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Emphasis of previous research on e-banking has been on factors that influence its adoption or constraints to the adoption or the extent to which customer awareness influences its adoption. This study investigated “Exposure to/usage of e-banking channels: Implications for customer awareness and attitude in Nigeria”. The purpose of this paper is to determine the extent to which consumers’ exposure to and usage of e-banking channels influence their awareness and attitude towards e-banking in Nigeria.

The study used the quantitative research design; specifically, the conclusive research design was used and data collection was done through the survey method. The population of the study consisted of the customers of EcoBank, First bank and Zenith bank in Edo, Kogi and Kwara states of Nigeria. A structured questionnaire was used to elicit the desired data from 480 respondents selected from 30 branches of 3 banks in two states. One sample t test was used to test for significance of the usage of e-banking channels to customers’ awareness and attitude towards e-banking. Subsequently, regression analysis was performed to determine the predictive power of the e-banking channels.

Customers’ exposure to and usage of ATM, internet banking and mobile banking has significant influence on consumers’ attitude towards e-banking in Nigeria. In view of the findings, a modified model of customer usage and attitude towards e-banking in Nigeria is proposed.

The customer’s inability to exercise absolute right on the banking option to use at all times and the non-inclusion of other channels of e-banking whose usage can influence consumers’ awareness and attitude towards e-banking.

The need for financial institutions, especially banks, to expose their customers to e-banking channels to demystify their fears as well as increase their awareness and thus influence their attitude to e-banking.

Exposure of bank customers to e-banking will reduce cash transactions and thus help to significantly reduce social vices associated with physical cash, especially armed robbery.

The work is a departure from previous studies because it is the only one that has emphazised exposure to e-banking as a solution to awareness creation and positive attitude of customers. Its value lies in its potential to make e-banking user friendly in no distance time.

The study aims to carry out the production of a bulk heterojunction organic solar cell in a laboratory scale using a blend of poly (3-hexylthiopene) (P3HT) and [6, 6]-phenyl (C61) butyric acid methyl ether (PCBM).

Four inverted geometry organic solar cells were prepared based on 1:1 ratio of P3HT to PCBM and subjected to post annealing at different temperatures of 32, 120, 130 and 140°C. Solar cells were fabricated with structure glass/ITO/P3HT:PCBM/PEDOT:PSS/Au and characterized using Keithley 2400 series sourcemeter and a multimeter interfaced to a computer system with a LabVIEW software, which showed both dark and illumination current–voltage characteristic curves. Four reference cells were also fabricated with structure soda lime glass/P3HT:PCBM and annealed at different temperatures of 32, 120, 130 and 140°C.

The third organic solar cell prepared, Sample CITO, had the best performance with power conversion efficiency (PCE) of 2.0281 per cent, fill factor (FF) of 0.392, short circuit current of −0.0133 A and open circuit voltage of 0.389 V. Annealing of active layer was found to improve cell morphology, FF and PCE. Annealing of the active layer at 140°C resulted in a decrease of the PCE to 2.01 per cent.

These findings are in good agreement with previous investigation in literature which reported that best annealing temperature for a 1:1 ratio blend of active material is 130°C. Ultraviolet–visible spectra on reference cells showed that sample CITO had wider absorption spectra with peak absorbance at a wavelength of 508 nm.

This research is purely original.

The purpose of this study is to examine the gains, challenges and determinants of electronic banking adoption in Nigeria.

This paper applied the generalized structural equation modelling (GSEM) to a large sample of respondents surveyed from five of the six geopolitical zones of Nigeria to model the determinants of electronic banking. In addition to many other advantages, GSEM can be used as a likelihood function. As a result, this paper proposes GSEM as the most appropriate tool for modelling the socioeconomic determinant of electronic banking adoption.

About three-quarter of respondents adopted at least a form of electronic banking. However, only a tenth of users used e-banking for purchase of goods or services, implying low electronic payment adoption. The low adoption of electronic payment was due to poor digital security infrastructure which made users vulnerable to widespread electronic frauds. The findings also show that the adoption of e-banking platforms or services was characterized by users' socioeconomic status. For example, the odds of adopting internet/mobile banking decreases with older users but increase with higher educational attainment and income, whereas the odds of adopting e-banking platforms such as short message service (SMS) and point of sale (POS) banking increases with older users and informally employed users respectively.

