bluuebunny/crossref_metadata_2025_split huggingface dataset:
Anticorruption policies in Brazil: constitutional challenges on implementing asset civil forfeiture
Authors: Bechara Fabio Ramazzini , Manzano Gabriel Monti 
Published: June 2020

Purpose
This paper aims to answer three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil forfeiture procedure imply a criminal charge? These are the main constitutional issues that have hampered the processing of, and consensus regarding, the regulation of the asset civil forfeiture in Brazil, the subject of bill 5681/2013 of the Chamber of Deputies and bill 255/2015 of the Federal Senate. The hypothesis is that the property or the possession of illegal assets implies a violation of the Brazilian Federal Constitution, which presumes good faith and non-abused use to be legitimated. This study intends to enrich this discussion with the current American debate, its main lessons and concerns to individual procedural safeguards.

Design/methodology/approach
There are some questions that should be addressed: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil forfeiture procedure imply a criminal charge? Thus, this paper aims to discuss these questions, which are the main constitutional issues that have hampered the processing of, and consensus regarding, the regulation of the asset civil forfeiture in Brazil, the subject of bill 5681/2013 of the Chamber of Deputies and bill 255/2015 of the Federal Senate. The hypothesis is that the property or the possession of illegal assets implies a violation of the Brazilian Federal Constitution, which presumes good faith and non-abused use to be legitimated. This study intends to enrich this analysis with the current American debate about asset civil forfeiture provisions, its main lessons and concerns to individual procedural safeguards.

Findings
This paper focused on answering three questions: Is the presumption of innocence principle in risk? How to balance it with the burden and standard of proof? Does the asset civil forfeiture procedure imply a criminal charge? The authors sustained the constitutionality of the asset civil forfeiture from a Brazilian perspective, based on three main arguments: First, asset civil forfeiture is based on the non-abused use of property rights constitutional provision. Second, asset civil forfeiture does not imply on or presume a criminal charge. Finally, asset civil forfeiture is not based on the same standard of proof as a criminal proceeding.

Originality/value
The value of this paper is based on its current debate, the regulation of the asset civil forfeiture in Brazil, which is subject of bill 5681/2013 of the Chamber of Deputies and bill 255/2015 of the Federal Senate. The hypothesis is that the property or the possession of illegal assets implies a violation of the Brazilian Federal Constitution, which presumes good faith and non-abused use to be legitimated.
The 1MDB case and the Swiss banking sector
Authors: Teichmann Fabian Maximilian Johannes , Falker Marie-Christin 
Published: June 2020

Purpose
This case study highlights why and how the Swiss banking sector played a crucial role in the 1Malaysia Development Berhad (1MDB) corruption scandal. In particular, the paper illustrates how different actors in the Swiss financial sector neglected compliance guidelines and due diligence, thus effectively facilitating the laundering of misappropriated 1MDB funds. The purpose of this paper is to give bankers and compliance officers an overview of the methods money launderers use to circumvent compliance measures so that the Swiss banking sector can be protected more effectively from abuse. In addition, there is discussion whether current regulations, including banking secrecy, should be amended.

Design/methodology/approach
This paper used a content analysis methodological approach to collect data from media sources. Qualitative methods were used to analyze these sources.

Findings
The findings reveal that the Swiss banking sector played a major role in facilitating the siphoning and subsequent laundering of 1MDB funds by neglecting due diligence obligations.

Practical implications
This paper advocates a more consequential implementation of the existing anti-money laundering and corruption regulations.

Social implications
A reworking of the 1MDB scandal should be of interest to compliance professionals in the banking sector and citizens that have been negatively affected or are concerned by the involved high-level corruption.

Originality/value
This paper is the first of its kind to study the role of the Swiss banking sector in the 1MDB scandal.
La cesión de uso de viviendas con fines turísticos: algunos aspectos fiscales
Authors: Díaz Rubio Patricia 
Published: June 2020

Purpose
La utilización de plataformas colaborativas, que intermedian en la cesión de uso de viviendas con fines turísticos, ha originado: por una parte, que se adopten medidas con el objetivo de prevenir el fraude fiscal (como por ejemplo, la obligación de información, a través del modelo 179) y, por otra parte, que la Administración tributaria preste especial atención al tratamiento fiscal de los rendimientos percibidos por los usuarios de las plataformas colaborativas.

Design/methodology/approach
Enfoque jurídico-tributario.

Findings
Las conclusiones se han puesto de manifiesto en el trabajo de investigación realizado.

