bluuebunny/crossref_metadata_2025_split huggingface dataset:
Tax revenue instability and tax revenue in developed and developing countries
Authors: Gnangnon Sèna Kimm 
Published: August 2021

Purpose
This paper aims to explore the effect of non-resource tax revenue instability on non-resource tax revenue in developed and developing countries.

Design/methodology/approach
The analysis has used an unbalanced panel data set of 146 countries over the period 1981–2016, as well as the two-step system generalized methods of moment approach.

Findings
The empirical analysis has suggested that non-resource tax revenue instability influences negatively non-resource tax revenue share of gross domestic product. The magnitude of this negative effect is higher in less developed countries than in relatively advanced countries. This negative effect materializes through public expenditure instability: non-resource tax revenue instability exerts a higher effect on non-resource tax revenue share as the degree of public expenditure instability increases. Finally, non-resource tax revenue instability exerts a higher negative effect on non-resource tax revenue share as economic growth volatility rises, inflation volatility increases and terms of trade instability increases.

Research limitations/implications
The main policy implication of this analysis is that policies that help ensure the stability of non-resource tax revenue also contribute to improving countries’ non-resource tax revenue share. For example, governments’ measures that help cope with or prevent the severe adverse effects of shocks on economies (shocks that could translate into higher tax revenue instability) would ultimately help enhance countries’ tax revenue performance.

Practical implications
The severity of the current COVID-19 pandemic shock (which is a supply and demand shock) and the macroeconomic uncertainty that it has generated – inter alia, in terms of economic growth instability, terms of trade instability, inflation volatility and public expenditure instability – are likely to result in severe tax revenue losses. Governments in both developed and developing countries would surely learn from the management of this crisis so as to prepare for possible future economic, financial and health crises with a view to dampening their adverse macroeconomic effects, including here their negative tax revenue effects.

Originality/value
To the best of the author’s knowledge, this topic is being addressed in the empirical literature for the first time.
The surveillance and prediction of food contamination using intelligent systems: a bibliometric analysis
Authors: Lebelo Kgomotso , Masinde Muthoni , Malebo Ntsoaki , Mochane Mokgaotsa Jonas 
Published: August 2021

PurposeThis paper aims to report on the bibliometric research trends on the application of machine learning/intelligent systems in the prediction of food contamination and the surveillance of foodborne diseases.Design/methodology/approachIn this study, Web of Science (WoS) core collection database was used to retrieve publications from the year 1996–2021. Document types were classified according to country of origin, journals, citation and key research areas. The bibliometric parameters were analyzed using VOSviewer version 1.6.15 to visualize the international collaboration networks, citation density and link strength.FindingsA total of 516 articles across 6 document types were extracted with an average h-index of 51 from 10,570 citations. The leading journal in publications was Science of the Total Environment (3.6%) by Elsevier and the International Journal of Food Microbiology (2.5%). The United States of America (USA) (24%) followed by the People's Republic of China (17.2%) were the most influential countries in terms of publications. The top-cited articles in this study focused on themes such as contamination from packaging materials and on the strategies for preventing chemical contaminants in the food chain.Originality/valueThis report is significant because the public health field requires innovative strategies in forecasting foodborne disease outbreaks to advance effective interventions. Therefore, more collaboration need to be fostered, especially in developing nations regarding food safety research.
Social media fostering happiness management: three luxury brands case study on Instagram
Authors: Castillo-Abdul Bárbara , Pérez-Escoda Ana , Civila Sabina 
Published: August 2021

PurposeThis paper aims to increase the understanding of luxury brands’ branded content strategies concerning follower's engagement generated or not by happiness and well-being feelings spread in their branded content.Design/methodology/approachThis study sample was composed of three of the most relevant luxury brands nowadays: Manolo Blahnik, Loewe, y Balenciaga. To address this research, an exploratory-correlational quantitative methodology was chosen; hypotheses were contrasted using ANOVA analysis with the SPSS software. Although the study can be considered quantitative, the first step of qualitative analysis was applied for content analysis with NVivo QSR software, categorizing all posts (N = 192) into three categories.FindingsThe dissemination of branded content and corporate social responsibility, despite being different in each case, show in general an interaction and affective commitment with their stakeholders. In the specific case of Manolo Blahnik and Loewe, they have prioritized their content, in the context of the pandemic, in posts related to social welfare, happiness, mental and physical health care. There are significant differences in the interaction with their audience, which respond very favorably to both “Happiness” and “Health and safety” content.Originality/valueThis study reveals how corporate social responsibility can be achieved using efficient communications in social networks. In this way, the perception of the image of the sector and the reputation can be improved – both sectoral and organizational – which unquestionably translates into economic gains for the brands.
Nanofluid jet impingement heating of a cooled surface with a constant heat flux in the presence of porous layer
Authors: Çiçek Oktay , Baytaş A. Cihat 
Published: August 2021

Purpose
The purpose of this study is to numerically investigate the confined single-walled carbon nanotube-water nanofluid jet impingement heating of a cooled surface with a uniform heat flux in the presence of a porous layer. The analysis of the convective heat transfer mechanism is introduced considering the buoyancy force effect under local thermal non-equilibrium conditions.

