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.

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.

Few data are available on the health impact of tobacco heating products (THPs) at the population level. We used systems dynamics modelling to estimate effects in the established THP market in Japan. We projected effects of THP use in overall mortality up to 2100 and compare those projections against a baseline scenario based on smoking rates pre-THP launch, i.e., smoking only. The model was informed using data from publicly available sources and the literature, including population size, yearly deaths and smoking prevalence with initialisation year (2004) and, births and migration from 2004 to 2065. Transitions between products were estimated from cross-sectional population surveys in Japan. Potential life-years saved with the introduction of THPs was 13 million by 2100 compared with smoking only. In worst-case scenario, population health gains would be seen with THPs risk 10–50% lower risk than smoking. Assuming equal risk for dual use and smoking, THP risk would need to be at least 10% lower than smoking to achieve a population health benefit by 2100. In credible scenarios, substantial population health gains will follow the introduction of THPs in Japan in a relatively short time frame.

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.

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 aim of the article is to determine the predictors of mental health among Polish society. Research was conducted after the first wave of the pandemic. Due to such an approach, it was possible to determine whether secondary effects of the pandemic have impact on mental health, apart from socio-demographic and psychological factors. In order to gather the research material, the CAWI on-line survey method was applied and carried out within the framework of the Ariadna Research Panel on the sample of 1079 Poles aged 15 and over. The FCV-19S scale, which is used to measure the fear of COVID-19 was applied in the measurement. It is a verified diagnostic instrument used to measure mental health in a lot of countries. The results of a hierarchical regression analysis have shown that the factors which increase the level of fear of COVID-19 are demographic, social and psychological features as well as attitudes towards the pandemic. The results of research indicate the significance of social context in the analysis and explanation of the effects of disasters and cataclysms.

The great lockdown of the current COVID-19 pandemic has significant consequences on the global Higher Education Studies (HES).To find the relevance of eLearning in the HES, our study calculates the economic costs of higher education during Covid-19 in Bangladesh, which includes both stu-dents’ cost and institutional cost. The study used a purposive random sample survey conducted on 105 students enrolled in higher education in different categories of institutions to identify the stu-dents’ cost during this pandemic. The institutional cost of higher education is analyzed by breaking down the budget allocated in the education sector in Bangladesh and reviewing the literature. The result indicates that the HES of Bangladesh experiences a huge economic cost due to this pandemic and the study found eLearning can reduce the economic impact of HES. In the post-COVID-19 world, higher education will never be the similar because many institutions that already had experi-ence a huge advantage from online education. The findings of the study might be helpful for the policymakers to frame effective education policies during any bizarre situation that creates huge cost in higher education sector.

Background: The COVID 19 pandemic and associated public health measures have disrupted the lives of people around the world. It is already evident that the direct and indirect psychological and social effects of the COVID 19 pandemic are insidious and affect the mental health of young children and adolescents now and will in the future. The aim and objectives of this knowledge-synthesis study were to identify the impact of the pandemic on children’s and adolescent’s mental health and to evaluate the effectiveness of different interventions employed during previous and the current pandemic to promote children’s and adolescent’s mental health. Methodology: We conducted the systematic review according to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines and included experimental randomized, nonrandomized controlled trials; observational studies; and qualitative studies. Results: Of the 5,828 articles that we retrieved, 18 articles met the inclusion criteria. We thematically analyzed and put up the major findings under the thematic areas of impact of pandemic on children and adolescent’s mental health. These studies reported that pandemics cause stress, worry, helplessness, and social and risky behavioral problems among children and adolescents (e.g., substance abuse, suicide, relationship problems, academic issues, absenteeism from work). Interventions such as art-based programs, support services, and clinician-led mental health and psychosocial services effectively decrease mental health issues among children and adolescents. Conclusion: Children and adolescents are more likely to experience high rates of depression and anxiety during and after a pandemic. It is critical that future researchers explore effective mental health strategies that are tailored to the needs of children and adolescents. Explorations of effective channels regarding the development and delivery of evidence-based, age-appropriate services are vital to lessen the effects and improve long-term capacities for mental health services for children and adolescents.

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.

