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Bioenergy remains the largest branch of renewable energy, and microalgae are a promising object of research among other types of biomasses whose scale for energy purposes is increasing. On the other hand, the growth of global energy production and urbanization, which results in high rates of municipal waste and wastewater generation, requires the development of integrated technologies that allow waste to be disposed of as fully as possible. Sustainable investments in the production of energy by various technologies are one of the methods to solve this complex problem. In this chapter, we study the methods of microalgae utilization of nutrients from wastewater and by-product liquid waste of sustainable investments from microalgae by hydrothermal liquefaction (HTL) technology. Wastewater has a complex composition, and the treatment of nitrogen and phosphorus and other biogenic elements, as well as heavy metals, using biological objects is optimal and cost-effective. Also the water phase after HTL is a by-product that has limited energy value. Biofuel investments have higher growth rates and at the same time do not compete with the investments in fossil fuels. Biofuel investments' cost of seaweed fuel can be reduced through high-value-added related products, such as food and feed additives, and pharmaceutical and cosmetic products.

Purpose – This article examines a detailed case study of the symbolic use of International Financial Reporting Standards (IFRSs) in an Egyptian state-owned company (AQF Co.) that is partially privatized by drawing on new institutional sociology (NIS) and its extensions. It explains how the ceremonial use of IFRSs is shaped by the interplay between institutionalized accounting practices, conflicting institutions, power relations, and the role of information technology (IT) in institutionalizing accounting rules and routines.

Methodology/approach – The research methodology is based on an intensive case study informed by NIS, especially the interplay between conflicting institutions, power relations, and IT role in institutionalizing accounting practice. Data were collected from multiple sources, including interviews, discussions, and documentary analysis.

Findings – The findings revealed that the company faced conflicting institutional demands from outside. The Central Agency for Accountability required the company to use the Uniform Accounting System (as a state-owned enterprise) and the Egyptian Capital Market Authority (CMA) required the company to use IFRSs (as a partially private sector company registered in the stock exchange). To meet these conflicting institutional demands, the company adopted loosely coupled accounting rules and routines and IT was used in institutionalizing existing Uniform Accounting System and preserving the status quo.

Research limitations – This study has limitations associated with its use of the case study method, including the inability to generalize from the findings of a single case study and the subjective interpretation by the researcher of the empirical data.

Practical implications – This article identifies that the interplay between institutional pressures, institutionalized accounting practices, intra-organizational power relations, and the role of IT in institutionalizing accounting routines contributed to the ceremonial use of IFRSs in an Egyptian state-owned enterprise. Understanding such relationships can help other organizations to become more aware of the factors affecting successful implementation and internalization of IFRSs and provide a better basis for planning the introduction of IFRSs into other organizations worldwide.

Originality/value of article – This article draws on recent research and thinking in sociology, especially the development and application of NIS. In addition, this article is concerned with the symbolic use of IFRSs in a transitional developing economy, Egypt, and hence contributes to debate about exporting Western accounting practices and other technologies to countries with different cultures and different stages of economic and political development.

This study investigated the potential for the development of dark tourism in Lebanon, a destination that has suffered multiple crises in recent years including conflicts and the world's largest non-nuclear explosion, which devastated a large section the country's capital city, Beirut. Research was carried out using desk audit, key informant interviews and archival research, which identified 21 potential dark tourism sites that could be incorporated into a new dark tourism product as part of the recovery of Lebanon as a tourism destination. Of these 21 sites, the majority were found in Beirut, suggesting that an urban dark tourism product may be the most suitable product to develop as the country emerges from crises. However, a number of barriers would need to be overcome in order for dark tourism to contribute to a form of phoenix tourism in the country, including the engagement of diverse stakeholders, the security of international tourists in the destination, and the ability of the public sector to invest in destination marketing in the post-crisis period.

There is an urgent need to develop climate-smart agrosystems capable of mitigating climate change and adapting to its effects. Conventional agricultural practices prevail in Mauritius, whereby synthetic chemical fertilizers, pesticides and insecticides are used. It should be noted that Mauritius remains a net-food importing developing country of staple food such as cereals and products, roots and tubers, pulses, oil crops, vegetables, fruits and meat (FAO, 2011). In Mauritius, the agricultural sector faces extreme weather conditions like drought or heavy rainfall. Moreover, to increase the crop yields, farmers tend to use 2.5 times the prescribed amount of fertilizers in their fields. These excess fertilizers are washed away during heavy rainfall and contaminate lakes and river waters. By using smart irrigation and fertilization system, a better management of soil water reserves for improved agricultural production can be implemented. Soil Nitrogen, Phosphorus and Potassium (NPK) content, humidity, pH, conductivity and moisture data can be monitored through the cloud platform. The data will be processed at the level of the cloud and an appropriate mix of NPK and irrigation will be used to optimise the growth of the crops. Machine learning algorithms will be used for the control of the land drainage, fertilization and irrigation systems and real time data will be available through a mobile application for the whole system. This will contribute towards the Sustainable Development Goals (SDGs): 2 (Zero Hunger), 11 (Sustainable cities and communities), 12 (Responsible consumption and production) and 15 (Life on Land). With this project, the yield of crops will be boosted, thus reducing the hunger rate (SDG 2). On top of that, this will encourage farmers to collect the waters and reduce fertilizer consumption thereafter sustaining the quality of the soil on which they are cultivating the crops, thereby increasing their yields (SDG 15).