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In recent years, numerous banks have introduced live chat systems to their mobile banking (m-banking) applications to help customers address problems that arise while using m-banking. However, few researchers have investigated bank customers' perceptions of live chat in the context of m-banking, known as mobile chat. The present study attempts to fill this research gap and identify potential factors affecting bank customers' intention and attitude toward using mobile chat from the perspective of functional and expected advantages.

A research model was developed integrating three technological characteristics of mobile chat (mobility, reachability and convenience) identified from the mobile service and self-service technology literature with user beliefs involving performance expectancy, effort expectancy and facilitating conditions specified by the unified theory of acceptance and use of technology. The proposed model was evaluated using data collected from a field survey of 268 customers with experience in Internet or m-banking at an international bank in Taiwan. The mediating effects of attitude on the relationship between intention and its predictors were also measured.

The results suggest that reachability and convenience influence performance expectancy whereas effort expectancy is affected by all the technological characteristics. Additionally, customers' intention is determined by attitude, effort expectancy and facilitating conditions whereas their attitude depends on the three constructs of user beliefs.

The development of user behavioral research in intelligent customer engagement is lacking in the m-banking literature. This study sheds light on Internet banking and m-banking customers' viewpoints and the salient determinants of their intention and attitude toward using mobile chat. Therefore, the findings allow a broader understanding of customer engagement applications in the banking sector.

The research findings would help banks not only better understand how to deploy useful mobile applications for improving the effectiveness of their mobile service development but also develop adequate mobile strategies to engage with customers more intelligently.

This research provides valuable insight into the relationship between the adoption of intelligent customer engagement tools and the improvement of customer support performance in the context of m-banking. Moreover, this study is among the first to identify the potential mobile technological factors that might affect bank customer expectations from mobile chat applications.

This study examines the impact of profitability, firm size and leverage on corporate tax avoidance in Bangladesh, an emerging South Asian economy.

A balanced panel data of 62 firms from Dhaka and Chittagong stock exchanges in Bangladesh from 2009 to 2020 were used to run the regression. This study employed the fully modified ordinary least squares (FMOLS) and dynamic ordinary least squares (DOLS) to examine the hypotheses.

The findings show that large firms positively impact corporate tax avoidance. Similarly, profitability and leverage are positively associated with tax avoidance, and the results are significant. Furthermore, the study conducts robustness tests that confirm the findings.

The use of cash effective tax rate (ETR) to investigate firms’ tax avoidance practices poses some limitations, and the results should be interpreted cautiously.

The current study may help policymakers better enhance tax collection from business firms. The findings could serve as a valuable input for effectively monitoring tax collection from large profit-earning firms.

To the authors' best knowledge, this is the first historical attempt in Bangladesh to use panel data to examine the relationship between the firm’s level characteristics and corporate tax avoidance. Panel data often provides greater flexibility with large data, simplifying calculation and statistical analysis.

The purpose of this paper is to apply expectation-confirmation theory (ECT) and the unified theory of acceptance and use of technology (UTAUT) to identify potential determinants of library patrons’ intention to continue using (continuance) self-issue and return systems for borrowing and returning books. The role of continuance is specifically interesting and is well-established in the literature of information systems (ISs) and marketing because continuance is considered to be the central element for the survival of ISs and of self-service technology (SST). However, the role of continuance has been neglected by researchers studying library SST adoption.

A research model integrating the expectation-confirmation model of IS continuance with UTAUT was developed and empirically validated using data obtained from a field survey involving 128 active users of a self-issue and return system at a public library in Taiwan.

Library patrons’ continuance intention was affected by their post-adoption expectation of perceived performance, effort performance and facilitating conditions as well as their satisfaction when using self-issue and return systems. Moreover, a patron satisfaction level was influenced by performance expectancy and confirmation of initial expectations, whereas confirmation had a positive effect on all post-adoption expectations.

This study broadens perspectives on SST adoption behavior in the library context by identifying some factors that influence library patrons’ continuance decisions. Furthermore, the authors verified the applicability and predictability of the theoretical integration of ECT with UTAUT in a diverse setting because the authors sought survey participants outside of the college population.

The purpose of this paper is to differentiate and define the concepts of firm performance and firm value. Then, the implications of information technology (IT)-enabled firm performance and firm value will be clarified. Finally, the effects of IT capabilities on firm performance and firm value will be compared.

InformationWeek's IT leader rankings (from 1998 to 2011) are used for analysis in a longitudinal study. Three different test methods (i.e. significant years, significant levels, and adjusted-previous performance) are used.

It is confirmed that no matter which tests are examined, the contributions of IT capabilities to firm value are all greater than those to firm performance. This also shows that IT contributes to long-term influences more than it does to short-term influences.

This study confirms that firm performance (accounting-based measures) and firm value (financial market-based measures) are two different variables and IT capabilities affect these two parts differently.

Firms should use a long-term viewpoint to deploy their IT strategies. This will create a long-term growth of firm value leading to greater competitiveness, and, ultimately, sustained competitive advantage.

The differences between firm performance and firm value in measurements, characteristics, and implications are specified. The empirical study confirms that IT capabilities contribute more to firm value than to firm performance, although IT capabilities influence both at the same time.

