A semi-structured interview (SSI) is one of the essential tools in conduction qualitative research. This essay draws upon the pros and cons of applying semi-structured interviews (SSI) in the qualitative research method. Moreover, the challenges of SSI during the coronavirus pandemic are critically discussed to provide plausible recommendations.

This study examined the economics of Philippine Lime or Calamansi production in selected Cities and Municipalities in Nueva Ecija, Philippines. The study was conducted within the rural farming households' framework, which constitutes the Philippine agricultural sector's backbone, producing about 5.8 percent of the total national agricultural output with the Central Luzon area, including the portion of the locale of the study. Using quota sampling, data collected from 50 selected calamansi grower- farmers from top 5 producing area in Nueva Ecija, the study measured the profitability of and the production efficiency of calamansi production in the area. Using a formal interview schedule, primary data was obtained from the sampled farming households. The study revealed that the typical calamansi farmer in the area as reflected in the instrument, thirty-two (32) or 64% which covers the majority of the respondents claimed that they fully owned the land they cultivated. Calamansi yield depends on its age as well. Fertilizer was found to harm output. Majority of them shared the same production and post–production practices, though a slight difference in terms of labor cost was observed. There were some who were already in the industry for quite a long time and learned other farming techniques and practices different from the conventional and were proven effective. For better efficiency, the land area cultivated, the farmers' educational status, accessibility to credit facility, and development of the rural areas and farmers' contact with the extension agents are some of the key issues to address. The local government in cities and municipalities may engage in an intensive campaign in encouraging capitalists to form cooperatives, processing and manufacturing houses to produce calamansi juice and other valuable products out of the calamansi fruit.

With COVID-19 vaccines slowly being rolled out in many countries, it is important to understand the public’s acceptance of being vaccinated. This study aims to study the willingness and motivations among residents of the cities of Caloocan, Malabon, and Navotas, Philippines to be vaccinated against COVID-19. Based on an online survey of 137 respondents, who willingly participated in the study, 71% will take a COVID-19 vaccine if it becomes available, with similar rates among respondents from Caloocan (82%), Malabon (83 %), and Navotas (81%). If a vaccine is proven safe and effective, more respondents (82%) will take a COVID-19 vaccine. Furthermore, safety against COVID-19 as well as the safety and effectiveness of vaccines are the primary factors why respondents are willing or unwilling to get a vaccine. The results highlight the need for effective messaging that promotes COVID-19 vaccination, with emphasis on the safety and effectiveness of the vaccine, and its benefits to the public, especially that the vaccines that will be delivered in the country in the next few months are not the most preferred brands by the respondents.

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.

In January 2020, the World Health Organization declared a public health emergency and announced a new coronavirus disease (COVID-19), which would later go on to be declared as a pandemic, changing the global sphere and placing the economies of almost all countries under heavy stress. The airline industry, that had just begun recovering after facing crises one after another in the last two decades, from early 2000 due to 9/11, to the global financial crisis later, is now oce again facing an enormous challenge of closed borders and greater lockdowns due to the pandemic. Borders are closed, with very few planes are in the air, while the rest are grounded. The purpose of this paper is to give a conceptual understanding of the current pandemic situation and its consequences on the airline industry. The paper takes a unique perspective of human resource management (HRM) that is rarely used in the airline industry.

This study set out to determine the effect of Tertiary Education Tax Fund (TETFUND) on management in Nigerian tertiary education. Specifically, the study sought to determine whether ETF fund allocations to Nigerian Tertiary Institutions significantly affect the enrollment ratio to Nigerian Tertiary Institutions in Nigeria. The hypothesis was formulated in line with the objectives of the study. Survey and Time series research design were adopted. Data were obtained from National Bureau of Statistics by use of financial ratios and tested using regression analysis with aid of SPSS statistical package version 20.0. Based on the analysis, the study found that ETF fund allocations to Nigerian Tertiary Institutions have no correlation with the enrollment ratio of Nigerian Tertiary Institutions. Based on the findings, the study recommends that to the intervention agency to achieve meaningful on its constituents fund allocations should commensurate with enrolment ratio of tertiary institutions in Nigeria.

The paper makes a critical assessment of urban development in Nigeria against the backdrop of a rapidly changing population and growth rate. The Authors interrogated the effects of development control- mechanisms through the lenses of identified social anomalies in three selected pilot cities of Nigeria (Kaduna, Abuja FCT, and Lagos). Thematic areas examined include, the state of critical infrastructure, population dynamics, urban sprawl, city polarization, transportation, waste management systems, security/crime and economics. The Authors identified structural transformation of three Nigerian cities with focus on the causes and attendant consequences on urban development. The study found that urban growth has over-stretched the state of critical infrastructure in the cities and the mechanisms of development control seem ineffective in stemming unregulated growth, compromises and unplanned ‘development’. The paper noted that the impact of these developments has overstretched the state of critical infrastructure with far-reaching consequences. The authors conclude with some recommendations for strategic planning and sustainable development strategies aimed at mitigating the problems of urban development in Nigeria.

There are many modern and traditional methods in valuing the performance of the company among them EVA, CVA are modern methods where as EPS, ROI, ROE etc. are some of the traditional methods. modern and traditional methods are not only used to check the performance of a company but it also used in investment decisions by the investors. Stern Stewart, managing partner of M/s Stern Stewart & Co. introduced a modified concept of economic profit in 1990 in the name of Economic Value Added (EVA) as measure of business performance and CVA is only a cash consideration in EVA. In this paper an attempt is made to study which method is used by the investors while taking the investment decisions i.e. traditional methods are modern methods. 100 respondents (Investors) are questioned and collected their views, we are assuming that there is no impact of traditional or modern methods while taking investment decisions by the investors.

Understanding tourist behaviour during and after major tourism crises is essential to help destinations recover. The COVID-19 pandemic, a period of uncertainty and risk, makes it relevant to assess factors that influence travel intentions. There has been little research on tourist behaviour during health crises and, in particular, on perceived health risk and uncertainty effects on travel intentions. This study was carried out during the first months of the pandemic in Brazil and aims to investigate the role of health risk perception and intolerance of uncertainty on travel intentions for 2020 and 2021. We applied an online survey to 1,150 Brazilian participants from March to May of 2020. Our findings indicate that perceived COVID-19 severity, perceived probability of contracting it, and expected pandemic duration are significant predictors of travel intentions for both years. This paper sheds new light on tourist behaviour in the context of global health crises.

Philippine Lime or Calamansi is considered one of the Philippine high-value crops in Nueva Ecija province. This article presents some issues and problems of the calamansi industry in terms of marketing. The study used a descriptive survey of 56 farm-owners or calamansi growers. Findings revealed that lime production could be a stable income source if the growers can provide the necessary production inputs on a sustainable basis. Calamansi farmers in the province some often confronted with the following problems: the high cost of farm inputs, price fluctuations, price manipulation of big-time traders, and other intermediaries. The study also found out that the existing actors in the chain were limited to growers, laborers, agri-supply shops, nursery owners, intermediaries, and traders. In terms of trading, there is a high degree of competition among traders in the market. The findings and results from this study may have important factors in developing and designing effective agricultural marketing program and startegic development plan by the authorities in the region.

Philippine Lime or Calamansi is considered one of the Philippine high-value crops in Nueva Ecija province. This article presents some issues and problems of the calamansi industry in terms of marketing. The study used a descriptive survey of 56 farm-owners or calamansi growers. Findings revealed that lime production could be a stable income source if the growers can provide the necessary production inputs on a sustainable basis. Calamansi farmers in the province some often confronted with the following problems: the high cost of farm inputs, price fluctuations, price manipulation of big-time traders, and other intermediaries. The study also found out that the existing actors in the chain were limited to growers, laborers, agri-supply shops, nursery owners, intermediaries, and traders. In terms of trading, there is a high degree of competition among traders in the market. The findings and results from this study may have important factors in developing and designing effective agricultural marketing program and strategic development plan by the authorities in the region.

In 2019, Chinese government implemented the first round of National Centralized Drug Procurement (NCDP) pilot (so-called "4+7" policy) in mainland China, achieved a prominent price reduction of 52% on average for 25 bidding winning products. Under cross-price elasticity theory, the price behavior of pharmaceutical enterprises for policy-related drugs might change. This study used drug purchasing data from the Centralized Drug Procurement Survey in Shenzhen 2019, and applied single-group Interruption Time Series (ITS) design to examine the impact of "4+7" policy on the drug price index (DPI) of policy-related drugs. The ITS analysis showed that the DPI of winning (-0.183 per month, p<0.0001) and non-winning (-0.034 per month, p=0.046) products significantly decreased after the implementation of "4+7" policy. No significant difference was found for the immediate change of DPI for alternative drugs (p=0.537), while a significant decrease in change trend was detected in the post-"4+7" policy period (-0.003 per month, p=0.014). The DPI of the overall policy-related drugs significantly decreased (-0.261 per month, p<0.0001) after "4+7" policy. These findings indicate that the price behavior of pharmaceutical enterprises changed under NCDP policy, while the price linkage effect is still limited. It is necessary to further expand the scope of centralized purchased drugs and strengthen the monitoring of related drugs regarding price change and consumption structure.

The aim of this cross-country research is to examine how the profit and loss sharing mudarabah investment deposits are classified and disclosed in the financial statement of Islamic banks. The cross-country study examined the financial statements of fifty-one fully-fledged Islamic banks. The results of the data analysis show that Islamic banks disclose the mudarabah investment account in different ways. The absence of standardized disclosure for mudarabah investment deposit confuses the stakeholders. This research suggests to the regulators to fully or partially adopt the AAOIFI standards specifically for Islamic financial institutions.

