bluuebunny/crossref_metadata_2025_split huggingface dataset:
Consumers’ attitudes, perceived risks and perceived benefits towards repurchase intention of food truck products
Authors: Loh Zeyen , Hassan Siti Hasnah 
Published: August 2021

PurposeThis study aims to determine the repurchase intention of food truck products based on perceived risks and perceived benefits by consumers within the context of Malaysia. Recently, the food truck industry has been expanding as customers begin to explore alternatives for food convenience. However, there are not many studies carried out on this topic, especially in Asian countries. This study will fill the gaps on the factors that affect repurchase intention, especially perceived risks and perceived benefits of food trucks products.Design/methodology/approachA cross-sectional online survey was conducted through Facebook Messenger and WhatsApp on consumers with prior experience in buying food truck products. The partial least square (PLS) modelling using the SmartPLS software was employed to analyse the data.FindingsThe results from 294 food truck consumers showed that perceived benefit, food safety, attitude and subjective norm significantly influence food truck products' repurchase intention. On the other hand, perceived risk towards the environment and perceived behavioural control do not substantially affect food truck products' repurchase intention.Research limitations/implicationsThe data collected were related only to the food trucker's customer that operates in Malaysia. Thus, the results might be only applicable to similar other Asian or developing countries.Practical implicationsThe results provided some managerial indicators to improve the level of business efficiency among food truck operators. Besides, marketers and policymakers can develop effective strategies and policies based on this study to develop this industry further.Originality/valueThe study gives a fresh overview of how the food truck business can improve its services in developing countries. The results offer a competitive advantage and how to strengthen customer retention that can improve business performance.
Line managers' perceptions of diversity management: insights from a social exchange theory perspective
Authors: Nachmias Stefanos , Mitsakis Fotios , Aravopoulou Eleni , Rees Christopher J. , Kouki Amairisa 
Published: August 2021

PurposeDrawing on the social exchange theory, this study aims to explore line managers' perceptions of diversity management, as well as their perceptions of their role and responsibilities in shaping and implementing diversity practices. The senior management's leadership support, as it is perceived by line managers, in assisting them to manage diversity successfully is also examined.Design/methodology/approachSemi-structured interviews with 51 line managers across different sectors in the UK were conducted to address the following three research questions. First, how do line managers perceive diversity management? Second, what are the actual roles and responsibilities of line managers in shaping diversity practices' implementation? Third, how do leadership interactions within the organisation influence line managers' perceptions of diversity practices?FindingsLine managers present high levels of personal determination and commitment towards diversity supplemented by a consensus on the strategic role of leadership in relation to diversity management. In addition, poor levels of organisational support, leadership values and style are identified; all highly related to their ability to deliver results and, most importantly, to form effective relationships in the workplace.Research limitations/implicationsData included line managers' views but not senior managers' perspectives, thus limiting the study in identifying the holistic impact of social exchanges in shaping effective relations. In addition, quantitative research could test and enhance the generalisability of existing findings.Practical implicationsInvesting in social relationships can positively influence line managers' ability to deliver results. Action is required at the organisational level by senior management to support and recognise line managers' critical roles to enable them to apply and promote diversity management.Originality/valueThese findings address a theoretical gap relating to the evaluation of the critical role played by line managers in the delivery of diversity practices. The study further demonstrates how social exchange relationships can influence line managers' perceptions of diversity management, an unexplored area within the diversity literature.
Reducing tax identity theft by identifying vulnerability points in the electronic tax filing process
Authors: Ngugi Benjamin K. , Hung Kuo-Ting , Li Yuanxiang John 
Published: August 2021

Purpose
Tax Identity Theft involves the illegal use of a potential taxpayer’s identity, usually the social security number, to fraudulently file a tax return and claim a refund. The victim is the real owner of the social security number who will have difficulties getting a tax refund, as the offender has already taken a refund for the year in question. This paper aims to investigate whether the increased use and adoption of electronic tax filing (i.e. E-Filing) technologies has inadvertently resulted in a corresponding growth in Tax Identity Theft.

Design/methodology/approach
Multiple regressions are used to analyze the data that is extracted from the Identity Theft complaint reports (maintained by the Federal Trade Commission) and the tax filing statistics (retrieved from the Internal Revenue Service).

Findings
The results indicate that E-Filing can indirectly but significantly increase Tax Identity Theft through the full mediation effects of individual Self-E-Filing and Direct Deposit adoption, after controlling for general Identity Theft, the number of Individual Tax Returns and Total Refunds.