Design/methodology/approach
The governing equations for the nanofluid and solid phase are discretized by the finite volume method and the SIMPLE algorithm is used to solve these equations.

Findings
It is observed that there is an increase in a local variation of temperature along the upper wall with increasing Reynolds, Darcy and Grashof numbers. For given parameters, the optimum values of thermal conductivity ratio and porous layer thickness leading to better heating on the upper wall are found as Kr = 1.0 and S = 0.5, respectively. The maximum and minimum values of temperature on the upper wall are obtained in the case of higher nanoparticle volume fraction at Re = 100, however, the temperature values get higher along the upper wall with increasing nanoparticle volume fraction at Re = 300.

Originality/value
The effects of various parameters, such as Reynolds number, Darcy number and Grashof number, on thermal behavior and nanofluid flow are examined to determine the desirable heating conditions for the upper wall. This paper provides a solution to problems such as icing on the surface with a suitable thermal design and optimum geometric configuration.
Effective local government council leadership: reassessing the facilitative model of leadership
Authors: Dzordzormenyoh Michael K. 
Published: August 2021

PurposeThis paper utilizes Svara's facilitative leadership model to examine local government council/board effectiveness in Michigan, United States.Design/methodology/approachThis study performs a binary logistic regression to assess the influence of four independent variables–consensus building, cooperative relationship, clarity of responsibility and existence of factions/partisanship on five measures of council/board effectiveness (long-term goal setting, administrative, financial, addressing citizen expectations and overall performance), while controlling for other variables.FindingsOverall, the findings of this study have serious theoretical and practical implications. Specifically, the findings revealed that cooperative relationships, clarity of responsibility, discussion of public issues and partnership influence council/board effectiveness. The findings further support Svara's (2003) model on facilitative leadership and the model's usefulness in understanding local government leadership, i.e. council/board leadership effectiveness.Research limitations/implicationsFirst, survey data contains desirability bias which can affect the results presented in this study. Second, the data does not include socio-demographic variables of the respondents.Originality/valueThe study is original because it utilizes a data set that is not commonly used in understanding local government council/board effectiveness. Furthermore, the study also shows the usefulness of Svara's facilitative leadership in local government.
Family control and influence on JV investment – the moderating effect of JV type and IC components
Authors: Gavana Giovanna , Gottardo Pietro , Moisello Anna Maria 
Published: August 2021

PurposeThis paper aims to investigate the effect of the nature of ownership and board characteristics on the investment choices in joint ventures (JVs) from the dimensional point of view, controlling for the effect of JV type and other components of intellectual capital.Design/methodology/approachThe authors study a sample of Italian, Spanish, German and French nonfinancial listed firms over the 2010–2018 period, controlling for the fixed effects of the company's sector of operation and the year. The authors also analyze the effect of family control and influence on JV investment size, taking into consideration certain board characteristics, the type of JV, human capital efficiency, structural capital efficiency and capital employed efficiency while also controlling for a firm's profitability and size. To test the hypotheses, GLS panel data was used.FindingsThe results indicate that the size of the investment in JVs is smaller for family firms than for nonfamily businesses. The presence of CEO duality has an opposing effect on the size of the investment in joint ventures as it has a lowering effect in family businesses while it exerts an amplifier influence in nonfamily businesses. Moreover, the type of joint venture has a significant effect for family firms: the choice of a link joint venture reduces the size of the investment. The authors find that human capital efficiency increases JV investment size for all firms.Originality/valueThis study is the first to analyze the effect of the main dimension of socioemotional wealth – family control and influence – on a firm's JV investment size. It controls for the effect of JV type – link or scale – and the interplay of the other IC components.
Defining customer experiential knowledge and its dimensions: a conceptualization starting from a netnographic study of specialty coffee blogs
Authors: Ietto Beatrice , Pascucci Federica , Gregori Gian Luca 
Published: August 2021