This study presents an in–depth analysis and strategic planning techniques for approaching a situation or achieving progress related to information technology services of Nueva Ecija University of Science and Technology, particularly the San Isidro Campus. As an educational organization and one in the region excellence providers in education, the University has so much vital information to manage and services to offer to provide the student's needs through the Management Information System department, application of IT services as a competing instrument to combat tedious tasks such as online admission, grade release, enrollment information, and online learning, university announcement, and possible students’ internship. The objective of this study is to determine the influence of information technology in day–to–day activities of the organization and strategy applied to streamline processes more conveniently. The researchers develop a conceptual model that would analyze the IT services' impact by identifying its strengths, weaknesses, opportunities, and threats and cleverly act on it using the TOWS Matrix in generating strategic decisions. The overall results were beneficial to the University and MIS as a basis for formulating competitive strategies and integrating it in an extended development plan.

Academic failure, low attendance, financial difficulties, and mental illness are some of the major reasons most students drop out of high schools. We investigated how high school dropout risk is affected by socioeconomic, demographic, and institutional characteristics. Therefore, research design is composed of a literature review, Questionnaire surveys by interviewing each student. Besides, the analysis and statistical modelling, the Logistic Regression method was used. The results show that academic performance, job, lack of interest and low learning ability were the significant individual characteristics that affect the high school dropout. Moreover, parental characteristics, including financial condition, lack of awareness, and education, are significant factors associated with high school dropout rates. Some other related factors, such as adaptability and influence of the peer groups, abandoning school by siblings, and extra responsibility at home and a joint family system, are also some notable factors that significantly affect the dropout rate in schools Malakand District of KP province. This research study delivered the results that contribute to the literature in education to identify different factors like student's own, parental, institutional, and household characteristics, which affect a student being a dropout from high school in Malakand district Pakistan.

South Africa has an abundant heritage of valuable indigenous plants with recognized medicinal value. The reported critical over-harvesting of wild populations is considered an urgent issue for biodiversity conservation. Growing demand for therapeutic products from indigenous medicinal plants have led to increased interest in its cultivation. Cultivation of these indigenous medicinal plants represent a viable option for improving smallholder farmers’ livelihoods, as well as sustaining the availability of these resources for future generations. Serious bottlenecks however exists for subsistent farmers in the cultivation of these valuable plants. It was pertinent to probe whether the cultivation of medicinal plants provide feasible solutions to rural poverty, while effectively conserving threatened indigenous biodiversity. The paper employed a comprehensive review of existing literature to explore relevant issues constraining smallholder farmers from involvement in a potentially lucrative medicinal plants value-chain. Findings indicate challenges such as inadequate domestication of valuable plants species, continued over-harvesting from wild populations, poor knowledge of required agronomic practices, low efficacy perception regarding derivatives from cultivated plants, among a multitude of others. These constraints exists alongside the conservation-oriented strategy driven by international conservation agencies and wholly adopted by the South African government. Recommendations to improve smallholder involvement in the cultivation of medicinal plants include support to research and extension, targeted inducement to smallholders, contracting and off-take agreements, aimed at promoting an alternative poverty-alleviation-focused economic development strategy. The review adds to the conceptual discourse related to plant diversity, resource conservation, poverty alleviation and economic development within the medicinal plants value-chain.

Bank crisis can mostly be traced to a decrease in the value of bank assets. Banks are vulnerable to a number of risks. This happens in one or a combination of the following incidences; when loans turn bad and cease to perform (credit risk), when there are excess withdrawals over available funds (liquidity risk) and rising interest rates (interest rate risk). Bad credit management, market inefficiencies and operational risk, among a host others can trigger panic withdrawals by depositors with a sense of insecurity emanating from the fear of loss of investment. In fact, the failure of Barings Bank and Lehman Brothers Holdings Inc was attributable to varied factors spanning from non-monitoring of employee activities, management’s involvement in dubious accounting practices, unethical business practices by management, over indulging in risky and unsecured derivative trade. To guide against similar bank collapse in the near future, there should be an enhanced communication among international regulators and authorities that exercise oversight responsibilities on the security market. National bankruptcy laws should be invoked to forestall liquidity crisis so as to prevent freezing of margins and positions of solvent customers.

Being a combination of the conference call, talkback radio, audio podcast, and an online video chat, Clubhouse is a new social networking app that gained over 10 million users and over $100 in valuation in just 8 months. Unlike other social networks, it offers a real-time streaming audio chat that does not ask users to share any unnecessary information like exchanging text messages, conducting video calls, or sharing photos. Instead, Clubhouse users can listen to real-time conversations, contribute to these conversations and create their own conversations for the others to listen and to interact with. Often nicknamed a “Silicon Valley’s hottest start-up”, Clubhouse positions itself as an “exclusive” and “alternative” social network that attracts various celebrities and people who just want to talk to each other. Launched in March 2020, amidst the COVID-19 pandemic with its social distancing and lockdowns, Clubhouse offered its users a space for the digital group psychotherapy where people could solve their problems by talking them through with strangers. However, it is unclear what is going to happen to this new social network in the post-pandemic world after all of its hype eventually evaporates. This paper discusses the possible underlying motives for the Clubhouse creation and its real purposes. Moreover, it looks at the three possible scenarios of its further development.

In this study, the author proposes to evaluate the effect of sales growth, Receivable Turnover and operating cash flow on the liquidity of PT. Unilever Indonesia Plc. The research method used is descriptive method with a quantitative approach. In this statement, the population used in this study is the financial statement data from PT. Unilever Indonesia Plc. from 2010 to 2018, the technique of determining the sampling uses Purposive Sampling. This research data uses secondary data from PT. Unilever Indonesia Plc financial statements from 2010 to 2018. All data sources were obtained from the website of the Indonesia Stock Exchange at https://www.idx.co.id, the company's website and Google search. Our analysis reveals that sales growth and accounts receivable turnover from PT. Unilever Indonesia Plc. has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has an influence on the Liquidity of PT Unilever Indonesia Plc. This means the ups and downs of the value of sales and accounts receivable turnover of a company has no influence on the liquidity of PT. Unilever Indonesia Plc, while operating cash flow has increased or decreased has an influence on the liquidity of PT Unilever Indonesia Plc. The value of sales growth, accounts receivable turnover and operating cash flow can explain the liquidity of PT Unilever Indonesia Plc. by 78%, while 22% is explained by other factors which are not included in this study.

(1) Background: AI technology has been deeply applied to online shopping platform to provide more accurate and personalized services for consumers. It is of great significance to study the different functional experience of AI for consumers to improve the current application status of AI technology.(2)Method: Based on the "S-O-R" model, this study divided the AI technology expe-rienced by the consumers of online shopping platform into accuracy, insight and interaction experience. Takes the perceived value as the mediating variable from the prospect of perceived utility value and perceived hedonic value. This article use empirical research method to analyze the effect of three dimensions of online shopping AI experience to research the internal influence mechanism of consumers purchase intention. (3) Results:① The accuracy, insight and interaction experience of AI marketing technology have a significant positive impact on consumers' per-ceived utility value and hedonic value respectively; ②Both of the perceived utility value and perceived hedonic value obtained by AI technology experience can promote the formation of consumers' purchase intention; ③ The perceived hedonic value was better than perceived utility value to promote the consumers' purchase intention; ④The results of multi group analysis show that some younger and less experiences consumers groups prefer the pleasure experience such as shopping desire stimulation, shopping process relaxation and pleasure that AI marketing brought. However, utilitarian value cannot promote this kind of consumers' purchase intention. (4) Con-clusions: Perceived utility value and perceived hedonic value can be the intermediary between AI technology and consumers' purchase intention.

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.

The business planning process can be considered as a strategic phase of any business. Given that the business plan is a management accounting tool, there are countless approaches that can be adopted to prepare it since there is no legal requirement, as opposed to obligations relating to financial accounting. However, in general, every business plan consists of a numerical part (budget) and a narrative part. In this research, the author highlights, on the basis of experiences and commonly used theories, a standard process that can be adaptable to the business plan of any type of activity. The use of big data is highlighted as an essential part of feeding the data of almost all the steps of the budget. The author then manages to determine a generally applicable standard process, indicating all the data necessary to prepare an accurate and reliable business plan. A case study will provide adequate support to the demonstration of the immediate applicability of the proposed model.

Abstract: The aim of this study was to compare the influence of corporate board characteristics on the extent of environmental disclosure quantity of listed firms in two leading emerging economies in Africa, South Africa (integrated reporting framework) and Nigeria (traditional reporting framework). Methods: The sample was comprised of 303 firms including environmentally sensitive companies purposively selected for content analysis study in South Africa (213) and Nigeria (90). We used both descriptive, multivariate and regression models to comparatively analyze the differences about corporate board characteristics as determinants of the extent of their environmental disclosure quantity. Results: The results reveal a more significant positive association between board characteristics and environmental disclosure in South Africa and less relevant association in Nigeria. Also, the results support that board independence arrangement may serve as bonding mechanisms in weak reporting environments, suggesting a substitutive relationship between board independence and the regulatory framework. Quiet revealing a board with environmental committee show a higher tendency to be ecologic transparent in both countries. However, in a traditional reporting framework, the environmental committee is not enough; its effect was insignificant and highly significant in the integrated reporting framework. Further revealed is the significant positive effect of industry membership influence on environmental disclosure. In all estimated models of South Africa sample show that 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% is environmentally polluting industries in Nigeria show less concern on environmental disclosure. Interestingly, Audit firm size (Big4) positively and statistically significantly associated with overall environmental reporting in both countries. The results are consistent with stakeholder theory, agency theory, institutional and legitimacy theory suggesting that a strong board size, independent members of the board with auditing experience, the active environmental committee in conjunction with solid audit reputation may reduce information asymmetry. Our findings will be helpful for policymakers and other regulators who are interested in environmental impact reporting.

