Search Results (19)

Background/Objectives: The economic impact of adverse events following COVID-19 immunisation (AEFIs) in Australia is underexplored. This study aimed to assess the economic burden of AEFIs on both healthcare systems and societal productivity. Methods: A cross-sectional survey was conducted in Queensland residents aged ≥18 years who had received at least one dose of a COVID-19 vaccine in the preceding 12 months. Overall, 6964 participants were recruited from July to September 2022 via email and broad social media campaigns. The survey collected data on the incidence, type and duration of AEFIs; healthcare utilisation; and work-related absenteeism. Healthcare costs were estimated using national healthcare reimbursement data, and productivity costs were estimated using Australian Bureau of Statistics Average Weekly Earnings. Results: Of the 6797 eligible respondents (predominantly female [62%]; median age: 52 years), AEFIs were reported by 53.4%, 44.1%, 40.7%, and 40.9% following doses 1 to 4, respectively. Pain and tenderness were predominant local AEFIs, while tiredness and headaches were the most frequent systemic AEFIs, generally resolving within three days. Relatively few participants reporting AEFIs consulted medical professionals: 7.0%, 7.3%, 5.1%, and 1.9% following each dose, respectively. The mean healthcare cost per person reporting AEFIs was AUD 24, AUD 88, AUD 22, and AUD 4 following each respective dose. Work absenteeism was recorded in 16.5%, 18.2%, 15.2%, and 11.2% following each dose with mean absenteeism days per person of 4.7, 7.4, 3.6 and 2.1, respectively, and mean productivity costs per person reporting AEFIs amounting to AUD 1494, AUD 2388, AUD 1136, and AUD 690, respectively. Conclusions: Participants reported mostly mild AEFIs with only a small proportion of individuals seeking medical services. Productivity costs attributable to these AEFIs exceeded direct healthcare expenses incurred. Full article

Background: The issue of digital piracy is increasingly prevalent, with its proliferation further fueled by the widespread use of social media outlets such as WhatsApp, Snapchat, Instagram, Pinterest, and X. These platforms have become hotspots for the unauthorized sharing of copyrighted materials without due recognition to the original creators. Current techniques for digital watermarking are inadequate; they frequently choose less-than-ideal locations for embedding watermarks. This often results in a compromise on maintaining critical relationships within the data. Purpose: This research aims to tackle the growing problem of digital piracy, which represents a major risk to rights holders in various sectors, most notably those involved in entertainment. The goal is to devise a robust watermarking approach that effectively safeguards intellectual property rights and guarantees rightful earnings for those who create content. Approach: To address the issues at hand, this study presents an innovative technique for digital video watermarking. Utilizing the 2D-DWT along with the KAZE feature detection algorithm, which incorporates the Accelerated Segment Test with Zero Eigenvalue, scrutinize and pinpoint data points that exhibit circular symmetry. The KAZE algorithm pinpoints a quintet of stable features within the brightness aspect of video frames to act as central embedding sites. This research selects the chief embedding site by identifying the point of greatest intensity on a specific arc segment on a circle’s edge, while three other sites are chosen based on principles of circular symmetry. Following these procedures, the proposed method subjects videos to several robustness tests to simulate potential disturbances. The efficacy of the proposed approach is quantified using established objective metrics that confirm strong correlation and outstanding visual fidelity in watermarked videos. Moreover, statistical validation through t-tests corroborates the effectiveness of the watermarking strategy in maintaining integrity under various types of assaults. This fortifies the team’s confidence in its practical deployment. Full article

The question of what motivates entrepreneurs to maintain and grow their ventures beyond the startup phase remains an underexplored aspect of entrepreneurship research. Using data from the Global Entrepreneurship Monitor, GEM (2023), this study examines four key entrepreneurial motivations among 103 established Croatian entrepreneurs who are making a difference in the world, building great wealth or a very high income, continuing a family tradition, and earning a living. Employing a multivariate multiple regression approach, we analyze how sociodemographic factors, opportunity perception, fear of failure, media influences, and sustainability-oriented mindsets (e.g., UN SDG awareness) influence these diverse motivations. Findings reveal distinct motivational patterns: socially responsible mindsets and awareness of the SDGs primarily drive the aspiration to “make a difference”, while age, perceived opportunities, and fear of failure reinforce the pursuit of wealth. Media narratives uniquely influence the intent to “continue a family tradition”, while necessity-driven motives—linked to fear of failure and lower growth ambitions—predominate among those aiming simply to “earn a living”. By applying a systems thinking approach, this research illustrates how interdependent factors create distinct motivational clusters, and it highlights the importance of tailored policies and support programs for established entrepreneurs seeking sustainable growth. It contributes to the interdisciplinary discourse on entrepreneurship, offering insights for policymakers, educators, and advisors working to foster resilient and innovative entrepreneurial ecosystems. Full article

