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.

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.

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 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.

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

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

This 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.

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.

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?

To define and evaluate the areas of consideration concerning in identifying the critical factors that top universities in Nueva Ecija, Philippines can be used for triangulating the courses of actions that can be applied to improve the current practices of universities towards its combat to the COVID–19 disease is the primary objective of this study. The researchers used a descriptive design of methodology by using questionnaire–checklist to scientifically describe the situation, problems, phenomenon, or program, or provide information about certain issues related to the virus outbreak. The respondents of the study were faculty and staff of five established universities in Nueva Ecija, Philippines wherein the researchers employed a non–probability sampling technique to be logically assumed as the representative of the entire population. The results of the study shown that the top universities in Nueva Ecija have made efforts to ensure the safety of university workers by complying with the Inter–Agency Task Force (IATF) protocols. It can be inferred, in reality, that there are some areas that must be improved especially when it comes to ensuring the welfare of the personnel who are still reporting to work even in this time of the pandemic. The researchers suggested an enhancement plan that can be adapted by these universities to resolve the concerns of the faculty and staff especially in reducing the spread of the virus without sacrificing the day–to–day transactions of the academic institutions.

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

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

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.

Sustainability is directly linked to firms’ survival in competitive markets. To survive, firms need extra capital, and seasoned equity offerings (SEOs) are one sustainability strategy. Additional resources from SEOs leads to changes in firms’ operational structure, which brings future sustainability. This study investigates whether there is sustainability in firms’ operational structure and the effects of sustainable development on operational performance and market reaction. We measure the operational structure change of firms as three proxies: 1) the rate of increase in the number of operating segments, 2) the Berry–Herfindahl index using the ratio of sales of each operating segment out of total sales, and 3) the size of net investment in plant and equipment. Our results show that operational structure change has a statistically significant and positive correlation with long-term operating performance. In addition, there is no significant stock price response at first, but the operating performance in the next term is perceived as a favorable factor after 3 years. The results show that there are different responses in the stock market toward operational structure change. The empirical results confirm that firms with SEO have sustainable development in operational structure and that markets recognize firms’ sustainability strategy arising from SEOs.

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

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.

Sustainability is directly linked to firms’ survival in competitive markets. To survive, firms need extra capital, and seasoned equity offerings (SEOs) are one sustainability strategy. Additional resources from SEOs leads to changes in firms’ operational structure, which brings future sustainability. This study investigates whether there is sustainability in firms’ operational structure and the effects of sustainable development on operational performance and market reaction. We measure the operational structure change of firms as three proxies: 1) the rate of increase in the number of operating segments, 2) the Berry–Herfindahl index using the ratio of sales of each operating segment out of total sales, and 3) the size of net investment in plant and equipment. Our results show that operational structure change has a statistically significant and positive correlation with long-term operating performance. In addition, there is no significant stock price response at first, but the operating performance in the next term is perceived as a favorable factor after 3 years. The results show that there are different responses in the stock market toward operational structure change. The empirical results confirm that firms with SEO have sustainable development in operational structure and that markets recognize firms’ sustainability strategy arising from SEOs.

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.

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.

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.

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

This 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.

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.

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.

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

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.

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

The lean supply chain of construction engineering projects is to achieve the maximum satisfaction of the owners' needs in order to effectively achieve the goal of supply chain management. This paper explores an effective method of lean supply chain cost management for construction engineering projects with target cost management, so that each participating unit on the supply chain node can fully utilizes its core competencies to minimize internal consumption and waste, and achieve the optimal overall efficiency of the supply chain. According to the requirements of the goal planning theory of the construction project company, establish a lean supply chain cost planning system for the construction project, realize the basic model of the lean supply chain cost management of the construction project, and set the target cost from the lean project of the construction project. The technical decomposition is established by the process of cost decomposition and cost pressure transmission and sub-target cost planning.

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

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.

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

Considering the increasing number of women entering the accounting profession; it is timely to explore inequalities that still exist; and consider what policy processes continue to forge inequalities between men and women. Through a SLR of accounting and management journals during the period 1994-2017 we assess the different dynamics that have shaped inequalities between men and women, presenting both employee and employer perspectives of professional enhancement. The study is framed around conceptualizations of gendered organizations and highlights how cultural and social practices impact men and women differently. Our study finds there are still arrays of organization practices that have profound gendered effects. Our study shows that there are commonalities in research which include HR practices of recruitment, selection, and advancement; perceptions of women's visibility and invisibility at work; motherhood and childcare responsibilities; and discourses of the glass ceiling that constitute barriers to women's progression. Most importantly we reveal that constraints nowadays are similar to those identified in the 90s. We explored these gendered constructions and suggest relevant HR strategies that can aid women's advancement.

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&lt;.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 &lt; .001) and for asked feedback formats (p&lt;.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 performance of the students in academics depends on many different factors. One of these factors is the economic status of their families. Education in public schools, though it is free, some parents cannot afford to send their children to school due to financial constraints. Education as a free is every individual's right in society, but it becomes a privilege because of a lack of financial support. This research work is a comparative study of students' or learners' performance in mathematics among students from working and non-working. This research article's ultimate objective is to investigate and compare a significant difference in their performance in the subject mathematics. The research methodology utilizes a t-test to analyze and synthesize primary data sources collected via interview and academic records, and diverse literature on the study area. However, the research findings revealed no significant difference in the two groups (the working and non-working group of learners). Therefore, it is recommended that secondary schools should be provided with adequate books and facilities and faculty school interventions and programs and promote the usage of SIM or Strategic Intervention Materials for learning and memory enhancement among learners.

