Hao‐Chih Liu, Sunyoup Lee, Sangkyun Kang, Christopher F. Edwards and Fritz B. Prinz
A rapid prototyping process applying ceramic gelcasting and assembly mould shape deposition manufacturing has been developed to fabricate mesoscale silicon nitride components with…
Abstract
A rapid prototyping process applying ceramic gelcasting and assembly mould shape deposition manufacturing has been developed to fabricate mesoscale silicon nitride components with complex 3D geometry. An overview of the fabrication of Si3N4 burner arrays for gas turbine reheat applications is demonstrated. The design of burner arrays features internal fuel passages and integrated fuel injection elements, which cannot be manufactured by conventional methods. Geometrical decomposition of design models and recent developments in ceramic processing provide a novel approach in prototyping the burner arrays. In this paper, issues of materials compatibility, mould fabrication strategies, ceramic processing, and design iterations will be discussed along with the functional test of the 4×4 burner array.
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Yen-Yu Liu, Pin-Sheng Lee and Chih-Hao Yang
This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took…
Abstract
Purpose
This study aims to discuss whether a new accounting policy can help enterprises withstand operating risks and whether corporate governance can play a supervisory role. Taiwan took the lead worldwide in allowing companies to distribute cash dividends from capital reserves. Compared with traditional cash dividends distributed from retained earnings, this move was aimed at maintaining the stability of cash dividends and helping listed companies address the risks of temporary downturns. However, the distribution of cash dividends from capital reserves may violate the principle of capital maintenance and damage creditors’ equity. The authors sought to examine whether corporate governance could play a supervisory role.
Design/methodology/approach
The present study targeted Taiwanese listed companies and cited data from the Taiwan Economic Journal. The study period was from 2011–2019. The authors tested the hypotheses using the least square method.
Findings
The results showed that ultimate controlling shareholders of listed companies can maximize their own interests through ownership arrangements, whereas corporate governance cannot play a supervisory role nor protect creditors’ equity. The findings provide insight on whether, in the development process of corporate governance, appropriate measures are taken to protect creditors’ equity in addition to shareholders’ equity, or achieve a good coordination of interests among all stakeholders.
Originality/value
The ultimate controlling shareholders or directors of a listed company would seek to maximize their own interests, and transfer the operating risks to creditors through the arrangement of dividend policy, thus harming creditors’ equity. However, independent directors cannot play a supervisory role. The authors inferred that corporate governance standards previously focused on the shareholder level or alleviation of the agency problem between controlling shareholders and non-controlling shareholders but ignored creditors’ equity.
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Chih-Hao Wen, Chih-Chan Cheng and Yuh-Chuan Shih
This research aims to collect human body variables via 2D images captured by digital cameras. Based on those human variables, the forecast and recommendation of the Digital…
Abstract
Purpose
This research aims to collect human body variables via 2D images captured by digital cameras. Based on those human variables, the forecast and recommendation of the Digital Camouflage Uniforms (DCU) for Taiwan's military personnel are made.
Design/methodology/approach
A total of 375 subjects are recruited (male: 253; female: 122). In this study, OpenPose converts the photographed 2D images into four body variables, which are compared with those of a tape measure and 3D scanning simultaneously. Then, the recommendation model of the DCU is built by the decision tree. Meanwhile, the Euclidean distance of each size of the DCU in the manufacturing specification is calculated as the best three recommendations.
Findings
The recommended size established by the decision tree is only 0.62 and 0.63. However, for the recommendation result of the best three options, the DCU Fitting Score can be as high as 0.8 or more. The results of OpenPose and 3D scanning have the highest correlation coefficient even though the method of measuring body size is different. This result confirms that OpenPose has significant measurement validity. That is, inexpensive equipment can be used to obtain reasonable results.
Originality/value
In general, the method proposed in this study is suitable for applications in e-commerce and the apparel industry in a long-distance, non-contact and non-pre-labeled manner when the world is facing Covid-19. In particular, it can reduce the measurement troubles of ordinary users when purchasing clothing online.