As environmental, social, and governance (ESG) issues become increasingly important, ESG ratings have become a significant factor influencing audit fees for businesses. However, ESG ratings are typically assessed by multiple agencies or rating firms and, due to differences in evaluation criteria, methodologies, and data sources, the ratings provided by different institutions may vary considerably. Therefore, research on the impact of discrepancies in ESG ratings on audit fees is of great significance. This paper examines this phenomenon by analyzing a sample of Chinese listed companies from 2015 to 2022, yielding 3056 observational values through various methodologies. The study employs two-way fixed effects methods. The findings indicate that discrepancies in ESG ratings significantly elevate enterprises’ audit expenses, with operating risk and analyst earnings forecast errors serving as intermediary factors. Additionally, media attention intensifies these effects by increasing corporate disclosure, intensifying regulatory pressure, and heightening reputational risks for the company, and the positive impact of ESG rating discrepancies on audit fees is more significant when the “Big 4” accounting firms are involved in the audit. The research offers insights for enterprises, auditors, and regulatory bodies, contributing to the enhanced implementation of the ESG concept and fostering sustainable enterprise development. Full article

This study examined the relationship between brand sustainability and Saudi consumer well-being based on the PEOM model of marketing communications and PERMA well-being dimensions, and the relationship between brand sustainability and Saudi consumer well-being. This study used a quantitative approach and employed a descriptive analytical approach, with a field survey focusing on the PEOM and PERMA dimensions, as well as brand sustainability. This study collected primary data from Saudi customers in the first quarter of the year 2024. The results indicated that the economic dimension of brand sustainability was more important to consumers, followed by social and environmental dimensions. Among the preferred marketing communication channels, earned media achieved the highest score, followed by owned and paid media. Engagement and positive emotions emerged as the most prominent well-being dimensions. This study identified significant relationships between Saudi consumer well-being and marketing communication tools, Saudi consumer well-being and brand sustainability dimensions, and marketing communication tools and brand sustainability, emphasizing the importance of demographic factors. These findings suggest that reallocating marketing budgets to focus on earned and owned media can enhance consumer engagement and well-being. This study underscores the essential role of integrated marketing communication strategies within the framework of the PERMA model in advancing consumer well-being and brand sustainability. Full article

With the rapid growth of social media and live-streaming technology, live-stream selling has become integral to the digital economy. Using differential game theory, this paper examines how fairness concerns impact the profits of internet celebrities and brand manufacturers under the “pure commission” model. We analyzed no fairness concern, gap fairness concern, and self-due fairness concern models, to investigate the optimal decisions and corresponding profits for an internet celebrity and a brand manufacturer. The results show that the internet celebrity earned the highest profits with low commission rates under the self-due fairness concern model, whereas higher commission rates yielded higher profits for the internet celebrity under the gap fairness concern model. Simultaneously, fairness concerns significantly affected the cooperation stability and long-term benefits, motivating the internet celebrity to maintain efficient collaborations with the brand manufacturer. Furthermore, the self-due fairness concern model was more practical than the gap fairness concern model. Full article

Different actors have observed divergences and imbalances related to quality understanding and value appropriation in the coffee value chain. Reducing this gap and ensuring sustainability requires innovative strategies. The “Coffee Grower’s Laboratory” in Ituango, Colombia, was established to enhance local coffee farmers’ capacities in science, technology, and innovation. Over 13 participatory methodologies were developed with design thinking to facilitate knowledge exchange between the farmers’ traditional expressions and international commercial practices. Key methodologies included brand co-creation (Artesanato), roast curves (Anatomy of Roasting), roaster operation (The Roaster’s Journey), understanding beans (Know the Bean), and coffee tasting (Deliciousometer). Additionally, methodologies for strengthening intra and interpersonal skills, such as self-care (Crossing the River) and empowerment (The Four Pillars of Trust), were included. Altogether 302 coffee farmers participated. We co-created a community brand, Itucafé, promoted on social media to highlight the farmers’ traditions and innovations nationally and internationally. Farmers, who previously sold only washed parchment coffee, now process, taste, and sell their coffee directly to buyers. Selling directly to buyers increased coffee growers’ profits to around 50% through the “Coffee Grower’s Laboratory”, compared to the less than 10% they earned previously. They also experiment with new fermentations using local fruits, creating unique sensory profiles for more competitive pricing. The “Coffee Grower’s Laboratory” has strengthened the coffee community’s capabilities and competitiveness, enhancing the visibility and recognition of Ituango coffee. It provides an ideal environment for continuous training and producer-buyer relationships, serving as a replicable model for other coffee-producing regions in Colombia. Full article