Transition from primary to secondary school is more successful when students’ learning is consistent. Students are also more likely to enjoy the school, engage with learning, and have a high academic achievement in the secondary school when they feel motivated. This is a critical aspect especially in cases when global pandemics situations allow only the online schooling opportunity. Students that are away from school lack the traditional sources of motivation and self-regulated learning skills, thus research is needed to identify other important factors that can be developed in remote settings. The aim of this study was to find out how students perceive their experience with the transition from primary to secondary school and how such a transition influences students’ self-regulated learning (SRL) and motivation. Self-reported data were collected during the COVID-19 breakout from a total of N=80, 6th and 7th grade students aged 12-14 years old. Results showed that students had a successful transition, especially when they are supported by their parents and teachers. Next, Bivariate Pearson Correlation analysis indicated that students’ perceptions about their experience with the transition from primary to secondary school and their self-regulated learning and motivation are significantly correlated. No gender differences were found among all main study variables.

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.

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.

Aim: This research is aimed at examining the cost-effectiveness of olanzapine versus risperidone in dementia patients with behavioural and psychological symptoms in Thailand. Methods: An existing Markov model based on a critical review through the comprehensive literature search and a justification for the most appropriate model for a Thai setting was adapted to simulate the disease progression of patients with dementia with behavioural disturbances until their need for full-time care (FTC). The time to the FTC state was estimated by a predictive equation developed by Rive et al. (2010). The model was conducted to assess the expected costs and outcomes associated with olanzapine compared with risperidone for Thai patients with BPSD aged 60 years and above. This model performed over a five-year time horizon with a one-month cycle length based on a societal perspective. The incremental cost-effectiveness ratio was used as the estimated outcome. Sensitivity analyses were also conducted to demonstrate the robustness of the results. Results: Over 5 years, olanzapine was found to be a cost-effective therapeutic option for the treatment of behaviourally disturbed patients with dementia compared with risperidone, in Thailand from a societal perspective (ICER < THB 160,000). The model underwent extensive sensitivity analyses, which also confirmed that olanzapine was the dominant strategy following the base-case findings. Conclusions: By comparison with risperidone, the model suggests that olanzapine can be regarded as a cost-effective therapeutic strategy for the management of patients with behavioural and psychological symptoms in Thailand.

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.

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.

This study uses a recently developed theory and technique to examine post-acquisition evidence as to the motives for mergers and acquisitions(M&As), and decomposed the M/B ratio into three components: firm-specific error, time-series sector error, and long-run value-to-book. We make a multidimensional grouping according to the frequency of M&As , payment method, proportion of shares acquired, M/B ratio before the merger and total assets of the acquirers before the merge. The results confirm that M&As involve multiple motives, such as market timing, industry and economic shocks, agency and hubris. Using a sample of 2,035 M&As in China, we find that 59% are related to market timing, 68% are related to agency and hubris, 21% are related to industry and economic shocks, 51% are related to multiple motives. Our empirical research finds that the main motives for M&As of listed companies in China are value-decreasing, which have negative impact on the acquirers‘ sustainable development.

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.

Social capital creates a synergy that brings many benefits to members of a community. Thus, the main objective of this article was to examine whether social capital can improve a society's food security. If yes, how? To answer these questions, a systematic literature review was conducted using the Prisma approach. The output of this method led to finding 39 related articles. Precise studying these articles illustrated that social capital improves food security through two mechanisms of knowledge sharing and product sharing (i.e., sharing food products). It revealed that social capital through improving the food security pillars (i.e., food availability, food accessibility, food utilization, and food system stability) affects food security. In other words, the interaction among the members of the community results in sharing food products and information among community members, and this facilitates food availability and access to food. There are many shreds of evidence in the literature that sharing food and food product among the community member decreases household food security and provides the healthy nutrition to the vulnerable families and improve the food utilization pillar of food security. In addition, it is disclosed that belonging to the social networks increases the resilience of the community members and decreases the vulnerability of the community that subsequently strengthens the stability of a food system. This study contributes to the common literature on food security and social capital by providing a conceptual model based on the literature. In addition to researchers, policymakers can use the finding of this study to provide solutions to address food insecurity problems.

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 objective of this research is to measure the perception that teachers had about their own performance when they were forced to carry out an Emergency Remote Teaching due to the COVID-19 pandemic. A questionnaire was provided to teachers of every educational stage in the Basque Country (Pre-school, Primary and Secondary Education, Professional Training and Higher Education) obtaining a total of 4,586 responses. The statistical analysis of the data shows that the greatest difficulties reported by educators are shortcomings in their training in digital skills, which has made them perceive more workload during the lockdown and negative emotions. Another finding is the existing digital divide between teachers based on their gender, age and type of school. A further worrying result is the lower technological competence in lower educational levels, which are the most vulnerable in remote teaching. These results invite us to reflect on the measures to be taken to improve equity, social justice and resilience of the educational system, which align with some of the Sustainable Development Goals.

In the Republic of Serbia, no comprehensive scientific multimethod research has been conducted to identify weaknesses and opportunities for improving the disaster risk management system. Regarding that, in the paper, author presents project description ,,Strengthening Integrated Disaster Risk Management System in Serbia - DISARIMES” which shall enable strengthening the disaster risk management system through research, development and innovative solutions implementation in the preparation, mitigation, response, remediation and post-disaster phases. The scientific importance of the projected research is reflected in the creation of assumptions for the advancement of theoretical and empirical knowledge in the scientific field of disaster risk management, bearing in mind that it is a relatively young scientific discipline in Serbia. The results of the project research will make it easier for decision makers in Serbia to understand the shortcomings of the system, but also provide innovative opportunities to improve their functioning in conditions of increasingly frequent and serious disasters. Establishing a scientific and professional society in the field of disaster risk management will create sustainable and necessary conditions for the transfer and improvement of knowledge and experience of importance for raising the level of operability of the system of protection and rescue of the Republic of Serbia in the event of disasters. A key contribution of the research findings will be to create a sustainable knowledge base that will be supported by the relevant amount of information regarding innovative capabilities and solutions identified as necessary to raise social resilience to a much higher level. In order to achieve the set goals, DISARIMES makes it possible, through a large number of SWOT analyses and other multimethod studies, to clearly identify and systematize the objective deficiencies and barriers encountered by the disaster risk management system in Serbia in all its stages before, during and after disasters, to identify and implement the appropriate solutions based on this. The objectives of the project are: to assess and identify strengths (advantages), weaknesses (disadvantages), opportunities (innovation potential) and threats for the disaster risk management system in Serbia; to develop and update RDI (research, development, innovation) Roadmap – knowledge databases with innovative solutions and other relevant information for improvement of the disaster risk management system; to fully deploy the DISARIMES scientific-professional network involving a broad range of the disaster risk management scientists and civil protection professions and organisations; to prepare the ground for the disaster risk management policy innovations.

