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Preprint ARTICLE | doi:10.20944/preprints202305.1820.v1

Corporate Governance and Financial Statement Fraud During the Covid-19: Study of Companies Under Special Monitoring in Indonesia

Enggar Diah Puspa Arum, Rico Wijaya, Ilham Wahyudi, Aulia Beatrice Brilliant

Subject: Business, Economics And Management, Accounting And Taxation Keywords: audit committee, internal auditor, board’s experience, board size, financial statement fraud

Online: 26 May 2023 (02:55:19 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202305.1451.v1

Management’s Discretionary Assessments of Goodwill Impairments—Evidence from STOXX Europe 600

Frode Kjærland, Kristian Forbord, Are Oust, Håkon Stephani

Subject: Business, Economics And Management, Accounting And Taxation Keywords: goodwill impairment; IFRS; earnings management; company-specific factors; fixed effects

Online: 19 May 2023 (16:49:55 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202305.1214.v1

The Impact of Integration between Lean Accounting & Just In Time Technique on Cost Reduction in Modern Sustainable Manufacturing Environment in Saudi Companies

Ahmed Yousif Ismael

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Lean Accounting; Lean Production; Just In Time; Ethical Standard; Cost Reduction; Sustainable Manufacturing; Backflush Costing, & Value Stream

Online: 17 May 2023 (09:40:53 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202304.0250.v1

Determinants Influencing the Application of Lean Accounting: The Case of Vietnamese Garment Firms

Thi Minh Phuong Nguyen, Thi Hai Chau Ngo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Garment firms; Lean; Lean accounting; Lean manufacture; Lean production

Online: 12 April 2023 (07:26:05 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202303.0537.v1

Removal of Copper Ions from Distilled Sugar Cane Spirits by Adsorption on Red Mud

Sandro L. Barbosa, David Lee Nelson, Savio E. O. Miranda, Wallans Torres Pio dos Santos, Alexandre Pereira Wentz, Helvia Nancy Fuzer Lira, Fernando L. P. Pessoa, Foster A. Agblevor, Daniel Armelim Bortoleto, Maria Betânia de Freitas-Marques, Wagner da Nova Mussel, Lucas D. Zanatta

Subject: Business, Economics And Management, Accounting And Taxation Keywords: metals oxides; surface hydrophilicity; alcoholic beverage; contaminants; quality control; mesoporous materials

Online: 31 March 2023 (03:13:00 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202301.0216.v1

Does the Quality of Governance Affect Tax Revenue in South Africa?

Dumisani Pamba

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Quality of Governance; Tax Revenue; Multiple Regression Analysis; South Africa

Online: 12 January 2023 (08:40:18 CET)

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Preprint ARTICLE | doi:10.20944/preprints202301.0138.v1

Building Partnership or Competition: Village Business Sustainability in Indonesia

Soelchan Arief Effendi, Eko Ganis Sukoharsono, Lilik Purwanti, Rosidi Rosidi

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Village-Owned Enterprises, Partnership, Competitor, Village Economy, village business sustainability

Online: 9 January 2023 (03:31:39 CET)

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Preprint COMMUNICATION | doi:10.20944/preprints202212.0585.v1

Role of Accounting on Public Sector Accountability in Nigeria

Ayyatullahi Kamaldeen, Yakub Olamide Tijani, Joel Elizabeth Temitayo, Soyingbe Malik Semasa, Oluwatosin Olofinsao

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Accounting; Public sector; Nigeria

Online: 30 December 2022 (10:40:03 CET)

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Preprint ARTICLE | doi:10.20944/preprints202212.0029.v1

Comparative Analysis of Financial Performance between Companies in the Oil and Gas Trading Industry in 2019-2021

Binti Yuliatin, Paramita Nidan Paramesti, Putri Nuraini, Lisa Indriyati

Subject: Business, Economics And Management, Accounting And Taxation Keywords: financial ratios; cross section; oil and gas trading industry

Online: 2 December 2022 (01:51:17 CET)

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Preprint REVIEW | doi:10.20944/preprints202211.0369.v1

A Review on Forensic Accounting Profession and Education: Global Context

Sawsan Ismail, Abdallah Bader Al-zoubi, Firas N. Dahmash, Safaa Ahmad, Mahmoud Mahmoud

Subject: Business, Economics And Management, Accounting And Taxation Keywords: forensic accounting; Jordan; legal background

Online: 21 November 2022 (04:23:16 CET)

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Preprint ARTICLE | doi:10.20944/preprints202210.0101.v1

Philosophy of Science Base Theory Orem Self Care of Stroke Patients

Pipit Feriani, Moses Glorino Rumambo Pandin

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Stretching; Foot Massage; Lavender Oil; High blood pressure; Stoke; Orem

Online: 9 October 2022 (02:19:28 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202209.0224.v1

Contract Farming and Climate Change Adaptation in Rural Zimbabwe

Emmanuel Ndhlovu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Climate change; contract farming; coping; adaptation strategies; Zimbabwe

