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

The 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 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.

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.

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 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?

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.

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.

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.

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

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

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

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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 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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

The Doughnut Economy is a new approach for the inclusion of planetary boundaries and social foundation in the development of societies. The Sustainable Development Goals of the UN determine another view for development targets. The developed Sustainability Window approach provides a means for operationalisation and quantification of the Doughnut Economy. The developed method calculates minimum economic development to guarantee sustainable social development and maximum economic development not to exceed environmental sustainability. The developed method, ASA Doughnut, is illustrated with case data from Thailand. The sustainability Doughnut for Thailand has been calculated for both weak and strong sustainability criteria. It seems that strong sustainability is a too strict requirement regarding several environmental dimensions of development while the weak sustainability criteria are fulfilled. The developed method and tool is flexible and can be used for comparative analysis of different countries or regions, for dynamic analysis of sustainability development, for gap analysis of the required improvement of environmental or social efficiency, and analysis of degrowth possibilities. The selection of indicators for the analyses and their reliability is crucial for the validity of the results and usefulness in policy planning.

Large quantities of clothing are routinely discarded, ending up in landfills that contribute to the environmental crisis; hence, it is worthwhile investigating how to dispose of this waste in a sustainable way. This study considered environmental values and prosocial behavior from a behaviorism theory. The aim was to set up an environmental protection model for the sustainable disposal of consumer clothing. A structural equation modeling analysis of 407 undergraduate and postgraduate consumer data in Taiwan revealed that consumers’ choice to donate clothing was influenced by environmental values and prosocial behaviors. Clothing resale was influenced by the factor of prosocial behavior. However, prosocial consumers used other disposal patterns instead of resale. Clothing reuse was not influenced by either environmental values or prosocial behavior. The results indicated that environmental values and prosocial behavior did in fact influence consumers’ choices regarding clothing donation. However, prosocial consumers used other disposal patterns instead of resale. Behaviorism theory model is effective in analyzing the factors influencing sustainable clothing disposal. To face clothing waste issues, one can intensify traditional values of industriousness and thriftiness, of compassion and sympathy to others, to accelerate the promotion of the sustainable disposal of clothing.

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.

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.

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.

Infant obesity has become one of the most serious global health challenges of our time. The combined prevalence of overweight and obesity has rapidly increased worldwide during the last two decades, especially in some developing countries where obesity is reaching levels on a par with some industrialized countries, or even higher. This fast growth has occurred especially in countries in the midst of rapid social-economic transitions. Most international comparisons focus on the adult population while analyses focusing on the child population are more limited. Using the methodology developed by Phillips and Sul [1], this paper studies the worldwide evolution of infant body mass index (BMI), overweight and obesity prevalence for a large sample of countries during the period 1975-2016. Our results indicate that the figures for BMI or the prevalence of obesity in different countries do not converge, while the opposite is the case for overweight prevalence in children. Furthermore, there is a non-linear relationship between obesity and income or human capital, indicating that low and middle-income countries require a strong initiative for health policies targeting obesity prevention.

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 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.

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.

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

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.

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.

Self-perceived health is an important indicator of occupational health. This research explores the relationship between poor self-perceived health and exposure to psychosocial risk factors, taking into account potential socio-demographic, occupational and employment determinants. Using data from the First Survey of Occupational Safety and Health Conditions covering 1049 salaried workers in Guayaquil, Ecuador descriptive and stratified binary logistic regression analyses (Odds Ratios with corresponding 95% confidence intervals) were carried out. No significant relationship was found between exposure to psychosocial risk factors and the probability of presenting poor self-perceived health by socio-demographic, occupational and employment characteristics. Occupational exposure factors to psychosocial risks are predictors of self-perceived ill health and are related to the variables analyzed; the most frequently expressed factors among the respondents were Cognitive Demands (DGOG) and Job Insecurity (IL). The results have implications in terms of designing effective workplace interventions pursuant of ensuring the health and wellbeing of employee.

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

This study 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.

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 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.

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.

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 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.

Hands-on type training of Integrated Computational Materials Engineering (ICME) is characterized by assisted application and combination of multiple simulation software tools and data. In this paper, we present recent experiences in establishing a cloud-based infrastructure to enable remote use of dedicated commercial and open access simulation tools during an interactive on-line training event. In the first part, we summarize the hardware and software requirements and illustrate how these have been met using cloud hardware services, a simulation platform environment, a suitable communication channel, common workspaces and more. The second part of the article focuses (i) on the requirements for suitable on-line hands-on training material and (ii) on details of some of the approaches taken. Eventually, the practical experiences made during three consecutive on-line training courses held in September 2020 with 35 nominal participants each, are discussed in detail.