Social media has become an integral part of our daily lives. Influencers have emerged as significant players in promoting sustainable consumption in recent years. With their reach and influence, they have the ability to sway consumer decisions and earn rewards from marketers. However, an influencer’s perceived importance and credibility among their followers is essential to their ability to persuade others. In this study, we utilized network theory and the theory of mind to scrutinize the impact of an influencer’s importance and credibility on sustainable consumption. We collected data from 427 consumers and conducted structural equation modeling (SEM) to test our hypotheses. Our findings indicate that an influencer’s importance has a positive impact on their credibility, which subsequently has a favorable impact on cognitive, affective, and conative sustainable consumption. These results confirm the importance and credibility of influencers in promoting sustainable consumption and provide insights into how social marketers and influencers can optimize their sustainable marketing strategies. Full article

Using the exogenous shock caused by the mandatory corporate social responsibility (CSR) information disclosure policy in 2008, this paper examines the impact of mandatory CSR information disclosure on the earnings management activities of listed firms in China from the perspective of external corporate regulation based on the Difference-in-Differences (DID) method. The results show that mandatory CSR information disclosure can significantly improve the quality of firms’ earnings management. The mechanism analysis shows that the policy’s enhancement of the effectiveness of external regulation by regulators and the media played an important role in curbing firms’ earnings management activities. The heterogeneity analysis shows that the inhibitory effect of mandatory CSR disclosure policy on firms’ earnings management activities is better in firms with lower analyst coverage and lower institutional ownership. The study further extends the mechanism of the impact of mandatory CSR disclosure on firms’ earnings management activities, and provides practical guidance on how to improve the quality of firms’ earnings management and enhance the efficiency of corporate governance. Full article

Project-based learning (PBL) promotes increased levels of learning, deepens student understanding of acquired knowledge, and improves learning motivation. Students develop their ability to think and learn independently through depending on themselves in searching for knowledge, planning, exploration, and looking for solutions to practical problems. Information availability, student engagement, and motivation to learn all increase with mobile learning. The teaching process may be enhanced by combining the two styles. This paper proposes and evaluates a teaching model called Mobile Project-Based Learning (Mobile-PBL) that combines the two learning styles. The paper investigates how significantly Mobile-PBL can benefit students. The traditional lecture method used to teach the software architecture module in the classroom is not sufficient to provide students with the necessary practical experience to earn a career as software architects in the future. Therefore, the first author tested the use of the model for teaching the software architecture module at Philadelphia University’s Software Engineering Department on 62 students who registered for a software architecture course over three semesters. She compared the results of using the model for teaching with those results that were obtained when using the project-based learning (PBL) approach alone. The students’ opinions regarding the approach, any problems they had, and any recommendations for improvement were collected through a focus group session after finishing each semester and by distributing a survey to students to evaluate the effectiveness of the used model. Comments from the students were positive, according to the findings. The projects were well-received by the students, who agreed that it gave them a good understanding of several course ideas and concepts, as well as providing them with the required practical experience. The students also mentioned a few difficulties encountered while working on the projects, including student distraction from social media and the skills that educators and learners in higher education institutions are expected to have. Full article

This work utilizes the Taiwanese data primarily focused on retailing investor behavior to examine whether Taiwanese brokerage analysts issue target price revisions, whether implicit information connotation exists and whether their own brokerages use the market reaction brought about by target price revisions to conduct conflict of interest operations. The event study is used to verify whether the above results exist. The empirical results show that analysts may publish information that includes investment recommendations, earnings forecasts, or price target forecasts. Whether investors with immediate and post-event media coverage revise their relevant investment strategies and avoid serious losses caused by this news is established. The research results show that the target price revision has implicit information content no matter the target price being revised. In addition, a conflict of interest between dealers’ trading behavior and analysts’ target price revisions exists. The major contribution of this work is to fill the research gaps concerning which retail investors are easily influenced by social media and herding behavior, as well as target price forecasting. The most efficient use of resources relates to the satisfaction of everyone’s interests on a fair basis, and thus greater contribution. The governance mechanism and check and balance function can help maximize the value of the company, not only by enhancing the competitiveness of the enterprise, but also by increasing the value of shareholders’ rights and interests and better fulfilling corporate social responsibility. Full article