The aim of this study was to identify MFIs specific determinants of capital structure of selected micro finance institutions in Ethiopia. The researcher employed quantitative research approach with explanatory research design. The result of regression analysis showed that out that variables like growth, profitability, firm size, age, and asset tangibility have positive and statistically significant effect on leverage ratio. Whereas, profitability has statistically significant and negative effect on capital structure. Based on the findings of the study, the researcher concluded that the firm specific determinants of capital structure of micro finance institutions in Ethiopia were growth, profitability, firm size, age, and asset tangibility.

This research aims to determine the influence of the independent commissioners, audit committee, institutional ownership, firm size and leverage against the integrity of the financial reporting information. This research is quantitative research with the causal approach. This study uses secondary data and panel data regression analysis method. The research results prove that audit committee, institutional ownership and leverage effect on the integrity of the financial reporting information. But it does not prove that the independent commissioner and firm size effect on the integrity of the financial reporting information.

This qualitative study aims at identifying the essence of personal experiences of accounting partners in Saudi Arabia. For this phenomenology approach employs to understand the lived experience of accounting partners and how would such experience affect their career. It mainly aims to explore the different experiences of fifteen (15) Saudi partners working in various accounting companies in Saudi Arabia. The interviews conducted to explore the most important challenges and difficulties for accountants to become a partner, and the most important job skills that the partners must have. This study found that there is urgent need for a number of things, including the required number of years of experience to become a partner, and to make sure that the partners are having the right education and professionally qualified. In addition, other different skills that the partner must have include responsible leadership, professional communication, good marketing skills and excellent command of English. Moreover, this research is vital for the concerned parties to identify the current challenges in the accounting profession in Kingdom of Saudi Arabia.

The dataset reports a collection of earnings call transcripts, the related stock prices, and the related sector index. It contains a total of 188 transcripts, 11970 stock prices, and 1196 sector index values. Furthermore, all of these data originated in the period 2016-2020 and are related to the NASDAQ stock market. The data have been collected using Yahoo Finance and Thomson Reuters Eikon. Specifically, Yahoo Finance offered daily stock prices and traded volume. At the same time, Thomson Reuters Eikon has been used as source for the earnings call transcripts. The dataset can be used as a benchmark for the evaluation of several NLP techniques as well as machine learning algorithms for understanding their potential for financial applications. Moreover, it is also possible to expand the dataset by extending the period in which the data originated following a similar procedure.

Advertising is a very important tool in influencing the customer´s buying behaviour. However, customers tend to have various levels of understanding and decoding advertising messages. Even though children do not have purchasing power themselves, they still create a key customer segment that can influence the purchase decision of the whole family. The paper focuses on how media usage by children and their attitudes towards advertisements determines their buying behavior. We analyze the development of their advertising literacy and the most important predictors of this development. The empirical study was carried out by designing a questionnaire which was filled by Slovak children between the age of 11 and 15. We evaluated the impact of advertising and the degree of influence of the selected types of advertising media on children's consumer behavior. We also evaluated the degree of the disruptive effect of the selected types of advertising media on children and the perception of a selected medium within gender. We identified the most and the least influential type of media and we found out that there is no significant difference within gender in the case of advertising media perception by children. According to the results, we can state that children´s buying behaviour is mostly influenced by advertising on social media platforms. Therefore, the study recommends for marketers also take into account children as consumers when they employ an advertising strategy on social media.

Islamic banks (IBs) have been criticized as not being genuinely Islamic, and the methods in measuring their performances have been debatable. While the literature on IBs performance has been emerging, such studies precisely assess its recent development remains absent. Therefore, we aim to evaluate the development of scholarly articles that measure IBs’ performances. We employ bibliometric analysis and sample related articles from the Scopus database. We find that the development of IBs performance literature may be understood by 111 peer-reviewed journal articles, 4 conference papers, 1 book, and 1 book series. We analyze these materials based on publication sources, country and institution affiliation, keywords association, and cluster dendrogram. Our model that quantifies the keywords association and cluster dendrogram provides a novelty in assessing IBs performance literature development. Future studies may replicate our model to cluster and identify the keyword associations from the unstructured data sources.

Recent policies’ changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure, the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB-GRI) and the framework of the International Integrated Reporting Council (IIRC) are stressing about the importance of extending the disclosure of ethical, social and environmental risks within social and environmental reporting. Institutional pressure has notably increased among organizations, in setting-up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure call for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of organizations that issued sustainability disclosure in accordance with the GRI G4 guidelines, and we tested the relationship between risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only few of them seems to adopt a management accounting perspective linking strategy, risk metrics and disclosure.

The Directive 2014/95, in force in 2017, is the first European step that requires mandatory non-financial information to undertakings (all “public interest entities” with more than 500 employees). The regulation is concerning sustainability information as environmental, social and employee, human rights and anti-corruption and bribery matters and disclosure of diversity policy for board members. The study, in the strand of the regulation of accounting, part of the broader field of research into accounting regulation, contributes to the debate on the quality of regulation, in this specific case referred to sustainability disclosure. The regulation of sustainability matters is studied in literature broadly in a post-implementation phase and at national level. This research, instead, aims to analyse, through the causal chain of regulatory policy, in the ex-ante stage, the quality of the regulation and, at least, the usefulness of the normative pressure. The Oil & Gas sector is chosen as sample of the study, because it is one of the most advanced sectors in sustainability disclosure. The examination of the law, in terms of content requirements (what) and location of information (where), is the basis to apply the disclosure-scoring system, a partial form of content analysis, to the reports of the sample. The findings reveal a good level of completeness of non-financial information, however, there are some areas that have to be improved to reach the requests of the Directive. Results show also the presence of overlap between financial reports and sustainability ones. In conclusion, the regulation is useful to prompt undertakings to reflect on their reporting and so doing improve their sustainability approach.

This paper reports on in-depth qualitative interviews conducted with 69 disabled people in England and Scotland, and with 28 key informants from infrastructure organisations in the voluntary and statutory sectors, about the impact of COVID-19, and measures taken to control it. Participants were recruited through voluntary organisations. As with everyone, the Pandemic has had a huge impact: we discuss the dislocations it has caused in everyday life; the failures of social care; the use of new technologies; and participants’ view on leadership and communication. We conclude with suggestions for urgent short term and medium term responses, so that the United Kingdom and other countries can respond better to this and other pandemics, and build a more inclusive world.

The dynamics involving market competition and the challenges of dealing with empowered customers, means that creating and delivering relevant customer experience (CX) of service, is as important as creating product or services. Several studies have treated customer experience as though a front-desk, sales-point affair with the customer in the retailing environment, negating the critical role of organization-wide efforts in the overall customer experience management sequence. This review, however, adopts customer-centricity, as a theoretical lens to underscore the [re]configuration of organizational-level factors that are critical to adopting a high customer-experienced centred organization. Based on the review, we highlight conditions for adopting high customer experience management organization: (1) developing an integrated CX strategy, (2) CX-based knowledge management, (3) organizational re-design that supports CX-management, (4) top management commitment, (5) integrated CX IT systems, and (6) CX-oriented HR policies. These practices are only necessary conditions, but not sufficient, for creating, delivering, relevant and sustainable customer experience. However, more robust empirical studies are needed to advance the application of organization-wide customer experience management, which vary across industry, products/services, and sector.

Electric mobility begins to enter East-African markets. This paper aims to investigate what policy level solutions and stakeholder constellations are established in the context of e-mobility in Dar es Salaam, Kigali, Kisumu and Nairobi and in which ways they attempt to tackle implementation of electric mobility solutions. The study employs two key methods including content analysis of policy and programmatic documents as well as interviews based on purposive sampling ap-proach with stakeholders involved in mobility transitions. The study findings point out that transport operators and their representative associations are less recognized as major players in the transition, far behind new e-mobility players (start-ups) and public authorities. The study further indicates that a set of financial and technical barriers persist such as high upfront invest-ment costs in vehicles and infrastructure, or anxieties regarding competitiveness with fossil fuel vehicles, that constrain the uptake of such private e-mobility initiatives. This study concludes by identifying current gaps that need to be tackled by policy makers and stakeholders in order to implement inclusive electric mobility in East-African cities, considering modalities that include transport providers and address their financial constraints.

As an export commodity coffee industry contributes to the economies of both exporting and importing countries. The aim of the study involves competitiveness and determinant of coffee export in Ethiopia through the period of 1990–2018 observations. To explain the level of comparative advantage and competitiveness respectively Revealed Comparative Advantage and Syematric Revealed Comparative Advantage were employed. To capture determinans of coffee ARDL model with bound testing to co-integration approach was employed to investigate the long-run association between Ethiopian total coffee export in bags (60kg each) with domestic coffee production, world coffee price, real exchange rate, FDI, world coffee production and price ratio. Even though Ethiopia has the comparative advantage in the export of coffee, however, the share it in the international market low in amount and not inlined with RCA. Bound testing to co-integration approach result confirmed the existence of a long-run relationship between total coffee exports of Ethiopia with its independent variables. The analysis pointed out that in the long run the extent of domestic coffee production, world price, and real exchange rate positively and significantly affects total coffee export. However, FDI, price ratio, world production of coffee have negative & significant effects. In the short-run Ethiopian total coffee export defined as a positive significant function of domestic coffee production and real exchange rate positive but insignificant effect with Level of RCA and world price as well as a negative function of FDI, price ratio, and world production of coffee. Coefficient Error Correction Model (ECM (-1)) was negative and significant with a value of 134.4 % of the adjustment would make each year and return to its long-run equilibrium after 1.3 years. The policy implication calls for addressing issues of the combined effect of the policy setting, institutions, and market failures to avoid the evil effect of the sector.