Online: 15 September 2022 (08:27:58 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202208.0372.v1

The Influence of fWHR Male CEO on Research & Development

Nur Fadjrih ASYIK, Muchlis Muchlis, Ikhsan Budi Riharjo, Rusdiyanto Rusdiyanto

Subject: Business, Economics And Management, Accounting And Taxation Keywords: CEO Male; fWHR; Masculinity; R&D; Stata

Online: 22 August 2022 (04:03:01 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202208.0083.v1

A Big Data Analysis with Machine Learning Techniques in Accounting Dataset from the Greek Banking System

Leonidas Theodorakopoulos, Georgios Thanasas, Spyridon Lampropoulos

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Ratios; Financial Crisis; Covid-19; Big Data; Accounting Data

Online: 3 August 2022 (10:42:06 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202206.0269.v1

Accounts Receivable Management: Information and Accounting Support and Main Aspects

Sergey Krylov

Subject: Business, Economics And Management, Accounting And Taxation Keywords: information and accounting support; accounts receivable; management; business

Online: 20 June 2022 (10:32:41 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202206.0233.v1

Social Robots Outdo the Not-so-Social Media for Self-disclosure: Safe Machines Preferred to Unsafe Humans?

Rowling Luo, Thea Zhang, Derrick Chen, Johan F. Hoorn, Ivy Huang

Subject: Business, Economics And Management, Accounting And Taxation Keywords: social media; social robots; negative mood; self-disclosure; intervention design; anthropomorphic design

Online: 16 June 2022 (06:11:48 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202205.0035.v1

The Determinants of Risk Weighted Assets in Europe

Angelo Leogrande, Alberto Costantiello, Lucio Laureti, Marco Maria Matarrese

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Financial Institutions and Services; General; Banks, Depository Institutions, Micro Finance Institutions, Mortgages; Investment Banking, Government Policy, and Regulation

Online: 5 May 2022 (11:14:25 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202204.0214.v1

The Influence of Interest Rate and Changes in The Dollars (Usd) Exchange on Stock Prices (Bank Bca Case Study Period 2020)

Binti Yuliatin, Maria Yovita R. Pandin

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Bank Central Asia (BCA) interest rate; Dollar exchange rate (USD); Stock Price

Online: 24 April 2022 (04:55:14 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202204.0160.v1

Application of Financial Statement Analysis of PT. Astra International, Tbk Towards Novice Investor Decision Making in the Indonesian Capital Market

Michael Revelin Ervan Septian, Maria Yovita R. Pandin

Subject: Business, Economics And Management, Accounting And Taxation Keywords: application of financial statement analysis; decision making; novice investor; Indonesian capital market

Online: 18 April 2022 (08:35:00 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202201.0279.v1

The role of organizational culture in normalizing paramedic exposure to violence

Justin Mausz, Mandy Johnston, Elizabeth Donnelly

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Paramedic; Violence; Qualitative Research; Operational Stress Injury; Mental Health

Online: 19 January 2022 (16:04:48 CET)

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Preprint ARTICLE | doi:10.20944/preprints202112.0367.v1

Sustainable Development in Portuguese Social Economy Entities: The Environmental Responsibility of Private Social Solidarity Institutions

Graça Azevedo, Denise Curi, Alberto J. Costa, Ana Maria Bandeira, Augusta Ferreira, Brizida Tomé, Carla Joaquim, Carlos Santos, Cristina Góis, Deolinda Meira, Helena Inácio, Mafalda Jesus, Maria Goreti Teixeira, Patrícia Monteiro, Ruben Duarte, Rui Pedro Marques

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Social Economy; Social Solidarity Institutions; Sustainable Development; Corporate Social Responsibility; Environmental Responsibility.

Online: 22 December 2021 (12:48:06 CET)

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Preprint ARTICLE | doi:10.20944/preprints202112.0353.v1

The Application of the Accounting for the Online Store

Tri Ayu Maulani Puspita, Maria Yovita R.Pandin

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Accounting; Financial Reports; Online Store.

Online: 22 December 2021 (11:44:00 CET)

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Preprint ARTICLE | doi:10.20944/preprints202112.0336.v1

Green Aid Tax Relief Participation Scheme – A Study about a Creative Environmental Tax Towards Carbon Reduction in the Post – Covid 19 Era

Francesca Bottari

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Environmental tax; Environmental policy; Carbon reduction; climate change; tax relief; forestation

Online: 21 December 2021 (13:38:13 CET)

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Preprint ARTICLE | doi:10.20944/preprints202111.0441.v1

The Moderating Role of CSR On the Antecedents And Out Come of Earnings Management in The Iraqi Firm

Mohammed Ghanim Ahmed, Yuvaraj Ganesan, Fathyah Hashim

Subject: Business, Economics And Management, Accounting And Taxation Keywords: board independence; audit committee; meeting frequency; M-score model

Online: 24 November 2021 (08:08:04 CET)

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Preprint ARTICLE | doi:10.20944/preprints202111.0183.v1