Generally, rural areas can contain large amounts of organic and household wastes, which on average, is rarely managed well. Meanwhile, composting is a waste management method that decomposes organic waste biologically, thus contributing toward better waste management and environmental sustainability. However, exposure to more efficient waste management methods and the knowledge of the importance of composting are still low among rural communities. These communities also do not realise that composting has the added potential benefit of increasing household income. Therefore, this exploratory study was performed guided by two objectives, first to identify the critical success factors of composting practice for improving the economy and quality of life among rural communities, and second, to identify factors that hinder this composting practice. A quantitative approach was used for this purpose, where data were obtained through non-probability sampling from respondents located in 32 rural villages in the Kubang Pasu District of Kedah, Malaysia. The results of this study revealed that villagers living outside of city limits do not practice composting as part of their waste management. Among the barriers that were identified as preventing composting practice in these rural village communities, were the lack of knowledge, awareness, and interest in composting. However, some of these respondents indicated that they were aware of composting through television, radio, social media, newspapers, and from various programmes organised by certain organisations. In conclusion, this study has provided information as a guide to stakeholders for them to act by further educating rural communities about composting, perhaps highlighting more the potential benefits of earning a side income through the adoption of composting practices by producing and selling compost fertilisers. Full article

Companies are increasingly using social media to communicate with stakeholders. During the last decade, social media started to become part and parcel of contemporary lifestyles. Thus, the main purpose of this research was the investigation of the impacts of social media on accounting and auditing by using companies’ social media posts. We performed quantitative research on an initial population of 183 companies being traded on the Athens Stock Exchange (ATHEX) for one fiscal year. We gathered data from corporate social media accounts and social media posts for the 2018 fiscal year (Twitter, Facebook and LinkedIn). We analyzed social media posts’ strategies, and we used the Kruskal–Wallis model and OLS regression model in order to analyze the relationships between social media accounts and posts and accounting and auditing. The findings from our research show that firms with active social media accounts and active impression management techniques on Twitter, Facebook and LinkedIn tend to achieve higher profits compared to companies that have inactive social media accounts. Additionally, the firm’s total liabilities are mainly positively related to its posts on specific social media accounts. In addition, cash, total assets and earnings before taxes affect social media posts to different degrees, depending on the post’s content and the category of social media as well. Taking into account the auditing variables, it is suggested that there is no relation among the given auditor’s opinion, the going concern assumption and the reviewed posts. Full article

The purpose of this study was to investigate mental health problems among international students in South Korean universities during the COVID-19 pandemic, as well as to identify the factors that affect their mental health. A total of 488 international students living in South Korea participated in a web-based survey. The questionnaire was created using the Google Forms platform, and a link to the questionnaire was shared through social media. Multiple logistic regression analysis was conducted to analyze the data. The prevalence rates of sleep problems, anxiety, and depression among international students were 47.1%, 39.6%, and 49%, respectively. The prevalence of mental health problems was higher among participants who were male, living with someone, residents of a rural area, and earning a higher income. The following variables were found to contribute to the prevalence of mental health problems: undergraduate student status, good understanding of the Korean language, longer hours of media usage, and experiences related to COVID-19 infection. A collaborative effort between the government and universities to manage the mental health of international students could promote the mental health of these students. Full article

This research proposes a framework for the fashion brand community to explore public participation behaviors triggered by brand information and to understand the importance of key image cues and brand positioning. In addition, it reviews different participation responses (likes, comments, and shares) to build systematic image and theme modules that detail planning requirements for community information. The sample includes luxury fashion brands (Chanel, Hermès, and Louis Vuitton) and fast fashion brands (Adidas, Nike, and Zara). Using a web crawler, a total of 21,670 posts made from 2011 to 2019 are obtained. A fashion brand image model is constructed to determine key image cues in posts by each brand. Drawing on the findings of the ensemble analysis, this research divides cues used by the six major fashion brands into two modules, image cue module and image and theme cue module, to understand participation responses in the form of likes, comments, and shares. The results of the systematic image and theme module serve as a critical reference for admins exploring the characteristics of public participation for each brand and the main factors motivating public participation. Full article