Originality/value
The authors explore the association between the adoption of tax e-filing technologies and Tax Identity Theft. The findings suggest that the key loopholes in the Tax Identity Theft process are at the Self-E-Filing and the Direct Deposit points. Several practical recommendations for patching these loopholes are provided and discussed.
Hospitality employees’ emotions in the workplace: a systematic review of recent literature
Authors: Hwang YooHee , Shi Xiaolin (Crystal) , Wang Xingyu 
Published: August 2021

PurposeThis systematic review synthesizes the recent literature (2010–2020) on hospitality employees’ emotions, affect and moods. This study has three objectives: to clarify the definitions of emotions, affect and moods; to explain how theories are integrated into understanding hospitality employees’ emotions, affect and moods; and to assess how emotions, affect and moods are measured.Design/methodology/approachUsing seven major databases, the authors selected 61 peer-reviewed academic journal articles published in hospitality outlets for review. We based our study on five stages of conducting a systematic review: scoping, planning, identification, screening and eligibility.FindingsAffect is an umbrella term encompassing moods and emotions. Emotions are distinct from emotion-laden constructs, such as emotional labor and emotional intelligence. Theories on conservation of resources, emotional labor and social exchange have been most frequently used to understand hospitality employees’ emotions. However, they overlooked the dynamic nature of emotions when using these theories. Hospitality researchers often used a subset of the positive and negative affect scale and did not discuss back-translation.Practical implicationsHospitality employees’ emotions lead to far-reaching consequences in attitudes, intentions and behaviors in work and non-work domains. Effective practices (e.g. creating a supportive climate) that help evoke positive employee emotions and reduce negative employee emotions are thus desirable.Originality/valueOur findings crystallize the understanding of emotions, affect and moods of hospitality employees. We further provide a roadmap for future research on hospitality employees’ emotions. Data triangulation, cross-cultural research and mixed emotions are novel opportunities for future research.
Does tourism affect house prices in Turkey? Evidence from smooth structural break tests
Authors: Yıldırım Mustafa Ozan , Karul Cagin 
Published: August 2021

PurposeThe purpose of this study is to examine the impact of tourism activities on house prices in Turkey from January 2010 to March 2020.Design/methodology/approachIt is used newly developed cointegration and causality tests based on Fourier approximation. These methods consider smooth structural breaks and do not need to recognize a priori date number and/or form of breaks.FindingsEmpirical findings show that international tourism activities have a substantial role in the escalation of house prices in Turkey. Findings also indicate a rise in industrial production enhances house prices while the mortgage lending rate exhibits a negative influence on house prices. Additionally, the evidence from Fourier causality tests reveals the unilateral causal linkage from tourism to house prices. This situation also shows that the tourism sector has a substantial role in stabilizing house prices’ rapid rise as a policy implication.Originality/valueAlthough a large number of papers have been analyzing the link between house prices and macroeconomic variables, this study eliminates the lack of papers examining the link between tourism and house prices in Turkey by using the new cointegration and causality methods that consider smooth structural changes.
Auto-attentional mechanism in multi-domain convolutional neural networks for improving object tracking
Authors: Huang Jinchao 
Published: August 2021

PurposeMulti-domain convolutional neural network (MDCNN) model has been widely used in object recognition and tracking in the field of computer vision. However, if the objects to be tracked move rapid or the appearances of moving objects vary dramatically, the conventional MDCNN model will suffer from the model drift problem. To solve such problem in tracking rapid objects under limiting environment for MDCNN model, this paper proposed an auto-attentional mechanism-based MDCNN (AA-MDCNN) model for the rapid moving and changing objects tracking under limiting environment.Design/methodology/approachFirst, to distinguish the foreground object between background and other similar objects, the auto-attentional mechanism is used to selectively aggregate the weighted summation of all feature maps to make the similar features related to each other. Then, the bidirectional gated recurrent unit (Bi-GRU) architecture is used to integrate all the feature maps to selectively emphasize the importance of the correlated feature maps. Finally, the final feature map is obtained by fusion the above two feature maps for object tracking. In addition, a composite loss function is constructed to solve the similar but different attribute sequences tracking using conventional MDCNN model.FindingsIn order to validate the effectiveness and feasibility of the proposed AA-MDCNN model, this paper used ImageNet-Vid dataset to train the object tracking model, and the OTB-50 dataset is used to validate the AA-MDCNN tracking model. Experimental results have shown that the augmentation of auto-attentional mechanism will improve the accuracy rate 2.75% and success rate 2.41%, respectively. In addition, the authors also selected six complex tracking scenarios in OTB-50 dataset; over eleven attributes have been validated that the proposed AA-MDCNN model outperformed than the comparative models over nine attributes. In addition, except for the scenario of multi-objects moving with each other, the proposed AA-MDCNN model solved the majority rapid moving objects tracking scenarios and outperformed than the comparative models on such complex scenarios.Originality/valueThis paper introduced the auto-attentional mechanism into MDCNN model and adopted Bi-GRU architecture to extract key features. By using the proposed AA-MDCNN model, rapid object tracking under complex background, motion blur and occlusion objects has better effect, and such model is expected to be further applied to the rapid object tracking in the real world.
Lesson study as a way of improving school-day navigation for pupils with severe intellectual disability and autism
Authors: Klefbeck Kamilla 
Published: August 2021