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Maryam Firoozi and Chih Hao Ku
Despite an increasing trend in adoption of social media by for-profit organizations and their chief executive officers (CEOs), there is little understanding of how these new…
Abstract
Purpose
Despite an increasing trend in adoption of social media by for-profit organizations and their chief executive officers (CEOs), there is little understanding of how these new channels of communication are incorporated into the broader communication domain of a firm to discharge accountability during a crisis, when accountability is of critical importance. More importantly, research on how people perceive a crisis and voice their opinions to firms and CEOs on social media in reaction to that crisis is rather limited. Therefore, in this study the authors investigate these questions.
Design/methodology/approach
This study is based on a case. The authors focus on the biggest data breach in Internet history in a pioneer technology firm, the Yahoo data breach. The authors conduct descriptive and dramaturgical analyses informed by Goffman to investigate how Yahoo manages its several front stages (communication channels), including social media during and after the Yahoo data breach announcements, and how people respond to the Yahoo's front stage management.
Findings
The results show that, during this crisis, Yahoo engages in management of its front stages by first limiting them to a few, then by redrawing the line between its back and front stages, and finally by expanding its front stages to include two-way communication channels, including social media. An ongoing accountability process back stage guides Yahoo's management of its front stages and undermines Yahoo's accountability in front stages. However, social media audiences challenge Yahoo's control of its front stages by using various frames to make sense of the crisis, and to demand accountability.
Originality/value
This study furthers the understanding of how social media platforms are positioned in a firm's broader communication channels during a crisis. It also enhances understanding of accountability demand, especially during critical times in a digitized era.
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Chih-Hao Wen and Yuh-Chuan Shih
Combining the collected human body variables by a 3D body scanner and the research results of medical computed tomography (CT) imaging, this research aims to develop a military…
Abstract
Purpose
Combining the collected human body variables by a 3D body scanner and the research results of medical computed tomography (CT) imaging, this research aims to develop a military bulletproof vest that is both protective and fit. In particular, the protective part must be able to cover the vital human internal organs completely. The results of this research help to make military bulletproof vests of different sizes for Taiwanese male and female soldiers. At the same time, the research results can provide a reference for the industry of making special-purpose clothing.
Design/methodology/approach
17 important human body variables of 988 participants (male: 716, 72.5%; female 272, 27.5%) are used for the analysis. The K-means algorithm firstly builds clusters of different body shapes for both sexes; the silhouette coefficient helps to determine the optimal number of clusters to be six. Thus, the standard size of the bulletproof vest for soldiers is determined. The specifications of the bulletproof vest's inner core and textile vest are calculated for each cluster user. Our research then makes twelve prototypes of the bulletproof vest. After that, 12 subjects are invited to try on the new version (the vest designed in this study) and the old version (the vest currently used) to contrast the differences between the two.
Findings
According to the index of the silhouette coefficient, the optimal number of clusters is determined to be six for both male and female clusters. Therefore, this study has designed six sizes of the bulletproof vest for male and female soldiers in Taiwan. After trying the new and old vests on, the subjects all indicate that the new vest fits better than the old one. In addition, the coverage of the bulletproof vest designed in this study is 94.38% for male users and 92.75% for female users.
Originality/value
The design of bulletproof vests must take note of the fit of the clothing itself and its protective function. Apart from the size design of general clothing only focusing on the human shape exteriorly, the bulletproof vest also needs to pay attention to the relative positions of vital organs inside the human body. Besides, for practical applications, it is quite effective to use the silhouette coefficient to determine the results of cluster analysis. Thus, the value of this research lies in the cross-field combination, enabling the integration of body measurement, data science and clothing design. Generally, bulletproof vests of newly designed sizes can meet the requirements of Taiwan's military. The research results can be used in the development of various military clothing for Taiwanese military personnel. At the same time, the results can be provided to the clothing industry as relevant parameters for designing unique functional clothing.