Search

Aviation transport is an integral part of the global infrastructure that ensures fast and efficient movement of people and cargo around the world. However, international armed conflicts create serious challenges for the aviation industry, affecting the safety of flights, the economic stability of airlines, as well as the international aviation community as a whole. This article is devoted to the analysis of the impact of armed conflicts on air traffic, taking into account real examples from different regions of the world. One key aspect of the research is examining the effects of airspace closures over conflict zones, which force airlines to change routes, increasing fuel and operating costs. In addition, the issue of flight security in conflict zones, where commercial aircraft are at increased risk of accidental or deliberate attacks, is analyzed. An important aspect of the article is also the assessment of economic losses suffered by airlines and airports due to conflicts. In particular, cases of flight cancellations, a decrease in passenger traffic, as well as an increase in insurance premiums, which significantly affect the financial performance of companies, are considered. The article also touches on issues of international cooperation in the field of aviation security, which is critically important for minimizing risks and ensuring the stability of air traffic in armed conflicts. In particular, the role of international organizations such as ICAO and the effectiveness of existing international agreements and treaties aimed at coordinating actions between states during crisis situations are analyzed. The article also focuses on developing practical recommendations for airlines and governments to improve their conflict preparedness, including route planning, risk management and improved information sharing systems. Given the complexity and multifaceted nature of the issue, the authors emphasize the need for further scientific research in this area in order to develop new strategies and tools to ensure the safety and stability of the global aviation industry in the face of armed conflicts. Thus, the article makes a significant contribution to the understanding of the impact of international armed conflicts on air traffic and offers a comprehensive approach to solving this problem. [ABSTRACT FROM AUTHOR]

Environmental (E), social (S), and governance (G) concepts have become a global consensus. Therefore, exploring the motivation mechanism adopted by companies to carry out ESG practices to promote sustainable social and economic development is of far-reaching significance. This study investigated whether there was a peer effect in the ESG practices of A-share listed companies and explored its mechanism of action and economic consequences using the data of Chinese A-share listed companies from 2010 to 2021. The empirical results show that there is a significant regional and industry peer effect on the ESG practices of A-share listed companies, which still holds when the average stock trait return is used as the instrumental variable. Furthermore, the mechanism test indicates that the information learning motive and agency cost are potential reasons for the peer effect of ESG practices. On the one hand, followers with information disadvantages tend to imitate the ESG practices of leaders with information advantages, but the converse is invalid. On the other hand, a worse external information environment leads to a higher degree of uncertainty, while a higher agency cost leads to a stronger peer effect of ESG practices. Lastly, the peer effect of corporate ESG practices helps create corporate value and increases corporate risk-taking to some extent. This paper provides a new micro perspective for understanding the occurrence mechanism and economic consequences of ESG practices, as well as crucial empirical evidence for firms to make sustainable development investment decisions. [ABSTRACT FROM AUTHOR]

IAS 19 revised (IAS 19(R)) abolished the corridor approach and replaced the expected rate of return (ERR) on pension plan assets with the discount rate. While the abolition of the corridor method did not have a significant impact on UK firms, which were historically using a different method to recognize actuarial gains or losses, the elimination of the ERR was anticipated to have a major impact. We examine whether the elimination of the ERR had real economic consequences for UK firms around the publication and implementation dates of IAS 19(R). Our findings suggest that UK firms shifted pension investments away from equities following the publication and implementation of IAS 19(R). In addition, we find evidence that firms with higher pension deficits and firms that used higher ERRs reduced equity investments to a greater extent following the publication of IAS 19(R); interestingly, firms with larger differences between the expected and actual rates of return on pension plan assets reduced equity investments to a greater extent only following the implementation of IAS 19(R). These findings may be of interest to regulators in the context of standard‐setting, investment professionals, and other stakeholders. [ABSTRACT FROM AUTHOR]

This study aims to examine the role of accounting financial reporting quality on performance and economic consequences of companies in Indonesia. The research was conducted using the SEM (Structural Equation Model) analysis technique with an alternative least squares method. By analyzing the relationship pattern between latent constructs and their indicators, latent constructs with each other, and direct measurement errors. This study uses secondary data sources on manufacturing companies listed on the Indonesia Stock Exchange. The sample of this research is 100 companies with the sampling method using probability sampling. The results of this study produce several conclusions where the company's performance has no influence on the quality of market-based financial reporting, while company performance has a significant influence on the quality of accounting-based financial reporting. As well as for the intervening effect of company performance variables on economic consequences with the intervening variable quality of market-based financial reporting and accounting, it has a significant influence where the contribution of market-based financial reporting quality and accounting is quite large rather than its direct influence. [ABSTRACT FROM AUTHOR]

