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This paper examines whether financial distress is associated with tax avoidance and whether the COVID-19 pandemic moderates such association.

The sample covers 38,958 firm-year observations from 32 countries during the period 2015–2020. Financial distress is measured using the ZSCORE by Altman (1968), while tax avoidance is based on the book-tax difference.

Financially distressed firms exhibit low tax avoidance pre- and during the pandemic periods. The authors find higher tax avoidance during the pandemic compared to the pre-pandemic period, but the pandemic enhances the negative relationship between financial distress and tax avoidance.

The study offers evidence on how financial distress drives firms to engage in more tax avoidance when firms globally encountered various levels of financial difficulty sparked by the economic challenges of the COVID-19 pandemic.

The findings provide insights to policymakers on the need to monitor and incentivise financially distressed firms, especially during economic challenges due to pandemic.

This study adds to the limited, albeit important, evidence on the joint effect of the COVID-19 pandemic and financial distress on tax avoidance.

This article provides an in-depth study of leader resilience during the prolonged COVID-19 crisis.

The research is based on interviews with leaders in the hotel, retail and manufacturing industries during the pandemic. The analytical framework is individual resilience as both a process and an outcome. The analysis method is a combination of deductive and inductive content analysis.

This study offers a rich description of the interaction among the behavioural, situational and individual factors influencing leaders during the various stages of the global COVID-19 crisis.

Highlighting the role of leaders' personal reflections on the interaction between resilience factors and leaders' identity work, this paper contributes to the field by introducing an extended model of leader resilience.

Social prescribing is a model of integrated care, in which primary healthcare staff can link patients to the social care sector. However, social prescribing can occur in different forms. To better understand the concept of social prescribing, this literature review examines the role of the link workers, activities and target groups.

A literature review was conducted. Studies before May 2020 were considered. In total, 1,700 studies were identified using the databases Pubmed, PsycInfo, Cinahl, Web of Science and Cochrane Library. After eligibility checks, 16 studies were included in the final analysis.

A few studies warned of a deeper engagement of the link worker due to service dependency, but most studies encouraged an active and supportive role of the link worker. Participants engaged in social, physical and counseling activities. The majority of studies emphasized the importance of linking group activities with personal preferences and identity needs. The main target groups were composed of individuals with psychosocial needs, but some studies also included patients with physical or mental illnesses.

Social prescribing is widely advocated as an innovative model of integrated care. However, few studies have looked into the complex system of social prescribing. This study analyzes the linking processes, activities and target groups in extant social prescribing programs.

The purpose of this article was to investigate the relationship between symptoms related to air pollution, mask-wearing, mask choices and related factors.

A cross-sectional study among outpatient department (OPD) pollution clinic patients at Nopparat Rajathanee Hospital (PCNRH) during 2019 in Bangkok, Thailand.

The most common symptom after exposure to air pollution that affects treatment in the OPD is respiratory symptoms. A total of 45.7% (107/234) of the population wears a mask, 55.1% (59/107) of the population that wears a mask wears a surgical mask, and only 10.3% (11/107) of them wear an N95 mask. Mask-wearing and air quality index (AQI) onset were associated with the respiratory symptoms group, whereas wearing an N95 mask or surgical mask was found to be a protective factor for the occurrence of respiratory symptoms (adjusted OR = 0.065, 95% CI: 0.014–0.306, p = 0.001 and adjusted OR = 0.154, 95% CI: 0.058–0.404, p < 0.001, respectively). Therefore, the best practice in the face of air pollution, while the resolution needs a long period, is to wear a mask. In this study, the results showed that the best type of mask to prevent respiratory symptoms from air pollution is the N95, followed by the surgical mask; cloth masks are not recommended to use to protect against respiratory symptoms from air pollution.

Wearing an N95 and a surgical mask can help reduce respiratory symptoms. Hence, in addition to establishing hospital measures, cooperation from local and government agencies is necessary to effectively and jointly build a national health public policy framework.

1. This study provides evidence of a correlation between symptoms associated with air pollution and related factors, in-hospital visits in Bangkok, Thailand. 2. In this study, wearing an N95 mask and a surgical mask were found to be a protective factor for the occurrence of respiratory symptoms.

This study aimed to estimate the economic benefits of PM2.5 emission abatement by Red Pine, Pinus Koraiensis and Quercus, using a metering model analyzing the amount of PM2.5 absorption in Korea.

To estimate the economic effects of PM2.5 adsorptions by trees, the frequency of hospital visits resulting from respiratory and circulatory diseases was estimated using a Probit model based on the data from National Health and Nutrition Survey.

The results show that Quercus and Pinus Koraiensis absorb and eliminate the largest amount of PM2.5. Reducing 1 ton of PM2.5 emission through the planting of trees leads to lower incidences of respiratory and circulatory diseases equivalent to the amount of 95 million won. When the trees planted are 2-year-old Red Pine, Pinus Koraiensis and Quercus, the resulting economic benefits of the PM2.5 abatement would amount to 481 million won, 173 million won and 1,027 million won, respectively. If the trees are 80 years old, the economic benefits are estimated to be 73 billion won for Red Pine, 103 billion won for Pinus Koraiensis and 38 billion won for Quercus.

One limitation of this study is that the weight of PM2.5 adsorbed by each leaf area entirely depended on the experimental results from a prior study and the values are likely to be different from those actually absorbed in natural surroundings. In addition, because of the lack of data from a domestic survey on the surface of leaf area or the reload flow rate of PM2.5, this study referred to data from foreign research. Unfortunately, this specific data may not reflect climatic and terrain characteristics specific to the target country. We used the annual wind speed to calculate the reload flow rate and elimination volume; however, the figures could be more accurate with hourly or daily climate variations. When estimating the health benefits of changes in PM2.5 emissions on respiratory and circulatory diseases, more segmented access to patients' hospital visits and hospital admissions are desirable. Finally, the study focused on the three major tree species of Korea, however, a more detailed study of PM2.5 reduction by various tree types is needed in the future.

This paper quantitatively assessed the amount of PM2.5 adsorption by each of the three tree species. Then, the economic benefits were calculated in terms of how much money would be saved on hospital visits thanks to the reduced PM2.5 levels and lower incidences of respiratory and circulatory system diseases. The net contribution of this study was to prove the trees' function of reducing PM2.5 as it relates to human health. We focused on the most common trees in Korea and compared them to provide new information on the species.