The main aim of this article is to examine the inter-relationships among the top cryptocurrencies on the crypto stock market in the presence and absence of the COVID-19 pandemic. The nine chosen cryptocurrencies are Bitcoin, Ethereum, Ripple, Litecoin, Eos, BitcoinCash, Binance, Stellar, and Tron and their daily closing price data are captured from coinmarketcap over the period from 9/13/2017 to 9/21/2020. To determine the order of integration, the Augmented Dickey-Fuller (ADF), Phillips-Perron (PP), and Kwiatkowski, Phillips, Schmidt, and Shin (KPSS) unit root tests were carried out, and all of the cryptocurrencies were found to be integrated of order 1 i.e. I(1). It has been found that there is strong evidence of a long-run relationship between Bitcoin and altcoins irrespective of whether it is pre-pandemic or pandemic period. Hence these cryptocurrencies' prices and their inter-relationship are resilient to the pandemic.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

The majority of urban inhabitants in low- and middle-income country (LMIC) cities live in deprived urban areas. However, statistics and data (e.g., local monitoring of Sustainable Development Goals - SDGs) are hindered by the unavailability of spatial data at metropolitan, city and sub-city scales. Deprivation is a complex and multidimensional concept, which has been captured in existing literature with a strong focus on household-level deprivation while giving limited attention to area-level deprivation. Within this scoping review, we build on existing literature on household- as well as area-level deprivation frameworks to arrive at a combined understanding of how urban deprivation is defined with a focus on LMIC cities. The scoping review was enriched with local stakeholder workshops in LMIC cities to arrive at our framework of Domains of Deprivations, splitting deprivation into three different scales and nine domains. (1) Socio-Economic Status and (2) Housing Domains (Household scale); (3) Social Hazards & Assets, (4) Physical Hazards & Assets, (5) Unplanned Urbanization and (6) Contamination (Within Area scale); and (7) Infrastructure, (8) Facilities & Services and (9) city Governance (Area Connect scale). The Domains of Deprivation framework provides a clear guidance for collecting data on various aspects of deprivation, while providing the flexibility to decide at city level which indicators are most relevant to explain individual domains. The framework provides a conceptual and operational base for the Integrated Deprived Area Mapping System (IDEAMAPS) Project for the creation of a data ecosystem, which facilitates the production of routine, accurate maps of deprived “slum” areas at scale across cities in LMICs. The Domains of Deprivation Framework is designed to support diverse health, poverty, and development initiatives globally to characterize and address deprivation in LMIC cities.

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.

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.

The social confinement resulting from the COVID-19 crisis temporarily reduced greenhouse gas emissions. Although experts consider that the decrease in pollution rates was not drastic, some surveys detect a growth in social concern about the climate. In this new climate-conscious environment, municipalities and local governments are promoting a new way of living and caring for cities, even before they can regain national and international freedom of movement. This work analyzes the connection between the new climate awareness arising from the COVID-19 crisis, the proposals of sustainable citizenship around the world, and its communication on Twitter to educate the new eco-conscious audience. The methodology mixes quantitative and qualitative analysis, using the Twitonomy Premium tool and the Twitter research tool, with data extracted at the end of December 2020. Among the top 10 most influential and active accounts, the results show educational institutions, local institutions, companies, neighborhood, associations, and influencers. The impossibility of living the city, has not prevented citizen education and commitment to make real change for when that city and its citizens return to normality. Although this new normality must be different: more ecological, more responsible, more sustainable and practiced from early childhood.

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.

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.

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.

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

(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.

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.

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.

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.

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

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.

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.

COVID-19 pandemic has drastically reduced physical activity (PA) behaviors of many people. Physical education (PE) is considered one of the privileged instruments to promote youths’ PA. We aimed to investigate the effects of lockdown on PE teachers’ behaviors promoting their students’ out-of-school PA and differences between three European countries. 1146 PE teachers (59.5% females) from France, Italy, and Turkey answered an online questionnaire about guiding students to engage in out-of-school PA, helping them to set PA goals, encouraging in self-monitoring PA, the pedagogical formats of these behaviors and feedback asked to students. RM-MANCOVAs were performed with a 2 Time (before and during the lockdown) × 3Country (France, Italy, Turkey) × 2 Gender factorial design, using teaching years and perceived health as covariates. A significant multivariate main effect Time×Country×Gender (p<.001) was reported for the behaviors promoting students’ PA, with French and Italian teachers increasing some behaviors, while Turkish teachers showing opposite trends. Significant multivariate main effects Time×Country were found for formats supporting the behaviors (p < .001) and for asked feedback formats (p<.001). The massive contextual change imposed by lockdown caused different reactions in teachers from the three countries. Findings are informative for PA promotion and PE teachers’ education.