The article examines the issue of improving psychological services in the educational system of Ukraine. The psychological service is defined as a necessary component of the educational system which ensures the development of the personal, intellectual and professional potential of the society. The basic principles of the work of the psychological service of the educational system of Ukraine are considered. According to the results of the analysis of this work, attention is drawn to the fact that specialists of the psychological service should pay more attention to practical work with students during their working hours, and not to filling in documentation. Methodology. The study used theoretical and empirical research methods, in particular, theoretical analysis and generalisation of psychological practice; design of theoretical approaches and organisational and methodological conditions for improving the practical activities of psychological service specialists; questionnaires; study of methodological and reporting documentation; methods of statistical processing of experimental data. The purpose of the article is to analyse the effectiveness of the introduction of a unified electronic reporting system for psychological service specialists in the Ukrainian education system. Results. The paper presents the findings of a survey of psychological service specialists on the aforementioned issues. Furthermore, the publication provides evidence to support the necessity of implementing a unified electronic reporting system for the activities of psychological service specialists. The article examines the principal methods of methodological assistance for psychological service personnel, which facilitate the development of professional competencies, the exchange of experience, the theoretical and practical training of practical psychologists and social educators. The work highlights the importance of information and communication technologies (ICT) in ensuring the effective operation of the psychological service within the Ukrainian education system. Conclusion. The authors put forth a series of recommendations aimed at enhancing the system of psychological services through the implementation of a unified electronic reporting system. This system is distinguished by its multifunctionality. The efficacy of a unified electronic database for psychological service professionals has been demonstrated to enhance and expedite the process of data aggregation and analysis, thereby ensuring the prompt availability of diverse information for the purpose of effective managerial operations and the formulation of superior strategic decisions pertaining to human capital.

La lombalgie chronique, affection hétérogène, est le problème de santé le plus important dans tous les pays du monde. Il semble être le plus coûteux non seulement à cause des coûts de santé mais surtout en termes de coûts sociétaux. Ces coûts sociétaux sont non seulement supportés par les employeurs mais aussi par le patient et sa famille. Les coûts induits représentent classiquement 1 à 2 % du produit intérieur brut. Les coûts liés à la perte de productivité représentent plus de 50 % des coûts totaux. Une évidence croissante provient du fait que des traitements décevants sont associés à une augmentation de solutions coûteuses, principalement chirurgicales. Toutefois, la complexité d'évaluer les coûts associés à la difficulté de mesurer la complexité des situations chroniques et d'évaluer la qualité de vie conduit généralement à des évaluations partielles des coûts directs et indirects, des ratios coûts/utilité et coûts/efficacité qui sont nécessaires pour les évaluations économiques des traitements. Non specific chronic low back pain, heterogeneous disorder, is one of the most common health problems over all countries around the world. It seems to be the most expansive in terms of health care costs but mainly in terms of societal costs. These societal costs are not only supported by the employers but also by the patient his family. It is classically 1–2% of the gross national product (produit intérieur brut). Costs arising from productivity loss account for more than 50% of the total costs. Growing evidence come from the fact that disappointing treatment results are associated to an increase of expansive solutions mainly associated to an increase of surgical procedures. Though, the complexity of assessing the costs associated to the difficulty to evaluate the chronical back pain states and to assess to the complexity of quality of life makes generally partial evaluations of the direct and indirect costs, costs/utility ratio and the costs/effectiveness ratio that are necessary for the economic evaluation of the treatments. [ABSTRACT FROM AUTHOR]

In order to promote the healthy development of China's fund market and alleviate the phenomenon of "funds make money, investors don't", this paper explores the impact and economic consequences of fund signals on investors' decisions in China. An analysis of quarterly Chinese fund data from January 2010 to December 2022 finds that Chinese investors tend to rely on strong signals and flow their money to highly rated or high-yielding funds. Sustainability is an integral part of ESG ratings, which have gradually become a focal point in the international investment market, but the lack of a platform to display ESG ratings in China has prevented investors from effectively utilizing these ratings in their investment decisions. The study also found that individual investors prefer short- and medium-term returns, while both institutional and individual investors chase ratings, with individual investors relying more on these signals. In addition, strong signals are not effective in predicting fund performance returns, while ESG ratings show significant positive predictive effects, validating the irrational preference of Chinese investors to blindly follow strong signals. [ABSTRACT FROM AUTHOR]

