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This paper aims to present a dynamically adjusted deflated restarting procedure for the generalized conjugate residual method with an inner orthogonalization (GCRO) method.

The proposed method uses a GCR solver for the outer iteration and the generalized minimal residual (GMRES) with deflated restarting in the inner iteration. Approximate eigenpairs are evaluated at the end of each inner GMRES restart cycle. The approach determines the number of vectors to be deflated from the spectrum based on the number of negative Ritz values, k∗.

The authors show that the approach restores convergence to cases where GMRES with restart failed and compare the approach against standard GMRES with restarts and deflated restarting. Efficiency is demonstrated for a 2D NACA 0012 airfoil and a 3D common research model wing. In addition, numerical experiments confirm the scalability of the solver.

This paper proposes an extension of dynamic deflated restarting into the traditional GCRO method to improve convergence performance with a significant reduction in the memory usage. The novel deflation strategy involves selecting the number of deflated vectors per restart cycle based on the number of negative harmonic Ritz eigenpairs and defaulting to standard restarted GMRES within the inner loop if none, and restricts the deflated vectors to the smallest eigenvalues present in the modified Hessenberg matrix.

Drawing on the perspectives of cultural capital theory, this study investigated the impact of international internships on the performance of Japanese undergraduates on the Test of English for International Communication (TOEIC) using a between-group pretest-posttest experimental design.

Students participating in international internships were compared to their counterparts in a noninternational internship control group. Using TOEIC data collected in June 2019 and September 2019, we performed t-tests and estimated a difference-in-differences model with propensity score matching to measure the impacts of participation in international internships, students’ demographic information, family socioeconomic status, and independent learning characteristics.

The study showed that students’ participation in international internships and independent learning activities had significant effects on TOEIC performance. The findings of this study also indicate that in addition to the effects of international internship experience and independent learning on students’ English performance, learner learning behavior may be important for improving students’ performance.

This empirical research provides meaningful insights for parents, educators, and researchers not only in Japan but also in a broader context in which international internships and independent learning activities have a crucial impact on student performance. It also sheds light on our understanding of the role of activities conceptualized through the lens of cultural capital in educational stratification.

This study elucidates the association among cultural capital theory, international internships, and students’ linguistic achievement and makes an important contribution to the broader conceptual literature.

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.

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.

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.

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.

The trend of electronic products toward lighter, thinner, and faster transmission is challenging the printed circuit board industry to incorporate high density interconnection technology (such as build‐up and semi‐additive processes). Micro stacked via is one technology utilized to produce high‐density structures. Dielectric resin, conductive paste or via plating are usually applied for the filling process. As compared with other filling methods, via filling plating technology has advantages in offering a shorter process and higher reliability. This paper discusses the influence of different equipment design, operating conditions and additives on via filling plating technology.

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.

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.

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.

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.

Seeks to carry out an empirical study to reveal the business characteristics of the printing industry and to accomplish a quantitative analysis of costs and benefits for RFID applications in different logistics activities.

The business operation requirements and RFID acceptance of distinct roles in the printing supply chain are explored via interviews and questionnaires. The printing supply chain is classified into six fundamental models and RFID application scenarios for the six models are also provided.

The ideal approach for RFID application in the printing supply chain is the item‐tagging mechanism.

The decision maker can refer to the cost and efficiency look‐up tables to quickly evaluate the feasibility for RFID implementation.

This paper provides useful reference information for enterprises to evaluate the RFID implementation in the supply chain.

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.

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.

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.

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.

Manufacturing firms are expected to implement green manufacturing and increase product complexity at a competitive price. However, a major problem for engineering managers is to ascertain the costs of embarking on green manufacturing. Thus, a planning and control methodology for costing of green manufacturing at the early design stage is important for engineering managers. The paper aims to discuss these issues.

This paper integrates “green manufacturing,” concepts of industrial dynamics, and product lifecycle aiming at developing a methodology for cost calculation. The methodology comprises of a process-based cost model and a systems dynamics (SD) model. The process-based cost model focusses mainly on carbon emission costs and energy-saving activities. Important metrics usually ignored in traditional static modeling were incorporated using SD model.

Equipment costs and carbon emission costs are major components of costs in manufacturing. The total life cycle cost of product in green manufacturing is lower than that of same product in conventional manufacturing.

The specific results of this study are limited to the case company, but can hopefully contribute to further research on ascertaining cost of implementing “green issues” in manufacturing. The proposed cost calculation model can be efficiently applied in any manufacturing firm on the basis of accessibility of real cost data. This necessitates a comprehensive cost database. At the development of the model and database management system, time and cost resources could be demanding, but once installed, use of the model becomes less demanding.

The cost model provides cost justifications of implementing green manufacturing. The reality is that green manufacturing will see its development peak with cost justifications. The results of the application show that the proposed detailed cost model can be effective in ascertaining costs of implementing green manufacturing. Manufacturing firms are recommended to adopt energy-saving activities based on the proposed detailed cost calculation model.

The main contributions of the study includes: first, to help engineering managers more accurately understand how to allocate resources for energy-saving activities through appropriate cost drivers. Second, to simulate with SD the dynamic behavior of few important metrics, often ignored in traditional mathematical modeling. The detailed model provides a pre-manufacturing decision-making tool which will assist management in implementing green manufacturing by incorporating a life cycle assessment measurement into manufacturing cost management.