Teaching is considered a multifarious task. Teachers, in the pursuit of educational success, are burdened with numerous teaching workloads and dilemmas causing them stress. This study endeavored to determine the influence of stress on professional satisfaction of multigrade teachers. It employed correlation research design involving thirty (30) purposively selected multigrade teachers in the Schools Division of General Santos City (GSC), Southern Philippines. Employing the survey method, tailored questionnaires were utilized to gather the needed data. The statistical tools employed in the analysis were weighted mean and Pearson Product Moment Correlation Coefficient. Moderate level of stress and high level of professional satisfaction are gained among the multigrade teachers surveyed. It was further found out that there is no significant relationship between stress and professional satisfaction, providing evidence that stress may not necessarily influence satisfaction. This result offers unique implications in theory, practice, and research which are discussed in the study.

Objective: This paper aims to test and evaluate the Effect of Discipline And Work Environment on Employee Productivity of state-owned public bodies.Design/methodology/approach: This paper uses a quantitative approach using a survey approach. The survey is a study conducted on the employee population of state-owned public agency companies, samples taken from the employee population of state-owned public agency companies to find events related to discipline variables and work environments that can affect employee productivity variables, to analise the influence between discipline variables and the work environment on employee productivity variables using a statistic regression approach. This method is used to explain the influence of discipline variables and work environment on employee productivity variables. This approach is simply to provide a description and test the influence between discipline variables and the work environment on employee productivity variables that can be known how much the influence of discipline variables and work environment on employee productivity variables.Findings: The findings of this study explain that discipline has an influence on the productivity of employees of publicly owned companies, the work environment has an influence on the productivity of employees of publicly owned companies, while together discipline and work environment have an influence on the productivity of employees of publicly owned companies.Practical Implications: The results of the study are recommended for employees to improve the effectiveness and efficiency of the performance of state-owned public bodies.Originality: Previous research conducted to test the influence of discipline and work environment on the productivity of employees of manufacturing companies listed on the Indonesia Stock Exchange, the findings concluded that discipline and work environment have an influence on the work productivity of employees of manufacturing companies listed on the Indonesia Stock Exchange. This research object of research on publicly owned companies owned by the state.

: The performance of the students in academics depends on many different factors. One of these factors is the economic status of their families. Education in public schools, though it is free, some parents cannot afford to send their children to school due to financial constraints. Education as a free is every individual's right in society, but it becomes a privilege because of a lack of financial support. This research work is a comparative study of students' or learners' performance in mathematics among students from working and non-working. This research article's ultimate objective is to investigate and compare a significant difference in their performance in the subject mathematics. The research methodology utilizes a t-test to analyze and synthesize primary data sources collected via interview and academic records, and diverse literature on the study area. However, the research findings revealed no significant difference in the two groups (the working and non-working group of learners). Therefore, it is recommended that secondary schools should be provided with adequate books and facilities and faculty school interventions and programs and promote the usage of SIM or Strategic Intervention Materials for learning and memory enhancement among learners.

This study takes as a starting point the importance and dependence of the media (Ball-Rokeach & DeFleur, 1976) to obtain information about the pandemic. The dependency theory of the media system was developed in the 1970s when mass media were the dominant source of information. Today, at a time when media choices have become abundant, studies are needed to understand the phenomenon of media dependence in light of new dimensions made important by the transformations that have taken place in the social and media fields - where the coexistence of mass media with social media platforms stands out. As large-scale crises rarely occur and the media environment changes rapidly, it is important to analyze how media dependence relates to choose and trust in different media (traditional media vs. social media) in times of crisis. Several questions arise. What is the trust attributed by individuals to social media as sources of information about the COVID-19? How well informed are the individuals who choose these sources as the main sources of information? From a questionnaire administered to 240 individuals in Portugal, during the first week of the state of emergency (March 2020), this research seeks to identify how people gained access to information about the COVID-19, how they acted critically towards the various sources and how they assess the reliability of different media. Finally, it analyzes the association between the type of medium chosen and adherence to misinformation content about the virus. The results reveal the existence of a phenomenon of dependence on the media, with a strong exposure (both active and accidental) to informative content, with conventional media being privileged as the main source, and positively distinguished in terms of confidence. Finally, a statistically significant association of a positive sign was identified between the use of social media as the main source and the acceptance of misinformation.

The impact that new technologies have on all aspects of our lives, work, and businesses is significant and growing over time. Blockchain and artificial intelligence, among other innovative technologies, are having a profound effect on practically all business functions, including most human resources (HR) tasks. The HR sector is currently facing a variety of challenges as HR departments invest many hours in vetting candidates' applications and authenticating records to decrease the chances of imperfect recruiting. Nowadays, more technologically based processes are utilised for talent search, selection and management, as well as for accumulating, retaining, and integrating new talents into a company. These HR practices are far more effective compared to traditional methods but can also be more expensive if the transactional costs are considered. This paper consists of two parts. Following an introduction, the first part discusses the trust and confidentiality that can be attained, while the second part examines security, fraud prevention and the productivity gained from using blockchain technology in HR activities. Finally, there is a concluding section, discussing the implications of blockchain technology for firms who choose to employ it.

The study aims to examine the effects of artificial intelligence (AI) on the consistency and analysis of financial statements in hotels in ASEZA, Jordan. This research is an exploratory, empirical study, which uses the methodology of data collection and interpretation to draw conclusions. The researchers used the arithmetic mean, standard deviation, T-test and ANOVA test to calculate the degree of significance of the study questions. The findings of a basic linear regression study of the impact of AI implemented in Jordanian hotels on the integration of accounting information systems and the association between AI and the integration of accounting information systems (R = 59.6%) also indicate that the fixed limit value amounted to (2.060) and the value of (Beta) for T-test

Urban green spaces provide a range of environmental and health benefits, which may become even more critical during times of crisis such as the current COVID-19 pandemic. However, with a radical shift in mobility, additional concerns over safety, and access temporarily restricted during the implementation of social distancing policies, the experience and use of urban green spaces may be reduced. This is particularly concerning for densely populated cities like New York, considered the first U.S. epicenter or vanguard of the outbreak. To better understand the impact of COVID-19 on the perception and use of urban green spaces, we conducted a social survey during the early months of the Covid-19 pandemic in New York City (May 13 - June 15, 2020). The results of the survey show respondents continued to use urban green spaces during the pandemic and consider them to be more important for mental and physical health than before the pandemic began. However, the study revealed a pattern of concerns residents have about green space accessibility and safety, and found key differences between the concerns and needs of different populations, suggesting a crucial role for inclusive decision-making, support for additional management strategies, and urban ecosystem governance that reflect the differential values, needs and concerns of communities across the City. As urban centers face looming budget cuts and reduced capacity, this study provides some empirical evidence to illustrate the value of urban green spaces as critical urban infrastructure, and may have implications for funding, policy, and management, of urban green spaces in NYC, with potential applications to other cities, particularly during times of crisis.

This paper aims to contribute to the advancement of scientific knowledge about the impact of the COVID-19 pandemic on social workers and the social work profession in Romania. Research has shown that social work is a profession at high risk for developing the burnout syndrome, which has many detrimental effects on both social workers and the clients that they serve. Two conceptual models are used to frame the discussion: the theoretical framework of VUCA (volatility, uncer-tainty, complexity, and ambiguity) to discuss the challenges of the unprecedented context the COVID-19 pandemic has created for social workers; stress and burnout to explain the negative impact of this period of time. Based on convergent mixt methods, the study sample consisted of 83 social workers employed in statutory and private social services in Romania, from different fields of intervention. Results show that 25,3% of respondents suffer from a high level of burnout and 44.6% scored in a range that indicate a medium level of burnout. A group of 31.1% have managed to handle stress factors in a healthy manner. Main stressors found are especially personal (fear of contamination, personal and family) and work-related factors (workload, new legislative rules and decisions, inconsistency, instability, ambiguity of managerial decisions, or even their absence or non-assumption, lack of clarity of working procedures, limited managerial and supervisory support, limited financial resources), less than client related factors (lack of direct contact, risk of contami-nation in two ways, managing beneficiaries fears, difficulties related to technology and digital skills). Study results point to the importance of organizational support and developing a self-care plan that help protect against occupational stress and burnout. Recommendations are made putting forward the voice of fieldworkers and managers fostering initiatives and applications of sustainability-based measures and activities designed to deal with the challenges of the VUCA environment.

Islamic fundamentalism as a stream of Extremist claim a return to the true Islam and no compromise with the modern world has transformed the scene inside the country and in international relations as a threat and a serious contender in today's society. In fact, after September 11, 2001, expanded a serious debate about Islamic fundamentalism around the world. But it can be difficult to provide an overview of the history of political violence in which the phenomenon of Islamic fundamentalism as its starting point after September 11, is not mentioned. However, before the date mentioned in international studies, there are also traces of fundamentalism, But what is known today as the new form of Islamic fundamentalism, since 2011 and after the rise of the Middle East, was raised around the world and to create the challenges of Political sovereignty and security for the world's most strategic regions such as Europe and then Southeast Asia (especially Indonesia and Malaysia). Therefore, this research tries to answer this question: what is the most important factor in challenging the political sovereignty of states in Southeast Asia (especially Indonesia and Malaysia). The hypothesis is Islamic fundamentalism is a rival and threat against the sovereignty and national security of Indonesia and the Philippines. The result of this study explains and demonstrates the presence and role of Islamic fundamentalism in Indonesia and Malaysia as a serious challenge in the security-political reality of these countries. Therefore, this study seeks to recognize and address the challenges and threats that are faced by these two-country with the growth of Islamic fundamentalism.

