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The paper aims to explore the adoption attitudes of internal and external motivations by multinational enterprises (MNEs) concerning transfer pricing manipulation and to discuss on pricing strategies of MNEs under different motives of transfer pricing manipulation.

The paper conducts literature reviews regarding motives of transfer pricing manipulation and then conducts questionnaire survey and expert interview to select and generalize the transfer pricing manipulation decision making. Analytic network process (ANP) is then applied to obtain factors' weights and model construction.

The paper finds that tax minimization is no longer the focus of transfer pricing manipulation strategies of Taiwanese MNEs, and their real concerns are winning maximum economic profits, enhancing the competitiveness of the enterprise, and effectively repatriating profits to parent companies in order to facilitate greater economic profits.

It is found from the model that most of the transfer pricing manipulation motives are based on low‐price strategies, which circumvent the exchange rate risks of low quotes. A possible reason is that current business operational patterns that have been limited to the electronic industry adopt the quantity‐based pricing strategy of “narrow profit margin and large volume.” However, the transfer pricing manipulation has great influence on the financial structures of the enterprises. The enterprises, as a result, must understand and reinforce the working of pricing transfer manipulation in the business development.

The paper collects questionnaires and investigation results from experts and scholars and uses ANP to construct a complete pricing strategic decision‐making model that may be taken by actual MNEs under different motives, in order to provide reference to MNEs when making transfer pricing manipulation strategies.

This paper primarily uses statistical methods to establish financial early‐warning models that make it possible to predict, in advance, the probability of a company experiencing financial distress.

In its empirical analysis, this is the first study that attempts to use financial ratios and non‐financial ratios as variables to analyze business groups, and the present study uses the (K‐S tests), and (M‐U tests) and logit regressions model.

Financial ratio variables remain the primary variables for predicting corporate financial distress. Upon examining the predictor variables for corporate financial distress at one, two, and three years prior to distress, it was found that financial ratio variables were the main ones at one and two years prior to distress, while at three years prior to distress there was one financial ratio variable and two ownership structure variables that showed significant differences. Financial structure, solvency, profitability, and cash flow indicators are the principal financial ratio variables. Ratios of director and supervisor ownership stakes after pledging of shares differed significantly between financially distressed and non‐distressed companies. Establishing independent directors and supervisors can lower the likelihood of financial distress.

As the time remaining before occurrence of financial distress grows shorter, test results show that the number of financial ratios with significant differences goes up. But the longer the time that remains before occurrence of financial distress, the more the financial ratios show non‐significant differences. That is why a number of scholars hold that the longer the period under study, the less explanatory power it has.

The mean contribution of this paper is that establishing independent directors and supervisors can lower the likelihood of financial distress. The paper is useful to researchers or practitioners who are focused on financial risk management and corporate governance implementation.

In this paper, the design of multiple channels to achieve the goal of a high‐performance medium access control (MAC) protocol is to be proposed to solve the problem of wasting bandwidth resources due to waiting for the backoff time.

In the MAC design of this paper, a control channel and a data channel are used to improve bandwidth utilization. When the control channel waits for the backoff time, the data channel may transfer data. As a result, bandwidth utilization can be improved. In order to have better bandwidth utilization in multiple channels, the authors also propose a bandwidth allocation strategy for control channels and data channels. According to the strategy, the control and data signals can be smoothly transmitted without blocking or waiting, thereby not wasting bandwidth resources. Finally, the authors propose multiple control sub‐channels and data sub‐channels to further reduce the backoff time penalty and make more communication pairs work in a transmission range to increase the throughput.

The paper solves the following problems bandwidth waste that results from waiting for the backoff time in the single channel model and bandwidth allocation strategy for the control and data sub‐channels in the multiple channel model to achieve throughput enhancement in mobile ad‐hoc networks.

The proposed method needs the support of multiple channels.