Originality/value
Análisis de algunos aspectos fiscales sobre la cesión de uso de viviendas con fines turísticos.
Applications of Wiki in web-based research support system
Authors: Au Cheuk Hang , Ho Kevin K.W. 
Published: June 2020

PurposeThis paper is to address the research gaps about Research Support System (RSS) as mentioned by earlier articles, and to provide a possible solution to develop an RSS for supporting academics in conducting their research.Design/methodology/approachThis study adopts a single-case study with the application of netnography. Data were collected from an ongoing-using Wiki and the data were analysed using the theoretical lens established from earlier articles.FindingsThe result confirmed the possibilities of using Wiki to establish a system for supporting research. The authors have established a 3-stage EDM (Establishment, Development, Management) process model for illustrating the steps.Research limitations/implicationsThis single-case study revealed the possibility for using Wiki as RSS for helping academics to conduct their research through providing support in preparing literature review, conducting project management and providing an archive for research methodologies. The paper also provided suggestion for practitioners on the implementation of the RSS.Originality/valueThis paper presents one of the earliest studies for developing a model to explain how to develop an RSS that gives a more concrete definition of RSS and outline a process of using Wiki as an RSS.
Valuing biodiversity of Dachigam National Park: a choice experiment application
Authors: Bhat Mohammad Younus , Bhatt M.S. , Sofi Arfat Ahmad 
Published: June 2020

PurposeBiodiversity loss has become widespread since current rates are potentially catastrophic for species and habitat integrity, and the Dachigam National Park in Jammu and Kashmir (India) is not a distinctive case. Therefore, the main objective of this study is to elicit the willingness to pay (WTP) for biodiversity conservation of the Park.Design/methodology/approachA survey-based choice experiment method was carried out at the Dachigam National Park, an area that is threatened by several anthropogenic pressures. Attributes selected for analysis through choice experiments were endangered species, national park area, research and education opportunities the park withholds. To estimate WTP, a monetary variable involving an increase in entry fee was also incorporated. To obtain the estimates, the authors use the augmented conditional logit model.FindingsWTP for the selected attributes per visitor turned out to be ₹302.07 for enhancing the population of endangered species, ₹121.91 for improvement in the park area and ₹171.64 for increasing research and education opportunities the park withholds.Research limitations/implicationsThough the study uncovers very important aspects of evaluating the biological resources,albeitwith some limitations. The study estimates WTP for biodiversity conservation using a conditional logit model, which is based on a specific area and population sample. It would be better if a broader sample is considered to trace out the findings for meaningful generalization. Besides, the results can be replicated for similar kinds of samples.Practical implicationsWith the use of benefits transfer method, this study aims to provide policymakers with useful information to manage biodiversity attributes across the Himalayan region.Originality/valueThe main contribution of this study is to provide a critical understanding of the valuation to facilitate the concerned body for better planning and management of biological resources. The findings of the present study can be used as an indicator of the inherent economic importance of biological resources across the Himalayan range for their better management and conservation that can help in ensuring sustainable utilization of these resources.
The effect of partially or totally replacing milk fat by jojoba oil in Domiati cheese production on some nutritional and quality properties
Authors: Ali Rehab F.M. , El-Anany Ayman M. , Mousa Hassan M. 
Published: June 2020

Purpose
The purpose of this study is to evaluate the effects of partial or total substitution of milk fat by various levels of jojoba oil on the nutritional, physicochemical and sensory properties of Domiati cheese during cold storage at 6°C for 45 days.

Design/methodology/approach
The fat percentage of milk used for cheese manufacture was standardized to 4% fat. Five formulas were produced by replacing milk fat with 0%, 25%, 50%, 75% and 100% of jojoba oil, respectively. The physicochemical and sensory properties of cheese samples at 0, 15, 30 and 45th days of cold store were evaluated.

Findings
No significant differences in moisture, fat, protein and acidity values amongst the control samples and those samples supplemented with different concentrations of jojoba oil. Significant differences (p = 0.05) in total volatile fatty acids were detected amongst experimental cheese samples. The highest values were recorded for control sample containing 100% milk fat, while the lowest values were recorded for cheese sample containing 100% jojoba oil (p = 0.05). Total nitrogen (TN), water-soluble nitrogen (WSN) and trichloroacetic acid soluble nitrogen (TCA-SN) levels of experimental cheeses were nearly same as for control. The results of fatty acids profile showed that jojoba oil has a unique structure of straight monounsaturated alcohols. Significantly (p = 0.05), the highest cholesterol content was recorded for control sample containing 100% milk fat; however, the lowest (p = 0.05) value was recorded for cheese sample containing 100% jojoba oil. At the end time of storage period, control sample manufactured with 100% milk fat had the highest (p = 0.05) values of free fatty acids, peroxide and thiobarbituric acid, while the lowest values were recorded for cheese sample with 100% jojoba oil as a source of fat. The sensory evaluation results demonstrated that blending milk fat with jojoba oil improved the sensory properties of Domiati cheese.

