bluuebunny/crossref_metadata_2025_split huggingface dataset:
The rising trend of fraud and forgery in Pakistan’s banking industry and precautions taken against
Authors: Younus Mehak 
Published: February 2021

Purpose
This study aims to investigate the involvement of employees in frauds and forgeries in banking industry of Pakistan and precautions taken against it. This research explored the types of frauds prevailing in Pakistan’s banking industry, and the causes of employee involvement in frauds.

Design/methodology/approach
In-depth interviews with the officers working in fraud/compliance/risk department at commercial banks as well as the officials working in the inspection and policymaking departments at the State Bank of Pakistan (SBP) were conducted. Research questions were developed under the guidance of experts working in the banking industry, so the research possesses internal validity. Data was analyzed using thematic analysis.

Findings
This study revealed that the SBP has devised many policies and guidelines for commercial banks against fraud management, but these are not properly implemented. These policies also include precautionary measures, which are recommended by the SBP to lessen fraud. Besides this, banks are also taking initiatives of their own to control the rising trend of frauds and forgeries. At the end, brief conclusion and effective recommendations are given to the practitioners, policymakers and management.

Originality/value
To the best of the author’s knowledge, this area of management has not been explored by researchers in Pakistan; hence, this research provides valuable information to bank managers, risk management departments, risk avoidance policymakers, bank shareholders, depositors, borrowers and government agencies. This study provides deep insights into the prevalence of frauds in the banking industry of Pakistan.
Equity-based Islamic crowdfunding in Malaysia: a potential application for mudharabah
Authors: Ishak Muhammad Shahrul Ifwat , Rahman Md. Habibur 
Published: February 2021

Purpose
This paper aims to explore the potential application of mudharabah (silent partnership) as an investment instrument through an Islamic crowdfunding platform.

Design/methodology/approach
This is a qualitative study in which semi-structured interviews were carried out with several experts regarding the application of mudharabah in Islamic crowdfunding. To achieve the purpose of this study, the data is analysed based on thematic analysis.

Findings
The findings reveal that even though Islamic crowdfunding could be an efficient platform through financial technology (Fintech), mudharabah is not an entirely ideal instrument, particularly for equity-based Islamic crowdfunding because of its high risk. These include fraudulent projects, insufficient regulations to protect investors’ money and the structure of mudharabah itself in which it is in the form of profit-sharing contract. However, the risk can be mitigated by using Fintech as a way to closely monitor the project, enhancing regulatory aspects to protect investment funds, enhancing mudharabah practice and creating awareness among all involving parties in terms of mudharabah philosophy.

Research limitations/implications
This study is limited because it focuses on the current practice of Islamic crowdfunding in Malaysia, given that it is still a new industry. Currently, there is only one Islamic registered equity crowdfunding platform. Also, as the number of interviewees in this study is limited because of purposive sampling, the findings may be considered the result of an exploratory study.

Practical implications
An equity Islamic crowdfunding platform based on mudharabah can be proposed, particularly to support micro enterprises in which they involve small capital. Also, this model can be considered for less risky ventures such as investment in food industries or technology sectors.

Social implications
Mudharabah Islamic crowdfunding model could potentially support local businesses, especially for start-ups. By channelling money among society, it is not only creating a wealth circulation among society, which is one of the Sharīʿah objectives in finance, but it also promotes mutual cooperation and kindness among society members.

Originality/value
While Islamic crowdfunding is not a new topic in research, it lacks empirical studies, particularly qualitative analysis. As this study engages with experts in Sharīʿah and crowdfunding regarding the potential application of mudharabah, it highlights a fresh discussion both in theory and practice.
The global cash waqf: a tool against poverty in Muslim countries
Authors: Saiti Buerhan , Dembele Adama , Bulut Mehmet 
Published: February 2021

Purpose
The problem of poverty in the Muslim world has been posing multi-faceted challenges to the life of individuals and the relations of people. Although this problem has been gaining scholarly attention and raised in relation to various issues ranging from social injustice, rampant corruption, societal instability, wide social polarization and insurgent movements that affect the regional peace and stability at large, neither effective economic mechanism proposed nor implemented to address the problem effectively. In this regard, it is also important to appreciate the recent initiations in the field of Islamic economics to present an optional view to the existing and alien economic models in the Muslim world. Therefore, the purpose of this study is to fill up this research gap by proposing a model of mobilizing funds through the global cash-waqf institution.

Design/methodology/approach
The study adopts content analysis to construct this global cash waqf model for poverty alleviation in Muslim countries.

Findings
The “global cash-waqf model” was proposed as an alternative that could be implemented and used to overcome the poverty matter in Muslim countries. It is assumed that the model will facilitate the fund mobilization among Muslim countries, which in return is going to assure full distribution and redistribution of wealth to eradicate the poverty in the Muslim world. The model was structured with a global vision in both the collection side and the distribution side.