Landscape transformation, degradation and destruction are caused by fluvial processes as the predominant erosive processes in Serbia. The loss of arable land due to riverbank erosion is permanent, and the economic consequences are, therefore, especially pronounced. The primary aim of this study was to quantify the intensity of riverbank erosion in the lower part of the South Morava River (Serbia) during period 1924–2020, evaluate its economic consequences, and conduct a cost benefit analysis of revetment investments. The economic effects of riverbank erosion were analyzed by means of land loss and reduction in the quantity of agricultural production. An interdisciplinary research approach was applied using specific methodological procedures to calculate the riverbank erosion and soil (land) loss intensity (geographic information system-GIS), the economic consequences of riverbank erosion (ECRE), and the results of an investment decision-making model. The results showed that 202.6 ha of arable land was lost during the observed period, the value of arable land loss was almost 622,000 USD, and the loss in agricultural production was 7.5 million USD (discount rate 3.7%). The model is seen as the main research output and can be used for the assessment of long-term capital-intensive infrastructure projects in developing countries. The analysis identified the river segments that are economically viable for investments in riverbank revetments to preserve the largest area of fertile agricultural land. The results are especially valuable for river channel management, environmental planners and policy-makers, who deal with decisions regarding planning and the protection of bank erosion in areas of particular interest. [ABSTRACT FROM AUTHOR]

The policy of “double reduction” has been applied by the Chinese government, and therefore, an assessment of its impact on various components of economic and social development in this and other countries is relevant. The purpose of this paper was to determine how the outflow of students abroad (due to the use of the “double reduction” policy) affects the economic development of local economies. The main methods used in the study were analysis, abstraction and forecasting. The article presents a survey of Chinese students studying abroad, which shows differences in satisfaction, cost of living and employment rates in different countries. The essence of the “double reduction” policy, which was aimed at solving various problems in the education system, was also considered. It describes the purpose of the policy and the actual impact it had on students and teachers. In addition, it was noted how the policy was related to the out-migration of students, and the negative and positive effects of the policy on the country were also discussed in detail. The correlation between these factors and the gross domestic product was also explored, highlighting the potential interaction between these indicators. In particular, it was shown that the level of satisfaction with education was diverse and did not have a significant correlation with other factors, such as unemployment and living costs. In turn, other indicators that did influence the level of study satisfaction were noted. This paper brings new knowledge to the assessment of the development of China’s economy and its education sector. It also provides a better understanding of how the trends in student out-migration affect the economic development of other countries

Migration is not a new phenomenon. The first migrations are attributed to prehistoric times, but what has attracted a lot of attention today is its increasing growth (1).

OBJECTIVE Estimating the direct additional cost of ventilator-associated events (VAE) in intensive care units (ICU) patients. METHOD A case-control study was performed in four ICUs of Attica from 1.1.2018 to 31.12.2019. Each patient with VAE was matched to a control without VAE, based on the following variables: Duration of mechanical ventilation of controls equal to duration of mechanical ventilation of patients until occurrence of VAE ±20% (5 points), hospitalization in the same hospital (5 points), age ±5 years (4 points), Charlson score on admission ±2 (4 points) and gender (2 points). Pairs with a score of 20/20 were included in the final sample. Direct ICU hospitalization cost was the sum of fixed and variable cost based on a micro-costing technique. The median direct additional cost of VAE was the difference between the median direct cost of patients with VAE and that of patients without VAE. The total direct additional cost of VAEs over the two-year period was calculated by multiplying the number of patients with VAE by the median direct additional cost per VAE. RESULTS A total of 500 patients were hospitalized for ≥4 days on mechanical ventilation for 12,624 patient-days. The mean incidence of VAEs was 20.49 episodes/1,000 ventilator days. After matching, 165 patient-control pairs were included in the final analysis. In patients with VAE, the median additional length of stay was 13 days and the median additional duration of mechanical ventilation was 12 days, while mortality was twice as high as in patients without VAE (p<0.05). The median direct additional cost per VAE episode was € 7,217.1. By direct cost category, the median additional fixed cost per VAE episode was € 1,832.2, while the median additional variable cost per VAE episode was € 5,426.1. Regarding the additional variable cost subcategories, the highest median cost was for antibiotics (€ 3,327.4). The total direct additional cost over the two-year period was € 1,190,821.5 for the total of 165 VAE episodes. CONCLUSIONS Our findings highlight the real economic impact of VAEs and emphasize the need to implement prevention bundle to reduce the burden of VAEs, increase the number of available ICU beds and improve ICU safety and quality of care. [ABSTRACT FROM AUTHOR]