In this paper, we have analysed the level of advancement in circular economy (CE) in the EU-28 countries. Firstly, we used a synthetic measure to examine CE advancement in EU countries in each of the Eurostat CE distinguished areas, i.e. production and consumption, waste management, secondary raw materials, and competitiveness and innovation. For the empirical analysis, we applied 17 Eurostat indicators to the CE areas. To find the synthetic measure in 2010, 2012, 2014, and 2016, we used multidimensional comparative analysis, i.e. a zero unitarisation method. Secondly, based on the synthetic measures of the CE areas, we created a general synthetic measure of the CE advancement of the EU-28 countries as well as the countries’ rankings. Thirdly, we classified the countries into groups according to their level of advancement in CE, i.e. high level, medium-high level, medium-low level, and low level groups. Finally, we applied a similarity measure to evaluate the correlation between obtained rankings in two most extreme moments in the period of analysis (2010, 2016). Our analysis covers all EU member states, as well as "old" and "new" EU countries separately. Our results confirm that highly developed Benelux countries, i.e. Luxembourg, the Netherlands, and Belgium, have the highest CE advancement level. Malta, Cyprus, Estonia, and Greece are the least advanced in CE practice. Apart from that, on average, there is some progress in CE implementation, significant disproportions between the EU countries were observed, especially among the "new" member states.

Sports are framed within the context of the Olympic spirit and are, therefore, within the vision and mission of the Olympic Committee, aimed at “building a better world”. This is identified as a fundamental value and sustainability is therefore explicitly considered to be a “working principle” of this. In this research an analysis of the performance of professional European football teams publicly listed on stock markets, restating the income statements according to the Value-Added perspective is carried out. This takes into account the effective sustainable contribution in the distribution of added value with reference to the human, structural, debt, infrastructural, and risk capitals of these organisations. The Value-Added Statement is considered as a part of the broader CSR Reporting and can be traced back to the late 1970s. However, it is in widespread contemporary use and is regarded as being both a credible and a tested measure. In this paper, the authors apply a slightly modified and simplified version of this tool to these publicly listed European football clubs as a proxy for wider professional sport. This research demonstrates that, although professional sports clubs are profit-oriented, the distribution of wealth generated by the added value is unbalanced. In most cases, at least in financial terms, shareholders are the most disadvantaged and athletes are the most rewarded.

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.

SIGNIFICANCE Putting worth on research and selection of studies by importance are crucial in medical innovation. Practical applications include choosing personal study topics, publication review, study grant selection, and decisions of spending or misspending billions in public health. Multiple studies raised alarm that current methods perform poorly in reproducibility, prediction of best research and objectivity. I propose using the metrics how much disease burden is reduced and calculating objective, numerical research value. The concept is that worth of medical research is not subjective but can be reproducible and numerically quantified. The method increases transparency by giving decision makers an externally accountable proof, and frees peer reviewers to check scientific integrity. Its numerical form can capture small differences important in competition between studies. ABSTRACT Finding value and selecting knowledge by importance are crucial in medical innovation. Applications include individuals designing research, funding organizations selecting grants, journals – publications, institutions – priorities in public health and health policy, and decision makers spending or misspending billions of research funds. Currently finding value of knowledge is done by peer review together with checking scientific integrity. Multiple studies raised alarm that it performs poorly in prediction of highest citations, bias, transparency and quality. The resulting problems include perception of slow medical progress and wasting funds and time. I introduce a standard, objective and numerical method for finding value of medical research. It measures disease burden prevented by new knowledge contained in a study or a publication. In its simple form, it is calculated by multiplying disease prevalence, disease burden, and efficacy of the therapy. It can be modified for risk of failure, multi-disease effect and for ethical considerations. The process is described step-by-step in terms common in medical practice. A quick estimate is often sufficient. The advantage is objectivity, since it is calculated from real world data. This gives transparency and externally accountability of decision making. The second advantage is a numerical form. This can measure small differences in research value which, in sharp competition, determine which studies are selected. A researcher can calculate the value of own future effort. Institutions might ask to provide it at submission. The method is also applicable to broad policy analysis, objective evaluation of scientific achievement and bibliometric studies.

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.

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 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.

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.

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.

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.

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.

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.

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.

