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This paper presents a compilation of personal reflections from 66 contributors on the impact of, and responses to, COVID-19 in accounting education in 45 different countries around the world. It reveals a commonality of issues, and a variability in responses, many positive outcomes, including the creation of opportunities to realign learning and teaching strategies away from the comfort of traditional formats, but many more that are negative, primarily relating to the impact on faculty and student health and well-being, and the accompanying stress. It identifies issues that need to be addressed in the recovery and redesign stages of the management of this crisis, and it sets a new research agenda for studies in accounting education.

This article maps the scientific production and the contents associated with the sustainable development goals and their integration with universities during the past 21 years. Although many of the topics related to sustainable development goals (SDGs) have been addressed in different studies for decades, it is since 2015 onwards that they gained greater prominence due to the inclusion of higher education as an important actor in the fulfillment of the 2030 agenda and the United Nations SDGs. For the purpose of this paper, a bibliometric analysis of 871 papers, 535 documents in Scopus, and 336 in Web of Science (WoS) from 1998 to 2019 was performed, and the Bibliometrix analysis tool was used. The objective of this mapping is to answer the following research question: Is the integration of the Sustainable Development Goals and Universities a field of study? An analysis of the network of collaborators and trend topics in Scopus and WoS allows us to identify the concurrence and relationships of some keywords, such as sustainable development, sustainability and planning, and some background words, such as humans and global health. In another analysis, the word "higher education" is related to change. This article suggests that the integration of the Sustainable Development Goals in Universities is becoming a field of study under exploration, with a peak of production in 2016 and that has remained stable in the last three years, but thanks to the leading role assigned to Universities, intellectual production should increase in the following years.

In this study, the variables having impact on the student motivation have been analyzed based on the articles, conference papers, master's theses and doctoral dissertations published in the years 2000-2017. A total of 165 research papers were selected for the research material and the data were collected through qualitative research techniques through document review and content analysis. According to the research results, the most important factors affecting student motivation are the fields of teacher, teachers' classroom management skills and their teaching methods. In this research, factors having less influence on the student motivation are parental communication, student characteristics and study fields. In addition, relational search type was used more than others, mostly students were selected as the study group and most researches were conducted in USA and Turkey.

For those receiving funding from the UK HEFCE-funded Open Educational Resource Programme (2009-2012), the sustainability of project outputs was one of a number of essential goals. Our approach for the hosting and distribution of health and life science open educational resources (OER) was based on the utilisation of the WordPress.org blogging platform and search engine optimisation (SEO) techniques to curate content and widen discovery. This paper outlines the approaches taken and tools used at the time, and reflects upon the effectiveness of web strategies several years post-funding. The paper concludes that using WordPress.org as a platform for sharing and curating OER, and the adoption of a pragmatic approach to SEO, offers cheap and simple ways for small-scale open education projects to be effective and sustainable.

Abstract Integrated assessment models are extensively used in the analysis of climate change mitigation and are informing national decision makers as well as contribute to international scientific assessments. This paper conducts a comprehensive review of techno-economic assumptions in the electricity sector among fifteen different global and national integrated assessment models. Particular focus is given to six major economies in the world: Brazil, China, the EU, India, Japan and the US. The comparison reveals that techno-economic characteristics are quite different across integrated assessment models, both for the base year and future years. It is, however, important to recognize that techno-economic assessments from the literature exhibit an equally large range of parameters as the integrated assessment models reviewed. Beyond numerical differences, the representation of technologies also differs among models, which needs to be taken into account when comparing numerical parameters. While desirable, it seems difficult to fully harmonize techno-economic parameters across a broader range of models due to structural differences in the representation of technology. Therefore, making techno-economic parameters available in the future, together with of the technology representation as well as the exact definitions of the parameters should become the standard approach as it allows an open discussion of appropriate assumptions. Highlights • Comparison of technology representation and techno-economic parameters of 15 IAMs. • Structural differences in representing technology in IAMs are identified. • Methods of projecting techno-economic parameters differ across IAMs. • Strict harmonization of techno-economic parameters across models is difficult. • Recommendation to publish techno-economic parameters and technology representation. [ABSTRACT FROM AUTHOR]

