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The purpose of this paper is to introduce the elementary concepts and fundamental principles of grey systems and the main components of grey systems theory. Also to discuss the astonishing progress that grey systems theory has made in the world of learning and its wide‐ranging applications in the entire spectrum of science.

The characteristics of unascertained systems including incomplete information and inaccuracies in data are analysed and four uncertain theories: probability statistics, fuzzy mathematics, grey system and rough set theory are compared. The scientific principle of simplicity and how precise models suffer from inaccuracies are also shown.

The four uncertain theories, probability statistics, fuzzy mathematics, grey system and rough set theory are examined with different research objects, different basic sets, different methods and procedures, different data requirements, different emphasis, different objectives and different characteristics.

The scientific principle of simplicity and how precise models suffer from inaccuracies are shown. So, precise models are not necessarily an effective means to deal with complex matters, especially in the case that the available information is incomplete and the collected data inaccurate.

The elementary concepts and fundamental principles of grey systems and the main components of grey systems theory are introduced briefly. The reader is given a general picture of grey systems theory as a new method for studying problems where partial information is known, partial information is unknown; especially for uncertain systems with few data points and poor information.

The purpose of this study is to investigate the factors affecting the whistleblowing intentions (WBI) by Iranian accountants by integrating the fraud pentagon and the extended theory of planned behavior.

The population was made up of accountants from all of the 400 companies listed in the Tehran Stock Exchange and the authors used a quantitative survey-based method. Out of a total of 300 questionnaires administered, 171 valid responses were used for analysis. This research used the partial least squares structural equation modeling analysis using SmartPLS 3.3.3 to examine the proposed hypotheses and to analyze the research model.

The results indicated that the extended theory of planned behavior components (perceived behavioral control, perceived subjective norms (PSN), perceived moral obligation and attitudes toward whistleblowing) have positive effects on accountants’ internal WBI. The results of investigating the moderating effect of perceived moral intensity (PMI) on the relationship between components of the extended theory of planned behavior and WBI show that PMI moderates the effect of PSN on WBI.

This study develops the whistleblowing literature by bringing together the components of the fraud pentagon and the extended theory of planned behavior and providing an integrated model. This model, which incorporates many variables from previous research, seeks to provide a comprehensive model for whistleblowing with the expansion of the Brown et al. (2016) model.

The framework, panorama, related applications and development of pansystems thinking are introduced and some problems concerning generalized systems, derivatives, symmetry and quantification are investigated, a sort of difference‐identity theory within the framework of pansystems thinking is cultivated, and a new type of clustering method with many intertransformations among some important pansystems concepts is presented. Related contents include: pansystems combination of mathematics, systems, dialectics and poetry thinking, methodology to comprehend laws by pansymmetries or by moving networks, the pansystems views of generalized order, quotientization and series‐parallel relations, control‐reachability, duality transformation, discoupling principle, communication theorems, general parental relations, etc.

In the twenty‐first century and under the knowledge economy, knowledge is regarded as an important asset for many organizations. In the area of Chinese medicines, be it a research center, a pharmacy, a drug manufacturer, a government supervision authority, a medical doctor or even a patient, the mastering and application of knowledge are an essential factor for success. However, there is very little research on knowledge management for Chinese medicines, which has its own special characteristics. This paper aims to study this problem and to propose a conceptual model for knowledge management of Chinese medicines.

This paper first analyses the requirements of knowledge management in Chinese medicines. Then, making reference to Nonaka's knowledge transformation model, the application of information technology in different stages of knowledge transformation for Chinese medicines is reviewed. Based on the above studies, a conceptual model of knowledge management for Chinese medicines is recommended.

The requirements of knowledge management in Chinese medicines are analysed and specified in basic attributes, prescriptions and formulae, rules of ingredients combination, and pharmaceuticals management. The information technologies that can be used at different stages of transformation are also reviewed. Finally, a four‐layer model, containing the network and computer system layer, data layer, knowledge services layer and application layer, is described.

