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This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.

Despite city authorities in Bangladesh being concerned about urban sustainability, they often face difficulties in addressing predominant urban challenges threatening urban sustainability, due to limited relevant literature. To reduce this gap, this study aims to address the predominant urban challenges and assess their severity levels in four city corporations of Bangladesh, e.g. Rajshahi, Sylhet, Barishal, and Gazipur.

Using a mixed-method approach, this study rigorously analyzed field-level data obtained from 1,200 residents across selected cities using diverse statistical techniques. The quantitative analysis included descriptive analysis, exploratory factor analysis, and chi-square tests, whereas qualitative insights were derived through thematic analysis.

The study uncovered nine predominant urban challenges under two crucial factors “Feeble Urban Management” and “Illicit Activities” that collectively explain 62.20% variance. “Feeble Urban Management” explains 44.17% variance, whereas “Illicit Activities” accounts for 18.13%. Within these challenges, uncontrolled urban sprawl, inadequate disaster management, congested roads, and shabby drainage and waste management pose significant threats to urban sustainability. Illicit activities, manifested by encroachment on water sources, grabbing roadside, destruction of natural properties, and activities undermining social security, compound the urban sustainability issue. Severity analysis reveals Sylhet (54.5%), Rajshahi (46.4%), and Barishal (31.2%) as highly impacted, whereas Gazipur exhibits moderate severity (66.7%).

The findings of this study reveal intrinsic insights into urban challenges in Bangladesh that will provide valuable guidance to city authorities, equipping them to implement integrated and effective initiatives and programs that overcome these predominant urban challenges, with a specific focus on Rajshahi, Sylhet, and Barishal city corporations.

In the developing field of nano-materials synthesis, copper oxide nanoparticles (NPs) are deemed to be one of the most significant transition metal oxides because of their intriguing characteristics. Its synthesis employing green chemistry principles has become a key source for next-generation antibiotics attributed to its features such as environmental friendliness, ease of use and affordability. Because they are more environmentally benign, plants have been employed to create metallic NPs. These plant extracts serve as capping, stabilising or hydrolytic agents and enable a regulated synthesis as well.

Organic chemical solvents are harmful and entail intense conditions during nanoparticle synthesis. The copper oxide NPs (CuO-NPs) synthesised by employing the green chemistry principle showed potential antitumor properties. Green synthesised CuO-NPs are regarded to be a strong contender for applications in the pharmacological, biomedical and environmental fields.

The aim of this study is to evaluate the anticancer potential of CuO-NPs plant extracts to isolate and characterise the active anticancer principles as well as to yield more effective, affordable, and safer cancer therapies.

This review article highlights the copper oxide nanoparticle's biomedical applications such as anticancer, antimicrobial, dental and drug delivery properties, future research perspectives and direction are also discussed.

International Journal of Emerging Markets (IJoEM) is a leading journal that publishes high-quality research focused on emerging markets. In 2020, IJoEM celebrated its fifteenth anniversary, and the objective of this paper is to conduct a retrospective analysis to commensurate IJoEM's milestone.

Data used in this study were extracted using the Scopus database. Bibliometric analysis, using several indicators, is adopted to reveal the major trends and themes of a journal. Mapping of bibliographic data is carried using VOSviewer.

Study findings indicate that IJoEM has been growing for publications and citations since its inception. Four significant research directions emerged, i.e. consumer behaviour, financial markets, financial institutions and corporate governance and strategic dimensions based on cluster analysis of IJoEM's publications. The identified future research directions are focused on emergent investments opportunities, trends in behavioural finance, emerging role technology-financial companies, changing trends in corporate governance and the rising importance of strategic management in emerging markets.

To the best of the authors' knowledge, this is the first study to conduct a comprehensive bibliometric analysis of IJoEM. The study presents the key themes and trends emerging from a leading journal considered a high-quality research journal for research on emerging markets by academicians, scholars and practitioners.

Idea of circular economy defies the classical “make-use-dispose” approach of linear economic model. In the context of health-care industry, it relies heavily on the supply chain practices implemented by industry stakeholders. The purpose of this study is to explore such relationships, study their structure and put it across for attaining sustainability at large.

This study is an empirical research conducted on 145 health-care firms. The collected data is analysed to develop structural and measurement model. The five constructed hypotheses are examined and tested through structural equation modelling.

The study illustrates the latent relationships that exist among the stakeholders involvement, sustainable supply chain practices, sustainable performance and circular economy for health-care industry. It is found that the adoption of sustainable supply chain practices improves health-care performance, which, in turn, have positive influence on circular economy.

The structural and measurement model is developed in the context of circular health-care economy. It can be validated or improvised by conducting similar research in other industry using different methods. This research work fulfils the long existing gap in research by offering a linkage between various constructs to achieve health-care circular economy. Based on the research results, future researchers can build theories of circular economy and sustainability for health-care industry.

The study attempts to study the supply chain ways to achieve circular economy for Indian health-care sector. It considered latent relationships among the set of constructs, which are needed for theory building at later stage.

