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Using yearly data on corporate social responsibility ratings from public-listed companies in Taiwan from 2013 to 2017, this paper empirically explores the impact of female directors ratio on corporate social responsibility rating, especially looking at whether the different impact of controlling ownership structure (public-dominated, co-governed, single-family) on corporate social responsibility rating. Our empirical results indicate that a higher the ratio of female directors significantly reduce the corporate social responsibility rating, especially for the family-controlled company. Although the public-owned controlling company improves the corporate social responsibility rating, however, the higher the ratio of female directors, regardless of the type of group, would significantly lower the corporate social responsibility rating.

Hand-shaken beverages represent a unique business model in Taiwan. This study explores the impact of four dimensions of brand equity on consumers' word-of-mouth and purchase intention regarding hand-shaken beverages. A survey was conducted among hand-shaken beverage consumers. A total of 352 valid questionnaires were recovered, and the data were analyzed using structural equation modeling. The results showed that consumers' perceptions of brand awareness, quality, and brand association affected word-of-mouth. These dimensions had an indirect impact on purchase intention through word-of-mouth, suggesting that when consumers develop an attachment to a brand, they engage in positive behaviors concerning the brand. However, due to the high homogeneity and lack of distinctiveness of Taiwanese hand-shaken beverage products, they fail to attract consumer loyalty.

Impulse purchases play a vital role in the sales revenue of shopping malls. This study utilized the Stimulus-Organism-Response framework to explore how shopping mall atmosphere stimulates consumer emotions, thereby impacting impulse purchase behavior. Structural equation modeling was employed for data analysis. The findings revealed that both positive and negative emotions can act as mediators in the process of forming impulse purchase behavior, albeit with distinct and sometimes antagonistic effects. This phenomenon is attributed to the differential impact of the service atmosphere on stimulating consumer emotions. Additionally, the study identified that only positive emotions can serve as mediators between spatial atmosphere and impulse purchases. In essence, stimuli in the shopping environment can influence consumer emotional responses, thereby prompting impulse purchase behavior.

This study examines the factors influencing continuance usage intentions in Vietnam’s online food delivery (OFD) market, using the Unified Theory of Acceptance and Use of Technology (UTAUT) with health consciousness as a moderator. The research identifies that performance expectancy, social influence, and facilitating conditions are significant determinants of continuance usage intentions, whereas effort expectancy shows a minor role. The analysis highlights health consciousness’s critical role in moderating the effects of PE and SI on usage intentions, revealing that a higher level of health awareness leads to more stringent evaluations of OFD services. These insights suggest that OFD service adoption in Vietnam is greatly influenced by how well services align with health-centric consumer preferences. The findings advocate for OFD platforms to adapt their strategies to meet the health-oriented demands of the market, emphasizing quality and transparency. This research contributes to understanding technology acceptance by highlighting the complex relationship between traditional service evaluation metrics and individual health values in influencing consumer behavior in a rapidly digitizing economy.

The purpose of this study is to analyze whether there are differences in the impact of corporate social responsibility on its financial performance and stock performance in different industries. The research period is from 2016 to 2018. The samples are selected from the corporate social responsibility award-winning companies selected by Commonwealth Magazine and Vision Magazine, and the financial information comes from Taiwan Economic News (TEJ). The empirical results show that traditional heavy industries have been established for a long time and the equipment is relatively old, so it needs to pay a relatively high cost to improve. Therefore, in this type of industry, corporate social responsibility has a negative impact on its financial impact, and even if it is a reputation It has won the evaluation of the public, but its stock characteristics are not easy to fluctuate, so the impact on its stock performance is not significant. On the contrary, in the other two industries, corporate social responsibility will not burden its financial performance, but will positively help its stock performance. Among them, in the electronics industry, corporate social responsibility will positively help its financial performance. It may be that this type of industry has a relatively high bargaining power for products and relatively advanced technology, so it can transfer the cost of corporate responsibility invested to the selling price of the product.

This research aims to explore the recognized advantages of Communities of Practice (CoPs) in enhancing knowledge sharing and spurring organizational transformation. Despite their acknowledged importance, CoPs often receive inadequate attention or representation in numerous organizations, likely due to leaders' unfamiliarity or insufficient skills to manage such groups. This study introduces the "Real Option Perspective" as the recommended approach for top executives to understand and leverage CoPs. Initially, it clarifies the concepts of CoPs and the Real Option Perspective, highlighting their significance. These concepts then lay the groundwork for developing a management model for CoPs. The proposed management trajectory for CoPs involves five phases: Investment in CoPs, Recognition of Stagnation, Re-engagement with CoPs, Transition of Value, and finally, Dissolution and Feedback. This research seeks to expand the applicability of the Real Options framework in managing CoPs, providing leaders with strategic insights to fully realize the potential of CoPs in line with organizational objectives.

