Wen-Hsien Tsai
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View article: Design and Implementation of a Semi-automated Warehouse System for Smart Logistics in Urban Infrastructure
Design and Implementation of a Semi-automated Warehouse System for Smart Logistics in Urban Infrastructure Open
View article: Implementation of an AIoT-based Smart Parking System for Urban Mobility and Sustainable Infrastructure Management
Implementation of an AIoT-based Smart Parking System for Urban Mobility and Sustainable Infrastructure Management Open
View article: Research on Multi-Objective Programming Model of Profits and Carbon Emission Reduction in Manufacturing Industry
Research on Multi-Objective Programming Model of Profits and Carbon Emission Reduction in Manufacturing Industry Open
As the issue of global climate change becomes increasingly severe, governments worldwide have implemented carbon reduction policies, such as carbon taxes and industrial low-carbon transitions, to effectively control total carbon emissions.…
View article: Energy Efficiency and Carbon Emission Reduction in Coffee Roasting: Approach of Activity-Based Costing (ABC) Methodology
Energy Efficiency and Carbon Emission Reduction in Coffee Roasting: Approach of Activity-Based Costing (ABC) Methodology Open
This study explores optimizing carbon emissions in the coffee bean roasting industry through the application of Activity-Based Costing (ABC). By analyzing three roasting product combinations—light roast, medium roast, and dark roast—the re…
View article: Revolutionizing Textile Manufacturing: Sustainable and Profitable Production by Integrating Industry 4.0, Activity-Based Costing, and the Theory of Constraints
Revolutionizing Textile Manufacturing: Sustainable and Profitable Production by Integrating Industry 4.0, Activity-Based Costing, and the Theory of Constraints Open
The textile industry, a cornerstone of daily life and a highly globalized sector, faces significant environmental challenges due to its high water and energy consumption and extensive chemical usage. This study proposes a comprehensive gre…
View article: A Dynamic Approach to Sustainable Knitted Footwear Production in Industry 4.0: Integrating Short-Term Profitability and Long-Term Carbon Efficiency
A Dynamic Approach to Sustainable Knitted Footwear Production in Industry 4.0: Integrating Short-Term Profitability and Long-Term Carbon Efficiency Open
This study proposes a novel approach to support sustainable decision-making in knitted shoe manufacturing by integrating activity-based costing (ABC), the theory of constraints (TOC), and carbon emission costs into a comprehensive mathemat…
View article: Advancing Decarbonization Efforts in the Glass Manufacturing Industry through Mathematical Optimization and Management Accounting
Advancing Decarbonization Efforts in the Glass Manufacturing Industry through Mathematical Optimization and Management Accounting Open
This study explores the integration of activity-based costing (ABC) and the theory of constraints (TOC) with carbon tax policies to drive decarbonization in the Taiwanese glass industry. Employing a mathematical programming approach, four …
View article: Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry
Equilibrium between Environmental and Economic Objectives: An Activity-Based Costing Approach Application for Carbon Emissions Management in the Aluminum Alloy Wheel Industry Open
In the face of the increasingly dire threat of global climate change, reducing carbon emissions has become an urgent priority for governments and corporations worldwide. The aluminum alloy wheel manufacturing industry bears an even heavier…
View article: Production Decision Model for the Cement Industry in Pursuit of Carbon Neutrality: Analysis of the Impact of Carbon Tax and Carbon Credit Costs
Production Decision Model for the Cement Industry in Pursuit of Carbon Neutrality: Analysis of the Impact of Carbon Tax and Carbon Credit Costs Open
One of the solutions to achieve the goal of net-zero emissions by 2050 is to try to reduce the carbon emission by using the carbon tax or carbon credit (carbon right). This paper examines the impact of carbon taxes and carbon credit costs …
View article: Sustainable Decision Model for Circular Economy towards Net Zero Emissions under Industry 4.0
Sustainable Decision Model for Circular Economy towards Net Zero Emissions under Industry 4.0 Open
The world produces more than 20 billion pairs of shoes every year, and the greenhouse gas emissions of the shoe industry account for 1.4% of the world. This research, taking the knitted footwear industry as an example, combines the concept…
View article: Using Machine Learning of Artificial Intelligence to Analyze Business Opportunities and Applications of the Massively Multiplayer Online Role-Playing Game Case in Metaverse
Using Machine Learning of Artificial Intelligence to Analyze Business Opportunities and Applications of the Massively Multiplayer Online Role-Playing Game Case in Metaverse Open
By using the machine learning of artificial intelligence to explore the application business opportunities of the Metaverse in the MMORPG (Massively Multiplayer Online Role-Playing Game) interactive game market, we study the supply and dem…
View article: Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model
Towards Carbon Neutrality and Circular Economy in the Glass Industry by Using the Production Decision Model Open
In the modern age, where global warming is intensifying year by year, carbon reduction has long been an issue that countries all over the world must pay attention to. Therefore, governments have established a carbon tax and trading system …
View article: Balancing Profit and Environmental Sustainability with Carbon Emissions Management and Industry 4.0 Technologies
Balancing Profit and Environmental Sustainability with Carbon Emissions Management and Industry 4.0 Technologies Open
The environmental pollution issue in the textile industry has gained significant attention recently as one of the world’s most polluting industries. This paper aims to optimize product mixes for profit, tax, carbon, and resource efficiency…
View article: Multi-Period Production Optimization Decision Models under Net-Zero Transformation
Multi-Period Production Optimization Decision Models under Net-Zero Transformation Open