The primary purpose of this paper is to review and evaluate the causes of educational poverty in less developed countries. The basic intent in carrying out such a study is to define and derive the role of governing agencies in deliberately creating educational poverty in the country, so that the private interest of the rich and powerful ruling class can be fully safeguarded. This study is of crucial interest to the common man because majority of the people living in less developed countries are poor in spite of the fact, that almost all these countries own ample human and material resources. However, the common man in these countries is continuously suffering, generation after generation, and has been denied access to basic amenities of life. The rich and powerful ruling class, in majority of the less developed countries, has intentionally denied basic education facilities to its people for keeping them ignorant and unaware of their fundamental rights to share national resources and to gain competence for comfortable living in the society. The paper advocates a complete reversal in economic growth policies of the less developed countries so that top priority is given to those projects and programs that directly benefit the common man in the society. In this respect, the author calls for awareness among the people to exercise their economic and social rights so that people of all the strata can share equally the fruits of growth and prosperity.

Purpose: The purpose of this paper is to evaluate and determine the effectiveness of university education on the economy of various countries. Design/methodology/approach: To determine the necessity and expedience of making provision for the effectiveness of university education on the market economy, this work uses the method of regression and correlation analysis. Evaluation of effectiveness of the system of university education is performed separately for students, state, and employers by taking as example countries with specially developed formulas. Findings: The authors substantiate the necessity for provision of effectiveness of university education on the market economy, view the effective system of university education as a basis for the development of a knowledge economy, determine approaches to evaluate the effectiveness of university education on the market economy, perform evaluation of effectiveness of the system of university education by the example of various countries, determine its connection with indicators of economic growth and development, and provide recommendations for provision of effectiveness of the system of university education on modern market economies. Practical implications: The practical value of results of the conducted research consists in the possibility to use the developed formulas for determining the level of effectiveness of the system of university education on various countries of the world. Originality/value: Theoretical value of this paper consists in the possibility for the application of authors' conclusions and recommendations in the process of development of the policy of management of effectiveness of university education system.

As documented in this special issue, all over the world hard choices must be made in education, government, business, and medicine. Intelligence tests, used intelligently and with appropriate ethical safeguards, are one tool of many that help make hard choices work out well, or at least better than the next-best alternative (Kaufman, Raiford, & Coalson, 2016). The reliability of intelligence tests is far from perfect. Complaining about IQ tests is the privilege of those who have them. It is probably no accident that intelligence tests were invented in France, not long after a series of reforms from 1881 to 1901 made education free and compulsory for all children (Harrigan, 2001). It is likewise probably not an accident that intelligence testing was then adopted most enthusiastically in the world's wealthiest countries in the midst of similar attempts to raise educational standards. Among the countries featured in this special issue, Greece, Japan, the Netherlands, and the United States achieved near-universal education decades ago; Brazil, India, Mexico, Oman, and Peru have done so only within the last 15 years. Once a government takes on the responsibility of educating all of its citizens and then successfully achieves near-universal school attendance, it is confronted with the magnitude of population-wide individual differences in academic aptitude. The most pressing concern has to do with vulnerable children with intellectual disabilities. It is true that every child can learn, but not every child learns best in regular education. In this commentary, the author addresses the relation between universal education and the need for intelligence testing. The article goes on to compare U.S. developments in intelligence testing with those in Oman, Greece, India, Japan, Brazil, Peru, and the Netherlands. It concludes with three themes that emerged among the articles in this issue.

This paper aims to identify the current state of knowledge management (KM) diffusion in LIS schools. In terms of content, we have identified two principal approaches to the perception of KM in the LIS community: an active approach, seeing KM as an opportunity for the LIS community to change; and a passive approach, seeing KM merely as a topic of information management with a new label. Our research analyzed study programs at 145 LIS schools and in 188 LIS study programs in the United States, Canada, Europe (in particular, Russia), Australia, India, South Africa, China, Japan, Singapore, and Brazil and observed the inclusion or non-inclusion of KM courses in those programs. We employ a narrower approach to defining a KM course as being one having the term "knowledge management" in its name. The findings indicate that KM courses are integrated in one-third of the LIS study programs analyzed, and in schools with an information science focus this figure can rise to around 45%. Given the importance of this area and various views regarding KM diffusion in LIS schools, we recommend that those who have already implemented a KM course in their LIS programs create an informal community of practice (CoP) on KM implementation in LIS schools and build an open database of lessons learned from such integration, thereby capturing and sharing this crucial knowledge in a single place.

