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This study explored the dominant discourses on online distance education (ODE) that emerged in South Korean society before, during, and after the COVID-19 pandemic. The authors conducted a topic modeling analysis of 8,865 news articles published by 24 South Korean media outlets between 2019 and 2021. Using the Latent Dirichlet Allocation (LDA) algorithm and social network analysis software (NetMiner), the top five topics and the top ten words associated with each topic were identified from each period. The authors observed significant changes not only in the number of news articles but also in the depth of the conversations published each year. The results have revealed several key points. First, ODE, previously considered marginal and abnormal, gained in normality across all educational levels in Korean society. Second, ODE discourses have been shaped by the unique cultural, historical, and technological infrastructure in South Korea. Third, a clear division between social-justice-oriented and business-oriented ODE discourses reflect a persistent inequality in Korean society. Finally, ODE discourses matured in 2021, with more critical and realistic perspectives on both the positives and negatives of ODE. The useful implications of such insights for post-pandemic ODE research and practice are further discussed.

This research aims to analyse the key factors of the gem and jewellery business affecting Thailand's export performance, and to examine the relationship between the business model, marketing environment, and the export performance of the gem and jewellery industry in Thailand during the COVID-19 pandemic. Quantitative research based on 400 opinions from Thailand's gems and jewellery business owners has been applied in this study. 369 questionnaires were returned, accounting for 92.4%. Data analysis includes descriptive statistics, structural equation modelling, and path analysis used to test hypotheses. The research results revealed that the business model and marketing environment positively influence a firm's export performance. Only customer segments, channels, value propositions, and creating value for customers had a statistically significant influence on the export performance. To improve its marketing environment, the business should focus on increasing variety and suitable prices, changing promotion to online, trade exhibitions, and creating more variety of products, modern style, and quality product guarantee.

Transnational routes such as direct-entry have become a more attractive option for Chinese students, due to the pandemic-imposed travel restrictions in China. The rise of Chinese direct-entry students can potentially lead to a significant increase in demand for academic and non-academic support not only after their arrival, but also before their departure from China. By applying Schlossberg's transition theory, this paper seeks to develop a good understanding of the academic and social belonging of Chinese direct-entry students in the UK through re-analysing the portraits (written narratives) of a previous research project. The findings indicate that these students were feeling disconnected from the academic and social communities. The factors affecting their sense of belonging are described using the 4S framework, namely self, strategies, situation and support. The paper ends with recommendations to key university stakeholders on how the partner institutions in China and the UK can help enhance a sense of academic and social belongingness of Chinese direct-entry students.

This article describes a novel virtual participatory action research (VPAR) approach to engaging youth who trade sex in Minnesota. The Minnesota Youth Sex Trading (MYST) Project switched to an entirely virtual format due to the COVID-19 pandemic. As part of an intergenerational team, Millennial and Generation Z researchers created a research-brand using technical marketing skills and knowledge of online youth culture to engage youth and other stakeholders in the project. This approach centered trust-building, accountability, transparency, and authenticity to build an online community and increase connection with marginalized young people via Instagram. Responding to COVID-19 and social uprisings, we have adapted our engagement strategies in ways that contain valuable insights into young people's engagement in research. This article illuminates promising VPAR principles to engage youth online as experts in prevention, intervention, and wellness promotion, yielding important new insights about the future of engaged research.

This paper examines literature from the COVID-19 period (2020-2022) to outline prevalent themes and essential competencies in the post-COVID era. Employing informetrics within a quantitative research approach, the study scrutinizes Scopus database data using COVID-19, e-learning, e-commerce, and media and information literacy terms. Results reveal a surge in scholarly focus on e-commerce, online learning, e-health, and ICTs, including social media. Identified were 355 media and information literacy terms, with digital, information, health, and media literacy at the forefront. Moreover, 244 corresponding competencies and skills were noted. The study emphasizes the necessity for comprehensive media and information literacy programs, diverse competencies, and stakeholder engagement in fostering a digitally literate society. Prioritizing skill development for navigating digital landscapes is vital amid the fourth industrial revolution, laying the groundwork for adept usage of media, information, and digital realms.

This article uses the question "Can government and businesses mandate the COVID-19 vaccine?" as a starting point for an interdisciplinary lesson appropriate for a variety of business law classes. This lesson includes several important overlapping learning goals: (1) It expands students' ability to analyze how the complexity associated with the legal regulation of business in the United States applies to real-world business dilemmas; (2) improves students' ability to examine business dilemmas from competing ethical perspectives and distinguish between law and ethics; (3) develop students' ability to critically assess how behavioral economics can further a business's goals; and (4) develops students' ability to integrate knowledge across disciplines including law, ethics, and behavioral economics. This lesson is appropriate for a variety of classes, and Debbie Kaminer has used it in courses she teaches on both the Legal and Ethical Environment of Business and Employment Law at both the undergraduate and graduate levels.

This paper calculates the effects of the COVID-19 pandemic on educational outcomes for undergraduate business programs in Mexico. We use administrative data from the National Association of Universities and Institutions of Higher Education and a difference-in-differences empirical strategy to estimate the impact. We find a negative effect on intake, enrollment, and graduation outcomes. We also examine heterogeneous effects, showing that top business schools increased the number of intakes with respect to non-top schools. Furthermore, public schools were more negatively impacted than private schools in terms of graduation outcomes, while synchronous-learning programs reported a higher decrease on graduation rates than asynchronous-learning programs.

This paper discusses how the COVID-19 pandemic can shift the conversation of paid and unpaid placements from an economic to a pedagogical and goodwill perspective. During the pandemic lockdown many placements were cancelled or postponed. Some continued as agreed but with students working from home, while other placements became unpaid. We build on the pertinent literature that raises legal, ethical, economic and pedagogical implications of paid versus unpaid placement models and what motivates placement organizations to offer placements. Four interdisciplinary trans-Tasman case studies are discussed to better understand the complex situations for placement organizations and universities to sustain WIL placements during this pandemic. Conclusions include recommendations to be vigilant and ensure goodwill is not used to mask the exploitation of students, but rather, positively influence the motivation behind offering placements during these trying times and beyond.

