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The purpose of this study was to develop the augmented reality (AR) educational program combined with the instructional guidance for supportive learning, which enhanced the thinking process cooperative discussion and problem-solving skills in chemistry subject.

The method used the quasi-experimental research design. Of the 45 students who attended this experiment, only 25 with low achievement qualified in operating the AR learning system of saponification and transesterification environment (ARLS-STE) system.

These results confirmed that the AR educational program could have increased substantial benefits in improvements of students’ knowledge and the ability of the thinking process for the participants with the lowest score. In semi-structured interviews, most of participants enjoyed manipulating the ARLS-STE system, which was realistic, motived and interesting for learning science subjects.

The low-achieving students have often been known with a low learning capability, and they lack in developing constructional knowledge, despite being keen for learning. Regarding educational concerns for this population, providing orientated learning and supportive materials could increase their learning effects. Virtual worlds are an efficient learning tool in educational setting. The AR can offer visual concepts and physical interaction for students with low achievement in learning. Thus, this study investigates the acceptability of an educational program designed in the ARLS-STE, which involves the learning effects of academic knowledge and the capability of thinking process for students with low achievement. The ARLS-STE system was developed for this proposal, based upon the marker-based AR technologies combined with hands-on manipulation.

This study aims to examine the association between related-party transactions (RPT) and tax avoidance. The study further investigates whether government ownership improves scrutiny of tax aggressiveness activities among Taiwanese group companies.

The authors used 16,061 firm-year observations derived from the Taiwan Economic Journal Database (TEJ) from 2005 to 2021. The authors applied GLS fixed-effect regression. Additional tests, such as a difference-in-difference examination, propensity score matching (PSM) analysis and other tests were performed to obtain more robust results.

The results show different consequences between eliminated and non-eliminated RPT toward tax avoidance. RPT enhances tax benefits aligned with the efficient contracting hypothesis. Under varying degrees of government control, this paper empirically reveals that government ownership has a role in mitigating tax avoidance. This implies that government control improves corporate governance by balancing opportunistic and efficiency-based tax avoidance.

This paper provides substantial practical implications since using the strategy of reducing taxes through RPT will result in greater tax savings at the business group level. Therefore, RPT is beneficial for enhancing business efficiency. Furthermore, government control increases corporate governance quality, which could lead to balancing tax aggressiveness activity.

Using a unique setting for RPT reporting in Taiwan, this paper divides RPT into eliminated and non-eliminated RPT. The findings offer significant insight for policymakers, investors and managers regarding the utilization of RPT to enhance efficiency in business groups. Additionally, this paper highlights the role of government control in preserving a harmonious balance in tax planning practices.

The purpose of this chapter is to share the experience and discuss issues that support and hinder inclusive practices in Taiwan. In this chapter, inclusion-related culture and policies are described in the context of Taiwan, followed by the challenges and lessons learned from promoting inclusive education for students with disabilities from the perspectives of general and special education teachers. Some promising strategies applied by teachers are also discussed in this chapter based on the findings of the research literature in Taiwan. Implications for practice and research about inclusion are addressed at the end of this chapter.

The purposes of this study are: to investigate the relationship of personal background to online group buying's satisfaction and to establish the relationship between consumer's satisfactions and repurchase intention.

This research used a questionnaire to survey and chose consumers with online group buying experience as research subjects. The study used SPSS statistic software to analyze.

The outcomes of this study are: demographic variables have effects on consumer's online food group-buying satisfaction. Consumer's satisfaction has an effect on repurchase intention.

This paper investigates the relationship of personal background to online group buying's satisfaction. It establishes the relationship between consumer's satisfaction and repurchase intention.

Two corrosion inhibitors for closed cooling water systems, nitrite-based and mixture of nitrite and molybdate corrosion inhibitor, are often compared to each other. This study aims to optimize these two inhibitors in terms of concentration and pH for carbon steel protection, with insights into the double layer structure on surface and its impact on corrosion inhibition.

Electrochemical analysis including electrochemical impedance spectroscopy and potentiodynamic test are carried out for quick assessment of corrosion inhibition efficiency and optimization, which is confirmed by immersion test and microscopic analysis. The electronic properties of the surface film are analyzed through Mott–Schottky method which provides new insights into the inhibition mechanism and the role of each component in mixture inhibitor.

Mixture of nitrite and molybdate is shown to present higher inhibition efficiency, owning to the double layer structure. Nitrite alone can form a protective surface film, whereas molybdate leads to an n-type semiconductive film with lower donor density, hence giving rise to a better inhibition effect.

Surface after inhibitor treatment has been carefully characterized to the microscopic scale, implying the effect of micro-structure, chemical composition and electronic properties on the corrosion resistance. Inorganic corrosion inhibitors can be tuned to provide higher efficiency by careful design of surface film structure and composition.

