The COVID-19 pandemic had a wide-ranging impact, resulting in a global recession due to weakened purchasing power. This circumstance necessitates business organizations adapting to developments and being more conscious of the risk of financial statement fraud. The intention of this research is to investigate the way corporate governance affected financial statement fraud during the COVID-19 pandemic. To acquire empirical data for examining corporate governance variables on financial statement fraud, the research was examined using quantitative methods. The study takes advantage of secondary data acquired from annual reports of companies under special monitoring listed on the Indonesia Stock Exchange of 2020-2021. The logistic regression method was used to evaluate 134 data sets, and financial statement fraud was measured using the Z-Score and F-Score models. The results indicate that using the Z-score, only the board size has a negative effect on financial statement fraud during the COVID- 19 pandemic. Meanwhile, using the F-Score, the corporate governance variables studied are not proven to have an influence on financial statement fraud during the COVID 19 pandemic.

The main issues of accounting reporting regarding goodwill are whether a firm’s management reliably conveys their private information about future earnings, and whether they disclose value-relevant and useful information to accounting users. In the current International Financial Reporting Standards (IFRS) regulations, the goodwill impairment test is based on management’s discretionary assessments. This study examines how goodwill impairment is reported under IFRS considering company- and industry-specific economic factors, proxies for earnings management, and macroeconomic crisis years. We extend previous research using Tobit and Logit regression, by employing a fixed-effects model. This approach is possible because of a panel data set comprising 449 of 600 active companies sampled from the STOXX Europe 600 index from 2005 to 2018. We find that goodwill impairments are largely concentrated in certain companies, industries, and years. The regression models show a significant negative correlation between companies’ return on total assets and goodwill impairments. Moreover, we discover that goodwill impairments have a significant positive correlation with goodwill intensity, debt ratio, and the proxy for reporting a one-off big bath charge. In addition, we find that the global financial crisis in 2008-2009 and the European debt crisis in 2011 differ significantly from other fiscal years

This article purposed to examine the impact of integration between Lean accounting (LA) tools & Just in Time (JIT) technique on Cost Reduction (CR) in modern manufacturing environment in Saudi establishments, these two variable moderated by Ethical Standards (ESs). A quantitative methodology was used for realizing the study objectives and answering study questions, the main tool exercised for producing the incipient data was a fully-structured questionnaire with closed ended questions, which was designed and passed around online among a selected sample of (109) managers and accountants in Saudi manufacturing firms. Descriptive and deductive statistics adopted to derive the findings, wherefore the compiled responses analyzed by SPSS & AMOS and the results showed that there is direct and indirect effect of LA tools & JIT technique on CR in Saudi industrial companies, especially when using ESs. These findings could provide decision makers in Saudi manufacturing companies with the acuity of adopting both methods in a combined way to maximize the profits of these firms. The results of this study also suggest that the application of LA tools & JIT technique has a positive effect on the promotion of sustainable manufacture and consequent achievement of high sustainable performance.

The shift towards lean production is gradually replacing traditional mass production, and lean accounting is also being mentioned to evaluate operational efficiency based on the lean philosophy, eliminating waste, and simplifying direct cost aggregation along the value stream to improve productivity, distribution, quality, and service. This study aims to evaluate the impact of various factors on the adoption of lean accounting in Vietnamese garment firms, based on data collected from 242 survey questionnaires completed by managers and accountants of Vietnamese garment firms. Through Cronbach's Alpha test, EFA test, and multiple regression analysis to verify and forecast information, eight determinants affecting the adoption of Lean Accounting in Vietnamese garment firms are arranged in descending order of influence, including Leadership, Size, Cost of implementation, Resources, Accounting department, Education and training, Culture, and Competitive pressure. Based on the findings, recommendations are proposed to management businesses and agencies to address shortcomings in the process of applying lean accounting, contributing to making it one of the most effective tools in promoting product development and continuous improvement, enhancing quality and production efficiency.

The presence of copper in distilled sugar cane spirits, especially cachaça produced in alembics, has impeded the marketing of this product. Red mud (RM) is a residue obtained from alumina production. It contains a high concentration of metal oxides and is very alkaline. The RM was dried at 100 oC and sifted through a 150-micron sieve. The sample was characterized by B.E.T. nitrogen adsorption, scanning electron microscopy-energy-dispersive X-ray (SEM-EDX) and Atomic Absorption Spectrometry (A.A.S.). The textural parameters indicate that the total surface area (S.T.) was 21.9 m2g-1, and the total volume pore (V.T.) was 0.09 cm3g-1. The RM (1 g) was stirred for two hours with a 1.0 L cachaça sample containing 9.39 mg of copper L-1 and filtered under atmospheric pressure. The concentration of copper ions detected in the filtrate was 0.00 mg L-1. No copper ions were retained when the cachaça was filtered through the RM under high pressure without stirring prior to filtration.

The purpose of the study is to empirically analyze the effect of quality of governance on tax revenue in South Africa. This is done by analyzing a time series dataset covering 1996 to 2020. The study used voice and accountability, regulatory quality, government effectiveness, control of corruption, political stability and rule of law as proxies of quality of governance. Multiple regression analysis was performed to test hypotheses. Based on the regression results, all quality of governance variables in South Africa have a negative effect on tax revenue except corruption control. The findings of this study also include policy recommendations. The government of South Africa must design and implement effective ways to combat poor governance, which results in a tax revenue shortfall.

This study aims to understand the reality of Village-Owned Enterprises and their implications for rural communities. The focus of this research is to explore the role of Village-Owned Enterprises in carrying out their role as an engine for driving the economy of people in rural areas. Village-owned enterprises have turned into competitors for small rural enterprises. This research uses a qualitative approach, and the informants from Village-Owned Enterprises are the Chairman, Secretary, and Treasurer. Village-owned enterprises become a medium for rural business groups to develop economic potential. The results of the study indicate that the business fields that village-owned enterprises develop have in common with small businesses of rural communities, so it interferes with the sustainability of local communities' businesses. The development of Village-Owned Enterprises is based on building a business chain by involving local economic groups so that the sustainability of community economic business activities impacts the economy of rural areas. Practical implications — Provide academic considerations for regulators to evaluate and reorganize the role of Village-Owned Enterprises for the sustainability of small rural businesses.

Accounting information is a crucial management tool for Nigerian national development services. In every state or country, accounting is crucial to maintaining social peace, political stability, and economic sustainability. The explanation for this clear truth about the development of Nigeria is not plausible given the massive multi-sectoral scope of Nigerian economic activities in both the public and private sectors. For government national progress, reliable accounting information is essential. This research aims to explore the role of accounting on public sector accountability in Nigeria.

This research was conducted with the aim of knowing how to compare the financial performance of the oil and gas trading industry with cross-sectional analysis techniques. The type of research conducted in this research is qualitative research with research objects at several companies, namely PT Radiant Utama Interinsco Tbk, PT Elnusa Tbk, PT AKR Corporindo Tbk, and PT Aneka Gas Industri Tbk. The data used in this study comes from secondary data, namely the internet in the form of company financial reports for the 2019-2021 period obtained from the Indonesia Stock Exchange. The results of this study indicate that PT Radiant Utama Interinsco Tbk has the best financial performance on inventory turnover ratio and average age, PT Elnusa Tbk has good inventory performance on current ratio, quick ratio, DAR, and DER., PT AKR. Corporindo Tbk has performed well on the ratios of TIE, FCC, Dividend Payout, Dividend Yield, and PER. PT Aneka Gas Industri Tbk has performed well on the ratio of Receivables Turnover Ratio and Average Age of Receivables.

This review provides an understanding of the teaching and practising of forensic accounting across the globe. It includes a review of published forensic accounting studies that conclude that forensic accounting is of benefit to both students and professionals. Despite this, there are areas of concern; namely, the insufficiency of an appropriate structure of regulation and a lack of control over the academic qualifications to enter the profession. This review of both the teaching and practising of forensic accounting provides an overview of the vital issues and concerns that must be understood in order to advance the essential application of forensic accounting. It is expected that this review will influence future policy that will advance business and limit episodes of fraud. The amount of published literature on the subject of forensic accounting is widespread and diverse. However, there is a lack of comprehensive understanding regarding the strengths and weaknesses of forensic accounting; this review will address this and provide policymakers with a thorough explanation of the subject.

(1) Background: High blood pressure is one of the symptoms of stroke, the Self Care Deficit theory by Dorothea Orem focuses on a person's ability to care for himself independently so that the ability to maintain his health and well-being is achieved. There are currently 600 million hypertensive patients worldwide, of which 3 million die every year. Uncontrolled high blood pressure can lead to a 7-fold increase in the chances of stroke. The existence of this condition can be minimized in patients through several innovative interventions, one of which is foot massage. This study aims to determine the effectiveness of stretching and foot massage with lavender oil in stabilizing high blood pressure in stroke patients.(2) Methods: The method used in this research is descriptive. The subjects of this case study were selected according to the inclusion and exclusion criteria of the journal Evidence-Based. Subjects included intervention patients and control patients. Foot massage therapy with lavender oil is done 2 times a day for 10-15 minutes using the effleurage technique after showering in the morning and evening. Stretching is done 2 times a day every 10-15 minutes.(3) Results: The results of the analysis showed that there was a change in blood pressure after the application of stretching and foot massage with lavender oil. From the initial examination, the results showed that the blood pressure of 170/100 mmHg decreased to 140/90 mmHg and the pain scale decreased from 4 to 0.

The literature on contract farming and climate change in Zimbabwe has blind spots in relation to the study of contract farming as a climate change response. While the literature on contract farming and climate change abounds, such literature is lacking when it comes to the exploration of how contract farming can facilitate climate change coping and adaptation strategies by smallholder farmers. This paper fills this gap. It draws on in-depth interviews with 10 contracted and 10 non-contract farmers who were engaged through face-to-face in-depth interviews in the Chipinge South Constituency. It found that contract farming does not only boost productivity, but it also enables farmers to positively respond to the ravages of climate change, and therefore, it should be supported and encouraged. Future research should explore more viable and sustainable way through which the state, instead of private sector actors, should be at the centre of contract farming.

This research aims to obtain empirical evidence of the influence of the masculinity of male CEOs on the of research & development, this research seeks to identify the influence of the face of mas-culinity of male CEO’s on the of research & development. The study used a quantitative approach with population and research samples using companies listed on the Indonesia Stock Exchange from 2016 to 2021. The study collected images of faces identified as male CEOs from data from the Indonesia Stock Exchange website and company as utilizing Google searches. The data analysis method in this study used Regression Ordinary Least Square (OLS) with Stata Software. Stata software is one of the regression completion procedures that has a high degree of flexibility in re-search that connects theories, concepts and data that can be done on variables in research. The findings empirically explain that the higher the face value of male CEO masculinity has an impact on reducing research & development costs, and vice versa the lower the face value of male CEO masculinity has an impact on increasing research & development. The practical implications of the research results can help the Indonesian Association of Accountants in developing Financial Accounting Standard No. 19 in Indonesia. The theoretical implications of the research results can explain the Theory of Agency and the Theory of Consistency of Behavior. The policy implications of the results of the study can provide empirical evidence that the higher the facial value of male CEO masculinity has an impact on reducing research & development, while also the lower the face value of male CEO masculinity has an impact on increasing research & development.