Purpose – The purpose of this paper is to explore factors and their impacts influencing online grocery shopping intentions among customers in the post COVID-19 situation. Moreover, the study aims at evaluating the mediating roles of shopping habits during COVID-19 between perceived usefulness, perceived ease of use and post COVID-19 online grocery shopping intentions. Design/methodology/approach – Based on a review of the literature and collection of 401 useable valid responses, the study was conducted through structured questionnaires applying personal interview technique. The subsequent analysis was conducted through partial least squares structural equation modeling (PLS-SEM) using Smart PLS 3.3.3. Findings – The study findings revealed that perceived usefulness, perceived ease of use and shopping habits during COVID-19 have a significant influence on post COVID-19 online grocery shopping intentions. Also, the study has uncovered that perceived usefulness and perceived ease of use significantly influence shopping habits during COVID-19 among customers. Furthermore, the current study has revealed that hopping habit during COVID-19 significantly mediates the relationship between perceived usefulness, perceived ease of use and post COVID-19 online grocery shopping intentions. Practical implications – The study findings have provided practical suggestions of developing and improving technological platforms to attract new customers for online grocery shopping. Further, the study suggests that online grocery retailers should apply adjusted pricing strategies using coupons and discount offers. Originality/value – This paper investigates factors and its impacts on online grocery shopping intentions in post COVID-19 context. Therefore, the study uncovers the factors that add value to understanding customers' post COVID-19 online grocery shopping intentions by integrating perceived usefulness, perceived ease of use and shopping habits during COVID-19.

This paper focuses on the multi-scale spillover and time-varying dependence of Chinese stock market and its important trading partners along the Belt and Road around the COVID-19 crisis. We use multiple methods - the DY (12) and BK (18) connectedness approaches that investigate dynamic and frequency connectedness; the wavelet coherence and the time-varying CoVaR to examine the connection between price lead lags and systemic risk spillovers. Our empirical results show spillovers to be asymmetric, and short-term spillovers dominating. Meanwhile, the level of spillover in the system increased sharply after the COVID-19. In the medium and long-term frequency domains, wavelet coherence reveals strong co-movement between the Chinese market and its major trading partners. We see that the highest level of systematic risk spillovers occurs at the beginning of the COVID-19 outbreak. Finally, the weighting of the Chinese stock market in the effective portfolio rises after the COVID-19 outbreak.

The widespread impact of the COVID-19 pandemic has disrupted numerous facets of life, including education, career paths, and employment opportunities, affecting individuals, communities, and economies worldwide. This study delves into the realm of employability among Malaysian graduates post the COVID-19 crisis. Malaysia, known for its distinct socio-economic landscape, offers a captivating backdrop to explore the diverse challenges and opportunities faced by graduates seeking stable and meaningful employment in the aftermath of the pandemic. Employing SWOT analysis, this research comprehensively investigates the employability experiences of recent Malaysian graduates by drawing insights from a focused selection of literature concerning graduates' employment and its interplay with the Covid-19 situation. The study's outcomes highlight the critical need for adaptive policies and educational initiatives tailored to equip graduates with the essential skills and adaptable mindset required to excel in an evolving post-pandemic job market. Above all, the study underscores the significance of understanding and addressing the unique nuances of the Malaysian context while offering insights that can potentially benefit other regions grappling with similar employability challenges triggered by the pandemic's aftermath

Purpose – This paper analyzes the connectedness with network among the major cryptocurrencies, the G7 stock indexes and the gold price over the coronavirus disease 2019 (COVID-19) pandemic period, in 2020. Design/methodology/approach – This study used a multivariate approach proposed by Diebold and Yilmaz (2009, 2012 and 2014). Findings – For a stock index portfolio, the results of static connectedness showed a higher independence between the stock markets during the COVID-19 crisis. It is worth noting that in general, cryptocurrencies are diversifiers for a stock index portfolio, which enable to reduce volatility especially in the crisis period. Dynamic connectedness results do not significantly differ from those of the static connectedness, the authors just mention that the Bitcoin Gold becomes a net receiver. The scope of connectedness was maintained after the shock for most of the cryptocurrencies, except for the Dash and the Bitcoin Gold, which joined a previous level. In fact, the Bitcoin has always been the biggest net transmitter of volatility connectedness or spillovers during the crisis period. Maker is the biggest net-receiver of volatility from the global system. As for gold, the authors notice that it has remained a net receiver with a significant increase in the network reception during the crisis period, which confirms its safe haven. Originality/value – Overall, the authors conclude that connectedness is shown to be conditional on the extent of economic and financial uncertainties marked by the propagation of the coronavirus while the Bitcoin Gold and Litecoin are the least receivers, leading to the conclusion that they can be diversifiers. 研究目的 – 本文分析於2020年2019冠狀病毒病肆虐期間、主要的加密貨幣、七國集團 (G7) 股價指數與黃金價格三者之間在網絡上的連通性。 研究設計/方法/理念 – 分析使用迪博爾德和耶爾馬茲 (Diebold and Yilmaz (2009, 2012, 2014)) 提出的多變量分析法。 研究結果 – 就一個股票指數投資組合而言,靜態連結的結果顯示、在2019冠狀病毒病肆虐期間,股票市場之間有更高的獨立性。值得我們注意的是:一般來說,加密貨幣在股票指數投資組合起著多元化投資作用,這可減低不穩定性,尤其是在危機時期。動態連結的結果與靜態連結的結果沒有顯著的分別。我們剛提到、比特幣黃金已成為純接收者。除了處於先前水平的達世幣和比特幣黃金外,就大部分的加密貨幣而言,連通的範圍在衝擊後都得以維持。事實上,在這危機時期,比特幣一直是波動性連結或溢出的最大淨傳播者。掛單者 (Maker) 是從全球系統中出現的最大波動淨接收者。至於黃金,我們注意到在危機時期、它仍然是在網絡接收方面擁有顯著增長的淨接收者,這確認其為安全的避難所。 研究的原創性/價值 – 總的來說,我們的結論是:連通性被確認為取決於標誌著受廣泛傳播的冠狀病毒影響下的經濟和金融欠缺穩定的程度,而比特幣黃金和萊特幣則是最小的接收者,這帶出一個結論、就是:比特幣黃金和萊特幣、可以成為多元化投資項目。