Peer-to-peer (P2P) energy trading – where energy prosumers transact directly between each other – could help enable transition to a low-carbon energy system. If it is to be supported in policy and regulation, it is important to anticipate the distributional impacts (or how it might impact segments of society differently). However, real-world evidence on P2P energy trading is currently extremely limited. To address this challenge in the short- to medium-term, this study aimed to explore what might be learned from the extensive body of research on a comparable offering in the accommodation sector: Airbnb. A realist review approach was employed to maximise transferability of findings, focused on what mechanisms are thought to lead to what distributional outcomes, in what contexts. On the basis of the review, the benefits of selling services in P2P energy trading schemes would be expected to accrue disproportionately to those living in areas with network management challenges, who are younger and more highly educated. The review also raised the prospect of discrimination on the basis of characteristics such as race and gender where there are high levels of individual choice over who to trade with. Recommendations include monitoring, incentivising diversity, anonymization, and limiting trading choices.

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

This document makes a comprehensive analysis of the inequality of the water market in Chile, measured by the Gini coefficient method. The situation of water rights in Chile is of particular interest because it is a completely privatized system, where rights are traded in the market and therefore water is presented as a commodity. This privatization of water in Chile occurred as part of the process of neoliberalization since the 1981 Water Code. The results of this study indicate that both the concentration and the inequality in the distribution of water rights is very high. It proposes a profound revision of applying a mercantile logic to a scarce basic resource for life such as water and exploring the importance of its role as a national good for public use.

In the context of multiple repurposing of rural spaces, tourism represents a path for development, with the potential to revitalize these areas. The conservation and restoration of heritage, and its promotion through tourism, can become an opportunity for local development, in which a range of stakeholders fulfil different roles in the carrying out of the processes involved. The aim of the study was to analyse the process and results of channelling heritagisation through tourism in Mértola (Baixo Alentejo, Portugal). A series of interviews with the chief stakeholders in the process was conducted, from which the contexts and conceptualisations of development were determined. On the basis of secondary data (statistics), an analysis of the impacts of the process of heritagisation and the development of tourism was undertaken. The objectives of this study consisted in determining: a) the importance of the process of heritagisation in Mértola; b) the viability of the project, given the cost and lack of comprehensive conservation, in creating a unified whole; d) the performance of, and power relationships between, the various stakeholders; e) the limited participation of locals due to disaffection with the project; f) the correlation between heritage, rural tourism and local development.

This paper contributes to the current debate about Benefit Corporations, presenting the development of this organisational model in Italy, the first country to introduce this hybrid form after the US. Grounded on an institutional logic perspective, it provides a picture of the institutional dynamics that have characterised the rise of this new entrepreneurial form outside the US. The analysis provides an in-depth foundational study of the Italian case and highlights the relevant influence of different institutional pressures in explaining the rise of and constraints in the diffusion of Benefit Corporations. Empirically, it combines secondary data, available from different public sources, and primary data collected through interviews with a series of knowledgeable informants. Based upon the analysis, two aspects appear peculiar for the development of Benefit Corporations in Italy: the interplay between the Benefit Corporation legal form and the certified B Corp model, and the rise of tensions between social entrepreneurship and the third sector ecosystem. This paper concludes that the peculiar institutional pressures leading to the birth of Benefit Corporations in Italy may be source of permanent tensions and of concern for the diffusion of the model.

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.

Climate justice as a commons is conceived as the intertemporal climate equity and equal- ity exchange amongst generations. Sustainability, intended as the interplay amongst the economy, the society, the environment, and the governance, is essential to forge the climate justice theoretical framework. On this base, the study attempts to model intertemporal choice amongst generations in these four domains, making use of an over- lapping generations (OLG) model. The proxies detected are GDP growth (economy), environmental quality (environment), and labor growth, and environmental investment (society) as assumptions. The governance dimension is captured by the di¤erence in wealth between young and old generations. The work aims at replying to the follow- ing research question: Which are the conditions for sustainable development such that climate justice holds? The intra-intergenerational exchange is de…ned in two periods, while the individual provides their preferred economic and environmental choice mix as consumption-saving. This study shows that sustainable growth is achievable only with increased young e¤ort and less leisure and consumption.

(1) Background: The article gives us an insight into the key issues of the car-sharing and its impact on urban sustainability. (2) Methods: A selection of 314 articles published in peer-reviewed journals from the Scopus database were analysed using Leximancer 5.0 for Automated Content analysis. (3) Results: Seven themes were identified explaining the researched topic of the car-sharing situation in Europe, which are Sharing, Economy, Model, Systems, Electrical car-sharing, Policy and Travel. There are two ways of sharing owned cars in Europe, access to cars from the fleet of private organizations and P2P car-sharing. Sustainable environmental solutions in the context of the electrification of cars are used. Car-sharing usually takes place online and can be free or for a free as defined by The European Economic and Social Committee. (4) Conclusions: The article provides an overview of understanding the concept of urban car-sharing in Europe.