The overarching purpose of this review was to highlight the utility of different aerobic field tests in terms of the parameters they provide, with a specific focus on shuttle running and all-out testing. Various field tests are discussed in detail and are categorised according to linear continuous running tests (e.g. 12-minute Cooper Test, University of Montreal Track Test [UMTT], 1200/1600 m time trials, 3-minute all-out test for running [3MT]), intermittent shuttle running tests (e.g. yo-yo inter-mittent recovery test level 1 [YYIR1], 30-15 intermittent fitness test [IFT], and the intermittent all-out shuttle test [IAOST]), and continuous shuttle running tests (e.g. 1.2 km shuttle run test [1.2SRT], maximal multi-stage 20-m shuttle test [MSR], 25-m, 30 m and 50-m 3-minute all-out shuttle test [AOST]). Readers will be guided through the theoretical and practical underpinnings of the 3MT methodology, where the all-out testing methodology is stationed within the testing paradigm, and how to practically implement and interpret the results thereof.

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.

The relationship between the street environment and the health, education, mobility, and criminal behaviors of its citizens has long been investigated by economists, sociologists and urban planners. Home buyers were found to pay a premium for better street appearance. Prior studies considering streetscapes mainly focus on objective measures such as the number of nearby trees, the tree canopy area, or the view index of physical features such as greenery, sky or building. However, subjective perceptions may have complex or subtle relationships to physical features, individual physical features or simply summing them up do not capture people’s comprehensive perception. In contrast, this study proposed a new approach for the urban-scale application to quantify both subjectively and objectively measured streetscape scores for six important perception qualities, namely Greenness, Walkability, Safety, Imageability, Enclosure, and Complexity. Built on prior quantitative studies in urban design quality and emerging applications in deep learning and open source street view imagery for urban perceptions, we integrated existing frameworks to (1) effectively collect and evaluate both subjectively and objectively- measured perceptions; (2) investigate the coherence and divergence in ML-predicted subjective scores and formula-derived objective scores; and (3) compare their effects in affecting house prices taking Shanghai as a case study using a large-scale dataset on home transactions. The results implied: first, the percentage increase in sales price attributable to street scores is significant for both subjective and objective measurements. In general subjective scores explained more variance over structural attributes and objective scores in hedonic price model. Particularly, objective Greenness, subjective Safety and Imageability scores positively affected house prices. Second, for Greenness and Imageability scores, the subjective and objective measures exhibited opposite signs in affecting house prices, which implied that there might be mechanisms related to the psychological, social-demographical characteristics of street users that have not been fully incorporated by objective measures that taking view indices or recombination of them. In addition, certain objective measure might outperform subjective counterpart when the connotation of the perception is self-evident and not complicated, for example the Greenness. For those concepts were not familiar to the average person, subjective framework exhibits better performance. This is the first study comprehensively expanding hedonic price method with both subjectively and objectively measured streetscape qualities. It suggested that city authorities could levy a street environment tax to compensate the public budget invested in street environment where developers secured benefits from a price premium. This study enriches our understanding of the economic values of the subjective and objective measures street qualities. It sheds light on promising future study areas where the coherence and divergence of the two measurements should be further stressed.

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

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.

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.

This article explored how some state policies on rehabilitation, protection and utilization of mangroves are implemented at two locals; namely, Ca Mau provice and its sub-unit Ngoc Hien District as well as Ho Chi Minh City and its sub-unit Can Gio District and what are considered as emgerging issues in the implementation process. The study employed mixed research methods including document and thematic analysis, in-depth interviews, and group discussion. The findings showed that state policies would be adapted through the ways in which these two locals manage to silmultaneously orient their work toward accommodating the madates placed upon them and cope with the reality of socio-economic difficulties at their levels. The findings also showed some issues that need to consider addressing; namely, locals’ struggles to fill the gaps between written and implemented policies in mangrove rehabilitation, conflict among sectors and stakeholders in mangrove utilization and protection, problems in guaranteeing adequate budget for in-need-locals, inconsistence in policies on "forest: water surface” ratio in mangrove-shrimp farm, and unintended consequences in forest thinning and exploitation regimes. Based on the finding analysis, the articles discussed lessons learned from the policy implementation process on mangrove rehabilitation, management and forest allocation to household in the south of Vietnam.

In light of the worldwide spreading requirements related to the disclosure of non-financial information, which are aligning to the Sustainable Development Goals (SDGs) developed by the United Nations (UN) in 2015, the study aims to analyse the influence of sustainability and other non-financial reporting on companies’ engagement in earnings management practices, through a pre-post adoption of European Directive 2014/95/EU comparative analysis for firms listed on the Bucharest Stock Exchange (BSE) in the period 2015-2019. To conduct the investigation, the research involves the assessment and analysis of three earnings management metrics resulted by running multiple linear regression models on a sample of 31 companies listed on BSE. Research findings emphasise a decrease in the use of income smoothing practices by sampled companies in the post-adoption period 2017-2019, compared to the period preceding the implementation of the EU directive related to mandatory disclosure of non-financial information, 2015-2016. Thus, firms characterised by a higher transparency in terms of sustainability reporting are less inclined to engage in earnings management practices. This research complements the literature in the field of sustainability reporting and earnings management, providing empirical evidence on the significance and impact of publishing non-financial information.

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.

The adoption of agricultural technology is an important path for raising agricultural productivity, and thereby for reducing food insecurity and poverty. Despite the efforts to promote adoption in most of the rural areas of Ethiopian farmers, the adoption rate has always been very low. So, it is essential to understand the barriers to adoption. As a result, this study examined the determinants of adoption of multiple agricultural technologies in rural Amhara region of Ethiopia. The study is based on Ethiopian socio-economic survey of 2015/16. A sample of 656 farm households was considered. The paper used multinomial logit model to assess the factors affecting adoption. The result shows that farmers with more educational level, family size, off-farm participation, livestock, extension contact, credit access, advisory service, and farmers closer to plot, all-weather road, zonal town, and farmers with lower remittance income are more likely to adopt new or improved agricultural technology. Therefore, the study recommends the need of policies and interventions on adoption of agricultural technology should pay attention and move along with those variables significantly influencing adoption of agricultural technology.

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.

Community is a veritable ingredient for social change and development in a society. The potentials of individuals and groups in the community are a great source or resource for promoting unity, development and patriotism. The general objective of this study is to examine the influence of diversity in community composition, on the operation of community policing style in Nigeria. The study adopted qualitative research approach to collect and analyze data. In-depth interview is the instrument of data collection while content analysis is the method of data analysis. The study took place in Kwara State, North central Nigeria. Twenty community leaders and youth groups heads were purposefully selected through snowball sampling method. Where this great resource or human capital is adequately galvanized by the leaders and community heads, the community becomes formidable and capable of solving her social problems together. However, these benefits of community are hampered by other socio-cultural and economic variables in its members. Community on its own cannot achieve much until members are mobilized to support and partner with government in any developmental projects.

Land management and community involvement are two main elements in ensuring the absence of conflict between landowners and agencies. Disputes between owners and agencies will be the biggest obstacle in the land development effort. Therefore, this article aims to address the cause of landowners’ objections against land alienation using the institutional approach. To enable the researchers to understand the root causes of landowners' objections against the alienation of land using the Communal Grant method, the institutional approach has been adopted to identify the issue of the objection. Therefore, questionnaires for 100 landowners were distributed in two villages in Semporna district in Sabah. The purpose is to obtain their views on the cause leading to the dispute of land alienation using the Communal Grant method. The Likert scale was used to enable community rankings on issues that can be understood according to the level of seriousness of the population's views on the issue of using Communal Grants in native customary land alienation. The study results explain that there are four factors that drive objection of the Communal Grant land alienation which involves the formal factors. The findings explained that there are 4 formal provisions which lead to the community's objection against Communal Grants, namely the native customary lands (NCR) act, provision of Communal Grants, provisions in the land ownership and land allocation in Sabah Land Ordinance.Due to numerous objections among native customary peoples concerning the native customary land alienation using Communal Grants, the government has acted in substitution with a fair method of individual ownership for the native customary peoples. This situation explains that disputes in land ownership can be a threat to the country if it cannot be resolved in ways and methods acceptable to the native customary community. This study will benefit the government and NGO’s to alert and focusing on barriers in the context of local community land laws. Communal grants are intended to address land issues in Sabah.

The role of public-sector organizations (PSOs) for promoting the agenda of sustainability accounting and accountability is often not adequately considered [1]. In the public sector universe, Local Governments are close to their communities and thus have a particularly important role to play in the pursuit of sustainability goals [2,3]. Hence, further research is still needed to understand if Local Governments Organizations (LGOs) are still using reporting tools to promote sustainable development. The empirical data show that the Sustainability Report (SR) is not having the spread assumed in the past years; over time, the great majority of Italian Municipalities does not continue or embark on a path of sustainability reporting. The findings suggest the fashion of SR in Italy is falling and it seems that the SR tool is a “mere trend reporting based on descriptive indicators leads to decreasing interest from internal and external audiences” [4]. The carrot is unsuccessful; maybe the mandatory requirements could be a stick?

The General equilibrium theory tries to show how and why all free markets tend toward equilibrium in the long run. However, what is meant by equilibrium in this paper is more from a thermodynamical point of view. In order to understand the actual situation, it is necessary to study open systems which are complex. In physics, such a behavior in a complex system can be explain by using Non Equilibrium Thermodynamics. A system is able to self-organize and sustain itself away from equilibrium. Economic systems may fluctuate around a particular point. To sustain it far from the equilibrium state, it needs to degrade more energy and materials. In this study, the energy consumption patterns of Sri Lanka and USA are discussed. The pattern concerning Sri Lanka is close to the model proposed here, whereas the energy consumption pattern of USA is more complicated due to external factors.

