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.

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.

This study aims at analyzing the consumers’ perception towards online purchasing bakery goods on subjective norm (SN), computer self-efficacy (CSE), and technology acceptance model (TAM). Convenience sampling was used and the final sample of respondents was made of 344 participants, with an effective recovery rate of 96%, who bought bakery goods on the LINE social platform in Nantou County. Descriptive statistics, confirmatory factor analysis, and SEM structural equation model were used to test the research hypothesis. The results show that after adding external variables to the technology acceptance model (TAM), the application of purchasing bakery goods online is significant; the consumers’ behavior of purchasing bakery goods online, subjective norm (SN), computer self-efficacy (CSE), and technology acceptance model (TAM) have cause-and-effect relationships. This research concludes that it is easy, helpful, and worthy to use the Internet to buy bakery goods.

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.

This study explores the attributes of service quality for overseas residents provided by island county governments, using the example of the Kinmen County Government’s service center in central Taiwan. This research aims to identify key service elements that can enhance the satisfaction of Kinmen overseas residents. Drawing upon the SERVQUAL scale and a comprehensive literature review, service quality is divided into five dimensions: “administrative service,” “life counseling,” “information provision,” among others, comprising 24 service quality elements. A total of 311 valid questionnaires were collected through a survey, and Kano’s two-dimensional quality and IPA analysis were used to classify service factors. The Kano two-dimensional quality analysis revealed that “employment counseling,” “entrepreneurship counseling,” and “setting up service counters at airports and terminals during festivals” belong to attractive quality. Nine elements were classified as “one-dimensional quality” and “must-be quality,” including “one-stop service,” “exclusive consultation hotline,” and “exclusive website reveals information.” Through Quality Function Deployment (QFD), service elements that align with Kano’s two-dimensional quality and IPA priority improvement were selected for detailed study, including “financial assistance in emergencies,” “subsidy for transportation expenses back home,” “subsidies for education allowances,” and “various subsidy application information.” Following expert discussions and questionnaire surveys, eight strategies for improving key service quality elements were identified. This research not only provides actionable insights for the Kinmen County Government but also offers valuable strategies that can be applied to similar contexts globally, where remote and rural populations require specialized governmental support.

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.