Changes in crude oil price affect the shipping freight market in three different channels. This study explores the dependence structure between oil prices and maritime freight rates to identify the strongest channel. Therefore, it investigates the relationship between oil prices and three major maritime freight rates; the Baltic Dry Index (BDI), the Baltic Dirty Tanker Index (BDTI), and the Baltic Clean Tanker Index (BCTI). We employ the decomposition method, not studied in the existing literature. The copula approach identifies the time-varying effects and asymmetry in the tail dependence structure between oil prices and freight rates. The main results of this analysis are as follows. The decomposed components display different conditional dependence patterns, and asymmetry is revealed in the upper and lower tail dependence. In the long run, we find more dependence in extreme periods like the financial crises. In short-run fluctuations, we find the dependence increases in an economic boom. The implications of the results suggest that dependence can vary over time and may change depending on extreme events, implying that the complementary strategies of the long run and short run should be different.

Fruit and vegetable (FV) consumption benefits the health of populations, particularly those in East and Southeast Asian countries, which have undergone an unprecedented change in their food environments in the last decade. This current systematic review is the first to study determinants—facilitators, barriers, and moderators—associated with FV consumption in East and Southeast Asia. In a search of the literature, we consulted five electronic academic databases of English peer-reviewed papers published between 2010 and 2020 and found 31 studies. Results of these studies show that individuals strongly perceive FVs as being higher quality and safe and trust in their benefits, and food businesses with modernized systems have significantly fostered the consumption of FVs. A main barrier to FV consumption, however, is financial concerns, exacerbated by food businesses with FV unavailability and urbanization-induced FV price inflation and dietary patterns. Further hindering FV consumption are demographics and shopping patterns. The fragmented and conditionalized findings of the 31 studies require standardized FV consumption measurements. Unlike the impact of FV consumption determinants and their interactions in Western countries, those in Asia, particularly countries other than China, have been substantially understudied. Therefore, as the research gaps in studies of food environments and FV consumption in East and Southeast Asia urgently demand scholarly attention, this paper proposes recommendations that favour the consumption of FVs.

This paper summarizes opinions on the economic impacts of horticulture research and extension at MSU Coastal Research and Extension Center. More than 8,400 horticulture producers, master gardeners, research and extension staff, and non-profit organizations participated in horticulture events during the last five years. Qualitative assessments of horticulture research and extension performed by the faculty and staff were solicited during voluntary surveys.

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.

Scientific social networking sites like Researchgate or Academia.edu have become part of the work practice of academic researchers. These digital platforms have been designed precisely to encourage the exchange of knowledge between scholars and to help the expansion of collaborative networks among them. Even if studies on this topic have multiplied in recent years, there is a dearth of research on the actual impact of these platforms on scientific production. The goal of this study is to investigate the relation between the attitude of researchers towards scientific social networks and the use of knowledge in their scientific work. Data from users of the scientific social networking site Researchgate were collected. A total of 143 valid responses were received and structural equation modeling was applied for data analysis. Findings of this study confirmed that researchers use knowledge obtained from scientific social networking sites both incorporating it within their research products and to acquire new competences. In particular approaching the platform as a scientific community with a shared language and a shared vision was found to have a positive impact on knowledge use. To the best knowledge of the authors this is the first study investigating the actual use of knowledge from scientific social networking sites by academic researchers. Results help to understand the impact of these platforms on the work practice of a strategic sector like scientific research.

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

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

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.

Obesity is a serious problem of our society. A long-term positive trend in body weight gain continues to persist. Paediatric obesity arises from a changed lifestyle of children, characterised by an important restriction of their spontaneous physical activity. A lack of physical activity is one of the most important causes of paediatric obesity associated with a number of serious disorders. The paper evaluates the effect of physical activity on obesity in second stage pupils of elementary schools in the region of Ústí nad Labem. In their research survey, the authors determine the incidence of obesity and overweight as well as the relationship between physical activity and obesity in second stage pupils of elementary schools in the region of Ústí nad Labem. The data collection was based on questions of the CAV 2001 questionnaire and BMI-for-age. As revealed by the research survey, problems with obesity and overweight are present particularly in boys. Only a third of boys and girls engage in sufficient physical activity. At the same time, differences were shown in the study group where groups with higher BMI values had lower values of physical activity. Subsequently, a relationship was shown between those who use their bicycle as a means of transport and spend their leisure time bicycling at the same time. More than two thirds of the study subjects reported using a bicycle as a means of transport and using their bicycle in their leisure time as a means of being active; 93% of these subjects had normal body weight. Our results confirm the continued pandemic prevalence of obesity and indicate that appropriate physical activity should be included in the everyday life of children both at school and outside of school.

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.

