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.

With the development of globalization, the importance of multiculturalism in university English education is becoming more and more prominent. This paper discusses the problems related to the teaching innovation of university English education from the perspective of multiculturalism. Firstly, it introduces the concept and significance of multicultural education and emphasizes its importance to university English education. Secondly, it analyzes the problems existing in the current university English teaching, such as cultural prejudice and language barrier. Then, innovative strategies for multicultural teaching are proposed, including teacher training, textbook design, teaching activities and so on. Finally, the evaluation and future development of multicultural education are prospected.

E-learning has become an integral part of higher education, significantly influencing the teaching and learning landscape. This study investigates the impact of student characteristics such as gender, grade, and major on E-learning satisfaction. Utilizing Structural Equation Modeling (SEM) and collecting data through 527 valid questionnaires from Nanjing Normal University students, this research reveals the nuanced relationships between these variables and E-learning satisfaction. The findings indicate that gender, grade, and major significantly and positively impact student satisfaction with E-learning, highlighting the need for tailored E-learning resources to meet diverse student needs. The study underscores the importance of continuous improvement in E-learning resources and platforms to enhance student satisfaction. This research contributes to the understanding of effective E-learning strategies in higher education institutions.

With the continuous development and rapid progress of Internet technology, the technology of “Internet +” has been widely used in almost all walks of life, including education. The new learning mode of “Internet + education” is changing learners’ learning habits, and this learning mode has become a hot issue that scholars pay attention to. Although there is much research on blended learning, the research on the influencing factors of blended learning in Chinese private colleges and universities is limited. In this paper, the questionnaire was designed based on the theory of planning behavior and the technical acceptance model theory, and distribute these questionnaires to undergraduates at Harbin Cambridge University, a private university in China, and 162 valid questionnaires were collected. Analysis was performed by multiple linear regression and structural equation model method. It is found that college students’ blended learning effect is positively correlated with perceived usefulness, interactive behavior, and learning acceptance, while perceived ease of use and learning atmosphere have no significant influence on the learning effect. This study further found that perceived usefulness and interactive behavior can influence the effect of blended learning through the mediating effect of learning acceptance. The results of this study provide a new idea for the study of blended learning; that is, students will know how to improve the effectiveness of blended learning, and also provide a valuable reference for teachers to solve the problem of how to improve the quality and effectiveness of blended classroom teaching.