Corporate Social Responsibility and Firm Life Cycle: Empirical Evidence from the Pharmaceutical Industry in China

Jing Claire LI, Abdelhafid Benamraoui, Sudha Mathew, Neeta Shah

Subject: Business, Economics And Management, Accounting And Taxation Keywords: China; Corporate Life Cycle; Corporate Performance; Corporate Social Responsibility; Pharmaceutical Industry

Online: 9 November 2021 (14:40:54 CET)

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Preprint ARTICLE | doi:10.20944/preprints202107.0283.v3

Kabir Wealth Code: The combined effect of emotional awareness (EA) and intelligence quotient (IQ)

Azad A. Kabir, Raeed A. Kabir, Jebun Nahar, Ritesh Sengar

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Emotional intelligence; intelligence quotient; national income; wealth code; human capital; corruption perception index

Online: 9 November 2021 (13:20:02 CET)

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

Preprint CONCEPT PAPER | doi:10.20944/preprints202111.0118.v1

Validating the Effects of Disruptive Technologies using Operational Breakeven Theory, Relative Solvency Ratio and Altman’s Z-score on Selected Firms in Nigeria and India

Enyi Patrick Enyi, Ayodeji Kofi Ajibade

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Disruptive Technologies; Operational Breakeven; Altman’s Z-score; Enyi’s RSR; Going Concern; Market Induced Survival Ratio; Disruptive Technology Gains Index

Online: 5 November 2021 (11:31:53 CET)

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Preprint ARTICLE | doi:10.20944/preprints202107.0283.v2

Wealth Code Unlocked: The Combined Effect of Emotional Intelligence and Intelligence Quotient

Azad A. Kabir, Raeed A. Kabir, Jebun Nahar, Ritesh Sengar

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Emotional intelligence; intelligence quotient; national income; wealth code; nation building; corruption perception index

Online: 18 October 2021 (12:52:00 CEST)

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

Working Paper ARTICLE

Percieved trust in Public Authorities Nine Months after the COVID-19 Outbreak: A Cross-National Study

Daicia Price, Tore Bonsaksen, Mary Ruffolo, Janni Leung, Vivian Chiu, Hilde Thygesen, Mariyana Schoultz, Amy Ostertun Geirdal

Subject: Business, Economics And Management, Accounting And Taxation Keywords: coronavirus; cross-national study; pandemic; public authorities; social media; trust

Online: 11 October 2021 (11:04:14 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202109.0259.v1

Application of Corporate Social Responsibility -- Taking Chinese Listed Companies in the COVID-19 as an Example

Chih-Yi Hsiao, Hao-Wei Chen

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Financial constraints; corporate social responsibility; financial performance

Online: 15 September 2021 (12:43:05 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202109.0223.v1

Application of Artificial Intelligence Model to Identify the Distorted Financial Statements

Behzad Soleymanian, Razieh Solgi

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Accounting Distortions; Financial Statements; Neural Network; Accounting

Online: 13 September 2021 (16:18:55 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202109.0186.v1

Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia

Febrian Kwarto, Nunuy Nurafiah, Harry Suharman, Muhammad Dahlan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Sustainability Reporting; Law; Upstream Oil; Gas

Online: 10 September 2021 (11:26:59 CEST)

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Preprint HYPOTHESIS | doi:10.20944/preprints202108.0531.v1

Institutional Investors' Monitoring Roles in State Controlled Firms and Income Smoothing Analysis for Stable Growth and Sustainability: Focusing on China Stock Market

Meng-Jun Xu, Dong-Il Kim

Subject: Business, Economics And Management, Accounting And Taxation Keywords: nature of stock rights; state-controlled firm; income smoothing; institutional investor; pressure-resistant institutional investor; pressure-sensitive institutional investor

Online: 28 August 2021 (15:07:13 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0172.v1

The Spillover Effects on Strategic Interdependence Neighboring Countries: A Game Theory Approach

Oyundelger Sharkhuu, Pu Yongjian, Batdelger Tsogt-Ochir, Tugs Sanjdorj

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Inbound Tourism; Spillover Effect; Game Theory; Sustainable Development; Neighboring Countries, Mongolia

Online: 6 August 2021 (18:03:00 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0107.v1

Tree Resin as the Most Macroergic Constituent of Conifers – A Possible Means to Mitigate Global Warming and Climate Change

Jaroslav Demko, Ján Machava

Subject: Business, Economics And Management, Accounting And Taxation Keywords: resin; soft- and hardwood; combustion heat; pulp; renewable source; carbon sequestration; climate change

Online: 4 August 2021 (11:24:26 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0101.v1

The Smart City Ontology 2.0: Assessing the Components and Interdependencies of City Smartness

Nicos Komninos, Anastasia Panori, Christina Kakderi

Subject: Business, Economics And Management, Accounting And Taxation Keywords: intelligent city; smart city; smart ecosystem; ontology; city smartness

Online: 4 August 2021 (08:38:31 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0619.v2

