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.

The rapid shift to online learning during COVID-19 posed challenges for students. This investigation explored these hurdles and suggested effective solutions using mixed methods. By combining a literature review, interviews, surveys, and the analytic hierarchy process (AHP), the study identified five key challenges: lack of practical experience, disruptions in learning environments, condensed assessments, technology and financial constraints, and health and mental well-being concerns. Notably, it found differences in priorities among students across academic years. Freshmen struggled with the absence of hands-on courses, sophomores with workload demands, and upperclassmen with mental health challenges. The research also discussed preferred strategies for resolution, emphasizing independent learning methods, managing distractions, and adjusting assessments. By providing tailored insights, this study aimed to enhance online learning. Governments and universities should support practical work, prioritize student well-being, improve digital infrastructure, adapt assessments, foster innovation, and ensure resilience.

The consumption of dietary supplements among the elderly is on the rise. Despite the potential benefits, a comprehensive understanding of the decision-making processes leading to the consumption is lacking. This study explores the conditions influencing the decision-making and behavioral patterns of older adults related to dietary supplement consumption. Using a qualitative approach, in-depth interviews were conducted with 21 elderly participants from a seniors’ club in Bangkok, Thailand, who had consistently consumed dietary supplements for at least one year. The behavior was classified into five primary categories: enduring use of identical dietary supplements, insufficient regard for health compatibility, replacing medications with supplements, not verifying before consumption, and opting for supplements over medical treatments. These patterns are aligned with the core constructs of the Theory of Planned Behavior (attitude, subjective norm, and perceived behavioral control). Many individuals perceive supplements as pivotal health investments, while others view them as a direct route to robust health. Trusted advice from friends and television significantly influence their choices, with a prevailing sentiment that dietary supplements are generally safe. The high price tag on supplements is often associated with superior quality. The findings highlight the multifaceted nature of dietary supplement consumption decisions among the Thai elderly, suggesting the need for interventions to promote safer and more informed choices.

This paper examines the transformative potential of e-government in public administration, focusing on its capacity to enhance service delivery, transparency, accessibility, cost efficiency, and civic engagement. The study identifies key challenges, including inadequate technological infrastructure, cybersecurity vulnerabilities, resistance to change within public institutions, and a lack of public awareness about e-government services. These barriers hinder the seamless operation and adoption of digital government initiatives. Conversely, the study highlights significant opportunities such as streamlined service delivery, enhanced transparency through real-time access to government data, increased accessibility for marginalized and remote communities, substantial cost savings, and greater civic engagement via digital platforms. Addressing these challenges through targeted strategies—enhancing technological infrastructure, bolstering cybersecurity, managing organizational change, and raising public awareness—can help policymakers and public administrators implement more effective and inclusive e-government initiatives. Additionally, the integration of these digital solutions can drive sustainable development and digital inclusion, fostering social equity and economic growth. By leveraging these opportunities, governments can achieve more efficient, transparent, and accountable governance. Ultimately, the successful implementation of e-government can transform the relationship between citizens and the state, building trust and fostering a more participatory democratic process.

This paper presents a quantitative exploration of the functionality of cost accounting systems and their determinants in social welfare organizations. We conducted a questionnaire survey of managers of social welfare organizations running special nursing homes for the elderly and conducted a cluster analysis based on the data collected. The questionnaire was created based on the scales used in previous studies, with some new scales developed. For data analysis, the statistical analysis environment R was used. The clValid package of R was used to assess the validity of the cluster analysis. Based on the results of the analysis in this paper, it is expected that social welfare organizations that pursue cost leadership strategies and have a strong public interest orientation will benefit greatly by being able to utilize a highly functional cost accounting system. Such organizations will be able to improve their business efficiency by utilizing cost information, and their social contribution activities based on the resulting resources will truly be a contribution to public welfare. The findings from this study are of practical significance because they can be used by business managers of social welfare organizations to review the functionality of their cost accounting systems. We also focus on the degree to which nonprofit organizations focus on social contribution activities (in this paper, we call this public interest orientation). The public interest orientation of an organization is thought to affect the functionality of the cost accounting system in the same way as the organization’s strategy, but there has not been enough quantitative research on this point. By focusing on the public interest orientation of social welfare organizations, this study contributes to deepening our knowledge in this area.

This study determines the efficiency and productivity of Mexico’s urban and rural municipalities in generating economic welfare between 1990 and 2020. It establishes the incidence of context and space on efficiency, using Data Envelopment Analysis, the Malmquist-Luenberger Metafrontier Productivity Index, and Nonparametric Regression. The results indicate that 4 of the 2456 municipalities analyzed were efficient, that productivity increased, and that context and space influenced efficiency. This highlights the need for policies that optimize resource utilization, enhance investment in education, stimulate local business development, encourage inter-municipal cooperation, reduce rural-urban disparities, and promote sustainability.