Our government has put great efforts in promoting e-tax filing so that citizens will not be restricted by time and space constraints, thereby enjoying a “More network, less walk,” barrier-free tax service environment. E-filing of taxes can correctly and quickly read report information and avoid human errors caused by the manual re-registration of the tax authorities, which greatly reduce the cost of data entry and shorten processing time. E-file is essentially an integration of an online service combined with filing taxes. Due to the strain in the operation of an online system along with the complexity of utilizing an online interface, in order to allow tax payers to overcome the difficulty in filing his/her individual income tax once a year, which affects his/her willingness to file tax online, this study uses an innovation resistance theory to explore the key factors contributing to the change in tax payment habits of taxpayers when filing their income tax.

In Taiwan, Electronic invoices had already been promoted since year 2000. This is to fulfill paper reduction for the sake of environment friendly , and moving towards from less paper to paperless. How to attract more people to accept and use electronic invoices vehicle Cloud invoice is an important issue for everyone. According to the “ energy saving and carbon reduction policy” of the government it has been constantly encouraging people to act green, such as enable people to hold electronic invoice vehicles for green consumption to accelerate the use of various types of vehicles。 Upload the electronic invoice data to the cloud server via these carriers。 After years of hard work, the number of electronic invoices opened in the year of 106 has reached 6.8 billion sheets. More than 80% of all invoices in the year of 2017, reached planned targetbut the invoice past through the vehicle (Cloud invoice), the rate of achieving true paperlessness is still low, still need to be upgraded. Therefore, most people develop the habit of taking the initiative to request paper invoices after consumption. To change people’s habits, Change to electronically invoice in a paperless manner, It is not easy. In this study, utilized from the view points of innovation resistance to explore the relationship among consumers’ perception of electronic invoice carrier utilization, the behavioral inertia‚ and willingness of using. This study also explores interference relationship of perceptual risk behavioral inertia and willingness towards the use of incentives methods for electronic invoice vehicles This study was conducted by questionnaire, facilitating sampling by the general public over the age of 16, The regression analysis is to verify the hypothesis. research shows The perceived risk of the electronic invoice vehicle negatively affects the willingness to use. The inertia of the electronic invoice vehicle will negatively affect the willingness to use. The preferential measures of the electronic invoice vehicle will positively affect the willingness to use. Preference measures, perceived inertia and use of electronic invoice vehicles willingness relationship has interference effect. Cloud invoices not only do our best for the planet, can also bring competitiveness to countries and enterprises, The results of this study can provide suggestions for the future research and government for reference

All activities in the organization, from the completion of simple work to the operation of the entire enterprise, require “people” to execute or manage. In a fiercely competitive environment, excellent talents are an important key factor in a company’s success. From how employees enter the company, how to adapt, learn, and grow in the enterprise, and be properly used to take on tasks, human resource management plays a very important role. . Therefore, how companies can make good use of human resources at the right time, get enough manpower, quality talents, and promote their good development depends on the success of human resources. The structure of Taiwan’s social population has evolved to “age”, prices are getting higher and higher, and wages are not rising. As a result of the decline in fertility, various social change factors and economic problems, the vicious circle has led to the growing number of children in recent years. The impact on employment has not been found to be suitable for talents, and the development of financial owners is still to cultivate outstanding professional talents, and regard talents as a competitive advantage. In response to changes, the project is responsible for the recruitment, development and training of responsible personnel. Continue to compete for talent. The difficulty in the recruitment of human resources has increased, and in the face of severe competition in response to innovation, companies have also realized that they must change the traditional concept and nature of work. In particular, learning-oriented enterprise organizations must constantly learn, grow, change and innovate, and education and training is the driving force for improving human quality. Through the implementation of education and training, the members of the organization can have the ability to adapt. The organization can adjust the operation policy and business strategy in a timely manner, and strengthen the strength of the company’s survival

Small and medium-sized enterprises (SMEs) provided economic benefits with Taiwan Economic boom. When SMEs faced the daunting challenge of external environment, successors of SMEs brought opportunities for creativity and innovation, but SMEs also had undergone enormous change. In Taiwan, most of SMEs were at crisis points in the succession and struggled to survive. The purpose of this study was to point out key factors of succession and cultivation of successors in SMEs. We used Delphi technique to select dimensions and criteria. When we found out dimensions and criteria, we used DEMATEL and AHP in the future to find their mutual influence degree and weighted value of key factors of succession and cultivation of successors in SMEs. We could provide this study for owners to make decisions about succession and cultivation strategies to enhance the ability and skill of successors and his performance. Relevant researches pointed out that 53% SMEs in Taiwan were sole proprietor companies, 51% SMEs in Taiwan operated more than ten years, 53% owners of SMEs in Taiwan were over 50 years of age, but only 40% SMEs in Taiwan had succession plans. Many family businesses operated by successors reported heavy losses in Taiwan. Owners of SMEs were key factors in the initiation of succession. When owners created favorable environments for successors, and successors who made good use of knowledge and skills received social resources from owners and the companies achieved the goal of sustainable development. This study used Delphi technique. From literature on the exploration into SMEs, owners, successors, succession and cultivation plans, and by initial interviews with two experts, we got initial dimensions and criteria. Then we chose a group of experts in this topic, and wanted anonymous experts to fill in open-ended questionnaires which we designed by using initial dimensions and criteria. According to results of first questionnaires, we set up agreed thresholds of anonymous experts. If anonymous experts reached a consensus, we got the most important dimensions and criteria. If anonymous experts failed to reach a consensus, we modified the questionnaires, and anonymous experts filled in closed questionnaires again until they reached a consensus. This study was limited by the scope of research, research samples, data sources, and research methods, but it was expected to contribute to the key factors of succession and cultivation of successors and systematic analysis techniques for owners of SMEs to train successors.

