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COVID-19 pandemic has caused serious threat to peoples’ physical and mental health because of its high death toll all over the world within a very short period. As a result, people may be psychologically stressed, which can affect their quality of life. The main purpose of this study is to quantify the level of stress among the adults (age 18 and above) including all gender, religions and races of Bangladesh during this devastating pandemic.

This online survey-based study collected demographic data and the Perceived Stress Scale (PSS-10) to determine stress levels over past one month. The total numbers of respondents are 1,148 from May 29, 2020 to June 12, 2020; using the PSS to assess stress levels and to identify the potential variables having association with level of psychological stress, multinomial logistic regression analysis was performed.

A scary proportion (81%) of respondents suffered from substantial amount psychological stress during this COVID-19 pandemic. It is an undeniable signal for us that, every 4 out of 5 respondents in our study is suffering from different level of psychological stress during this time. Comparing the level of stress, this study finds that elderly (60 and above), women, front-line workers (doctor and other health-care professionals) and second-line workers (public service holders, police and defense and banks or financial institutes) have high psychological stress compared to the other respondents.

This study will help policymakers to provide relevant mental health intervention strategies to cope with this challenge efficiently.

This study aims to explore the use of knitted rag by synthesizing different grades of carboxymethyl cellulose (CMC) by applying multiple-step carboxymethylation techniques.

CMC was synthesized from knitted rag, a cellulosic waste of textile and garment industries, in aqueous ethanolic sodium hydroxide and subsequently mono-chloroacetic acid reaction medium. Low-substituted to high-substituted products were obtained from single-step to seven-step carboxymethylation of cellulose. In this way, it was possible to produce low-cost and different grades of substituted carboxymethylated cellulose. The synthesized CMC was characterized, and their physical properties were investigated. The structure of CMC and grafted CMC were investigated by Fourier transform infrared spectroscopy.

Solubility, CMC content, degree of substitution and molecular weight of CMC were increased gradually with the increase in the number of reaction steps, although fourth step attained the optimum. The cellulosic waste of knitted rag can easily be used to produce value-added products such as CMC and other cellulose derivatives, and that will ultimately reduce the pollution problems from this waste.

Grafting of prepared CMC film with methyl methacrylate monomer increased their strength, although decreased rigidity and moisture content because the incorporation of hydrophobic methyl methacrylate monomer was observed.

The purpose of this paper is to synthesize chitosan, N-octyl chitosan (NOCh) and carboxymethyl chitosan (CMCh) derivative from prawn shell wastes and identify their applications as modifiers on cellulosic fibres, jute and cotton, to develop quality textile fibres.

Chitosan was obtained by deacetylation of chitin. NOCh was obtained by reductive amination of chitosan. Water-soluble CMCh was prepared by reacting chitosan with monochloroacetic acid in aqueous alkaline media at ambient conditions. Chitosan, NOCh and CMCh were applied on cellulosic fibres, and structure and physico-chemical characteristics of chitosan derivatives and modified fibres were investigated and analysed.

The molecular weight, degree of deacetylation and ash content of prepared chitosan were 1,39,958 Da, 85 and 2.33 per cent, respectively. The moisture content, water holding capacity and total nitrogen content were above 10, 450 and 6.5 per cent, respectively. Average degree of substitution of CMCh was 0.82 as determined by titrimetric analysis. Fourier transform infrared spectroscopy (FTIR) spectra showed characteristic peaks of carbonyl group at 1,659 cm⁻¹, –NH2 at 1,600 cm⁻¹, symmetric stretching of C-H in the methyl group at 1,520 cm⁻¹ and carboxylic group at 1,737 cm⁻¹. Thermograms showed moderate thermal stability in treated fibres compared to untreated fibres. Surface morphology of the modified fibres exhibited smoother surface due to the absorption of chitosan, NOCh and CMCh.

Modification of jute and cotton by sorption of NOCh and CMCh introduced new functional groups on the fibre surface with chemical bonding, which was confirmed by FTIR. Surface morphology of the fibres was carried out by scanning electron microscopy. As the modified fibres also showed good dyeability and colour fastness as well as other properties, the chitosan derivatives as a textile modifier would be helpful to avoid synthetic petroleum-based chemical modifiers as well as to manage the environmental pollution from prawn shell waste and other toxic chemicals.