Facing the goal of net-zero emissions in 2050, the EU will pilot the European Carbon Boundary Adjustment Mechanism (CBAM) in 2023 and formally implement it in 2026. The scope of control includes cement, electricity, fertilizer, steel, alum…
View article: Humanized Applications of Artificial Intelligence in a Semiautomated Warehouse Management System
Humanized Applications of Artificial Intelligence in a Semiautomated Warehouse Management System Open
View article: Energy Saving and Carbon Neutrality in the Funeral Industry
Energy Saving and Carbon Neutrality in the Funeral Industry Open
As a result of the global population growth since World War II, and the major impact of the COVID-19 pandemic on the increase in the number of deaths, carbon emissions resulting from cremations in the funeral industry have increased by mor…
View article: Employee Satisfaction, Corporate Social Responsibility and Financial Performance
Employee Satisfaction, Corporate Social Responsibility and Financial Performance Open
This study explores the extent to which employee turnover, a proxy variable to employee loyalty, helps mediate the relationship between Taiwanese firms’ corporate social responsibility (CSR) performance and financial outcome. The results s…
View article: The Relationship of Corporate Social Responsibility on Digital Platforms, Electronic Word-of-Mouth, and Consumer-Company Identification: An Application of Social Identity Theory
The Relationship of Corporate Social Responsibility on Digital Platforms, Electronic Word-of-Mouth, and Consumer-Company Identification: An Application of Social Identity Theory Open
The concept of corporate social responsibility (CSR) is an ever-evolving concept in the field of business management. Even in 2021, its boundaries are evolving and researchers are linking the concept of CSR to different variables to achiev…
View article: Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model
Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model Open
Smart city and smart hospital development comprise a mainstream strategy worldwide to enhance the achievement of Sustainable Development Goals (SDGs) and Corporate Social Responsibility (CSR) practices. The smart healthcare industry needs …
View article: Carbon Emission Reduction—Carbon Tax, Carbon Trading, and Carbon Offset
Carbon Emission Reduction—Carbon Tax, Carbon Trading, and Carbon Offset Open
The Paris Agreement was signed by 195 nations in December 2015 to strengthen the global response to the threat of climate change following the 1992 United Nations Framework Convention on Climate Change (UNFCC) and the 1997 Kyoto Protocol […
View article: Benchmarking Sustainable Manufacturing: A DEA-Based Method and Application
Benchmarking Sustainable Manufacturing: A DEA-Based Method and Application Open
In past decades, many manufacturing enterprises have followed the business model of productivity maximization, in which achieving maximum profit using limited resources is the business goal. Although this industrial strategy may make profi…
View article: Applying ERP and MES to Implement the IFRS 8 Operating Segments: A Steel Group’s Activity-Based Standard Costing Production Decision Model
Applying ERP and MES to Implement the IFRS 8 Operating Segments: A Steel Group’s Activity-Based Standard Costing Production Decision Model Open
The purpose of this paper is to create a smart operating roadmap, which shows the entire process of a strategic business plan, including functions, methods, and tools, to link IFRS 8 (International Financial Reporting Standards No.8) to AB…
View article: Green Activity-Based Costing Production Decision Model for Recycled Paper
Green Activity-Based Costing Production Decision Model for Recycled Paper Open
Using mathematical programming with activity-based costing (ABC) and based on the theory of constraints (TOC), this study proposed a green production model for the traditional paper industry to achieve the purpose of energy saving and carb…
View article: Modeling and Simulation of Carbon Emission Related Issues
Modeling and Simulation of Carbon Emission Related Issues Open
Carbon emissions reached an all-time high in 2018, when global carbon dioxide emissions from burning fossil fuels increased by about 2.7%, after a 1.6% increase in 2017. Thus, we need to pay special attention to carbon emissions and work o…
View article: Modeling and Simulation of Carbon Emission-Related Issues
Modeling and Simulation of Carbon Emission-Related Issues Open
According to the Intergovernmental Panel on Climate Change (IPCC) Fifth Assessment Report in 2013 (IPCC, 2013) [...]
View article: Modelling and Analysis of Sustainability Related Issues in New Era
Modelling and Analysis of Sustainability Related Issues in New Era Open
The purpose of this Special Issue is to investigate topics related to sustainability issues in the new era, especially in Industry 4.0 or other new manufacturing environments. Under Industry 4.0, there have been great changes with respect …
View article: Modelling and Analysis of Sustainability Related Issues in New Era
Modelling and Analysis of Sustainability Related Issues in New Era Open
Smart Manufacturing of Industry 4 [...]
View article: Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry
Activity-Based Standard Costing Product-Mix Decision in the Future Digital Era: Green Recycling Steel-Scrap Material for Steel Industry Open
According to the advanced technologies of digitalization and automation, the interconnection with each individual object is created from data acquisitions into data feedback in the integrated platform of the Manufacturing Execution System …
View article: Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0
Green Activity-Based Costing Production Planning and Scenario Analysis for the Aluminum-Alloy Wheel Industry under Industry 4.0 Open
The industrial revolution has grown to the fourth generation, or so-called Industry 4.0. The literature on Industry 4.0 is quite extensive and involves many different dimensions; however, production costs under Industry 4.0 have seldom bee…
View article: A Framework of Production Planning and Control with Carbon Tax under Industry 4.0
A Framework of Production Planning and Control with Carbon Tax under Industry 4.0 Open
In recent years, the international community has placed great emphasis on environmental protection issues. The United Nations has also successively enacted relevant laws and regulations to restrain international greenhouse gas emissions an…