Based on the developed personal pleasure fashion design model (PPFDM), the authors have developed six fashion trend alternatives. The purpose of this paper is to use the fuzzy multiple criteria decision making (MCDM) to select the best fashion trend alternative.

To rationalize uncertainty associated with fuzzy, the fuzzy analytic hierarchy process (fuzzy AHP) is proposed in this work to calculate the weight for the criteria. The synthetic evaluation is used to calculate the score for each criterion from the best non‐fuzzy performance (BNP) values and the weight of the criterion. The scores for each criterion are summed up to rank the importance of the alternatives.

The results show that the preferred trend of the alternatives is in the order of Romantic hippy, followed by Greek goddess, then Black knight, Urban punk, Country yappy, and Sporty academy. The multiple dimension scale (MDS) is used to visualize the preferred fashion trend alternatives; it reveals that the preference image goes from romantic to urban, to country, and finally to sporty.

The paper offers important criteria for the selection of fashion trend alternatives. The calculation examples provide insight into the complicated fuzzy AHP and MDS methods to clarify each step in fuzzy MCDM. This study, through using MDS, uncovers that material‐oriented consumers will purchase products or brands that are congruent with their inner femininity desire to create their personal identity and self‐image. Moreover, the developed framework has proven to be useful in improving the quality of fashion design decision.

This article is the fourth part of a serial studies about constant and variable compensations of the closed-type hydrostatic plane-pad bearing, which is presented for the double-action membrane-type restrictor and self-type compensation. The paper aims to discuss these issues.

The load capacity and static stiffness in thrust direction of the planar bearing is determined by the flow continuity equation which belongs to the same approaches as shown in previous parts of this serial studies.

The results reveal that the appropriate range of recess pressure ratio and design parameters of bearing and restrictor for the infinite or maximum stiffness can be obtained. Also, the influence of design parameters on negative stiffness that should be avoided in bearing design is revealed in detail.

The determination of design parameters of a double-action membrane-type restrictor can be yielded from finding results of this study for maximum stiffness in design of hydrostatic bearings.

The purpose of this paper is to simultaneously determine the impact of information technology capabilities on firm performance, future firm performance, and firm value.

The secondary data for 480 matched‐firms are collected from InformationWeek (which provides the IT capabilities ranking) and the Compustat database (which provides financial data).

The results show that IT capabilities positively and significantly influence all three constructs and that the significance level of firm value is higher than that of firm performance and that of future firm performance. That is, IT capabilities are more relevant to firm value, which represents growth opportunities, intangible assets, and innovation, etc.

Based on these empirical findings that IT contributes more to the long‐term influences than to the short‐term influences, firm managers should pay more attention to the strategic positioning that IT provides for firms rather than only enhancing the operational effectiveness.

This study proposes a complete set of constructs, which includes firm performance, future firm performance, and firm value, to measure the different effects of information technology capabilities on firms and to discuss the corresponding managerial implications. Therefore, these three constructs can be further clarified and considered simultaneously. This has not been attempted by previous studies.

The purpose of this paper is to prepare, characterise and evaluate nano-emulsions of copolymers of various compositions as eco-friendly binders for flexographic ink industry.

Various nano-emulsions of copolymers were prepared using styrene (St), butyl acrylate (BuAc), acrylic acid (AA) and acrylamide (AAm) monomers by means of a conventional seeded emulsion polymerisation technique, using K2S2O8 as the initiator. The characterisation of the prepared emulsions was performed using Fourier transform infrared (FT-IR), thermogravimetric analysis (TGA), gel permeation chromatography (GPC) and transmission electron microscopy (TEM). A selection of copolymers was formulated with pigments and additional ingredients, as water-based flexographic inks. The inks were characterised for their viscosity, pH, degree of dispersion, water resistance and colour density.

It was found that the low viscosity of the prepared copolymers may reduce the film thickness of the flexographic inks and may also increase the spreading of the ink on the surface. As a result, stable modified polyacrylate-based latex with improved physico-mechanical properties were obtained. The prepared latexes were showed improving and enhancing in water resistance; gloss values, and the print density that ranged from 2.06 to 2.51 and the maximum gloss values (39 and 48) were also obtained. Also, these binders provide excellent adhesion properties for both the pigment particles and the base paper.

This study focuses on the preparation of new water-based copolymer nanoparticles and their use as eco-friendly binders for flexographic ink industry.

The ink formulations developed could find use in industrial-scale printing.

Eco-friendly environment ink formulations for printing on paper substrates are novel.

The Environmental Protection Bureau of Taiwan established the South Star Project in Kaohsiung, Taiwan, as a solution to two problems facing the city—the urgent need to dispose of industrial wastes and the need to increase land for the city. To embank land from the sea, breakwaters were constructed. The material used to construct breakwaters was a mixture of furnace slag (waste from the steel industry) and fly ash (waste from power plants). After constructing the breakwaters, the ‘reclaimed land’ was used as a landfill for construction and public waste. In the future, these reclaimed lands will be used for the development of a deepwater port or sea airport. Construction of breakwaters is a very repetitive process, and any improvements made would help contractors reduce the duration of the operation, improve efficiency in the process and thereby reduce costs. This paper discusses the process of breakwater construction and the utilization of industrial wastes for the concrete work on the project. Data collected from the first stage of the South Star Project is used in the modelling, simulation and analysis of the process, in order to examine the interaction between different resources.