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The purpose of this paper is to present a new approach for assessing the status of alignment between organizations and enterprise resource planning (ERP) systems—more friendly and quantitatively.

An issue-based ERP assessment model is invented based on thorough literature review and empirical data from three Japanese companies. A modified Cartesian coordinate system is adopted to link the alignment criteria and the system maintenance activities.

The findings prove the feasibility of the model and reveal the variation of ERP alignment in a visualized way. It is also indicated that the utilization of the issue-based ERP assessment model is a more convenient method to help the organizations to pinpoint the status of the ERP alignment.

This is the first approach to measuring the business–information technology alignment visually. One major implication of this research is to provide an easy assessment method which may encourage organizations to do evaluations regularly. The information accumulated by regular assessment can further pinpoint the perfect time to make decisions and provide essential evidence for decision makings, such as when to expand or retire the current system. From the academic perspective, this model provides a new approach to evaluating the assimilation of organizations and ERP systems.

This paper aims to study the impact of human resource heterogeneity on firms’ cash-holding policies.

The authors construct a proxy for human resource heterogeneity using the dissimilarity in employees’ skill structure between the firm and its peers in the same industry.

The authors report evidence that firms with heterogeneous human resources hold more cash than other firms. This effect is more pronounced in labor-intensive firms and firms more susceptible to hold-up by employees, i.e. firms located in regions with more labor disputes and firms surrounded by more external employment opportunities. In addition, the authors demonstrate that high cash holdings triggered by human resource heterogeneity reduce the scale and efficiency of firms’ capital investment.

This study highlights the role of human resource heterogeneity in determining firms’ cash policies. This paper adds to the understanding of labor adjustment costs within the firm and provides insights into firms’ cash-holding decisions.

The purpose of this paper is to highlight the current status of enterprise resource planning (ERP) field and address some issues in literature reviews, the authors conduct a comprehensive literature survey of extensive literature reviews of ERP in organizational contexts and map all the existing research issues that have been mentioned.

Two groups of keywords are set to search papers through academic search engine and academic databases. Total 86 literature reviews have been accumulated and categorized into three main categories and five sub-categories. The authors adopt multi-method approach to analyze the survey result. It consists of review type, geographical area, publication type, theory, and process approach.

Literature reviews need more continuity, objectivity, and integrality. More efforts should be made to increase methodologically sound and theoretically grounded research. In ERP research field, the topics in the post-implementation phase are heating up recently but still in its initial stage as well as small and medium enterprises research. The development of ERP in specific area or industry is considered to be critical. More longitudinal case study should be launched. Looking for the distribution of research across geographical areas is a potential perspective of researching as well.

This is the first comprehensive research that aims to analyze all the literature review in ERP field. The specific analysis provides critical detail for researchers to find the needed research. The discussion of this paper can be very valuable and helpful for assisting researchers to find their directions, and contributing to the development of literature reviews in ERP research field.

“Fostered idols” refer to entertainment idols and young stars-in-the-making who begin their careers as amateurs. Today, the fostered idol model has become increasingly popular in China, and fans demonstrate incredible consumption power. Despite the booming market, little is known about this phenomenon. Therefore, this study aims to explore fans’ motivations and consumption practices from the consumer’s perspective within the framework of self-determination theory.

In all 20 in-depth interviews with fostered idol fans were conducted through online phone calls. The interviews were recorded, transcribed and subsequently analysed using a grounded approach.

The results indicate that fans’ consumption practices are motivated both intrinsically and extrinsically. Intrinsic motivation includes sensory pleasure while extrinsic motivations are composed of a sense of being needed and a sense of success. Extrinsic motivations play a dominant role and reflect the needs of relatedness and competence. Additionally, consumption practices are found to be consistent with motivations.

The results show the crucial role of psychological satisfaction experienced by fans in the consumption of the fostered idol and highlight the importance of a relatedness- and competence-supportive environment to secure fans’ persistent consumption and loyalty.

This study focuses on fans of fostered idols that has not been explored in existing studies and offers valuable insights regarding the similarities and differences between fan consumption in China and other Asian countries. The results will inform marketing practitioners for the development of effective strategies and business decisions.

The purpose of this paper is to investigate the influence of state shareholding and control versus institutional investors on tax aggressiveness of Chinese listed firms.

By exploring recently available tax reconciliation data required under 2006 Accounting Standards for Business Enterprises on a sample of Chinese A-share listed firms, the authors calculate a direct measure of tax aggressiveness and investigate the influence of firm ownership structure on their tax aggressiveness.