PurposeThis paper aims to develop a theoretical framework for the conceptualization of customer experiential knowledge (CEK) by logically combining its different dimensions into one coherent explanatory concept. Drawing on the integration of the literature on customer experience, customer knowledge management and customer insights acquisition, supported by adequate empirical evidence, the framework provides a systematic, comprehensive and accurate understanding of CEK which, could contribute to the identification of relevant customer experience insights useful for customer knowledge management.Design/methodology/approachThe analysis follows an inductive/deductive interpretative approach and it is based on a netnography of specialty coffee bloggers’ narratives in relation to their sustainability practices.FindingsThe paper identifies the following six types of CEK: normative, subcultural, epicurean, transcendental, subcultural and symbolic. Accordingly, CEK is defined as the knowledge tacitly possessed by customers in relation to how they live their consumption experiences according to a body of heterogeneous socio-cultural contextual factors (ethos, norms and symbols) and subjective influences (emotions, ingenuity, instincts and senses) deeply embedded into the narrative of a consumption experience.Originality/valueWhile CEK has been largely observed and acknowledged, it has not been yet adequately addressed by existing research. The provision of a conceptual definition of CEK which emphasizes its different dimensions will be of use to both academics and practitioners to better identify and categorize the different manifestations of CEK when undertaking empirical observations or managerial decisions.
An integrated framework for predicting the best financial performance of banks: evidence from Egypt
Authors: Mousa Mohamed El-Sayed , Kamel Mahmoud Abdelrahman 
Published: August 2021

Purpose
This study aims to develop and test a framework for integration between data envelopment analysis (DEA) and artificial neural networks (ANN) to predict the best financial performance concerning return on assets and return on equity for banks listed on the Egyptian Exchange, to help managers generate what-if scenarios? For performance improvement and benchmarking.

Design/methodology/approach
The study empirically tested the three-stage DEA-ANN framework. First, DEA was used as a preprocessor of the banks’ efficiency scores. Second, a back-propagation neural network as a multi-layer perceptron-ANN’s model was designed using expected data sets from DEA to learn optimal performance patterns. Third, the superior performance of banks was forecasted.

Findings
The results indicated that banks are not operating under their most productive operations, and there is room for potential improvements to reach outperformance. Moreover, the neural networks’ empirical test results showed high correlations between the actual and expected values, with low prediction errors in both the test and prediction phases.

Practical implications
Based on best performance prediction, banks can generate alternative scenarios for future performance improvement and enabling managers to develop effective strategies for performance control under uncertainty and limited data. Besides, supporting the decision-making process and proactive management of performance.

Originality/value
Despite the growing research stream supporting DEA-ANN integration applications, these are still limited and scarce, especially in the Middle East and North Africa region. Therefore, the study trying to fill this gap to help bank managers predict the best financial performance.
Financial sector sustainability and performance – Policy Imperative for the monetary authorities'
Authors: Osadume Richard , Okene Anthony Ojovwo 
Published: August 2021

PurposeThe objective of this study is to ascertain whether financial sector sustainability had any correlation with financial sector performance in Nigeria and recommend appropriate policy directions.Design/methodology/approachThe study selected four major Nigerian banks namely Zenith Bank Guaranty Bank United Bank for Africa and First Bank of Nigeria as its sample and covered 2010 to 2019. Secondary panel data were obtained from the published financial Statements of the banks and subjected to analytical techniques of panel unit root tests descriptive statistics panel least square and Co-integration statistical techniques at the 5% level of significance.FindingsThe findings revealed that the exogenous variables (SUST) have significant Impact on the endogenous variable (ROA, ROE) in the short-run but insignificant in the long run.Research limitations/implicationsThe period covered was limited to 10 years and has an African development focus with emphasis on West Africa, Nigeria. However, the implication could be general to most or all economic and financial landscape. It shows that there is a correlation between financial sector sustainability and return on assets and returns on equity.Practical implicationsMonetary authorities should develop applicable annual performance sustainability framework for all banks; and set performance targets, that will be measured and monitored by appropriate regulatory unit periodically.Social implicationsThe financial sector survival is directly related to its contribution towards the survival and development of its host community and operating environment.Originality/valueThis approach is novel in the sense that its approach is practical and measurable, which most research work have not focused on.
A new criminal jurisdiction to combat cross-border money laundering
Authors: Amrani Hanafi , Ali Mahrus 
Published: August 2021

Purpose
The purpose of this study is to analyze the emergence of the changing face of criminal jurisdiction in dealing with cross-border money laundering that develops dynamically due to the development of globalization.

