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.

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.

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.

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.

Color visually communicates the product’s flavors to consumers and further influences their taste perception. This study explores the perceived taste of tea beverages caused by the logo’s principal colors, using hand-shaken tea beverages in Taiwan as an example. To identify the linkage between the logo color and tea tastes, this study divides the taste of tea beverages into four categories: sweetness, freshness, bitterness, and astringency. Then, the 69 tea beverage logos are allocated into the 14 color sections in the CIELAB color space according to their primary colors. The Correspondence Analysis method is employed to visualize the relationships between the logos and the perceived tastes. The tea tastes are then mapped into the color sections in the CIELAB color space. The analysis results reveal that the sweetness links to logos in the Warm Scheme colors (hue angle from 0 to 59 degrees). The fresh taste is bound with the logo with the Cool White Scheme colors (hue angle from 90 to 149 degrees and brightness >80). Finally, the bitter and astringent tastes link to the logo colors in the Cold Black Scheme colors (hue angle from 60 to 89 degrees, 150 to 329 degrees, and brightness <25). This study expands the color and taste association literature from general food to tea beverages. Our obtained empirical results can be applied to hand-shaken beverage companies to select principal colors for designing logos and packages that align with tea beverages’ perceived tastes to convey brand recognition accurately.