The covid-19 pandemic has affected all the pillars of the economic system as well as the health system in the whole world. In this critical situation, all stakeholders, shareholders, managers and users of financial information expect the impact of the Corona pandemic on the efficiency of companies to be negative, and these shortcomings are expected and predictable for the society. Therefore, regarding the level of efficiency, management accountability will be far more acceptable to the public and easier than before to all stakeholders. Therefore, the present researchers investigated the reduction of efficiency and its relationship with conservatism, which is called conservative efficiency (which means how this principle is used in financial reporting to provide accurate and reliable information to the users of financial statements). In order to achieve the objectives of the research, two hypotheses were considered. In this regard, information related to three years before the outbreak of the Corona pandemic and two years after this epidemic, from 2017 to 2021, was collected for 250 companies as a statistical sample of the research, and using the approach of data envelopment analysis and regression Linear (OLS) was performed using EViews software. The results of this research confirm that companies do not use conservative methods to neutralize the reduction of their efficiency (regardless of the period of covid-19 outbreak), the reason for this is the non-significance of the interaction coefficient of efficiency and efficiency and the dummy variable of efficiency. and the results of the examination of the second model indicated that regardless of the Corona period, companies have no desire to increase the use of conservative procedures in order to increase efficiency, while the examination of the third research model (which is actually the most complete model of this study) be), it is very remarkable and worthy of consideration, in the way that companies have been encouraged to use more conservative procedures during the Corona period, and in addition, the reduction in efficiency has also increased significantly in creating this incentive (in the mentioned period).

The transformation of business and the economy is a key business problem, and its importance was further heightened during the COVID-19 pandemic, with the increased pressure on enterprises. Hence, the digital readiness of their business will likely determine its future competitiveness in the field. Objectives: The paper addresses the issue of digital readiness for business, with the aim of examining similarities and differences in the digital readiness of European Union countries. The main focus is on identifying the changes during the first two years of the pandemic. Methods/Approach: We conducted a factor analysis and hierarchical cluster analysis based on selected indicators. The results revealed some significant differences. Results: While the countries that lead in digital readiness remained the same, there were relatively large differences in the classification of other EU countries. Some countries, such as Latvia or Slovenia, significantly improved in many aspects of digital readiness during the pandemic. On the other hand, Bulgaria and Romania are still included in the same cluster, representing an overall low digital readiness. Conclusion: Enterprises in more developed countries also have a higher level of digital readiness. Although COVID-19 had a positive impact on digital readiness in some less developed countries, the impact is only partial, indicating a need for stronger actions to bridge the digital divide at the EU level. These findings provide a hopeful outlook, suggesting that with the right actions, the digital divide in the EU can be effectively bridged.

We investigate the effect of COVID-19 pandemic on firm performance using the quarterly financial data of firms from 89 countries and show that the pandemic has a detrimental impact on firm performance. The firms that held more long-term debt and account receivables on their balance sheet before the pandemic were relatively more affected amid the pandemic. The cash buffers can make firms more resilient to the COVID-19 crisis. The quality of a country's governance plays a vital role in mitigating the adverse impact of the pandemic on firm performance.

COVID-19 Pandemic period has changed the way business operate and forced workers and companies to adapt new ways of working and new business practices, being faced to new challenges. One of the most important shifts, consisting in working remotely, has also increased the usage of Agile Methodology, esppecially in software development. Agile Methodology consists in a dynamic and flexible way of working, capable of creating a working environment that empowers worker, creativity, autonomy, constant feedback, efficient communication, and iterative work. The paper aims to discuss the positive correlation betwen the increase in usage of Agile Methodology, due to social distancing procedures during COVID-19 Pandemic, and the Human Capital - particulary in IT development workforce area.

Purpose – This study investigated how the Covid-19 pandemic impacted cross-border acquisitions. Though literature suggests that cross-border investments decreased during the pandemic, there is little conclusive evidence on specific characteristics in the execution of particular acquisitions during such times. We applied the case study format to conduct our investigation by (1) providing a classification of influences on cross-border procedures and (2) highlighting critical characteristics during three phases of acquisitions, namely, search, negotiation and integration periods. Design/methodology/approach – The grounded theory approach was applied to three in-depth case studies of German companies that acquired Japanese targets during the Covid-19 pandemic. Data were supplemented by information received through additional case studies of German subsidiaries in Japan and interviews with consultants. Findings – Firms had already intended to acquire their respective targets, with their decisions having been made prior to the Covid-19 pandemic. Thus, the pandemic had no impact on target selection in the case firms. Owing to travel restrictions, information exchange was limited which inevitably led to higher usage of digitalization. While several barriers led to delays in negotiations, prevailing mutual trust and assistance from consultants helped to reduce difficulties. During the integration period, we found delays in synergy creation and increases in remote communication. Nevertheless, the digital workflow improved the efficiency. Originality/value – Our study provides novel insights into the execution of cross-border acquisitions impacted by the Covid-19 pandemic. We discuss new implications for mergers and acquisitions (M&A) research and practice for the post-pandemic era, focusing on German firms acquiring Japanese targets.