In a rapidly changing world of technology, organizations need forward-thinking and insightful leaders to lead the team. Leaders can plan their vision and drive others to act, lead the organization with a positive and enthusiastic attitude, personal intuition, vision. and enthusiasm, in accordance to market trends and adapt to environmental dynamics， adjust the pace at any time., facing upcoming risk, can still hold confidence, lead the organization to move forward during uncertain times, to obtain richness and mind. Leaders expect organizations to be sustainable, so they will continue to innovate and integrate into learning organization culture, so that each member can transcend their own abilities, thinking complexity from a more comprehensive perspective point of view, and examine their own mental models. Change the original deep-rooted, share the views through deep talks, learn how to learn together, so the learning culture of the organization is considered to be a key element of business success. Take imported furniture company as an example, whether it is manufacturing for export or import for domestic sales, as it is transparent to the Internet, it faces a global market. The industrial environment is quite complicated and people’s buying habits is now more different than past and more diversified. The furniture industry has been caught in a fierce price war. In order to maintain and develop unique core competitive advantages and attract consumers’ attention, imported furniture companies must not only pay attention to international industry trends and fashion trends, but also provide diversified choices and innovative services in today’s dynamic and complex world. To make effective decisions, you must first become a system thinker. Therefore, outstanding leaders can lead the team with macro-thinking, so that the organization can not only continue to learn but also integrate the “collective learning” atmosphere into the organization, breaking through the growth limitation and bottlenecks. In this study, The interview case was imported from Y Furniture Company and conducted by face-to-face interview. After observation and preliminary interview, the system based model was used as the theoretical basis, and the system thinking mode was used to draw the case system feed-back. Explore the leader-ship style of the case to assit enterpernure to convert their strategic thinking into a more wide open mind for the future of the company and come to operation model compliance and provide enterprise a reference to establish comtinuous learning organization culture.

Medical beauty is a global trend and a popular, emerging industry in development. It is believed that the integration of medical beauty sector and e-commerce platforms operated in Taiwan offering virtual reality experience supported by artificial intelligence technology would have quite a significant economic impact on the markets across the globe. The research is to study the effects on the development of medical beauty applications, innovations, the dynamics of the incorporation of online platforms and the medical beauty sector and efficient ways of promoting sales; applying artificial intelligence and virtual reality to the products of growing e-commerce platforms, the improvement of user experience given much easier access to product information and well-designed user guidance to boost sales of products or services and strengthen the ties between industries, creating new trends to highlight the competitiveness of local merchants among competitors across the globe based on the theoretical constructs. The research also explores the business models of medical beauty industry. The research applies Task-Technology Fit Theory (TTF), Theory of Reasoned Action (TRA) and Transaction Cost Theory (TCT) as the foundations, questionnaire as the technique and Structural Equation Modeling (SEM) to conduct the statistical analysis.

The revolutionary changes in the financial environment in the past decade have led to changes in the convenience of information system users and the quality of the services. The investment industry fund raising fund uses the AI framework to create a smart fundraising model. The use of AI framework by the investment fund raising foundation to create a smart model of fundraising to meet the goals set by the executives of the company will become an important issue. This study is based on the task-technical fitness model and explores the positive growth of performance when the technical characteristics meet the goodness of fit of the task characteristics it supports. Then, using the knowledge management system to investigate the historical fundraising model, and continue the successful knowledge management through AI, improve the user satisfaction of the information system, to achieve the company’s desired fundraising goal, so that the growing performance of the fund can continue. The literature in the past does not combine the three theoretical relationships. This study combines the Task Technology Fit theory, the Knowledge Management System, and the Expectation Confirmation theory to explore the use of the AI model for the asset management industry. The key factors for the successful funds raised from the various enterprises are extracted. Through statistical analysis, these serve as a reference for relevant decision-making, increase the performance of raised funds and the efficiency of corporate organization, and to achieve the desired goal of raised funds set by the management. The subjects of this study are those who have not used the AI model structure and the users of the AI system, and use the online questionnaire to conduct convenient sampling, using questionnaires and SEM structural equation models for analysis. The research result is to construct the AI model of fund-raising in the asset management industry, and proposes the main strategic direction for the asset management industry and the concept of the research results can be applied to the four major funds of the Taiwan government.