The authors find that state ownership and control are positively associated with corporate tax aggressiveness. A positive link between the collective shareholding by the top ten shareholders and firm tax aggressiveness is also found. In contrast, institutional share ownership is negatively associated with corporate tax aggressiveness.

The results indicate that political connections and ownership concentration empower firms to pursue aggressive tax planning, whereas institutional investors partially mitigate such influences.

This paper complements recent studies on tax aggressiveness in the USA by analyzing tax planning activities of Chinese listed firms. The authors highlight firm ownership and control factors that encourage aggressive tax planning in China. This paper has important implications for both public policy and corporate governance in emerging markets similar to China.

Social presence (SP), which refers to individuals’ perception of others being engaged as “real people” in the same situation, is a crucial component in technology-rich learning environments (TREs). This study aims to identify major learning design, antecedents and outcomes of SP within TREs, and identify common findings from the past two decades.

Following Preferred Reporting Items for Systematic Reviews and Meta-Analyses review principles and a qualitative analysis of selected articles, a final review of 72 studies that met inclusion criteria was obtained. Key information, including education level, discipline, sample size, study type and measurements, was extracted and studies were further analyzed and synthesized based on design features and learning modes.

The study identifies five crucial factors for instructional design to foster SP in TREs: technology affordances, multimedia features, social factors, instructional principles, learner characteristics and learning management systems. The authors compare two learning modes across three dimensions and identify popular technologies used in studies related to SP over the past two decades. Practical recommendations are provided for educators and educational technology developers to enhance SP within technology-rich learning environments.

This research contributes to the discourse on online learning and computer-supported communication, particularly in the post-COVID-19 era. By examining factors influencing SP and providing implications for instruction and educational technology development, this study offers evidence-based support to educators for engaging learners and fostering authentic learning experiences through adaptive selection of educational technologies.

This paper aims to investigate the value of big data investments by examining the market reaction to company announcements of big data investments and tests the effect for firms that are either knowledge intensive or not.

This study is based on an event study using data from two stock markets in China.

The stock market sees an overall index increase in stock prices when announcements of big data investments are revealed by grouping all the listed firms included in the sample. Increased stock prices are also the case for non-knowledge intensive firms. However, the stock market does not seem to react to big data investment announcements by testing the knowledge intensive firms along.

This study contributes to the literature on assessing the economic value of big data investments from the perspective of big data information value chain by taking an unexpected change in stock price as the measure of the financial performance of the investment and by comparing market reactions between knowledge intensive firms and non-knowledge intensive firms. Findings of this study can be used to refine practitioners’ understanding of the economic value of big data investments to different firms and provide guidance to their future investments in knowledge management to maximize the benefits along the big data information value chain. However, findings of study should be interpreted carefully when applying them to companies that are not publicly traded on the stock market or listed on other financial markets.

Based on the concept of big data information value chain, this study advances research on the economic value of big data investments. Taking the perspective of stock market investors, this study investigates how the stock market reacts to big data investments by comparing the reactions to knowledge-intensive firms and non-knowledge-intensive firms. The results may be particularly interesting to those publicly traded companies that have not previously invested in knowledge management systems. The findings imply that stock investors tend to believe that big data investment could possibly increase the future returns for non-knowledge-intensive firms.

The technical level of aircraft failure analysis plays a special role in ensuring the safety of civil aviation flight. Using appropriate methods for functional failures analysis can provide a reliable reference for aircraft safety. The purpose of this paper is to provide a new and comprehensive measure based on conventional functional hazard analysis (FHA) and grey system theory to analysis and evaluate the class that each failure belongs to.

This paper integrates multiple methods including the FHA, the fixed weight cluster, the Delphi method and the analytic hierarchy process (AHP). To begin with, use FHA method to sort out the corresponding failure states of a certain system from the perspective of function and determine the evaluation index. And then using group decision and AHP, determine the expert weight and index weight in the fixed weight cluster. The fixed weight cluster function is used to determine the grey class to which a certain functional failure belongs in the complex system.

In the past, the risk assessment of aircraft was mostly dominated by the subjective judgment of the experts, but it was not possible to give an objective observation score for each failure state. This paper addresses the problem efficiently as well as the feature of “little data, poor information.” The risk degree of each failure state can ultimately be replaced by a quantitative value.