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?

Low- and middle-income country cities face unprecedented urbanization and growth in slums. Gridded population data in small grid squares (e.g., 100x100m) derived from demographic and spatial data are a promising source of current population estimates, but face limitations in slums due to the dynamic nature of this population as well as modelling assumptions. The efficacy of using gridded population data in slum areas remains a question mark especially in the context of UN SDG indicator development. In this study, we use field-referenced boundaries and population counts from Slum Dwellers International (SDI) in Lagos (Nigeria), Port Harcourt (Nigeria), and Nairobi (Kenya) to assess the accuracy of nine gridded population datasets in slums. We also use a modelled map of all slums in Lagos to assess use of gridded population dataset for SDG11.1.1 (percent of population living in deprived areas). We found that all gridded population estimates vastly under-estimated population counts in populous slums, and the calculation of SDG11.1.1 in Lagos was impossibly low; gridded population datasets estimated that just 1-3% of the Lagos population lived in slums, compared to 56% using the UN-Habitat approach. We outline specific steps that might be taken to improve each gridded population dataset in deprived urban areas. While gridded population estimates are not yet sufficiently accurate to estimate SDG11.1.1, we are optimistic that some datasets could be following updates to their modelling approaches.

The emergence of Airbnb along with an increase in urban tourism has intensified the pressure on urban areas while adding a new dimension in the dynamics of the housing distribution especially in historic cities. These dynamics affect both local economies and alter significantly the characteristics of urban space arising the necessity to create not only policies that foster sustainable tourism development but also to advance urban models that explore the relation between Airbnb and the traditional rental and accommodation sector. Through the case of Venice, the present study sheds light on the potential evolution of Airbnb housing in comparison to the traditional rental and homeowner market. In particular, it seeks to understand whether a potential equilibrium between these uses exists and if so, at which point in regards to this equilibrium the historic center of Venice is now. To tackle this question, methods deriving from the field of game theory and specifically evolutionary game theory are used. With the agents (players) being the housing units, the designed theoretical model explores the population dynamics of the housing units in Venice given the three options of homeownership or long-term rental (residential), short term rental over Airbnb (airbnb) or no use (vacant). The findings of our theoretical population game model are validated and discussed against a dataset describing the use patterns in the city of Venice during the past 20 years. A verification of the outcome through further case studies could eventually provide insights on future behavior of tourism pressure in historic urban areas.

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.

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.

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 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

Globally, there are 1.35 million road fatalities every year, which are estimated to cost governments approximately US$ 518 billion, making road fatalities the 8th leading cause of death across all age groups and the leading cause of death of children and young adults. In South Africa, despite tremendous governmental efforts to curb the soaring trajectory of road accidents, the annual number of road fatalities has increased by 26% in recent years. By fitting a structural equation model (SEM) and a GARCH Model (Generalized Auto-Regressive Conditional Heteroskedastic-ity) to analyze and predict future trend of road accidents (number of road accidents, number of casualties, number of fatal crashes and number of persons killed) in South Africa, we propose and test a complex metamodel that integrates multiple causality relationships. We show an increasing trend of road accidents over time, a trend that is predictable by number of vehicles in the country, the population of the country and the total distance travelled by vehicles. We further show that death rate linked to road accidents is on average 23.14 deaths per 100,000 persons and is pre-dictable following the equation: y = -0.0114x2+1.2378x-2.2627 (R2=0.76) with y = death rate and x = year. Finally, in the next decade, the number of road accidents is predicted to be roughly constant at 617,253 accidents but can reach 1 896 667 accidents in the worst-case scenario. The number of casualties was also predicted to be roughly constant at 93 531 over time, although this number may reach 661 531 in the worst-case scenario. However, although the number of fatal crashes may decrease in the next decade, it is forecasted to reach 11 241 within the next 10 years with the worse scenario estimated at 19 034 within the same period. At the same time, the number of persons killed in fatal crashes is also predicted to be roughly constant at 14 739 but may also reach 172 784 in the worse scenario. Overall, the present study reveals perhaps the positive effects of government initiatives to curb road accidents and their consequences; we call for more stronger actions for a drastic reduction in road accident events in South Africa.