Separation often leads to worse economic consequences for women than for men. However, little is known about how economic consequences of separation play out for different groups of women. Women who are younger than their male partner are generally assumed to have lesser agency, but evidence mostly comes from contexts with low gender equality. Here, we examine women's benefit recipiency as a function of the partner age gap of their dissolved union. Using register data from Sweden, we examine whether women from man-older unions suffer greater economic disadvantage after separation, and whether patterns differ for ancestral Swedes and women with migrant background. Results from logistic regression models suggest that, post-separation, the uptake of social and housing benefits increases for nearly all groups of women. However, these data do not show any consistent disadvantages of women from man-older unions. Among ancestral Swedes, patterns differed by benefit type, and among women of African/Middle Eastern origin, benefit recipiency increases were inversely U-shaped to the age gap. Social norms do not appear to explain economic costs of separation, but may explain why the risk of separation itself differed between ancestral Swedish women and women with migrant background. [ABSTRACT FROM AUTHOR]

Abstract Background Evidence is needed to support local action to reduce the adverse health impacts of climate change and maximise the health co-benefits of climate action. Focused on England, the study identifies priority areas for research to inform local decision making. Methods Firstly, potential priority areas for research were identified from a brief review of UK policy documents, and feedback invited from public and policy stakeholders. This included a survey of Directors of Public Health (DsPH) in England, the local government officers responsible for public health. Secondly, rapid reviews of research evidence examined whether there was UK evidence relating to the priorities identified in the survey. Results The brief policy review pointed to the importance of evidence in two broad areas: (i) community engagement in local level action on the health impacts of climate change and (ii) the economic (cost) implications of such action. The DsPH survey (n = 57) confirmed these priorities. With respect to community engagement, public understanding of climate change’s health impacts and the public acceptability of local climate actions were identified as key evidence gaps. With respect to economic implications, the gaps related to evidence on the health and non-health-related costs and benefits of climate action and the short, medium and longer-term budgetary implications of such action, particularly with respect to investments in the built environment. Across both areas, the need for evidence relating to impacts across income groups was highlighted, a point also emphasised by the public involvement panel. The rapid reviews confirmed these evidence gaps (relating to public understanding, public acceptability, economic evaluation and social inequalities). In addition, public and policy stakeholders pointed to other barriers to action, including financial pressures, noting that better evidence is insufficient to enable effective local action. Conclusions There is limited evidence to inform health-centred local action on climate change. More evidence is required on public perspectives on, and the economic dimensions of, local climate action. Investment in locally focused research is urgently needed if local governments are to develop and implement evidence-based policies to protect public health from climate change and maximise the health co-benefits of local action.

The greenwashing phenomenon, which implies the misalignment between environmental disclosure and performance, has received significant scholarly attention. We review the diverse literature on corporate greenwashing to develop an integrative framework that examines its antecedents and consequences from the perspective of corporate governance. Specifically, we identify theoretical perspectives commonly assumed in the literature on greenwashing, including green marketing, green finance, signaling strategy, and corporate decoupling. We outline why and how greenwashing occurs from the aspects of external governance environments and internal governance mechanisms, and what influences greenwashing exerts on firm performance and stakeholder reactions. The analysis further leads to the identification of a research agenda to continue advancing our understanding of corporate greenwashing. Future studies should re-evaluate whether environmental, social, and governance (ESG) issues should be included in greenwashing, address potential trade-offs within an ESG framework, explore internal governance mechanisms that influence greenwashing, and examine the differentiated impacts of corporate greenwashing on various stakeholders. [ABSTRACT FROM AUTHOR]

The current research is descriptive-analytical in terms of its practical purpose and method. The data collection tools are questionnaires and interviews from a selected sample of 362 households. The selected sample was selected from the statistical community of rural households involved and not involved in Warza Jang, Koch Safhan district, Belsabneh district (N = 5819) using Cochran's formula and quota sampling method. Independent t-test and structural equation modeling test were used to analyze the data. The results of the independent t-test showed that the economic effects of gambling among the households involved in the war were more than the non-involved households, and indicators of financial helplessness with an average of 3.16, unusual distribution of money with an average of 3.10, and debt with an average of 2.87 It has had the greatest effects on rural households. Also, the results of the structural equations show that the component of random wealth with an impact factor of 0.83 has received the greatest impact from gambling, and indicators of financial helplessness with an impact factor of 0.76, financial problems with an impact factor of 0.60, and financial instability with an impact factor of 59. 0.0 has had an indirect effect on the unstable economic conditions of rural households affected by gambling, and the p value of all lambda parameters in the above model confirms all relationships. [ABSTRACT FROM AUTHOR]