PurposeThis research explores lesson study as a way to enhance the quality of teaching for pupils with learning disabilities and autism spectrum disorder by observing changes to one pupil's (Wilma) active educational participation. The study also investigates if and in what ways the professional development impacted teaching practices.Design/methodology/approachFive teachers met with the author on four occasions. Between these meetings, the teachers delivered the lessons they had planned together. The author video recorded the meetings to discern how the teachers' expressions developed. The author shared their thoughts with another researcher to enable an interrater validity examination.FindingsThe implementation of the lesson study vehicle enabled the teachers to transform their thinking from mainly focusing on pupils' deficiencies to instead focusing on their strengths. A relationship was found between teachers' understanding of central coherence, their skills in adapting received instructions and pupils' abilities to process and contextualize information or discern the whole picture.Research limitations/implicationsResearch that involves teachers in the learning process emphasizes the relation between teachers’ thinking and their potential to enable the contextualized inclusion of pupils with learning disabilities.Originality/valueThis research offers important insights into how school-day navigation for pupils with severe intellectual disability and autism can be understood through the lens of variation theory; the teachers' repeated and adjusted use of the frame on the schedule strip enabled Wilma to discern what would happen next during the school day.
Trace data visualisation enquiry: a methodological coupling for studying information practices in relation to information systems
Authors: Ekström Björn 
Published: August 2021

PurposeThe purpose of this paper is to examine whether and how a methodological coupling of visualisations of trace data and interview methods can be utilised for information practices studies.Design/methodology/approachTrace data visualisation enquiry is suggested as the coupling of visualising exported data from an information system and using these visualisations as basis for interview guides and elicitation in information practices research. The methodology is illustrated and applied through a small-scale empirical study of a citizen science project.FindingsThe study found that trace data visualisation enquiry enabled fine-grained investigations of temporal aspects of information practices and to compare and explore temporal and geographical aspects of practices. Moreover, the methodology made possible inquiries for understanding information practices through trace data that were discussed through elicitation with participants. The study also found that it can aid a researcher of gaining a simultaneous overarching and close picture of information practices, which can lead to theoretical and methodological implications for information practices research.Originality/valueTrace data visualisation enquiry extends current methods for investigating information practices as it enables focus to be placed on the traces of practices as recorded through interactions with information systems and study participants' accounts of activities.
Corporate social responsibility (CSR) and tax incentives: the case of Tunisian companies
Authors: Kacem Henda , Brahim Omri Mohamed Ali 
Published: August 2021

PurposeThis paper aims to investigate the question concerning whether tax incentives motivate companies to be socially responsible. This study, specifically, examines the impact of tax incentives for corporate social responsibility (CSR) on the societal practices of Tunisian companies.Design/methodology/approachThis study uses multiple regression models to assess the effectiveness of tax incentives for companies to take responsible actions. The study was conducted on 71 Tunisian companies operating in different sectors.FindingsThe results reveal that there is a negative and significant association between tax incentives and CSR practices. Therefore, there is an inefficient use of these types of incentives.Practical implicationsThe results of the study have important implications for investors and regulatory basis wishing to enhance CSR by giving tax incentives. Investment in social responsibility may improve the corporate culture and reduce the conflict in companies.Originality/valueThe theoretical contributions relate mainly to the originality of the conceptual model developed, to the literature review and to the theoretical foundations mobilized. In fact, the originality of this research is justified by the scarcity of previous study dealing with the relationship between tax incentives and CSR. Thus, to the best of the authors’ knowledge, this study is one of the first to investigate the impact of tax incentives for CSR on CSR practices.
Transferring, translating and transforming knowledge: the role of brokering in healthcare networks
Authors: Williams Sharon J. , Radnor Zoe , Aitken James , Esain Ann , Matthias Olga 
Published: August 2021