The effects of the 2008 financial crisis undoubtedly caused problems not only to the banking sector but also to the real economy of the developed and the developing countries in almost all around the globe. Besides, as is widely known, every banking crisis entails the corresponding cost to the economy of each country affected by it, which results from the shakeout and the restructuring of its financial system. The purpose of this research is to investigate the consequences of the financial crisis and the COVID-19 health crisis and how these affected the course of the four systemic banks (Eurobank, Alpha Bank, National Bank, Piraeus Bank) through the analysis of ratios for the period of 2015-2020.

The article explores the subject of information and accounting solutions for accounts receivable management that include appropriate accounting solutions and analytical techniques. The study focuses on the statutory framework for accounting for accounts receivable under the Russian Accounting Standards (RAP), International Financial Reporting Standards (IFRS), and the generally accepted accounting principles (GAAP). The analytical techniques are described in the context of the authors' view on the essence of accounts receivable management that implies analysis, the establishment of a credit policy and of a discount policy. The article places emphasis on the use of available information technology for accounts payable management, such as blockchain-based smart contracts.

COVID-19 may not be a ‘youth disease’ but nevertheless impacts the life of young people dramatically, loneliness and negative mood being an unexpected additional pandemic. Many young people rely on social media for their feeling of connectedness with others. However, social media are suggested to have many negative effects on people’s anxiety. Instead of self-disclosing to others, design may develop alternatives to employ social robots for self-disclosure. In a follow-up on Duan et al. (2021), we report on a lab experiment of self-disclosing negative emotions to a social-media group as compared to writing a conventional diary journal or to talk to an AI-driven social robot after negative mood induction (i.e. viewing shocking earthquake footage). Participants benefitted the most from talking to a robot rather than from writing a journal page or sharing their feelings on social media. Self-disclosure on social media or writing a journal page did not differ significantly. In the design of interventions for mental well-being, human helpers thus far took center stage. Based on our results, we propose design alternatives for an empathic smart-home, featuring social robots and chatbots for alleviating stress and anxiety: a social-media interference chatbot, smart watch plus speaker, and a mirror for self-reflection.

We have estimated the level of Risk Weighted Assets among 30 countries in Europe, in 30 trimesters, using data of the European Banking Authority-EBA of 139 variables. We perform an econometric model using Pooled OLS, Panel Data with Fixed Effects, Panel Data with Random Effects, Weighted Least Squares. We found that Risk Weighted Assets is negatively associated, among others, to the level of NFC loans in mining and quarrying, in public administration and defence, and in financial and insurance activities and positively associated, among others to distribution of NFC loans in human health services and social work activities, in education and the level of net fee and commission income. Furthermore, we apply a cluster analysis with the k-Means algorithm, and we find the presence of two clusters. A comparison was then made between eight different machine learning algorithms for predicting the value of the RWAs and we found that the best predictor is the linear regression. The RWA value is predicted to increase by 1.5%.

This study aims to determine how the effect of interest rates and changes in the dollar exchange rate (USD) on the stock price. The type of research carried out in this research is quantitative research with the object of research, namely Bank Central Asia (BCA). The data used in this study comes from secondary data, namely from books, the internet, documents, and banking sites. This study indicates that the independent variable, namely the interest rate, has a significant negative effect on the joint-stock price index and the other independent variable, namely the dollar exchange rate (USD), has a significant positive effect on the joint-stock price index. The coefficient test results show that interest rates and exchange rates (USD) simultaneously affect stock prices, namely 67.2% while the remaining 32.8% is influenced by other factors.

Financial statement analysis is an analysis that uses analytical procedures to evaluate a company's financial health, risks, performance, and future growth potential. This article aims to find out the application of analysis of financial statements of PT. Astra Internasional, Tbk towards the decision-making of novice investors in the Indonesian capital market. This article is qualitative descriptive with literature studies. The results of this article can be concluded that the analysis of the financial statements of PT. Astra Internasional, Tbk can help novice investors in the Indonesian capital market in making investment decisions.

Purpose Violence against paramedics is a complex – but underreported – problem. Extant research suggests organizational culture may play a role in sustaining cultural norms that downplay the significance and limit reporting. Our objective was to qualitatively explore paramedics’ experience with violence, with particular emphasis on understanding how organizational culture contributes to under-reporting. Approach We surveyed paramedics from a single, large, urban service in Ontario, Canada, asking participants to describe their experiences with violence, including whether – and why or why not – the incidents were reported. Within a constructivist epistemology, we used inductive thematic analysis with successive rounds of coding to identify and then define features of organizational culture that limit reporting. Findings A total of 196 (33% of eligible) paramedics completed the survey. Fully 98% of participants disclosed having experienced some form of violence; however only a minority (40%) reported the incidents to management, or the police (21%). We defined a framework within which a lack of support from management, and consequences for offenders, implicitly positions the ability of paramedics to “brush off” violent encounters as an expected professional competency. Disclosing emotional or psychological distress in response to violent encounters invited questions as to whether the individual is personally suited to paramedic work. Originality While the extant research has indicated that underreporting is a problem, our findings shed light on why – a critical first step in addressing what has been described as a serious public health problem.

Social Economy institutions seek to provide answers to social problems, given that they naturally have a socially responsible mission. This study aims to answer the research question: how sustainable practices, namely environmental behaviour, have been adopted by Portuguese Private Social Solidarity Institutions (IPSS) with the purpose of contributing to Sustainable Development? To achieve this objective, qualitative research was carried out in 31 IPSS, which was framed within the scope of the TFA project (Theoretical framework for promotion of accountability in the social economy sector: the IPSS case). Semi-structured interviews were conducted, with a script based on the literature review, from May to July 2019, with those responsible for the management of these entities. A content analysis was conducted, using the NVivo12 Version 12.6.0 software, which enables data to be coded and categorised, reducing any researcher bias. The results indicate that most entities carry out activities of an environmental nature, related to the reuse of materials, the recycling of waste, the sale of materials for recycling, and user awareness. Several entities expressed financial limitations to the implementation of Environmental Management Systems and their accomplishment. However, the objections presented are not impossible to overcome, according to studies presented in other countries.

This study aims to determine the cash sales accounting information system that is suitable for online store applications. Using qualitative methods with the object of research, namely the online stores. Sources of data obtained from several online stores. Data collection methods used are semi-structured interviews, observation, and document analysis. From the analysis and design of the buying and selling cycle information system in online business development, it was found that the development of information systems is a very important stage in the efficiency and effectiveness of the buying and selling cycle. By implementing a good and correct accounting information system design on an online store, it can facilitate the recording and minimize the occurrence of errors/loss of data. In addition, with a good information system design, the division of tasks between various sections becomes clear.

Environmental tax is the climate policy that offers, in theory, the easiest way for carbon reduction. But in practice, implementation has proven complicated despite public demand for policy action on climate change. This research investigates to reframe environmental taxes in ways more personally engaging to create a moral foundation, and massive participation. As people show rising demand, we aimed to design a tool that responds to public expectations and operates directly at source on emission reducers, viz the trees. Drawing on research from environmental taxes and the evidence of measures taken, we reasoned that an environmental fiscal policy may not intend necessarily to punish the “bads”, but rather might reward the positive attitude and direct it to act. Consequently, we focused on tax reliefs and designed Green Aid, that can address people’s attitude to take active participation into account by incorporating virtuous behaviours into tax relief. Green Aid Tax relief works embedded in the Green Aid Participation Scheme that bears directly on a source of environmental recovery and organizes the global call to public action in a sustained, structured, and collective participation to forestation. Green Aid bridges the action of contributing to carbon reduction with immediate, tangible, and direct benefits. It can be an alternative environmental tax, able to address and operate directly at source on emission reducers and secure effectiveness in carbon reduction and efficiency in terms of public acceptance and viability at a global level.

The increase in the number of firms manipulating financial reports has misled shareholders' investment decisions and resulted in an indelible blot on foreign investors’ trust. Due to earnings management (EM) practice, managers' inefficiency, and lack of transparency in Iraq companies. This study tested the influence of the corporate governance mechanisms (CG), (board independence, audit committee, meeting frequency) on EM based on agency theory, as well, to link between EM and firm's performance (FP) in Iraqi listed companies and the impact of moderating role of corporate social responsibility (CSR) based on the Stakeholder Theory. The study's sample consists of 65 companies for the 2013-2018 financial years. Data were collected mainly from the annual reports (secondary data) of the Iraqi listed firms. This study uses the M-score model to detect EM practices as practical techniques in detecting earnings manipulation practices. The panel static model estimators. Hence, this paper adds to the CG literature from the perspective of stakeholder theory using Iraq's unique industrial environment. Based on the research results, policy-makers might use the study‘s findings to recognize the essential roles of several CG mechanisms in alleviating the opportunistic practices in Iraq. Further, companies should also be encouraged to enhance the CSR disclosure quality.

The study examines the relationship between corporate social responsibility (CSR) and the corporate life cycle (CLC) of the Chinese pharmaceutical listed companies for the duration of 2010 to 2018. The firm cash flow pattern is used as a proxy for the CLC. The study results indicate that the relationship between CSR and CLC is positive and linear in all the phases of the CLC including, the introduction, growth and maturity stage. Although the relationship is smaller and more significant at the maturity phase. The research further shows that investors incorporating social responsibilities values play a key role in the firm cash flow performance (CFP) across all the firm stages. Whilst, employees espousing social responsibility tenets can only improve CFP in the decline or shakeout stages. Likewise, embedding CSR into the customers group only improves CFP at the maturity stage. Applying the lag effects lead to the same study results. The finding for the bi-directional causality indicates that although CSR can positively influence CFP, CFP is ultimately more associated with the firm unobservable characteristics rather than performance attributed to CSR. On the whole, our study results point to positive causality between CSR and CFP across all the firm life stages and the CSR has a mediating effect on each life cycle.

Background: Intelligence quotient (IQ) is a measure of intellectual ability of performing, comprehension, and learning. Previous studies reported that intelligence measures predict various measures of job performance and income. Emotional awareness (EA) is the measure of emotional capacity to recognize and make sense of one’s emotions, as well as those of others. A high level of emotional awareness (EA) indicates one can learn from expressed emotions quickly. Both IQ and EA are important for personal and professional success.Objective: This study tests the hypothesis that the average national income rank is best predicted by the combined effect of the population's average intelligence quotient (one's ability to perform and learn) and emotional awareness (ability to recognize and make sense of emotions).Method: The population’s average intelligence quotient (IQ), emotional awareness (EA), and indices of good governance, which include corruption perception index and educational expenses for each country, were obtained from public data sources. The outcome variable was per capita gross national income. All the variables that are statistically significant in univariate analysis were included in the multivariate regression analyses but excluded from the final model if not statistically significant.Result: The total number of countries included in the final analysis was 81 because of missing values in different variables. Intelligence quotient (IQ) and emotional awareness (EA) were found to be highly correlated, at 0.77 and 0.32 respectively, with the per capita gross national income. The independent effects of intelligence quotient (IQ) and emotional awareness (EA) were found significant in the multivariate model after adjusting for measures of good governance. The R square value for the final multivariate model was 0.82. The corruption perception index (CPI) and educational expenses were strongly correlated with other measures of good governance such as democracy index, functioning of government, electoral process and pluralism, political participation, and civil liberty, but these variables were found not significant in the multivariate model. Conclusion: The study concludes the effect of intelligence quotient (IQ) and emotional awareness (EA) are complementary to each other but intelligence quotient (IQ) is a stronger predictor than emotional awareness (EA) for gross national income or wealth. We also find that indicators of good governance, including corruption perception index and educational expenses, have important associations with per capita gross national income. This study implies a nation may build more wealth if the educational system focuses on developing emotional awareness in addition to intelligence. The study concludes the effect of intelligence quotient (IQ) and emotional awareness (EA) are complementary to each other but intelligence quotient (IQ) is a stronger predictor than emotional awareness (EA) for gross national income or wealth. We also find that indicators of good governance, including corruption perception index and educational expenses, have important associations with per capita gross national income. This study implies a nation may build more wealth if the educational system focuses on developing emotional awareness in addition to intelligence.