Background: Evidence is needed to support local action to reduce the adverse health impacts of climate change and maximise the health co-benefits of climate action. Focused on England, the study identifies priority areas for research to inform local decision making. Methods: Firstly, potential priority areas for research were identified from a brief review of UK policy documents, and feedback invited from public and policy stakeholders. This included a survey of Directors of Public Health (DsPH) in England, the local government officers responsible for public health. Secondly, rapid reviews of research evidence examined whether there was UK evidence relating to the priorities identified in the survey. Results: The brief policy review pointed to the importance of evidence in two broad areas: (i) community engagement in local level action on the health impacts of climate change and (ii) the economic (cost) implications of such action. The DsPH survey (n = 57) confirmed these priorities. With respect to community engagement, public understanding of climate change's health impacts and the public acceptability of local climate actions were identified as key evidence gaps. With respect to economic implications, the gaps related to evidence on the health and non-health-related costs and benefits of climate action and the short, medium and longer-term budgetary implications of such action, particularly with respect to investments in the built environment. Across both areas, the need for evidence relating to impacts across income groups was highlighted, a point also emphasised by the public involvement panel. The rapid reviews confirmed these evidence gaps (relating to public understanding, public acceptability, economic evaluation and social inequalities). In addition, public and policy stakeholders pointed to other barriers to action, including financial pressures, noting that better evidence is insufficient to enable effective local action. Conclusions: There is limited evidence to inform health-centred local action on climate change. More evidence is required on public perspectives on, and the economic dimensions of, local climate action. Investment in locally focused research is urgently needed if local governments are to develop and implement evidence-based policies to protect public health from climate change and maximise the health co-benefits of local action. [ABSTRACT FROM AUTHOR]

The article examines the phenomenon of the "Cultural Revolution", one of the most controversial and tragic phenomena in the history of China. The author attempts a comprehensive assessment of the "Cultural Revolution", its impact on the course of the historical process in China. The inner logic and deep understanding of the prerequisites, goals, essence and role of this phenomenon are revealed through the prism of scientific and memoir works written by eyewitnesses of the events that took place in the 1966s and 1976s in China. The article was prepared on the basis of research conducted within the framework of the scientific project "Oral history of migration from China to Kazakhstan in the 1950s-1970s". This work was carried out in order to identify the consequences of such a radical and large-scale campaign for the political and socio-economic spheres of Chinese society, the degree of its influence on the forced migration of the 1950s and 1970s from China to Kazakhstan. The reconstruction of the course of events of the "Cultural Revolution" was carried out using the method of historical detail, which al- lows us to study this difficult period in stages, and at each stage revealed exactly those features, events, reforms that entailed negative political and social consequences that affected the migration intentions of the population. An assessment of the events of the period of the "Cultural Revolution", which completed a series of political campaigns and economic experiments of the first decades of the People's Republic of China, helps to understand its impact on the domestic and foreign policy of the country, as well as the peculiarities of the political and socio-economic development of modern China. Because just two years after the end of the "Cultural Revolution", deep economic reforms and market transformations began in the country, which contributed to the transformation of China into a world economic power. [ABSTRACT FROM AUTHOR]

This study reviews the diffusion of integrated reporting (IR) research. The systematic literature review method is used to review the effects of IR at the organisational level, determinants of IR adoption and integrated report quality (IRQ), assurance on IR, economic consequences of IR/IRQ, and research design issues to set agendas for future research. The review covers 119 peer‐reviewed IR articles published in 36 journals between 2012 and 2021. It finds that the IR literature is dominated by organisational‐level studies, but there is limited research on the economic consequences of IR/IRQ, and the findings are inconclusive to date. Further, the factors that determine IR adoption/IRQ are not conclusive, and there is scarce research on IR assurance. This review contributes to the emerging IR literature and provides valuable insights to the International Integrated Reporting Council (IIRC) in establishing the IR framework as a global reporting norm in practice. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the economic consequences of, and managerial behaviour in response to, the introduction of IFRS 16 Leases. It extends the debt covenant hypothesis to explain why firms reduce the use of operating leases with the introduction. Design/methodology/approach: This study develops a model, based on operating leases as an alternative financing source and the determinants of debt policy, to estimate the effects of gearing on operating lease intensity. High gearing is a proxy to probably closer to the violation of, or expected to violate, the gearing restriction in debt covenants given the retrospective capitalisation of operating leases, when IFRS 16 takes effect. Findings: This study finds that operating lease intensity fell between 2011 (immediately after the first exposure draft leading to IFRS 16) and 2018 (immediately prior to the effective date of IFRS 16). It also finds that gearing affects changes in operating lease intensity over 2011 and 2018, consistent with the debt covenant hypothesis. Research limitations/implications: The introduction of IFRS 16 is a natural experiment with unique characteristics (the active lobbying behaviour, ex ante evidence on adverse economic consequences, a prolonged standard-setting period, etc.) valuable for accounting research. Practical implications: A showcase about the relevance of financial reporting for contracting interests of firms and managers and a good reference for accounting standard setters in considering and managing the economic consequences of proposed accounting standards. Originality/value: This study adds to the limited research on the consequences of accounting standards and documents the ex-post impact on firm leverage ratios and the behavioural aspects of reporting entities. [ABSTRACT FROM AUTHOR]