This research explores how Corporate Accounting Disclosure (CAD) affects the corporate reputation (CR) of publicly traded Taiwan companies, with special emphasis on the moderating influence of social learning (SL). While Corporate Accounting Disclosure and social learning serve as the independent and moderating variables, respectively, corporate reputation is the study's dependent variable. A sample of 125 companies, listed on the Taiwan Stock Exchange Corporation (TWSE), was selected for this study. Our findings suggest that Corporate Accounting Disclosure positively correlates with corporate reputation, as does social learning. Interestingly, the anticipated moderating effect of Social Learning on the association between Corporate Accounting Disclosure and Corporate Reputation was not observed. Future research endeavors may delve deeper into the underlying reasons for this phenomenon by adopting a multifaceted approach of longitudinal studies and cross-cultural analysis. The study also offers in-depth discussions of its findings and clearly outlines its theoretical and practical implications. It concludes by offering recommendations and charting potential avenues for subsequent research.

The Cultural and Creative Industries (CCI) thrive on innovation and creativity, necessitating robust cross-domain collaboration among diverse stakeholders. However, the current state of CCI co-creation mechanisms is marked by inadequacies. The primary objective is to provide practical and effective strategic guidance for co-creation endeavors within the dynamic CCI landscape. This study employs the Root Cause Analysis (RCA) method to identify and analyze critical elements for industrial co-creation, offering a comprehensive framework for understanding the intricacies of co-creation processes. The Cultural and Creative Industries Digital Business Ecosystem (CCI-DBE) model is then developed to encompass four foundational pillars: participation of multiple stakeholders, mechanism of co-creation, uniqueness of consumer experience, and output of co-created value. Participation of multiple stakeholders recognizes the importance of integrating perspectives from content creators, other companies, suppliers, and customers. The mechanism of co-creation delves into the necessity of a robust platform, supported by technological infrastructure, to facilitate seamless resource and knowledge exchange. The uniqueness of consumer experience emphasizes the need for tailoring offerings to meet consumers' unique experiential and meaningful needs. Output of co-created value focuses on enhancing product novelty, resource sharing, communication efficiency, information interaction, and cross-domain integration. This CCI-DBE model not only contributes to academic discourse but also provides actionable insights for practitioners seeking to navigate and enhance the co-creation process within the evolving CCI landscape. It stands as a valuable guide for fostering innovation, collaboration, and strategic alignment in the CCI sector.

This article investigates the impact of social influence on online food delivery (OFD) purchase behavior in Vietnam, specifically examining the moderating role of trust and physical obstacles during the COVID-19 pandemic. A total of 378 respondents participated in the research, and the findings highlight the significance of social networks and interpersonal relationships in the OFD market. Regarding the role of trust as a moderator, the findings highlighting the importance of building trustworthiness and credibility in the OFD industry. The findings suggest that physical obstacles, such as the closure of non-essential stores and social distancing measures, weaken the influence of social factors on consumers' behavior. These changes in individuals' lifestyles have introduced physical barriers to traditional dining experiences, consequently increasing reliance on online food delivery (OFD) services. Overall, this study contributes to the existing literature on consumer behavior and provides insights for industry practitioners and policymakers to develop effective marketing and communication strategies and support mechanisms to facilitate the growth and sustainability of the online food delivery industry in Vietnam.

The regional faction, which is frequently perceived as a threat to the democratic system, has received limited attention regarding its representation of values in contemporary society and influence on voting behavior. This study employs the reasoned action approach (RAA) to investigate the influence of attitudes and subjective norms on electoral intention, incorporating perceived utilitarian and hedonic values toward the regional faction. The study hypothesizes that these value perceptions, in conjunction with the theoretical predictors, will collectively influence the voting intentions of electors. Two months before the local elections in Taiwan in 2022, 469 respondents provided information. Using SPSS 25.0, descriptive statistics and regression analyses were used to analyze the data. Principal findings indicate that instrumental attitude, affective attitude, and descriptive norm positively influence electoral intention, whereas injunctive norm negatively influences electoral intention. Moreover, hedonic values moderate the relationships between affective attitude and intention and between injunctive norm and intention. Likewise, utilitarian values moderate the relationship between injunctive norms and intent. These findings highlight the significance of voters' perceptions of the regional faction's value, casting light on its impact on electoral intent. During the investigated local election in Taiwan, the interaction of attitudes, norms, and values emerged as a crucial factor influencing voter behavior. These findings enhance our comprehension of the intricate decision-making processes within the electoral context and provide valuable insights for political campaigns and policy considerations.