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

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.

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.

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.

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.

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.

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.

Electronic invoicing has become mandatory for Italian companies since January 2019. Invoices are structured in a predefined xml template where the information reported can be easily extracted and analyzed. The main aim of this paper is to exploit the information structured in electronic invoices to build an intelligent system which can facilitate accountants work. More precisely, this contribution shows how it is possible to automate part of the accounting process: all sent or received invoices of a company are classified into specific codes which represent the economic nature of the the financial transactions. In order to classify data contained in the invoices a machine learning multiclass classification problem is proposed using as input variables the information of the invoices to predict two different target variables, account codes and the VAT codes, which composes a general ledger entry. Different approaches are compared in terms of prediction accuracy. The best performance is achieved considering the hierarchical structure of the account codes.

1) Background: A significant proportion of child laborers are compelled to work in exploitative environments, experience both deteriorating health and financial loss. The present study sought to determine the factors affecting child labour and the characteristics of their working environment. 2) Methods: A questionnaire survey was conducted with 80 child labourers aged 5 to 17 years. Alongside descriptive statistics, a newly devised technique known as Influencing Causes Index (ICI) was administered and tested. 3) Results: The startling demographic findings reveal that peak share of child labourers are young children (12-14 years) and 32.5% child laborers had never attended school. The thorough assessment of determinants reflects that not only poverty, but schooling expenses and lack of access opportunity to primary schools are also the top-ranked push factors to trigger children towards labour. Around 72.5% of children work for over 8 hours a day. A significant proportion of participants received no leave, training, or access to hygiene facilities. The existing pattern of employment and working conditions resulted in musculoskeletal pain and dermatological infections among child labourers (p<0.05). 4) Conclusion: This research suggests that income measures for households, and an education programme for both children and parents would expedite the abolition of child labour.

The energy sector plays an important role in Mexico’s development trajectory. Mexico makes an interesting case study, because it shows how difficult it is to reduce fossil energy dependence despite geographic and climatic conditions that favour renewable energy deployment and use. Resolving path dependencies and the related carbon lock-in are key to Mexico’s sustainable energy transition. This case study aims to identify and discuss how carbon lock-in affects Mexico’s sustainable energy transition. Mexico’s carbon lock-in involves oil and oil-run power plants that are costly to build but relatively inexpensive to operate. This case study identifies potential entry points for transitioning towards sustainable energy in Mexico – resources that can promote the use of clean energy despite carbon lock-in. For example, focusing on electrification – particularly of the carbon-intensive sectors – can help Mexico transit towards sustainable energy despite institutional constraints. Complementing this case study is a teaching guide with recommendations for using Mexico’s energy transition in courses on sustainability. It introduces a “learning activation framework” to identify emerging opportunities that can advance sustainable energy transitions in different cases of carbon lock-in. Finally, the framework also gives students a chance to help dismantle or cope with carbon lock-ins.

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.

The COVID-19 pandemic has put lifestyles in question, changed daily routines and limited citizen freedoms that seemed inalienable before. A human activity that was greatly affected since the beginning of the health crisis is mobility. Focusing on mobility, we aim to discuss the transformational impact that the pandemic brought on this specific urban domain, especially with regards to the promotion of the smart growth agenda and the acceleration towards the smart city paradigm. We collect 60 initial policy responses related to urban mobility from 86 cities around the world and analyse them based on the challenge they aim to address, the exact principles of smart growth and sustainable mobility that they encapsulate and the level of ICT penetration. Our findings suggest that emerging strategies, although mainly temporary, are transformational, in line with the principles of smart growth. As a result the pandemic becomes an opportunity for shifting towards more sustainable urban planning and mobility practices. However, most policy responses adopted during the first months of the pandemic fail to leverage advancements made in the field of smart cities, and to adopt off-the-shelf solutions such as in monitoring, alerting and operations management.

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.