Almost every study on corrosion inhibitor applies such method for quick assessment of corrosion inhibition effect. Mott–Schottky test is one of electrochemical methods that reveals the electronic properties of the surface film. Previous works have studied the surface layer mainly through X-ray photoelectron spectroscopy. This study provides another insight into the surface film treated by nitrite and molybdate through Mott–Schottky analysis, and relates this structure to the corrosion inhibition effect based on multiple analysis including electrochemistry, microscopic characterization, thermodynamics and interface chemistry.

This paper aims to examine the impacts of relational capital on supply chain quality integration (SCQI) and operational performance from the holistic perspective of the entire supply chain.

Structural equation modeling with LISREL was used to test the conceptual model based on data collected from 308 companies in China.

The results indicate that with the exception of internal relational capital not having a significant impact on customer quality integration, supplier, internal and customer relational capital have positive impacts on supplier, internal and customer quality integration, which consequently improve operational performance. The results also show that internal relational capital has positive impacts on supplier and customer relational capital, and internal quality integration has positive impacts on supplier and customer quality integration.

The results provide important managerial insights for the improvement of operational performance through the development of relational capital and the implementation of SCQI practices throughout the supply chain.

The authors contribute to the relational capital and supply chain quality management literature by exploring the effectiveness of relational capital in improving SCQI and operational performance from the holistic perspective of the entire supply chain. The findings enrich the knowledge of SCQI management from the perspective of relational capital.

A major transformation in retail logistics over the few years is backed by enormous improvements in internet technologies. It is now easy for e-retailers to entertain delivery progression, or consumers can share use-experience with future customers and thereby reducing information asymmetry. The purpose of this paper is to investigate the effect of different signals on consumer behavior in the presence of information asymmetry, in the context of online group buying (OGB) markets in China.

Based on the lemon market theory (LMT) and signaling theory, the study develops a research model of the OGB consumers’ context in China, which is validated using data from an online survey. A total of 528 responses are used for data analysis applying structural equation modeling technique.

The findings of the study show that perceived vendor quality (PVQ) and perceived product quality (PPQ) have significantly positive effects on intention to purchase from OGB websites. PVQ is associated with perceived reputation and perceived trustworthiness (PT) of vendor, and the determinants of PPQ are quality assurance information of products, and information about mer-chants. Further, PT has a mediating effect, while asymmetry of information has a moderating effect.

The research model is valid as a generic OGB model that can be investigated in other contexts to understand the generalizability of the findings. Future research is needed to incorporate additional relevant factors (e.g. price, advertising activity/investments) that may help increase the acceptability of the model to a wide range of e-commerce contexts. Two of the control variables (gender and prior internet experience) were found to be significant; this could be further examined in future studies to determine the relative impact on each causal relationship.

Whereas prior studies in the domain of consumer service proposed different signaling mechanisms that were believed to eliminate information asymmetry from a market, the study sheds light on the effectiveness of the signals in the OGB context. This is a unique effort that applies and extends LMT and signaling theory in OGB context by theorizing the associated dimensions and their causal effects.

Supply chain strategy is widely recognized as being a crucial component of a broader corporate strategy. However, the relationships between a firm’s strategic supply chain focus, the tactical orientation of its suppliers, and the firm’s performance, are less well understood. Much of what is known is also based on developed country contexts. The purpose of this paper is to empirically examine relationships between a buying firm’s supply chain strategy and operational dimensions of its suppliers in a developing country context.

A structural equation model is developed and tested using empirical data drawn from 296 organizations in India and Pakistan.

The results demonstrate a positive relationship between a firm’s strategic supply chain focus (lean and responsiveness) and key supplier practices (quality, cost effectiveness, delivery, and flexibility), which in turn have a positive impact on firm performance (operational, quality and market, and financial).

The study paper offers supply chain managers in developing markets with insights that can shape effective supplier selection and management and lead to positive performance outcomes.

The results provide insights into supply chain strategy, and empirically validate the importance of the alignment between strategy and the ability of suppliers to execute in a corresponding manner. It also offers evidence of the impact of the buyer-supplier interface in a developing market context.

This study aims to explore the impact of supply chain quality event (SCQE) announcements on enterprises’ stock market value.

This study adopts the event study approach and analyzes the changes in shareholder value of companies listed in China based on data from 118 SCQE announcements. In the event study, the market, market-adjusted and Carhart four-factor models are used to estimate abnormal stock market returns, and a cross-sectional regression model is performed to examine the effects of SCQE announcements on enterprises’ stock market value.

SCQE announcements have a negative impact on shareholder value. From the perspective of the supply chain network structure, the market reacts more negatively to SCQE announcements issued by the enterprises with higher supply chain concentration. From the perspective of companies’ characteristics, announcements that do not reflect the establishment of supply chain quality cooperation have a more negative effect on stock market value, which indicates that the supply chain network structure and firm-level characteristic can moderate the market reaction.

The findings demonstrate a quantitative evaluation of how SCQE announcements affect the stock market value of listed companies and provide guidance for managers to enhance the value of SCQE announcements.

This study fills the research gap on the impact of SCQE announcements on stock market value by using secondary data and first explores the relationship between SCQE announcements and stock market value from the perspective of supply chain network. Furthermore, this study contributes to the literature on SCQE using an empirical study in China.