Originality/value
The model will facilitate the fund’s mobilization among Muslim countries, which in return achieves an Islamic goal of distribution and redistribution of wealth to assure the well-being of all humanities in the society.
Triangulation of qualitative and quantitative approaches for the study of gay bears' food intake in São Paulo, Brazil
Authors: Unsain Ramiro Fernandez , Sato Priscila de Morais , Ulian Mariana Dimitrov , Sabatini Fernanda , Silva Oliveira Mayara Sanay da , Scagliusi Fernanda Baeza 
Published: February 2021

PurposeThe authors aimed to triangulate food intake data obtained by two qualitative methods (in-depth interviews and participant observations) and one quantitative method (food-frequency questionnaire (FFQ)). The purpose of this paper was to analyze the kind of data each method produced and how these different pieces of information are methodologically related to the characteristics and limitations of different methods used and theoretically connected to participants' identities and masculinities.Design/methodology/approachThe analysis was based on data from an ethnographic study; whose participants were 35 men who self-identified as gay bears. The participants' food intake was investigated through participant observations, in-depth interviews and an FFQ.FindingsThe qualitative methods indicated an overconsumption of meat and beer and a rejection of fresh foods, especially fruits and vegetables, as diacritical signs of the bears' identity. The FFQ showed a major consumption of minimally processed food, with fruits and vegetables being eaten more than meat. The authors proposed that the participants have compartmentalized their many habitual intakes and assessed one of them, separately, according to the method used (what was being asked and the context of that moment). Additionally, the authors connected these two patterns of habitual intake to the participants' identities and masculinities, questioning the existence of a constant hegemonic masculinity among this group.Originality/valueThe triangulation of methods employed in the present study is seldom addressed in the literature. This approximation provided a rich discussion regarding the connections between eating, sexuality, gender and identity, through a novel methodological and theoretical lens.
Effects of hip protective clothing on thermal wear comfort of clothing ensembles
Authors: Wardiningsih Wiah , Troynikov Olga 
Published: February 2021

PurposeThis paper aims to examine the influence of hip protective clothing on ensemble performance attributes related to thermal comfort. It also explores the effect on protective pads of various materials and the arrangements of material. The thermal comfort characteristics are thermal insulation and moisture vapour resistance.Design/methodology/approachFor this research, four ensembles of clothing were used: one ensemble without hip protective clothing and three ensembles with hip protective clothing. A thermal manikin was used to test the thermal insulation and moisture vapour resistance of the ensembles.FindingsThe findings revealed that incorporating hip protective clothing into the clothing ensembles influenced the thermal resistance and moisture vapour resistance of the ensemble. In the “all zones group,” the influence of the hip protective clothing depended on clothing style, with hipster-style clothing producing insignificant changes. In the “hip zones group” and “stomach and hip zones group,” hip protective clothing strongly influenced the thermal comfort attributes of ensembles. Pad material and volume play important roles in these changes in thermal comfort attributes.Originality/valueThese outcomes are useful for the design and engineering of hip protective clothing, where maximizing protection while minimizing thermal and moisture vapour resistance is critical for wear comfort and adherence in warm or hot conditions. The designer should consider that material, volume and thickness of protective pad affect the overall thermal comfort attributes of the hip protective clothing.
Fused filament printing of specialized biomedical devices: a state-of-the art review of technological feasibilities with PEEK
Authors: Rezvani Ghomi Erfan , Eshkalak Saeideh Kholghi , Singh Sunpreet , Chinnappan Amutha , Ramakrishna Seeram , Narayan Roger 
Published: February 2021

Purpose
The potential implications of the three-dimensional printing (3DP) technology are growing enormously in the various health-care sectors, including surgical planning, manufacturing of patient-specific implants and developing anatomical models. Although a wide range of thermoplastic polymers are available as 3DP feedstock, yet obtaining biocompatible and structurally integrated biomedical devices is still challenging owing to various technical issues.

Design/methodology/approach
Polyether ether ketone (PEEK) is an organic and biocompatible compound material that is recently being used to fabricate complex design geometries and patient-specific implants through 3DP. However, the thermal and rheological features of PEEK make it difficult to process through the 3DP technologies, for instance, fused filament fabrication. The present review paper presents a state-of-the-art literature review of the 3DP of PEEK for potential biomedical applications. In particular, a special emphasis has been given on the existing technical hurdles and possible technological and processing solutions for improving the printability of PEEK.