Malaria is a disease spread by female mosquitos of the Anopheles genus. It is acutely prevalent in Sub-Saharan Africa, where 90% of malaria deaths occur annually. One Sub-Saharan African country historically impacted by malaria is Ethiopia. In the past twenty years, malaria prevalence has decreased throughout Sub-Saharan Africa; yet, anthropogenic environmental changes are changing the landscape of malaria. Scholarly literature has cited a positive relationship between hydroelectric dams and malaria in Sub-Saharan Africa. Ethiopia is currently expanding their hydroelectric infrastructure. The Gilgel Gibe III Dam is located on the Omo River in Southwestern Ethiopia. It began generating electricity in 2015 and its reservoir has a capacity of 14,700 million m3 of water. This research utilized Geographic Information Systems and Remote Sensing to identify populations at an increased risk of malaria due to Gilgel Gibe III Dam. Two different techniques were employed: the proximity approach and the remote sensing approach. The proximity approach was based on distance from the reservoir. It identified all populations living within three kilometers of the reservoir as being at an increased risk. The remote sensing approach evaluated the slope, elevation, water content, and land surface temperature of the study area to create a mosquito breeding habitat risk map. Then, populations living within three kilometers of the two main High-Risk areas were identified. This study suggests that mosquito breeding habitat risk is not equally distributed throughout the Gilgel Gibe III Reservoir. This causes certain populations to be at a heightened risk of malaria.

The semi-nonparametric (SNP) modeling of the return distribution has been proved to be a flexible and accurate methodology for portfolio risk management that allows two-step estimation of the dynamic conditional correlation (DCC) matrix. For this SNP-DCC model, we propose a stepwise procedure to compute pairwise conditional correlations under bivariate marginal SNP distributions, overcoming the curse of dimensionality. The procedure is compared to the assumption of Dynamic Equicorrelation (DECO), which is a parsimonious model when correlations among the assets are not significantly different but requires joint estimation of the multivariate SNP model. The risk assessment of both methodologies is tested for a portfolio on cryptocurrencies by implementing backtesting techniques and for different risk measures: Value-at-Risk, Expected Shortfall and Median Shortfall. The results support our proposal showing that the SNP-DCC model has better performance for a smaller confidence level than the SNP-DECO model, although both models perform similarly for higher confidence levels.

Currently there is no multi-hazard risk assessment tool for determining the level of complexity to swiftwater and flood rescue incidents. Traditionally, the International Scale of River Difficulty is used but it is primarily for paddlers for use in a recreational context, without much consideration to the multitude of hazards faced in swiftwater and flood rescue environments. In response to this gap, the ECHO risk assessment tool has been developed and undergone initial testing. This tool provides for simple and rapid codification of multiple hazards and response considerations and is globally applicable. The tool also assigns a final risk assessment colour making the interpretation of the assessment easy to understand and communicate. Though the proposed tool shows potential, further research is needed before it should be operationalised.

Discriminatory attitudes towards people living with HIV/AIDS are prevalent. A Joint United Nations Program on HIV/AIDS report (2019) indicated that more than 50% of the people surveyed in one of the studies spanning 26 countries expressed unfavorable attitudes towards HIV-positive people. The objective of this study was to assess the attitudes of senior Education Studies students at a university in Spain towards people with HIV/AIDS so as to propose specific educational interventions. The study employed a quantitative methodological approach; a questionnaire with a 14-item attitude score served as the analytical instrument. The study sample comprised 613 students from the School of Education at the University of Huelva, Spain. The results showed that more than 50% of the School’s senior students had discriminatory attitudes towards HIV-positive people, some of whom were fellow classmates. This study proposes several formative approaches to reducing the stigma suffered by HIV-positive people, while also improving senior students’ skills and capabilities in the field of health promotion.

The present article proposes a complete framework for Supply Chain Strategy (SCS) analysis that is adapted to the specific characteristics of the agrifood chain, thereby facilitating management of the former. As a specific case of analysis, the horticultural supply chain, originating in Spain and ending with the European consumer, is analyzed, taking as a reference the marketing companies at origin (mainly social economy companies, i.e.; cooperatives). In addition, a survey of marketing companies is conducted to possibly determine which explicit cooperative growth strategies may include horizontal and vertical collaboration relationships with other members of the chain. The aim is to analyze with whom the cooperative collaborates within the supply chain and the key points of such collaboration. A model analyzing the influence of collaboration on company performance is also considered. The results reveal that, in recent years, aspects related to quality and health have been surpassed and replaced by the concept of sustainability within a framework of collaboration with customers. In any case, it becomes evident that there is a need to expand collaboration within the chain by incorporating the supplier of the supplier, with the aim of making the chain more profitable.

The study's motivation is to gauge the nexus between economic policy uncertainty and financial innovation for the period 2004M1 to 2018M12 in BRIC nations. For establishing a long-run cointegration study applied Autoregressive Distributed Lagged (ARDL) and asymmetry effects of economic policy uncertainty investigated following nonlinear framework known as NARDL. Furthermore, directional causality is established by performing a non-granger causality test. Cointegration test results of Fpss, Wpss, and tBDM confirmed the long-run association between EPU and financial innovation. On the other hand, the Wald test results proved asymmetry effects furring from EPU to financial innovation both in the long-run and short-run. Referring to asymmetry effects that positive and negative shocks in financial innovation, the study revealed that negative linkage between shocks in EPU and financial innovation in the long-run but short-run effects are insignificant. Furthermore, financial innovation measured by R&D investment exhibits positive linked with shocks in EPU, implying that uncertainty induces innovation in the economy. Refers to directional causality estimation, the study revealed evidence supporting the feedback hypothesis between EPU and financial innovation in all sample countries.

Despite the increasing interest in ‘smart city’ initiatives worldwide, current literature still lacks the approaches and models that address challenges in organization and collaboration, which boost sustainability and ‘smartness’ in modern cities. This paper provides an overview of ‘smart city’ ecosystems as a mechanism to promote the expected outcomes of their sustainable development, and highlights the importance of conceptualizing cities from organizational and managerial perspectives. Representative exploratory models of ‘city organization’, which emphasize on the role of ‘governance’ and synergies, are presented to ‘decode’ complex city mechanisms and to determine key components that lead to ‘smart’ initiatives. Interesting case studies and applications are then analysed to examine the practical dimension of these approaches. As a review paper, this article lays out a general framework on the importance of ‘collaboration’, ‘governance’, ‘management’, and ‘ecosystem’. However, 'planning smartly’ and achieving ‘sustainability’ at the level of city ‘organization’ remain as challenges in this pioneering study of smart cities.