PurposeThis research examines how knowledge and information are managed within two care networks. We develop a conceptual framework drawing on the notion of brokering and the 3T framework, which is used to describe the relative complexity of boundaries (referred to in the framework as syntactic, semantic and pragmatic) as well as capabilities and processes required to exchange information within the network. Previous research on brokering has focused on healthcare managers and professionals, but this research extends to patients and caregivers. Understanding knowledge exchange and brokering practices in healthcare is critical to the delivery of effective services.Design/methodology/approachFor this case research, non-participant observation and experienced-based interviews were undertaken with healthcare professionals, patients and caregivers within two care networks.FindingsThe findings reveal brokering roles occupied by healthcare professionals, patients and caregivers support the transfer, translation and transformation of knowledge and information across functional and organisational boundaries. Enablers and disablers to brokering and the exchange of knowledge and information are also identified.Research limitations/implicationsThe study is limited to two care networks for long-term conditions within the UK. Further research opportunities exist to examine similar care networks that extend across professional and organisational boundaries.Practical implicationsThis research informs healthcare professionals of the brokering capabilities that occur within networks and the enabling and disabling factors to managing knowledge across boundaries.Originality/valueThis paper provides a conceptual framework that categorises how increased levels of knowledge and information exchange and brokering practices are managed within care networks.
Islamic finance and economic growth nexus: an empirical evidence from Southeast Asia using dynamic panel one-step system GMM analysis
Authors: Ledhem Mohammed Ayoub , Mekidiche Mohammed 
Published: August 2021

PurposeThis paper aims to empirically explore the nexus between Islamic finance and economic growth across Southeast Asia based on the perception of the endogenous growth model.Design/methodology/approachThis paper applied the dynamic panel one-step system GMM as an optimum estimation approach to study the influence of Islamic finance on economic growth in Southeast Asia from 2013Q4 to 2019Q4. This paper used total Islamic financing as the major exogenous explanatory factor inside the endogenous growth model, whereas the gross domestic product was used as the measurement of economic growth. The sample consisted of all complete Islamic banks operating in Southeast Asia (Malaysia, Brunei Darussalam and Indonesia).FindingsThe findings demonstrated that Islamic finance is promoting economic growth in Southeast Asia, which reflects the weighty role of Islamic finance as an energetic contributor to economic growth.Practical implicationsThis paper would enrich the literature by studying the nexus between Islamic finance and economic growth in Southeast Asia based on the perception of endogenous growth model, as the results of this paper assist as an attendant for financial scholars, decision-makers and policymakers to expand Islamic finance globally as an alternative funding source for the best involvement to economic growth.Originality/valueDespite the existing studies on the nexus between Islamic finance and economic growth, this paper is the first that explores empirically the nexus between Islamic finance and economic growth in Southeast Asia based on the theoretical background of the endogenous growth model to obtain solid information on this nexus.
Young aspiring globals (YAGs): early-stage strategies of knowledge-focused international entrepreneurs
Authors: Brockman Paul , Dow Douglas , Phan Hoang Long , Rammal Hussain Gulzar , Zurbruegg Ralf 
Published: August 2021

Purpose
This study aims to explore the intention–action relationship of small and medium-sized (SMEs) firms with knowledge capital that declare their intention to internationalize from their inception.

Design/methodology/approach
The authors apply the theory of planned behavior and hand-collect a database of Chinese born globals, purely domestic firms and traditional exporting firms. The authors’ hypothesis is that Chinese born globals [or young aspiring globals (YAGs)] will strive to acquire domestic and international patents at an early stage to institutionally protect their knowledge-capital via intellectual property rights as they enter the competitive global marketplace.

Findings
The results confirm that knowledge-focused YAGs apply for patents at an earlier stage than purely domestic and traditional exporting firms. However, in the long run, these firms are neither demonstrating increased knowledge capital by being more innovative nor producing more valuable innovations than their counterparts.

Originality/value
This study tests the intention–action relationship in the context of SMEs internationalization. It contributes to the internationalization literature by identifying the internationalization pattern of born globals (YAGs) from emerging markets and providing an explanation for what happens to these firms as they mature.