At present, there is no knowledge management product in the market that is designed for Chinese medicines. This paper helps to initiate studies for solutions in this area.

The primary new idea here is to propose a conceptual knowledge management model for Chinese medicines. The model can be used as a framework to further develop a practical knowledge management system for Chinese medicines.

The purpose of this study is to systematically analyze the evolution of health tourism development, identify relevant themes and segments of health tourism research and offer future research directions and practical implications for academic researchers and tourism practitioners worldwide using China as an example.

Using a bibliometric analysis, the present study comprehensively analyzes the theme, segments and the evolution of health tourism research over the past 40 years in China.

Major findings show that health tourism research in China could be divided into four stages with different characteristics, and three segments, including wellness tourism, health and wellness tourism and medical tourism. Findings also reveal the trend of health tourism development tends to be industrialized, diversified and systematic under the guidance of recent policies. Theoretically, based on the theoretical framework developed by Hall (2011), the present study contributes to the establishment and extension of the framework for health tourism within the context of China. Practically, findings can provide health tourism-related policy implications for the future development of health or health sector-integrated tourism.

The study proposes possible collaboration between government and academia in terms of health tourism-related policy formulation.

Through 40-year bibliometric analysis of health tourism evolution in China, the present study explores the main themes of health tourism development, identifies the segments of health tourism and analyzes the development stages of health tourism. Findings should be of use to international readers to better understand the uniqueness of health tourism development and find out possible future health tourism development research directions. As a result, major contributions of this paper are the comprehensive analysis of the evolution of health tourism research and the implications on other countries and regions to adopt a pragmatic approach to explore the trend and unique characteristics of health tourism for future development.

本研究旨在系统地分析中国健康旅游的演变过程, 探索健康旅游研究的相关主题及细分领域, 并为全球学术研究人员及旅游从业者提供未来的研究方向。

此研究通过文献计量学的研究方法, 全面分析了中国近40年健康旅游研究的主题、细分以及演变。

中国健康旅游研究根据其发展特点可以分为四个阶段及三个细分主题：分别是养生旅游, 康养旅游及医疗旅游。调查结果还表明, 在近期政策的引导下, 健康旅游发展趋于产业化、多元化和系统化。从理论意义来说, 本研究基于Hall (2011) 提出的理论框架, 构建了中国背景下的健康旅游框架。从实践意义来说, 研究结果可以为健康和旅游业相关部门提供政策建议。

此研究还有助于促进政府和学术界在健康旅游政策制定方面的合作。

此研究通过对中国近40年健康旅游的研究进行文献计量分析, 探索了健康旅游发展的主题, 分析了健康旅游的细分市场以及发展阶段。研究结果有助于学术界及旅游业更好地了解健康旅游发展的独特性及未来健康旅游的研究方向。因此, 本研究的主要贡献是全面地分析了健康旅游研究的演变, 并有助于其他国家/地区探索未来健康旅游的发展趋势和其独特特征。

El propósito del presente estudio es analizar sistemáticamente la evolución del desarrollo del turismo de salud, identificar temas y segmentos relevantes de la investigación en turismo de salud y ofrecer direcciones de investigación futuras e implicaciones prácticas para investigadores académicos y profesionales del turismo en todo el mundo utilizando a China como ejemplo.

Mediante un análisis bibliométrico, el presente estudio analiza exhaustivamente la temática, los segmentos y la evolución de la investigación sobre turismo de salud en los últimos 40 años.

