## 3 Case Study  
The Datong Shoes and Materials Company was founded in 1992 with USD $1,000,000 of capital. After the 2008 global financial crisis, their revenue declined annually and their gross profit margin turned negative; the more orders received, the larger the losses they made. Thus, the company decided to reduce its operating costs, investing in new technologies. In 2013, after introducing IAMS and blockchain production information systems, the business began to grow steadily, with turnover averaging around USD $3,500,000. With the introduction of automation, manpower was no longer the most urgent requirement. Hence, the number of factory production line workers decreased from about 1200 in 2013, to 280 by the end of 2018, which is an annual reduction of 25% in human resources. The gross profit margin grew rapidly from 8.61% to 36.28% in 2018 as shown in Table 1.  
The company has a corporate culture that supports innovation, believing that exclusive companies import automated intelligent factory technologies, and that a wealth of manufacturing experience is an important asset for the sustainable development of a firm. In terms of demographics, 70% of the engineers at the Datong Shoe Material Company are over 50 years old. Therefore, in the company's position, developing an artificial intelligence system as soon as possible is essential for transferring inherited knowledge from generation to generation, to preserve the knowledge of the older employees. At the same time, future generations should inherit the company's goals of innovative development and sustainable management. Investment in new technologies should include initial input machine data exchanges, the online cloud, automated operations, big data analysis, and other related technologies [35]. This requires the investment of a large amount of capital and talent training and transformation to integrate the existing manufacturing technology, quality, and sales and product experience to establish an adaptable and resource-efficient intelligent plant. In terms of business and value processes, customer and business partner services must be integrated to provide excellent after-sales service. The company plans to have 100 staff and 100 employees for operation in 2019, to minimize its human resource requirements. From the viewpoint of turnover, as shown in Table 1, the goal is to maintain the same level of substantial growth of about 30%, which before was included as part of the gross margin, not the revenue.  
Four collaborative technology software companies in Taiwan that specialize in code development were assessed in this study. Company A is Data Systems Consulting Co., Ltd. (Taichung, Taiwan), which specializes in ERP and customized software. Company B is IBM Co., Ltd., which specializes in information management systems and customized software. Company C is Elements Innovation Co., Ltd., which specializes in ISO databases, CRM, and customized software. Company D is Tien Kang Co., Ltd., which specializes in CPA and BI decision support systems. The CEGRA and TOPSIS algorithms for assessing online sports shoe manufacturing IAMSs are summarized in Figure 1.  
\begin{table}
\begin{tabular}{c c c c c c c} \hline \hline  & **2013** & **2014** & **2015** & **2016** & **2017** & **2018** \\ \hline Turnover & \$3,483,534 & \$3,968,090 & \$3,645,004 & \$3,624,018 & \$3,572,838 & \$3,763,531 \\ \hline Gross Margin & 8.61\% & 16.89\% & 35.75\% & 33.68\% & 30.45\% & 36.28\% \\ \hline \hline \end{tabular}
\end{table}
Table 1: Turnover and gross profit margin of Datong Shoe and Materials Company, 2013–2018. (USD).