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.

This paper utilizes an advanced Network Data Envelopment Analysis (DEA) model to examine the impact of mobile payment on the efficiency of Taiwan banking industry. Inheriting the literature, we separate the banking operation process into two stages, namely profitability and marketability. Mobile payment is then considered as the core factor in the second stage. Our paper discovers network DEA model can effectively enhance the analysis of banking industry’s efficiency, and mobile payment has a notable impact on Taiwan banking industry. Regarding the profitability stage, there is only one efficient bank in 2019 and 2022, respectively. These banks also perform better in terms of “mobile payment production”. In the marketability stage, there is also only one bank in 2021 and one bank in 2022, that can reach to unique efficiency score. This indicates many banks attempt to increase earnings per share through investing in mobile payment services. However, the achievement still needs more wait. This leads to the fact that no bank can reach the ultimate overall efficiency. Within our sample, we also find that regarding promoting mobile payment services, Private Banks outperform Government Banks.

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.

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.

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.