This paper aims to present the studies which were carried out to determine building typology in Northern Pakistan, which is a seismically active region.

A total of 41 towns and cities were surveyed to collect the data of building types. Help was also taken from global positioning system and satellite imagery.

In total, 14 different types of buildings were identified in the region based on the structural system and combination of wall and roof materials; each of them was assigned an appropriate designation. The walls in these buildings were made of block, stone or brick, whereas the roof consisted of corrugated galvanised iron sheet, thatched roof, precast concrete planks or reinforced concrete (RC). Only 6 per cent buildings were found to be engineered RC buildings; this indicates a significance proportion of non-engineered building stock in Northern Pakistan.

The surveys were conducted in some of the selected areas. Other areas are beyond the scope of this work.

The presence of a huge deficient building stock in Pakistan indicates a major seismic risk. The seismic losses are largely dependent on the earthquake resistance of existing buildings and building stock. An inventory of existing buildings and their types can help in assessing seismic vulnerability of the built environment, which may lead to the development of policies for seismic risk reduction.

Presently, housing encyclopaedia does not exist in Pakistan. As a result, housing typology in the country is not known. The presented study addresses this gap in part. Housing typology surveys were conducted to study the typical construction practices in the selected areas and to determine the proportions of different building types in the overall building stock.

This study aims to examine the perceptions of accounting practitioners and users about implementation challenges with International Financial Reporting Standards (IFRSs) at the pre-implementation stage. Under institutional pressures, India conveyed its decision to implement IFRS beginning 1 April 2016, despite initial reluctance to adopt IFRS. It specifically explores the responses of accounting professionals (preparers) and the banking industry professionals (users) in India to challenges in IFRS implementation, rather than more widely researched dimensions of IFRS implementation such as reasons for adoption, experience effects and diversity in practice.

A quantitative research approach was adopted, using a questionnaire survey that provided 192 responses from accounting practitioners and banking professionals working in India.

The findings convey IFRS implementation preparedness perceptions of participants with respect to education, training and information technology (IT) infrastructure. Respondents acknowledged the efforts and capability of the accounting body, the Institute of Chartered Accountants of India, but expressed reservations about training, cost, interpretation, IT infrastructure and staffing. The accounting practitioners and the users have similar perspectives on the subject of awareness and preparedness challenges of IFRS implementation.

The study heightens awareness of the challenges facing jurisdictions who express initial reluctance, although they ultimately decide to adopt IFRS on account of institutional pressures. The analysis suggests that the International Accounting Standards Board should increase focus on implementation issues, in addition to updating and making IFRSs.

The study is distinct from the studies in abundance on the creation of accounting standards, implementation benefits and their implication in a specific geography.

Based on the social penetration theory and affect theory of social exchange, this study aims to examine the relationship between authentic leadership (AL) and workplace loneliness (WL), as well as the mediating effect of interactional justice (IJ) on this relationship during the COVID-19 pandemic in the US higher education sector.

An online, self-administrated questionnaire was distributed to full-time employees working at higher education institutions in the USA. A total of 464 employees participated in the survey, with structural equation modeling being used to analyze the data.

The outcomes provide evidence that AL is positively related to IJ, whereas the latter is negatively associated with WL. Moreover, IJ fully mediates the relationship between AL and WL. Overall, the findings underline the importance of IJ in affecting employee WL.

The outcomes provide valuable insights for higher education leaders and HR professionals in reducing employee WL. In particular to this end, it is recommended that organizations focus on improving employee IJ and AL perceptions. Furthermore, higher education organizations need to select and promote leaders who exhibit IJ behaviors and AL characteristics. In addition, organizations could offer IJ and AL training to their current leaders.

This study contributes to the limited literature on WL by offering a unique research model that examines IJ as a mediating variable between AL and WL. In addition, it adds to the literature by investigating WL in the context of US higher education sector, which is an understudied area in this research context.

Rapid urbanization and development of pilgrimage cities cause significant problems for the environment and society, leading to long-term challenges. Despite several discussions on city sustainability, the literature does not address some of the specific problems of pilgrimage cities. Hence, this study attempts at developing a method to examine the growth pattern and sustainability of pilgrimage cities in southern part of India.