A new research stream emerged in the 2000s dedicated to flexible work arrangements in public and private organizations, called “new ways of working” (NWW). This article aims to examine NWW from both a theoretical and empirical perspective, focusing on outcomes of this new concept and the debate between “mutual gains” vs. “conflicting outcomes.” Through a literature review, it examines this research field’s innovation and its rather vague theoretical foundations. Findings demonstrate that NWW definitions are diverse and somewhat imprecise, leading to fragmented research designs and findings; the research stream’s theoretical foundations should be better addressed. Findings also highlight the current lack of empirical data, which therefore does not allow any real conclusions on NWW’s effects on employees’ and organizations’ well-being and performance.

The critical period (CP) phenomenon in language development ranks among the 125 conundrums facing scientists in the 21st century, according to Science. While the phenomenon itself has been noncontroversial in first language acquisition, it still warrants an adequate explanation. Predicated on language acquisition as a complex process, questions among the first to be raised include: How do children accomplish this remarkable feat in such a short amount of time? And how do nature and nurture come together to influence language learning? In second language acquisition, however, both the notion of CP, albeit popular, and its empirical evidence have remained contested to this date - among the questions, whether the observed evidence counts as CP-specific and/or whether or not it warrants an isomorphic attribution to maturational constraints. Entwined in this debate are two well-established facets of inter-learner differential attainment. The first is that there exists a stark difference in ultimate attainment between younger and older learners. A second facet is the vast differences in ultimate attainment among older learners. In this article, adopting a social physics approach, we mathematically establish both the relationship between nature and nurture contributions and the presence of a critical period, and, at once, tender a parsimonious and probable theory for the twin phenomena of inter-learner differential attainment.

During the European unification process, they stated the need for drawing up a common energy strategic plan that will affects electricity production system in terms of infrastructure, production and generation. The EU strategic action plans included; reduction in emissions, an increase in renewable energies, energy efficiency. In this light therefore the energy efficiency was booked for researching. This article presents an in-depth study of the challenges in transforming a functioning PMO model to an EPMO model within four electricity companies from different countries within the EU and how those challenges can be address within companies implementing same methodology to bring about electricity production efficiency. Will these identified challenges make it impossible for the companies to achieve electricity production efficiency in the transformation from PMO to EPMO? PMO has been the major methodology used by these companies. To achieve production efficiency, the need for a heavyweight methodology was identified (EPMO) and implemented in four mega electricity producing companies with cross boarder distributions, one from France; Germany; Spain and UK

The Rasch model is one of the most prominent item response models. In this article, different item parameter estimation methods for the Rasch model are compared through a simulation study. The type of ability distribution, the number of items, and sample sizes were varied. It is shown that variants of joint maximum likelihood estimation and conditional likelihood estimation are competitive to marginal maximum likelihood estimation. However, efficiency losses of limited-information estimation methods are only modest. It can be concluded that in empirical studies using the Rasch model, the impact of the choice of an estimation method with respect to item parameters is almost negligible for most estimation methods. Interestingly, this sheds a somewhat more positive light on old-fashioned joint maximum likelihood and limited information estimation methods.

As we embrace the new normal in the aftermath of Covid-19, the year 2020 also marks the decade of action as we start the 10-year countdown to achieving the Sustainable Development Goals (SDGs) by 2030. In this paper, we attempt to explore the extent to which the hardly won development gains over the last years could be reversed due to the unfolding COVID-19 global pandemic, how do we reboot the global response to accelerate the SDGs in times of uncertainties, and most importantly how to turn the recovery into an opportunity to build back better and more resilient economies. To do so, we examine the case of blockchain as one of the emerging innovative work-streams in development practices that could lead the way forward and pave the path for new developmental narratives as we all navigate the uncharted territories of the new digital age.

(1) Background: Executive functioning is a concept that suggests a scheme of relationship between brain-mind and behavior, through a plan and control of individuals actions on tasks and context. This work is an approach to the study between relationship of abilities (flair) and the execution, between cognitive development and executive functioning as intelligence and creativity and reading writing learning association. The objective is trying to give a definition of neuropsychological profile of Gifted Students; (2) Methods: We studied 20 Gifted Student assessments by a school counselor, under some characteristics as having greater than 125 IQ. The age range was 6:8 to 11:8 from Primary School. Instruments were WISC-V. BRIEF-2 and TTCT; (3) Results: We observed a positive correlation between IQ and Inhibition, that would keep relation with behavioral mechanism (guide work, autonomy, impulse control, ...) of students to develop cognitive and metacognitive abilities as going in-depth in habits, skill, and strategies of intellectual work in the classroom; (4) Conclusions: There is a distance between executive functioning and IQ. Correlations, considering our sample, would express a halfway association between both variables. Association that would be explained for the connection or underlying cognitive mechanism in some factors of variables.

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.

Despite the number of studies on bankruptcy prediction using financial ratios, very little is known about how external audit information can contribute to anticipating financial distress. A handful of papers show that a combination of ratios and audit data can provide significant predictive purposes, but a recent paper by Muñoz-Izquierdo et al. (2018) provided an 80% predictive accuracy solely by using the disclosures of audit reports. We complement this study. Applying an artificial intelligence method (the PART algorithm), we examine the predictive ability of more easily extracted information from the report and suggest a practical implication for each user. Simply by (1) finding the audit opinion, (2) identifying if a matter section exist, (3) and the number of comments disclosed, then any user may predict a bankruptcy situation with the same accuracy as if they had scrutinised the whole report. In addition, we also provide an extended literature review about previous studies on the interaction between bankruptcy prediction and the external audit information.

Economic development and advancements in information technology contributed to the shift on accounting objective from commission responsibility view to decision-making useful view. The decision-making useful view claims that the accounting measurement methods should be changed to improve the usefulness of accounting information, to enable information users to make correct decisions. In addition, the development of financial instruments leads to the birth of fair value accounting. In recent years, fair value has been one of the most important measurement methods in the International Accounting Standard and US Generally Accepted Accounting Principles. However, China has been quite cautious when it comes to applying fair value full time, especially after the global financial crisis happened in 2008, wherein fair value accounting was exposed to strong suspicion. Hence, studying the value relevance of fair value is of great significance to exploring the accounting profession and reforming accounting standards. This paper attempts to investigate the value-relevance of fair value based on the data of listed financial companies and manufacturing companies in China. The results indicate that the fair value information in the financial industry has a strong explanatory influence to corporate share price. In contrast, the fair value information shows limited relevance in the manufacturing industry. Finally, consulting with the results of normative analysis and empirical study, this paper suggests several rational advices for the application of fair value in China.

Investors are currently obliged to take ESG (Environment, Social, Governance) issues into consideration as part of their fiduciary duty. As such, it becomes increasingly important to identify sustainable investments that hold financial value as well. A sector where this is especially underdeveloped is real estate. This has a lot to do with the obfuscated conceptualization of ESG. The article identifies key gaps in literature and practice, and provides a framework to further the understanding of how ESG factors can add societal and financial value in the real estate sector. A key premise of the article is that the user in the building is grossly overlooked. Drawing on insights from behavioral social science and environmental psychology, the paper explains the role of the user in improving buildings’ ESG, also taking into account the investment value. To conclude, the article makes the case that the transition to user-centered smart real estate is the solution to improving both the environmental (E) and social (S) sustainability of buildings, as well as their investment value. Therefore, practitioners and academics are encouraged to critically evaluate and contextualize the ESG framework they are using, as well as the extent to which users are considered and smart technology is employed.

Education setting evolved from historical open learning system to traditional classroom set-up to distance learning modality. Teaching-Learning practice is transformed with an evolution of teaching-learning materials. With technological advancement in progressive manner and it’s increasing use in academic setting, distance learning has been the on-demand and on-debate topic in current educational discourse. Comparatively fresh topic in Nepali academic setting, this paper intended to analyze the perception of Nepali students towards online modality in Nepali academic setting. This paper further analyzed the student’s preference towards distance learning in current Nepali academic setting. Research findings were analyzed based on data collected through literature review, interview with students and professor and quantitative data collection through use of google form. Study identified opportunities as revenue generation; continuation of academic career from any part of country; increase learning outcome among jobholders. Study identified challenges as unequal access and quality of internet facilities; affordability of laptops/computers; limited interaction; and frequent disturbances. Seeing the better prospects, study strongly supported the need of shift in academic shift from traditional setting to non-traditional setting in Nepali context to meet the global needs of competitive and quality education.

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.

The obligation to keep a distance from other people due to the pandemic has changed human life patterns, especially in shopping for their primary needs, namely food. The presence of the food marketplace presents new hope in maintaining health and food availability without crowding with other people while shopping. The main problem that is often a concern of the public when shopping online is transaction security and the Ease of use of this food marketplace application. This research is the intensity of using the Food Marketplace in terms of Interest, transaction security, and Ease of use of this application. Researchers analyzed the relationship between variables with the Structural equation model. Respondents who became this sample were 300 application users spread across various major cities in Indonesia. This study's results provide a view that the intensity of the food marketplace's use has increased significantly during the new normal life. This paper's primary value lies in providing a better understanding of consumer behavior in the Indonesian food marketplace that has not been previously researched. By examining the determinants of the intensity of marketplace use in the food sector, it is hoped that this can become the basis for further research.

Socio-demography of statuses reflects the demographic and social roles and achievements of an individual(s) in a population. In the theoretical frameworks, little was known about the theory, analytical measures, and evolutionary mechanism of the socio-demographics of statuses of an individual(s). In this paper, three (3) methodological issues regarding the concept of socio-demographics were proposed, these are: (a) identified the basic features that clarify our understanding about the conception of the socio-demographic statuses of an individual(s) as common, universal, and desirable positions, achievements, and advantages every individual strives and competes to attain, achieve, maintain, update, and upgrade which are determined by biological and social environments, driven and regulated by a continuum of competitions and natural selections; (b) presented a new paradigm of analytical measures of an individual’s socio-demographic statuses and the established hierarchical transitions; (c) proposed theoretical assumptions for the evolution of a socio-demographically unique population. Seven (7) factors (the driving forces) and eight (8) conditions responsible for the evolution of socio-demographically unique populations were identified and explained. The evolutionary transitions were organized into six (6) socio-demographic ranks.