For a sustainable cashless economy and financial inclusion in Nigeria, policy consolidation that provides safe e-banking services is necessary. Also, e-banking service providers should deliver specific contents and services that match the physical and economic characteristics of users.

Generalized structural equation modelling (GSEM) is a robust likelihood function method that combines the power of structural equation modelling with the generalized linear model. The application of GSEM to predict the likelihood of adopting a banking technology or Service has not been explored in electronic banking literature. Also, as a fast-growing economy with a heterogeneous population, Nigeria presents an interesting context to study the determinants of electronic banking.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

This study aims to explore whether frontline employees' service recovery performance as well as customers' recovery satisfaction (RS) act as mediating mechanisms that simultaneously transmit the positive influence of an integrated service recovery system (SRS) on customers' service loyalty (SL).

A total of 134 useable retail banking branch cases (including responses from 134 branch heads, 439 frontline employees and 941 customers) were used to test our model using the partial least squares structural equation modeling (PLS-SEM) approach.

Service recovery system, measured as a higher-order multidimensional construct, has a strong and positive influence on customers' SL. Besides, service recovery performance partially mediates, along with RS, the relationship between SRS and SL. Finally, customers' recovery satisfaction has the strongest influence on service loyalty.

This study strongly suggests that practitioners not only focus on implementing an effective SRS but also on leveraging service recovery performance and RS to build sustained customers' loyalty. Practitioners must provide more attention to training their frontline employees, reward and recognize employees and continually evaluate their employees' recovery efforts.

The role of frontline employees' service recovery performance and customers' RS as mediating mechanisms in transmitting the positive effect of SRS on customers' SL is investigated using the combined perspectives of social-technical system theory and interdependence theory.

A continuous issue which plagues all service businesses is the process of handling complaints. Whilst the topic has been relatively well explored, extant literature has failed to fully explore how staff demographics influence the methods in which they manage complaints.

A qualitative approach was adopted with semi-structured interviews. A purposeful sample was selected, inviting managers from hotels in Dubai to share their views on factors affecting the complaint management process, including the impact of staff demographics.

Staff demographics were found to have an impact on staff's approach to handle complaints. However, participants generally felt that, with sufficient experience, the impact of many of these influences would be negated.

Literature on complaint management has considered numerous mitigating factors affecting the complaint management process. The impact of staff demographics on how they receive and respond to complaints has not been thoroughly explored.

This paper aims to analyze the determinants of Portuguese energy companies' performance.

To achieve our objective, we have used data from 457 Portuguese energy companies, in the period between 2011 and 2018. Three dependent variables were tested using panel data, through the generalized method of moments (GMM) estimation method.

The results point out that the determinants of companies' performance change according to how different stakeholders appreciate corporate performance. In general, shareholders are concerned with maintaining their levels of profitability over time as well as with the company's market image. Managers are centered on maintaining solid margins on EBITDA through good management of cash flow, leverage and current assets. For the rest of the stakeholders, including global society, debt and investments in tangible fixed assets reduce profitability while investments in immaterial assets help to create value and performance for energy companies.

As far as the authors are aware, this is the first time that a study has been carried out in the Portuguese energy sector using the GMM-system model for three different stakeholders' views of corporate performance determinants.

The purpose of this paper is to establish a conceptual framework on how hospitality and tourism educators could incorporate new technology and big data analytics into program curriculum.

The research developed a logic model to visualize the benefits/impact of hospitality and tourism data analyst via a literature review approach.

The incorporation of statistics, research and the knowledge of data exploration, analysis and insight into hospitality programs would enhance students’ data analysis competencies.

This is a literature review paper, based on philosophical perspectives from literature review. It would be nice to conduct an empirical study with regard to data analytics in the hospitality and tourism industry.

