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The purpose of this paper is to reflect on the shift of assessments online and the potential impact on academic integrity and misconduct. The rapid pivot to online teaching as a result of COVID19 and our experiences in the accounting academy is the embodiment of the phrase “may you live in interesting times”. As teaching and learning activities shifted online, so did assessment of student learning. A topic of great discussion amongst faculty is whether accounting exams should be invigilated online and whether exams should be used at all to assess student learning.

This paper uses personal reflections and experiences to analyse the tensions between the risk of academic misconduct, maintaining assessment security and accreditation requirements of professional accounting bodies during the shift of assessment tasks online in 2020. These tensions are analysed using the fraud triangle framework (Cressey, 1973).

Students face incentives and pressures to engage in misconduct, opportunities that arise from online learning and assessment, and hold complex perceptions around their attitudes towards academic integrity and rationalisations of misconduct behaviour.

Suggestions are made as to how the accounting academy can move forward, taking advantages of online assessment, while still ensuring that our graduates are meeting the competencies required to join the accounting profession.

The CoViD-19 pandemic has brought about a panoply of institutional challenges both domestically and in the international arena. Classical constitutional theory thereby underwent a reinvention by the executive for the sake of speedy policy action and to the detriment of institutional control while favouring authoritarian forms of governance. This paper concerns itself with institutional responses to such developments, placing emphasis on the role of the judiciary and people*s in contesting emergency decrees and other executive orders, especially where fundamental rights are infringed upon. The paper aims to explore the difficulties arising with exerting absolute executive powers during the health crisis, the respective role assumed by constitutional courts and the impact of the new governance paradigm on forms of public contestation, also as a means of quasi institutional control.

Indeed, the right to health may be translated into political discourse and become foundational to security and public interest paradigms. This may result in a shrinking public space given the constraints to the freedom of movement. In the name of public safety, the (collective) right to assembly, expression and protest have been submitted to major limitations in that regard.

Ultimately, this re-opens debates on the meaning of absolute rights and contextualities of derogations, as well as the reconcilability of civil and political rights and economic, social and cultural rights. It also exposes social inequalities, social justice dimensions and vulnerabilities, often exacerbated by the health crisis; migrant rights demonstrably face particularly severe and intersectional forms of violations.

Particular values lie with the interdisciplinary approach embraced in this paper; the authors draw on a variety of social sciences disciplines to shed light on this very current issue. Both theoretical and empirical methods are used and combined here, making sense of the underlying logic of virus governance and its impacts on fundamental rights.

The coronavirus disease 2019 (COVID-19) is an infectious disease that puts strain on health-care systems. Obesity is considered as a risk factor for the severity of infection. Hypotheses also suggested some nutritional supplements may be useful in COVID-19. This paper aims to assess the role of body mass index (BMI) and nutritional supplements on the severity of COVID-19.

This research was conducted on 603 participants (in five groups including: exposure to virus and healthy, COVID-19 positive patients with severity of mild, moderate, severe and death from COVID-19), in age 18 to 65 years. Demographic data and history of nutritional supplements were asked. Anthropometric measurements were measured in a healthy group and in a patient. They were collected by referring to patients' medical records.

The mean of BMI in groups with severity symptoms of moderate (27.57 kg/m²), severe (29.70 kg/m²) and death persons (28.13 kg/m²), was significantly higher than healthy (26.70 kg/m²) and mild symptoms (26.57 kg/m²) groups (p = 0.001). The logistic regression shown, the fourth quartile of BMI was significantly associated with occurrence of COVID19, odds ratios (ORs) and 95% confidence intervals (CI): [OR: 1.81, (95% CI: 1.13– 2.89), p-for trend = 0.55]. There was no significant difference in the percentage of vitamin C, D3, Zinc, Iron and multivitamin supplements intake, between groups, in the past six months (p = 0.11).

This study indicated the role of higher BMI in the occurrence and severity of COVID-19. Researches are not enough to recommend consumption of nutritional supplements for the prevention of COVID-19.

