This study empirically examines the complex relationship between materialism and economic motivation, proposing an inverted U-shaped relationship. The research analyzes three dimensions of materialism: happiness pursuit, social recognition, and uniqueness, and their impact on economic motivation. The findings suggest that materialism, when balanced, positively influences economic motivation without causing adverse effects. This relationship remains consistent across demographic characteristics and life satisfaction levels, challenging the traditional negative view of materialism. The implications of these findings extend to marketing strategies, policy design, and infrastructure development, offering actionable insights for real-world contexts. This research underscores the importance of balancing materialistic values to foster sustainable economic growth and well-being.

Heat conduction theory stipulates that two thermo-physical properties of materials: the thermal conductivity “k” and the thermal diffusivity “α” influence the temperature evolution in regular and irregular bodies as a response to various cooling/heating conditions. The traditional statement involving the two thermo-physical properties is examined at length in the present study for the case of a semi-infinite region. The primary objective of the present study is to investigate the influence of the less known thermo-physical property called the thermal effusivity “e” on the incipient surface temperature rise in a semi-infinite body affected by uniform surface heat flux. The secondary objective of the study is to identify a key figure of merit named the dimensionless threshold time that separates the incipient temperature elevation in a semi-infinite region from the incipient temperature elevation in a large wall of finite thickness under the same uniform surface heat flux. The outcome of the methodical analysis suggests that the accurate estimate for the dimensionless threshold time τ_th in the semi-infinite region should be 0.10.

The main objective of the study is to discuss the application of a participatory approach that involves the community of a small rural area in Italy to develop and maintain a sustainable local food system based on a very ancient and high-quality typical local bean. The efficacy of the approach in terms of the active involvement of local actors (farming communities, local administration, social associations, and civil society) and knowledge transfer for preserving the local food culture has been demonstrated. Possible improvements to the approach through digital technologies for stimulating the effective engagement of teenagers have also been discussed.

Cobalt-based sulfides have emerged as promising candidates for next-generation high-performance anode materials for lithium-ion batteries (LIBs) due to their high theoretical specific capacity and reversible conversion reaction mechanisms. However, their practical application is hindered by volume expansion effects and relatively low rate performance. Guided by theoretical principles, this study synthesizes nanoscale Bi/CoS-C and Bi/Co4S3-C (denoted as Bi/CS-C) composite materials using Co and Bi2S3 as precursors via a solid-state ball milling method. The electrochemical properties of these materials were systematically investigated. When employed as anodes for LIBs, Bi/CoS-C and Bi/CS-C exhibit excellent rate capabilities. At current densities of 0.1, 0.5, 1, 4, and 10 A/g, the reversible capacities of Bi/CoS-C were 939.2, 730.7, 655.6, 508.1, and 319 mAh/g, respectively. In contrast, Bi/CS-C exhibited reversible capacities of 760.4, 637.6, 591.9, 484.3, and 295.4 mAh/g, respectively. Moreover, Co4S3, as an active component, enables superior long-cycle performance compared to CoS. After 300 cycles at 0.2 A/g, the Bi/CoS-C and Bi/CS-C electrodes retained capacities of 193.1 and 788.8 mAh/g, respectively. This study demonstrates that nanostructure design and carbon-based composite materials can effectively mitigate the volume expansion issue of cobalt-based sulfides, thereby enhancing their rate performance and cycling stability. This strategy provides new insights for the development of high-performance anode materials for lithium-ion batteries and is expected to accelerate their practical application in next-generation energy storage devices.

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.

Industrial heritage is a legacy from the past that we live with today and pass on to future generations. The economic value of this heritage can be defined as the amount of welfare that it generates for society, and this value should not be ignored. However, current research based on economic analysis has mostly focused on qualitative statements instead of quantitative assessment. This study proposes an innovative methodology combining qualitative (field research) and quantitative (willingness to pay and contingent valuation) methods to assess the economic value of industrial heritage. The industrial heritage of Tangshan, China, was chosen as a case study, and the research found that museums and cultural creative parks are effective ways to conserve industrial heritage. The entrance fee can be used to represent the economic value of the heritage site. There was a positive correlation between the influence of economic value and the entrance fees residents would prefer to pay. The results indicate the locals would prefer lower entrance fees for the transformed heritage museums (The average current cost: $2.23). Locals were most concerned about the entrance fees for the Kailuan Coal Mine and Qixin Cement Plant Museums, which have both been renewed as urban landmarks for city tourism. Renewal methods have been applied to six industrial heritage sites in Tangshan; these sites have their own conservation and renewal practices based on city-level development or industrial attributes. Thus, when residents recognize the economic value of a heritage site, they are willing to pay a higher entrance fee. This research demonstrates the economic value of industrial heritage using a mixed methods approach and provides a basis for assessing the value of cultural heritage for urban tourism analysis.