Blockchain is the most disruptive innovative technology and application after the Internet. Acceptance of the users for blockchain technology from potential adopters to acceptance rate between real adopters, through the transaction risk, transaction cost and transaction piping, word of mouth penetration, perceived intentions and feelings after use, will affect the acceptance and the amount and speed of use of satisfaction and loyalty. The objectives of this study were to examine the perception of blockchain investors on the quality of investment relationship (integrity, commitment, and satisfaction) of virtual currency, and the impact on investors’ investment behavior (behavioral loyalty) and investment intention (attitude loyalty) in virtual currency. We conducted a questionnaire survey in early 2019. After a rigorous screening of valid questionnaires and statistical analysis, 515 valid questionnaires were collected. We used SPSS statistical package to performed the multiple regression analysis to explore the multivariable analysis of relationship quality perception and customer loyalty. The regression model showed that the commitment, integrity, and satisfaction together can explain 82.6% variance of customer loyalty, while behavior loyalty and attitude loyalty are 79.9% and 80.0%, respectively. In sub-dimensions of investment relationship, integrity (b=0.269 to 0.540, p<0.001) and satisfaction (b=0.657 to 1.389, p<0.001) were positively associated with behavioral loyalty, attitude loyalty, and customer loyalty. The trading platform of integrity, commitment, and satisfaction for investors in the investment behavior of virtual currency ─ has a positive influence on behavior loyalty. This research enhanced our understanding of the determinants of consumer complaining behaviors. The study results can provide implications to the enterprise, to allocated limited resources to meet the actual needs of customers, and shorten the gap between the customer’s expectation and actual perception of the service quality, and further Increase customer satisfaction and the positive image of the company.

Facing progressively more intense competition, telecom carriers think on how to evaluate servicing business customers and optimize the relationship in between, so as to increase revenue and profits. With the Rapid development of network technology and popularization of smart phones devices, the mobile APP (Application, referred to as APP) has penetrated into our lives. Telecom service provider has launched customer service mobile Applications (for many years). In addition to save the human burden of the customer service system, more importantly, it can provide more service experience and construct new virtual channels for product sales. There are limited studies on the comparison of technology acceptance model and switch cost among online and traditional channel while a lot of researches related to the effectiveness of switching costs was published. This study uses the Unified Theory of Acceptance and Use of Technology Model (UTAUT) as the main architecture to explain behavioral intention. The main variables are performance expectation, effort expectation, social influence and facilitating conditions, and plus conversion costs, to observe whether there is a regulatory effect between the conversion cost and the relationship between behavioral intention and usage behavior.

The purpose of this study is to illustrate the process that ended in a pilot project titled “Incubiamo Cultura” (a label playing with the words Incubator-Love and Culture), presented by some academic entrepreneurs who envisaged the possibility to create a network among public (i.e. the university, the Municipality, public cultural organisations) and private actors. Based on a sound literature review in both the field of entrepreneurial university and cultural ecosystems, the authors adopted an action research approach to analysing a paradigmatic case study.This paper contributes to filling a gap of research on the role of universities in a cultural ecosystem, focusing on how to design a new value chain for the launch of startups in the creative and cultural sector, where universities can play a catalyst and pivotal role.

Ageing is a relevant and urgent priority on the agenda of all the most industrialized countries. Ageing is harming the sustainability over time of the national healthcare systems as we know them nowadays. While policymakers are paying major attention to chronic care and the emerging new needs of patients who are aged 60+, less light has been shed on how to enable population-wide Healthy Ageing initiatives that offer the opportunity to postpone the need of institutionalized care and thus guarantee a longer healthy life to elderly. This study aims at furthering the debate about Healthy Ageing initiatives for elderly aged 60+ by shedding new light on the behavioural determinants of elderly’s intention to use a personalized, artificial intelligence-enabled, virtual coaching system for healthy ageing. Being the use of these systems based on individual “voluntariness”, understanding what might enable or inhibit such behaviour is of paramount importance for policymakers, professionals and developers. In fact, recent evidence shows that, despite the demonstrated benefits of these systems, the level of adoption among citizens aged 60+ falls far short of the expectations. This study develops and empirically tests an original model that, adopting the Technology Acceptance Model (TAM) as overarching theory, adds three other explanatory variables, i.e. Subjective Norm, Health Literacy and Information Technology (IT) Literacy. This study has been carried out within the NESTORE H2020 research project (ID 769643). Data from 436 Italian citizens aged 60+ were collected to test the hypotheses via Structural Equation Modelling. Results confirmed that Intention to Use a virtual coaching system is explained by Perceived Ease of Use and Perceived Usefulness. While Subjective Norm was found to have an indirect influence. Health Literacy has a negative effect on the Perceived Usefulness. Finally, IT Literacy positively influenced Intention to Use through the partial mediation of Perceived Ease of Use. Our results contribute to theory by unfolding the role played by Subjective Norm, Health and IT Literacy, being the last two factors at the core of numerous improvement strategies. With respect to practice, the study offers implications to different stakeholders to facilitate the adoption of digital technologies for healthy ageing.