The purpose of this research article is to provide a comprehensive method that allows the evaluation of the public transportation in their different transport lines that offer in Ciudad Juárez, Chihuahua. This study presents a description of the public transport system as part of the literature review that describes an appropriate model based on the more outstanding publications about urban mobility and public transportation for passengers’ as well as success cases published which serves as a starting point to check the actual state of the public transportation system based on the Pythagorean Fuzzy CODAS to analyze and evaluate the alternatives through criteria that defines the general performance. The integration of these methods provides an adequate methodology for decision-making concerning urban planning and mobility to detect and improve the performance of criteria not considered within sustainable urban mobility plans.

Inequalities between men and women in the workplace are reflected in professional sports, specifically in football refereeing. This phenomenon sometimes becomes sexual harassment, since it is a stereotypically considered male profession, in which women are a minority. In order to measure that behaviour, it is necessary to count on valid and reliable tools. Therefore, the goal of this study was to determine the factorial structure and the discriminant and convergent validity of the ‘sexual experiences questionnaire’, version of the Department of Defence (SEQ-DoD). Eighty-nine male football referees and ninety-four female football referees, with a mean age of 23.30 ± 4.85 years, participated in this studio conducted in Andalusia, Spain. A confirmatory factor analysis was performed using the robust maximum-likelihood estimation method. Goodness of fit was assessed and the factorial invariance was calculated to determine the stability of the model. Subsequently, the validity was confirmed. The results corroborated the validity and reliability of the questionnaire adapted to the population studied. Therefore it can be used as a research instrument.

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

The ongoing crisis of COVID-19 pandemic that swept across the world, poses serious challenges on health delivery systems particularly in developing countries. In Africa however, the crisis rather inspires and sparks creativity and innovation at the national, institutional, organizational, and individual levels. This paper unravels Africa’s response mechanisms to the virus that might have relatively contributed to the low infection rate of the pandemic within the continent. Some criteria are adopted to assess and assemble the most influential government policies and home-grown innovations from various African countries and territories within the continent. It is found that, some of the innovations do not only help in combating the virus, but also have socio-economic benefits as they substantially complement government efforts in easing the burden of the citizenry as they cope with preventive protocols imposed on them. This study will be helpful in identifying the most significant home-based innovations that can be improved and used to reduce health delivery crises within the continent even after COVID-19.

While current studies have focused on adoption and the relevant content of the app to become a decision support system, very few studies have focused on the farmer's intention and initial decision to adopt. Based on a survey of 394 smallholder farmers this study investigated Mexican farmers’ willingness to adopt an agricultural advice app. A Structural Equation Modelling approach, based on the Unified Theory of Acceptance and Use of Technology (UTAUT) was applied. To understand farmers’ adoption decision, extended constructs were studied (e.g. mastery-approach goals) along with farmers’ age and participation in an innovation hub. Results showed that the intention to adopt the app is predicted by how farmers believe that technical infrastructure exists and by the expectation of the farmers using the app to acquire new knowledge. The multi-group analysis revealed that performance expectancy is a relevant predictor of the intention to adopt, whereas the mastery-approach goal is relevant only for younger and farmers not connected to the innovation hub. The results may well be a baseline to research further suitable non-financial incentives for different farmers’ groups, then encourage initial adoption and enhance uptake. The findings are useful for practitioners and app developers designing digital decision support tools.

The resource curse indicates that economic growth performs poorly in countries with significant natural resources. Nevertheless, certain countries rich in energy managed to protect their resource riches in the long run. It is necessary to enforce effective policies in resource-rich countries to fully leverage the advantages which can come from the abundance of natural resources. This study aimed to evaluate how oil-rich countries would avoid resource flows by successful fiscal and management policies. By taking the guidance of Norway and implementing fiscal policy focused on tax rules on its oil management, it is proposed that oil-exporting countries benefit significantly. The framework attempts to mitigate this resource curse and utilise oil revenues in the interest of the country.

Unplanned urbanisation and industrialisation have severely degraded natural ecosystems, particularly wetlands. The Ganges-Brahmaputra Basin support 630 million inhabitants; yet continue to be altered rapidly, jeopardizing the region’s social and ecological integrity. By conducting qualitative interviews and participant observation in a wetland dependent village located in the Lower Gangetic Floodplains we investigated how degrading wetlands in sub-urban landscapes were affecting socio-ecological systems. Not only did the wetlands provide livelihood options, mainly fishing and farming, but also provided prestige and autonomy. Vulnerable sections of the society across class, age and gender were solely dependent on the wetland. In absence of political will to safeguard wetland health, industries emerged by altering wetlands, which hampered local community’s livelihood and lifestyle. Further, our study demonstrated that local ecological knowledge could provide qualitative baseline information for fast-tracking identification of important wetlands and creating inventories to initiate wetland conservation and management. Finally, we recommend local governance structures should be strongly tied to international or national wetland policies so that wetland functions along with human health and well-being could be sustained. We strongly advocate that contradictions in policies be resolved to strengthen efforts to conserve wetlands which provide resilience to marginal communities in the face of calamities.

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. 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.

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.

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

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

The sustainable use of precious water resources requires effective water management. In the European Union, water management is mainly regulated by the Water Framework Directive (2000/60/EC), introducing an integrated river basin management approach. As EU directive, the legislation needs to be implemented in the Member States, entailing not only legal transposition, but also application and enforcement in Member States. One major instrument introduced by the Water Framework Directive is the environmental goal achievement obligation of art. 4 WFD, containing also a deterioration ban with several exemptions. This study compares transposition, application and enforcement of the exemption of permanent deterioration (art. 4 (7) WFD) in the context of the environmental goal achievement obligation regime in Lower Saxony (Germany) and the Netherlands. The study rests on a legal analysis of literature, policy documents and jurisprudence. Although based on the same EU directive wording and case law of the European Court of Justice, the deterioration ban and the exemption of permanent deterioration are implemented rather differently: While the deterioration ban is predominantly understood as planning obligation in the Netherlands, it became an important permit requirement in Lower Saxony since the Weser-ruling of the European Court of Justice.