Circular supply chain management (CSCM) is considered a promising solution to attain sustainability in the current industrial system. Despite the exigency of this approach, its application in the food industry is a challenge because of the nature of the industry and CSCM being a novel approach. The purpose of this study is to develop an industry-based systematic analysis of CSCM by examining the challenges for its application, exploring the effects of recognised challenges on various food supply chain (FSC) stages and investigating the business processes as drivers.

Stakeholder theory guided the need to consider stakeholders’ views in this research and key stakeholders directly from the food circular supply chain were identified and interviewed (n = 36) following qualitative methods.

Overall, the study reveals that knowledge, perception towards environmental initiatives and economic viability are the major barriers to circular supply chain transition in the UK FSC.

This research provides a holistic perspective analysing the loopholes in different stages of the supply chain and investigating the way a particular circular supply chain stage is affected by recognised challenges through stakeholder theory, which will be a contribution to designing management-level strategies. Reconceptualising this practice would be beneficial in bringing three-tier (economic, environmental and social) benefits and will be supportive to engage stakeholders in the sustainability agenda.

This study aims to quantify and prioritize the main causes of lean wastes and to apply reduction methods by employing better waste cause identification methodologies.

We employed fuzzy techniques for order preference by similarity to the ideal solution (FTOPSIS), fuzzy analytical hierarchy process (FAHP), and failure mode effect analysis (FMEA) to determine the causes of defects. To determine the current defect cause identification procedures, time studies, checklists, and process flow charts were employed. The study focuses on the sewing department of a clothing industry in Addis Ababa, Ethiopia.

These techniques outperform conventional techniques and offer a better solution for challenging decision-making situations. Each lean waste’s FMEA criteria, such as severity, occurrence, and detectability, were examined. A pairwise comparison revealed that defect has a larger effect than other lean wastes. Defects were mostly caused by inadequate operator training. To minimize lean waste, prioritizing their causes is crucial.

The research focuses on a case company and the result could not be generalized for the whole industry.

The study used quantitative approaches to quantify and prioritize the causes of lean waste in the garment industry and provides insight for industrialists to focus on the waste causes to improve their quality performance.

The methodology of integrating FMEA with FAHP and FTOPSIS was the new contribution to have a better solution to decision variables by considering the severity, occurrence, and detectability of the causes of wastes. The data collection approach was based on experts’ focus group discussion to rate the main causes of defects which could provide optimal values of defect cause prioritization.

Industry 4.0 defines the application of digital technologies on business infrastructure and processes. With the increasing need to take into account the social and environmental impact of technologies, the concept of Society 5.0 has been proposed to restore the centrality of humans in the proper utilization of technology for the exploitation of innovation opportunities. Despite the identification of humans, resilience and sustainability as the key dimensions of Society 5.0, the definition of the key factors that can enable Innovation in the light of 5.0 principles has not been yet assessed.

An SLR, followed by a content analysis of results and a clustering of the main topics, is performed to (1) identify the key domains and dimensions of the Industry 5.0 paradigm; (2) understand their impact on Innovation 5.0; (3) discuss and reflect on the resulting implications for research, managerial practices and the policy-making process.

The findings allow the elaboration of a multileveled framework to redefine Innovation through the 5.0 paradigm by advancing the need to integrate ICT and technology (Industry 5.0) with the human-centric, social and knowledge-based dimensions (Society 5.0).

The study detects guidelines for managers, entrepreneurs and policy-makers in the adoption of effective strategies to promote human resources and knowledge management for the attainment of multiple innovation outcomes (from technological to data-driven and societal innovation).

This study aims to present the current state of published literature concerning halal tourism and hospitality studies.

This research discovered 314 Scopus documents from 2003 until 2023 regarding existing studies related to this field. The present study then used a bibliometric analysis of this data set. The present research analysed the documents' bibliographical data based on year, source title, country of origin, institution, authors, keywords and citations. Microsoft Excel, bibliometrix, Harzing's Publish or Perish and VOSviewer software applications were used to conduct a frequency analysis, evaluate the impact and map bibliometric networks regarding halal hospitality. This study has presented the evolution of publications in the research field by year, the top players in source titles, countries, institutions and authors. This paper also evaluated the intellectual structure of existing research concerning halal tourism and hospitality and presented the most influential documents in this field. There were 112.21 citations per year, 7.21 per paper and 3.14 authors per paper.

The findings revealed that the study trend concerning halal tourism and hospitality had attracted the attention of academics and developed into a significant field in 2016. Malaysia and Indonesia have been the major contributors to halal hospitality research, with the highest proportion of authors.

In general, this study also has limitations similar to other studies. The research data were derived solely from the Scopus database, which has the advantage of being the most comprehensive database indexing all scientific works, even though it does not easily cover all available sources.

The present research has differed from previous research in that it examined literature published in Scopus concerning research on halal hospitality from 2003 to 2022. It analysed bibliographic data by year, source title, country, institution, author, keywords and citations.