scholarly journals The Impact of the COVID-19 Pandemic on Consumers’ Preferences for Wood Furniture: An Accounting Perspective

Forests ◽  
2021 ◽  
Vol 12 (12) ◽  
pp. 1637
Author(s):  
Jianxiong Chen ◽  
Chung-Cheng Yang
Keyword(s):  
Negative Impact ◽  
Forest Products ◽  
Forest Product ◽  
Accounting Data ◽  
Governmental Agencies ◽  
Wood Furniture ◽  
Revenue Function ◽  
Special Environment ◽  
The Impact ◽  
The Relationship

The COVID-19 pandemic has had a major impact on forest product markets and the forest product industry, and has also seriously affected the sales of forest products. This research aimed to analyze people’s preference for wood furniture and make policy recommendations. We examined the impact of the pandemic on consumers’ preferences for wood furniture from the perspective of accounting. Taking the accounting data of wood furniture enterprises as the research object, through the translog revenue function, and using the relationship between revenue and consumption in economics, we found that the COVID-19 pandemic has reduced consumers’ preferences for wood furniture, but the decline in preference is smaller for wood furniture produced by extra-large furniture manufacturers. This study contributes to the literature and in view of our research results and the severity of the COVID-19 pandemic, we provide policy suggestions for the related governmental agencies and wood furniture manufacturers, in this special environment, that can reduce the negative impact of a pandemic on the wood furniture industry.

scholarly journals COVID-19 Pandemic and Quality of Life among Romanian Athletes

2021 ◽  
Vol 18 (8) ◽  
pp. 4065
Author(s):  
Germina-Alina Cosma ◽  
Alina Chiracu ◽  
Amalia Raluca Stepan ◽  
Marian Alexandru Cosma ◽  
Marian Costin Nanu ◽  
...  
Keyword(s):  
Quality Of Life ◽  
Trait Anxiety ◽  
Negative Impact ◽  
Well Being ◽  
Quality Of Life Scale ◽  
Life Scale ◽  
Personality Item ◽  
The Impact ◽  
The Relationship

The aim of this study was to analyze athletes’ quality of life during the COVID-19 pandemic. The study involved 249 athletes between 15 and 35 of age, M = 21.22, SD = 5.12. The sample was composed of eight Olympic Games medalists, three European medalists, 67 international medalists, and 63 national medalists. The instruments used were: (1) COVID-19 Anxiety Scale, (2) Athlete Quality of Life Scale, (3) Impact of Pandemic on Athletes Questionnaire, and (4) International Personality Item Pool (IPIP Anxiety, Depression, and Vulnerability Scales). The results indicate significant differences in COVID-19 anxiety depending on the sport practiced, F (9239) = 3.81, p < 0.01, showing that there were significant differences between sports. The negative impact of the COVID-19 pandemic mediates the relationship between trait anxiety and the athletes’ quality of life. The percentage of mediation was 33.9%, and the indirect effect was −0.11, CI 95% (−0.18, −0.03), Z = −2.82, p < 0.01. Trait anxiety has an increasing effect on the intensity of the negative impact of the COVID-19 pandemic, 0.23, CI 95% (.10, 0.35), Z = 3.56, p < 0.01, and the negative impact of the COVID-19 pandemic has a decreasing effect on quality of life, −0.47, CI 95% (−0.67, −0.27), Z = −4.62, p < 0.01. Gender and age did not moderate the relationship between the negative impact of COVID-19 and athletes’ quality of life. The results of the study highlighted the impact that social isolation and quarantine have on athletes’ affective well-being.