From the result, the bandwidth allocation ratio of the proposed method performs better than other various allocation ratios. In addition, the proposed method with the bandwidth allocation strategy and multiple data and control sub‐channels results in a better throughput than IEEE 802.11 DCF by 22.3 per cent.

The proposed method using multiple control and data sub‐channels can improve the throughput and reduce bandwidth waste over IEEE 802.11 DCF.

With the advancement in information technology, many companies have become heavily dependent on computer‐assisted systems, and implemented various computer‐based business activities and document system, among which computer‐assisted auditing tools and techniques (CAATTs) is an important choice. CAATTs can assist auditors in conducting control and confirmation tests, analysis and verification of financial statement data, and continuous monitoring and auditing. When constructing computer‐assisted auditing systems, enterprises must take many factors into consideration to determine whether to develop the software or purchase professional software packages. Therefore, the purpose of this paper is to construct an auditing software assessment model.

This study first conducted a focus group interview to determine the auditing software criteria and decision‐making factors, and then identified the main decision‐making factors. Finally, analytic network process was employed to evaluate the weights of the criteria and decision‐making factors in order to construct an auditing software decision‐making model upon both objective and subjective factors.

The most important auditing software criterion is the system functions, followed by data processing, and technical support and service provided by the software company. The most important factor of auditing software is cost and system stability, followed by data processing accuracy, technical support, and purchase cost.

The main contribution of this paper is the construction of an auditing software assessment model, which can be applied to other decision‐making topics. Moreover, this study applies the model on audit command language, interactive data extraction and analysis, and Focaudit as examples. In addition to determining project priority sequences, the advantages and disadvantages of the model are presented in order to provide references to businesses on decision making regarding software purchases.

The purpose of this paper is to explore the impact of ambidextrous leadership on employees’ innovative behaviors in public museums based on the ambidexterity theory of leadership for innovation. It also examines the mediating mechanism of organizational climate for innovation in public museums.

Multisource survey data were obtained from 30 human resource managers, 74 department managers and 237 employees of Taiwanese public museums. Multilevel path analysis was conducted to test the proposed model.

Ambidextrous leadership has the most significant effect on employees’ innovative behaviors. Moreover, organizational climate for innovation has a mediating effect on the relationship between ambidextrous leadership and employees’ innovative behaviors.

This study provides a new perspective on dynamic and complementary ambidextrous leadership, thereby providing important practical implications for innovation management in public museums. Specifically, leaders should apply ambidextrous leadership behaviors in their daily operations to develop an organizational climate for innovation and facilitate employees’ innovative behaviors.

This study is the first to explore the influence of ambidextrous leadership in a museum. In addition, it examines the mediating effect of organizational climate for innovation to explain the effect of ambidextrous leadership on employees’ innovative behaviors. The findings provide valuable insights for both researchers and managers of public and private entities.

By the end of this session, students should be able to: explain what a business model is; summarize the case firm’s business strategy using the elements of business model canvas proposed by Alexander Osterwalder and practice how to apply the business model canvas to analyze the business model of a firm; understand how a firm can seize an opportunity for innovation; and discuss how the case firm navigated through problems that came up as it grew.

Creative Design was a start-up company in Taiwan. To fulfill a course requirement while she was still in school, the founder had formed a team and entered an entrepreneurship competition. They won the second runner up award in that competition and impressed some firms who enquired if they would be interested in doing corporate identity system (CIS) design. They discovered that without establishing a corporate structure their prospective clients would be unable to pay an invoice. As a consequence, the founder and one of the team members established Creative Design Ltd. This case discusses the challenge Creative Design faced at the end of 2012. Wonderland farmers’ association (WFA) wanted to market locally grown jasmine but did not know how to go about it. They reached out to the founder and her company for assistance. The case of WFA was uncharted territory. Creative Design already had extensive experience in CIS design, but it did not have any experience in handling agriculture products. In this case, they had to deal with the full supply chain from production to exhibition. The risk for this project was high but Creative Design accepted the case and became the first design firm offering a “total solution.” Currently, Creative Design works with all kinds of cases, from simple CIS designs to more complicated total solutions of various scales. The founder now has to contemplate if the design house should develop more total solution cases. Doing so would require recruiting more staff and the dilemma of balancing revenue and costs.