Principles of Kabir Wealth Curve

Azad Kabir, Raeed Kabir

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Wealth curve; Intelligence quotient (IQ); Emotional Intelligence (EI); Emotional Awareness (EA);

Online: 3 August 2021 (14:51:48 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0070.v1

Socioeconomic and Spatial Impacts of High-Speed Rail on Enterprises: An Ex-Ante Case Study of Ahmedabad Station Area, India

Falendra Kumar Sudan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: high speed rail project; enterprise; infrastructure; socio-economic; spatial impacts; urban development; policy

Online: 3 August 2021 (10:56:39 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0053.v1

Protective Factors and Teachers’ Risk to Burnout during the Covid-19 Pandemic. Do Kolb’s Educator Roles Matter? - A Cluster Analysis

Camelia-Mădălina Răducu, Elena Stănculescu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: teacher burnout; well-being; self-control; positive emotionality; professional experience; psychological profile; COVID-19

Online: 2 August 2021 (15:32:37 CEST)

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Preprint REVIEW | doi:10.20944/preprints202108.0043.v1

Collaborative Problem Based Learning to Improve Metacognitive of Chemistry Students: Systematic Literature Review

Rusly Hidayah, I Wayan Dasna, Parlan Parlan, Fauziatul Fajaroh

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Collaborative Problem Based Learning; Metacognitive; Chemistry Students; Systematic Literature Review

Online: 2 August 2021 (13:23:11 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0032.v1

The impact of Artificial Intelligence on Data System Security: A Literature Review

Albérico Travassos Rosário, Ricardo Raimundo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Artificial Intelligence; Securty; Security Of Data; Security Systems

Online: 2 August 2021 (12:36:22 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0016.v1

Using a Product Life Cycle Cost Model to Solve Supplier Selection Problems in Sustainable Supply Chain

Tao Yu Jwo, Lin Yi Shyuan, Lee Hsuan Shih, Tu Chang Shu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: supplier selection; product life cycle cost; geometric averaging-weighting; penalty weighting; multiobjective linear programming; revised multichoice goal programming

Online: 2 August 2021 (11:08:56 CEST)

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Preprint REVIEW | doi:10.20944/preprints202108.0013.v1

Telework, Hybrid Work and the United Nation’s Sustainable Development Goals: Towards Policy Coherence

Magnus Moglia, John Hopkins, Anne Bardoel

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Telework; hybrid work; working from home; sustainability; UN Sustainable Development Goals; policy coherence

Online: 2 August 2021 (10:09:08 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202108.0008.v1

Anthropocene: New Geological Era or New Biophysical

Jordi Lopez Ortega

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Anthropocene; Noosphere; Biosphere; Morphology; Metamorphosis; Geophysiology

Online: 2 August 2021 (09:33:22 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0705.v1

Contextualizing Theology: A Look at the Sociopolitical Crisis in Nicaragua and the Evangelical Response

Norlan Josué Hernandez Blandón

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Contextual theology; contextualization; social engagement; Evangelicalism; Nicaragua; Politics

Online: 30 July 2021 (14:25:28 CEST)

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Working Paper ARTICLE

A Linear Process Approach to Short-term Trading Using the VIX Index as a Sentiment Indicator

Yawo Mamoua Kobara, Cemre Pehlivanoglu, Okechukwu Joshua Okigbo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Short-term trading; mean reversion; VIX; SPY; linear stochastic process; MACD; Bollinger Bands

Online: 29 July 2021 (16:24:34 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0619.v1

Principles of Kabir Wealth Curve

Azad Kabir, Raeed Kabir

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Wealth curve; Intelligence quotient (IQ); Emotional Intelligence (EI);

Online: 28 July 2021 (10:22:59 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0590.v1

Primary School Physical Education at the Time of the COVID-19 Pandemic: Could Online Teaching Undermine Teachers’ Self-Efficacy and Work Engagement?

Erica Gobbi, Maurizio Bertollo, Alessandra Colangelo, Attilio Carraro, Selenia di Fronso

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Physical education; COVID-19; primary school; self-efficacy; work engagement; school closure; classroom teachers; digital competence; online teaching; lockdown

Online: 26 July 2021 (15:41:22 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0571.v1

An Analysis of Students’ Perception of University Sustainability Programs and Image

Samuel Adeyanju

Subject: Business, Economics And Management, Accounting And Taxation Keywords: university; HEI; students; sustainability; UBC; qualitative study; perception

Online: 26 July 2021 (11:48:43 CEST)

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Preprint CONCEPT PAPER | doi:10.20944/preprints202107.0533.v1

In Search of a Social Master Frame for Energy Transition

Giorgio Osti

Subject: Business, Economics And Management, Accounting And Taxation Keywords: energy; transition; socialisation; meta frame; master frame

Online: 23 July 2021 (10:03:02 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0510.v1

Improving the Accuracy of Gridded Population Estimates in Cities and Slums to Monitor SDG 11: Evidence from a Simulation Study in Namibia