Most mature companies have started some kind of “transformation”, either digital, or agile transformations, to cope with changes in the environment, yet most fail, ending up delivering nothing or just one more reorganization. We postulate that considering the Organization as a self-aware Complex Adaptative System (CAS) is paramount, as the common conception (Industrial: mechanistic and predictive) results in bringing the systems in a frozen or defensive mode. Stimulating the system enables us to use its adaptative power to develop new capabilities, and all layers should be tackled simultaneously, to prevent the system from collapsing back into its original state. To ensure this, it is necessary to create a seed per level, and a mechanism to propagate the transformation, with a focus on development instead of growth, that is qualitative change rather than quantitative. A common vocabulary should also be provided, so conversations can occur at every level. Finally, changing mindsets is key, and both concepts and techniques should be provided as enablers to the adequate mindset level. We detail one such transformation that resulted in distributed leadership and more intrinsic motivation, providing both an account of the transformation itself and a model to read it.

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 environment, institutions, city councils and companies have promoted sustainable tourism as a necessary option, even before world society regains freedom of movement. This work analyzes and geolocates the sustainable tourism and ecotourism proposals on Twitter, quantitatively and qualitatively, using the Twitonomy Premium tool, with data extracted at the end of December 2020. The results show an arduous activity in Ireland, Kenya, Sri Lanka, India, Croatia, Spain, Finland, France, Mexico and Pakistan, among others. The accounts that achieve the most impact and engagement are both from public institutions and influencers specialized in travel, writers and chefs, who act as eco-influencers. Ecotourism is promoted as the necessary option for the conservation of cities and landscapes, which will be visited by tourists supposedly more aware after the virus.

Today’s youth have almost universal access to the internet and frequently engage in social networking activities using various social media platforms and devices. This is a phenomenon that hate groups are exploiting when disseminating their propaganda. This study seeks to better understand youth exposure to hateful material in the online space by exploring predictors of such exposure including demographic characteristics (age, gender and race), academic performance, online behaviours, online disinhibition, risk perception, and parents/guardians’ supervision of online activities. We implemented a cross-sectional study design, using a paper questionnaire, in two high schools in Massachusetts (USA), focusing on students 14 to 19 years old. Logistic regression models were used to study the association between independent variables (demographics, online behaviours, risk perception, parental supervision) and exposure to hate online. Results revealed an association between exposure to hate messages in the online space and time spent online, academic performance, communicating with a stranger on social media, and benign online disinhibition. In our sample, benign online disinhibition was also associated with students’ risk of encountering someone online that tried to convince them of racist views. This study represents an important first step in understanding youth’s risk factors of exposure to hateful material online.

Under some employment circumstances, individuals in some organizations are willing to engage in unethical behaviors that benefit one’s own supervisors who have a great power to decide the levels of evaluation and compensation for each individual. In this study two hypotheses were examined. First, based on social identification theory, we hypothesized that individuals’ feeling a sense of oneness with one’s own supervisors promote unethical pro-supervisor behaviors (UPSB). Second, based on a person-situation interactionist model, we hypothesized that this positive relationship is strengthen if the individual perceives lower levels of one’s own employability. Data were collected from 185 individuals of various types of organizations in South Korea. A time-lagged field study supported our hypotheses. In particular, supervisor identification was positively related to UPSB. Further, for individuals with a weaker employability perception, supervisor identification was positively related to UPSB.

Humans tend to become angry whenever a reward they were expecting is 'unfairly' taken away. We presently tested whether situational anger induced by unfair reward omissions may influence (pre-existing) racial biases across self-identified Liberals (n = 119) and Conservatives (n = 115). In the study, participants were exposed to a frustration induction task (or a control variant), followed by implicit and explicit evaluations of White and Black male targets. Frustrated Conservatives were more likely to exhibit implicit anti-Black bias relative to non-frustrated Conservatives, but not significantly so (p's > .2). Frustrated Liberals became significantly anti-White relative to both non-frustrated Liberals and Frustrated Conservatives (p's < .006). Both Liberals and Conservatives became equally angered following reward omissions, but only the former became significantly anti-White. The present work highlights Liberals are more likely to exhibit frustration-augmented racial bias relative to Conservatives.

To contribute to small and medium enterprises (SMEs) sustainable transition into the circular economy, the study proposes the activation of organizational learning (OL) processes – denoted here as multi-level knowledge creation, transfer, and retention processes – as a key phase in introducing circular business models (CBMs) at SME and supply chain (SC) level. The research employs a mixed-method approach, using the focus group methodology to identify contextual elements impacting on CBM-related OL processes, and a survey-based evaluation to single out the most frequently used OL processes inside Italian construction SMEs. As main result, a CBM-oriented OL multi-level model offers a fine-grained understanding of contextual elements acting mutually as barriers and drivers for OL processes, as possible OL dynamics among them. The multi-level culture construct – composed of external stakeholders’, SC stakeholders’, and organizational culture – identify the key element to activate CBM-oriented OL processes. Main implications are related to the identification of cultural, structural, regulatory, and process contextual elements across the external, SC, and organizational levels, and their interrelation with applicable intraorganizational and interorganizational learning processes. The proposed model would contribute to an improved implementation of transitioning into the circular economy utilizing sustainable business models in the construction SMEs.

