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.

Industrial heritage is a legacy from the past that we live with today and pass on to future generations. The economic value of this heritage can be defined as the amount of welfare that it generates for society, and this value should not be ignored. However, current research based on economic analysis has mostly focused on qualitative statements instead of quantitative assessment. This study proposes an innovative methodology combining qualitative (field research) and quantitative (willingness to pay and contingent valuation) methods to assess the economic value of industrial heritage. The industrial heritage of Tangshan, China, was chosen as a case study, and the research found that museums and cultural creative parks are effective ways to conserve industrial heritage. The entrance fee can be used to represent the economic value of the heritage site. There was a positive correlation between the influence of economic value and the entrance fees residents would prefer to pay. The results indicate the locals would prefer lower entrance fees for the transformed heritage museums (The average current cost: $2.23). Locals were most concerned about the entrance fees for the Kailuan Coal Mine and Qixin Cement Plant Museums, which have both been renewed as urban landmarks for city tourism. Renewal methods have been applied to six industrial heritage sites in Tangshan; these sites have their own conservation and renewal practices based on city-level development or industrial attributes. Thus, when residents recognize the economic value of a heritage site, they are willing to pay a higher entrance fee. This research demonstrates the economic value of industrial heritage using a mixed methods approach and provides a basis for assessing the value of cultural heritage for urban tourism analysis.

The Sustainable Development Goals (SDGs) can be viewed as the aftermath of the Millennial Development Goals (MDGs). This is due to the fact that the seventeen (17) SDGs are designed to continue the work expected to have been done by the MDGs. In other words, the failure of the MDGs to eradicate poverty birthed the SDGs. However, the SDGs seem not to be achieving the desired result. This has led to the projection for the need for a decade of action. In the African context, the questions of why the MDGs failed and the SDGs tend to be failing are yet to be asked. By projection, if the questions are not asked and answers are not provided, the projection of the decade of action may also fail. Hence, the reason for this conceptual paper which was targeted at exploring the possibility of considering the Africanization of the SDGs as remedy to ensuring sustainable development in the African continent. Different relevant sources were identified, reviewed and analysed. The findings from the reviewed and analysed sources showed among others that for Africanization of the SDGs to be a reality and practicable, glocalization must be embraced. Meanwhile, there will be need to question the use of Eurocentric curricula in African institutions of learning.

This study addresses the rising concerns of technostress experienced by teachers due to the increased reliance on educational technology in both classroom and online settings. Technostress, defined as the adverse psychological effects arising from the use of information communication technologies, has been documented to impact teacher performance and overall well-being. Despite the importance of educational technology in enhancing teaching and learning experiences, many educators report elevated levels of anxiety, stress, and pressures associated with their use of these tools. This study presents practical strategies to help teachers alleviate or prevent technostress while using educational technology. This study used a quantitative approach with a survey conducted among 113 university and schoolteachers. The data analysis included frequency and percentage distribution of categorical variables, Cronbach's alpha for reliability, chi-square test, and exploratory factor analysis to identify strategies for symptom prevention. The results indicated that while many teachers experienced symptoms of technostress due to several factors, some did not. The study concluded with specific strategies, and many teachers agreed highly. The implications of this study are profound for educational institutions, policymakers, and teacher training programs as they underscore the necessity of providing comprehensive training, support, and resources to help educators manage technostress effectively. By integrating these strategies into professional developmental programs and fostering a supportive teaching environment, schools and universities can promote better mental health for teachers, improving students' educational outcomes.

The current era of Industry 4.0, driven by advanced technologies, holds immense potential for revolutionising various industries and fostering substantial economic growth. However, comprehending intricate processes of policy change poses difficulties, impeding necessary adaptations. Public apprehensions are growing about the inertia and efficacy of policy changes, given the influential role of policy environments in shaping development amidst resource constraints. To address these concerns, the study introduces the Kaleidoscope Model of policy change, serving as a roadmap for policymakers to enact effective changes. The study investigates the mediating impact of cultural change within the framework of the Kaleidoscope Model. The study delves into cultural influences by incorporating the Behavior Change Wheel (BCW) Theory. The methodology involves questionnaires survey, analysing using Structural Equation Modelling (SEM). The findings reveal that only the Policy Adoption and Policy Implementation components significantly affect the assessment of the effectiveness of the Construction 4.0 policy. Intriguingly, the final model demonstrates no discernible connection between the Kaleidoscope Model and the cultural influences. This study makes a noteworthy contribution to the realm of political science by furnishing a comprehensive framework and directives for the successful implementation of the Construction 4.0 policy.

This study used quantitative methods to examine the correlation between adaptive learning technology and cognitive flexibility in kids receiving special education. The study included a cohort of 120 kids, ages 8–12, who were diagnosed with particular learning difficulties, ADHD, or autism spectrum disorder. Cognitive flexibility was evaluated using the Wisconsin Card Sorting Test (WCST), while the utilization of adaptive learning technologies was quantified using self–report questionnaires. The data was analyzed using several statistical methods, such as independent samples t-tests, regression, Pearson correlation coefficients, ANOVA, and ANCOVA. The findings revealed a noteworthy and favorable correlation between the utilization of adaptive technology and the scores of cognitive flexibilities. This correlation remained significant even after accounting for demographic characteristics. Moreover, it was shown that the diagnostic status had a moderating effect on the correlation between the utilization of adaptive technology and cognitive flexibility. The results emphasize the capacity of adaptive learning technologies to improve cognitive flexibility abilities in kids with special needs, offering significant knowledge for educators, legislators, and technology developers.