Los principales hallazgos muestran que la investigación del turismo de salud en China podría dividirse en cuatro etapas con diferentes características y tres segmentos, incluido el turismo de bienestar, el turismo de salud y bienestar y el turismo médico. Los hallazgos también revelan que la tendencia del desarrollo del turismo de salud tiende a ser industrializado, diversificado y sistemático bajo la guía de políticas recientes. El presente estudio hace aportes tanto teóricos como prácticos. Teóricamente, basado en el marco teórico desarrollado por Hall (2011), el presente estudio contribuye al establecimiento y extensión del marco para el turismo de salud en el contexto de China. En la práctica, los hallazgos pueden proporcionar implicaciones políticas relacionadas con el turismo de salud para el desarrollo futuro de la salud o el turismo integrado en el sector de la salud.

El estudio también propone una posible colaboración entre el gobierno y la academia en términos de formulación de políticas relacionadas con el turismo de salud.

A través del análisis bibliométrico de 40 años de la evolución del turismo de salud, el presente estudio explora los temas principales del desarrollo del turismo de salud, identifica los segmentos del turismo de salud y analiza las etapas de desarrollo del turismo de salud. Los hallazgos deberían ser de utilidad para los lectores internacionales para comprender mejor la singularidad del desarrollo del turismo de salud y descubrir posibles direcciones futuras de investigación sobre el desarrollo del turismo de salud. Como resultado, las principales contribuciones de este documento son el análisis exhaustivo de la evolución de la investigación en turismo de salud y las implicaciones en otros países y regiones para adoptar un enfoque pragmático para explorar la tendencia y las características únicas del turismo de salud para el desarrollo futuro.

Digital transformation (DT) has created a number of significant opportunities and related alterations in consumers' behaviours. However, consumers differ in adopting DT. There is still a need to investigate consumer's capabilities and his/her perception of other customers that supports or hinders the DT process. This study aims to investigate human thinking capabilities (critical thinking, holistic thinking and creative thinking) as drivers of two specific types of outcomes: DT barriers and/or DT nurture. In addition, this research also examines the linkage between human capabilities (three types of thinking) and other customers' perception. Finally, it postulates that other customers' perception drives DT barriers and/or DT nurture.

Applying to the public, private and international banking sectors, 273 questionnaires were collected. The collected data was analysed using AMOS as well as the PROCESS macro.

The results showed that human thinking capabilities have different effects on DT barriers and nurture. While critical thinking has a significant effect on DT barriers, both holistic thinking and creative thinking have a significant effect on DT nurture. Other customers' perception construct has a significant effect on both DT barriers and nurture. In addition, only holistic thinking has an effect on other customers' perception.

This study advances knowledge in three ways. Firstly, it examined DT barriers and nurture as variables from the customer's perspective. Secondly, it examined each human thinking capability on DT barriers and nurture, giving more insights. Thirdly, it studied human thinking capabilities as one of the main factors that might affect other customers' perception and DT barriers and nurture, while most previous studies focused only on other customers' perception's impact on DT barriers and nurture.

The purpose of this paper is to apply the theory of perceptual image to clothing, study the effect of bra components on the perceptual image of Chinese female consumers aged 18 to 27, explore the relationship between them, promote the computer-aided bra design to be more rapid and accurate and meet consumer's needs better.

In this paper, cognitive psychology and mathematical analysis methods were used, and two experiments were conducted. A reaction time experiment was conducted based on 3D virtual bra samples, proving that bra components have an effect on the consumer's perceptual image and obtaining a revised bra component design indicator system by multi-dimensional Scaling (MDS). A projection experiment was conducted to study what kind of relationship exists between the two, and a prediction model was constructed by the quantitative I-class theory.

It is found that bra components have an effect on perceptual image of Chinese female consumers aged 18 to 27. A total of five important components (cup area, center front height, torso width, side wing width and center back shape) that affect the consumer's perceptual image were identified by MDS and references analysis, and then a bra perceptual image space composed of five pairs of words was constructed by subjective evaluation and cluster analysis. What is more, a prediction model was obtained by the quantitative I-class theory; after testing, the model can visually and effectively predict consumer's perceptual image according to bra components indicators, which provide a convenience for the positive design of bras.