This study aimed to analyze the impact of auditor characteristics on audit quality in Saudi Arabia during the COVID-19 pandemic by assessing how auditor characteristics (such as gender, age, education level, professional certificate, sector, size of the employees, revenue, experience, and region) impact audit quality in crisis conditions. It employed a descriptive-analytical approach and quantitative regression analysis of cross-sectional data. The survey was conducted in 2021 among 203 auditors in Saudi Arabia. Data collection was facilitated through the assistance of the Saudi Organization for Chartered and Professional Accountants (SOCPA) to make the sample more structured and representative. The results reveal that auditor characteristics played a significant role in determining audit quality during the pandemic. Gender, education level, audit firm size, and professionalism experience showed a strong correlation (r = 0.619) between professional experience and adaptability to remote auditing conditions. The regression analysis indicates a positive impact on audit performance. The results suggest practical implications for improving auditor selection, training programs, and regulatory frameworks to enhance audit resilience in times of crisis. It offers theoretical contribution by validating existing models under pandemic conditions and providing insights for the future of auditing practices. It also assists in establishing confidence in financial reporting together with control, making investors feel secure, and maintaining stability in the business world.

One of the industries that was among the most disrupted by the Covid-19 pandemic was the tourism industry. Hotel owners and managers needed guidelines on how to combat the “new normal” and enable the sustainable economic operation of the hotels they managed.

The peak of the COVID-19 outbreak in Indonesia occurred in 2020, causing a scarcity of health supplement products that significantly impact consumers' impulsive purchases and public safety. During this challenging period, it is crucial to understand the impact of scarcity on customers' impulsive purchases. However, little research has been done in Indonesia on the impact of health supplement scarcity on impulsive purchases. Based on scarcity and SOR theories, this research investigates the impact of scarcity of health supplement products on customers' impulsive purchases during pandemics in Indonesia. In short, the study identified the mechanisms of mediation (fear of missing out) and moderation (social media fake news) in the relationship between scarcity and impulsive purchasing. Ultimately, 170 valid data points were acquired using online surveys, and SmartPLS was used for data analysis. As the results showed that fear of missing out dominates the impact of the scarcity of impulsive purchases. The study provides more information about consumers' impulsive purchases given the scarcity of health supplement products in times of pandemics. Businesses and the Indonesian government can take steps to reduce the impact, hich might help keep the country safe throughout the pandemic.

The study has been conducted to examine the growth of the EdTech companies involved in providing education to children during lockdown and evaluate the transition that took place from offline to online education mode during COVID-19. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) approach was applied for systematic and structured analysis. Furthermore, the study analysed the impact of digital education on students. The results revealed that the various EdTech companies such as BYJUs and UNACADEMY etc. flourished during the pandemic. However, students' engagement and participation were found to be a serious concern in conducting studies in a digital mode. Furthermore, the teachers in many places were not found comfortable using online education apps. Digital literacy training programs can be organised to counter this issue.

Investors face a basic dilemma during a financial crisis i.e., whether to exit and re-enter or to continue with the existing set of positions. The timing of entry and exit plays a crucial role in determining the rate of returns generated by a portfolio. Thus, the problem faced by investors during a crisis is whether to exit or to continue and how to determine the timing of exit if the first option is chosen. This research paper attempts to find solutions to the problems faced by investors. The research paper focuses on addressing the parameters used to determine the exit and re-entry and the time factor associated with it. A timely entry in the right stocks will lead to a good return on the portfolio. The research paper is an attempt to determine the factor by which rate of return is affected if the norms of timely entry and exit are followed. The team of researchers has identified two specific times in the history of financial markets when the fall in the markets was considerable and led to a lot of confusion amongst investors. These two times are the case studies for comparison: The first one is the sub-prime lending crisis in 2008-09 and the second one is the fall due to COVID-19 in 2019-20. These two events underline the fact that decision making in the financial markets is a very subjective domain and the returns are dependent on the system followed by the investors.

Purpose – The purpose of this study is to investigate the impact of COVID-19 on some fiscal and monetary indicators in the Kingdom of Saudi Arabia. Design/methodology/approach – The research relied on data, studies and reports issued by the International Monetary Fund, Arab Monetary Fund, Saudi Central Bank, Investing Website and the World in Data Website. Findings – Many sectors have been affected by the COVID-19 pandemic, which outbreak has been associated with a high cost, in addition to increased inflation and prices, a result that was confirmed by the increase in consumer price indices for different sectors. The general consumer price index for the second period rose above that of the first period, while an upward shift occurred in the curve depicting the Saudi Riyal exchange rate against the United States (US) dollar during the second period above that of the first period, only in slope, due to outbreak of the pandemic. Impact of the number of daily new cases infected with COVID-19 was the highest on the opening and closing price indices of the food retail sector, the pharmaceutical sector and the transportation sector; while impact of the number of daily deaths by COVID-19 was the highest on the opening and closing price indices of the banking sector, the general index and the investment and finance sector. In addition, impact of the daily reproduction rate of COVID-19 was the highest on the opening price indices of the energy sector, the food production sector and the transportation sector. Research limitations/implications – The research aims to demonstrate measures taken by the Kingdom of Saudi Arabia through fiscal and monetary policies. Practical implications – The COVID-19 pandemic is still an ongoing global pandemic. The virus was first identified in Wuhan City in China at the beginning of December 2019. At the end of January 2020, the World Health Organization (WHO) declared that the outbreak of the virus represented a public health emergency, and later, on March 11, 2020, WHO declared the situation had transformed into a pandemic. Until January 17, 2022, the pandemic had caused more than 328 million cases and 545 million deaths, while 188 million of the cases had recovered. It is worth mentioning that the pandemic caused several social and economic disruptions, including a global economic recession; shortages in goods, supplies and equipment due to consumers' panic and thus tendency to buy; besides causing other disruptions like the negative impacts on health, as well as political, cultural, religious and sport events that influenced economic policies, including both the fiscal and monetary policies of world countries (Wikipedia, 2022). Social implications – Social implications steps that taken to reduce the impacts of the COVID-19 pandemic, in addition to measuring the impacts of the COVID-19 pandemic (as the main event next to which other events fade up) on some of the fiscal and monetary indicators for the Kingdom of Saudi Arabia. Originality/value – The research aims to demonstrate measures taken by the Kingdom of Saudi Arabia through fiscal and monetary policies to mitigate the impacts of the COVID-19 pandemic, in addition to measuring the impacts of the COVID-19 pandemic (as the main event next to which other events fade up) on some of the fiscal and monetary indicators for the Kingdom of Saudi Arabia.

