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This study aims to examine the perceptions and evaluations of Muslim COVID-19 survivors and health workers regarding the halal, business and ethical attributes of hospitals during their interactions related to COVID-19 treatment.

Descriptive qualitative research with semi-structured online interviews was used to gather insights from COVID-19 survivors and health workers who treated COVID-19 patients. The findings were then compared with existing literature on hospital services and Sharia attributes.

The study found that patients and health-care workers in hospitals are concerned about whether the hospital follows Sharia law, the quality of health-care and hospital services and the ethical conduct of hospital staff. This is especially true during the COVID-19 pandemic, when patients are more anxious about religious conduct and the afterlife.

Hospitals need to address halal attributes in all aspects of their services for Muslim patients and business attributes such as standard health-care quality, service quality and ethical attributes. Participants indicated that when these needs are met, they are more likely to revisit the hospital and recommend it to others.

This study contributes to understanding the expectations of Muslim patients regarding hospital services that meet Islamic ethical and business requirements. Using the COVID-19 pandemic as a case study broadens the understanding of how to better serve Muslim customers.

This study aims to examine the effects of cyberbullying on the academic lives of Ghanaian university students. It also establishes whether cyberbullying victims, perpetrators, victim-perpetrators and bystanders differed in their thoughts on the effects of cyberbullying on students’ academic lives.

This study is anchored on Bandura’s theory of triadic reciprocal determinism and Abraham Maslow’s theory of needs. This study uses a cross-sectional survey design and quantitative approach to collect the data from 1,374 students from three public universities. The authors use descriptive statistics and ANOVA techniques to analyse the data.

The results show that the effects of cyberbullying on academic life are difficulty concentrating on studies, difficulty studying in groups and difficulty assessing important academic information online. There is also a statistically significant difference among cyberbullying victims, perpetrators, victim-perpetrators and bystanders in their thoughts on the effects of cyberbullying on students’ academic lives.

This research contributes to the literature on cyberbullying in the Ghanaian tertiary education environment. Even though the impact of cyberbullying on academics in Ghanaian universities may seem minimal, it is still imperative that it be checked, as it is significant enough to disrupt effective academic work. Thus, this study adds to the existing literature on cyberbullying from a developing country perspective.

Romanian women migrant entrepreneurs (RWMEs) are amongst the largest EU migrant communities in the UK and make significant socioeconomic contributions to both their host and origin nations, but academic research and policy discussions have ignored them. Intersectionality raises complex contextual issues that require comprehensive examination and inclusive policies and programmes. This study is aimed at exploring how Romanian women migrant entrepreneurs experience their transnational intersectional journeys of belonging, as they create, negotiate and enact their intersectional identities of the country of origin, gender and being entrepreneurs in the UK and Romania.

This Interpretative Phenomenological Analysis (IPA) draws on draws upon Crenshaw's (1991) intersectional and Social Identity theories (Tajfel and Turner, 1979) to investigate how nine interviewed RWMEs have experienced their transnational journeys of acculturative belonging in the UK and Romania.

The study findings show how RWMEs undo and negotiate their intersecting identities to adhere to socio-cultural standards in both their host and native nations. In the UK, they feel empowered as women entrepreneurs, but in patriarchal Romania, their entrepreneurial identity is revoked, contradicting the prescribed socio-cultural roles.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

This study responds to the call regarding inequalities in entrepreneurship opportunities (Vershinina et al., 2022). By focussing on the understudied community of RWMEs and exploring new intersectional and transnational contextual insights, it contributes to the literature and practice of migrant entrepreneurship. These empirical findings are essential for the development of evidence-based, disaggregated entrepreneurship programmes and policies.

This study aims to improve the Unified Theory of Acceptance and Use of Technology (UTAUT) model by examining technological anxiety and other influential factors on international students' adoption of mobile learning (m-learning) during COVID-19 emergency remote teaching (ERT).

This study utilized the modified UTAUT framework to test hypotheses through a cross-sectional survey method. Participants were university students studying Chinese as a foreign language who were selected using a convenience sampling approach. An online questionnaire was then administered. The data collected from the surveys were analyzed using the partial least squares method with SmartPLS 4 software.

The study examined 16 hypotheses and found support for six of them. The results confirmed that performance expectancy (PE) is a significant predictor of behavioral intention (BI), and anxiety influences both PE and effort expectancy. The negative effect of social influence on anxiety was found to be significant, while facilitating conditions had a negative impact on learners' self-efficacy. The model fit indices indicated a good overall fit for the model.

This study presents a valuable contribution to the literature on m-learning in emergency education by incorporating technological anxiety into the enhanced UTAUT model. Examining the relationships between the key factors of the model provides a better understanding of learners' intentions and can inspire researchers to establish new theoretical foundations to evaluate the roles of these factors in diverse educational settings.

The study found that performance expectations are linked to learners' intentions, and anxiety indirectly affects BIs to use mobile learning platforms. Thus, these platforms should be designed to meet learners' expectations with minimum effort and eliminate anxiety triggers to facilitate ease of use. Language curriculum developers and policymakers should incorporate mobile learning applications to support diverse language skills, address students' needs and encourage their use through professional development opportunities for instructors.

Social factors have been found to significantly influence anxiety levels among learners. Therefore, it is crucial for teachers and family members to play an essential role in mitigating anxiety's adverse effects. Discussing related issues can enhance the quality of mobile learning and stimulate social initiative by providers, ultimately improving the learning experience for all learners, regardless of their location or circumstances. This can also contribute to the growth and development of society.

This study contributes to the originality of m-learning development by proposing an enhanced UTAUT model that considers anxiety and emphasizes the critical role of foreign learners' BIs. It provides fundamental guidelines for designing and evaluating m-learning in ERT contexts.

This article analyses the recent inverse transition from goodwill impairment to goodwill amortisation implemented in Spain in 2016. The authors contribute to the existing literature by describing their differing impact over goodwill and impairment figures and testing the impact of goodwill on balances over stock prices.

First, using a database with all Spanish non-financial firms with positive goodwill on their balance sheets, the authors describe the impact of the regulatory change over goodwill and impairment figures. Second, focussing on listed firms only, the authors study the impact of financial reporting of goodwill and impairment on stock prices.

Average goodwill per company and the share of goodwill over total assets significantly reduced after 2016, but the results cannot be easily extrapolated to listed firms due to lack of data. When testing the impact of potentially inflated goodwill balances on prices, the authors find that investors kept overvaluing firms with inflated goodwill balances also with the amortisation method.

The lack of data for listed firms with goodwill in Spain makes it difficult to obtain statistically sound evidence, the results could be biased by the cultural traits of the country and related to the intensity of enforcement and monitoring.

This might suggest that the effects of the impairment method linger, so the authors conform to the interpretation that the systematic amortisation paired with a periodic impairment test may lead to accounting that better reflects the underlying economics of goodwill.

To the best of the authors' knowledge, there are no recent articles that analyse this new “turn-around” requiring again the systematic amortisation of goodwill.