Disruptive technologies (DT) have featured prominently in almost every human activity since the advent of computerization. The likely effects of DT on economic processes and human professions have and continue to generate fears and debates which spurred this investigation. To break away from the traditional approach the operational breakeven theory and the discriminant analysis techniques of Altman’s Z-score, and Enyi’s Relative Solvency Ratio were used to examine the relationship between firms’ market-induced-survival-ratio (MISR) and the disruptive technology gains index (DTGI) of seventy-three firms drawn from Nigeria and India. Descriptive and inferential statistics were used to analyze the data generated. The results showed that a sizeable number of firms has profited from the introduction of disruptive technologies with MISR and DTGI returning a 10% significant relationship while others are still struggling to measure up to the requirements of disruptive technologies in their chosen economic fields. The implication of this is that businesses must brace up and embrace digital transformation if they must stay afloat in this era of disruptive technologies. This study recommends a revolutionary approach to digital transformation in view of the fast pace of global integration while managers and business owners should adopt more pragmatic approach in appraising the operations and finances of a firm for effective results and timely responses to potential business challenges.

This study aimed to examine trust in information provided by public authorities and financial measures put in place to address the impact of COVID-19. Using a cross-national approach among four Western countries; the United States of America, Norway, Australia, and the United Kingdom provides an analysis of responses related to trust and how they were associated with age group, gender, education level, employment status, size of place of residence, infection sta-tus, and social media use. When controlling for all included variables in logistic regression analyses, the likelihood of having trust in the public authorities’ information was higher for women, those with higher levels of education, and those living in urban areas. Being infected with the coronavirus, and spending more time daily on social media was associated with lower likelihood reporting trust in information. Although policies implemented to respond to eco-nomic concerns varied cross-nationally, higher age, identifying as female, being employed, liv-ing in a city, and lower levels of social media usage were associated with higher likelihood of trusting in the financial measures put in place to counteract the economic effects of COVID-19.

This study focuses on a sample of Chinese listed companies from 2019 to 2020 to explore the relationships among corporate social responsibility, financial constraints, and financial performance. In addition, we discuss five factors affecting financial constraints. We also analyze the types of enterprises that can improve their financial performance by implementing corporate social responsibility keeping in mind the factors that lead to a high degree of financial constraint. The results indicate that: 1. The degree of financial constraints has a negative and significant impact on financial performance; 2. There is a reverse relationship between the degree of financial constraints and the effectiveness of corporate social responsibility measures; 3. Enterprises with high financial constraints (due to lower financial slack and revenue growth rates) can significantly improve their financial performance through the implementation of effective corporate social responsibility programs. 4. Enterprises with high financial constraints, caused by financial slack and revenue growth rate, can significantly improve their financial performance by implementing corporate social responsibility programs.

Distortion of financial statements is recognized as one of the most important issues in the field of accounting and auditing, which is also one of the most common issues today. In this regard, the present research was conducted, in which stock exchange information was used to investigate, predict, and model accounting distortions. For this purpose, financial performance, non-financial metrics, market-based metrics and commitment, or selection items were reviewed over a 6-year period. For collecting data of distorting companies, database of the Society of Certified Public Accountants in Iran was used and the information was analyzed using data mining methods (decision tree, neural networks, and Bayesian method). The results showed that analysis of financial statements҆ information has a high accuracy in determining and identifying the distorted financial statements. Using this information, it is possible to get better acquainted with the methods of document distortion and to take necessary measures in order to control and prevent administrative violations at national and international levels. Given frequent occurrence of these violations, artificial intelligence models can be used to identify these papers.

sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the upstream oil and gas industry directly impact the environment. This industry faces significant social challenges and directly impacts the environment. Many Reputable international sustainability institutions organize sustainability awards. However, community conditions do not have a positive impact on sustainability practices. There are vari-ous serious violations related to sustainability, environmental pollution, multiple cases of cor-ruption, human rights, and other violations. In contrast, the companies receiving this award also received inspection findings of violations committed by The Audit Board of the Republic of In-donesia. This study uses critical discourse analysis that begins with phenomena related to viola-tions of sustainability reporting from scientific journals and other references using a systematic literature review approach over the last ten years. It produces a critical paradigm that is not val-ue-free, which is the basis for framing thought utilizing the theory of hegemony. The results of this study indicate that the upstream oil and gas industries are obliged to implement Corporate Social Responsibility (CSR) practices and Sustainability Reports (SR), has biased factors that are contrary to the sustainability concept and are not under the sustainability award based on evi-dence obtained from the stages of manuscript analysis with systematic literature review

The purpose of this study is to examine the relationship between the institutional investors which can affect financial performance for corporate sustainability on the income smoothing. Therefore, this study focus on the connection between the nature of stock rights and income smoothing in China. For this study, hypotheses were established on the relationship each state-controlled companies, income smoothing, and information equilibrium of individual investors, and empirical analysis was conducted through related variables. The analysis results are summarized in three categories as follows. First, this research finds that state-controlled firms (CONTs) prefer income smoothing activities compared to non-state-controlled firms for the long-term sustainable development of firms using data from 2011 to 2019. Second, this study found out that Institutional investors support the behavior of CONTs to smooth their earnings because this behavior is seen as an attempt by CONTs to convey valuable private information to other investors. Third, we was able to discover that institutional investors' monitoring effect is predominantly driven by pressure-resistant institutional investors. This research complements the lack of empirical research on income smoothing and enable to give a guideline that the type of stock rights is a critical key determinant of participation in income smoothing activities for stable growth and sustainability in the future.

The main aim of sustainable development is to ensure an intelligible and long-lasting balance between the economy, society, and the environment. Sustainable tourism could only be successful if the inter-relationships between all three dimensions are accepted. In the limited number of research analyses, the focus of the research is on competition between tourist countries and destinations. This study has used Game theory to analyze the competition applies time-series data in selected neighboring countries measure of a VAR-based spillover index, developed by [1] to investigate the time-varying relationship between tourism and Gross Domestic Product. Each country analyzed Vector Error Correction (VEC) and Granger analysis to explore the causal short and long-term tourism and use a sample that spans from 1997 to 2019. From the main results of Cholesky, the total spillover index is 59.0% between Russia and Mongolia which suggests a moderate interdependence among the four variables. Findings indicate that neither China nor Mongolia have a short-run influence on tourism development. China's inbound tourism is affected in the long run by Mongolia's inbound tourism but not vice versa can be explained by the fact that the number of tourists visiting Mongolia would include China in their travels.

Tree resin, which in addition to its widespread use in industry is also a macroergic component which has not yet been used for energy purposes. The main goal of this work is to determine the energy content of the resin of spruce, pine and larch and wood components – pulp and turpentine. The combustion heats of resin (MJ/kg) from each timber was determined calorimetrically. The energy values of tree resin (>38.0 MJ.kg-1) were 2.2 and 2.4 times higher than that of bleached and unbleached cellulose, the highest value was recorded for the turpentine (>39.0 MJ.kg-1). The best way of resin tapping is the America method, providing 5 kg resin ha-1 yr-1. The resin quantity tapped was raised at least 3 times applying stimulant, its production cost compared to other feedstocks was the cheapest. The tree resin can be applied as a good means to mitigate global warming and consequently dampen climate change. One tonne of tree resin burned instead of coal spares the atmosphere by 5.0 Mt CO2 since it is environmentally neutral. As resin heating values approach to the lower end of ones of liquid hydrocarbon fuels, greater efforts are needed to examine the most efficient energy use of resin.

The paper is a follow-up of a previous investigation and effort to develop the ontology of the smart city (Komninos, N., Bratsas, C., Kakderi, C., and Tsarchopoulos, P. "Smart city ontologies: Improving the effectiveness of smart city applications". Journal of Smart Cities, vol. 1(1), 1-17. https://www.komninos.eu/wp-content/uploads/2015/07/2015-Smart-City-Ontologies-Published.pdf). Since the publication of this article in 2015, research and literature on smart cities have evolved significantly, as have the technologies for digital spaces and applications that support city functions. These developments are reflected in the present form of the smart city ontology 2.0 we propose. It depicts the building blocks of the smart city ontology (technologies, structure, function, planning), and the object properties and data properties that connect structural blocks and classes. The aim of the SCO 2.0 is to provide a better understanding and description of the smart/intelligent city landscape; identify the main components and processes, the terms used to describe them, their definition and meaning; clarify key processes related to the integration of the different dimensions of the smart city, mainly the physical, social, and digital dimensions. The paper is accompanied by an owl file, developing the ontology through the editor Protégé.

The authors developed a wealth curve (bell curve) that can predict a group of individual’s wealth based on the crossover interaction effect of the average intelligence quotient (one's ability to perform, comprehend and learn) and emotional awareness (emotional ability to recognize and make sense of emotions). To move towards the right on the X-axis of the Kabir wealth curve (e.g. accumulate more wealth), individuals have to improve emotional awareness and choose a professional career path that lands higher income. Similarly, those facing social injustice can accumulate more wealth by improving emotional awareness, which will help them navigate challenging environments.

Growth benefits of high speed rail (HSR) for enterprises are not automatic, but require a buoyant local economy and a robust strategy. Against above background, main objectives of ex-ante case study have been to investigate local socio-economic and spatial impacts of proposed HSR project around Ahmedabad station area on Mumbai-Ahmedabad HSR corridor, analyze the opportunities and challenges of HSR development and draw policy implications. Qualitative research methodology has been used to elicit the perceptions and perspectives of randomly selected 43 small, medium and large enterprises. Data has been analyzed using descriptive statistics. The study reveals that HSR induced greater human interaction will activate local economy, improve business efficiency and generate employment. Frequent travels on business trips can influence enterprises decision to settle near HSR station for easy access and likely to promote realty development. The proposed HSR project should be developed in synergy with urban dynamics of cities in transition and metropolitan service cities. Poor public transport connectivity is likely to be a major challenge in improving HSR accessibility and enhancing overall impacts of HSR, which can be improved by developing an integrated urban transport system, for which cooperation of all stakeholders and coherence with firms’ strategies is essential.

Teacher burnout has been revealed to be one of the most common negative consequence of the COVID-19 pandemic The purpose of this study was to identify distinct psychological resources and burnout risk profiles of teachers and to examine their association with Kolb’s Educator Roles and the professional experience. Methods: The survey data were collected from 330 preschool and primary school (84 males, Mage = 38.3, SD = 9.14) teachers using a convenience sampling method. Results: The two-step cluster analysis revealed two distinct profiles. The first profile, ‘High psychological resources, no burnout risk’, was characterised by absent symptoms of burnout and increased levels of well-being, self-control, and positive emotionality. The second profile, ‘Moderate psychological resources, mild burnout’, was associated with medium levels of well-being, self-control and positive emotionality accompanied by mild burnout. Our findings highlighted that cluster 1 had a significantly higher score for the Facilitator role and cluster 2 for the Expert and Coach roles. In addition, teachers with less professional experience were more likely to belong to cluster 1, taking into account their good skills on digital literacy. Conclusions: These findings help to provide new insights into the explanation of teacher burnout and the design of intervention programmes.