This paper uses the idea of clustering in grey system theory to evaluate the risk of landing gear system. In the expert evaluation stage, different experts evaluated the impact degree of the aircraft's failure caused by its functions, so the final risk classification is subjective to some extent.

This study analyzed the different conditions of the landing gear, including the front wheel steering, front wheel damping, front wheel steering system, brake system fault information and so on. It can effectively divide the different failure states and their effects, which is helpful to improve the safety of aircraft landing gear system and provide some useful methods and ideas for studying the safety of aircraft systems.

Based on the FHA analysis process and the grey system theory, this paper determines various potential risks and their consequences of various functions according to the hierarchy, so as to carry out further detailed analysis on the risks that may occur under various functional conditions and take certain measures to prevent them. It is helpful to improve the risk management and control ability of aircraft in the actual flight process and to guarantee the safety of people's lives and property.

This paper is a pioneer in integrating the FHA method and the grey system theory, which exactly can be used to address the problem with the character of “little data, poor information.” The model established in this paper for the defects of FHA can effectively improve the accuracy of FHA, which is of great significance for the study of safety. In this paper, a case about landing gear system is given to illustrate the effectiveness of the model.

The classification of aircraft failures has been a significant part of functional hazard analysis (FHA). Aiming at the shortcomings of the traditional FHA method in the evaluation of aircraft risk, the purpose of this paper is to put forward a new approach by combining the gray comprehensive relation calculation method in the gray system theory with the traditional FHA in order to deal with the problem of “little data, poor information.”

This paper combines FHA, 1–9-scale method and gray relation analysis. At first, aircraft failure scenarios are chosen and data from experts are collected; then gray system theory is applied to find the relevance of such scenarios. Finally, the classification according to relevance is determined.

In the past, “little data, poor information” made it difficult for researchers to implement FHA. In this paper, the authors manage to deal with the problem of “poor information” and provide an approach to find the seriousness of aircraft failure.

Due to the use of expert-evaluating methods, the classification of failures is still a little subjective and can be improved in this area. In the future, the method can be improved from the perspective of combining FMEA to analyze more complex indicators or using multisource heterogeneous solutions to solve fuzzy numbers, probabilities, gray numbers and indicators that cannot be assigned.

The paper uses FHA to divide the failure state and establishes a gray evaluation model of the aircraft failure state classification to verify the relevant method. Some aircraft safety design requirements are used to check the safety hazards of the aircraft during the design process, and to provide rational recommendations for the functional design of the aircraft.

Improving the safety of aircraft is undoubtedly of great practical significance and has become a top priority in the development of the civil aviation industry. In this paper, the FHA method and the failure state of the aircraft are studied. The original FHA method is innovated by using the gray system theory applicable to the poor information state. Therefore, to some extent, this study has significance for improving the safety of civil aircraft flight, ensuring people’s travel safety and enhancing the society’s trust in civil aviation.

The main innovation of this paper is integrating the FHA method and the gray system theory. This study calculates the comprehensive relation degree of each failure under different flight stages, and uses FHA to divide the failure state, and finally establishes a gray evaluation model of the aircraft failure state classification to analyze the different conditions of the landing gear brake system, so that it improves the present situation, and the problem with the character of “little data, poor information” can be addressed better.

This paper aims to study the application of reinforcement learning (RL) in the control of an output-constrained flapping-wing micro aerial vehicle (FWMAV) with system uncertainty.

A six-degrees-of-freedom hummingbird model is used without consideration of the inertial effects of the wings. A RL algorithm based on actor–critic framework is applied, which consists of an actor network with unknown policy gradient and a critic network with unknown value function. Considering the good performance of neural network (NN) in fitting nonlinearity and its optimum characteristics, an actor–critic NN optimization algorithm is designed, in which the actor and critic NNs are used to generate a policy and approximate the cost functions, respectively. In addition, to ensure the safe and stable flight of the FWMAV, a barrier Lyapunov function is used to make the flight states constrained in predefined regions. Based on the Lyapunov stability theory, the stability of the system is analyzed, and finally, the feasibility of RL in the control of a FWMAV is verified through simulation.

The proposed RL control scheme works well in ensuring the trajectory tracking of the FWMAV in the presence of output constraint and system uncertainty.

A novel RL algorithm based on actor–critic framework is applied to the control of a FWMAV with system uncertainty. For the stable and safe flight of the FWMAV, the output constraint problem is considered and solved by barrier Lyapunov function-based control.