Financial and social efficiency analysis of Islamic microfinance institutions

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Marwa Fersi ◽  
Mouna Bougelbène
Keyword(s):  
Capital Structure ◽  
Credit Risk ◽  
Risk Taking ◽  
Negative Impact ◽  
Microfinance Institutions ◽  
Social Efficiency ◽  
Content Type ◽  
Islamic Microfinance ◽  
The Impact ◽  
The Relationship

PurposeThe purpose of this paper was to investigate the impact of credit risk-taking on financial and social efficiency and examine the relationship between credit risk, capital structure and efficiency in the context of Islamic microfinance institutions (MFIs) compared to their conventional counterparts.Design/methodology/approachThe stochastic frontier approach was used to estimate the financial and social efficiency scores, in a first step. In a second step, the impact of risk-taking on efficiency was evaluated. The authors also took into account the moderating role of capital structure in this effect using the fixed and random effects generalized least squares (GLS) with a first-order autoregressive disturbance. The used dataset covers 326 conventional MFIs and 57 Islamic MFIs in six different regions of the world over the period of 2005–2015.FindingsThe overall average efficiency scores are less than 50%, where CMFIs could have produced their outputs using 48% of their actual inputs. IMFIs record the lowest financial (cost) efficiency that is equal to 28% on average. The estimation results also reveal a negative impact of nonperforming loan on financial and social efficiency. Finally, the moderating effect of leverage funding on the relationship between credit risk-taking and financial efficiency was confirmed in CMFIs. However, leverage seems to moderate the effect of risk-taking behavior on social efficiency for IMFIs.Originality/valueThis paper makes an initial attempt to evaluate the effect of risk-taking decision and its implication on efficiency and MFIs' sustainability. Besides, it takes into consideration the role played by the mode of governance through the ownership structure. In addition, this research study sheds light on the importance of the financial support for the development and sustainability of these institutions, which in return, contributes to a sustainable economic development.

scholarly journals Value relevance of accounting data and financial crisis in Europe: an empirical analysis

2012 ◽  
Vol 2 (2) ◽  
pp. 201 ◽  
Author(s):  
Alain Devalle
Keyword(s):  
Financial Crisis ◽  
Positive Impact ◽  
Value Relevance ◽  
Net Income ◽  
Accounting Data ◽  
Book Value ◽  
Crisis Period ◽  
Comprehensive Income ◽  
The Impact ◽  
The Relationship

This paper aims at verifying the relationship between book value and  market value for a four years period (2006-2009) in Europe, under IFRS. In particular, I used value relevance approach to measure whether net income or comprehensive income are more useful to understand the relationship between market data and financial data. Moreover, the paper analyzes the impact of financial crisis on the value relevance of accounting data. The examination period runs from a pre-crisis period (2006-2007) to an in-crisis period (2008-2009). Results shows that comprehensive income is more value relevant than net income. Furthermore, the financial crisis has a positive impact on value relevance.  

scholarly journals Taxing impact of terrorism on global economic openness of developed and developing countries

2018 ◽  
Vol 68 (3) ◽  
pp. 311-335
Author(s):  
Abubakr Saeed ◽  
Yuhua Ding ◽  
Shawkat Hammoudeh ◽  
Ishtiaq Ahmad
Keyword(s):  
Developing Countries ◽  
Negative Impact ◽  
Developed Countries ◽  
Terrorist Attacks ◽  
Economic Openness ◽  
Significant Negative Impact ◽  
Military Expenditures ◽  
The Developed Countries ◽  
The Impact ◽  
The Relationship

This study examines the relationship between terrorism and economic openness that takes into account both the number and intensity of terrorist incidents and the impact of government military expenditures on trade-GDP and foreign direct investment-GDP ratios for both developed and developing countries. It uses the dynamic GMM method to account for endogeneity in the variables. Deaths caused by terrorism have a significant negative impact on FDI flows, and the number of terrorist attacks is also found to be significant in hampering the countries’ ability to trade with other nations. The study also demonstrates that the developing countries exhibit almost similar results to our main analysis. The developed countries exhibit a negative impact of terrorism, but the regression results are not significant.

