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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 paper compared technical/vocational education in: Germany, Australia, Finland, Hong Kong, Hungary, India, Japan, South Korea, Mexico, and Nigeria, and found that technical/vocational education was given proper attention in countries considered except Nigeria, where it was handled with laissez faire attitude. Set-Up of Technical/Vocational Schooling, Curriculum, Mode of Training and Conduct of Final Examination, Financing and Motivating Factor was the basis for comparison, and Nigeria lagged behind in these. Amongst the lessons for Nigeria's technical/vocational education sector are that her technical/vocational education sector be dual, while students should be appropriately motivated. Schools should collaborate with registered organizations (work-integrated learning) to train the students. The paper recommended that there should be national conference strictly on the status of technical/vocational education in Nigeria, so that necessary solutions could be proffered to the problems facing this part of the education sector. Finally, manufacturing organizations, etc. should be involved in the drafting of curriculum of the technical/vocational education in the country, while taking into consideration peculiarities of Nigeria as a sovereign nation.

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.

Background and purpose: Social engagement is an important active aging strategy to promote older adults' mental health. The purposes of this study were to compare social engagement in older populations around the world and explore associations with mental health outcomes. Materials and methods: An international cross‐sectional survey was conducted from 2017 to 2019. Data were retrieved from The International Social Survey Programme for a secondary data analysis across 30 countries. This study applied the Taxonomy of Social Activities and its six levels as operational definitions for a consistent concept of social engagement for international comparisons. Results: In total, 9403 older adults with a mean age of 72.85 ± 6.40 years responded. The highest levels of older adults' social engagement were found in Switzerland, Thailand, and New Zealand. Older adults of a higher age, with a lower educational level, who were permanently sick or disabled, who had no partner, who were widowed or whose civil partner had died, who lived alone, and who had lower self‐placement in society had significantly lower social engagement than did their counterparts. In the regression model, older adults' social engagement positively predicted general health, self‐accomplishment, and life satisfaction, but negatively predicted loneliness and depression. Conclusions: In aging societies worldwide, encouraging older adults' social engagement would be beneficial to promote mental health. Implications for nursing practice and health policies: Community professional nurses can develop strategies of social engagement based on the needs and sociodemographic factors of older adults to improve their mental health. Developing efficient strategies and local policies by learning from successful experiences in other countries is important to promote social engagement in aging societies. [ABSTRACT FROM AUTHOR]

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.

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.

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.

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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]

Summarizes the major forms of cross-cultural research on personality development and discusses their contribution to developmental research. Also discusses some major issues in research on acculturation. (Author/SS)

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.