This study determines the management of downstream oil palm development in the technopolitan areas of Pelalawan Regency. The study object was analyzed qualitatively in stages, including the development, potential, and management of downstream oil palm. The results show that the downstream oil palm facilitates the development of various ideas, innovations, and knowledge from the use of products with high selling value. This supports the government, academia, business, and society in implementing Good Agricultural Practice (GAP). The downstream oil palm development in Pelalawan Regency is managed in an integrated, competitive, and sustainable manner. This allows all stakeholders and society (independent smallholders) to receive economic, social, and environmental benefits.

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.

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.

This research aims to understand the vision and the reaction of the population towards tourism and holidays during this period of the COVID-19 pandemic. It investigates also the tourist needs of the Algerian population after the closure of international borders. Methods: The data were collected using mixed quantitative and qualitative methods through a questionnaire applied to 203 people in different regions of Algeria (a North African country) from 1st June to 13 July 2020. Results: The needs of Algerian tourists are characterized by a great need for leisure to relieve psychological stress caused by COVID-19 (M = 25.33) among the study sample (p <0.05). The results also show an average need to rationalize the costs of tourist services (M = 5.26) according to the respondents (p <0.01). This is in addition to the great need (M = 7.75) among respondents (p <0.05) of the awareness that the tourism sector can contribute to the economic recovery in Algeria after the confinement period. About 75.86% of respondents demand the cleanliness of tourist sites, while 69.95% recommend improving safety because of the size of tourist sites in the Algerian territory and also measures related to social distancing. The results show that 53.69% of respondents preferred the month of August to go on vacation, 29.06% chose the month of September, and 17.25% would prefer the months of October, November and December since they expect a reduction in the risks of the COVID-19 pandemic. Conclusions: The COVID-19 pandemic has affected the tourism needs of the Algerian population, which has become increasingly aware of the consequences of the pandemic in relation to their health and on the country's economy. These results can help the authorities of the tourism sector to better understand and identify the tourism needs of this population in the current period and after the COVID-19 pandemic.

This paper has examined the effect of economic complexity on poverty in developing countries. The analysis has used a sample of 84 countries over the period 1980-2017. Results indicate that greater economic complexity results in lower poverty headcount rates. This is particularly the case for countries that enjoy higher economic growth rates, lower levels of income inequality and lower degrees of economic growth volatility, including due to lower sizes of export demand and financial flows shocks. These findings have important policy implications for developing countries that are exploring ways and means to recover from the current COVID-19 pandemic crisis, and prepare for future crises.

In rural Zimbabwe, selling of cattle has for a long time been one of the most dependable sources of income that has sustained livelihoods for decades. Informal cattle marketing which involves door to door or gate sales has been the most predominant system for the last three decades. However, the outbreak of the global COVID-19 pandemic followed by the imposition of lockdowns has exposed the vulnerability of rural communities that are regressing into poverty due to a lack of alternative sources of income. The aim of this paper is, therefore, to delineate how formal cattle markets could be used as a sustainable source of income for rural communities’ livelihoods during and post the COVID-19 pandemic era. This qualitative research study relied on secondary data from published journal articles, online publications, and reports to understand the COVID-19 pandemic and also understand how it has impacted the livelihoods of people in rural Zimbabwe. The findings show that the current informal cattle marketing system is no longer suitable for rural communities as it exposes them to infections due to the challenges in ensuring compliance with the World Health Organisation (WHO) precautionary measures. It is recommended that formal (public) cattle markets be reintroduced in all rural areas as there is the certainty that WHO health guidelines will be enforced since they are organised by local and central government institutions. Since formal cattle markets offer competitive market-related prices this will then guarantee the flow of regular income thereby reducing the vulnerability of rural communities to poverty and inequalities.

Background: Although National Licensing Examinations (NLEs) may be a costly process, they can predict better performance for many following years. The current licensing requirements will not entail and new requirements will be requested. Therefore, this study suggests a framework for the development of the Medical Licensing Exam by exploring the opinions of Egyptian medical practitioners and educators regarding the exam format and criteria. Objective and methods: to describe the needed steps to develop the EMLE through a two-phase exploratory mixed-method study that had been conducted among the Egyptian medical sectors: medical practitioners and educators. Results: There were 50 clinical and academic educators shared in the online discussion about EMLE development. Then, a survey was carried out on 266 participants with various working places in which 198 of the participants were staff in the Higher Education Ministry and 68 physicians in the Ministry of Health. The input from both had contributed to the development of the following framework that is divided into two main sections; the Exam Logistics and the Exam Set up. The exam Logistics included the exam committee, prerequisites for the exam, the admission criteria and fees, and the validity of the license. While the Exam Set up included exam setting, structure, standard-setting, pass marks and reset policy. Conclusion: A Multidisciplinary team resources for the exam setting. Fairness and objectivity were highlighted through several factors; development of the exam blueprint, types of assessment methods, post-exam analysis, and standard-setting. Finally, the reset policy, fees, and validity of the license were recommended with a student-centered perspective that was suggested for the exam committee.

: The purpose of this research was to verify the importance and performance of crisis management in Korean fitness center using Importance-Performance Analysis (IPA). For this study, 304 fitness center executives and managers in Seoul and Gyeonggi region were selected as from March 21 to May 17, 2020. Frequency analysis was performed using SPSS 24.0 and exploratory factor analysis was conducted to verify the validity and reliability. Priority analysis and IPA analysis were performed to compare the mean values, and the following results were obtained. First, in the first quadrant, there were 6 attributes besides keep social distancing between employees and customers. Second, in the second quadrant, there were four attributes in addition to regular disinfection of the gymnasium. Third, in the third quadrant, there were 6 attributes besides maintain furniture clean. Third, there were 6 attributes other than maintaining furniture clean in the third quadrant. Fourth, in the fourth quadrant, there are three attributes in addition to the restriction of face-to-face meetings. The conclusion is as follows. First, equip supplies for prevention of covid19, keep social distance, and check government support policies. Second, analyze of economic support policies, and research on their application methods. Third, Prepare various non-face-to-face communication methods and Untact(non-contact) marketing strategies. Fourth, make a checklist for factors with relatively little importance.

This article analyzes the design of MasterMind, an escape room that served as a means of professional development in the use and implementation of online educational tools in academic teaching. Escape rooms have inspired educators all over the world to adapt the popular entertainment activity for education. The time-constrained and problem-based games require active and collaborative participants, which makes an escape room an interesting setting for educators. As there are differences in the settings and goals of educational and recreational escape rooms, there is a need for description of the design process, taking into account game design and educational aspects. MasterMind was developed by a multidisciplinary team of educators, educational researchers and game researchers. The design analysis of MasterMind focuses on three related challenges that have informed the design process: 1) the participants' transition from the real world to the game world; 2) the alignment of game design aspects and educational aspects in the game world; and 3) the transfer from experiences and knowledge obtained within the game world back into the real world. The description and analysis is guided by frameworks on persuasive games and the alignment of game goals and learning goals. The analysis gives insights in how to balance game and educational aspects in the design, in order for players to reach both persuasive and learning goals. We recommend an integrated approach of the different design challenges. Therefore, we propose a design model combining and aligning the used frameworks, leading to an integrated approach in tackling design challenges in persuasive, serious games.

When all countries are battling Covid-19 by adopting different policies, it could help address the issue of government response policy efficiency. This study examines the efficiency of government intervention policies in 19 countries, the efficiency of preventing the spread, and also the mortality caused by the virus. The policies are categorized based on the Oxford COVID-19 Government Response Tracker, which combines various indicators, including Containment and closure, Economic response, and Health systems. Given that the governments apply a top-down approach to design these policies, the current research evaluates the efficiency of policies based on the same approach. Here, two different models have been used to calculate the efficiency of policies. We designed a combined index in both models and applied Window DEA method to determine the output quantities in the efficiency ratio. The results of our study show that in both models, Japan, Finland and Thailand had the highest level of government response efficiency. The countries with the lowest government response efficiency were the United States, Spain, and Russia in the first model, and China, Italy, and Spain in the second.

The development of competency frameworks in healthcare professions is characterised by potentially inadequate descriptions of practice, variable developmental approaches, and inconsistent reporting and evaluating of outcomes. This may be in part due to limited existing guidance, which neglects broader contexts, lacks organising frameworks, and fails to provide guidance on selection of methods. To address such concerns, this paper first outlines a ‘systems thinking’ conceptual framework by which to conceptualise and describe clinical practice when developing competency frameworks. This is achieved through combining Ecological Systems Theory and complexity thinking to identify, and explore the contexts and components of clinical practice. The ‘systems thinking’ conceptual framework is then integrated into a six-step model for developing competency frameworks that synthesises and organises existing advice. The six steps include (1) identify practicalities (e.g. purpose, scope, detail, timeline), (2) identify influencing contexts and factors using ‘systems thinking’, (3) use aligned mixed-methods, (4) translate data into competency frameworks, (5) report processes and outcomes, and (6) plan to evaluate, update and maintain the competency framework. The model provides a logical organising structure of principles to guide assumptions and commitments when developing competency frameworks. Additionally, the model affords the flexibility required when exploring professional practice across varying contexts, and suggests employing mixed methodological approaches that are aligned with purpose and scope. The model acknowledges changing and complex contexts, considers existing guidance, and adds a unique and complementary means to conceptualise and improve the competency framework development process.

