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The purpose of this paper is to explore the system requirements model. According to the concept of loss costs of Type I and Type II errors, it can define the optimal decision line, and reduce overall loss costs. Moreover, it can decrease the probability of Type I and Type II error by the systems thinking, and it can effectively reduce overall loss costs.

The paper proposed a system demand model and constructed a decision‐making system thinking model as well as a decision‐making performance management model using the principle of system demand. Types of decision‐making errors were analyzed to set judgments on the error risk and establish a model of improvement evaluation key factors, in order to reduce decision‐making error risk and enhance decision quality. It also constructed the improved decision‐making to assess the key factors, to reduce the risk of making errors in order to improve the quality of decision‐making.

Optimistic decision‐makers (risk takers) tend to make Type II errors, whereas pessimistic decision makers (conservatives) tend to make Type I errors. Financial depressions are the time for optimistic decision makers (risk takers) and boom periods are the time for pessimistic decision makers (conservatives).

The concept of the loss cost of two decision‐making errors and related cost function models were proposed. Decision makers could make decisions with a more stable model, taking into consideration false alarms and the cost function of errors in order to determine the position of the decision‐making line. It could effectively reduce decision‐making error costs and increase the precision of decision‐making.

To arouse the public awareness of online gaming‐related crimes and other societal influences so that these problems can be solved through education, laws and appropriate technologies.

A total of 613 criminal cases of online gaming crimes that happened in Taiwan during 2002 were gathered and analyzed. They were analyzed for special features then focusing on the tendency for online gaming crime. Related prosecutions, offenders, victims, criminal methods, and so on, were analyzed.

According to our analysis of online gaming characteristics in Taiwan, the majority of online gaming crime is theft (73.7 percent) and fraud (20.2 percent). The crime scene is mainly in internet cafés (54.8 percent). Most crimes are committed within the 12:00 to 14:00 time period (11.9 percent). Identity theft (43.4 percent) and social engineering (43.9 percent) are the major criminal means. The offenders (95.8 percent) and victims (87.8 percent) are mainly male and offenders always proceed alone (88.3 percent). The age of offenders is quite low (63.3 percent in the age range of 15‐20), and 8.3 percent of offenders are under 15 years old. The offenders are mostly students (46.7 percent) and the unemployed (24 percent), most of them (81.9 percent) not having criminal records. The type of game giving rise to most of the criminal cases is Lineage Online (93.3 percent). The average value of the online gaming loss is about US$459 and 34.3 percent of criminal loss is between $100 and $300.

These criminal cases were retrieved from Taiwan in 2002. Some criminal behavior may have been limited to a certain area or a certain period.

Provides a useful source of information and constructive advice for the public who will sense the seriousness and influence of online gaming crimes. Further, this topic may have implications on e‐commence, e‐services, or web‐based activities beyond gaming.

Since there is little published research in this area, this paper provides the public with a good and original introduction to a topic of growing importance.

The purpose of this paper is to propose and demonstrate a new additive manufacturing approach that breaks the layer-based point scanning limitations to increase fabrication speed, obtain better surface finish, achieve material flexibility and reduce equipment costs.

The freeform additive manufacturing approach conceptually views a 3D article as an assembly of freeform elements distributed spatially following a flexible 3D assembly structure, which conforms to the surface of the article and physically builds the article by sequentially forming the freeform elements by a vari-directional vari-dimensional capable material deposition mechanism. Vari-directional building along tangential directions of part surface gives surface smoothness. Vari-dimensional deposition maximizes material output to increase build rate wherever allowed and minimizes deposition sizes for resolution whenever needed.

Process steps based on geometric and data processing considerations were described. Dispensing and forming of basic vari-directional and vari-dimensional freeform elements and basic operations of joining them were developed using thermoplastics. Forming of 3D articles at build rates of 2-5 times the fused deposition modeling (FDM) rate was demonstrated and improvement over ten times was shown to be feasible. FDM compatible operations using 0.7 mm wire depositions from a variable exit-dispensing unit were demonstrated. Preliminary tests of a surface finishing process showed a result of 0.8-1.9 um Ra. Initial results of dispensing wax, tin alloy and steel were also shown.