Utilisation ethnobotanique de Garcinia lucida, Scorodophloeus zenkeri et Alstonia boonei dans la localité de Ngovayang I (Sud Cameroun)

2021 ◽  
Vol 14 (2) ◽  
pp. 16-23
Author(s):  
Kinjouo Ghislain Kenguem ◽  
Victor François Nguetsop ◽  
Solefack Marie Caroline Momo
Keyword(s):  
Tree Species ◽  
Negative Impact ◽  
Management Strategies ◽  
Research Work ◽  
Forest Products ◽  
Plant Origin ◽  
Self Medication ◽  
Non Timber Forest Products ◽  
The Impact ◽  
Structured Questionnaire

Les forêts d’Afrique centrale contiennent plusieurs produits d’origine animale et végétale. Les produits d’origine végétale peuvent se distinguer en produits forestiers ligneux et non ligneux. Le présent travail de recherche porte sur l’importance et la gestion durable de quelques Produits Forestiers Non Ligneux (PFNL), notamment l’écorce de trois arbres (Garcinia lucida, Scorodophloeus zenkeri, Alstonia boonei) dans la localité de Ngovayang I. À l’aide d’un questionnaire semi-structuré, les caractéristiques du secteur des PFNL, les stratégies de gestion, ainsi que l’impact de la valorisation des PFNL ont été déterminés. Il ressort des enquêtes que les écorces de ces trois espèces sont connues et utilisées à des fins diverses telles que la consommation, l’automédication et la vente. L’initiation à l’utilisation de l’écorce de ces espèces est liée au sexe et est également fonction de l’âge des enquêtés. Leurs écorces sont approvisionnées sur le marché et vendues en majorité par les hommes. G. lucida et S. zenkeri sont utilisées à des fins nutritionnelles, médicinales et lucratives, tandis qu’Alstonia boonei est utilisée exclusivement à des fins médicinales. Pour des personnes plus jeunes, d’une tranche d’âge comprise entre 15 et 35 ans, l’exploitation de l’écorce de ces trois espèces n’a aucun impact néfaste sur la disponibilité des ressources forestières. S’agissant des personnes âgées de 35 à 65 ans, l’exploitation non contrôlée et l’écorçage anarchique de G. lucida et de S. zenkeri peuvent entrainer leur pénurie et même leur disparition dans cette région. Toutefois, la récolte échelonnée de l’écorce de G. lucida, S. zenkeri et A. boonei est utilisée comme stratégie de gestion de l’écorce de ces arbres dans cette localité.   Central African forests are teemed with several goods of animal and plant origin. Goods of plant origin are forest products and non-timber forest products. This research work focused on the identification and importance of some non-timber forest products (NTFPs), especially the bark of tree species (Garcinia lucida, Scorodophloeus zenkeri and Alstonia boonei) in the locality of Ngovayang I. Using a semi-structured questionnaire, the characteristics of the NTFP sector, management strategies, and the impact of NTFP exploitation were determined in Ngovayang I. Surveys show that the bark of these three species is well known and used for various purposes such as consumption, self-medication and sale. The initiation of the use of the bark of these species is linked to sex and also depends on the age of the respondents. Their bark is supplied on the market and sold mostly by men. G. lucida and S. zenkeri are used for food, medicinal and profit-making purposes, while A. boonei is used exclusively for medicinal purposes. For younger people, aged between 15 and 35 years old, the exploitation of the bark of these three species has no negative impact on forest resources. For old people (35 to 65 years), the uncontrolled exploitation and uncontrolled debarking of G. lucida and S. zenkeri can lead to the shortage and even extinction of these two tree species in the region. However, the planned harvest of the bark of Garcinia lucida, Scorodophloeus zenkeri and Alstonia boonei is used as strategy of management of the bark of these trees in this locality.

Altered States or Much to Do About Nothing? A Study of When Cannabis Is Used in Relation to the Impact It Has on Performance

2020 ◽  
Vol 45 (4) ◽  
pp. 459-478
Author(s):  
Jeremy B. Bernerth ◽  
H. Jack Walker
Keyword(s):  
Cannabis Use ◽  
Counterproductive Work Behaviors ◽  
Work Behaviors ◽  
Altered States ◽  
Workplace Performance ◽  
Governmental Agencies ◽  
Using Data ◽  
National Governments ◽  
The Impact ◽  
The Relationship

