Purpose – The solvency of insurance companies is closely related to the policyholders, and consequently regulators in Taiwan pay considerable attention to this area. Several studies have demonstrated a close correlation among capital structure, operational risk and profitability. This study...

Purpose – This paper aims to propose a method for kansei value creation to be actually reflected in consumer behavior. Design/methodology/approach – Looking at business from a kansei (emotional/sensitive) value creation perspective, it is realized that currently in most cases value creation...

Purpose – The purpose of this research paper is to discuss a software reliability growth model (SRGM) based on the non‐homogeneous Poisson process which incorporates the Burr type X testing‐effort function (TEF), and to determine the optimal release‐time based on cost‐reliability...

Purpose – The purpose of this paper is to propose a new analytical approach in human thought computation with an application to the child language acquisition research. Design/methodology/approach – Certain fuzzy statistical concepts, such as fuzzy samples, fuzzy mode, fuzzy category test,...

Purpose – This paper sets out to consider the problem that the initial value of the American option is less than its fair price; this implies that the replication portfolio does not exist in the market. Design/methodology/approach – The paper develops an optimization model whose solution...