Design/methodology/approach
This research was a doctrinal legal research using conceptual approach concerning the very strict principle of territorial jurisdiction in criminal law. This study also used case approach related to the application of extraterritorial jurisdiction and long-arm jurisdiction in some cross-border money laundering cases. The collection of legal materials was carried out through literature as well as case study and was analyzed qualitatively based on data reduction, presentation and concluding.

Findings
This study revealed that territorial jurisdiction which was originally strictly enforced by state sovereignty over crimes that occurred in its territory then changed widely with multi-territorial perspective. Because of its condition, the state then expands its authority to deal with money laundering as a cross-border crime involving more than one territorial state, namely, by using extraterritorial jurisdiction and then developed into a long-arm jurisdiction trend that allows state authorities to prosecute foreigners outside its state boundaries.

Originality/value
The research finding can be used as one of the alternatives by countries to break the territorial jurisdiction in combating the cross-border money laundering.
Cafeteria diet decreases sucrose preference and increases the sensitivity of risperidone in the caloric intake of Wistar rats
Authors: Gonçalves Jéssica Sena , Rocha-Gomes Arthur , Teixeira Amanda Escobar , Silva Alexandre Alves da , Lessa Mayara Rodrigues , Dessimoni-Pinto Nísia Andrade Villela , Stuckert Seixas Sergio Ricardo , Riul Tania Regina 
Published: August 2021

Purpose
The purpose of this study was to evaluate the increase in sensitivity of a single risperidone administration in relation to energy intake of Wistar rats treated with cafeteria diet from birth to adulthood (119 days).

Design/methodology/approach
During the lactation period, six litters of Wistar rats (dam + 8 pups each litter) were fed one of the following two diets: Control (n = 3) or Cafeteria (n = 3) diets and water ad libitum. After weaning, the males were placed in individual cages, receiving the same diet offered to their respective dams (Control = 18; or Cafeteria = 18) until adulthood (119 postnatal days). The following parameters were evaluated: food and energy intake; macronutrient intake; weight gain; adipose tissue relative weight; sucrose preference; food intake after an administration of risperidone (0.1 mg/kg body weight).

Findings
The Cafeteria group showed a higher energy intake in relation to the Control group (p < 0.001). The consumption of energy beyond the individual needs can be understood as a hyperphagic condition. Also, the Cafeteria group reported greater weight gain (p = 0.048) and accumulation of adipose tissue (p < 0.001) with respect to the Control group. These results indicate that the cafeteria diet generated obesity in animals. The Cafeteria group showed reduced sucrose preference (p = 0.031), which is associated with the development of anhedonia-like behavior. In the food intake test, risperidone showed a greater sensitivity in Cafeteria animals, promoting a decrease in their energy intake in relation to the Control group that received risperidone (p = 0.040).

Originality/value
The cafeteria diet promoted hyperphagia, anhedonia-like behavior and obesity in animals. Acute risperidone administration showed greater sensitivity in the Cafeteria group, with a decrease in energy intake. The reported effects may be related to a downregulation of the dopaminergic system in the NAc region.
Effects of using recycled paper in inkjet printing system on colour difference
Authors: Yılmaz Ufuk , Tutus Ahmet , Sönmez Sinan 
Published: August 2021

Purpose
This study aims to examine the colour changes affecting inkjet prints after the recycling of papers.

Design/methodology/approach
For recycling, papers prepared with the INGEDE 11p standard are recycled four times. Pulping, storage, flotation, beating and bleaching processes are applied for each recycling, respectively. Inkjet prints are made on the obtained test papers, and colour measurements are made using an X-Rite eXact spectrophotometer according to the ISO 13655:2017 standard. These processes are applied again to the papers which are recycled four times, and the results are analyzed. In addition, the values of ΔE00 ′, ΔL′, ΔH ′ and ΔC′ are calculated according to ISO 11664-6:2014 standard by making some calculations according to obtained the L′a′b′ values.

Findings
It is determined that the ΔE00 value increases after each recycling in cyan magenta and yellow colour, whereas it decreases in black. The highest ΔE00 value is calculated after the fourth recycling stage is yellow with a value of 8.33. The lowest ΔE00 value detected is black with a value of 0.76 after the fourth recycling stage. This paper observes that the colour with the most variation in hue angle among recycling repetitions is black and the colour with the highest hue angle value is yellow. It is seen that repeating recycling causes increase in the chromatic values of the prints.

Originality/value
After the fourth recycling stage, colour changes have reached an important point and can cause important printing problems. In this case, the customer’s approval must be obtained to continue printing. This case is valid for ΔE00 values. Colour differences for print contrast, trapping and print chroma values are either not very important or are positive for quality.