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The purpose of this study is to examine the impact of auditor type on management’s choice of forecast precision and management forecast errors, including the effects of corporate governance. The authors use a different sample and a larger period of years to determine whether prior inferences are robust across these dimensions as well as various corporate governance and other control variables.

This quasi-experimental study uses archival data in regression-based analyses.

The authors find firms with Big 5 auditors issue forecasts that have larger forecast errors are biased downward and are less precise. The inferences of this study are robust to the inclusion of corporate governance variables, along with an extensive number of control variables found important in prior studies.

While the sample and time period may be limited, the authors have no evidence this biases the results.

More stringent auditing may have an unintended consequence of reducing the informativeness of management forecasts, as managers act strategically in regards to forecast accuracy, bias and precision.

The inferences of this study indicate that while higher quality audits could constrain earnings management, higher quality audits may induce management to provide forecasts that have greater errors, may be biased and may be less informative.

The results and inferences of this study suggest that the inferences in prior studies hold across a different sample and a different time period. This is important given concerns in the academic community regarding the extent to which prior studies can be replicated.

This study aims to develop a Web-based application system called Infomediary of Taiwanese Indigenous Peoples (ITIP) that can help individuals comprehend the society and culture of indigenous people. The ITIP is based on the use of Semantic Web technologies to integrate a number of data sources, particularly including the bibliographic records of a museum. Moreover, an ontology model was developed to help users search cultural collections by topic concepts.

Two issues were identified that needed to be addressed: the integration of heterogeneous data sources and semantic-based information retrieval. Two corresponding methods were proposed: SPARQL federated queries were designed for data integration across the Web and ontology-driven queries were designed to semantically search by knowledge inference. Furthermore, to help users perform searches easily, three searching interfaces, namely, ethnicity, region and topic, were developed to take full advantage of the content available on the Web.

Most open government data provides structured but non-resource description framework data, Semantic Web consumers, therefore, require additional data conversion before the data can be used. On the other hand, although the library, archive and museum (LAM) community has produced some emerging linked data, very few data sets are released to the general public as open data. The Semantic Web’s vision of “web of data” remains challenging.

This study developed data integration from various institutions, including those of the LAM community. The development was conducted based on the mode of non-institution members (i.e. institutional outsiders). The challenges encountered included uncertain data quality and the absence of institutional participation.

Owing to the recent surge of interest in the age of the data deluge, the importance of researching data infrastructures is increasing. The open archival information system (OAIS) model has been widely adopted as a framework for creating and maintaining digital repositories. Considering that OAIS is a reference model that requires customization for actual practice, this paper aims to examine how the current practices in a data repository map to the OAIS environment and functional components.

The authors conducted two focus-group sessions and one individual interview with eight employees at the world’s largest social science data repository, the Interuniversity Consortium for Political and Social Research (ICPSR). By examining their current actions (activities regarding their work responsibilities) and IT practices, they studied the barriers and challenges of archiving and curating qualitative data at ICPSR.

The authors observed that the OAIS model is robust and reliable in actual service processes for data curation and data archives. In addition, a data repository’s workflow resembles digital archives or even digital libraries. On the other hand, they find that the cost of preventing disclosure risk and a lack of agreement on the standards of text data files are the most apparent obstacles for data curation professionals to handle qualitative data; the maturation of data metrics seems to be a promising solution to several challenges in social science data sharing.

The authors evaluated the gap between a research data repository’s current practices and the adoption of the OAIS model. They also identified answers to questions such as how current technological infrastructure in a leading data repository such as ICPSR supports their daily operations, what the ideal technologies in those data repositories would be and the associated challenges that accompany these ideal technologies. Most importantly, they helped to prioritize challenges and barriers from the data curator’s perspective and to contribute implications of data sharing and reuse in social sciences.

Business Process Reengineering (BPR) eliminates non-value-added (NVA) and essential non-value-added (ENVA) waste through radical process redesign to improve organizational operations. Comprehensive research integrating BPR tools is needed to understand their benefits for manufacturing firms. This research presents an integrated BPR-simulation framework tailored to the manufacturing sector to maximize process improvements and operational excellence.

The BPR design methodology adopts a systematic, multi-stage approach. The first phase involves identifying a specific improvement process aligned with BPR's core objectives. This phase analyses and redesigns workflows to optimize task sequences, roles, and stakeholder interactions while eliminating redundancies and inefficiencies via Workflow Process Reengineering. Visual process mapping tools, including VSM and simulation, pinpoint areas of waste, delay, and potential enhancement. The second phase follows the workflow analysis and aims to improve efficiency and effectiveness by redefining roles, rearranging tasks, and integrating automation and technology solutions. The redesigned process undergoes evaluation against key performance indicators to ensure measurable improvements are achieved. The final phase validates the proposed changes through simulation models, assesses the impact on key performance metrics, and establishes the necessary infrastructure for successful implementation. The proposed model is empirically validated through a case study of a leading apparel company in Vietnam, confirming its effectiveness.

The findings reveal that NVA activities are being eliminated, and ENVA activities in key departments are significantly reduced. This yielded a substantial improvement, reducing 25 out of 186 combined ENVA and NVA operations in the sewing facility, involving a decrease of 15 ENVA operations and the removal of 10 NVA operations. Consequently, this led to an 8.5% reduction in the proportion of ENVA operations, accompanied by a complete 100% elimination of NVA activities.

The single case study limits generalizability; thus, expanded implementation across diverse manufacturing sub-sectors is required to establish validity and broader applicability of the integrated framework.

The experimental results highlight the proposed model's effectiveness in optimizing resource utilization and its practical implementation potential. This structured BPR methodology enables organizations to validate, evaluate, and establish proposed process changes to enhance operational performance and productivity.