Practical implications
It is concluded that substitution of 25%, 50%, 75% and 100% of milk fat by equal amounts of jojoba oil enhanced the nutritional and sensory characteristics of Domiati cheese.

Originality/value
It is concluded that Domiati cheese formulated with substitution of 25%, 50%, 75% and 100% of milk fat by equal amounts of jojoba oil enhanced the nutritional characteristics and improved the sensory properties of produced cheese.
Efficiency of credit unions in Brazil: an analysis of the evolution in financial intermediation and banking service
Authors: Barros Manuela Gonçalves , Botelho da Costa Moraes Marcelo , Salgado Junior Alexandre Pereira , de Souza Junior Marco Antonio Alves 
Published: June 2020

Purpose
The purpose of this paper is to evaluate the efficiency in financial intermediation and the cost efficiency in banking service of credit unions in Brazil, based on essentially accounting variables, and to analyze the temporal evolution of the efficiency of these cooperatives.

Design/methodology/approach
With a sample of 315 cooperatives over the period from 2007 to 2014, this research uses a two-stage process: application of regression models with panel data to verify which variables are related to the defined outputs, with the reduction of 31 variables to 8 variables in both models; and application of the data envelopment analysis method to obtain an analysis of credit unions’ efficiency.

Findings
The results demonstrate a high level of efficiency in financial intermediation, with low variation over time, associated with a low efficiency in the banking service, in which few cooperatives have remained efficient over time. In addition, the cooperatives with highest efficiency in financial intermediation were also the most efficient in providing services.

Research limitations/implications
This research has some limitations about the capacity of the proxies used to capture the real effect of the variables and assumptions of economic relations resulting in restrictions to generalize the results.

Practical implications
Cooperatives are usually analyzed under just one dimension. By separating the analysis into financial intermediation and banking services, cooperatives that are more efficient in each dimension can be identified, in addition to analyzing the evolution over time. The authors found that efficiency tends to be lower in banking services, and few cooperatives remain at the highest level of efficiency over time in both models.

Social implications
Credit unions provide an important service in the banking and credit market. Therefore, understanding its operation and the characteristics that influence its efficiency allows a better management of the cooperatives themselves and a greater understanding of this important segment of the financial market.
3D printing of biofiber-reinforced composites and their mechanical properties: a review
Authors: Jiang Lai , Peng Xiaobo , Walczyk Daniel 
Published: June 2020

PurposeThis paper aims to summarize the up-to-date research performed on combinations of various biofibers and resin systems used in different three-dimensional (3D) printing technologies, including powder-based, material extrusion, solid-sheet and liquid-based systems. Detailed information about each process, including materials used and process design, are described, with the resultant products’ mechanical properties compared with those of 3D-printed parts produced from pure resin or different material combinations. In most processes introduced in this paper, biofibers are beneficial in improving the mechanical properties of 3D-printed parts and the biodegradability of the parts made using these green materials is also greatly improved. However, research on 3D printing of biofiber-reinforced composites is still far from complete, and there are still many further studies and research areas that could be explored in the future.Design/methodology/approachThe paper starts with an overview of the current scenario of the composite manufacturing industry and then the problems of advanced composite materials are pointed out, followed by an introduction of biocomposites. The main body of the paper covers literature reviews of recently emerged 3D printing technologies that were applied to biofiber-reinforced composite materials. This part is classified into subsections based on the form of the starting materials used in the 3D printing process. A comprehensive conclusion is drawn at the end of the paper summarizing the findings by the authors.FindingsMost of the biofiber-reinforced 3D-printed products exhibited improved mechanical properties than products printed using pure resin, indicating that biofibers are good replacements for synthetic ones. However, synthetic fibers are far from being completely replaced by biofibers due to several of their disadvantages including higher moisture absorbance, lower thermal stability and mechanical properties. Many studies are being performed to solve these problems, yet there are still some 3D printing technologies in which research concerning biofiber-reinforced composite parts is quite limited. This paper unveils potential research directions that would further develop 3D printing in a sustainable manner.Originality/valueThis paper is a summary of attempts to use biofibers as reinforcements together with different resin systems as the starting material for 3D printing processes, and most of the currently available 3D printing techniques are included herein. All of these attempts are solutions to some principal problems with current 3D printing processes such as the limit in the variety of materials and the poor mechanical performance of 3D printed parts. Various types of biofibers are involved in these studies. This paper unveils potential research directions that would further widen the use of biofibers in 3D printing in a sustainable manner.
Trust and loyalty in online brand communities
Authors: Anaya-Sánchez Rafael , Aguilar-Illescas Rocío , Molinillo Sebastián , Martínez-López Francisco J. 
Published: June 2020