Increasing the metacognitive abilities of chemistry students is an indisputable output of the teaching and learning process today. Collaborative problem based learning is a learning method that has been tested and proven to be applied, especially in Western countries in increasing the metacognitive abilities of students, but it is still very minimal applied in Asian countries, including Indonesia. Thus, this study was conducted to explore previous studies that examined collaborative problem-based learning in improving students' metacognitive abilities. The research design used in this study is a Systematic Literature Review with the requirements of the inclusion of articles on collaborative problem-based learning in improving the metacognitive abilities of chemistry students, accredited national and international publications between 2010 and 2020, full text, journal articles, and open access. The results of the exploration that were carried out found 102 articles, then the title and abstract were read into 20 articles, and 4 articles were read in full, which fulfilled all the stipulated inclusion requirements. The results of the systematic literature review conducted in this study provide empirical evidence of literacy that problem based learning improves the metacognitive abilities of chemistry students. However, most of research conducted still uses various instruments, which are not standardized and validated.

Diverse forms of artificial intelligence (AI in further text) are at the forefront of triggering digital security innovations, based on the threats that are arising in this post COVID world. On the one hand, companies are experiencing difficulty in dealing with security challenges with regard to a variety of issues ranging from system openness, decision making, quality control and web domain, just to mention a few. On the other hand, in the last decade, research has focused on security capabilities based on tools such as platform complacency, intelligent trees, modeling methods and outage management systems, in an effort to understanding the interplay between AI and those issues. The dependence on the emergence of AI in running industries and shaping the education, transports and health sectors is now well known in literature. AI is increasingly employed in managing data security across economic sectors. Thus, a literature review of AI and system secu-rity within the current digital society is opportune. This paper aims at identifying research trends in the field through a Systematic Bibliometric Literature Review (LRSB) of research on AI and system security. The review entails 77 articles published in Scopus® database, presenting up-to-date knowledge on the topic. The LRSB results were synthesized across current research subthemes. Findings are presented. The originality of the paper relies on its LRSB method, together with extant review of articles that have not been categorized so far. Implications for future re-search are suggested.

Supplier selection (SC) continues to be a crucial component in manufacturing procurement. Using the PLCC advantages generates revenue and lowers costs more than might be anticipated. Supplier selection (SC) product life cycle cost (SCPLCC) is an important consideration among corporations, SCPLCC problem has become associated with deciding how one supplier should be selected from possible alternatives. Past literature on this topic is limited. We try to close this gap in knowledge. In this study, we attempt to apply two types of goal programming, multiobjective linear programming and revised multichoice goal programming to develop a PLCC-based concept to solve the SCPLCC problem and construct a decision-making tool for application to a case of supply chain management in a Taiwanese light-emitting diode company in the high-tech industry. Our study main contribution Company managers can easily use the two approaches of the SCPLCC model with different parameters to solve SCPLCC model problems. Finally, we are comparing five models found RMCGP with weighted linear goal programming had an adequate effect for application to the PLCC concept for high-technology Company; this cloud makes company decision–makers focus on low PLCC and select a better supplier in sustainable supply chains development.

With increased participation in telework expected to continue, to support emerging hybrid work models in the aftermath of the Covid-19, it is important to consider the long-term impact this practice could have on sustainability outcomes. This paper describes a systematic review of 113 academic journal articles and identifies associations between telework and sustainability, explored by previous researchers. Those associations were categorized and discussed, based on their contributions to different United Nations Social Development Goals. Most of research was found to focus on countries classified as having a very high human development index status, and regions with a low, medium or high human development index, largely ignored. The SWOT matrix technique was used to illustrate the strengths and weaknesses identified in the current literature as well as threats and opportunities for future work. This can help to ensure policy coherence and that strategies to promote one outcome, such as economic productivity improvements, does not undermine another, such as improved health. Practical implications and potential research opportunities were identified across a range of SDG impact areas, including good health and well-being, gender equality, reduced inequality, climate mitigation, sustainable cities and resilient communities. On the whole, our impression is that increased rates of telework present an important opportunity to improve sustainability outcomes, however, it will be important that integrated and holistic policy is developed that mitigates key risks.

The Anthropocene has created a new cartography where various discursive levels are intertwined. It unites two fields of knowledge: geology and anthropology. In the 19th century, Romanticism challenged the separation between natural sciences and spirit sciences. With the Anthropocene a geological era is established, but with an epistemological dimension: environmental catastrophes are not a passive "object", they become an agent of social and political change. Images of the world (Weltbild) turn nature into an animated whole that challenges the dual vision: observer and observed. There is no nature without "observer", nor geology without anthropology. The Anthropocene modifies the foundations of our view of the world where we had excluded life. This is how concepts such as symbiogenesis, homeostasis, etc., which make visible and try to explain phenomena that are otherwise inexplicable. The Naturwissenschaft by J.W. Goethe is a point of support, with all these ideas that develop in the 20th century and anticipate the Anthropocene term of the 21th century. While the concepts of "belief" and "science" continue to be sharpened, rehabilitating "old quarrels" around anthropology, cosmology, theology, etc. The dignity of man is at stake.

Drawing on contextualization literature, this paper seeks to evaluate the impact of contextual theology from a Latin American perspective. Bevans' (2002) Praxis Model of contextual theology sets the conceptual framework used to evaluate the evangelical response to the sociopolitical crisis in Nicaragua. The case study provides an example of how Bevans’ Praxis Model can be applied by looking at the manner with which the evangelical and the catholic church have responded to the sociopolitical upheaval in Nicaragua. The literature on contextualization highlights how theologizing is inextricably tied to culture, that contextual theology is necessary to effectively communicate the truth of the Gospel in varying cultural contexts, and that the issues of syncretism and the plurality of theologies can be effectively addressed.

One of the key challenges of stock trading is the stock prices follow a random walk process, which is a special case of a stochastic process, and are highly sensitive to new information. A random walk process is difficult to predict in the short-term. Many linear process models that are being used to predict financial time series are structural models that provide an important decision boundary, albeit not adequately considering the correlation or causal effect of market sentiment on stock prices. This research seeks to increase the predictive capability of linear process models using the SPDR S\&P 500 ETF (SPY) and the CBOE Volatility (VIX) Index as a proxy for market sentiment. Three econometric models are considered to forecast SPY prices: (i) Auto-Regressive Integrated Moving Average (ARIMA), (ii) Generalized Auto Regressive Conditional Heteroskedasticity (GARCH), and (iii) Vector Autoregression (VAR). These models are integrated into two technical indicators, Bollinger Bands and Moving Average Convergence Divergence (MACD), focusing on forecast performance. The profitability of various algorithmic trading strategies is compared based on a combination of these two indicators. This research finds that linear process models that incorporate the VIX Index do not improve the performance of algorithmic trading strategies.

This study aimed to evaluate whether primary school classroom teachers reported changes in physical education teaching self-efficacy (SE-PE) and work engagement (WE) during the first COVID-19 wave. Six-hundred-twenty-two classroom teachers filled in an online questionnaire on SE-PE and WE, referring to before and during the lockdown, and on perceived digital competence. While controlling for perceived digital competence, a mixed between-within Repeated Measures Multivariate Analysis of Covariance (RM-MANCOVA) was performed, with a two-time (before vs. during the lockdown) and three age-categories (≤40 vs. 41-50 vs. ≥51 years) factorial design. The RM-MANCOVA revealed that perceived digital competence significantly adjusted teachers’ SE-PE and WE values (p<0.001). The analysis yielded a significant multivariate main effect by time (p< 0.001) and by time × age-categories (p=0.001). Follow-up univariate ANCOVA showed significant differences by time in teachers’ SE-PE (p<0.001) and WE (p < 0.001), with a reduction of both values from before to during the lockdown. A Bonferroni post hoc pairwise comparisons showed teachers’ SE-PE significantly decreased in all age categories (p<0.001). The present findings confirm the importance of promoting SE-PE among primary school teachers, regardless of the crisis due to the COVID-19 pandemic. Teachers’ self-efficacy and WE are essential to master the challenges of PE teaching.

As sustainability gains significance within Higher Education Institutions (HEIs) worldwide, the University of British Columbia (UBC) stands as one of the global champions of sustainability. In 2019, Times Higher Education ranked UBC as number one in the world for taking urgent action to combat climate change and its impacts and ranked one in Canada for making cities inclusive, safe, resilient, and sustainable. Over the years, UBC students have been instrumental to sustainability on the UBC campus by advocating for divestment, climate justice, and other sustainability commitments and projects in the university. Hence, this qualitative study examines students’ engagement with or their perception of the university’s sustainability programs and image. The study found that students acknowledged and commended the university’s sustainability efforts in teaching, research, providing sustainability-related opportunities for students, and in sustainability operations. However, students also addressed hesitation on the part of university administration in championing climate justice and bolder climate action. The conclusion is that continued support and engagement with students are critical for UBC to achieve its climate action plans and sustainability goals in general. The study contributes to the ongoing discourse on the influential role of young people and the youth climate movement in catalyzing ambitious global climate action at all levels.

The paper aims to illustrate the different roles that social sciences can play in the study of the energy transition. To this end, a scheme is developed that frames the relative position of the social sciences with respect to other disciplines (metaframe). Secondly, socialization is identified as a charismatic category capable of providing an original, typically sociological contribution to the complex and hesitant energy transition (masterframe)

People living in slums and other deprived areas in low- and middle-income country (LMIC) cities are under-represented in censuses, and subsequently in "top-down" gridded population estimates. Modelled gridded population data are a unique source of disaggregated population information to calculate local development indicators such as the Sustainable Development Goals (SDGs). This study evaluates if, and how, WorldPop-Global (WPG) -Unconstrained and -Constrained “top-down” datasets might be improved in a simulated realistic LMIC urban population by incorporating slum profile population counts into model training. We found that the WPG-Unconstrained model with or without slum training data grossly underestimated population in urban deprived areas while grossly overestimating population in rural areas. SDG 11.1.1, the percent of population living in slums, for example, was estimated to be 20% or less compared to a "true" value of 29.5%. The WPG-Constrained model, which included building auxiliary datasets, far more accurately estimated the population in all grid cells (including rural areas), and the inclusion of slum training data further improved estimates such that SDG 11.1.1 was estimated at 27.1% and 27.0%, respectively. Inclusion of building metrics and slum training data in “top-down” gridded population models can substantially improve grid cell-level accuracy in both urban and rural areas.

In this article we propose an application of humanitarian logistics theory to build a supportive framework for economic reactivation and pandemic management based on province vulnerability against COVID-19. The main research question is: which factors are related to COVID-19 mortality between Peruvian provinces? We conduct a spatial regression analysis to explore which factors determines the differences in COVID-19 cumulative mortality rates for 189 Peruvian provinces up to December 2020. The most vulnerable provinces are characterized by having low outcomes of long-run poverty and high population density. Low poverty means a high economic activity that leads to more deaths of COVID-19. There is a lack of supply of a set of relief goods defined as Pandemic Response and Recovery Supportive Goods and Services (PRRSGS). These goods must be delivered in order to mitigate the risk associated to COVID-19. A supportive framework for economic reactivation can be built based on regression results and a delivery strategy can be discussed according to the spatial patterns that we found for mortality rates.

This paper provides attempts to formalize Hayek’s theory of knowledge. It has been theoretically shown that exponential income distribution is a spontaneous order of the well-functioning market economy. We show that this theoretical result is supported by the empirical evidence from the United Kingdom and China. In particular, we empirically show how the income structure of China evolved towards an exponential distribution after the market-oriented economic reformation. Furthermore, we strictly prove that, if the income structure of an economy obeys an exponential distribution, the income summation over all households leads to an aggregate production function with Hicks-neutral-like technical progress, in which the technology factor is exactly equal to society’s information stock that is a result of combining all of decentralized decisions.