This paper reviews the management of the COVID-19 crisis and the difficulty of cost estimation model, comparing centralized management or bureaucratic government coaction and the agile market alternative or spontaneous social coordination. This is a study of Political Economy and Health Economics from the perspective of Austrian Economics. We describe and compare the al-ternative models, which are adapted to the current crisis. The analysis is based on the theorem of the impossibility of the economic calculation under coactive systems, and other principles of economy. In this context we pay also attention to collateral problems of the centralized and coac-tive management. Finally we propose a solution based on dynamic efficiency and the constitutions of wellbeing economics

This study aims to understand the global environment of COVID-19 management and guide future policy directions after the pandemic crisis. To this end, we analyzed a series of the World Economic Forum’s COVID-19 response reports through text mining and network analysis. These reports, written by experts in diverse fields, discuss multidimensional changes in socioeconomic situations, various problems created by those changes, and strategies to respond to national crises. Based on 3,897 refined words drawn from a morphological analysis of 26 reports (as of the end of 2020), this study analyzes the frequency of words, the relationships among words, the importance of specific documents, and the connection centrality through text mining. In addition, network analysis helps develop strategies for sustainable response to and management of national crises through identifying clusters of words with a similar structural equivalence.

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 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.

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.

Since the financial crisis in 2008, the U.S. economy has weakened, and the world economy has slowly developed. As the world's leading country, the United States has used many methods to restore the economy. But it does work efficiently. However, there are many issues in developed countries such as domestic social, economic, immigration in the United States/United Kingdom; those are not optimistic. Developed countries have entered a dilemma. The neoliberalism financial system has been unable to move forward. Populists have pointed out that those problems have been causing by globalization. Under the leadership of the Brexit Referendum, President Trump has caused a wave of anti-globalization. Under a series of systems such as the China-US trade war and the US-Mexico border wall repairs, the anti-globalization trend is getting stronger. This article mainly analyzes the in-depth reasons and mechanism research of globalization and anti-globalization alternately—the data obtained from an international method performance study. The results show that anti-globalization is temporary, along with globalization. There are three main factors affecting globalization: the situation of the dominant country, natural disasters, and wars. After so much literature review, I believe that the United States' globalization is gradually weakening, and globalization may return to regionalization under the United States' opposition.

Despite increased global interest in the impacts of natural disasters on tourism, less study executes exploring how tourism sensitivity is addressed at the destination level. Generating a link between tourism and natural disaster management is vital in places that rely heavily on tourism and are prone to natural hazards. Ranau, Sabah (Malaysia) is one of the disaster-prone tourists' destination area. Hence, this paper applies the case study of Ranau earthquake 2015 to explore tourism sensitivity towards natural disasters. A qualitative of in-depth interview is applied to acquire information needed from the Ranau tourism entrepreneurs and operators. To analyse the qualitative data, a thematic analysis is conducted. Overall findings show that tourism activity in Ranau are identified to be sensitive towards the 2015 earthquake with a significant percentage of sensitivity level on two elements. These elements are known as Source and Power. The Source element includes tourism products, size of business, development, and natural disasters management with a significant sensitivity compared to the Power element (social capital). This provides insight to the need of specific tourism system adaptation as response to the earthquake and considering the integration of natural disaster management into tourism development to enhance long term sustainability.

The purpose of this research has been to analyze the organizational structures of the different federations and entities representing the modalities of trail-running, skyrunning and mountain running and how they have settled in the current sports landscape. The main task of these entities is to act as hosts of the legally established modalities, both internationally and nationally, applying their respective regulations and statutes unilaterally. Through an in-depth review of the different regulations, statutes and current articles of all the organizations that represent the different disciplines, we can observe how a sport modality that seems to be the same is nevertheless distant in its execution (regulations, championships, classifications, systems of points, ...) and that has led to the international level being established in different sport modalities (trail-running and skyrunning) and at the level of the Spanish territory, it has led to an administrative dispute to know who has the powers to approve the sports competitions.

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.

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

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

Objective: This paper aims to test the effect employee job training has on employee career development in the company.Design/methodology/approach: This paper uses a quantitative approach with the process of finding the knowledge by using data in the form of numbers as a tool that can be generalized to prove hypotheses. The population in this study was 135 employees by sampling 100 employees using sampling method probability by using random sampling type samples to use slovin formula. Analysis techniques use multiple linear regressions.Findings: The results showed that job training influences the career development of employees in companies with a significant rate of 0.00 less than α=0.05.Practical Implications: The results of the study are recommended for company employees to conduct job training as a tool to improve career development.Originality: Previous research has been conducted to test job training on employee career development in large companies; the findings conclude that employee job training affects employee career development. This research researchers try to research medium-scale companies down.