This study aims to analyze the paths and mechanisms of firms’ sustainable high growth. Firms’ high growth is susceptible to interruption, stagnation or reversal. Thus, how firms can achieve sustainable high growth is an important topic that requires urgent discussion and has significant implications for sustainable economic development and employment.

This study applies a longitudinal case study approach to portray the process by which Jiashu orchestrated digital elements with traditional resources to continuously fulfill their user demands and ultimately achieve sustainable high growth.

This study reveals three resource orchestration strategies: trust-oriented, demand-oriented and efficiency-oriented. These strategies are adopted in an organization’s startup, expansion and maturity periods, respectively. By dynamically integrating and orchestrating digital elements with traditional resources, firms implement a growth strategy with expanding and stacking dimensions, leading to sustainable high growth. The replicability and connectivity resulting from orchestrating digital elements and traditional resources encourage firms to expand their dimensions of growth and achieve sustainable high growth in multiple dimensions.

This study conducts a preliminary exploration of the relationship between the integration of digital and traditional elements and the sustainable high growth of enterprises. A more stable theoretical relationship between the two requires further multi-case studies and empirical analysis for substantiation.

This study first clarifies the concept of sustainable high growth and reveals a unique nonlinear path characterized by growth with expanding and stacking dimensions. The findings contribute to deepening the theories of sustainable high growth and resource orchestration in the digital economy era and offer practical implications for the sustainable high-growth practices of firms.

This paper aims to experimentally study the external flow characteristic of an isolated two-dimensional synthetic jet actuator undergoing diaphragm resonance.

The resonance frequency of the diaphragm (40 Hz) depends on the excitation mechanism in the actuator, whereas it is independent of cavity geometry, excitation waveform and excitation voltage. The velocity response of the synthetic jet is influenced by excitation voltage rather than excitation waveform. Thus, this investigation selected four different voltages (5, 10, 15 and 20 V) under the same sine waveform as experiment parameters.

The velocity field along the downstream direction is classified into five regions, which can be obtained by hot-wire measurement. The first region refers to an area in which flow moves from within the cavity to the exit of orifice through the oscillation of the diaphragm, but prior to the formation of the vortex of a synthetic jet. In this region, two characteristic frequencies exist at 20 and 40 Hz in the flow field. The second region refers to the area in which the vortices of a synthetic jet fully develop following their initial formation. In this region, the characteristic frequencies at 20 and 40 Hz still occur in the flow field. The third region refers to the area in which both fully developed vortices continue traveling downstream. It is difficult to obtain the characteristic frequency in this flow field, because the mean center velocities (ū) decay downstream and are proportional to (x/w)^−1/2 for the four excitation voltages. The fourth region reveals variations in both vortices as they merge into a single vortex. The mean center velocities (ū) are approximately proportional to (x/w)⁰ in this region for the four excitation voltages. A fifth region deals with variations in the vortex of a synthetic jet after both vortices merge into one, in which the mean center velocities (ū) are approximately proportional to (x/w)⁻¹ in this region for the four excitation voltages (x/w is the dimensionless streamwise distance).

Although the flow characteristics of synthetic jets had reported for flow control in some literatures, variations of flow structure for synthetic jets are still not studied under the excitation of diaphragm resonance. This paper showed some novel results that our velocity response results obtained by hot-wire measurement along the downstream direction compared with flow visualization resulted in the classification of five regions under the excitation of diaphragm resonance. In the future, it makes valuable contributions for experimental findings to provide researchers with further development of flow control.

A good customer experience means meeting the customer expectation. Thus, unexpected customer experience is usually a good point to initiate improvement or innovation for product or service design. Attempting to enhance the customer experience in the customer journey, this study aims to demonstrate a customer journey centred service design approach to receive the design requirements based on customers' needs and to use a systematic approach to generate solutions.

A holistic service design method named 3E model was proposed. It integrates customer experience journey map (CXJM), the theory of inventive problem solving (TRIZ) and service assembly and service replacement mechanism into three design stages. In stage 1, CXJM is enhanced with emotional range analysis to identify the customer pain points as well as customers' requirements (CRs) in exhibition, tourism and hotel sectors for initializing service design. Stage 2 investigates the specific design requirements (DRs) of the smart exhibition system and the contradictions. Then, the innovative principles were analyzed. In Stage 3, expected exhibition service system was designed.

The new service system which named the smart expo system based on information and communication technology (ICT) is proposed. It consists of “Tourism Link assists”, “i-Kaohsiung hotel service center”, “Smart AEC” and “O2O e-tickets”.

The proposed 3E model builds a systematic and coherent design method for the smart exhibition service area. It provides the linkage and action-oriented guidance from customer pain points, service parameters, innovative principles to solutions.

The purpose of this study is to investigate the mechanism of shared leadership on team members’ innovative behavior.

Paired questionnaires were collected from 89 scientific research teams in the Beijing-Tianjin-Hebei region of China at two-time points with a time lag of 4 months. Then multilevel structural equation model method was applied to analyze the multiple mediating effects.

This study finds that: the form of shared leadership in scientific research teams of universities; shared leadership has a positive impact on team members’ innovative behavior; there are multiple mediations in the relationship including synchronization and sequence of creative self-efficacy and achievement motivation.

According to the “stimulus-organism-response” model, this paper has constructed a multi-level theoretical model that shared leadership influences individual innovation behavior and reveals the “black box” from the perspective of psychological mechanism. It not only verifies that “can-do” shapes “willing to do” but also makes up for the gap of an empirical test of the effectiveness of shared leadership in scientific research teams of universities. Besides, the formal scale of shared leadership in the Chinese situation is revised, which can provide a reference for future empirical research on shared leadership. The research conclusions provide new ideas for improving the management of scientific research teams in universities.