This paper summarizes the estimates of the total changes in sales, expenses, and income of participants of the horticulture research and extension programs at the Mississippi State University - Coastal Research and Extension Center for the past five years. Major items outline the estimation procedures for the past five years. The average annual values were used in estimating the total economic impacts of added gross sales, expenses, and incomes of participants in horticulture events. The cumulative total impacts reach $8.7 million in sales, 76 jobs, $1.4 million in labor income, $2.4 million in value-added, and $0.4 million in local, state, and federal taxes. In addition, the total willingness to pay for the horticulture program by the adult participants reached $1.8 million. In comparison, the annual public spending on the horticulture program averaged $1.4 million, creating additional substantial economic impacts to the region.

The rapid spread of COVID-19 worldwide was accompanied by intense fears, confusion, worries, anger and stress threatening people’s mental health. Unprecedented measures to slow down and prevent the transmission of COVID-19 have had various impacts on the population’s health behaviour and mental health. The main purpose of the present study is to investigate the lockdown’s effects on university students’ mental health in Romania. Based on a cross-sectional design, the survey data were collected from a sample of 722 participants (247 males; M = 21.1 years; SD ± 1.73). A path analysis was performed to verify the hypothesised direct and indirect effects included in the multiple mediation model. The findings showed a positive association between stress and boredom proneness, missing daily social interactions, spending more time on phone conversations and the increasing interest in following news about the pandemic. The path analysis revealed an excellent fit between the proposed multiple mediation model and the sample data. Boredom proneness and missing daily social interactions both affected stress, directly and indirectly, through more time spent on phone conversations. In addition, it was found that the increased interest in following news about the pan-demic mediated the relationship between boredom proneness and perceived stress. In terms of gender differences, our findings revealed that female students experienced significantly higher stress levels than male students, perceived to a greater extent the lack of daily social interactions and spent more time on phone conversations. Overall, the findings further extend the empirical evidence on university students’ mental health in the context of the COVID-19 pandemic. Therefore, universities need to organise support programmes focused on developing university students’ coping strategies to maintain their mental health even in adverse contexts.

Additive manufacturing (AM) has been the core area of sustainable manufacturing commonly recognized for its high efficiency in enabling cost-effective production towards sustainability. There are three models this research constituted: In Collection-Recycling-Manufacturing (CRM) model, technologies and processes are benchmarked followed by Business model that evaluates industrial key criteria. However, these are insufficient for AM to effectively play dominant role as the realization requires human factors such as multi-entities authorities, policy making and AM society to initiate and execute the plan. Strategy control model focuses on human-centric approaches such as demography, population control, policy, regulations, and management. It investigates each nation’s demography, and enables strategy, plan and control to relocate overcrowding population to rural areas. It also produces robust workforce to support AM and materials recycling through the appropriate applications. Through the construction of AM and materials recycling, strategy control model creates job opportunities for those unemployed people. It further builds infrastructure for the livelihood of new residents and supports AM home-based business (HBB).

We show that an exponential income distribution will emerge spontaneously in a peer-to-peer economic network that shares the publicly available technology. Based on this finding, we identify the exponential income distribution as the benchmark structure of the well-functioning market economy. However, a real market economy may deviate from the well-functioning market economy. We show that the deviation is partly reflected as the invalidity of exponential distribution in describing the super-low income class that involves unemployment. In this regard, we find, theoretically, that the lower-bound u of exponential income distribution has a linear relationship with (per capita) unemployment compensation. In this paper, we test this relationship for the United Kingdom from 2001 to 2015. Our empirical investigation confirms that the income structure of low and middle classes (about 90% of populations) in the United Kingdom exactly obeys exponential distribution, in which the lower-bound u is exactly in line with the evolution of unemployment compensation.

Reporting on CSR activities has become the essence of reporting for modern business entities. In this regard, particular attention is paid to public interest companies. Therefore, the following paper aims to answer the question of whether there are differences in the linguistic structure of the studied CSR reports in three selected industry indices on the Warsaw Stock Exchange (WSE) in Poland, i.e. WIG-energy index, WIG-fuel index, WIG-mining index and their relationship with the performance of selected companies. The study was conducted on a purposely selected sample of companies between 2013 and 2018. A total of 138 CSR reports and 138 annual separate financial statements prepared in accordance with international balance sheet law were collected. The study was carried out based on a panel regression model. It was found that CSR reports contained similar average percentages of parts of speech such as nouns and adjectives. When linking the economic performance of companies, expressed with selected indices, to the information on the implementation of CSR concepts, it was revealed that the results are more likely to describe business performance when it is satisfactory.

This study investigates optimal decisions in a green supply chain consisting of a manufacturer and a leading retailer considering the green marketing and fairness preferences of member firms. Four Stackelberg game decision models are constructed in which the manufacturer and the re-tailer engage in green marketing separately when the manufacturer has no and has fairness preferences. The impacts of fairness preferences and green marketing on the optimal decision in the green supply chain are comparatively analyzed. The study finds that member firms perform green marketing regardless of the presence or absence of fairness preferences and that such be-havior increases the wholesale price, retail price, and market demand of low-carbon products as well as the profits of member firms and the supply chain. A more interesting finding is that the profit growth of member firms and the supply chain due to the manufacturer’s green marketing is more pronounced than that due to the retailer’s green marketing. When the retailer and the manufacturer engage in conduct green marketing, the manufacturer's fairness preferences have different effects on the wholesale price, retail price, market demand, level of green marketing efforts, member enterprises and profits of supply chain. Therefore, firms should consider the impact of green marketing and fairness preferences to make pricing and performance decisions, so as to achieve efficient operation of the whole supply chain and avoid double marginal effects. Finally, the above conclusions are verified through numerical simulation, providing a reference for the decision-making of member firms in the green supply chain.

The rural population percentage decreased from 82.7% to 68.9% in 2011, even though there is an increase in the total rural population, which stands at 833.7 million, and the rural population were now more than three times compared to the population seven decades ago. Another observation is the decrease in cultivators percentage from 71.9% to 45.1 %, while agriculture labour increase from 28.1% to 54.9% during the same period. Despite the increase in irrigated land and net area sown, the average holdings' size under the farmers is continuously decreasing, and it requires a study to look into the reasons. The research probes the role of Minimum Support Price (MSP) in supporting farmers and measuring market price above MSP needed to help marginal and small farmers remain above the poverty level. It explains how different market rates above MSP have a different impact on different categories of agriculture landholding. The study works on developing a common model that relates the impact of MSP on different farmers categories. The model can be generalized to all crops and regions and useful in designing policies that focus on uplifting the income of agricultural farmers.

Background: The study assessed men’s role in the preparedness against emerging pandemic of Ebola Virus Disease in Ogun State, Nigeria. It examined the changes in men’s hygiene practices as response to the news of the outbreak of Ebola Virus Disease. Methods: The data were extracted from a 2015 Cross-Sectional Survey on wellness, knowledge, attitude and practices towards the control and prevention of Ebola Virus Disease. The respondents (466 male) in the main survey were selected using simple random sampling technique within two enumeration areas (EAs). Results: The results revealed high level of knowledge of EVD but over 70% were not aware of centre for EVD treatment, 60.2% believed they are not susceptible to EVD. The practice of handshaking reduced, eating of hunted animals decreased only marginally by 6.9% and washing with soap increased by 4%. Conclusion: The study provides helpful information for public health policy especially in terms of behavioral risk factors that are prone to Ebola virus infections or other communicable diseases. It emphasises regular hand washing with soap and sanitizing agents and recommended that availability of treatment centres and vaccines that can enhance effective response in curtailing further health emergencies.

Our study provides guidelines on how to build long-term customer relationship in the non-contract mechanism context. More specifically, the findings show that special, social, and core benefits influence calculative commitment, and operational and special benefits influence affective commitment. This study also supports that calculative and affective commitment play a crucial role in understanding multi-channel agencies’ loyalty. In sum, this study revealed that calculative and affective commitment can be considered as partial or full mediators in the relationship between RBs (relational benefits) and loyalty. This study not only contributed to the existing SET (social exchange theory) and RBs paradigm but also provided practical implications for food distribution management.

During the COVID-19 outbreak, most university courses have been offered on online platforms. A sudden shift from face-to-face classroom learning to online formats could influence the learning effectiveness of classes. This study aims to investigate differences in the learning effectiveness of online and face-to-face lecture courses. It also explores factors that impact the effectiveness of online instruction. These factors include interactions among learners, interactions between learners and the instructor, the quality of online platforms, learners’ ability to use devices and follow instructions, and learners’ situational challenges. The study participants were 261 university students at King Mongkut’s University of Technology Thonburi in Bangkok, Thailand. All participants were enrolled in at least one lecture course, such as history, humans and the environment, the environment and development, or general philosophy, during the 2019 academic year. A questionnaire was distributed to participants after they completed these courses in May 2020. Paired simple t-test analyses were used to compare the effectiveness of online and face-to-face classes, and a multiple regression analysis was used to identify factors that impact the learning effectiveness of online classes. The results show that online classes are less effective than face-to-face courses. The multiple regression analysis also revealed that the effectiveness of online learning was significantly impacted by learners’ ability to interact with classmates during class, their ability to interact with instructors after the class, the quality of online platforms, and disturbances or distractions in learners’ environments.

In recent years, land supply in Hong Kong has fallen sharply and fails to keep pace with the growth of population and number of households. Land shortage becomes urgent and dire. With the inadequate provision of residential land, housing supply is also adversely affected.Insufficient housing supply leads to surging property and rental price in the private market. According to the Rating and Valuation Department (RVD), the overall private domestic price index peaked in June 2017 at 336.1. Keen housing demand is also observed in the private rental market. RVD statistics showed that the domestic rental index also reached the peak at 183.6 in June 2017 and the vacancy rate of about 3.8% as at the end-2016, which is much lower than the average vacancy rate of 5% from 1996 to 2015 (Development Bureau, 2017).In addition, there is soaring housing demand in public housing. As at the end-December 2021, the average waiting time for general applicants was 5.7 years, which is nearly double of the Housing Authority’s target for providing the first flat offer to general applicants at around three years on average (Housing Authority, 2021). Identifying and securing sufficient land to meet both current and anticipated pressing housing demand becomes a key challenge of the government. In the light of this, the government has established a dedicated task force (Task Force on Land Supply) in September 2017 and appointed 30 professionals from different disciplines, such as planning, engineering, academia and think tank, to take a Marco-review on the land supply sources, look for feasible options as well as consider the pros and cons of various options. 18 land supply options were worked out for the public to make choices in the public engagement exercise. Among the 18 choices, the development area on the Periphery of Country Parks was regarded as one of the land supplies sources. This option does not only include the Hong Kong Housing Society’s studies on developing Two Pilot Areas on the Periphery of Tai Lam and Man On Shan Country Parks, but also include developing more areas on the periphery of Country Parks. The proposed option received overwhelming attention from the public and aroused debates in various perspectives. Its ecological value, recreational value, financial viability and even legitimacy were discussed. However, spatial analysis on the suitability of having residential development in Country Parks has not been conducted. Therefore, in this study, multi criteria GIS analysis is conducted to evaluate the geographic suitability of Hong Kong Country Parks for residential purpose with the consideration of various criteria.