This is the first time that both vari-directional and vari-dimensional material depositions are combined in a new freeform building method, which has potential impact on the FDM and other additive manufacturing methods.

To build a persistent map with visual landmarks is one of the most important steps for implementing the visual simultaneous localization and mapping (SLAM). The corner detector is a common method utilized to detect visual landmarks for constructing a map of the environment. However, due to the scale-variant characteristic of corner detection, extensive computational cost is needed to recover the scale and orientation of corner features in SLAM tasks. The purpose of this paper is to build the map using a local invariant feature detector, namely speeded-up robust features (SURF), to detect scale- and orientation-invariant features as well as provide a robust representation of visual landmarks for SLAM.

SURF are scale- and orientation-invariant features which have higher repeatability than that obtained by other detection methods. Furthermore, SURF algorithms have better processing speed than other scale-invariant detection method. The procedures of detection, description and matching of regular SURF algorithms are modified in this paper in order to provide a robust representation of visual landmarks in SLAM. The sparse representation is also used to describe the environmental map and to reduce the computational complexity in state estimation using extended Kalman filter (EKF). Furthermore, the effective procedures of data association and map management for SURF features in SLAM are also designed to improve the accuracy of robot state estimation.

Experimental works were carried out on an actual system with binocular vision sensors to prove the feasibility and effectiveness of the proposed algorithms. EKF SLAM with the modified SURF algorithms was applied in the experiments including the evaluation of accurate state estimation as well as the implementation of large-area SLAM. The performance of the modified SURF algorithms was compared with those obtained by regular SURF algorithms. The results show that the SURF with less-dimensional descriptors is the most suitable representation of visual landmarks. Meanwhile, the integrated system is successfully validated to fulfill the capabilities of visual SLAM system.

The contribution of this paper is the novel approach to overcome the problem of recovering the scale and orientation of visual landmarks in SLAM tasks. This research also extends the usability of local invariant feature detectors in SLAM tasks by utilizing its robust representation of visual landmarks. Furthermore, data association and map management designed for SURF-based mapping in this paper also give another perspective for improving the robustness of SLAM systems.

The purpose of this paper is to examine the association between the cost of debt (COD) and auditor industry expertise using Taiwanese data. Since previous studies (Li et al., 2010) have only examined the relation between industry specialization and COD at the audit firm level in western countries, the authors further examine the association between industry specialization and COD at the individual auditor level in an Asian context.

The authors use the interest rate on the firm’s debt as a proxy variable for the COD (Francis, Khurana and Pereira, 2005). The authors adopt three different methods to measure industry specialization, which consist of the auditors’ market share in terms of client sales and number of clients, and client assets.

The results indicate that the clients of industry specialists at individual auditor levels have a lower COD.

First, the authors extend the research of Li et al. (2010) and find that the clients of individual auditor industry specialists also have a lower COD. Second, the authors also believe the evidence on the effects of industry expertise at the individual auditor level may have policy implications for regulators and public investors. Finally, in contrast to works carried out in the US market, the authors provide empirical evidence for the relation between industry specialization and COD in an Asian market.

The purpose of this paper is to propose a generic platform for a robotic mobile system, seeking to obtain a support tool for under-graduation and graduation activities. Another objective was to gather knowledge in the mobile robotic area in order to provide practical solutions for industrial problems.

The proposed new integrated platform would serve as didactic material for many disciplines, shown to be an ideal platform to teach DC motor drives, stepper motor and motion-control systems. To reach this objective, the ability of the robot to plan its motion autonomously is of vital importance. The control of a mobile robot in dynamic and unstructured environments typically requires efficient processing of data/information to ensure precise navigation and many other applications. Path planning is also one common method of auto-navigation. After the computation of the shortest path, mobile robot can navigate safely and without occlusion.

The developed platform is an integrated system for intelligent software middleware to coordinate many activities in the field of electric drives, robotics, autonomous systems and artificial intelligence.

As a result of the study, this paper contributed to research in the industrial development, principally in the fields of industrial robotics and also in different application purposes such as entertainment, personal use, welfare, education, rehabilitation, etc.