Dana R. Thomson, Forrest R. Stevens, Robert Chen, Gregory Yetman, Alessandro Sorichetta, Andrea E. Gaughan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: LMIC; urban; deprivation; informal settlement; poverty; Global South

Online: 22 July 2021 (09:15:06 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0504.v1

Using Spatial Patterns of COVID-19 to Build a Framework for Economic Reactivation

Renato Quiliche, Rafael Renteria-Ramos, Irineu de Brito Junior, Ana Luna, Mario Chong

Subject: Business, Economics And Management, Accounting And Taxation Keywords: humanitarian logistics; pandemic; economic reactivation; spatial modelling

Online: 21 July 2021 (18:27:42 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0499.v1

Decentralized Decisions and Technological Progress: A Formal Proof

Yong Tao

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Generalized Pareto distribution; Exponential income distribution; Technology factor; Information stock; Decentralized decisions

Online: 21 July 2021 (15:20:38 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0486.v1

Quantitative Assessment of the Economic Impacts of Horticulture Research and Extension at MSU Coastal Research and Extension Center

Benedict C. Posadas, Patricia R. Knight, Eric T. Stafne, Christine E.H. Coker, Gary Bachman, James DelPrince, Scott A. Langlois, Eugene K. Blythe

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Economic impact; ornamental horticulture; fruits and nuts; vegetables; flowers; horticulture research; extension

Online: 21 July 2021 (11:14:25 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0473.v1

Post-Lockdown Effects on Students’ Mental Health in Romania: Perceived Stress – The Impact of Missing Daily Social Interactions and Boredom Proneness

Liliana Dumitrache, Elena Stănculescu, Mariana Nae, Daniela Dumbrăveanu, Gabriel Simion, Ana-Maria Taloș, Alina Mareci

Subject: Business, Economics And Management, Accounting And Taxation Keywords: mental health; perceived stress; university students; gender differences; COVID-19; post-lockdown; Romania

Online: 21 July 2021 (09:38:11 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0398.v1

Strategy Control Model for Sustainable Manufacturinｇ through Rural Development

Haishang Wu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Sustainability; Strategy; Control; Recycling; Collaboration; Standard; AM; CM; SME

Online: 19 July 2021 (09:23:21 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0350.v1

Exponential Income Distribution and Evolution of Unemployment Compensation in the United Kingdom

Yong Tao

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Peer-to-peer economy; Income distribution; Unemployment compensation; Technological change

Online: 15 July 2021 (10:06:46 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0334.v1

Linking of Financial Data with Non-Financial Information on CSR of Companies Listed on the Stock Exchange in Poland – Polish Case Study

Małgorzata Anna Węgrzyńska

Subject: Business, Economics And Management, Accounting And Taxation Keywords: CSR; non-financial reporting; non-financial disclosures

Online: 14 July 2021 (12:53:02 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0328.v1

Green Supply Chain Pricing and Performance: a Fairness Preferences and Green Marketing Perspective

Hong Huo, Haiyan Zhong, Xiaoli Zhang

Subject: Business, Economics And Management, Accounting And Taxation Keywords: green supply chain; manufacturer’s fairness preferences; leading retailer; Stackelberg Game

Online: 14 July 2021 (12:14:03 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0314.v1

Development of Agriculture Model to Measure Survival Income for Different Categories of Agriculture Land-Holding Farmers

Masood Ahmed

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Small and Marginal farmers, Minimum Support Price (MSP), Agriculture, Economics, Poverty, Agriculture Land-holdings

Online: 14 July 2021 (09:55:38 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0312.v1

Analysis of Residents’ Preparedness Protocols during Ebola Pandemic in Urban Environment

Emmanuel O Amoo, Gbolahan A. Oni, Aize Obayan, Amos Alao, Olujide Adekeye, Gbemisola Samuel, Samuel A. Oyegbile, Evaristus Adesina

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Ebola Virus Disease, knowledge, attitude, practices, wellness, men, sexual behaviour, environment.

Online: 13 July 2021 (15:54:36 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0308.v1

Which Relational Benefits Really Matter to Multi-Channel Agencies?

Chang-Ju Lee, Sae-Mi Lee, Yong-Ki Lee

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Relational benefits; calculative and affective commitment; long-term orientation; multi-channel agency

Online: 13 July 2021 (12:21:34 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0306.v1

Online vs. Face-to-Face Lecture Courses: Factors Impacting the Effectiveness of Online Learning

Piyapong Janmaimool, Siriphan Nunsunanon

Subject: Business, Economics And Management, Accounting And Taxation Keywords: online learning; face-to-face learning; learning effectiveness; challenges with online learning; lecture-based courses.

Online: 13 July 2021 (11:57:22 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0294.v1

GIS Based Multi-Criteria Land Suitability Assessment for Future Urban Development in The Country Park Peripheries of Hong Kong

Anutosh Das, Ming Wai Vivian Lee, Yui Hin Isaac Wong, Yuen Ting Kitty Tang, Sayeed Aziz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Land Suitability Analysis, Multi Criteria Analysis, Country Park Periphery, Future Urban Development

Online: 13 July 2021 (11:17:11 CEST)

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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.