This paper aims to provide an overview of the short-term impact of COVID19 on the new tourism paradigm worldwide, as well imagining how it could influence society’s inclusion. The purpose is thus to share some insight into this unprecedented situation.

This paper uses a practical and empirical approach, based on readings and conversations with international stakeholders, and contrasted with the Creative Tourism Network’s background.

This paper explores the impact of the COVID-19 crisis on the tourism industry, human values and intangibles and new opportunities for societal inclusion, together with examples of good practices.

The viewpoint is based on observation, analysis and conversations with stakeholders around the world. It also draws on examples and practical cases from the destinations’ members of the Creative Tourism Network.

This paper draws on observation and reflections about the evolution of societal inclusion through new forms of creative and niche tourism, accelerated by the COVID-19 crisis.

In this study, we have collected the response from 200 private university lecturers in Kurdistan Region of Iraq. In order to test the hypotheses, we have proposed structural equations modeling (SEM).

The purpose of this paper is to elaborate the direct and indirect effects of e-service quality on perceived value, satisfaction and willingness to pay for online meeting platforms in the education sector. This study also explores the effect of e-service quality on users' perception and satisfaction.

The results reveal that e-service quality directly affects the perceived value and satisfaction but has no direct effect on the willingness to pay. Secondly, perceived value and satisfaction mediated the relationships between service quality and willingness to pay. However, it is observed that perceived value has a more significant impact on the willingness to pay compared to satisfaction. It is further reported that perceived value is one of the antecedents of satisfaction. The study also explores the direct relationship between perceived value and willingness to pay, and introduces satisfaction as a mediating variable between perceived value and willingness to pay.

The sample is geographically limited as only online faculty and staff working at private universities participated in the study. This study has implications for administrators of higher educational institutions and companies providing IT solutions for online meetings. From a managerial standpoint, this study provides and IT companies a broad theoretical basis that designing a successful online meeting platform should specifically emphasize e-service quality, perceived value and customer satisfaction.

There is no study that evaluated the links among e-service quality, value, satisfaction, and willingness to pay for the online meeting platform services. Therefore, this study is useful for the private university administration and online meeting platform developers and investors.

This paper aims to reflect on the roles that are socially attributed to older people in the COVID-19 pandemic.

A discourse analysis of World Health Organization (WHO) recommendations for older people and news articles to explore their concepts about this population during COVID-19.

The author’s interpretation suggests that the WHO provides a restrictive model of action for older people in the pandemic. The history of these people is not valued, and their actions are limited to the maintenance of biological life. This restriction can lead to sacrificial behavior models depicted in the news, demanding a reconceptualization of the notion of older people.

The public model of older people is dangerous for this population during COVID19. The care for older people in this pandemic demands that we co-construct an active role with them for this crisis.

This paper aims to assess the effectiveness of videotaped learning when used in a university in the UAE, in terms of evaluating the experiences of the students, along with highlighting its benefits along with challenges. The research aims to analyse the challenges and benefits of videotaped story workshop method for university students in the UAE. Experiential learning theory can be the basis of this videotaped method of learning and can be used for further theory and the contribution of this research study to knowledge in international education in business.

The results got by extracting primary data (quantitative and qualitative) from a sample size of 201 students. The paper used an action research methodology within a university degree course and within the teaching profession. The research design is associated with measuring and assessing the challenges and benefits of videotaped story workshop method for university students, along with the perceptions of the students towards its use. The study primarily used participatory action research which is a community-based study, action-based enquiry and action learning. The approach mostly used to improve the conditions and practices in a range of social environments.

The results suggest that most students were in favour of incorporating videotaped story workshop method for the learning experience as this eradicates common linguistic and cultural barriers. Observations indicate the students found it quite challenging to learn new techniques of making videos but later on shown a positive attitude towards the adoption of technology in terms of creating videos and presenting. Technology allowed students to make videos to showcase previous experiences and stories via digital storytelling. Such methods enhance student’s knowledge and academic skills while supporting learning behaviour and inspires them to plan, organise and share their ideas and expertise.