Purpose – The primary objective of this paper is to explore the robust determinants influencing the infection rate and case mortality rate of COVID-19 in both developing and developed economies. The analysis is conducted using a dataset encompassing 148 countries. Design/methodology/approach – To achieve this goal, empirical testing utilizes the Sala-i-Martin version of extreme bounds analysis, a method grounded in the cumulative density function. This approach allows for a comprehensive exploration of potential determinants. Findings – The analysis results reveal that, to a large extent, distinct factors contribute to the infection and mortality rates in developed and developing countries. Notwithstanding these differences, certain common factors emerge, such as the risk environment, the number of tests conducted per million people and the percentage of the population over 65. Originality/value – Despite acknowledging the potential limitations inherent in official data, this study concludes that the presented results offer valuable insights. The identified determinants, both unique and common, contribute to understanding the dynamics of COVID-19 in diverse economic settings. The information gleaned from this research holds significance for decision-makers involved in combating the ongoing pandemic.

During its existence, the retail industry underwent profound transformations. Over the past three decades the retail industry has incorporated new technologies, namely Artificial Intelligence, Internet of Things and Big Data Analytics. All these advancements deeply intensified competition in global retailing. The COVID-19 pandemic had a significant impact on the businesses of global retailers. The purpose of the paper is to present and briefly analyse the evolution of the largest global retailers in terms of their retail revenues in the COVID-19 pandemic period 2020-2021. In this respect, a qualitative research method was used. The results of the paper show that global retailers are dominating the retail industry. They obtained impressive retail revenues even during the COVID-pandemic period 2020-2021. Walmart, the American giant, was by far the largest global retailer in that period.

The objective of this paper is to examine asset misappropriation fraud during the COVID-19 pandemic. The study examines the impact of four elements of fraud risk factors and Islamic religiosity on the propensity for fraud among employees who manage assets in government organizations. Data collection involved a questionnaire distributed to 210 employees responsible for asset management within the government organization in Indonesia. Partial least squares-structural equation modeling (PLS-SEM) was utilized as a statistical method. The test results show that the theoretical model is supported by empirical data. The study revealed that pressure, opportunity, rationalization, and capability positively influence asset misappropriation with a coefficient of 0.250, 0.134, 0.211, and 0.288, respectively. These results indicate that the higher the four fraud risks, the higher the possibility of asset misappropriation in the organization. On the other hand, Islamic religiosity exhibits a negative association with asset misappropriation with a coefficient of –0.113. These results indicate that religiosity plays an important role as a preventive factor in reducing the occurrence of asset misappropriation by employees. This study contributes to limited literature exploring factors influencing occupational fraud, specifically asset misappropriation during the COVID-19 crisis. The study recommends managerial strategies to mitigate asset misappropriation within the framework of the fraud diamond model.

The global outbreak of COVID-19 in 2020 became unprecedented and sent shockwaves through financial markets worldwide. This study investigates the impact of the pandemic on the performance of the U.S. financial market from March 1, 2020, to April 14, 2022. Utilizing Bai and Perron’s (1998) least squares with breaks during this period. The study’s test findings validate the existence of seven structural changes, signifying the occurrence of eight effects of independent factors on the S&P 500 index. The empirical findings demonstrate a substantial influence of COVID-19 pandemic on the performance of financial markets. Specifically, the impact of the number of COVID-19 cases and new fatalities on financial market performance, exhibits variations in terms of direction, nature, depth, and level. Based on an analysis of the structural changes, it can be inferred that the initial period exhibits the most pronounced negative impact on the number of new COVID-19 cases. Subsequently, the direction and nature of this impact undergo a transformation from the second to the eighth periods. Specifically, the impact of the number of new COVID-19 cases becomes positive in the second, third, sixth, seventh, and eighth periods, gradually diminishing until it reaches its lowest levels of impact in the eighth period. The research further identifies a detrimental impact on the occurrence of new fatalities. However, the periods spanning from the third to the fifth period exhibit very modest levels of influence, which then transition into a beneficial effect during the fifth period. Moreover, the research reveals that the impact of mortality rates on the performance of the United States stock market was greater than that of COVID-19 cases across all periods linked to structural changes. Additionally, the exchange rate of the dollar has a consistent and favorable impact, and the real interest rate has a pronounced negative impact, which gradually reduces over time and eventually transitions into a positive value by the eighth period.

COVID-19 altered global economics activities during the pandemic period and still affects the stock returns. As worldwide resulted, this shift has changed the Pakistani stock returns activities. This study unfolds the impact of COVID-19 on stock returns frequency of pharmaceutical, power generation, technology and communication, and food sectors in Pakistan. To examine the relationship of above-mentioned sectors with stock returns, data were evaluated through event window that included the event dates of the 150-day and 60-day estimating period. COVID-19 has a considerable detrimental influence on stock returns during the post-event interval. The study findings showcase significant negative relationship with stock returns of the above-mentioned sectors. However, the results are contradictory during the second wave of coronavirus infection. Furthermore, the study also substantiates that COVID-19 has significantly affected the stock market performances of Pakistan. Still, the impact on the stock market performances was only for a short period, and it diminished in the second wave of COVID-19 spread in Pakistan. The findings contribute to the research on the stock returns of selected sectors and commodity market impact of a pandemic by providing empirical evidence that COVID-19 has spill-over effects on stock market. This result also helps investors in assessing the trends of the stock and commodity markets during the pandemic outbreak. Managers are encouraged to modify their strategies to maintain stocks of the firm for better performance under the direction of study findings.