As more local, state, and national governments change laws regarding the legality of cannabis use, it is essential for organizations to understand how the workplace may be influenced by these changes. The current study begins to answer this question by examining the relationship between three temporal-based cannabis measures and five forms of workplace performance. Using data from 281 employees and their direct supervisors, our results indicate that cannabis use before and during work negatively relate to task performance, organization-aimed citizenship behaviors, and two forms of counterproductive work behaviors. At the same time, after-work cannabis use was not related (positively or negatively) to any form of performance as rated by the user’s direct supervisor. We discuss methodological, theoretical, and practical implications for researchers, organizations, and governmental agencies concerned with cannabis use.

scholarly journals An Assessment of Trade Facilitation’s Impacts on China’s Forest Product Exports to Countries Along the “Belt and Road” Based on the Perspective of Ternary Margins

2019 ◽  
Vol 11 (5) ◽  
pp. 1298 ◽  
Author(s):  
Jinzhu Zhang ◽  
Fangfang Li ◽  
Yu Liu ◽  
Baodong Cheng
Keyword(s):  
Evaluation System ◽  
Positive Impact ◽  
Forest Products ◽  
Forest Product ◽  
Export Growth ◽  
Trade Facilitation ◽  
Growth Structure ◽  
Belt And Road ◽  
The Impact ◽  
The Belt And Road

With the reduction of traditional tariff and non-tariff trade barriers, trade facilitation measures, such as improved port efficiency and the customs environment, have become increasingly important for improving the structure of export growth and exploring the trade potential of forest products. Our research divided China’s export growth of forest products into extensive margins (variety), quantity margins (quantity), and price margins (quality), and discussed how trade facilitation impacted China’s forest product export growth structure from the perspective of ternary margins. An evaluation system of trade facilitation was constructed, and principal component analysis was used to measure the levels of trade facilitation of 13 countries which had large trade flows of forest products with China along the “Belt and Road”. In addition, we used transnational panel data and the extended gravity model to analyze the impact of their trade facilitation on the ternary margins of China’s export growth. In order to overcome the endogeneity of the model, the 2 stage least squares (2SLS) method was used and the first-order lags of trade facilitation indicators were selected as instrument variables. The decomposition results of ternary margins showed that the “low price and high quantity” export growth pattern had remained in China’s forest products trade, and the 2SLS regression results indicated that the improvement of trade facilitation had a significantly positive impact on the quantity margins and price margins, but no significant impact on the extensive margins. It is suggested that China should make differentiated investments to countries along the “Belt and Road” based on their different levels of trade facilitation, in order to promote constant improvement of product quality and optimization of export growth structure in the forest products industry.

scholarly journals INTERACTIONS OF OPTIMISM WITH SOCIAL RELATIONS FOR WOMEN'S WELL-BEING

2019 ◽  
Vol 3 (Supplement_1) ◽  
pp. S212-S212
Author(s):  
Aurora M Sherman
Keyword(s):  
Native American ◽  
Social Relations ◽  
Negative Impact ◽  
Well Being ◽  
Self Esteem ◽  
Process Models ◽  
Social Strain ◽  
The Impact ◽  
The Relationship ◽  
Variance Explained

Abstract The impact of personality on the relationship between social relations and well-being has been understudied. We assessed optimism, social support, and social strain in association with self-esteem, depressive symptoms and life satisfaction for a sample of 247 women (Mean age = 57.56, range 45-89 years) from three race groups (42% Native American, 34% African American, 24% European American). PROCESS models revealed significant interactions between optimism and support suggesting that high support buffers the risk of low optimism for all three dependent variables, and two interactions of optimism with social strain, showing that low optimism exacerbated the negative impact of high strain for CES-D and self-esteem scores. The full models accounted for 30-50% of the variance explained in each outcome. We discuss important resources for resilience shown by the women in the sample.

scholarly journals Venous and Lung Thromboembolism in the Context of Lung Cancer: Clinical Manifestations, Risk Factors and Prognosis