The above methodology has good potential for inclusive learning and teaching at the higher education level which was not attempted due to lack of connecting to the learners with challenges at the university and for the researchers able to connect to such people. This method can be easily extended to inclusive teaching and learning with minor adjustments as required with the disabilities noticed for the learners. Hence, while most students displayed a positive attitude towards learning from creating, sharing and viewing digital stories, it can be argued that a certain proportion of them was not able to benefit entirely from it due to lack of experience and skills in generating videos. Therefore, attention must be emphasised upon factors to minimise these challenges in multiple ways, for example, provision of training to students for easy employment of videotaping or affordable internet access, etc.

The students also stated that initially, they perceived videotape methodology quite challenging; however, with time, they started enjoying this method. Videotaped story workshops, learners easily grasp the idea/knowledge through subtitles, even if the lessons are not delivered in their native language. This aspect results in increasing student’s motivation towards learning new concepts and coordinating with other teams to share knowledge and ideas. The method creates a strong sense of achievement amongst students that serves as a motivational driver for academic performance. The videotaped story workshop method supports student’s learning rate, increases their interest and makes the whole learning process more enjoyable.

The learning experience will improve as students and teachers get comfortable using this videotape learning methodology. The method will be useful in remote learning as in the COVID19 situation and has immense social implications, especially in education. It can extend to most domains and knowledge, teaching scenarios for engineering and business. The research promises to add to the knowledge of blended learning and to the experiential learning approach which is useful to the international business of education and its future.

The classroom activities videotapes stored in platforms, making it convenient for the students and teachers to browse through at their convenience and to improve on in the future. This videotape method applies to any field of learning such as music, cooking, engineering, language study, business studies as it has the advantage to be transcribed and also captions added for the learners and teachers to understand it better. It can be useful in remote learning situations, also like the current one. It promises to be a more efficient way of learning for the future in education and the education business will benefit from it.

The purpose of this paper is to provide an estimate of the degree to which financial risk tolerance changed in relation to the initial surge of COVID-19 cases in the US.

Data from a large sample of investors and other consumers covering the period beginning April 2019 and ending in early May 2020 were used to estimate aggregate levels of financial risk tolerance and to determine if the willingness to take financial risk changed across five distinct periods in relation to the spread of COVID-19.

A general reduction in aggregate levels of financial risk tolerance was observed during the initial peak of COVID-19 period and the subsequent declaration of a pandemic, with the most significant drop in risk tolerance being exhibited by those who were 25 years of age or younger.

The findings from this study – primarily that in terms of FRT, the COVID-19 pandemic impacted young people disproportionately – suggest that in addition to helping young people feel comfortable in terms of their personal health situation and access to employment and health insurance, policy makers, financial service firms and financial literacy educators should provide information and guidance to young people regarding why being willing to take financial risks is important and how FRT corresponds to the proper functioning of the investment markets.

A data-drive methodology was utilized in this study to define the periods. This approach was taken due to the lack of defined and published pandemic interval periods specific to COVID19. However, the findings based on the data-driven methodology bring practical implications such as young people are sincerely considered in the catastrophic situation.

This paper aims to assess the equilibrium house price in the city of Suva (Fiji) and to analyse the house price bubble in the Fiji housing market.

This paper adopts a time series approach to determine the presence of house price bubbles in Fiji over the period from 1988 to 2018.

The findings suggest that real income, land cost, building material price, inflation rate, volatility, household size and wealth have a positive impact on house prices, whereas user cost of capital and political disturbances have a negative impact. The findings further indicate that the Fijis’ housing market does not constitute any house price bubble.

This paper draws policy implications for a small developing state (Fiji) and other similar economies.

The price bubble in the Fiji housing market is analysed for the first time. This paper develops a comprehensive empirical approach to assess the equilibrium-housing price in Fiji.