Objetivo: O quadro atípico resultado da pandemia da Covid-19 evidenciou os problemas gerados pela instabilidade econômica na vida da sociedade em geral. Foram eles: desemprego em massa, aumento de inflação e inadimplência, diminuição da atividade econômica causada pelas restrições de circulação por todo o mundo, aumento da demanda por crédito e investimentos, fechamento de empresas, entre outros. Diante desse cenário, esta pesquisa tem o objetivo de analisar os impactos da instabilidade econômica causada pela Covid-19 no volume da concessão de crédito no Brasil. Metodologia: A metodologia utilizada na pesquisa foi realizada a partir de modelos de regressão de séries temporais no mercado brasileiro e com base nos valores históricos de variáveis macroeconômicas. O período estudado é de fevereiro de 2013 até abril de 2023, sendo divididos períodos pré-pandemia (02/2013-02/2020) e de pandemia (03/2020-04/2023). Resultados: Foi verificado que o impacto da pandemia da Covid-19 foi pequeno no volume de concessão de crédito ao controlar-se por outras características macroeconômicas. Há indícios de que apenas o ano de 2020 tenha tido maiores variações, sendo a média do período de 2020 a 2023 pouco diferente do período anterior à pandemia. Contribuições do Estudo: Esse estudo adiciona mais um aspecto ao impacto da covid-19 na economia brasileira e complementa estudos anteriores que verificaram impactos de outras crises no volume de concessão de crédito. A partir dos resultados apresentados, é possível verificar que outros fatores são mais relevantes para a definição de volume de concessão de crédito mesmo em momentos de crise financeira.

Objetivo: Analisar o impacto da pandemia de Covid-19 na celeridade dos periódicos que publicam artigos na área ciências contábeis à luz da teoria da contingência. Metodologia: Trata-se de uma pesquisa documental. Foram mapeados e explorados 31 periódicos dentre o período pandêmico de 2019 a 2022, com um total de 2.290 artigos analisados individualmente. Como estratégia para análise dos dados foi adotada nesta pesquisa a análise descritiva dos dados e a análise do conteúdo. Resultados: Nos achados principais da pesquisa foi encontrado que, o impacto da pandemia da Covid-19 nos periódicos investigados foi de 47% em relação a média de dias entre a entrega da submissão e o aceite da pesquisa pelo periódico. Além disso, foi encontrado que no geral, os periódicos tiveram um aumento na média de dias nas avaliações acima de 20%. Ademais, ao apurar estes achados, constatou-se que foi confirmada as afirmações da teoria contingencial para este fenômeno, visto que Covid-19 trouxe um cenário de insegurança e novas adaptações para todas as entidades. Contribuições do Estudo: Esta pesquisa contribuiu para confirmar a relação da teoria contingencial com a celeridade das avaliações dos periódicos da área de ciências contábeis, principalmente em relação as incertezas e as adaptações encontradas pelas organizações durante a pandemia da Covid-19. Ademais, as evidências coletadas são de grande valia para os discentes, professores, pesquisadores, gestores dos periódicos e o público em geral, pois por meio dos resultados encontrados, haverá o direcionamento para a escolha do envio dos artigos na atualidade.

This study aimed to investigate COVID-19's effect on the investments of companies listed on the Tehran Stock Exchange. Descriptive research has two aspects: its purpose and its data collection method. This study's population included all companies on the Tehran Stock Exchange from 2017 to 2022. This period includes 11 seasons of COVID-19 and 11 seasons of normal period. This study used interim financial reporting data. We analyzed it using regression with Stata and E-Views. The test results showed a strong link between COVID-19 and corporate investment. Researchers have studied variables like cash flexibility, life cycle, company size, and ownership structure. The results also showed that the company's ownership and size did not significantly affect its COVID-19 investment. However, the company's life cycle and cash flexibility did have a significant impact on that relationship.

The COVID-19 pandemic negatively impacted the economy's flow in the majority of areas across the world. Reduced economic activity due to travel restrictions and lockdowns imposed to stop the virus's spread caused economic recessions in the pandemic-affected areas. MSMEs are the backbone of the Philippines, providing 99.5% of the nation’s business population and 65.10% of the nation's workforce. In addition to dealing with extraordinary economic and social challenges over the past two years, SME preparation for transitioning to a digital and sustainable economy has been necessary. The researcher will use a Systematic Literature Review to assess the transparency and consistency of the screening procedure and the approaches to coping applied by Philippine MSMEs in the context of the COVID-19 pandemic. The study will make use of three research guide questions. 1) What are the pandemic risks and their impact on Philippine MSMEs? 2) What coping strategies do Philippine MSMEs use to deal with risks and pandemic risk impacts? According to the review, human movement restrictions (Lockdowns), financial constraints/ revenue losses, operating difficulties, economic crisis and recession, and job losses are impacts of the pandemic on MSMEs. Furthermore, the study listed four essential coping strategies: digital and technological adoption/adaptation, government financial support/packages, modification of business models, and implications for financial stability (loans). This study will contribute to ideas in innovation and technological advancement, business improvement, and wise cost distribution.