2019 ◽  
Vol 32 (10) ◽  
pp. 647 ◽  
Author(s):  
Rosana Maia ◽  
Inês Neves ◽  
António Morais ◽  
Henrique Queiroga
Keyword(s):  
Lung Cancer ◽  
Venous Thromboembolism ◽  
Cancer Diagnosis ◽  
Negative Impact ◽  
Clinical Manifestations ◽  
Research Subjects ◽  
Lung Cancer Diagnosis ◽  
The Impact ◽  
The Relationship

Introduction: The relationship between cancer and thromboembolic events has been known for a long time. Lung and venous thromboembolism are frequent complications of lung cancer and its treatment, being a great cause of morbidity and mortality. We pretend to establish the relationship between lung and venous thromboembolism and lung cancer, describe patient characteristics and analyze the impact in the survival and prognosis.Material and Methods: It was a retrospective study. All research subjects were selected from lung cancer patients with a newly diagnosed lung and venous thromboembolism event admitted to Hospital S. João, between January 2008 and December 2013 and were followed until December 2014. Statistical analysis was performed with SPSS.Results: From the search, we obtained 113 patients. The majority was male, smokers or ex-smokers, and adenocarcinoma was the most frequent histologic type, being diagnosed mostly in advanced stages. We noticed that the median time between lung cancer diagnosis and lung venous thromboembolism was 2.9 months. In 24 patients (21.4%), the lung cancer diagnosis occurred after the lung and venous thromboembolism event and in 86 patients (76.8%), it occurred before the event. After a median follow up of 1.4 months, 107 (94.7%) patients died, 1 (0.9%) was lost to follow-up and 5 (4.4%) were still alive. The median survival rate was 1.5 months.Discussion: The diagnosis of lung and venous thromboembolism in patients with lung cancer is associated with bad prognosis. It occurs most frequently in patients with advanced disease, in the first months after lung cancer diagnosis and after beginning chemotherapy.Conclusion: Disease progression is an independent predictor with negative impact in overall survival.

Impact of intraoperative staging of gastric cancer on long-term survival.

2020 ◽  
Vol 38 (4_suppl) ◽  
pp. 302-302
Author(s):  
Keisuke Koumori ◽  
Kazuki Kano ◽  
Hayato Watanabe ◽  
Yota Shimoda ◽  
Hirohito Fujikawa ◽  
...  
Keyword(s):  
Gastric Cancer ◽  
Negative Impact ◽  
Tnm Classification ◽  
Clinical Stage ◽  
Term Survival ◽  
Long Term Survival ◽  
Preoperative Stage ◽  
The Impact ◽  
The Relationship

302 Background: The preoperative stage and intraoperative stage of gastric cancer were unified as the clinical stage in the 8th edition of the TNM classification (UICC). Although there are some reports about the relationship between preoperative stage and prognosis, the relationship between intraoperative stage and prognosis remains unclear. The aim of this study was to clarify the impact of intraoperative diagnosis and staging on long-term survival. Methods: Overall survivals were examined in 915 patients who underwent curative resection for gastric adenocarcinoma between April 2011 and March 2019 in our hospital. Results: The median age of the patients was 69 years (27-90 years), including 585 male and 330 female. The median follow-up period was 33.6 months (0.1-86.7 months). The number of the patients according to intraoperative stage were 641(70.1 %) in stageI, 15(1.6%) in stageIIA, 135(14.8%) in stageIIB, 111(12.1%) in stageIII, 12(1.3%) in stageIVA and 1(0.1%) in stageIVB. The hazard ratios of intraoperative stage for overall survival were as follows (ref: StageI); StageIIA, 6.990 (95% CI: 2.473-19.760, p < 0.001), StageIIB, 2.234 (95% CI: 1.220-4.092, p = 0.009), StageIII, 4.091 (95% CI: 2.416-6.928, p < 0.001), StageIVA, 6.061 (95% CI: 2.150-17.080, p < 0.001), StageIVB, 14.92 (95% CI: 2.035-109.3, p = 0.008). Conclusions: The survival of intraoperative StageIIA was poorer than StageIIB/III. Intraoperative positive lymph node metastasis could be negative impact of survival, even if tumor invasion was T1 or T2.

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