PurposeThe purpose of this paper is to analyse the effects of brand trust and online brand community (OBC) trust on consumer repurchase intention and the positive electronic word-of-mouth (eWOM) intention of OBC members.Design/methodology/approachThe research model was assessed using data from a sample of 628 OBC users using partial least squares structural equation modelling (PLS-SEM).FindingsThe results show that brand trust positively affects repurchase intention and positive eWOM intention, both directly and indirectly through OBC trust. The total effect of brand trust on the results is greater than that of OBC trust.Originality/valueThis research contributes to marketing theory and practice by analysing the combined effect of OBC trust and brand trust on the consumer–brand relationship in the context of OBCs.
From the fifth discipline to the new revolution: what we have learnt from Senge’s ideas over the last three decades
Authors: Bui Hong T.M. 
Published: June 2020

Purpose
This paper aims to go through all Peter Senge’s books since his influential book The Fifth Discipline: The Art and Practice of the Learning Organization in 1990 and see what kind of ideas he has developed and the impact his books have created.

Design/methodology/approach
The author uses book review method to identify prominent ideas in those books that not only have significantly challenged but also contributed to transforming the world of business and management in both academia and practice.

Findings
Among many great ideas that Senge has developed, spirituality, mental models, systems thinking, and a sustainability mentality are prominent ones, which have set up trends for both researchers and practitioners in business and management.

Originality/value
Those ideas are interwoven, intertwined and have powerfully shaped new ways to see the world and act upon.
Metallurgy at the Crossroads: New Analyses of Copper‐based Objects at Tianshanbeilu, Eastern Xinjiang, China
Authors: LIU Cheng , LIU Ruiliang , ZHOU Pengcheng , LU Chun , YANG Zengxin , POLLARD A. Mark , HOMMEL Peter , MA Jian , CUI Jianfeng , BRAY Peter , TONG Jianyi , RAWSON Jessica 
Published: June 2020

AbstractTianshanbeilu is the largest Bronze Age site in eastern Xinjiang, China. Stretching across the entire second millennium BC, it performed a prominent role in connecting the Hexi corridor, Central China and the steppe. A further insight into the metallurgical tradition and the metal supply network is of vital importance to improve our understanding of its multi‐connected nature. This paper offers a new set of chemical and isotopic data on the copper‐based objects at Tianshanbeilu, including alloying elements, trace elements (impurities) and lead isotopes. Combining the concentrations of arsenic and antimony reveals that arsenic was introduced to copper partially due to the use of specific minerals tethrahedrite‐tennantite. Lead isotopes demonstrate that multiple sources of copper were employed at Tianshanbeilu and a majority of them are characterized by common lead, which appears rather different from those of the Central Plains and the Hexi corridor, but highly consistent with local ores. Surprisingly, one object at Tianshanbeilu contains the well‐known highly radiogenic lead. This object undoubtedly marks the westernmost boundary of the distribution of the highly radiogenic lead. We also anticipate that more lead isotopic analyses in NW China will further contribute to the study of the highly radiogenic lead in Central China.
Incentive‐compatible advertising on nonretail platforms
Authors: Eliaz Kfir , Spiegler Ran 
Published: June 2020

AbstractNonretail platforms enable users to engage in noncommercial activities, while generating user information that helps ad targeting. We present a model in which the platform chooses a personalized ad‐display rule and an advertising fee (which depends on the targeted user group). The policy that maximizes the platform's advertising revenues creates an incentive for advertisers to strategize targeting. We provide a condition for incentive‐compatibility of the first‐best policy, and highlight the forces that make it harder to satisfy. We apply our result to examples of platforms. Our analysis of social networks turns out to be related to the “community‐detection” problem.
Targeted information and limited attention
Authors: Hefti Andreas , Liu Shuo 
Published: June 2020

AbstractWe examine the implications of limited consumer attention for the targeting decisions of competing firms. Limited attention alters the strategic role of information provision as firms may become incentivized to behave as mass advertisers, despite perfect targeting abilities. We analyze the consequences of limited attention for targeting, strategic pricing, market shares, attention competition between firms, and the value of marketing data to firms. Accounting for limited attention in an otherwise standard targeting framework can explain several recent key issues from the advertising industry, such as consumer‐side information overload or the increased usage of ad blocking tools.