This review critically assesses the body of research about Measles-Mumps-and-Rubella (MMR) vaccine attitudes and uptake in the United Kingdom (UK) over the past 10 years. We searched PubMed and Scopus, with terms aimed at capturing relevant literature on attitudes, uptake, decision-making, and beliefs about the MMR vaccine. Two researchers screened for abstract eligibility and after de-duplication 934 studies were selected. After screening, 40 references were included for full-text review and thematic synthesis by three researchers. We were interested in the methodologies employed, and grouped findings by whether studies concerned: (1) Uptake and Demographics; (2) Beliefs and Attitudes; (3) Healthcare Worker Focus; (4) Experimental and Psychometric Intervention; (5) Mixed Methods. We identified group and individual level determinants for attitudes, operating directly and indirectly, that influence vaccine uptake. We found that access issues, often ignored within the public “anti-vax” debate, remain highly pertinent. Finally, a consistent theme was the effect of misinformation and lack of knowledge or trust in healthcare, often stemming from the Wakefield controversy. Future COVID-19 immunisation campaigns for children should consider both access and attitudinal aspects of vaccination, and incorporate a range of methodologies to assess progress, taking into account socio-economic variables and the needs of disadvantaged groups.

The concept of using eye-tracking in virtual reality for education has been researched in various fields over the past years. With this review, we aim to discuss the recent advancements and applications in this area, explain the technological aspects, highlight the advantages of this approach and inspire interest in the field. Eye-tracking has already been used in science for many decades and now has been substantially reinforced by the addition of virtual and augmented reality technologies. The first part of the review is a general overview of eye-tracking concepts and its applications. In the second part, the focus shifted towards application of eye-tracking in virtual reality. The third part is the description of the recently emerged concept of eye-tracking in virtual reality when applied to education and studying, which has not been thoroughly described before. We describe the main findings, technological aspects and advantages of this approach.

Amid to the COVID-19 pandemic, digital health literacy (DHL) has become a significant public health concern. This research aims to assess information seeking behavior, as well as the ability to find relevant information and deal with DHL among university students in Pakistan. An online-based cross-sectional survey, using a web-based interviewing technique, was conducted to collect data on DHL. Simple bivariate and multivariate linear regression was performed to assess the association of key characteristics with DHL. The results show a high DHL related to COVID-19 in 54.3% of students. Most of the Pakistani students demonstrated ~50% DHL in all dimensions, except of reliability. Multivariate findings showed that gender, sense of coherence and importance of information were found to be significantly associated with DHL. However, a negative association was observed with students’ satisfaction with information. This led to the conclusion that critical operational and navigations skills are essential to achieve COVID-19 DHL and cope with stress, particularly to promote both personal and community health. Focused interventions and strategies should be designed to enhance DHL amongst university students to combat the pandemic.

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.

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

The management of a cultural change in higher education is becoming necessary and unavoidable: changes in teaching, changes in research and changes in governance. Digital transformation is an essential part of many countries’ modernisation agendas. The aim of this non-experimental, descriptive, survey-based study was to explore the perceptions of university students toward the digital transformation that took place in university teaching as a consequence of COVID-19. The specific objectives proposed were to: a) analyse the perceptions of students toward digital transformation in university teaching; b) determine the valuation of students about the digital transformation that occurred in university teaching as a result of COVID-19; and c) explore the resources (hardware-software), professional collaboration, digital pedagogy and student empowerment (motivation) with respect to digital education and the recent changes in university teaching due to the pandemic. The results show that a large number of items are positively correlated. In conclusion, further research should delve into motivation, collaboration, reflective experience sharing, self-learning and initiatives that promote the development of competences in future teachers.

With the diversified development of media forms, livestreaming e-commerce has become a new sales model. Unlike the traditional sales model, this paper constructs a three-party game model composed of manufacturers, social media influencers and consumers based on the livestreaming model. It explores the equilibrium strategy selections of each participant in the supply chain system. In analyzing the evolutionary game stability of each participant, this paper obtains the equilibrium strategy and stability factors by analysis of the income and expenditure matrix. It uses the simulation model to analyze reasons for strategy selections of different game participants in the livestreaming e-commerce model. The results show that the strategies of manufacturers, social media influencers and consumers' selections have different impacts on their decision-making mechanism, and man-ufacturers are more sensitive to consumers' active participation in livestreaming e-commerce.