Preprint CONCEPT PAPER | doi:10.20944/preprints202102.0367.v2

An Emergency Management Doctrine

David Redman

Subject: Business, Economics And Management, Accounting And Taxation Keywords: All-Hazard; Emergency Management; Mitigation; Preparedness; Recovery; Response

Online: 13 July 2021 (10:07:16 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0283.v1

Wealth Code Unlocked: The Combined Effect of Emotional Intelligence and Intelligence Quotient

Raeed A Kabir, Jebun Nahar, Ritesh Sengar, Azad A. Kabir

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Emotional intelligence; intelligence quotient; national income; wealth code; nation building; corruption perception index

Online: 13 July 2021 (09:56:34 CEST)

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Intellectual quotient (IQ) is a measure of intellectual “ability” of performing, comprehension, and learning. Previous study reported that intelligence measures predict various measures of job performance and income. Emotional intelligence (EI) is the capacity of awareness, controlling and expression of one's emotions, seeking more feedback, and managing one's emotion to handle interpersonal relationships judiciously and empathically. These characteristics are also important for personal and professional success. Objective: This study tests a hypothesis whether the average national income rank is best predicted by the combined effect of the population's average intelligence quotient (one's ability to perform and learn) and emotional intelligence (emotional ability to express and handle interpersonal relationships). Method: The population average intelligence quotient, emotional intelligence, and indices of good governance, which include corruption perception index and educational expenses for each country were obtained from public data sources. The outcome variable for this study was the average national income rank. All the variables that are significant in univariate analysis were included in the multivariate regression analyses but excluded from the final model if not significant. Result: The total number of countries included in the final analysis was 81 because of missing values in different variables. The product of intelligent quotient (IQ) scores and emotional intelligence (EI) were found highly correlated at -0.75 ( p <0.05) with the national average income rank. The independent effect of intelligence quotient (IQ) and emotional intelligence (EI) was found not significant when their interaction effect (the product of IQ and EI) was introduced in the model. The R square value for the multivariate model with the interaction effect of intelligence quotient (IQ) and emotional intelligence (EI) was the highest at 0.73. The final model also included measures of good governance such as educational expense and corruption perception index (CPI). The corruption perception index (CPI) and educational expense were strongly correlated with measurements of good governance such as democracy index, functioning of government, electoral process and pluralism, political participation, and civil liberty, but these variables were found not significant in the multivariable model. Conclusion: The study concludes the effect of emotional intelligence and intelligence quotient are complementary to each other and holds the key to predicting average national income or wealth rank. This study also implies a nation may build more wealth if educational institutes focus on developing emotional intelligence (EI) and intelligence quotient (IQ).

Preprint ARTICLE | doi:10.20944/preprints202107.0263.v1

Research on Regional Economic Innovation-driven Development and Spatial Characteristics in Sichuan Province

Hong Wang, Ming-ning Lu, Za-mo Er

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Regional Economic; Innovation-driven; Development; Spatial Characteristics

Online: 12 July 2021 (13:42:16 CEST)

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Working Paper REVIEW

Impact of Climate Change Hazard: Carbon Risk on Stock Returns and Asset Pricing

Ume Salma Akbar, Niaz Ahmed Bhutto, Suresh Kumar Oad Rajput

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Climate change risk; carbon dioxide; asset pricing modeling

Online: 12 July 2021 (12:01:49 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0243.v1

European Recovery and Green Jobs beyond the Energy Sector: Wellbeing Opportunity in Spanish Tourism Sector

Esther González Arnedo, Antonio Sánchez-Bayón, Francisco Javier Sastre

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Political Economy; Economic Policies; European Green Deal; Recovery Plan; Green Jobs; Wellbeing Economics; Tourism & Hospitality Sector

Online: 12 July 2021 (11:20:01 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0241.v1

Consumer Behaviour in Search of a Circular Economy

Antoni Seguí-Alcaraz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: circular economy; environment; consumer

Online: 12 July 2021 (11:14:35 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0230.v1

Diverging from News Media: An Exploratory Study on the Changing Dynamics between Media and Public Attention on Cancer in China from 2011-2020

Yangkun Huang, Xiaoping Xu, Sini Su

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Cancer; Public Attention; News Media; Granger Causality Test; Data Mining

Online: 9 July 2021 (15:44:24 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0201.v1

Impact of Internet use on the income gap among rural residents: A social capital-based analysis of the mediating effect

Lina Shangguan, Xiaoyan Peng

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Internet use; social capital; income gap between farmers; mechanism

Online: 8 July 2021 (13:26:17 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0188.v1

Using a Product Life Cycle Cost Model to Solve Supplier Selection Problems in the High-Technology Company

Tao Yu Jwo, Lin Yi Shyuan, Lee Hsuan Shih, Tu Chang Shu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: supplier selection; product life cycle cost; geometric averaging-weighting; multiobjective linear programming; revised multichoice goal programming

