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.

Mr. Tao Xingzhi said: game is a way for children to understand the world, is one of the means of education to children. Game is the basic activity of kindergarten, for children, game is "play", "play" is the pronoun of the game, "play" can make children happy, meet their needs, development, children are living in play, learning in play, growing up in play. Outdoor autonomous game activities are an indispensable part of the kindergarten curriculum system. This paper starts from "combing - self-analysis, facing the problem; Action -- planning and enriching the region; In terms of research -- organization, implementation and continuous adjustment, this paper expounds the experience of using the existing resources of Jinma Kindergarten to reform and attempt children's outdoor autonomous games in the course of curriculum gamification construction.