Not only are humans responsible for the anthropogenic causes of currently observed climate change, but we are also responsible for our responses to climate change. How we choose to respond provides important insights into our ability to collectively act in the face of threats with the unique characteristics of climate change. This communication attempts to provide an overview of some the difficulties in forging new policy directions along our coastlines in an era of climate change. It is meant as a referential framing for the research presented in this special issue. As this communication is being written, the world is gripped by a global pandemic caused by a variant of the coronavirus. There are important corollaries between the underlying characteristics of the coronavirus and the causes and effects of climate change. Seeing how the global citizenry is responding to the current epidemic provides some insight into the difficulties in fostering collective action towards climate change. As with the pandemic, the issue is not really one of understanding the problem, but rather the varying human responses to the problem. We can expect the same difficulties as we continue to confront the ever-growing problem of climate change.

The flipped classroom is gaining prominence as an active learning pedagogy to engage a new generation of students. However, all courses do not lend themselves to a fully flipped design and instructors are often reluctant to flip lectures. In this study, I experimented with a “partial” flipped classroom design in a first-year undergraduate economics course. In this partial flipped format, traditional lectures were substituted with micro-lectures and the remaining class time was devoted to activities like quizzes, group work and student presentations. The full lectures were panopto recorded and put up on the e-learning site, Blackboard. This format enabled me to combine the benefits of a traditional lecture with a flipped classroom design. In order to evaluate the effectiveness of the partial flipped classroom format, I compared the final exam scores of students in the partial flipped classroom with those in the control group, which followed a traditional lecture-based approach. The key results from the analysis revealed that students in the partial flipped classroom performed better in the final exams vis-à-vis students in the traditional classroom format. Furthermore, the partial flipped classroom format was associated with lower odds of students failing in the module. This format also resulted in better student engagement, more flexibility and enhanced student-tutor interaction within the classroom.

The present paper investigates the effect of poverty on foreign direct investment (FDI) inflows in developing countries. It complements the important extant literature on the effect of FDI inflows on poverty by examining the issue the other way around. The analysis is conducted using a sample of 117 countries over the period 1980-2017, and the two-step system Generalized Methods of Moments (GMM) technique. It has relied on two indicators of poverty, namely poverty headcount ratio and poverty gap. Findings indicate that over the full sample, poverty influences negatively FDI inflows, including through its adverse effect on human capital (that is, both education and health). Unsurprisingly, low-income countries (considered as poorest countries in the full sample) experience a higher negative effect of poverty on FDI inflows than other countries. On another note, participation in international trade matters for the effect of poverty on FDI inflows. In fact, an increase in poverty levels results in lower FDI inflows in countries that experience low workers' productivity, a less developed financial sector, and a low level of infrastructure development. Furthermore, the effect of poverty on FDI inflows does not depend on the prevailing economic growth rate. Finally, the analysis has revealed the existence of a non-linear effect of poverty on FDI inflows for the poverty headcount indicator, but not for the poverty gap indicator. The non-linear effect of poverty headcount on FDI inflows is such that a rise in poverty headcount ratio results in lower FDI inflows, but an additional increase in poverty more than further discourages FDI inflows. The conclusion discusses the implications of these findings.

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.

Student retention is one indicator of accountability in the implementation of educational programs. Achievement of student retention rates indicates the performance of the quality objectives of an institution or college. To get an accurate picture of the factors related to retention, we need to do modeling. The retention variable is the time response variable measured in semester units. One of the statistical analyzes that can be used to analyze response data in time is survival analysis. The selection of an accurate analytical method in modeling will produce valid conclusions and impact making policies that are right and on target. This paper presents alternative modeling of student retention in distance education using survival analysis. The method used is a literature review. This paper also briefly describes distance education, open and distance education, distance education students' characteristics, distance education student retention, and survival models for modeling student retention in distance education.

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 article is devoted to discussing the famous Impact factor citation suited to indicate the published scientific result's significance. Considering this problem based on the available statistical data, we demonstrate that: Impact factor follows a distribution having a heavy power tail that may lead to inconsistency in scientifically comparable journals' evaluation. Further, we remark that many papers recognized as sleeping and seemingly sleeping beauties are not considered when calculating. This makes the impact factor unsuitable in evaluating the original, groundbreaking discoveries and their consequences. Due to permanent changes in the composition of the underlying datasets, the impact factor can not be considered as a reliable indicator and to be used as a consistent evaluation metric. Overall, discussing all represented impact factor obstacles and other appropriate considerations, we conclude that the considered index can hardly be used as a reliable estimator of the publication's significance.