The article examines the issue of Ukraine's investment potential in wartime conditions. It was determined that considering the complex macroeconomic environment and the slowdown of the world economy, it is problematic to outline investment strategies in Ukraine in the conditions of war. It has been studied that today investments in Ukraine are mostly associated with financial instruments that allow attracting and directing capital to enterprises. The reasons that reduce Ukraine's investment attractiveness are analyzed, in particular, a high level of corruption and an insufficient regulatory framework. A number of measures are proposed to reduce these risks and ensure the stability of the investment climate in Ukraine. It has been established that Ukraine currently offers all interested parties a wide investment menu of potential opportunities worth more than $400 billion as part of the Advantage Ukraine campaign, which was launched in 2022 to attract potential foreign investors. With the support of the President of Ukraine, a special platform was created, where investment projects and opportunities are collected in 10 industries that have significant investment potential in the conditions of war in Ukraine. It has been studied that the extremely high level of adaptability of Ukrainian enterprises in the current situation of martial law ensures the formation of investment potential in 10 sectors: the defense-industrial complex ($43 billion), energy ($177 billion), logistics and infrastructure ($123 billion), agro-industrial complex ($34 billion), industrial production ($16 billion), innovative technologies ($11 billion), metallurgy and metalworking ($26 billion), pharmaceuticals ($19 billion), natural resources ($5.6 billion), woodworking and furniture production ($5 billion). It has been investigated that, taking into account the continuation of the war on the territory of Ukraine, the most important thing in the process of formation of investment potential is the assessment of the attractiveness of investing in a certain area as a source of profit on the invested capital, taking into account the guarantees of the security of investments in wartime and postwar times. According to the results of the conducted reconnaissance, it was established that Ukraine has a powerful investment potential, and therefore, broad prospects for attracting foreign investments even during a bloody and destructive war. Despite the military conflict, Ukraine has significant investment potential in sectors such as IT, agriculture, energy and tourism. [ABSTRACT FROM AUTHOR]

Abstract:Aims: To describe the impact of the legalization of cannabis for recreational use under strict public health control in 2018 on the following outcomes: cannabis use and use patterns, attributable harm, economic considerations. Methodology: Narrative review based on government documents, surveys, and published literature. Results: The 12-month prevalence increased after legalization and has decreased during the COVID-19 pandemic. Little change in prevalence for adolescents. Persons with daily use remained stable. No rigorous studies on changes in attributable health harm, but some indication that harm, as measured in prevalence of cannabis use disorders, treatment rate, and attributable traffic injury remained stable. No data yet available for cancer. Cannabis attributable emergency visits increased, including among children (poisoning). Cannabis-related offences decreased as biggest public health gain. Economic predictions were not realized, and there is some pressure from cannabis industry to loosen public health regulations in order to increase use. Conclusions: Overall, while not achieving its main objectives of more youth protection and decreases in cannabis-attributable health harm, legalization with strict public health control resulted in less cannabis-related offences and up to now did not seem to increase cannabis-attributable disease burden. [ABSTRACT FROM AUTHOR]

The eastern North Carolina Coastal Area Management Act region is one of the most hurricane-prone areas of the United States. Hurricanes incur substantial damage and economic losses because structures located near the coast tend to be high value as well as particularly exposed. To bolster disaster mitigation and community resilience, it is crucial to understand how hurricane hazards drive social and economic impacts. We integrate detailed hazard simulations, property data, and labor compensation estimates to comprehensively analyze hurricanes’ economic impacts. This study investigates the spatial distribution of probabilistic hurricane hazards, and concomitant property losses and labor impacts, pinpointing particularly hard hit areas. Relationships between capital and labor losses, social vulnerability, and asset values reveal the latter as the primary determinant of overall economic consequences.