The benchmarking method and the social, economic and environmental dimensions of sustainability are considered to construct the Pilgrimage City Sustainability Index (PCSI). Appropriate variables and categories are identified through a literature review and expert opinion survey. The benchmark values of the variables are derived by contemplating the pilgrimage cities of Tamil Nadu, one of the states with the largest tourist arrivals in India. Subsequently, three prominent pilgrimage cities from Tamil Nadu were chosen for the case study and the method was tested.

The result reveals that the cities investigated are performing above average in the sustainability index, with slight variations in their dimension scores. While the category scores of cities assist in identifying macro-level issues, the variable scores provide an insight into micro-level issues. Furthermore, the gap analysis between the benchmark and the present value of each variable discloses the immediate area of attention in each city. Thus, the cities could set more specific targets, frame strategies and/or collaborate with matching cities to bridge these gaps.

This index assessment provides a comparison of the pros and cons of these pilgrimage cities and helps identify their demand and supply. Policymakers can find appropriate tools and approaches that aid in sustainable urban development and tourism management.

To the best of our knowledge, this is the first study in emphasizing the application of the benchmarking method to assess the sustainability of Indian pilgrimage sites. With appropriate modifications, this method can be used in varied contexts across the globe.

This study aims to explore the factors that influence young green actual consumption behavior (GACB) by examining the relational and technological aspects that are dependent on technology and youth green buying intention (GBI). Additionally, this study endeavors to examine the moderating effect of adolescent green organizational citizenship behavior (OCB) on the association between young consumer GBI and young GACB.

The data for this study was collected from a sample of 282 university students located in the southern region of China. A time lag approach was used in this study, with data being gathered during two separate intervals spaced apart by duration of two months.

The findings of this study demonstrate that both technological and relational factors play a significant role in predicting young consumer GBI, which in turn predicts young GACB. Additionally, the results indicate that GBI is a crucial facilitator in the investigation. Furthermore, the results reveal that young green OCB serves as a significant moderator, enhancing the association between young consumer GBI and young consumer GACB.

The present study provides a novel perspective on the examination of how technology and relational factors impact young consumers, offering a deeper understanding of their intentions and actual consumption behavior. The findings of this study offer both theoretical and practical implications for academics, policymakers, senior managers and practitioners, providing valuable insights into the field.

This study aims to investigate the moderating effect of travel motivation on the relationship between perceived risks, travel constraints and visit intention of young women travelers.

A quantitative study was performed, and data were collected from 416 female university students using convenience sampling. Structural equation modeling with partial least square approach was used to test the research hypotheses.

The findings revealed that travel motivation has a moderating effect by weakening the negative relationships between physical risk, structural constraints and visit intention.

The findings of this study provide useful insights for destination managers about the influence of travel motivation on the behavioral intention of young women travelers in the case of higher perceptions of travel risks and constraints.

Literature has discussed the intervening role of travel motivations in different contexts. However, studies are scarce in examining the effect of travel motivation in weakening the negative influence of high perceptions of risks and constraints on intention to visit.

This study aims to empirically investigate the role of accounting information quality (AIQ) as a mediating factor in the relationship between knowledge management (KM) processes and business performance (BP) of the financial institutions (FI) operating in Jordan.

Based on a literature review and knowledge-based theory, an integrated conceptual framework has been developed to guide the study. The study’s conceptual framework is constituted of three primary constructs, namely, KM processes (acquisition, integration and utilization), BP (financial indicators and non-financial indicators) and AIQ conceptualized using the International Accounting Standard Board’s (2010) framework fundamental qualitative characteristics (relevance, understandability, faith representation and comparability). Data has been collected through a self-administered questionnaire applied to 247 respondents. The targeted respondents have been FIs (commercial banks and insurance companies) in Jordan.

The main findings supported accounting information as a mediator factor in enhancing the relationship between the FIs’ KM process and BP (FI) operating in Jordan.

This study contributed to theory by filling a gap in the literature regarding the role AIQ as a mediator factor between the KM process and BP of the FI operating in Jordan as a developing country.