Online: 8 July 2021 (10:05:29 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0157.v1

Financial Literacy and Sustainable Consumer Behavior

Ester Muñoz-Céspedes, Raquel Ibar-Alonso, Sara Lorenzo-Ros

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Financial Literacy; Financial Behaviour; Consumer Behavior; Sustainable Consumer Behavior; Social Media; Natural Language Processing; Social Network

Online: 6 July 2021 (13:42:31 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0139.v1

Core Elements Towards Circularity: Evidence From the European Countries

Olga Lingaitienė, Aurelija Burinskienė

Subject: Business, Economics And Management, Accounting And Taxation Keywords: circularity; waste streams; circular approaches; regression equation

Online: 6 July 2021 (11:40:19 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0095.v1

Aurora Borealis Is an Inspiration to the Performance of Nordic Economies?

Manuel Carlos Nogueira, Mara Madaleno

Subject: Business, Economics And Management, Accounting And Taxation Keywords: economic growth; globalization; sustainability; ease of doing business; entrepreneurship; economic freedom; Nordic countries.

Online: 5 July 2021 (12:09:02 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0086.v1

Cost-Benefit Analysis of Flood Management, a Case Study of Jammu and Kashmir

Kowser Ali Jan

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Cost-benefit analysis; nature; flood management; disaster

Online: 5 July 2021 (10:08:52 CEST)

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Preprint REVIEW | doi:10.20944/preprints202107.0083.v1

Gender Dimensions in Disaster Risks Reduction Policy: Insights from Bangladesh

Sajal Roy, Bishawjit Mallick, Utsab Bhattarai

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Disaster; Vulnerability; Women; Gender; Disaster Risk Reduction; Bangladesh

Online: 5 July 2021 (09:39:48 CEST)

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Working Paper ARTICLE

Are They Careful enough? Testing Consumers’ Perception of Alternative Processing Methods on the Quality of Organic Food

Busra Kilic, Emilia Cubero Dudinskaya, Migena Proi, Simona Naspetti, Raffaele Zanoli

Subject: Business, Economics And Management, Accounting And Taxation Keywords: food processing; packaging; UHT; high-pressure; pulsed-electric fields; pasteurization; mi-cro-wave; consumer research; farm-to-fork

Online: 5 July 2021 (08:10:21 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0076.v1

Analyzing the Co-Competition Mechanism of High-Tech Park from the Perspective of Complex Socioeconomic Network

Lizhi Xing, Jingying Xu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Complex Network Theory; Social Network Analysis; High-Tech Enterprises; Co-Competition Relationship; Innovation Ecological Niche

Online: 5 July 2021 (08:00:56 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0049.v1

The Impact of Overseas Warehouse on Cross-Border E-Commerce Exports from the Perspective of System Dynamics

Guanglan Zhou, Zhiying Fan, Yulian Fei

Subject: Business, Economics And Management, Accounting And Taxation Keywords: System Dynamics, Overseas Warehouse, Cross-border E-commerce, Logistics Service Quality, Healthcare Supplies Export

Online: 2 July 2021 (11:13:54 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0004.v2

Beyond Misperception–Two Types of Mental Model Errors in a Dynamic Decision Task

Martin FG. Schaffernicht, Miguel López-Astorga, Cristian A. Rojas-Barahona, Ramón D. Castillo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Mental Models; Dynamic Decision Making; Systems Thinking; Learning;

Online: 2 July 2021 (10:26:06 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0048.v1

Students’ Perception of Doctoral Defense Formats

Eva O.L. Lantsoght

Subject: Business, Economics And Management, Accounting And Taxation Keywords: assessment; best practices; defense formats; doctoral defense; doctoral students; PhD thesis; quantitative research; student perception; viva; viva voce

Online: 2 July 2021 (10:15:51 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0047.v1

Product Life Cycle Cost Model to Solve Supplier Selection Problems in the Supply Chain Management

Tao Yu-Jwo, Lin Yi-Shyuan, Lee Hsuan-Shih, Tu Chang-Shu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: supplier selection; product life cycle cost; geometric averaging-weighting; penalty weighting; multiobjective linear programming; revised multichoice goal programming.

Online: 2 July 2021 (10:11:13 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0010.v1

Secondary School Teachers' Self-Perception of Digital Teaching Competence in Spain Following COVID-19 Confinement

Jorge-Manuel Prieto-Ballester, Francisco-Ignacio Revuelta-Domínguez, María-Inmaculada Pedrera-Rodríguez

Subject: Business, Economics And Management, Accounting And Taxation Keywords: digital teaching competence; information and communication technology; blended-learning; COVID-19.