Findings
The reviewed literature highlighted that there exist numerous scientific and technical means which can be adopted for improving the quality features of the 3D-printed PEEK-based biomedical structures. The discussed technological innovations will help the 3DP system to enhance the layer adhesion strength, structural stability, as well as enable the printing of high-performance thermoplastics.

Originality/value
The content of the present manuscript will motivate young scholars and senior scientists to work in exploring high-performance thermoplastics for 3DP applications.
Is the reference desk used for reference interviews
Authors: Bøyum Idunn , Byström Katriina , Pharo Nils 
Published: February 2021

Purpose
The purpose of this study is to investigate why users turn to the university library’s reference desk and whether librarians make use of the opportunity to conduct reference interviews to disclose any unexpressed information needs.

Design/methodology/approach
This paper presents the results from a qualitative exploration study where interactions between librarians and users were observed in authentic situations at the reference desk and analyzed using a modified version of Radford and Connaway’s (2013) categorization of inquiries.

Findings
Most inquiries were seemingly easy to answer and pertained to collections and procedures in the library. Lending out desk supplies accounted for a high proportion of the activity. Only a small number of requests were subject-oriented and reference interview techniques were only used in 5% of the recorded inquiries. This means that the users’ information needs were not probed in the vast majority of the interactions.

Research limitations/implications
The study is exploratory and mirrors the activity that takes place in one specific library. The low number of reference interview techniques used may indicate a lack of interest in users’ information needs, which signifies a risk of the reference desk being reduced to an arena for instrumental and superficial interaction between librarians and users.

Originality/value
This study illustrates current developments in work at a physical library desk. Few recent studies address face-to-face interactions between librarians and users.
Equity crowdfunding: US Title II offerings using sentiment analysis
Authors: Dority Bree , Borchers Sarah J. , Hayes Suzanne K. 
Published: February 2021

Purpose
This study aims to investigate how the language used in US Title II equity crowdfunding campaign descriptions relates to campaign success.

Design/methodology/approach
Data on >3,200 equity offerings from 12 Title II platforms was obtained from 2013 to 2016. The aspects of the campaign descriptions that are focused on are tone and two measures of readability: information quantity – the amount of information available to the investor and information quality – the ease of understanding of the passage of text. Tobit regressions with sector-clustered standard errors are used for estimation while controlling for company-specific variables, market sentiment and platform, regional, sector and time effects. Results are robust to alternative estimation approaches.

Findings
Inverse U-shaped relationships exist between information quantity, information quality and tone and Title II equity crowdfunding campaign success. Overall, less is more as it appears that an intermediate level of information – quantity, quality and tone – is optimal in terms of being a factor that contributes to equity crowdfunding campaign success.

Originality/value
Extends the use of textual analysis to the equity crowdfunding environment in the USA where such analysis is lacking and provides empirical evidence that the language used (e.g. sentiment) in US Title II equity-based crowdfunding campaign descriptions does influence campaign success. It provides empirical evidence of and extends the concept of information overload to the entrepreneurial finance sub-field and indicates tone may be an additional information attribute to consider in this context as contributing to overload.
Gender and entrepreneurial propensity: risk-taking and prosocial preferences in labour market entry decisions
Authors: Reichert Patrick , Bird Matthew D. , Farber Vanina 
Published: February 2021

PurposeThis study aims to examine gender differences in risk-taking and prosociality through a hypothetical labour market entry choice experiment.Design/methodology/approachTo explore differences between male and female subjects by risk levels and framing effects, a labour market entry choice task that manipulated risk conditions was administered to business school students whereby subjects chose between a managerial job at a company, starting a commercial business or starting a social enterprise. The experimental design isolated and tested the influence of the type of value creation, risk propensity and framing effects. The results were then statistically analysed to test for significant differences between the two gender groups.FindingsResults indicate that in low-risk conditions women prefer the prosocial entrepreneurial option while men opt for purely commercial entrepreneurial activities. As risk increases, differences between men and women initially converge and then reverse under conditions of extreme risk, where men select the social entrepreneurial choice at a higher rate than women.Research limitations/implicationsThe research was conducted within the single country context of Peru and carried out using a specific subset of potential entrepreneurs (i.e. business school students). Second and related, the experimental labour entry task was hypothetical. Whether decisions would hold if business school students faced an actual occupational choice remains open to further investigation.Practical implicationsThe practical implication of the paper suggests that Peruvian business school students react differently towards potential labour market opportunities depending on their gender. Perhaps, because of gender biases common in the Latin American context, women appear to respond more positively to low-risk prosocial opportunities. However, as risk increases, contextual factors appear to become less important and reveal core sets of prosocially anchored men and commercially anchored women.Originality/valueThis research provides new insights into risk-taking and prosocial differences between men and women facing labour entry decisions, especially in a developing country context with strong gender norms, and is particularly useful to those with an interest in entrepreneurial propensity and in the identification and development of entrepreneurial women.
Millennial social entrepreneurial intent and social entrepreneurial self-efficacy: a comparative entrepreneurship study
Authors: Zhang Yang , Trusty Juanita , Goroshnikova Tatiana , Kelly Louise , Kwong Kwok K. , McGuire Stephen J.J. , Perusquia Juan , Prabhu Veena P. , Shen Minghao , Tang Robert 
Published: February 2021