Informal employment emerges and intensifies as industrialization and urbanization increased, leading to a lack of labor support. Starting with the expansion of urbanization and the creation of the informal economy, it is already remarkable to examine this issue from an economic point of view. Informality is one of the most important problems in the country's economy. This issue, in addition to affecting the personal life of the worker, including various aspects such as mentality and family, has important managerial/organizational, economic and social messages, so that it might be necessary to further define this field. This research has been done in identifying unofficial negative consequences and its method is descriptive-survey. The statistical sample of the research includes experts in related fields. Theme and Delphi analysis methods were used to analyze the data. The general results of the research indicate that its messages are identified at different levels of economic, managerial, social and psychological. To better understand the results of the research, the identified messages in the network of topics are also provided.

The development of low-level digital technology and communication technology such as “huge wisdom moving cloud” has driven the rise of digital economy, and various fields of social economy have gradually realized deep integration with digital technology. From the micro level of enterprises, digitalization transforms business activities such as research and development, production, supply chain and sales, and forms new data resources to help enterprises achieve lean management through data integration and analysis. To investigate whether digitalization ultimately affects firm performance, this study conducted theoretical discussions, selected Chinese listed companies to study, and empirically tested the relationship. Research has found that digitisation does boost corporate performance. After the robustness test, the conclusion remains the same. To deepen the understanding of the impact of digitalization on corporate performance, a mechanism analysis is also performed in this study. We found that digitization improves corporate performance by improving corporate innovation. In addition, we carried out an applicability analysis. We find that digitalization has a greater impact on firm performance in non-state-owned enterprises and those whose executives have an information technology background. Finally, by means of the economic consequences test, we find that the improvement in corporate performance caused by the growth of the digital hierarchy improves the corporate debt structure in the future. The findings of this study enrich theories related to digitalization and improve empirical evidence for the positive externalities of digitalization.

Copyright of Journal of Rural Research is the property of Negah Institute for Social Research & Scientific Communication and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Improved compensation disclosure should increase the efficiency of executive compensation contracts through better benchmarking with peer groups even though managers might try to influence this process through a selective choice of peers. Using a sample of Chinese companies, we find that industry benchmarking is prevalent in China. Moreover, as the regulation for executive compensation disclosure was amended in 2005, executives whose compensation is above the industry average have experienced much smaller pay rises, and executives whose compensation is below the industry average have had much higher pay raises. The results of our study are robust after controlling for various firm and industry characteristics. The results also show that companies controlled by different entities (i.e., central government, local government, or nongovernment) behave very differently in response to enhanced compensation disclosure. These findings highlight the importance of policymakers understanding how different firms react to improved disclosure. [ABSTRACT FROM AUTHOR]

The purpose of the article is to reveal the essence of socio-economic determinants of criminal offenses against sexual freedom and sexual integrity; to conduct an analysis of differentiating economic consequences of sexual criminal offenses; to conduct an assessment of threats to economic security associated with the change in the quantitative indicator of sexual criminal activity, as well as to determine the measures necessary to neutralize threats and risks to the economic security of the state. Scientific discussion of the problem of prevention of sexual crimes by improving the mechanism of social protection of the population is presented. The author's vision of the nature and content of the economic consequences of socially dangerous sexual acts is formulated. Attention is drawn to the fact that a low level of well-being leads to the intensification of threats to economic security, which results in the formation of socio-economic determinants of all types of criminal activity, which is connected with the uneven economic development of the regions of Ukraine, the unsatisfactory level of development of the agrarian sector in the economy, the lack of an established mechanism for regulating the international migration of labor resources in the conditions of globalization, and so on. The direct and indirect economic consequences of sexual violence are characterized and some foreign doctrinal approaches to their assessment are given. Results. Socio-economic determinants influencing the number of crimes against sexual freedom and sexual integrity have been identified. It has been proven that the economic consequences of sexual crimes can be divided into direct (actual material costs caused by direct sexual violence and those related to the need of victims for medical/social and legal assistance) and indirect (secondary material costs caused by the loss of financial resources, those resulting from the partial/full, temporary/permanent inability of victims to perform their work duties and those caused by the consequences of sexual violence). Measures to neutralize risks and threats to the economic security of the state are proposed: 1) fight against the spread of legalization (laundering) of income obtained by criminal means; 2) creation of special treatment facilities for persons who have committed sexual crimes; 3) development of criminological strategies aimed at timely identification of risks of increasing sexual crimes; 4) expansion of the scope of social services for victims of sexual violence; 5) promotion of the development of small and medium-sized businesses, involvement of persons with disabilities in labor activity.