The present study has been done using the Survey Research. The research sample scale equals 400 people, besides its statistical population is included the 15-year population and most of the city of Kerman in 2020. The method of multistage-cluster-stratified sampling was used in five districts of the city of Kerman, moreover the results have been analyzed by SPSS and AMOSS16 software, and only is one model fitted with reality among five models of designed path. The results of analysis of path diagram indicate that other coefficients of the path all of them are significant except the direct impact of one's image of the body on sport-based cultural capital and social class on the tendency toward the public sport. Other results of the study suggest that sport-based socio-economic capital leaves an indirect effect on sport-based cultural capital by which the tendency of citizens toward the sport grows up. At that showing athletic advertisements in the media are effective on the tendency of citizens to public sport.

Despite the recognition of the importance of stakeholder inclusion into decisions about new solutions offered to society, responsible innovation (RI) has stalled at the point of articulating a process of governance with a strongly normative loading, without clear practical guidelines toward implementation practices. The principles of RI direct us to involve the user early in the innovation process. However, it lacks direction of how to involve users and stakeholders into this process. In this article, we try to understand how to empower users to become a part of innovation process though empirical cases. Based on 11 cases of firms innovating in digital health and welfare services, we look on firm practices for user integration into their innovation process, as well as how user’s behavior is changing due to new trends such as availability of information and digitalization of services. We try to explore this question through lenses of responsible innovation in the emerging field of digital healthcare.

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.

This study uses a recently developed theory and technique to examine post-acquisition evidence as to the motives for mergers and acquisitions(M&As), and decomposed the M/B ratio into three components: firm-specific error, time-series sector error, and long-run value-to-book. We make a multidimensional grouping according to the frequency of M&As , payment method, proportion of shares acquired, M/B ratio before the merger and total assets of the acquirers before the merge. The results confirm that M&As involve multiple motives, such as market timing, industry and economic shocks, agency and hubris. Using a sample of 2,035 M&As in China, we find that 59% are related to market timing, 68% are related to agency and hubris, 21% are related to industry and economic shocks, 51% are related to multiple motives.

The infodiet of young Spanish adults aged 18 to 25 was analysed to determine their attitude towards fake news. The objectives were: to establish whether they have received any training in fake news; to determine whether they know how to identify fake information; and to investigate whether they spread it. The study employed a descriptive quantitative method consisting of a survey of 500 representative interviews of the Spanish population aged between 18 and 25 through a structured questionnaire. The results indicate that they are aware of the importance of training, although generally they do not know of any course and when they do, they do not tend to enrol on one either due to lack of interest or time. These young adults feel that they know how to identify fake content and, moreover, that they know how to do so very well. However, they do not use the best tools. While they do not always verify information, they mainly suspect the credibility of information when it is meaningless. However, they do not tend to spread fake information. We conclude that media information literacy training (MILT) is necessary in educational centres that focuses on the main issues identified.

The aim was to implement a value-promoting program (Teaching Personal and Social Responsibility, TPSR) and to assess its impact on students. Method: The program was applied for 8 months with 257 students from three secondary school centres (151 boys and 106 girls) with a mean of 15.97 years old (SD = 2.31). They were in three groups, 67 students (control group), 90 students receiving at least 60% of the total teaching time the value-promoting program (experimental group for global education, EG-GE) and 100 students (experimental group only for physical education, EG-PE). As main results improvements were found in the EG-GE for responsibility, psychological mediator index, self-determination index, resilience, climate and prosocial behaviours. In the EG-PE improved were observed in the self-determination index, classroom climate and prosocial behaviours. Female students and from EG-GE improve much more than males and from EG-PE. The outcomes in psychological variables can be higher if TPSR is applied to the whole subjects apart from physical education. These results are even more pronounced for female students in personal and social responsibility. It is worth highlighting the importance of coordinating educational institutions to facilitate the involvement of the greatest number of teachers.

Madrid Nuevo Norte (Madrid New North) is an urban redevelopment program applied in the city of Madrid in Spain. In relevance with this, the aim of this paper is twofold: firstly, the project examines if Nuevo Norte project is aligned with the principles of sustainability. Secondly, the paper investigates the impact of Nuevo Norte on the application of city marketing strategies in Madrid. For that purposes, questionnaires were distributed through Internet in 122 urban developers and planners located in the Spanish capital. The results indicated that overall, Nuevo Norte contributes in the sustainable development of Madrid; however, concerns were identified regarding the budget and the timeline of the project. In addition, NNMP provides significant opportunities to local authorities to implement sustainable city marketing strategies, aiming to improve the competitiveness and the quality of life in the city of Madrid. To this end, it seems that city marketing, through the construction of Mega projects, should sift to sustainability, ensuring a better life for local residents and communities in general. The research is expected to assist local authorities in Spain to harness the potential of mega projects, such as Nuevo Norte, in designing city marketing strategies and to promote Madrid in an international context as a city that gives emphasis in urban sustainability.

Top performance in team sports attracts the attention from the general public. In particular, the best players became incredibly skilled and physically powerful, a fact that potentiates to deliver a product considered attractive, exciting and competitive. Not surprisingly, this is a very valuable product from an economic and social standpoint, thus, all sports professionals are extremely interested in developing new procedures to improve sports performance. Besides, the great interests of the various stakeholders (owners, CEO-s, agents, fans, media, coaches, players, families and friends) are one of the main reasons for this development of sports science umbrella and the accompanying sports industry. all their personal performances should be coordinated and put into function by the sports team. In this scientific and applied manuscript, we will deal primarily with the individual treatment of players in order to improve their personal performance and, consequently, team sport performance.

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.

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.

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.