PurposeThe purpose of this study is to propose and test predictors of millennials’ social entrepreneurial intent (SEI), mediating mechanisms and influential contextual factors.Design/methodology/approachThis study includes survey data from 1,890 respondents, 315 each from China, Mexico, Nigeria, Philippines, Russia and the USA.FindingsEmpirical results show that social entrepreneurial self-efficacy (SESE) mediated the relationship between perseverance and proactive personality and the dependent variable SEI in all six countries. Life satisfaction positively moderated this relationship among US students and negatively moderated it among Chinese students. In China dissatisfaction appears to enhance SEI, while in the US satisfaction appears to do so.Originality/valueThis paper identifies the mediating role of SESE and the moderating role of life satisfaction when explaining SEI, as well as providing data from millennials in six countries.
Influence of ultrasounds on interfacial microstructures of Cu-Sn solder joints
Authors: Han Xu , Li Xiaoyan , Yao Peng , Chen Dalong 
Published: February 2021

Purpose
This study aims to investigate the interfacial microstructures of ultrasonic-assisted solder joints at different soldering times.

Design/methodology/approach
Solder joints with different microstructures are obtained by ultrasonic-assisted soldering. To analyze the effect of ultrasounds on Cu6Sn5 growth during the solid–liquid reaction stage, the interconnection heights of solder joints are increased from 30 to 50 μm.

Findings
Scallop-like Cu6Sn5 nucleate and grow along the Cu6Sn5/Cu3Sn interface under the traditional soldering process. By comparison, some Cu6Sn5 are formed at Cu6Sn5/Cu3Sn interface and some Cu6Sn5 are randomly distributed in Sn when ultrasonic-assisted soldering process is used. The reason for the formation of non-interfacial Cu6Sn5 has to do with the shock waves and micro-jets produced by ultrasonic treatment, which leads to separation of some Cu6Sn5 from the interfacial Cu6Sn5 to form non-interfacial Cu6Sn5. The local high pressure generated by the ultrasounds promotes the heterogeneous nucleation and growth of Cu6Sn5. Also, some branch-like Cu3Sn formed at Cu6Sn5/Cu3Sn interface render the interfacial Cu3Sn in ultrasonic-assisted solder joints present a different morphology from the wave-like or planar-like Cu3Sn in conventional soldering joints. Meanwhile, some non-interfacial Cu3Sn are present in non-interfacial Cu6Sn5 due to reaction of Cu atoms in liquid Sn with non-interfacial Cu6Sn5 to form non-interfacial Cu3Sn. Overall, full Cu3Sn solder joints are obtained at ultrasonic times of 60 s.

Originality/value
The obtained microstructure evolutions of ultrasonic-assisted solder joints in this paper are different from those reported in previous studies. Based on these differences, the effects of ultrasounds on the formation of non-interfacial IMCs and growth of interfacial IMCs are systematically analyzed by comparing with the traditional soldering process.
Factors affecting electronic invoice adoption and tax compliance process efficiency
Authors: Qi Yulan , Che Azmi Anna 
Published: February 2021

PurposeThe purpose of this study is to examine the factors that affect the adoption of electronic invoices and in turn the impact of these factors on the tax compliance process efficiency of companies.Design/methodology/approachA questionnaire survey was distributed to 276 users who adopted electronic invoicing. Partial least squares regression was used to analyze the collected data.FindingsThis study found that perceived benefits and trust in e-government had a positive influence on the adoption of electronic invoices. At the same time, the adoption of electronic invoice was found to have a positive impact on the overall efficiency of the tax compliance process. Moreover, the factors affecting adoption of electronic invoices can have a mediating effect on that adoption and tax compliance process efficiency.Research limitations/implicationsThis study only explored these influencing factors on companies that have adopted electronic invoicing. Future research should distinguish between adopters and non-adopters.Practical implicationsThe results of this study can guide tax authorities and other electronic invoice suppliers when promoting the adoption of electronic invoicing.Social implicationsThis research can provide guidance to tax authorities to improve their own electronic invoice system by creating a workforce that have the skills to strengthen citizen’s trust in the electronic invoice system.Originality/valueThis study contributes to the electronic adoption literature by examining those factors that impact tax compliance processes efficiency.