Emergency Management has not developed in a cohesive or comprehensive manner. Differing terms are used to name identical concepts. A standard comprehensive doctrine for the important development of emergency management is needed. In this paper I explain a doctrinal framework for emergency management. The paper states a clear identification of the five dimensions, and each of their components, necessary to the informed practice of Emergency Management. Although emergencies vary in cause and severity, the process of Emergency Management necessary for optimal handling of these emergencies varies little. The “All Hazards Approach” to emergency management establishes and reinforces commonality in processes, procedures, planning templates and organizational structure. The three types of agencies associated with emergency management activities are discussed, including the subject matter agency, coordinating agency, and supporting agency. The four critical functions of emergency management are detailed, and include mitigation, preparedness, response, and recovery, often all carried out concurrently. The ten activities, and seven resources of emergency management are highlighted. There are many ways to represent the integration of these five dimensions, to ensure completeness, while ensuring clarity; the two most common are described. When experts in Emergency Management follow the doctrine, they can coordinate all those involved to be sure that all aspects of any hazard are considered, and that all organizations/agencies, functions, activities, and resources of Emergency Management are coordinated and optimally active. Following this process is the only way to ensure the best outcomes from any emergency.

This paper uses the spatial analysis software GeoDa as a tool, takes GRP (Gross regional product) of Sichuan Province in 2012 and 2018 as the dependent variable, and takes the city (autonomous prefecture) factor-driven, investment-driven and innovation-driven indicators as the dependent variable to explore the impact of innovation activities on regional economic development and the spatial distribution characteristics of regional economy. Through the comparison of the global correlation and local correlation, this paper explores the crux of the regional economic polarization and unbalanced development, and puts forward some measures to solve the existing economic development problems, such as cultivating and improving the regional industrial dependence, accelerating the regional transportation accessibility and convenience, and constructing the regional collaborative innovation system, So as to achieve the strategic goal of the construction of innovative Province in Sichuan Province.

In this study, I extend the Fama and French five-factor asset pricing model with a sixth factor, namely, carbon risk, to investigate its impact on equity returns. To measure carbon risk, a new factor ‘pollutant minus green,’ is developed using the difference between the weighted average returns of pollutant and green firms across 51 developed and emerging countries across four categories—North America, Europe, Emerging Markets, and the Asia Pacific. The results reveal that North America, Europe, and Asia Pacific markets have a carbon risk premium that gets eliminated in small-cap firms. The carbon risk factor is further tested in left-hand side (LHS) test asset portfolios and found to be more pronounced with size-effect anomaly; specifically, small stock firms report greater declining average returns because of more exposure than the mega-cap stocks to carbon dioxide emissions. Furthermore, size-effect anomaly prevails with profitability and investment factors across firms. Therefore, high profitability, as well as high investment small firms, show a greater decline than the big stock firms in average returns when their carbon dioxide emissions increase. The asset pricing model evaluation is carried out through the Gibbons, Ross, and Shanken test. The six-factor model directed at capturing carbon risk patterns in average equity returns performs better than the three-factor and five-factor models of Fama and French (1993 and 2015) in the majority of categories under 3x3 sorting and compete with both Fama and French model under 2x4x4 sorted LHS portfolios. The finding of this study offers various useful applications for investors, policymakers, brokers, corporations, governmental pollution abatement institutions, and other stakeholders who wish to obtain carbon risk premium.

This is a paper on Political Economic and Economic Policies into the European Green Deal framework and the Spanish recovery plan, with special attention to the tourism sector. First, there is a literature review, combining the scientific production with professional and institutional literature, to understand the topic development, from the former restrictive point to the current view at large. Second, it is offered a case study about the green jobs opportunity, according to wellbeing economics, for the Spanish tourism sector renewal. The paper provides valuable information to improve sectorial recovery plan, to coordinate the policymakers and the business managers and entrepreneurs.

The circular economy is an alternative paradigm whose purpose is the protection of the environment, the prevention of pollution and the growth of economic prosperity. This paper covers research which is qualitative in nature but has an exploratory scope through a documentary review, and includes proposals to promote sustainability. A more responsible consumption or use can be achieved by educating the user or consumer to return the product to production or repair through a collection service by way of reverse logistics (recovery of materials), followed by recycling or reuse of the product or its components to then offer these as recovered or recycled products on the market.

Over the past decade, China has witnessed fast-paced technological advancements in the media industry, as well as major shifts in the health agenda portrayed in the media. Therefore, a key starting point when discussing health communication lies in whether media attention and public attention towards health issues are structurally aligned, and to what extent the news media guide public attention. Based on data mined from 73,060 sets of the Baidu Search Index and Media Index on 20 terms covering different types of cancer from 2011 to 2020, the Granger test demonstrates that, in the last decade, public attention and media attention towards cancer in China has gone through two distinct phases. During the first phase, 2011-2015, Chinese news media still held the key in transferring the salience of issues on most cancer types to the public. In the second phase, from 2016-2020, public attention towards cancer has gradually diverged from media coverage, mirroring the imbalance and mismatch between the demand of active public and the supply of cancer information from news media. This study provides an overview of the dynamic transition on cancer issues in China over a ten-year span, along with descriptive results on public and media attention towards specific cancer types.

Based on 2010, 2013 and 2015 CGSS data, the impact of Internet use and social capital on the income gap among farmers in the past five years is assessed at three time points using the OLS method and a quantile regression method. The study finds that (1) the income gap among farmers increases continuously in the five-year period, while Internet use plays a positive impact on farmers’ income growth in all five quartiles; the coefficient differences are all significantly negative, indicating that Internet use plays a positive role in alleviating the income gap between high-income and low-income farmer subgroups, and (2) social capital plays a positive role in moderating the income gap among farmers and that Internet use by farmers expands the boundary of social capital, which in turn increases the income level of and alleviates the income gap among farmers.

Using the PLCC advantages generates revenue and lowers costs more than might be anticipated. It ensures better decisions by using a more perfect and practical assessment of revenues and costs. Although the supplier selection (SC) product life cycle cost (SCPLCC) is an important consideration among corporations, SCPLCC problem has become associated with deciding how one supplier should be selected from possible alternatives. In this study, we applied two types of goal programming, multiobjective linear programming and revised multichoice goal programming to develop a PLCC-based concept to solve the SCPLCC problem and construct a decision-making tool for application to a case of supply chain management in a Taiwanese light-emitting diode company in the high-tech industry. Our study main contribution Company managers can easily use the two approaches of the SCPLCC model with different parameters to solve SCPLCC model problems. Finally, we comparing five models found RMCGP with weighted linear goal programming had an adequate effect for application to the PLCC concept for high-technology company; this cloud make company decision–makers focus on low PLCC and select better supplier.

A more sustainable society and economy also implies a more sustainable behavior in the consumption of financial products. A possible change in focus can come from the demand side, so that more sustainable consumption of financial products have to go hand to hand with financial literacy. However, financial literacy, potential favoring of this sustainable behavior, is far from reaching an international consensus about its definition, object and scope. Two objectives are analyzed; the different interpretations of financial literacy in the academic literature, as well as its evolution and how, in what context and with what other concepts the term is used in social networks. Scientometric techniques and content analysis have been used to carry out a systematic review of literature and also NLP to analyze the comments on Social Networks. Critical moments are identified in the definition of financial literacy. Also ten sentiments are analyzed in social networks in wich positivity, trust, and anticipation predominate. Greater attention to this issue is necessary both from the private initiative and from public policies, so that financial literacy is an effective tool for a more sustainable behavior by consumers. Finally, a new definition is proposed based on our findings.

In this paper, the authors identified key elements important for circularity: (1) Background: The primary goal of circularity is to eliminate waste and to prove the constant use of resources. In the paper, we classify studies according to circular approaches. The authors identified main elements and classified them into categories important for circularity, starting with the managing and reducing waste and the recovery of resources; and ending with the circularity of material, and general circularity-related topics and presented scientific works dedicated to each of the above-mentioned categories. The authors analyzed several core elements from the first category aiming to investigate and connect different waste streams and provided a regression model; (2) Methods: The authors used a dynamic regression model to identify relationships among variables and selected the ones, which has an impact on the increase of biowaste. The research was delivered for the 27 European Union countries during the period between 2020 and 2019; (3) Conclusions: The authors indicated that the recycling rate of wasted electrical equipment in the previous year has an impact on the increase of recycling biowaste next year. This is explained as non-metallic spare parts of electronic equipment are used as biowaste for fuel production. And the separation process of the composites of electric equipment takes some time, on average the effect is evident in one year period.

The Nordic countries are practically always well positioned in the main international economic, social and sustainability indices and recommending the scientific literature that the variables that these indices intend to measure translate into sustainable economic growth, with this unprecedented empirical study we intend to verify through the ARDL methodology for space temporal 2004 -2018 if the maintenance of high scores in these indexes translates into effective economic growth. The ARDL methodology has the advantage of giving us short- and long-term coefficients. Using four of the main international indices, we conclude that for Nordic countries for economic growth, economic freedom is of no significance and business-friendly regulation is the most important variable. A fundamental discovery in our study (in which Granger's Causality complements the ARDL methodology) is that these countries have been able to adapt perfectly to the globalization process and that entrepreneurship has worked as an important contribution to the continued economic and social success of these countries, allowing them to continue to enjoy their “Nordic Welfare States” in these uncertain and troubled times. These variables have contributed to its economic and social sustainability.

A disaster wrecks those affected. It spares many in the affected areas, yet those spared may be indirectly impacted. Specific risks are often inherent within a social system or physical location, but they can also be created due to unavoidable natural or technological hazards. The consequences, however, can be similar in that they wreak havoc in communities and destroy economic systems. The analytical framework of deterrence and coping has ascertained beneficial in many circumstances, but a cost benefit calculation is a must to infer the feasibility of planning strategy and resource allocation. This study points to the Cost-Benefit Analysis (CBA) of flood management by District Disaster Management Kulgam. The assessment is established on secondary pooled data collected from administration offices, NGOs, published Journals, and local and national newspapers. It also characterised the strategy, the technique adopted, and the sources of flood damage cost information. The totalled benefits report for 78686.18 lakh of rupees, and that of total costs account for 2218.75lakh of rupees. The Benefit-Cost ratio greater than one (>1) indicates that Flood Management in District Kulgam was economically feasible and successfully governed. The State of Jammu and Kashmir put up with necessary prevention and administration measures to break the spell of devastation due to floods to significant status.

This paper aims to delve into how gender dimensions observed before, during and after a disaster, have been addressed in two internationally recognised frameworks developed for reducing risks of disasters: Hyogo Framework Action (2005-2015) and Sendai Framework for Disaster Risk Reduction (2015-2030). Building on a systematic review, we evaluate 33 scholarly peer-reviewed journal articles, including book chapters and websites in areas of gender, disaster risk reduction and vulnerability. This study documents a comparative picture of these two frameworks and shows the practical implications of the Sendai Framework for Disaster Risk Reduction (SFDRR) by addressing women’s empowerment in the light of their active participation in disaster risk reduction process. The findings of the study suggest that the frameworks have discussed the reduction of women’s socioeconomic vulnerabilities, as well as encouraged their empowerment. Comparing the two frameworks, it appears in the current study that there has been a significant gap in the existing literature that does not explicitly document comparing and contrasting features of a gender lens in the policy documents.