During the last years, significant initiatives have been launched for the dissemination of Open Access as part of the Open Science movement. Nevertheless, the other major pillars of Open Science such as Open Research Data (ORD) and Open Peer Review (OPR) are still in an early stage of development among the communities of researchers and stakeholders. The present study sought to unveil the perceptions of a medical and health sciences community about these issues. Through the investigation of researchers’ attitude, valuable conclusions can be drawn, especially in the field of medicine and health sciences, where an explosive growth of scientific publishing exists. A quantitative survey was conducted based on a structured questionnaire, with 51.8% response rate (215 responses out of 415 electronic invitations). The participants in the survey agreed with the ORD principles However they ignored basic terms like FAIR (Findable, Accessible, Interoperable and Reusable) and appeared incentive to permit the exploitation of their data. Regarding OPR, participants expressed their agreement, implying their interest for a trustworthy evaluation system. Conclusively, researchers urge to receive proper training for both ORD principles and OPR processes which combined with a reformed evaluation system will enable them to take full advantage of the opportunities that arise from the new scholar publishing and communication landscape.

This study investigates the country level determinants of liquidity synchronization and degrees of liquidity synchronization during economic growth volatility. As a non-diversifiable risk factor, liquidity co-movement shock spreads market wide and thus disrupts the overall functioning of the financial market. Firms in Asian markets operate in legal and regulatory environments distinct from those of firms analyzed in the previous literature. Comprehensive analyses of liquidity synchronicity in emerging markets are limited. A major knowledge gap pertaining to Asian emerging markets serves as the primary motivation for this study. Seven Asian emerging economies are selected from the MSCI emerging market index: Bangladesh, China, India, Indo-nesia, Malaysia, Pakistan and the Philippines for analysis from 2010 to 2019. The empirical findings show high levels of liquidity synchronicity in weaker economic and financial environments with low GDP growth, high inflation and interest rates and underdeveloped financial systems taking the form of low levels of private credit. Liquidity synchronicity is also affected by poor investor protection, political instability, weak rule of law and government ineffectiveness. Moreover, levels of liquidity synchronicity are higher in period of economic growth volatility.

Background: Poor menstrual health literacy impacts adolescents’ quality of life and health outcomes across the world. The aim of this systematic review was to identify concerns about menstrual health literacy in low/middle (LMIC) and high-income (HIC) countries. Methods: Relevant social science and medical databases were searched for peer-reviewed papers from January 2008 to January 2020 identifying 61 relevant studies. Results: A thematic analysis of the data revealed that LMICs report detrimental impacts on adolescents in relation to menstrual hygiene and cultural issues, while in HICs, issues related to pain management and long term health outcomes were reported more frequently. Conclusions: In order to improve overall menstrual health literacy in LMICs and HICs, appropriate policies need to be developed, drawing on input from multiple stakeholders to ensure evidence-based and cost-effective practical interventions.

Significant challenges exist globally regarding literacy teaching and learning, particularly in poor socio-economic settings in countries of the Global South. In this paper we argue that to address these challenges, major features of how the brain works that are currently ignored in the educational literature should be taken into account. First, perception is an active process based in detection of errors in hierarchical predictions of sensory data and action outcomes. Reading is a particular case. Second, emotions play a key role in underlying cognitive functioning. Innate affective systems underlie and shape all brain functioning, including oral and written forms of language and sign. Third, there is not the fundamental difference between listening/speaking and reading/writing often alleged on the basis of evolutionary arguments. Both are socio-cultural practices driven and learnt by the communication imperative of the social brain. Fourth, like listening, reading is not a linear, bottom-up process. Both are non-linear contextually shaped psycho-social processes of understanding, shaped by current knowledge and cultural contexts and practices. Reductionist neuroscience studies which focus on decontextualized parts of reading cannot access all the relevant processes. An integrated view of brain function reflecting this non-linear nature implies that an ongoing focus on personal meaning and understanding provides positive conditions for all aspects of literacy learning. Assessment of literacy teaching at all its stages should include indicators that take into account these foundational features relating reading and writing to neuroscience.

We estimate the effect of household social expenditure on vulnerability to poverty using the four latest cross-sectional waves of Ghana Living Standard Survey (GLSS) from 1999 to 2017. Using a 3-Stage Least Square and Quantile Regression, our results show a widening consumption ex-post welfare gap between the poorest households and the non-poor households in a per-cedi social expenditure. Also, we estimate the probability of an ex-ante poverty using vulnerability to expected poverty. The results, however, indicate that regardless of poverty status, household vulnerability to poverty increased consistently between 1999 and 2017, and the very poor households showing the severest vulnerability. Hence, it is concluded that social expenditure increases the chances of a poor household falling into chronic poverty a non-poor household into transient poverty in the future.

During March and April 2020, the European Union (EU) was the center of the COVID-19 pandemic. Many National Governments imposed severe lockdown policies to mitigate the health crisis. The European Parliament commissioned a survey to analyse the citizens’ attitudes over a number of issues related to the COVID-19 pandemic. 21804 European citizens in 21 EU countries responded the survey between 23 April and 1 May 2020. The paper analyses empirically the individual satisfaction that European citizens have experienced over the measures taken by the respective National Governments to control the COVID-19 pandemic. The analysis is based on a micro-econometric model (ordered probit) that explains the citizens’ satisfaction by a number of attitudes and sociodemographic factors. Our results reveal that Spaniards are the least satisfied citizens in comparison with Danes, Irelanders, Greeks and Croats who are the most satisfied nationals. The years of education and the social class also play a determinant role. We also find that the most important determinant is the political support to the Government, and that those who are more worried by the economy and the protection of individual rights are usually more critic with the measures than those who are more worried by the health consequences.

Today’s export-based manufacturers face the need to implement green supply chains more efficiently in order to overcome environmental barriers in increasingly competitive export markets and to improve export performance. This study examines the structural relationship between environmental collaboration, green innovation capacity, and performance based on the findings of previous studies in order to identify the factors affecting the green supply chain management (GSCM) performance of Korean export-based manufacturers. The study finds that environmental collaboration in the green supply chain environment is an important driver of green innovation capacity for export-based Korean manufacturers. It also finds that green innovation capacity has a positive effect on export performance through environmental performance. This study establishes a theoretical basis for the systematic study of the structural mechanisms of green supply chains and suggests strategic directions for export-based manufacturing firms’ successful GSCM implementation.

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.

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.