Volume 7, Number 2, December 2012
    
    | Service Quality Improvement Performance of Casual- Dining Restaurants in Taiwan: A Comparison of Gap Analysis and IPGA Model Ching-Chan Cheng | 1-24 
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| Improvement Strategies for Logistics Management – TOC Approach Ching-Wen Lin, Yan-Ping Chi, Chih-Hung Wang | 25-52 | |
| Accounting Conservatism and Bankruptcy Shih-Cheng Lee, Jiun-Lin Chen, I-Ming Jiang, Cheng-Yi Hsu | 53-70 | |
| Higher Education Leadership and Digital Language Learning Environments in Taiwan Chia-Hui Lin, Yin-Tsup Huang, Zih-Shian Chang | 
 | 71-92 
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| A Study of HR Consulting Firms’ Performance Measurement Indicators by Using Balanced Scorecard—Analysis of Fuzzy AHP Wei-Chuan Wang | 93-114 | |
| Economical Workstations of Two-sided Assembly Line Balancing with a Mathematical Programming Model Hsiu-Hsueh Kao, Din-Horng Yeh, Sih-Ting Huang | 
 | 115-128 
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