El objetivo de investigación fue determinar la relación de las variables liquidez y rentabilidad de las empresas que cotizan en la bolsa de valores de Lima durante los años 2020 y 2021, para demostrar la prevalencia de los problemas de dichas variables en los diversos sectores como efecto de la pandemia del covid 19. La investigación se llevó a cabo con el proceso deductivo, con un diseño no experimental transversal retrospectivo, aplicado una ficha de análisis documental para la recolección de los datos requeridos a partir de los estados financieros auditados de las empresas en estudio. Los resultados revelaron que un alto porcentaje (más del 30%) de las empresas estudiadas o tuvieron liquidez menor a 1 o mayor 2 y rentabilidad negativa. Se demostró que el problema de liquidez se relaciona directa y significativamente con el problema de rentabilidad en los ratios evaluados.

The research objective was to determine the relationship between the liquidity and profitability variables of the companies listed on the Lima Stock Exchange during the years 2020 and 2021, to demonstrate the prevalence of the problems of said variables in the various sectors as an effect of the covid 19 pandemic. The research was carried out with the deductive process, with a retrospective cross-sectional non-experimental design, applying a documentary analysis sheet to collect the required data from the audited financial statements of the companies under study. The results revealed that a high percentage (more than 30%) of the companies studied either had liquidity less than 1 or greater than 2 and negative profitability. It was demonstrated that the liquidity problem is directly and significantly related to the profitability problem in the evaluated ratios.

Abstract In 2020, the world experienced several significant events, including the coronavirus (COVID-19) pandemic and the collapse of international crude oil prices. The rapid spread of this pandemic has dramatic impacts on financial markets all over the world, thereby increasing market risk aversion in an unprecedented way since the subprime financial crisis. The decline in stock markets implied volatilities of equity and oil prices, thereby heightening turmoil in global financial markets despite comprehensive and substantial financial reforms. To this end, we investigated the likely effects of this pandemic on the Saudi stock market while controlling for oil prices based on daily data for a period from 1/1/2020 to 19/9/2022. To ascertain the existence of a long-run equilibrium relationship between the variables, we applied autoregressive distributed lag (ARDL) modeling and the error correction model, with this ultimately revealing the existence of strong cointegration in the long run. The ARDL bounds test was found to be robust by combined cointegration tests, thus providing further evidence of a strong relationship in the long run. Granger causality tests also yielded evidence of causality between the variables in both directions. The total COVID-19 confirmed cases and oil prices also caused movements in stock returns in the short run. Our findings have some prominent implications for asset managers and policymakers to improve stock market efficiency and boost global economic activity. Saudi authorities can consequently remove the regulatory and legal obstacles to develop their stock market and better improve the risk management, which will allow to make quick decisions in response to any oil price volatilities. Policymakers should also adopt proactive strategies that can comfort stock investors’ anxieties over the increasing oil price volatilities. Finally, the findings should be treated with some cautions because of the limited sample size and the tests’ statistical inference. Nevertheless, they do open opportunities for further studies to look in more detail at how the COVID-19 pandemic affected, over the short and long run, monetary and fiscal policy coordination, financial stability, and various other macroeconomic indicators in Saudi Arabia.

Purpose – This study sheds light on the impact of coronavirus disease 2019 (COVID-19) on self-employed women in Mauritius and delves into their coping strategies amid unprecedented circumstances. Design/methodology/approach – The study employs a comprehensive methodology encompassing both qualitative and quantitative approaches. Qualitative analysis is conducted via interviews with self-employed women in Mauritius, capturing their experience with COVID-19. Quantitative analysis uses survey data from 732 firms to investigate factors affecting online sales, a major survival strategy adopted by businesses. Findings – The study finds a notable trend wherein many interviewed women have transitioned their businesses online – a pivot that stands out as a common response within the sample. The quantitative analysis indicates the significance of a strong online presence, particularly on social media and web-based platforms designed for the sale of goods and services. These factors correlate with higher online sales, potentially enhancing resilience during pandemic-induced lockdown periods. Originality/value – This study stands out for its originality, representing the first study investigating how women entrepreneurs in Mauritius have navigated the challenges posed by the COVID-19 crisis.

The Covid-19 pandemic brought about a shift in the way businesses operate, accelerating the adoption of digital communication tools. The study examines the effectiveness of communication tools in Slovak enterprises, comparing the dynamics before and during the pandemic. The study highlights the need for businesses to address communication-related issues.

The aim of the article is to analyse the impact of foreign direct investments on GDP growth and the link between the COVID-19 pandemic and the economic growth of Central and Eastern European countries. The study has shown us that there is a positive impact between foreign direct investment inflows and GDP growth, and that variables such as exports, labour productivity and unemployment rate also positively influence the development of the countries under analysis. We used a panel regression model with fixed effects, which showed us the correlation between FDI inflows and GDP growth, from which we can see that the decreases in FDI caused by the pandemic, led to a decrease in the GDP growth rate and thus in the economic development of the Central and Eastern European countries.

The research work, through its structure, aims to achieve several objectives: following the evolution of the insurance market in Romania during the period 2015 - 2022, a period in which the pandemic generated by Covid-19 left its mark on several sectors of activity, the analysis the correlation between the indicators that define the insurance market and GDP/capita, and finally, with the help of the statistical program Eviews, we will create a multiple linear regression model.

The hospitality industry comprises a broad array of service offerings such as accommodation, restaurants, bars, and entertainment (cinemas, concerts, theatres, casinos, amusement parks), among others. As a significant contributor to the tourism GDP of the South African economy, this once thriving sector experienced an unprecedented and devastating impact in 2020 due to the onset of the global pandemic (COVID-19). This paper explores a major South African gaming, hotels, and entertainment group’s (Sun International) organisational performance, with specific emphasis on its Gauteng based properties. The purpose of the research was to understand the organisational shifts in business strategies, financial planning, marketing realignments, and employee behaviour among other changes to the operational environment in enduring the effects of the pandemic. The paper adopted a qualitative research approach using a non-probability sampling technique. Data was collected from a sample of ten participants using semi-structured one-on-one interviews. The participants were chosen from various departments and comprised permanent senior management employees of Sun International. The findings showed that Sun International changed its business strategy in response to the pandemic with respect to how it treated internal staff and external guests. The group also adapted its cost management, marketing, and communication strategy. Finally, Sun International has restructured its business with resilience and sustainability in mind, to be in a better position to weather future crises.