This paper examines the protection against systemic risks of the financial and stock performance of firms in receipt of ‘corporate social responsibility’ (CSR) awards. The data we obtained from the Taiwan Economic Journal (TEJ) in 2016-2018, comprised of CSR-award-recipient firms (CSR firms) voted for by the Common Wealth and Global Views magazines, for a sample period running from the third quarter of 2017 to the third quarter of 2018. Our empirical results reveal that in terms of their financial performance, as compared to non-CSR-award-recipient (non-CSR) firms, CSR firms failed to demonstrate any better protection against systemic risks (such as the US-China trade war). However, the stock performance of CSR firms clearly provided better protection than that of non-CSR firms; the reason for this observation is assumed to be the higher operational costs faced by CSR firms seeking to continue to pursue their CSR goals when encountering systemic risks. Nevertheless, participation in CSR is found to have an insurance-like effect on firm value, which clearly helps to increase the confidence of investors and reduce stock volatility

Global pressures have urged organizations to incorporate sustainable international human resource management (IHRM) systems to be socially responsible. This paper proposes that integrating IHRM with corporate social responsibility (CSR) and shared value may be the solution This study analyzes sustainability within the IHRM field, including other sustainable concepts to demonstrate the relevance of labor and employment relation within human resource management. Employment relations and the importance of developing IHRM strategies involving workers and managers to increase shared value are also explained in the study.  In turn, this integration enhances organizational performance and competitive advantage. Accordingly, this paper proposes a model to unleash the bridge between IHRM and employment relations in multinationals operating in emerging economies and proposes some propositions. Implications for research and practice are also discussed in the paper.

In this study, we developed a tribal learning model based on indigenous knowledge to expand Taiwan's indigenous higher education system. The model adopts a culturally responsive teaching strategy that conforms to the cultural background and satisfies the learning needs of indigenous learners. The instructional design of the model is based on the outcomes of a literature review and comprises five stages: preparation, communication, execution, reflection, and feedback. The proposed model allows educators to develop culturally appropriate teaching plans that include indigenous knowledge. Applying the model allows educators to hone their self-study skills while improving the learning effectiveness of their learners.

Cheating occasionally occurs in organizations; sometimes, it is not easy to detect. Some organizations, such as schools and companies, may include an assessment of individuals' moral character as part of their assessments. Some people believe that when a person is evaluated as moral, he or she will continue to behave ethically. Conversely, when a person is rated below his or her level, he or she will strive to perform better. This article aims to investigate a person's private response to being assessed by their peers for their moral character. We conducted two experimental studies. Study 1 consisted of two groups. Participants in the high-score group received higher ratings from their peers than themselves, while participants in the low-score group received worse ratings than their own. In the following dice-under-cup game, participants in the high-score group were more likely to cheat than those in the low-score group. Study 2 showed that both groups reported varying satisfaction, happiness, and disappointment. In addition, those in the high-score group were more likely to increase their honesty ratings, while those in the low group did not. Our results suggest that assessments of an individual's moral character may not have desirable outcomes as some people believe.

The study examines how surface acting and deep acting affect emotional exhaustion and job performance in the hotel industry and whether emotional intelligence has a moderating effect on the relationship. The study was conducted using a questionnaire survey, and the data were analyzed using a structural equation model. The main findings of the study demonstrate that surface acting has no effect on emotional exhaustion while deep acting has a negative effect on emotional exhaustion. This indicates that deep acting not only produces better service performance but also reduces emotional exhaustion. Moreover, surface acting and deep acting both have a positive effect on job performance, showing that both acting skills are all about demonstrating a better job performance at work. Furthermore, emotional intelligence has a moderating effect on the relationships between surface acting and job performance and deep acting and job performance, this indicates that employees with higher emotional intelligence are more likely to perform a more effective outcome of acting on job performance, regardless of whether it is surface acting or deep acting. But this phenomenon only occurs when employees are not experiencing emotional exhaustion. If employees are already experiencing emotional exhaustion, emotional intelligence does not have any moderation effect on job performance.