The hospitality and tourism program coordinators and/or directors are urged to inspire more students who are interested in adding statistics and accounting studies to the hospitality and tourism field. Also, the hospitality and tourism data analyst would secure attractive job offers as well as enhance the average salary of hospitality and tourism graduates.

Hospitality and tourism data analytics would secure attractive job offers as well as enhance the average salary of hospitality and tourism graduates.

The paper explored the impact of big data analytics in the hospitality and tourism industry and made recommendations for hospitality and tourism data analytics curricula.

酒店/旅游课程设置是否做好了迎接大数据时代的准备？

本论文旨在建立一个概念模型, 以指导酒店旅游教育者们如何引进新科技和大数据分析到现有的课程设置里.

本论文通过文献综述的方式, 提出一个logic模型以描画酒店旅游数据分析的好处/影响。

酒店课程里加入统计、研究方法和数据勘探的内容对于帮助学生提高数据分析能力有帮助。

本论文采用概述的形式, 以文献综述的角度, 建立理论模型。如果可以加入实际模型测试, 比如针对酒店旅游业做实际的数据分析, 那么结果将更加丰富。

酒店旅游项目协调员和/或负责人应该鼓励更多对统计和会计有兴趣的学生从事酒店旅游业。此外, 酒店旅游数据分析员将获得令人羡慕的工作机会和优越的薪资以提高酒店旅游毕业生的平均薪资水平。

本论文探索了大数据分析在酒店旅游业中的影响, 以及对酒店旅游数据分析课程设置做出建议。

大数据分析, 酒店旅游数据分析员, 数据科学家, 统计学和研究能力, 酒店旅游教育家, 运动学分析

文献评论

The purpose of this study is to test the modulating role and threshold of governance quality in the cost of living–energy poverty nexus.

Two-step System Generalized Methods of Moment empirical model with linear interaction between cost of living and governance quality was estimated. This study used data on 40 African countries over 20 years (2000–2019).

The paper shows that the conditional effect of inflation on energy poverty is negative. Thus, governance quality acts as a moderator on the relationship between inflation and energy poverty beyond a threshold. The study's principal practical implication is that governance quality reverses inflation's positive unconditional effect on energy poverty, and governance quality may be improved beyond specific policy-defined thresholds to achieve the desired goal of lowering energy poverty. Nonetheless, governance quality at initial stages would not drive the needed reduction in energy poverty unless it goes beyond the threshold of 0.03, 0.02 and 0.07.

This study recommends that policymakers should initiate policies that would ensure increased access to clean energy.

This study's main contributions are that the authors estimated the threshold beyond which governance quality reverses the adverse impact of inflation on energy poverty. Further, the authors have shown that governance quality is a catalyst to reduce energy poverty.

This study aims to consider how the degree of participation at various hierarchical levels impacts action plan implementation success and firm financial performance. Specifically, the study seeks to assess the relationship among organizational structure, involvement by top management, middle management, lower management and frontline employees and its effect on firm performance; and, when controlling for firm size and industry segment membership, the effect of the relationship among direct involvement effects and interacting involvement effects on performance.

The study used survey methodology and a random sample of members in a US state restaurant association. The analysis included comparisons between groups using independent sample t tests and hierarchical regression to assess direct and interacting effects.

The findings indicate that, regardless of firm size or industry segment, the direct effects of greater top management involvement and the interaction effects of one three‐way interaction (middle management, lower management, and frontline staff) and the four‐way interaction led to higher levels of action plan success. For the longer‐term impact on financial performance, higher participative approaches used by top management and frontline staff were significantly associated with higher overall profits and financial success.

The sample was drawn from a specific region in the USA and may not be generalizable. The study attempts to minimize the potential for non‐response bias and to ensure inter‐rater reliability but these potential threats to validity cannot be totally ruled out.

In general, higher top management participatory approaches are important to enhance financial and strategy implementation success, regardless of firm size. The interaction of participation by all levels of the firm is a useful approach to increase the likelihood of strategy implementation success. Top management and frontline employee participation are critical organizational levels for enhancing participative management approaches and ultimately increasing financial performance for all foodservice firms.

The value of this study is the consideration of the impact of participation by degree across four hierarchical levels on firm performance and plan execution success.