The aim of the paper is to investigate Nash equilibria and correlated equilibria of classical and quantum games in the context of their Pareto optimality. We study four games: the prisoner's dilemma, battle of the sexes and two versions of the game of chicken. The correlated equilibria usually improve Nash equilibria of games but require a trusted correlation device. We analyze the quantum extension of these games in the Eisert-Wilkens-Lewenstein formalism with the full SU(2) space of players’ strategy parameters. It has been shown that the Nash equilibria of these games in quantum mixed Pauli strategies are closer to Pareto optimal results than their classical counterparts. The relationship of mixed Pauli strategies equilibria and correlated equilibria is also analyzed.

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.

Although advertising literacy leads to critical thinking in the face of advertising, but so far, no action has been taken in Iran regarding a tool to measure this type of literacy. And after the investigations, it was determined that although much research has been done on advertising, but the lack of appropriate measurement tools to measure the level of advertising literacy is clearly evident. Therefore, this research provides a valid tool for measuring advertising literacy from students' perspective. In this study, referring to the dimensions of advertising literacy from the perspective of Malmelin (2010) and the views of related professors, a questionnaire was developed and to determine the validity of the structure, confirmatory factor analysis was used. In this study, the statistical population was high school students, considering the impact of advertising in this age range; finally, a tool with four dimensions of informational literacy, aesthetic literacy, rhetorical literacy and promotional literacy was obtained. According to the confirmation of this tool in the present study, it can be used to examine the status of items, their order and prioritization from the perspective of the mentioned population.

The purpose of this study is to examine the driving model of determinant factors that affects the performance of small and micro enterprises empirical evidence from Amhara Region, Ethiopia. The study used primary and secondary data from manufacturing, construction, urban agriculture, trade, and service entrepreneurs found in Bahirdar, Dessie & Gonder Cities using a purposive sampling technique. It also used the descriptive research design with a self-administered survey questionnaire. The Statistical analysis tools, SPSS and Amos, software were applied to analyze the data. Multiple regression model results revealed that access to credit, initial capital, working premises, industry category, market linkage, ICT adoption have a positive relationship and a major impact on the Amhara region's enterprise performance. Hence, the outcome variable, enterprise performance, is highly affected by all predicted variables. As the study finding shows, a lack of access to credit, , market linkage, working premises), initial capital, and information communication Technology problems are critical challenges of SMEs. The Regional Government, TVED Bureau, Micro Finance Institutions, , should take corrective action to provide sufficient credit and long-term loans to protect inflation. Moreover, this study proposed a sustainable cluster management approach that solves their challenges in an integrated way.

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.

The authors propose in this study to evaluate financial performance applications for stock prices of the Indonesian Stock Exchange in manufacturing companies. The method of research used here is a quantitative descriptive method. In that statement, Indonesian Stock Exchange manufacturing companies between 2016 and 2018 are the population use in this research, using the sampling technique Purpose Sampling. This research uses secondary data from 2016 to 2018, the financial reports of Indonesian Stock Exchange manufacturing companies. The Indonesian stock exchange web site has been provided with all data sources at https://www.idx.co.id, and searching for www.google.id. Our analysis shows that book value prices and the net profit margin affect stock prices. The value of financial performance at the Indonesian Stock Bourses manufacturing companies' cost amounts to 64.5 percent, while other factors not listed in this study account for 35.4 percent.

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.

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.

This study evaluates literature on the wheel of audit partners in Chinese companies and institutions by examining the impact of relationships before and after the rotation between the input and output partners. We consider the partners in the rotation before the rotation, before the work relationship. We find two different results from the previous working relationships: (a) increasing the likelihood of the outgoing partners after the cooling period, and (b) reducing the quality of the audit and lower accounting after the rotation. These findings ask whether the rotational partners are truly independent of the working relationships.

This research contributes to the development of theories regarding the relationship between Corporate Social Responsibility (CSR) and investment decisions. Acquisition of stock returns that exceed normal predictions depends on the successful implementation of Good Corporate Governance (GCG). This study aims to examine investors' reactions to information on CSR disclosure in several countries that are members of the Association of Southeast Asian Nations (ASEAN). Furthermore, this study also examines the role of implementing GCG in strengthening the impact of CSR disclosure on investor relations as measured by abnormal stock returns. The sampling technique used was purposive Sampling. The research was conducted on Manufacturing Companies in countries that are members of ASEAN during 2017-2019. The estimation model used to analyze data is a multiple regression model. The results showed that CSR information was able to increase investors' positive reactions. Meanwhile, GCG practice is proven to strengthen the impact of CSR information on investment decisions. Other variables involved in this study, namely audit quality, company size, debt level, and sales growth, are not proven to influence abnormal stock returns.

Here we introduce Literature Mapper, a Python QGIS plugin that provides a method for creating a spatial bibliography manager as well as a specification for storing spatial data in a bibliography manager. Literature Mapper uses QGIS’ spatial capabilities to allow users to add location information to a Zotero library, a free and open source bibliography manager. Literature Mapper enhances the citations in a user’s online Zotero database with geo-locations by storing spatial coordinates as part of traditional citation entries. Literature Mapper receives data from and sends data to the user’s online database via Zotero’s web API. By using Zotero as the backend data storage, Literature Mapper benefits from all of its features including shared citation Collections, public sharing, and an open web API usable by additional applications, such as web mapping libraries. We evaluate Literature Mapper’s ability to provide insights into the spatial distribution of published literature by mapping the study sites described in academic publications related to California’s coastal strand vegetation. The results of this exercise are presented in static and web map form.

The number of entrepreneurship education programs (EEP) has increased exponentially over the past two decades. However, a systematic review has not yet been carried out to confirm the effectiveness of EEPs and their presence in the current global world. The main objective of this study was to provide a systematic synthesis of EEP, exploring their characteristics and effectiveness. The search was carried out in the following databases: Scopus, Web of Science, ProQuest and ERIC. Twenty-nine articles were included, with programs developed mainly in European (n=15), Asian (n=6) and American (n=5) countries. The programs were mainly aimed at higher education students (n=17), addressing the development of business plans and entrepreneurial skills. However, greater attention is paid to the entrepreneurial skills in both basic and secondary education. The development of the programs under analysis varied between one week and two years. The results of the studies showed the effectiveness of most of these programs in promoting entrepreneurial skills at all levels of education. In turn, there was not a verified increase in the intention to start a business, since this intention is determined by predisposition, namely socio-cultural and family aspects. This systematic review of the EEP points to the need for this type of program to be preferentially developed since the early school years, since it is at that time that predispositions are created for the development of entrepreneurial skills and intentions. This condition is corroborated by the global geography of the EEP, which demonstrates that, where there is currently an entrepreneurial culture, countries have made a long educational journey, with strategic options from the perspective of educational policies defending entrepreneurship among the younger generations.

We examined the causality between growth opportunities and earnings quality of the emerging economies. We develop an argument that growth opportunities should lead to high-quality earnings of the developing economies against the prior studies from developed economies which posit that growth opportunities result in a lower quality of earnings. The findings revealed that Growth Opportunities had a positive significant effect on Earnings Quality (EQ). Thus, the study concluded that growth opportunities are useful in determining the earnings quality of firms. The study recommends that managers should take advantage of their firms' growth opportunities to provide quality accounting information which will directly provide expanded opportunities for business growth. Though literature confirms that generally, earnings management might not be necessarily bad in business operational practice, managers are advised to avoid extreme aggressiveness in managing earnings as this may culminate in the negative manipulation of accounting information.

Kenya’s natural resource base has dwindled over years. The existence of many natural resource policies, some that are incompatible, has resulted in complex rangeland management regimes, giving rise to fragmented interventions and inadequate natural resource policies in relation to pastoralism. The majority of pastoral land resources held under a controlled access system by the national government that regulates management and utilization of resources. Pastoralists in Kenya have become among the most marginalized and disadvantaged minority groups. This is due to limited or under investment by government and other actors, and access to, or ownership of land, water and other resources, which are fundamental for pastoralism. This study examines significant obstacles for the establishment of a more inclusive ‘governance’ approach to natural resource management in northern Kenya, that characterize the customary Boran knowledge such as Deedha’s (traditional grazing unit) and formal institutions and seeks to address the tension between them through a legal framework that accommodates both. The results of the study established existence of the traditional structures and institutions in governance of natural resources within the pastoralist communities in Isiolo County. These institutions have evolved to cope with changing dynamics brought about by formalization of the natural resources governance. The resulted showed that various formal institutions from national government agencies to county government department were involved in management of the natural resources. However, the study established various operational divergence and links between informal and formal institutions involved in natural resources management. The study concluded that both informal institution such as Deedha and formal institutions constituted by national and county government did governance of natural resources among pastoralist communities in Isiolo County. The communities however have more trust in the informal structures and institutions because of their flexibility and inclusiveness.

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.

Based on panel data of 31 provincial-level administrative units (excluding Hong Kong, Macao and Taiwan) in China from 2015 to 2019, using fixed effect model and mediation effect model, this paper makes an empirical analysis on the interaction among digital economy, industrial structure upgrade and high-quality economic development. The results show that, from the overall effect, the digital economy can significantly promote the high-quality development of the economy, and there are regular regional differences, and the relationship between the promotion intensity and the development level of the digital economy is proportional. From the mediation effect, in the relationship between digital economy and high-quality economic development, the upgrade of industrial structure has played a significant part of the mediation effect, the proportion of mediation effect is 25.17% . In addition, the mediation effect of industrial structure upgrade has obvious regional difference, the western area is the strongest, the eastern area is the second, the central area is the weakest. Based on the above research,the concrete policy suggestions are given to promote the development of digital economy and upgrade the level of industrial structure to promote the high-quality development of economy.