Applied System Innovation

This study investigates the predictability of Environmental, Social, and Governance (ESG) performance using financial fundamentals within the context of Taiwan, a prominent small open economy integrated into global value chains. As global markets transition toward mandatory sustainability reporting, identifying the financial ante-cedents of ESG outcomes is critical for risk management and regulatory oversight. Uti-lizing a decade of firm-level data (2014–2023) from the Taiwan Economic Journal (TEJ), we employ supervised machine learning (ML) architectures-including Decision Tree, Random Forest, and Extreme Gradient Boosting (XGBoost)-to classify firms into ESG performance tiers based on indicators such as profitability, valuation, and scale. Our empirical results provide robust support for the Slack Resources Hypothesis, identifying Return on Assets (ROA) and Firm Size (SIZE) as the most consistent predictors of ESG excellence across the semiconductor, cement, and steel sectors. Conversely, mar-ket-based indicators (Tobin’s Q) dominate predictive models for the financial industry. Methodologically, XGBoost delivers superior predictive calibration for the financial sector, while Decision Trees offer highly interpretable threshold-based logic for risk screening. Our study contributes a transparent “early-warning” framework, enabling investors and regulators to identify sustainability risks through auditable financial benchmarks. The findings suggest that while financial latitude is a structural prerequisite for ESG engagement, it is not its sole determinant, pointing toward a “virtuous circle” of financial health and managerial quality.

Zernike polynomials constitute an essential mathematical basis for representing functions defined over the unit disk. They are widely used in a diverse range of scientific and engineering disciplines, including adaptive optics for characterizing atmospheric distortions, ophthalmology for quantifying ocular aberrations, microscopy for instrument characterization and aberration correction, and optical metrology for surface profiling. This paper introduces ZernikeViewer, a software framework developed for the rapid calculation and visualization of fringe, phase, and point spread function (PSF) maps from Zernike coefficients. The framework leverages CPU multicore and multithreading capabilities through the .NET Task Parallel Library (TPL), augmented by codebase optimizations and the preloading of precomputed Zernike polynomial matrices. These optimizations reduce computation time by a factor of 7 to 10 compared to a conventional approach; for instance, from 1 ms to 0.1 ms for a radial order of n = 10 and from 700 ms to 80 ms for n = 100. Numerical error analysis confirms the accuracy of the computation, with an average root-mean-square (RMS) error of 0.11 ms observed in the timing measurements. Furthermore, it is demonstrated that implementing Jacobi recursion relations could potentially reduce the numerical calculation error by up to 5 orders of magnitude.

This paper presents the design and implementation of a low-cost microcontroller-based dual-channel fan controller optimized for high-power audio amplifiers, yet adaptable to power supplies, electronic loads, and other thermally intensive systems. Unlike conventional designs that drive all fans uniformly, the proposed solution provides fully independent cooling via dual I²C temperature sensors, predictive trend analysis, and multi-stage hysteresis. The controller incorporates advanced features including an anti-dust startup sequence, predictive boost with latching, active cross-cooling, anti-heat-soak protection, and stall detection via tachometer monitoring, complemented by LED-based fault signaling and automatic channel muting during overheating or fan failure. Hardware support for 12 V and 24 V fans, dual power-input options, and a compact PCB layout enhance integration flexibility. The firmware employs temperature-driven PWM mapping with EMA filtering and multi-level hysteresis. The experimental results confirm that all implemented features operate as intended, with each function demonstrating clear practical relevance, whether in improving responsiveness, preventing heat accumulation, or enhancing system reliability under a wide range of operating conditions.