The current research aimed to examine the reasons people are single, that is, not in an intimate relationship, across eight different countries—Brazil, China, Czech Republic, Greece, Hungary, India, Japan, and the UK. We asked a large cross-cultural sample of single participants (N = 6,822) to rate 92 different possible reasons for being single. These reasons were classified into 12 factors, including one's perceived inability to find the right partner, the perception that one is not good at flirting, and the desire to focus on one's career. Significant sex and age effects were found for most factors. The extracted factors were further classified into three separate domains: Perceived poor capacity to attract mates, desiring the freedom of choice, and currently being in between relationships. The domain structure, the relative importance of each factor and domain, as well as sex and age effects were relatively consistent across countries. There were also important differences however, including the differing effect sizes of sex and age effects between countries. [ABSTRACT FROM AUTHOR]

Existing literatures have discussed both ethical issues in visual research with young people, and the problems associated with applying 'universal' ethical guidelines across varied cultural contexts. There has been little consideration, however, of specific issues raised in projects where visual research is being conducted with young people simultaneously in multiple national contexts. This paper contributes to knowledge in this area. We reflect on our experiences of planning and conducting the International CYCLES project involving photo elicitation with young people in Bangladesh, Brazil, India, Japan, New Zealand, South Africa and the UK. While some issues such as varying access to technology for taking and sharing photos and diverse cultural sensitivities around the use of photography were anticipated in advance, others were more unexpected. Balancing the need for methods to be appropriate, ethical and feasible within each setting with the desire for sufficient consistency across the project is challenging. We argue that an 'ethics in context' approach and an attitude of 'methodological immaturity' is critical in international visual research projects with young people.

The paper examines if there has been an increase in the attention paid to social and environmental issues (SEI) in accounting curricula. Using schools participating in the Aspen Institute's Beyond Grey Pinstripes (BGP) program, we measure the increase in the number of accounting courses incorporating SEI across the biennial application years of 2005, 2007 and 2009. We also examine the percentage of SEI coverage in accounting courses between 2007 and 2009. Our findings suggest that there was not an appreciable increase in the number of accounting courses dealing with SEI between 2005 and 2007, but that the increase was significant during the period from 2007 to 2009. Further, the increase over the four-year period from 2005 to 2009 was also significant. In addition, there is a significant increase in the percentage of SEI coverage in accounting courses between 2007 and 2009. Implications of these findings are discussed.

This series of articles cites a variety of sources and synthesizes a number of studies on the working conditions and the welfare of workers from several countries. (SSH)

The article focuses on a study which examines large-scale observational evidence of cross-cultural differences in facial behavior using advanced in computer science. Topics discussed include the automated facial coding used, the reliability of the facial action unit detection algorithms across different testing subsets, multilevel regression estimates predicting each facial action's base rate percentage.

International students have continued to be the focus of simplistic stereotyping in media discourse where they are frequently identified as one of the forces behind declining academic standards in Australian universities. Their English language skills, in particular, have continued to be the focus of debate both in the mainstream media and in higher education research and policy. It is argued in this paper, however, that such debates do not sufficiently acknowledge the moral and affective complexity of the so-called "English problem" amongst international students in Australian universities. Drawing from an analysis of small group interviews with international students, domestic students and university staff, the beliefs and experiences of various parties about the English language skills of international students are examined. A key finding from this analysis is that the English language skills of international students, and their concomitant interactions with others, can be the object of both complaints and troubles talk. These complaints or troubles can be either ratified or resisted by those participants. The difficulties international students may experience in using English thus have complex moral and affective consequences. The way in which the so-called English problem in Australian universities is generally couched as one of objective, measurable deficiency on the part of international students arguably neglects the moral and affective complexity of the difficulties facing international students. This neglect leads, in turn, to an impoverished understanding of the English language capabilities of international students.

