bluuebunny/crossref_metadata_2025_split huggingface dataset:
Perceptions and experiences of virtual reality in public libraries
Authors: Dahya Negin , King W.E. , Lee Kung Jin , Lee Jin Ha 
Published: February 2021

PurposeVirtual reality (VR) is becoming a more available technology including in public spaces like libraries. The value and role of VR as a tool for learning and social engagement are unclear. The purpose of this paper is to explore the ways in which library patrons and librarians perceive VR and experience VR through library drop-in programs.Design/methodology/approachThis paper is based on research conducted in seven Washington State Libraries where VR was adopted for drop-in programming for the first time. Data was collected between March and June 2018 and involved interviews with librarians and patrons, a patron user experience survey, and observational field notes from researchers on site during library programs.FindingsFindings are presented in relation to user perceptions of VR compared to their actual VR experiences, and in relation to informal learning and social engagements. The authors frame the analysis and discussion in relation to sociotechnical imaginaries – culturally situated ideas about the relationship between society and technology, and considering the larger cultural landscape that informs collective views about the present and future.Social implicationsThe paper discusses pending and potential inequalities related to gender, race and class in conversation with technology industry and VR. Issues discussed include unequal access to technology in public libraries and representation of minoritized groups in VR.Originality/valueThis work takes a critical perspective considering the inequities in relation to mainstreaming VR through public spaces like libraries.
The effect of government expenditure and free maternal health care policy (FMHC) on household consumption in Ghana
Authors: Fosu Prince , Ankrah Twumasi Martinson 
Published: February 2021

PurposeIn Covid-19 pandemic era when most households' members have lost their jobs and incomes, the government assistance and programs in ensuring household consumption smoothing is very significant. The main objectives of this study are to analyze the impact of government expenditure and free maternal healthcare (FMHC) policy on household consumption expenditure in Ghana in both long run and short run.Design/methodology/approachThey used the ARDL to estimate the impact of government expenditure on household consumption and Segmented Linear Regression to examine impact of FMHC policy household consumption using longitudinal data from 1967 to 2018.FindingsThe results revealed that government expenditure had a negative and statistically significant effect on household consumption expenditure suggesting that government expenditure crowed-out private consumption in Ghana. Also, it was observed that before the implementation of the FMHC policy, there was an increase household consumption expenditure, but after the introduction of the FMHC policy, the study household consumption expenditure decreases significantly suggesting that FMHC policy has strong association with household consumption in Ghana.Research limitations/implicationsDue to limited data availability, this study did not assess the impact of the FMHC policy at the household or district level. Also, Ghana has introduced a free senior high school education policy in 2017 so further research could analyze the implications of these policies for household consumption in Ghana at the micro-level using different estimation technique such as the difference in difference.Practical implicationsThe study suggests the need to increase public spending on basic social amenities and also extend the free maternal healthcare policy to all pregnant women especially those in the rural areas of Ghana as these have a greater impact on household consumption in Ghana. The findings from this study have important implications for household savings and interest rate in Ghana. The findings from this study also have important implications for both fiscal policy and healthcare policy in Ghana and other developing countries.Originality/valueTo the best of my knowledge this is the first empirical study to examine the effect of government expenditure and free maternal healthcare policy on household consumption in Ghana.
Modelling of mechanical properties of Pa6 based reinforced graphite and graphite nano platelets composites using different aspect ratio
Authors: Umar Muneer , Ofem Michael Ikpi , Anwar Auwal Sani , Salisu Abubakar Garba 
Published: February 2021

Purpose
This study aims to fabricate and study the effect of five cumulative graphite (G) and graphite nanoplatelets (GNP) filler loading composites by polymerising PA6 precursor; monomer epsilon caprolactam with the two carbons in situ while taking cognisance of the mixing effects (simultaneous stirring and sonication at varying amplitudes and duration). Different aspect ratios will be used to model the two streams of polymerisations.

Design/methodology/approach
High viscosity extrusion grade PA6 and synthetic G of less than 2 µm particle size were used as fillers. GNP and G are dried for 6 h in vacuum oven at 90°C. Prior to in situ polymerisation, probe sonication was applied to disperse fillers in molten ɛ-caprolactam, the PA6 monomer. Five carbon loadings were made, that is 5–25 Wt.% for G and 0.5–2.5 Wt.% for GNP composites. Two different sonification regimes were applied 20% sonication amplitude for 20 min (20/20) and 40% sonication amplitude for 10 min (40/10).

Findings
Better tensile properties were achieved using the 20/20 processing streams for both G and GNP. The G- and the GNP-based composites systems of the 20/20 processing stream had tensile modulus and yield strength retained or improved above the unfilled PA6 value. The highest modulus obtained in the 20/20 streams are 1,878 and 1,201 MPa, respectively, for GNP and G at the highest loading levels, while the 40/10 processing streams had 963 and 1,247 MPa, respectively, for the GNP and G.