In the rural areas of India, most of the poor villagers reared small ruminants, sheep (Ovis aries) and goats (Capra hircus) for the purpose of continuous domestic income. In the villages, the principal drinking water sources are hand-pumps, open-wells, and bore-wells. Water of almost all these sources is contaminated with fluoride (F) and most of them contain F beyond the threshold level (1.0 or 1.5 ppm). But due to the lack of other sources of drinking water, people also feed these domesticated animals with water from these sources. By drinking this water repeatedly over a long period of time, many types of deformities are born in the teeth and bones of these small ruminants. Due to which their teeth become weak, they start breaking and falling, the same animals start walking with a limp. These deformities are referred as dental and skeletal fluorosis, respectively. At the initial level of chronic F toxicosis, the most common health problems, gastro-intestinal discomforts, body weakness, polydipsia, polyuria, repeated abortion, etc. are also found in these ruminants. At the F range, 1.5-4.4 ppm, in drinking waters, the highest prevalence of dental and skeletal fluorosis in sheep and goats was found to be 28.3% and 25.7% and 32.9% and 29.1%, respectively. In rural and remote areas, certain industries and human activities are also potential sources of chronic F toxicosis in these flock animals. In India, 8.33% incidence of industrial fluorosis has been found in goat flocks due to industrial F exposure. The toxicity of F has a profound effect on the health of sheep and goats and their offspring, due to which the income from them is also affected, which is focused on in the present communication besides the brief and critical review of chronic F toxicosis, resistance to F toxicity, and prevention and control of fluorosis in these small ruminants. Findings of this review may useful in making and implementing a health program for the saving of health in these flock animals from chronic F poisoning or fluorosis in the rural areas of the country. [ABSTRACT FROM AUTHOR]

Copyright of Science Technology & Industry / Keji he Chanye is the property of Chinese Society of Technology Economics and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Objective: This is very important for managers and investors of the company and other stakeholders to investigate the consequences of publishing modified audit reports in Iran. There are many factors affecting the modified audit report and the purpose of this study is not to identify these factors. The results of this study can answer the question of whether in Iran the audit report and the type of auditor's opinion cause a reaction from different groups or not. Also, the role of accounting justification theories (agency hypothesis, information hypothesis and insurance hypothesis) in the economic outcome of the modified audit report was experimentally tested. Given the above, the main issue of the present study is to answer the question that what effect does the audit report and quality audit performance have on the value of the company? The purpose of this study is to identify the economic consequences of a modified audit opinion. Methods: The research data was collected using document mining and were analyzed using a sample of 146 companies listed in Tehran Stock Exchange during the years 2007 to 2018 by Panel data and multivariate regression model. Results: The research findings showed that the number of clauses in the audit report has an economic consequence and, consequently, reduces the sensitivity of investment expenditures to cash flows and the ratio of the tobin's Q. In addition, the role of the three theories of audit assumptions was tested according to Wallace's view. The findings show that the modified audit opinion with the criterion of the number of clauses in the condition was based on the agency theory and the information theory has economic consequences. However, according to the insurance theory, there is no economic consequence. Conclusion: The research findind showed that modifeid audit reports has no economic consequences. The reason for rejecting this claim, which was contrary to the initial expectations of the researcher and the results of other researchers, could be the large volume of modified audit reports versus unmodified reports among the sample companies, which will cause problems in data analysis. Also, it seems that the market and the performance of shareholders do not pay much attention to the type of audit report. On the other hand, the experimental test of the economic consequences of the modified audit report was performed according to the hypotheses justifying the audit performance. The results of testing these hypotheses showed that the audited report with the criterion of the number of condition clauses, based on the assumption of agency theory and information theory has economic consequences. According to the research findings, shareholders and managers in joint stock companies operating on the Tehran Stock Exchange are advised to pay more attention to the type of audit report issued and to eliminate the clauses of the audit report and improve the reporting situation. Because a modified audit report can have negative economic consequences, so it can lead to effective measures to reduce the audit report clauses.

The aim of this study is to assess the economic costs of tourism seasonality on hotels, and strategies for addressing these costs by taking Aksum, northern Ethiopia, as a research context. Semi-structured interviews were employed to collect data from 14 hotel managers in Aksum town and the data were analysed using thematic analysis. Findings from the study showed that seasonality causes large occupancy drops during off-months and brings about a considerable drop in hotels’ revenue. However, in terms of recruitment and staff-related costs, hotels in Aksum do not concede serious economic costs and this is mainly attributed to their size. Study results also revealed that increasing supply of additional hotel products in peak season and diversifying products that cater to local markets are the major strategies for addressing tourism seasonality. The study offers an important theoretical contribution as it presents the economic costs of tourism seasonality on small hotels, and the major ways of overcoming it in a developing-destination context.