Objetivo: Este artigo teve o objetivo de analisar a eficiência técnica da Rede Federal de Educação Profissional, Científica e Tecnológica referente ao ano de 2020, pela comparação dos dados com os três anos anteriores. Em 2020, as instituições suspenderam as atividades acadêmicas presenciais como medida preventiva para evitar o contágio do Sars-CoV-2, vírus que causa a Covid-19. Metodologia: A pesquisa, com abordagem quantitativa, examinou 41 instituições entre 2017 e 2020 por meio do método da Análise Envoltória de Dados (DEA). Resultados: A eficiência técnica de 2018 foi a mais baixa entre os anos analisados, mas os números de 2020 são menos satisfatórios que os anos entre 2017 e 2019. Em 2020, 29,3% das instituições foram consideradas ineficientes ou com eficiência fraca. No entanto, em média, as unidades mantiveram o padrão de eficiência técnica registrado desde 2017. Contribuições do Estudo: Os resultados contribuem com a transparência das organizações públicas; com informações sobre a relação custo-benefício dos serviços públicos; identificam melhores práticas no uso de recursos públicos, que podem auxiliar a tomada de decisão de unidades ineficientes; e mostram que há necessidade de melhorias na gestão educacional.

The purpose of the present study is to verify the influence of entrepreneurial orientation (EO) and digital orientation (DO) on e-marketing implementation (EMI) and on e-promotion and e-distribution adoption in the context of the COVID-19 pandemic.

Objective: “The purpose of this paper was to identify the factors affecting the dynamics of sports business after the COVID-19 pandemic and to find ways to meet the needs of having clear foresight and radical progress in this constantly changing environment.Methods This research was of a qualitative type, using the thematic analysis method. The statistical population includes managers of sports businesses, faculty members of entrepreneurial management faculties, faculty members of physical education and sports science faculties with expertise in entrepreneurship and business management, and members of the employment and entrepreneurship working group of the Ministry of Sports and Youth. We used the snowball sampling method to select the research sample. A total of 19 interviews were conducted and recorded in this study.Findings In this research, six themes were identified: management capabilities with three factors, organizational capabilities with three factors, marketing capabilities with four factors, technological capabilities with two factors, macro level challenges with four factors, and networking capabilities with three factors. Conclusions Considering the extent and importance of sports businesses, as well as the unique features of this type of business, identifying the factors that affect the dynamics can help sports businesses in organizational planning to get out of the crisis.

La pandemia de COVID-19 provocó que distintos países de todo el mundo decreten medidas de distanciamiento social y cuarentenas estrictas, generando cambios en los hábitos de consumo cotidiano de las personas. El incremento del tiempo de permanencia en los hogares fomentó nuevas formas de entretenimiento en casa, impulsando distintos tipos de entretenimiento e interacción en línea. El objetivo principal del presente trabajo es medir y analizar el impacto de los efectos de la pandemia en el consumo de contenidos en una plataforma online de transmisiones en vivo, Twitch. El método de investigación se desarrolló a través del uso de datos referidos a la cantidad de visualizaciones totales promedio en la plataforma, y se buscó determinar los efectos iniciales y prolongados de la pandemia en el comportamiento y evolución de los contenidos consumidos en la plataforma. Las técnicas estadísticas utilizadas fueron la Regresión Discontinua y Diferencias en Diferencias. Los resultados obtenidos sugieren que la pandemia provocó un aumento en la cantidad de personas conectadas de manera concurrente entre un 30% y 40%. Además, se observa que este cambio de nivel en las visualizaciones de la plataforma es persistente en el tiempo y, en el nuevo nivel pos pandemia, se mantiene la tendencia de crecimiento observada antes de la pandemia.

The COVID-19 pandemic led various countries worldwide to implement social distancing measures and strict confinements, resulting in changes in people’s daily consumption habits. The prolonged lockdown fostered new forms of activities at home, driving various types of online entertainment and interaction. The main objective of this study was to measure and analyze the impact of pandemic preventive actions on content consumption on an online live streaming platform, Twitch. The research method involved the use of data related to the average total views on the platform, aiming to determine the initial and lasting effects of the pandemic on the behavior and evolution of the content consumed on the platform. The statistical techniques applied were Regression Discontinuity and Difference in Differences. The results suggest that the lockdown caused an increase in the number of concurrently connected users by 30% to 40%. Furthermore, it is evidenced that this change in the platform’s viewership level persists over time, and, in the new post-pandemic context, the growth trend observed before the pandemic is maintained.

This study measures the spillover effects of the Russia-Ukraine war and the COVID-19 pandemic on currency pairs as the Russian ruble, Czech koruna, Polish zloty, Hungarian forint, Swedish krona, Bulgarian lev, Danish krone, Romanian leu, Ukrainian hryvnia, and Turkish Lira. By employing the TVP-VAR model we investigate the dynamic connectedness among these currencies and key energy and agricultural commodities. The data series encompasses two consecutive non-economic shocks – the Ukraine war and the COVID-19 pandemic – and a preceding period of general stability during 2018 and 2019. The importance of geopolitical context in shaping currency dynamics was present in countries with heavy dependence on Russian gas. The findings indicate a limited direct impact of commodity price fluctuations on the value of these currencies. At the same time, geopolitical decisions primarily related to the Russian Ruble and energy dependencies significantly impacted their valuation. The study reveals the complexity of currency dynamics and the influence of geopolitical risks and global health crises on exchange rate volatility and commodity dependencies.