In this article, the authors just studied bra components, but did not take fabric, color and other factors that also affect the perceptual image into consideration. Further research can use this method to study other important influential factors as well as their comprehensive impact. Also, the subjects are Chinese young women; consumers of other age or from other countries are not involved, and more extensive research can be done in the future.

The bra component indicator system can help to build a more systematic and clearer bra design library, which provides convenience for designers to search and use them quickly, improving the efficiency of bra design. The prediction model is also helpful to bra designers and companies. When they already design a bra, they can use this model to predict consumer's perceptual image, thus carry out more accurate market positioning and promotion. When they want to satisfy consumers or design a specific effect, they can also refer to this model to reverse design of components. In general, the outcomes of this paper can help companies to quickly establish a computer-aided bra design system, which is conducive to designers to accurately design and better meet market's needs, and the method is also a good attempt to apply the theory of perceptual image in psychology to clothing and can be extended to other relevant fields in the future.

Based on cognitive psychology, this paper attempts to apply the theory of perceptual image in psychology into clothing and takes bra as an example to study the relationship between bra components and consumer's perceptual image. The prediction model constructed here is conducive to the development of bra design and to meet personalized needs of consumers. This method can also be extended to other fields in the future.

Although Niklas Luhmann refrains from an explicit treatment of power as a force of social constraint, I propose that, if partially reconstructed, his Systems Theory can illuminate the subject considerably. I show this by distinguishing between five elements in Luhmann's treatment of each of the following six social subsystems: the economy, politics, law, science, religion and education. The five subsystem elements are: (1) a binary code, (2) a basis of authority, (3) a language of social communication, (4) a generalized medium of communication, and (5) a social function. Whereas Luhmann assumes that each subsystem approximates autopoiesis, or self‐contained internal operation and autonomy, I assume the pervasiveness of interpenetration, whereby operations is one subsystem nonetheless affect operations in others. Subsequently, I juxtapose the reconstructed systems‐theoretic framework developed in the first half of the paper with Michel Foucault's power/knowledge framework. I conclude that the use of a reconstructed systems‐theoretic approach, based loosely on Luhmann's original theory, could greatly illuminate the specifics of power/knowledge in modern societies, to an even greater extent than Foucault does himself.

This study aims to review the literature on non-financial information (NFI) assurance including external assurance of sustainability reports (SRA) and integrated reports (IRA). The objectives are as follows: provide an overview of academic research; understand the nature of NFI assurance engagements by organising the literature around the five key elements of an assurance engagement; develop a framework for understanding NFI assurance; and provide directions for future research.

The study undertakes a structured literature review of 179 articles published from 1999 to 2023.

The review identified 324 researchers located in 35 different countries who published 179 articles on SRA and IRA. The researchers, their locations, journals, methods, theories and themes are examined. The literature is structured around the definition of an assurance engagement including a tripartite arrangement, subject matter, a suitable criterion, sufficient appropriate evidence and a written assurance report. A framework for understanding NFI assurance is offered. Avenues for future research, structured around the five elements of an assurance engagement, are presented.

Researchers will benefit from an overview of the literature and guidance on areas for future research. Lecturers can use the findings to develop content for their auditing courses. Reporting managers will benefit from a better understanding of this new form of assurance. Regulators can use this study’s insights to better inform the development of laws and corporate governance codes mandating NFI assurance. Standard setters can use these findings to guide the emergence of the new assurance standards. Assurance practitioners may use this research to inform practice.

The findings may prove useful in addressing capture, which deters NFI assurance from enhancing disclosure credibility and fulfilling its transparency and accountability role. This is to the detriment of the wider society.

The consolidation of the literature around the five key elements of an assurance engagement is unique. The framework devised offers useful insights into the dynamics of assurance generally and NFI assurance more specifically. The study is timely given the new European Union regulations on NFI reporting and assurance and the work of the International Audit and Assurance Standards Board in developing a specialist NFI assurance standard.