In the context of cittaslow (slow city), this research attempts to examine the effects of memorable tourism experience (MTE) on tourist satisfaction and revisiting intention. The research used a structured questionnaire and collected 605 valid responses from tourists that visited Sanyi Cittaslow. Analyses of the measurement model and structural model by AMOS 22.0 were used to find the associations between each MTE dimension and satisfaction, and revisit intention. Test results revealed that all MTE dimensions are predictors of tourist satisfaction, among which knowledge and involvement are the strongest predictors; satisfaction is the strongest predictor for revisiting and is the mediator for the associations of most MTE dimensions and revisiting. Since the cittaslow movement was closely related to sustainable tourism, research finding from this research provide a good reference with evidence for the promotion of cittaslow through MTE creation.

This rapid propagation of the Novel Coronavirus Disease (COVID-19) has caused the global healthcare system to break down. The infectious disease originated from East Asia and spread to the world. This unprecedented pandemic further damages the global economy. It seems highly probable that the COVID-19 recession changes stock market volatility. Therefore, this study resorts to the Generalized Autoregressive Conditional Heteroscedastic (GARCH) model with a smooth transition method to capture the influences of the COVID-19 pandemic on the dynamic structure of the stock market index volatilities for some Asian countries (the Four Asian Tigers and Japan). The empirical results show that the shocks of the COVID-19 change the dynamic volatility structure for all stock market indices. Moreover, we acquire the transition function for all stock market index volatilities and find out that most of their regime adjustment processes start following the outbreak of the COVID-19 pandemic in the Four Asian Tigers except South Korea and Japan. Additionally, the estimated transition functions show that the stock market index volatilities contain U-shaped patterns of structural changes. This article also computes the corresponding calendar dates of structure change about dynamic volatility patterns. In the light of estimation of location parameters, we demonstrate that the structure changing the date of stock market index volatility for South Korea and Japan has occurred in late 2019.

As a result of exponential growth in the popularity of blogging, travel blogs have demonstrated their enormous marketing potential, and have become an increasingly important mechanism for exchanging information among tourists. The present study modeled online social support and perceived value as antecedents of the impacts of influential travel bloggers on their blog members’ travel-related behavioral intentions, and examined the mediating role of sense of virtual community (SOVC) among these relationships. The analysis results herein demonstrate that online social support, perceived value, and SOVC relate significantly to blog members’ behavior intention. Furthermore, the influence of perceived value and SOVC on behavior intention are both respectively significant. With SOVC as a mediating variable, the CI indirect effect of the perceived value on travel intention did not include 0, indicating an indirect relationship between these two variables. Referring to perceived values, the findings indicates that blog members perceive the influential travel blogs as offering epistemic value more than others. These findings have theoretical implications for social media and online interaction related literature, and have critical business implications for customer to customer (C2C) marketers to distinguish themselves within the expanding number of influential travel blogs.

This article analyzes the factors affecting the sales revenue of sports lottery from the perspective of innovative diffusion theory by system dynamics analysis. With the quantification and simulation of system dynamics, the sales revenue of sports lottery is affected is found. With the daily sales amount during the FIFA World Cup 2018 as samples, six variables (reach frequency, adoption rate, betting among per person per day, advertisement expenditure, advertisement successful rate, and potential bettor increase rate) are used to find out the key factors. According to the simulation result of this study, it indicates that all the variables exert a positive influence on the sales revenue. The magnitude of influence on sales, from large to small, they are betting among per person per day, reach frequency and adoption rate in word-to-mouth, potential bettors increase rate, advertisement expenditure and advertisement successful rate in the advertisement effects. During the FIFA World Cup 2018, advertising effects initiated the diffusion of sports lottery. Compared to the advertising effects, word-to-mouth effects were bigger. In the same situation and with the same resources, Taiwan Sports Lottery, the operator could change the betting among per person per day and change the word-to-mouth advertising with priority. When major matches take place in the future, Taiwan Sports Lottery is suggested to judge if it maintains an optimistic attitude for future growth, it shall begin to promote advertising effects. When more people learn more about the sports lottery, with the diffusion of word-to-mouth advertising, the effects will be most significant.   

This study investigates how insiders and outsiders affect the earnings management of CEOs by conducting a comparative analysis of insiders, trust banks, outsiders, and global investors. Interestingly, the holding shares of insiders and outsiders have opposite effects on CEOs’ opportunistic accounting behaviours.