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 aim of this paper is to contribute to the body of knowledge about Project-Based Learning (PBL) methodology in higher education by describing and analysing interrelations between competencies, and their contribution to knowledge transfer (KT) and students’ rating of the project. The sample consisted of 464 students from the Universities of Huelva (N=347; 74.8%) and Murcia (N= 117; 25.2%), enrolled in the second year of a degree in either Infant or Primary Education. Data was collected through a self-administered questionnaire comprising a total of 53 items measuring General, Specific and Transversal competencies, as well as students’ rating of the project. Competencies were selected from the course programmes for the degrees in Infant and Primary Education. Preliminary results showed that competencies were moderately to highly acquired after PBL, and that students reported notable KT as well as a positive assessment of the project. KT showed a high degree of association with students’ ratings and was established as a key factor in learning and learner satisfaction in higher education.

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.

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.

Real estate industry is related to the national economy and people's livelihood，characterized by a high degree of financial intensity. The enterprises in this industry need certain financial ability and large shareholder controlling ability to support their survival. However，due to the multiple adverse impacts of current state policies，banks and private capital，the credit crunch，the sudden decrease in withdrawn funds and the limitation of internal financing，the problem of capital restraint of real estate enterprises has become more and more serious. From the perspective of corporate governance，this paper studies the interaction among financial constraints，ownership concentration and corporate performance under different shareholding states by analyzing the quantitative characteristics of equity structure，and looks for the appropriate range of the largest shareholder holding ratio，which has considered the financial performance and risk. It is found that raising the ownership concentration can effectively ease the financing constraints and improve the performance of enterprises，both of which are significant under the state of high ownership concentration， while the financial constraints play a significant intermediary effect under the State of absolute holding， while in the decentralized state of ownership，there is a significant regulatory effect，and the interaction of the three will be different due to the size of the enterprise.

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.

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.

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.

This article discusses the implementation of the Water Framework Directive (WFD) in the Netherlands and intends to show how law and politics combine in river basin management. Initially, the implementation of the WFD in the Netherlands was approached as a technical and administrative issue, handled by water quality and ecology experts, but in 2003 this approach was broken open by the agricultural sector, who were worried about stricter regulation. Subsequently, the environmental objectives of the WFD were set as low as possible and they are not used in authorising individual projects. Yet, in 2015 of the European Court of Justice determined that the environmental objectives have binding effect and that Member States have to refuse authorisation for projects that endanger the achievement of these objectives. In the future, the European Court of Justice and national courts may force the Dutch government to change its approach. They may only do so because and as long as they enjoy sufficient social and political support and function relatively independently. The article concludes that, to understand river basin management fully, one has to open up the black box of water law and become a kind of water lawyer.

Underpinned by the research works on private returns on education in developing nations that have found a positive correlation between earning and subsequent level of schooling, this paper presents a concept of an investment policy which will help the impoverished children in becoming economically successful through systematic funding of their educational needs with an obligation of interest adjusted returns.

The ongoing COVID-19 pandemic has raised numerous questions concerning the shape and range of state interventions whose goals are to reduce the number of infections and deaths. The lockdowns, which have become the most popular response worldwide, are assessed as being an outdated and economically inefficient way to fight the disease. However, in the absence of efficient cures and vaccines, there is a lack of viable alternatives. In this paper we assess the economic consequences of the epidemic prevention and control schemes that were introduced in order to respond to the COVID-19 pandemic. The analyses report the results of epidemic simulations that were obtained using the agent-based modelling methods under the different response schemes and their use in order to provide conditional forecasts of the standard economic variables. The forecasts were obtained using the DSGE model with the labour market component.

This paper presents a practical case illustrating how the Sustainable Development Goals (SDGs) of the 2030 Agenda have been designed and articulated in the context of the University of the Basque Country (UPV/EHU). Even though there is a widespread formal adherence of universities to the SDGs, there is a lack of solid commitment to go beyond the compartmentalization of their implementation and to contribute to a holistic approach. The EHUagenda 2030 is a roadmap to move towards an integrated, verifiable and pragmatic contribution to this international agenda. It describes the UPV/EHU's contribution to 12 of the 17 SDGs, with the addition of its own commitment to linguistic and cultural diversity (SDG 17 + 1), along with the three sectoral plans: the Equality Campus, the Inclusion Campus and the Planet Campus. It also describes the refocus of its education model IKD i3; i3 is ikaskuntza x ikerketa x iraunkortasuna, Basque for learning x research x sustainability. Additionally, it includes the UPV/EHU’s Panel of Sustainable Development Indicators, which addresses the technical aspects of monitoring the implementation of the SDGs. The systematic methodology used in this process (mapping; mainstreaming; diagnosis and definition and, finally, estimation) and presented in this paper could be replicated in other universities yet to embark on this integration. The steps and findings presented here can also be applied to other organizations and help the integration process.