Originality/value
To the best of the authors’ knowledge, nobody has ever used sonification amplitude to compare mechanical properties.
Marriage and business performance: the case of women-owned micro and small businesses in Tanzania
Authors: Tundui Hawa Petro , Tundui Charles Stephen 
Published: February 2021

Purpose
This paper aims to examine marriage and family-related determinants of performance of micro and small businesses owned by women in Tanzania.

Design/methodology/approach
The authors surveyed a total of 429 micro and small women entrepreneurs using a one-stop semi-structured questionnaire. The authors used hierarchical logistic regression analysis to determine the effect of marriage and related variables on enterprise performance.

Findings
The multivariate results have established that marriage has both positive and negative effects on businesses owned by women. Businesses experienced growth when owners received moral support, made an independent decision regarding business activities and used family labour and household resources to support business operations. Businesses were affected when the business owner faced difficulty in balancing business-family responsibilities. Also, some forms of spousal and family support appear to hurt business growth.

Practical implications
The present study adds to the literature and provides evidence of the influence of marriage and related responsibilities on the performance of women businesses. This understanding can help policymakers and other stakeholders to design appropriate and effective policies and programmes that could help to improve the performance of businesses owned by women for their economic empowerment, graduation out of poverty and improvement in the overall household welfare. The interventions should also consider both women businesses specific needs and the needs of their households and address intra-household decision-making processes.

Originality/value
Women entrepreneurs face numerous challenges to start and grow their businesses. Among the significant challenges facing women’s entrepreneurship include marriage and family-related responsibilities. Nevertheless, little is known about how marriage influences and shapes women entrepreneurial processes in Tanzania.
Strategic management of credit card fraud: stakeholder mapping of a card issuer
Authors: Gianotti Enrico , Damião da Silva Eduardo 
Published: February 2021

Purpose
The purpose of this paper is to set a framework for strategic management of credit card fraud, by mapping its stakeholders within a card issuer and outlining its ideal strategies.

Design/methodology/approach
The objectives are attained via case study. Primary data was collected by interviewing two fraud risk managers at the card issuer, while secondary data was collected by gathering all investor reports released from 2015 to 2019 by the financial institution. All data were submitted to content analysis and further analyzed using Mendelow’s power/interest matrix.

Findings
Seven groups of stakeholders were identified, the expectations of each group uncovered and KPIs proposed to measure how well the financial institution meets those expectations. Strategies to deal with and prioritize groups were outlined, while highlighting the need for repositioning stakeholders identified as potential blockers or facilitators of strategic initiatives and pressure factors in times of low performance.

Practical implications
Strategic management of stakeholders is essential for fraud risk managers and researchers to understand what is relevant and what is not. This paper creates a framework for addressing managerial and academic efforts based on stakeholders mapping. Further initiatives in research and practice should consider the following question: “Which stakeholder expectation will be better satisfied?” In case the answer is “none”, it is advised that the initiative be reconsidered.

Originality/value
Previous literature focusses mostly on the technical challenges, leaving a gap in both literature and practice for using Strategic Management. For the first time in literature, this research combines theories and terminologies from fraud risk management and strategic management.
Domestic financial liberalization and economic growth nexus: the role of corruption
Authors: Haruna Abdulhadi Aliyara , Abu Bakar Abu Sufian 
Published: February 2021

Purpose
This study aims to examine the effect of domestic financial deregulation on economic growth in five selected sub-Saharan African nation (SSA). The paper also explored the interaction effect of domestic financial deregulation and corruption on growth.

Design/methodology/approach
The paper used Driscoll and Kraay standard errors based on the pooled ordinary least squares, which is robust to heteroskedasticity, cross-sectional dependence and autocorrelation.

Findings
The outcome indicates that domestic financial liberalization has accelerated growth in SSA economies. Similarly, evidence reveals that foreign direct investment and credit to the private sector by banks accelerate growth. However, evidence indicates that labour and capital negate growth. Also, the interaction term for domestic financial liberalization and corruption shows a negative influence on growth. The study, therefore, recommends that well-tailored policy design and strategy be implemented to provide a smooth and conducive business environment for investors.

Originality/value
Numerous studies have analysed the influence of financial deregulation on growth; however, none have examined the effects of domestic financial deregulation on growth in the context of SSA. Also, no studies have explored the interaction effect of domestic financial deregulation and corruption on growth.
The challenges of countering fraud in Malta’s remote gaming industry
Authors: Zerafa Antonio , Banks James , Waters Jaime 
Published: February 2021

Purpose
The purpose of this paper is to explore the challenges of countering fraud in Malta’s remote gaming industry.