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.

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 article investigates the prospect of implementing multidisciplinary and multicultural student teamwork (MMT) involving Case-based Learning (CBL) and Problem-based Learning (PBL) as a sustainable teaching practice. Based on a mixed methods approach, which includes direct observation (both physical and virtual), questionnaire distribution and focus-group interviews the study reveals that MMT through CBL and PBL can both facilitate and hinder sustainable learning. Our findings show that while MMT enhances knowledge sharing, it also poses a wide range of challenges, raising questions about its social significance as a sustainable teaching practice. The study suggests the implementation of certain mechanisms, such as ‘Teamwork Training’ and ‘Pedagogical Mentors’, aiming to strengthen the sustainable orientation of MMT through CBL and PBL.

The Arctic is a remote region that has become increasingly globalised yet remains extremely vulnerable to many risks. The COVID-19 pandemic presented new challenges to the region. Using the Search, Appraisal, Synthesis and Analysis (SALSA) approach to conduct a meta-synthesis of the academic and grey literature on the impacts of the pandemic, an assessment is conducted of the types of risks that have been presented by the COVID-19 pandemic, the scales, and the national response strategies for mitigating the risks. Two case studies are explored, Iceland and Greenland, island nations that exemplify the extremes of the Arctic and reliance on tourism, a sector that was nearly entirely suspended by the pandemic. An evaluative matrix is employed which combines five different scales of risk – nano, micro, meso, macro and cosmic – with a sustainability categorisation of impacts. The risks of the pandemic cut across the respective scale and categories, with the potential for macro-scale events (systemic risk) to unfold linked to economic spillover effects driven by the curtailment of tourism and various supply chain delays. Both Iceland and Greenland have exemplified risk mitigation strategies which prioritise health over wealth, very strictly in the case of the latter. Strict border controls and domestic restrictions have enabled Iceland and Greenland to have much lower case and death numbers than most nations. In addition, Iceland has led the way, globally, in terms of testing and accumulating scientific knowledge concerning the genetic sequencing of the virus. The academic contribution of the paper concerns its broadening of understanding concerning systemic risk, which extends beyond financial implications to includes sustainability dimensions. For policymakers and practitioners, the paper highlights successful risk mitigation and science-based measures that will be useful for any nation tackling a future pandemic, regardless of whether they are island states, Arctic nations or another country.

: E-commerce sales surge represents a huge challenge for urban freight transport. Parcel lockers constitute a valid solution for addressing the challenges home deliveries imply. In fact, eliminating courier-consumer contact (also relevant for health-related issues, as made evident by COVID19 pandemic) and delivering in few predefined places might help coping with missed deliveries substantially. Furthermore, this option enables consolidated shipping and reducing delivery trip costs. This paper analyses and compares consumers’ preferences for alternative collection strategies. It investigates home delivery vs parcel locker use and forecasts their future market shares. This is performed based on both customers’ socio-economic variables and attributes characterising these alternative logistic fulfilment strategies. The case study considered rests upon a stated preference survey deployed in the city of Rome. The investigation specifically targets young people (i.e., population under 30 years) since they represent early adopters. Discrete choice models allow both quantifying the monetary value of parcel lockers attributes (i.e., willingness to pay measures) and estimating the potential demand for this innovative delivery scheme. Results show that distance and accessibility are the main choice determinants. Furthermore, there is an overall high propensity to adopt parcel lockers. This research can support policymakers when implementing such solutions.

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.

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

For most professionals to be successful in the current job market, they need some entrepreneurial skills (ES). This study aimed to describe and systematize these skills, considering the current globalization and digital transformation phenomena. The documental analysis and the critical reflection on the collected data allowed us to identify the socio-economic and socio-cultural reasons for the relevance of this problem. Consequently, to elaborate a frame of reference that is intended to be adequate to the needs of the professionals of the current global and digital era. The results pointed to a tripartite ES model - to be open to novelty, to create solutions to emerging problems, and to communicate effectively - which integrates the following skills: creativity and innovation, the spirit of initiative, self-efficacy and resilience, strategic planning, and evaluation, resolution of problems and decision-making, transformational leadership, clear and visual communication, teamwork and networking, and digital communication. In the continuation of this study, an ES scale will be created and validated according to this model, which will make it possible to measure the degree of development of these competencies.