The sustainable development of Madeira Island necessitates the implementation of more precise and targeted planning strategies to address its regional challenges. Given the urgency of this issue within the context of sustainability, planning approaches must be grounded in and reinforced by a comprehensive array of thematic studies to fully grasp the complexities involved. This research leverages Geographic Information Systems (GIS) to analyze land use and occupancy patterns and their evolution within the municipality of Machico on Madeira Island. The study provides a nuanced perspective on the urban structure’s stagnation in the region, while concurrently highlighting the dynamic shifts in agricultural practices. Furthermore, it elucidates the transformation of predominant native vegetation within the municipality from 1990 to 2018. Notably, the research underscores the alarming decline in native vegetation due to anthropogenic activities, emphasizing the need for more rigorous monitoring by regional authorities to safeguard and preserve these valuable landscapes, habitats, and ecosystems.

The internationalization of higher education began to take shape during the period of the Republic of China. This trend manifested in various forms and encompassed a rich array of activities, including the construction of teaching staffs, the exchange of international students, and the presence of overseas scholars giving lectures in China. Between 1899 and 1945, Japanese institutions sent nearly 200 academic overseas students to China. With the establishment and improvement of the internal system of universities in the Republic of China, these students were able to study and interact with Chinese scholars. The forms of communication were diverse, the content was rich, and the channels were smooth, making the process lively and interesting with distinct characteristics of the era. Consequently, this group became both participants and witnesses in the internationalization process of universities in the Republic of China. However, the full-scale Anti-Japanese War disrupted the internationalization of universities, causing it to deviate from its normal trajectory. Some Japanese academic overseas students who had previously studied in China became instruments of Japanese imperialism’s cultural invasion and educational colonization. These students played a significant role in promoting the “alternative internationalization” of universities in the Republic of China. In short, examining the involvement of Japanese academic overseas students providing us a unique insight into the general situation and processes of internationalization at universities in the Republic of China during different historical periods.

This study examines the compliance between the accounting standard for Property, Plant and Equipment (PPE) and accountants’ practices in terms of disclosure and measurement, in order to determine its levels and drivers. Based on the assumption that a higher level of compliance is associated with a higher quality of the accounting information system, compliance indices are proposed and econometric regressions are used to analyze the determinants of this accounting compliance for Portuguese firms. The empirical evidence shows that compliance is not high, and that it tends to be higher for disclosing rather than for measuring. Moreover, the results suggest that firm size has a positive impact on compliance, both for measurement and disclosure, consistent with larger firms being subject to greater scrutiny. Liquidity, on the other hand, tends to have a negative effect on compliance, as more liquid firms are less dependent on external financing. Furthermore, while leverage tends to have a positive effect on measurement compliance, profitability has no effect on accounting compliance. Therefore, this study adds evidence straight from the perceptions of practitioners who interpret and apply accounting standards and then influence the quality of financial reporting, providing valuable insights that have the potential to affect confidence in firms.

This study employs a transfer matrix, dynamic degree, stability index, and the PLUS model to analyze the spatiotemporal changes in forest land and their driving factors in Yibin City from 2000 to 2022. The results reveal the following: (1) The land use in Yibin City is predominantly characterized by cultivated land and forest land (accounting for over 95% of the total area). The area of cultivated land initially increased and then decreased, while forest land continued to decline and construction land expanded significantly. The rate of forest land loss has slowed (with the dynamic degree decreasing from −0.62% to −0.04%), and ecosystem stability has improved (the F-value increased from 2.27 to 2.9). The conversion of cultivated land to forest land is the primary driver of forest recovery, whereas the conversion of forest land to cultivated land is the main cause of reduction; (2) cultivated land is concentrated in the central and northeastern regions, while forest land is distributed in the western and southern mountainous areas. Construction land is predominantly located in urban areas and along transportation routes. Areas of forest land reduction are mainly found in the central and southern regions with rapid economic development, while areas of forest land increase are concentrated in high-altitude zones or key ecological protection areas. Stable forest land is distributed in the western and southern ecological conservation zones; (3) changes in forest land are primarily influenced by annual precipitation, elevation, and distance to rivers. Road accessibility and GDP have significant impacts, while slope, annual average temperature, and population density exert moderate influences. Distance to railways, aspect, and soil type have relatively minor effects. The findings of this study provide a scientific basis for the sustainable management of forest resources and ecological conservation in Yibin City.