Design/methodology/approach
Six individuals from three major stakeholders in Malta’s remote gaming industry were interviewed for this study.

Findings
The interviewees report that a multitude of fraudulent activities are present in Malta’s remote gaming industry. This includes identity fraud, credit card fraud, bonus abuse and collusion and chip dumping. Participants indicate that crimes of fraud often go unreported and unrecorded, resulting in a limited evidence base upon which to develop holistic and effective counter-fraud measures.

Research limitations/implications
The research sample is small, although this study is the first to examine the perspectives of key stakeholders working in one of the world’s largest remote gaming industries. Findings are of relevance to regulated online gambling markets across the globe.

Practical implications
The study suggests that better intelligence sharing amongst gambling operators and regulators can serve to enhance counter-fraud measures both locally and internationally.

Originality/value
The reputational and commercial imperative of gambling operators and regulators means that research studies pertaining to the topic of crime in the remote gaming industry that incorporate their perspectives are rare.
The effects of consumers' cultural sensitivity, ethnocentrism and demographical characteristics on attitude toward luxury fashion brands in Trinidad and Tobago
Authors: Rambocas Meena , Mahabir Jon Marc 
Published: February 2021

PurposeConsumers' attitude toward luxury brands remains a crucial area for many researchers and marketers. But, attitude toward domestically-produced luxury fashion brands in developing countries have not been sufficiently examined. Drawing on the social identity theory (SIT), this study proposes that consumer ethnocentrism (CE) and cultural sensitivity (CS) will significantly influence attitudes toward luxury fashion brands produced in Trinidad and Tobago. Furthermore, the study suggests that consumer demographical characteristics of age, gender and income will moderate the influence.Design/methodology/approachData were collected from 160 fashion consumers and analyzed using exploratory factor analysis and multiple regression analysis.FindingsThe findings confirm the positive impact of CE on consumers' attitude toward domestically produced luxury products, while CS has a significant but negative effect. Also, the results show that these effects are consistent across different levels of income, but vary by age and gender.Practical implicationsThese findings provide a deeper understanding of consumers' perceptions and inherent biases toward luxury brands. It further explains how brands with ostentatious value, in particular fashion brands, produced in Trinidad and Tobago, can compete against larger international brands.Originality/valueThe study is one of the few that examines the effects of personal values on attitudes toward luxurious fashion brands produced in a developing country. It uniquely extends the SIT model by examining the influence of CE, CS and demographical characteristics on preferential attitudes toward locally produced luxury fashion brands.
An analysis of the impact of jurisdictional fragmentation on property taxes in Ghana
Authors: Oppong Felix 
Published: February 2021

Purpose
Following decades of weak financial capacity of local governments in raising enough revenues to finance their budgets, this paper aims to examine the impact of jurisdictional fragmentation on property taxes in Ghana. Since independence in 1957, many local governments in Ghana are yet to build their fiscal capacity to collect enough own source revenues to support their local budgets. All local government laws in Ghana have assigned property taxes to local governments.

Design/methodology/approach
The paper uses quantitative econometric techniques with local level panel data from 2010 to 2016 to examine the impact of fragmenting assemblies in Ghana.

Findings
The paper finds that fragmenting local governments have an overall negative effect on property taxes in district assemblies in Ghana. However, fragmentation of metropolitan assemblies has an overall positive effect on property taxes, relative to district assemblies. In the case of municipal assemblies, fragmentation has a net positive effect on property taxes but an overall marginally negative effect, relative to district assemblies. Also, the paper finds that grants, capital expenditure and administrative expenditure of local governments do not impact on the collection of property tax revenues in all types of assemblies in Ghana.

Originality/value
The paper concludes that relative to metropolitan assemblies, fragmenting districts assemblies is not congruent with government efforts to promote the collection of property taxes in Ghana.
Establishing the antecedents of accountant’s job satisfaction in an emerging market
Authors: Varma Ashish , Malhotra Gunjan 
Published: February 2021

