Purpose – The objective of this paper is to stress the importance of detecting financial frauds in predicting business failures disclosed by the unexpected financial crisis brought by Enron, Worldcom and other corporate distresses involving accounting irregularities....

The build-operate-transfer (BOT) project is formulated based upon cooperative partnerships among various public and private parties. Win-win negotiation solutions are especially essential for parties that usually have conflicts of interests. A simulation-based multi-objective genetic algorithm...

Experimental design and Taguchi's parameter design are widely employed by industry to optimize the process/product. However, censored data are often observed in product lifetime testing during the experiments. After implementing a repetitious experiment with type II censored data, the censored...

Purpose – The purpose is to explore the differences and similarities between fraudulent financial reporting detection and business failure prediction (BFP) models, especially in terms of which explanatory variables and methodologies are most effective. Design/methodology/approach – In total,...

Purpose – This study aims to explore the impact of the movement from “authoritarian democracy” to full democracy on the relationships between trust with economic growth and investment. Design/methodology/approach – Simple regression models were applied to Taiwan as a case study. Findings...

A structure presenting relevant constructs of vulnerability for developing but not least-developed countries in the global trade regime shift was first proposed. Based on the structure, the vulnerability constructs were empirically summarized as three independent factors: economic scale,...

Among the various greenhouse gases associated with climate change, CO2 is the most frequently implicated in global warming. The latest data from Carbon Monitoring for Action (CARMA) shows that the coal-fired power plant in Taichung, Taiwan emitted 39.7 million tons of CO2 in 2007 – the highest...