physics experiment courses can greatly improve the interest of physics teaching and put students first. , teachers as instructors and assistants to improve the existing problems in the current physics teaching. Therefore, how to reasonably apply the STEAM education concept to the physical experiment course is a question worth exploring. I take "the design and production of floating sinks" as an example. The general idea is to build the main line of classroom teaching: the smoothness of knowledge logic, the progress of students' cognitive laws, the smooth design of teaching activities, and how to learn buoyancy and explore objects. To better understand the floating and sinking of objects when floating and sinking, interspersed with the educational concept of STEAM.

This study aims to discover the relationship between growth sales, capital structure, and corporate governance on financial performance of energy and basic material sector public companies in Indonesia. Financial performance is observed from 2 aspects: market performance (Tobin's Q) and profitability performance (ROA). The population in this study is firms in the energy and basic material sector on Indonesia Stock Exchange. The total population is 248 firms. 39 firms were selected as samples. The data is obtained from the annual report which starts from the period 2018 to 2022. A total of the population was determined as samples by purposive sampling method. Data analysis using panel data regression. The result shows: 1) Growth Sales have a significant influence on market performance; however, it does not have a significant effect on profitability performance. 2) Capital Structure significantly influences market and profitability performance 3) Corporate governance significantly influences market and profitability performance. Suggestions for companies that must strive to increase sales, maintain good corporate governance and pay attention to the company's capital structure in a balanced manner.