PurposeThis study aims to ascertain the mediating effect of organisational commitment (OC) on the linkage between task performance (TP) and job satisfaction (JS) of accountants.Design/methodology/approachPrimary data was collected through a structured questionnaire administered to accountants from India. The partial least squares structural equation modelling method was used to analyse the data.FindingsThe results reveal that OC mediates the linkages between TP and JS. It was also empirically confirmed that neither age nor gender of the accountant had any significant effect on the relationship between the TP and JS.Originality/valueThis study makes three distinct contributions. Firstly, it was empirically observed that OC mediates the linkage between TP and JS. This means that even when the accounting tasks being performed by the accountants are interesting and challenging, organisations should still invest in getting the accountants deeply committed to organisational values and goals for them to experience JS. Secondly, this focus on commitment is independent of gender and age differences. Accountants at all levels and of both genders would experience higher levels of JS once they are more committed to the organisation. Finally, this study has ramifications for global accounting professional practices, as accounting firms from the USA and the European Union have been outsourcing their services to firms in countries such as India.
Adoption of integrated reporting in Sri Lanka: coverage and trend
Authors: Cooray Thilini , Senaratne Samanthi , Gunarathne Nuwan , Herath Roshan , Samudrage Dileepa Neelangi 
Published: February 2021

Purpose
This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF).

Design/methodology/approach
Based on a comprehensive checklist developed on the content elements of the IIRF, 171 corporate integrated reports were content-analyzed over a period of three years. The results were theorized subsequently using the legitimacy theory.

Findings
The study identifies that the extent of and trend in the coverage of content elements of the IIRF have increased during the period under consideration despite some under-addressed areas. It indicates that Sri Lankan companies are making progress in the preparation of integrated reports in line with the IIRF, which provides evidence in support of both strategic and institutional perspectives of the legitimacy theory because of the proactive actions taken by managers to acquire legitimacy along with the other normative and mimetic pressures available in the IR landscape.

Originality/value
This is one of the first studies that evaluate the compliance of IR adopters with the IIRF overtime in the entirety of a single country. It also develops a comprehensive index to capture the disclosure requirements of IR and extends the analysis to a voluntary context using both strategic and institutional perspectives of the legitimacy theory.
IPO valuation using the price-multiple methods: evidence from Malaysia
Authors: Ong Chui Zi , Mohd-Rashid Rasidah , Taufil-Mohd Kamarun Nisham 
Published: February 2021

Purpose
This study aims to investigate the valuation accuracy of Malaysian initial public offerings (IPOs) by using price-multiple methods.

Design/methodology/approach
Cross-sectional data including 467 IPOs listed on the Malaysian stock exchange were used for the period of 2000–2017. This study used univariate ordinary least square (OLS) regression to analyse the relationship between IPOs’ price-multiples and comparable firms’ price-multiples. The test of valuation accuracy was conducted via computing valuation errors by segregating the sample into two groups: fixed-price IPOs and book-built IPOs. Furthermore, multiple OLS regression was used to examine the influence of IPO valuation on underpricing.

Findings
The findings of the results suggested that IPOs price-to-earnings (P/E), price-to-book (P/B) and price-to-sales (P/S) multiples were positively related to the median P/E, P/B and P/S multiples of five comparable firms matched by industry and revenues. The P/S multiple was shown to be the most significant valuation method, specifically in book-built IPOs. The findings indicated that those firms that had a lower valuation in comparison to the comparable firms were inclined to underprice their IPOs to allure investors to subscribe IPOs. In addition, book-built IPOs that had fair valuations were inclined to generate higher initial returns for investors.

Practical implications
The findings of this study observed implications for underwriters in avoiding the mis-valuation issue by considering the book-building mechanism.

Originality/value
This study attempted to explore the suitability of the valuation method to value IPOs in Malaysia.
Corporate social responsibility and debt financing of listed firms: a quantile regression approach
Authors: Oware Kofi Mintah , Mallikarjunappa T. 
Published: February 2021

Purpose
The purpose of the study is to examine the effect of corporate social responsibility (CSR) on debt financing (natural logarithm of debt and leverage ratios) of listed firms.

Design/methodology/approach
Using content analysis for data extraction, the study examines listed firms on the Bombay Stock Exchange (BSE) from 2010 to 2019 financial year. It uses a quantile regression and panel fixed effect regression as the model's application.

Findings
The study shows that CSR expenditure has a positive and strong correlation with debt financing (i.e. natural logarithm of long-term and short-term debts). The first findings show that CSR expenditure has a negative and statistically significant association with total leverage ratio, using conditional mean and median percentile. However, there is a positive and statistically significant association between CSR expenditure and long-term leverage ratio at the 25th and 50th percentile. The second findings show that CSR expenditure has a positive and statistically significant association with long-term debt but an insignificant association with short-term debt and total debt under a conditional mean average. The application of quantile regression addresses the values that fall outside the confidence interval and therefore document a positive and statistically significant association between CSR expenditure and debt financing (short-term debt, long-term debt and total debt) at the 25th, 50th and 75th percentile.

Originality/value
The introduction of quantile regression gives a novelty in CSR and debt financing study, which to the best of the authors’ knowledge, has not received any attention. Similarly, firms have better information on how to position their CSR expenditure to attract providers of debt financing.