Given the increasing public interest in how ingredients are processed and the growing demand for organic food products, it is critical to understand consumers’ expectations about the process-related quality of organic products. Consumers perceive organic food to be nutritious, healthy and either natural or less processed, as they are afraid of the loss of nutrients and other natural properties of the food products. However, emerging food processing technologies might generate healthy and safe food options with nutritional quality properties. Simplified communication schemes might help to overcome this barrier. The main objective of this paper is to propose a working definition of "careful processing" for organic products and test its consistency while being used in scoring different processing methods by consumers. Results show that the proposed definition allows to consistently rate alternative processing methods. Consumers tend to score novel processing methods such as pulsed electric fields and microwave as less careful, supporting the idea that organic consumers want the least man-made interference with their food products. Results show that a simple but effective definition of careful processing may help consumers to distinguish further organic food products from conventional ones, no matter which communication scheme is used.

The fusion of "innovation theory" and "ecology" gave birth to a large number of studies on "innovation ecology", which mainly studies how to build an industrial ecological chain at the regional level, focusing on self-evolution, achieving ecological balance, and enabling the regional economy to take the path of sustainable innovation. This type of research borrows a lot of concepts from ecology, and very vividly describes the competition and cooperation relationships formed by various agents in the innovation system, laying a good foundation for qualitative analysis of the inherent dynamics of innovation development. However, many studies focus on the analogous description of ecosystems and economic systems, lacking scientifically and rigorously quantitative empirical research as a support. This paper uses network-based indicators such as degree, cluster coefficient, and betweenness centrality to measure the function and position of high-tech enterprises in the Z-Park in a business environment, so as to clarify the socio-economic meaning of the topological structure of the regional innovation system. On this basis, it provides theoretical references for regional innovation development and sustainable development policy formulation.

The novel coronavirus pneumonia epidemic is still raging around the world. Therefore, during the period of a global pandemic, maintaining the normal circulation of medicine and health fields is the key to fight against the epidemic. This paper based on relevant data such as the export volume of cross-border e-commerce in Hangzhou, China from 2015 to 2019, the article uses system dynamics modeling to explore the impact of overseas warehouse services on cross-border e-commerce export transactions. Studies have shown that the introduction of overseas warehouses has significantly improved customer satisfaction and improved the quality of cross-border logistics services, which has a positive impact on cross-border e-commerce export transactions. Through sensitivity analysis, it can be seen that under the same conditions, the efficiency of customs clearance has the greatest impact on overseas warehouse services. Therefore, when allocating various investments in overseas warehouses, you can favor the customs clearance process to enhance the competitiveness of the cross-border e-commerce market and provide a feasible experience for healthcare supplies export from cross-border e-commerce.

This article contributes to research on mental models and how they underpin decision policies. It proposes a framework for the joint use of mental models of dynamic systems and the theory of mental models initiated by Johnson–Laird and defines two types of errors: (1) misrepresentation of the system’s structure, and (2) failure to deploy relevant mental models of possibilities. We use a dynamic decision task based on Moxnes’ “reindeer experiment” to formulate three intuitive policies, their underlying mental models, and the reasoning, and evaluate the policies under varying initial conditions. Each of the policies generates problematic behaviors like dependance on initial conditions, underperformance because of flawed goal setting and oscillation due to leaving the delay in a feedback loop out of account. We identify errors of both types in the mental models and relate them to the behavioral problems. Limitations and questions for further research conclude the paper.

The doctoral defense is an important step in the doctoral journey and an essential requirement for obtaining the doctoral degree. Past research on the doctoral defense has focused solely on national practices. In this work, I investigate the potential link between the doctoral defense format based on its major and minor elements and the perception of the defense by the student. For this purpose, I first reviewed the different defense formats used internationally to extract the different elements of the doctoral defense, as well as the literature on students’ perceptions of the doctoral defense. Then, I carried out an international survey which received 297 responses, of which 204 completed surveys which I used for the analysis in this article. I first analyzed the outcomes of the survey using qualitative and quantitative methods, and then cross-correlated the outcomes of defense format to the outcomes of student perception. From this analysis, I observe that the defense elements that positively impact the students’ perception are: publication of the thesis before the defense, receiving committee feedback before the defense, knowing the recommendation of one or more committee members in advance, having the supervisor present in the audience or as part of the committee, using a dress code, and including a laudatio. The final conclusion of this work is threefold. The first conclusion is that the details of the defense format impact most the students’ perception. The second conclusion is that doctoral students on average value the defense as a positive experience. The third conclusion is that the defense format cannot influence two important aspects of how a student perceives the defense: the student’s inner life and lived experience during the defense, and the behavior of the committee members.

Today’s purchasing companies demand an advanced buyer equal of enactment from their supplier while the two parties maintain a respectful connection. Although the supplier selection (SC) product life cycle cost (SCPLCC) is an important consideration among corporations, SCPLCC problem has become associated with deciding how one supplier should be selected from possible alternatives. In this study, we applied two types of goal programming, multiobjective linear programming and revised multichoice goal programming to develop a PLCC-based concept to solve the SCPLCC problem and construct a decision-making tool for application to a case of supply chain management in a Taiwanese light-emitting diode company in the high-tech industry. Our study main contribution Company managers can easily use the two approaches of the SCPLCC model with different parameters to solve SCPLCC model problems. Finally, we comparing five models found RMCGP with weighted linear goal programming had an adequate effect for application to the PLCC concept for high-technology comapny; this cloud make company decision–makers focus on low PLCC and select better supplier.

The education system has become even more complex following the global pandemic, which saw face-to-face teaching transition to virtual teaching. To cope with this abrupt transition, it is essential that teachers had a sufficient level of digital teaching competence. This article aims to increase awareness of teachers' self-perception of their digital teaching competences in the educational field. Specifically, this study explores Spanish secondary school teachers’ knowledge and use of different ICT tools by evaluating their competence based on different areas proposed by The National Institute of Technology and Professional Development (Instituto Nacional de Tecnologías Educativas y de Formación del Profesorado, INTEF), Madrid, Spain. From the results of the questionnaires, we have determined that teachers consider themselves to have an upper intermediate level of digital teaching competence, although there are still shortcomings that need to be addressed in order to improve this level of competence, and its true integration in the teaching–learning process.

Health and wellness tourism should be particularly valued in the post-pandemic phase, as a stra-tegic product to enhance the population's well-being and quality of life indicators, at social, phys-ical, and environmental dimensions, with different proposals for specialized experiences that complement the destination's offer, positioning regions as health and wellness destinations. Thermal tourism should be encouraged, as a specific product, due to the innovation and diversi-fication observed in the services made available and the benefits recognized at different age levels of tourists and destinations communities. Considering the relevance of thermal springs and thermal tourists for tourism destinations image, positioning, and development, this research aims to identify the specific motivations of tourists to the practice of thermal tourism, to understand how the benefits that thermal tourists search for, and their sociodemographic profile influence the motivations, and how the motivations determine the travel characteristics. This research was de-veloped on the North and Centre of Portugal, for their relevance in the context of thermal springs and related tourism activities. To achieve the research objectives, a questionnaire survey was ap-plied to thermal tourists, through a non-probability by convenience sampling, using bivariate tests, such as Pearson’s chi-squared test, one-way ANOVA, and t-student. The results highlight that most respondents practiced thermal tourism due to leisure and relaxation benefits, such as the escape from daily stress, spend time with family, and being "pampered"; relaxation is the most valued motivation, followed by the search for psychological and physical wellbeing. The research found relations between the benefits expected by thermal tourists, and their travel characteristics such as the composition of the group, the general travel motivation, the thermal destination cho-sen, and the number of nights spent. In thermal tourism, new challenges emerge, demanding the development of strategies, products, and services responding to the needs of specific market segments.

The devastating COVID-19 pandemic forced academia to go virtual. Educational institutions around the world have stressed online learning programs in the aftermath of the pandemic. However, because of insufficient access to ICT, a substantial number of students failed to harness the opportunity of online learning. This study explores the latent digital divide exhibited during the COVID-19 pandemic while online learning activities are emphasized among Bangladeshi students. It also investigates the digital divide exposure and the significant underlying drivers of the divide. A cross-sectional survey was employed to collect quantitative data mixed with open-ended questions to collect qualitative information from the student community. The findings revealed that despite the majority of students have physical access to ICT but only 32.5% of students could attend online classes seamlessly, 34.1% of the students reported the data prices as the critical barrier, and 39.8% of students identified the poor network infrastructure is the significant barrier for them to participate in online learning activities. Although most students possess physical access to the device and the Internet, they face the first-level digital divide due to the quality of access and maintaining subscriptions. Consequently, they fail to take advantage of physical access, resulting in the third-level digital divide (Utility Gap) and submerging them into a digital divide cycle. This paper aimed to explore the underlying issues of the digital divide among Bangladeshi students to assist relevant stakeholders (e.g., the Bangladesh government, Educational Institutions, Researchers) in providing the necessary insights and theoretical understanding to arrange adequate support for students to undertake conducive online learning activities.

The concept of destination image is closely related to the brand image of the destination. A good image is a step in branding the destination. The image of the destination can be a primary, sec-ondary or global one, the latter incorporating the first two. The sustainability of a positive image of the destination is based on both a positive secondary image and a positive global image. The purpose of this research is to analyze separately the two types of images for a given tourist des-tination that has registered in recent years a remarkable increase in the number of visitors. The research is based on a questionnaire-based survey of a sample of 607 people. The collected data were processed with SPSS and the results show significant differences between the two types of images (secondary image and global image), a dangerous situation in the medium and long term for destination management. The nuances in the perception of the image of the destination on the two types of respondents (who experienced respectively who did not experience the destination) can be explained by the aggressive strategy of promoting the tourist destination, but inefficient strategy for younger age groups. The study allows the formulation of conclusions and measures to correct the situation.

^{We consider the collective pricing orders in a minimum supply chain that is composed of a monopolistic manufacturer and many retailers that belong to the same chain store firm. The retailers have the freedom to raise or lower the local price. The chain store firm sets up the commercial rules for local retail stores to maximize its total payoff. The monopolistic manufacturer firm controls the total quantity supplied for the market to achieve maximum benefits. We applied the two dimensional Ising model in statistical physics to map the collective distribution of microscopic strategy of local retailers into the macroscopic total payoff of the chain store firm. The local stores choose to raise the price or lower the price based their own mind when the supply in market surpasses the demand. When the supply in market is far less than the demand, the stores synchronously raise prices, even though a local store only have the incomplete information of their nearest neighboring supermarket. We find the critical equation for the balance point between the action of supplier and the action of chain store management based on game theory and statistical physics. The critical equation can identify the Nash equilibrium point of the non-cooperative game between the manufacturer and the chain-store seller, and reveal different levels of collective operations. This statistical physics method also holds for more complicate supply chains and economic systems.}

Abstract：This paper uses the balanced panel data from 29 provinces (autonomous regions and municipalities) in China for a total of 17 years from 2000 to 2016 as a research sample, and establishes an empirical model to examine the impact of environmental regulations and technological innovation on the quality of economic growth. Then this paper test technological innovation as a threshold variable, in which play a regulatory role. Taking the provincial balanced panel data as a research sample, a fixed effect model, a system GMM model, and a panel threshold model were established for empirical testing and the robustness test. Based on the empirical results, this article draws the following conclusions: from a national perspective, environmental regulations and technological innovation can significantly promote the quality of economic growth; from a regional perspective, there are regional differences in impact effects. Under the constraints of environmental regulations, the promotion effect of technological innovation on the quality of economic growth will be reduced; the impact of environmental regulation on the quality of economic growth will have a "threshold effect", and environmental regulation can significantly promote the quality of economic growth only after crossing the threshold and the threshold of technological innovation.