Online: 1 July 2021 (11:06:33 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0004.v1

Beyond Misperception–Two Types of Mental Model Errors in a Dynamic Decision Task

Martin Schaffernicht, Miguel López-Astorga, Cristian Rojas-Barahona, Ramón Castillo

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Mental Models; Dynamic Decision Making; Systems Thinking; Learning;

Online: 1 July 2021 (10:33:42 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202107.0001.v1

Motivations to the Practice of Thermal Tourism: The Case of North and Centre of Portugal

Filipa Brandão, Dália Liberato, Ana Sofia Teixeira, Pedro Liberato

Subject: Business, Economics And Management, Accounting And Taxation Keywords: thermal tourism; health and wellness tourism; motivations; consumers’ profile; covid-19

Online: 1 July 2021 (07:39:25 CEST)

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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.

Preprint ARTICLE | doi:10.20944/preprints202106.0446.v2

The Latent Digital Divides and Its Drivers in E-Learning: Among Bangladeshi Student During COVID-19 Pandemic

Md Badiuzzaman, Md. Rafiquzzaman, Md Insiat Islam Rabby, Mohammad Mustaneer Rahman

Subject: Business, Economics And Management, Accounting And Taxation Keywords: COVID-19; Digital Divide; Online Learning; Multi-level Digital Divide

Online: 30 June 2021 (12:28:15 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0730.v1

The Role of Destination Experience in the Sustainability of the Image of the Tourist Destination

Olimpia Ban, Adrian Hatos, Laurențiu Droj, Carmen Toderascu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: tourist destination; image; promotion; experience; Bihor; Romania

Online: 30 June 2021 (11:49:13 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0728.v1

The Spontaneous Pricing Order in the Noncooperative Game of Monopolistic Manufacturer and Many Retailers

Tieyan Si

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Spontaneous order; Price formation; Non-cooperative game theory; Statistical physics; Supply chain; two dimensional Ising model

Online: 30 June 2021 (10:27:43 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0711.v1

Research on the Impact of Environmental Regulation and Technology Innovation on the Quality of Economic Growth

Qingyang Wu

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Quality of economic growth; environmental regulation; technological innovation

Online: 29 June 2021 (14:14:33 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0696.v1

Revealed Preferences of Fourth Graders When Requesting Face-to-Face Help While Doing Math Exercises Online

Roberto Araya, Raúl Gormaz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Help Seeking; Same-age Peer Tutoring; Revealed Preferences; Data analytics

Online: 29 June 2021 (11:36:26 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0693.v1

The Impact of Short-Term Cross-Cultural Experience on the Intercultural Competence of Participating Students: A Case Study of Australian High School Students

Wendy Nelson, Johannes M. Luetz

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Intercultural competence; Cross-cultural experiences; Emotional intelligence; Global citizenship; Immersive pedagogy

Online: 29 June 2021 (08:40:01 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0685.v1

Social Media about the Company's Image as an Element of Specific Development

Justyna Żywiołek

Subject: Business, Economics And Management, Accounting And Taxation Keywords: sustainable business; social media in the enterprise; Kano’s model, enterprises reputation

Online: 28 June 2021 (16:30:25 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0671.v1

Flexibility Versus Certainty in Planning: A Critical Review of Cross-Boundary Spatial Planning Systems and Practices

Anutosh Das, Mohammad Shahriyar Parvez

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Cross-Boundary Spatial Planning Systems and Practices

Online: 28 June 2021 (14:51:05 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0648.v1

Investigating the Blind Spot of a Monitoring System for Article Processing Charges

Andre Bruns, Niels Taubert

Subject: Business, Economics And Management, Accounting And Taxation Keywords: open access; article processing charges; monitoring systems

Online: 28 June 2021 (12:33:05 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0632.v1

Opportunities for and Limits to Cooperation between School and Families in Sustainable Public Food Procurement

Elena Pagliarino, Elena Santanera

Subject: Business, Economics And Management, Accounting And Taxation Keywords: school catering; sustainable food; public procurement; parents; children; food choices; involvement; Covid-19 pandemic.

Online: 28 June 2021 (09:52:59 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0615.v1

“Resource Portfolio” and Total Capital of Different Social Classes in the Modern Society of Latvia

Vera Komarova, Iveta Mietule, Iluta Arbidāne, Vladas Tumalavičius

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Latvia; social classes; “resource portfolio”; social capital; degree of the resource capitalization.

Online: 25 June 2021 (10:51:58 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0612.v1

Drought: The Silent Harm of Migration From Central America During the Period 1990 to 2019

Sazcha Olivera, María del Pilar Fuerte-Celis, Bernardo Bolaños

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Migration; Northern Triangle of Central America; climate change; drought

Online: 25 June 2021 (09:23:22 CEST)

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Preprint ARTICLE | doi:10.20944/preprints202106.0595.v1

Estimating the Total Number of Residential Fire-Related Incidents and Underreported Residential-Fire Incidents in New South Wales, Australia by Using Linked Administrative Data

Nargess Ghassempour, W. Kathy Tannous, Gulay Avsar, Kingsley E. Agho, Lara A. Harvey

Subject: Business, Economics And Management, Accounting And Taxation Keywords: Residential Fire; Linked Data; Health Economics; Epidemiology

Online: 24 June 2021 (08:52:39 CEST)

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Business, Economics and Management