The case study is designed for the undergraduate and graduate students of the College of Management; the case can be adopted for the courses of management, innovation and entrepreneurship, etc.

Teaching Notes are available for educators only.

CSS: 3 Entrepreneurship.

This study explores the relationship among relationship-selling, celebrity attachment and customer engagement.

Hypotheses were tested, using structural equation modeling on survey responses of 321 participants.

This study determines the connection between relationship-selling factors and customer engagement using the stimulus-organism-response (SOR) theory. Results demonstrate that interactional intensity, mutual disclosure and cooperative intention exert considerable positive effects on celebrity attachment, which, in turn, significantly impacts customer engagement.

The research findings add to the existing body of knowledge through more information on the degree to which relationship-selling factors affect celebrity attachment, and eventually, customer engagement. The study also aims to prompt researchers and organizations to consider effective communication strategies to increase online customer engagement.

Outlines the history of accounting in China and reviews the literature published in English on the full range of Chinese accounting issues. Summarizes the contents of three books, refers to sections in other books and analyses journal articles by period, journal, research topic and research method. Argues that this accounting research has historical, academic and practical value,believes it will continue to improve and calls for greater use of more rigid research methodologies in this area.

The explosion of data due to the sophistication of information and communication technology makes it simple for prospective tourists to learn about previous hotel guests' experiences. They prioritize the rating score when selecting a hotel. However, rating scores are less reliable for suggesting a personalized preference for each aspect, especially when they are in a limited number. This study aims to recommend ratings and personalized preference hotels using cross-domain and aspect-based features.

We propose an aspect-based cross-domain personalized recommendation (AsCDPR), a novel framework for rating prediction and personalized customer preference recommendations. We incorporate a cross-domain personalized approach and aspect-based features of items from the review text. We extracted aspect-based feature vectors from two domains using bidirectional long short-term memory and then mapped them by a multilayer perceptron (MLP). The cross-domain recommendation module trains MLP to analyze sentiment and predict item ratings and the polarities of the aspect based on user preferences.

Expanded by its synonyms, aspect-based features significantly improve the performance of sentiment analysis on accuracy and the F1-score matrix. With relatively low mean absolute error and root mean square error values, AsCDPR outperforms matrix factorization, collaborative matrix factorization, EMCDPR and Personalized transfer of user preferences for cross-domain recommendation. These values are 1.3657 and 1.6682, respectively.

This study assists users in recommending hotels based on their priority preferences. Users do not need to read other people's reviews to capture the key aspects of items. This model could enhance system reliability in the hospitality industry by providing personalized recommendations.

This study introduces a new approach that embeds aspect-based features of items in a cross-domain personalized recommendation. AsCDPR predicts ratings and provides recommendations based on priority aspects of each user's preferences.

The purpose of this paper is to investigate the influence of two dimensions of relational risks, namely, opportunism behavior and interest conflict, on knowledge flow and to explore the moderating effect of network power among these untested relationships and to examine the positive effect of opportunism behavior and interest conflict.

This paper adopts survey data collected from 180 enterprises in China's high-technology industry and examines the relationship between relational risks, network power and knowledge flow.

This research empirically shows that opportunism behavior and interest conflict significantly and negatively impact on knowledge flow. Those relationships are positively moderated by network power.

To be more generalized to the high-technology industry, future research should adopt the quantitative research, which can obtain more comprehensive information to explore the nature of phenomenon. The future research can also combine with other variables. In addition, this research extends the current literature by investigating the relationship of so far understudied theorized antecedents.

This research enriches the related network perspective literature by providing new insight combining relational risks and knowledge flow. Especially, the moderating effect of network power is empirically examined.