Farm households in developing countries are often involved in a variety of livelihood income-generating activities to achieve basic needs and enhance food security. However, little attention has been given to investigating the effect of livelihood diversification strategies on the adoption of agricultural land management practices. This study explored the nexus between livelihood diversification and Agricultural Land Management (ALM) practices in the Southern Ethiopian Highlands. Data for this study were gathered through a structured questionnaire, interviews, and focus group discussions. A total of 423 sample respondents were selected by using multistage random sampling techniques. The data were analyzed using the Inverse Herfindahl Hirschman Diversity Index (IHHDI), the multinomial logit model (MNL), and the probit regression model. The findings of the study revealed that on-farm income activities are the most dominant livelihood income strategies (69.1%), followed by non-farm (21%) and off-farm (9.64%). The multinomial logit model analysis demonstrated that variables such as sex, education, family size, distance to market, land size, extension contact, membership in cooperatives, and household income were the major drivers of farmers income diversification activities (p<0.05). The results of the probit analysis indicated that income from crop production, daily labor work, rents from farmland, and farm assets have a positive and significant effect on households' decisions to implement ALM practices. In contrast, incomes from remittance and migrant sources have a negative but statistically significant impact on the adoption of ALM measures. The farm household sources of income-generating strategies substantially affected the adoption intensity of ALM measures. Income generated from the on-farm sector alone cannot be considered a core income-generating activity for households or a means of achieving food security. Therefore, land management policies and program implementations should consider farmers’ livelihood diversification and income-generating strategies. In addition, such interventions need to promote sustainable farming practices, enhance innovation, and related measures for the adoption of ALM measures to ensure land sustainability.

Soil and groundwater remediation act has been enacted and executed since year 2000 in Taiwan.  It has been ten good years till today where lots of remediation techniques progressively employed to improve Taiwan soil and groundwater resource quality.  Regulatory agencies, academia, remediation consulting firms, on-site professional engineers all have contribute the proud ten years in terms of soil and groundwater clean-up contribution.  However, some of technologies were un-environmental friendly even detrimental and damage to Taiwan precious soil and groundwater resources.  In Article one of the current Taiwan soil and groundwater Act, it clearly stated that soil is a precious nature resources.  Soil definitely is not a waste, shame on us most of current most commonly employed remediation are unlawful and merely aiming to save time and money consideration without any care to our land.  Dig-and-dump and soil acid washing are damaged employed in almost every single local environment agency soil clean-up project.  Lot of money, effort and time has been spent during past ten years.  Most of the spending is not improving soil quality using Green approach.

Soil and groundwater remediation Act was enacted in year 2000. More than ten years has already passed,  Monitoring project has been completed,pollution status has been defined,contaminated sites depollution have been launched,a great progress has been made. This paper majorly to depict the extensive farmland soil qauality monittoring which is unpredent in Taiwan and believe has never been done worldwide.

This project was initiated from February 8^th, 2002 to August 8^th, 2002. The project tasks including digitalization of cadastre, farmland listing, basic information collecting, field investigation, sampling & analysis planning, field sampling, soil sample analysis, data evaluation, suggestion of contaminated farmland control, and analysis of potential pollution sources and transfer routes.

2,251 soil samples,had been sampled from Chang-Hwa County, Yun-Lin County, Nan-Tao County, and Chia-Yi City, and been analyzed in this project. 44% of these samples concentration exceed the soil pollution control standard (Table 1), including 492 farmlands (125.65 ha registered) with total contaminated farming area of 108.38 ha in Chang-Hwa, and 6 farmlands (0.39 ha registered) with total contaminated farming area of 0.39 ha in Nan-Tao County. However, the concentration of samples from Ynu-Lin County and Chia-Yi City do not exceed the soil pollution control standard.

To coordinate with the investigation results of the relative project regarding to water and sediment quality of irrigation channels in Chang-Hwa area, the pollution sources are preliminary concluded to be the irrigation channels surrounding the farmlands in Chang-Hwa area. As to the Nan-Tao County, the abandoned brick furnace plants neighboring the farmland are suspected to be the pollution sources.

The results show that the soil of the investigation area in Chang-Hwa County is the most polluted. Base on the Geostatistics study and the distribution of the irrigation channels; the area neighboring the investigated farmland in this project is suspected being polluted. For the farmlands exceeding soil control standard, Geostatistics method is suggested to coordinate with the information of the irrigation system to clarify the contaminated area so as to be the basis of land control and remediation work. As to the farmlands, not being investigated in this project but with high pollution potential according to the Geostatistics study, detail investigations are suggested. Regarding to soil pollution remediation, it is suggested to coordinate with the effluent control and irrigation channel remediation to achieve an all-out success.

In light of the metaverse’s vast expansion, it’s a crucial intellectual platform that’s transforming the video game industry and spurring creative innovation and technological advancement. Considering the distinctive niche that Taiwan occupies within the realm of the video game industry, this study uses a total of 11 video game companies in Taiwan as samples. The study spans a period of 16 years, from 2007 to 2022, and utilizes the random effect regression model for analysis. The study results illustrate that intellectual capital efficiency exerts varying contributions to the creation of value across different corporate value indicators within the video game industry. Among the factors, HCE, SCE, and CEE demonstrate the highest explanatory power for ROE, reaching up to 82.23%. Following this, they account for 73.57% of the variance in market share, but only a meager 13.67% for Tobin’s Q. This study is the empirical evidence that different methods of measuring intellectual capital and various definitions of value creation in an industry may lead to divergent results and managerial implications in intellectual capital research. Hence, it is worthwhile for subsequent studies to continue clarifying and delving deeper into these aspects.

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.

This study meticulously explores the crucial elements precipitating corporate failures in Taiwan during the decade from 1999 to 2009. It proposes a new methodology, combining ANOVA and tuning the parameters of the classification so that its functional form describes the data best. Our analysis reveals the ten paramount factors, including Return on Capital ROA(C) before interest and depreciation, debt ratio percentage, consistent EPS across the last four seasons, Retained Earnings to Total Assets, Working Capital to Total Assets, dependency on borrowing, ratio of Current Liability to Assets, Net Value Per Share (B), the ratio of Working Capital to Equity, and the Liability-Assets Flag. This dual approach enables a more precise identification of the most instrumental variables in leading Taiwanese firms to bankruptcy based only on financial rather than including corporate governance variable. By employing a classification methodology adept at addressing class imbalance, we substantiate the significant influence these factors had on the incidence of bankruptcy among Taiwanese companies that rely solely on financial parameters. Thus, our methodology streamlines variable selection from 95 to 10 critical factors, improving bankruptcy prediction accuracy and outperforming Liang's 2016 results.