When in doubt, asking a peer can be very helpful. Students learn a lot of social strategies from peers. However, stated preference studies [Newman, 1993] have found that for elementary school students with math questions they prefer to ask the teacher. In this paper, we study revealed preferences instead of stated preferences. We analyze the behavior of fourth-grade students seeking face-to-face assistance while working on an online math platform. Students start by working independently on the platform before the teacher selects two or three tutors from among those who have answered 10 questions correctly. Each student is then able to choose between the teacher or one of these tutors when requesting assistance. We study the students’ preferences over 3 years, involving 88 fourth-grade classes, 2,700 students, 1,209 sessions with classmate tutors, and a total of 16,485 requests for help when there was an option to choose between a teacher or a classmate. We found that students prefer asking classmates for help 3 times more than asking their teachers when given the choice. Furthermore, this gap increases from the first to the second semester. We also found that students prefer to request help from classmates of the same sex and of higher academic performance. In this sense, students from the two highest tertiles sought help from classmates in the same two tertiles, and students from the medium tertile prefer to seek help from students of the highest tertile. However, students in the two lowest tertiles do not prefer asking for help from students from the top tertile more than from their own tertiles.

Over recent years globalisation has occasioned a dramatic rise in cross-cultural interactions – until this was disrupted by the COVID-19 pandemic (OECD 2018, Nelson & Luetz 2021). The ability to competently engage in a multicultural world is often considered the “literacy of the future” (UNESCO 2013, OECD 2018). Global interconnectedness has brought studies into intercultural competence to centre stage (UNDP 2004, Bissessar 2018, Nelson et al. 2019). This has increased the demand for cross-cultural education experiences that facilitate such learning. However, there is a dearth of empirical research into the issues and effects surrounding short-term cross-cultural educational experiences for adolescents. This mixed methods study extends previous research by looking specifically into what impact short-term cross-cultural experiences may have on the formation of intercultural competence and emotional intelligence of Australian high school students. This study used two instruments for measuring intercultural competence and emotional intelligence in a pre- and posttest quasi-experimental design (n=14), the GENE Scale and TEQ. Moreover, it conducted in-depth post experience qualitative interviews (n=7) that broadly followed a phenomenological paradigm of inquiry. The findings suggest that fully embodied cross-cultural immersive experiences offer benefits in areas of intercultural competence and emotional intelligence and can offer meaningful application in areas of current affairs. A greater understanding of the linkages between immersive cross-cultural experiences and intercultural competence offers prospects for policy makers, educators, pastoral carers, and other relevant stakeholders who might employ such experiential learning to foster more interculturally and interracially harmonious human relations.

Personalization, mobility, artificial intelligence, corporate life transferred to the world in social media - all these elements will shape corporate social media in the near future. It is necessary to consider what features and what standards of behaviour enterprises will have to meet in order to build an image in the world of social media and adapt to the preferences and requirements of the client. Corporate social media has been created to support clients in using various services, give them the possibility of easy communication without time and place barriers. Therefore, high-quality corporate social media profiles significantly affect trust in the company and can affect its reputation. Considering that the aim of the article is to examine the impact of social media on the image of the company, various exchanges of perception of the quality of corporate social media, the risks they bring for the company and the perception of them by customers, which gives the image, were examined. The results of empirical research indicate that the secu-rity, simplicity and variety of m-banking services have a significant impact on the perceived qu-ality, which in turn has a positive impact on reputation. The author proposed a methodology based on the Kano model and customer satisfaction in order to examine the declared needs and unspecified desires and divide them into different groups with different impact on consumer satisfaction. The study took the form of an original, universal questionnaire that can be used in other similar studies. The analysis included 861 correctly completed questionnaires, and the ob-tained results were included in the management's action plans after their submission. Enterpri-ses expressed their interest that the measures taken should be reviewed after one to two years.

This research has critically argued that a vigilant combination of flexibility and certainty in spatial planning can bring about the most optimum planning outcomes. Therefore, to reproachfully evaluate the core argument, this research has tried to empirically respond to the research question of which balance of government intervention and market freedom produces the optimal economic, social and spatial outcomes. This research question has been further translated into an associated central hypothesis i.e., a hybrid planning system with an optimal balance between discretionary and regulatory planning approach can bring about the desired economic, social, and spatial outcomes.

The Open Access (OA) publishing model that is based on article processing charges (APC) is often associated with the potential for more transparency regarding the expenditures for publications. However, the extent to which transparency can be achieved depends not least on the completeness of data in APC monitoring systems. This article investigates two blind spots of the largest collection of APC payment information, OpenAPC. It aims to identify likely APC-liable publications for German universities that contribute to this system and for those that do not provide data to it. The calculation combines data from Web of Science, the ISSN-Gold-OA-list and OpenAPC. The results show that for the group of universities contributing to the monitoring system, more than half of the APC payments are not covered by it and the average payments for non-covered APCs is higher than for APCs covered by the system. In addition, the group of universities that does not contribute to OpenAPC accounts for two thirds of the number of APC-liable publications recorded for contributing universities. Regarding the size of these blind spots, the value of the monitoring system is limited at present.

This paper describes a research project carried out in an Italian public school to assess whether parents were willing to take part in food procurement decisions, as well as their ability to accurately predict what foods children would pick at school lunch and their propensity to support sustainable food choices made by the school. The methodology included a questionnaire to 500 parents and an in-depth study of 138 child/parent pairs. The study comprised: (i) presentation of an innovative recipe in the weekly menu of the school canteen; (ii) meal observations of children’s intake at school lunch during the week of the menu modification; (iii) collection of both parents’ and children’s reports on their choices of recipes from the modified weekly menu. The results are commented in light of two important changes that have recently affected Italian public school food procurement: the opening of school canteens to lunches brought from home and the measures adopted since 2020 to contain the Covid-19 pandemic. Both events go in the direction of delegating to parents the multifaceted role of the school in the food arena. The article concludes that the results of the study should discourage this approach.

The aim of this study is to investigate “resource portfolios” and total capital, as well as the degree of those resources capitalization, which representatives of different social classes in the modern Latvia have at their disposal. The amount and structure of “resource portfolio” and total capital of different social classes studied using the resource-asset-capital approach. The article presents results of the sociological survey of social stratification in modern Latvia on the example of its one region – Latgale (2019, n = 798, representative sample of the adult population), identifying social classes based on two objective (income and education) and one subjective (self-identification of respondents) criteria. Based on the example of the lower working class and the middle class, the authors proved that representatives of these polar social classes have a total capital of different amount, which is determined by two main reasons: 1) the lower working class has statistically significantly smaller “resource portfolio” than the middle class; 2) the lower working class is not so successful as the middle class in activating the resources at their disposal, turning them into their capital. These statistically significant two-level differences have to be considered when pursuing social policies on reducing differences between social classes.

The worldwide number of migrants has had a rapid increase during the last fifteen years. Despite the extensive research studies that elucidate the increase in migrants' recipient countries, we know little about the relationship between the climate factors and human mobility in the countries of origin. Hence, this study focuses on the effects of weather and the propensity of individuals to leave a territory by measuring the importance of rain precipitation or the lack of it in one of the critical food corridors of Central America, formed by El Salvador, Honduras, and Guatemala. To study the mobility process, we develop a stochastic frontier model; the main result shows a greater propensity to migrate when there is a significant drought event in the place of origin. Some other factors that motivate people to leave their homeland are the effect of other climate events measured through the control system (ENSO), homicide levels, economic performance, and exchange rate. The findings allow differentiating between drought and excess precipitation on a population and mobility to other territories. In addition, these results permit us to derive observable implications of the different effects of flooding and drought and create public policies of prevention, mitigation, and resilience.

The rate of fires, and particularly residential-fires, is a serious concern in industrialized countries. However, there is considerable uncertainty regarding the reported numbers of residential-fire incidents as official figures are based on fires reported to fire response agencies only. This population-based study aims to quantify the total number of residential-fire incidents regardless of reporting status. The cohort comprised linked person-level data from Fire and Rescue New South Wales (FRNSW) and health system and death records. It includes all persons residing at a residential address in New South Wales, Australia, that experienced a fire between 1 January 2005 – 31 December 2014. Capture-Recapture method was used to estimate the underreporting number of residential fire-related incidents. Over the study period, 43,707 residential-fire incidents were reported to FRNSW and there were 2,795 residential fire-related health service utilization of which 2,380 were not reported. Using Capture-Recapture method, the total number of residential-fire incidents was estimated at 267,815 to 319,719 which is more than six times the official records. This study found that 15% of residential-fire incidents that were identified in health administrative dataset were reported. The residential-fire incidents that were not reported occurred mainly in socio-economically disadvantaged areas among the males and adults.

The purpose of this study is to examine the connection between economic growth and unemployment in Liberia between 2001 and 2019. The unit root test and the Augmented Dickey-Fuller (ADF) Co-integration test were used to examine the relationship between unemployment and GDP. The Auto Regressive Distribution Lag (ARDL) bounds test is used to determine if the variables are linked in the long run. According to the results of the ARDL model, there is no long-run relationship between unemployment and economic growth. This study' results have particularly important policy implications for Liberian economic authorities. In both the long and medium term, the observational results showed no meaningful relationship between unemployment and economic growth. The Liberian government should direct its spending toward activities that directly and indirectly promote the creation of employment and decent jobs, a conducive environment and flexible labor market policies or legislation that are not impediments to job creation, and finally, the government should prioritize labor intensive industries.

There is consensus over the fact that urban green areas contribute to the quality of life of their inhabitants. So, efficient city management must assess whether the population has access to green areas and their quality in relation to vegetation, facilities or furnishings, for example. Therefore, the objective set is to establish the environmental justice of urban parks in Tarragona (Spain) by developing a Park Quality Index (PQI) and the sociodemographic characteristics (level of studies, Human Development Index [HDI], home sale and rental prices) of the population living within 300 metres of a park. To prepare this, a GIS-integrated Multi-Criteria Evaluation (MCE) has been produced. The results show that the green areas have low accessibility and availability and that most parks obtain an average-low PQI, with the best- valued aspect being the vegetation and the worst the facilities. As for the degree of environmental justice, a casual relationship emerges between the PQI and the indicators used. The average value of the home sale prices is the one that shows the greatest correlation. These results can be used together with participatory procedures as a basis for identifying places with greater inequality, and for selecting the more effective actions that enable increasing environmental justice with respect to green areas.

Cash holding is important for Chinese manufacturing firms coping with the increasing cost of financing and stiff market conditions. This study examines the impact of cash holding on the firm value of Chinese manufacturing firms. We find evidence that a non-linear relationship exists between cash holding and firm value in manufacturing firms of China. The study reveals that financially constrained firms having a higher level of cash holding negatively affects the firm value, while the unconstrained firms having a lower level of cash holding positively influences the firm value. Finally, this research is enriched by adopting the novel measure of managerial op-timism and reveals the interactive role of cash holding and optimism on firm value. The study concludes that managerial optimism influences the firm’s cash holding decisions and this is more costly for unconstrained firms.

An introductory course of Arka Dhyana, also known as Intuitive Meditation (IM), consisting of five sessions, was offered to an international audience via Zoom technology. Participants were shown how to connect to their deeper self, essence or soul by bringing their I-ego-awareness from the thinking mind, often associated with the frontal part of the brain, to 19 energetic stations in the body including the heart centre. In this limited study, evaluation was both process and outcome orientated and included HeartMath (HM) Inner Balance or emWave2 electronic technology to measure mean coherence and achievement before and after each session. A highly significant increase in both coherence and achievement in six participants was found, which was also reflected in a reported increase in wellbeing related to feelings in qualitative statements indicating changes in levels of consciousness and individual transformative experiences as predicted by the Theory of the Six Main Levels of Consciousness.