BackgroundIn this global study we sought to estimate the degree to which a family member might feel embarrassed when a close relative is suffering from an alcohol, drug, or mental health condition (ADMC) versus a general medical condition (GMC). To date, most studies have considered embarrassment and stigma in society and internalized by the afflicted individual but have not assessed family embarrassment in a large-scale study.MethodIn 16 sites of the World Mental Health Surveys (WMHS), standardized assessments were completed including items on family embarrassment. Site matching was used to constrain local socially shared determinants of stigma-related feelings, enabling a conditional logistic regression model that estimates the embarrassment close relatives may hold in relation to family members affected by an ADMC, a GMC, or both conditions.ResultsThere was a statistically robust association such that subgroups with an ADMC-affected relative were more likely to feel embarrassed compared to subgroups with a relative affected by a GMC (p < 0.001), even with covariate adjustments for age and sex.ConclusionsThe pattern of evidence from this research is consistent with conceptual models for interventions that target individual- and family-level stigma-related feelings of embarrassment as possible obstacles to effective early intervention and treatment for an ADMC. Macro-level interventions are under way but micro-level interventions may also be required among family members, along with care for each person with an ADMC. [ABSTRACT FROM PUBLISHER]

Some research suggests that the risk of physical aggression by an intimate partner is related to marital status, but this relationship may vary across cultures and by gender. In the present study, we systematically examine the relationship between marital status and physical partner aggression by gender across 19 countries. Logistic and multilevel regression confirmed previous findings of lower rates of physical aggression for legally married versus cohabiting and separated/divorced women and men across most, but notably, not all countries. Single status was associated with higher risk in some countries and lower in others reflecting possible cultural differences in risk for different marital statuses. For example, single women had significantly lower rates of victimization than did married women in India where violence against wives is often accepted. The variation in the cross-cultural findings highlights the importance of examining both men and women and considering the cultural context when interpreting the relationship between partner aggression and marital status. [ABSTRACT FROM AUTHOR]

Background Statistics are critical in holding governments accountable for the well-being of citizens with disability. International initiatives are underway to improve the quality of disability statistics, but meaningful ID data is exceptionally rare. Method The status of ID data was evaluated in a review of 12 national statistical systems. Recurring data collection by national ministries was identified and the availability of measures of poverty, exclusion, and disadvantage was assessed. Results A total of 131 recurring systems coordinated by 50 different ministries were identified. The majority included general disability but less than 25% of the systems screened ID. Of these, few provided policy-relevant data. Conclusions The scope of ID data was dismal at best, though a significant statistical infrastructure exists for the integration of ID data. Advocacy will be necessary. There is no optimal form of data monitoring, and decisions regarding priorities in purpose, targeted audiences, and the goals for surveillance must be resolved. [ABSTRACT FROM AUTHOR]

Background: This paper describes the health and economic burden of cardiovascular diseases (CVD) in Mexico and other mega-countries through a review of literature and datasets., Methods: Mega-countries with a low (Nigeria), middle (India), high (China/Brazil/Mexico), and very high (the U.S.A./Japan) human development index were included. The review was focused on prevalence of dyslipidemias and CVD economic impact and conducted according to the PRISMA statement. Public datasets of CVD indicators were explored., Results: Heterogeneity in economic data and limited information on dyslipidemias were found. Hypertriglyceridemia and hypercholesterolemia were higher in Mexico compared with other countries. Higher contribution of dietary risk factors for cardiovascular mortality and greater probability of dying prematurely from CVD were observed in developing countries. From 1990-2016, a greater decrease in cardiovascular mortality in developed countries was registered. In 2015, a CVD expense equivalent to 4% of total health expenditure was reported in Mexico. CVD ranked first in health expenditures in almost all these nations and the economic burden will remain significant for decades to come., Conclusions: Resources should be assured to optimize CVD risk monitoring. Educational and medical models must be improved to enhance CVD diagnosis and the prescription and adherence to treatments. Long-term benefits could be attained by modifying the food system.