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Feedback is crucial in a learning process, particularly in an online interaction where both learners and instructors are distantly located. Thus, this paper aims to investigate the association between feedback strategies, embedded course syllabus and learning improvement in the Sakai Learning Management System.

This paper uses a survey design to collect cross-sectional data from adult distance learning students. The data were analysed using descriptive statistics and a standard multiple regression model in Stata.

The results show that feedback strategies (timing, mode, quality and quantity) and embedded course syllabus have a significant relationship with learning improvement. However, the feedback strategy – target – is not significantly related to learning improvement though it is the highest feedback strategy.

This paper has contributed to the extant literature by providing empirical evidence to support the constructivism theory of learning from a distance learning perspective in a developing country. The study has shown that if the feedback strategies are well managed and applied, they would make a considerable impact on distance education students' academic pursuits. Hence, the paper provides a pedagogical foundation for short and long-term distance learning policy.

Some researchers regard discretionary accrual (DA) as one of the factors that drive corporate managers to conduct tax planning (Scott, 2009; Basri and Buchari, 2017). Based on agency theory and positive accounting theory, corporate managers can transform accounting information and manipulate firm earnings to reduce tax liability. There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of real earnings management (REM) on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning. Despite the widespread notion, as well as positive accounting theory, tax planning theory that financial attributes (profitability, leverage, liquidity and firm growth), REM and DA motivate tax planning, previous investigations have produced mixed results (Dwenger and Steiner, 2009; Wang and Chen, 2012; Chen and Zolotoy, 2014; Aghouei and Moradi, 2015; Pettersson and Wu, 2015; Ribeiro, 2015; Chen et al., 2016; Jamei and Khedri, 2016; Ogbeide, 2017; Yuniawati et al., 2017; Chen and Lin, 2017; Firmansyah and Febriyanto, 2018; Prastiwi, 2018; Rani et al., 2018; Kibiya and Aminu, 2019; Kałdoński and Jewartowski, 2019 and Siyanbonla, 2021). This study aims to use REM as a moderator to examine the relationship between financial attributes and tax planning whether it will strengthen or weaken the relationship.

The study examines the impact of financial attributes on the corporate tax planning of listed manufacturing firms in Nigeria. It also tests for the moderating effect of REM on the relationship between financial attributes and tax planning. Data for the study was sourced from the annual reports of sampled manufacturing firms. The study used the panel data methodology for analysis. The study used fixed effect estimation to interpret the parsimonious model and random effect was used to interpret the moderated model. The study documented that financial leverage has a positive significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other. The study recommends that firms should go for more debt to take advantage of the tax shield of interest on the debt. Also, firm management should use non-current debt to finance non-current assets and use current debt to finance current assets to avoid the risk of taking over or liquidation. The study also recommends that firm management should engage in intercompany and intracompany transactions by selling their goods to affiliates in countries with low prices and low tax rates. A firm should also overproduce goods to have high production costs and high closing inventory since real earning management significantly reduces tax liabilities by deferring income into a later year.

The study documented that financial leverage has a positive and significant influence on the tax planning of the sampled manufacturing firms. While firm growth has a negative but significant impact on the tax planning of listed manufacturing firms in Nigeria. REM has a positive and significant impact on tax planning. Also, REM moderate significantly the relationship between financial attributes on one hand and tax planning on the other.

There is a lot of research concerning earnings management and tax planning in the developed economy. These studies include Wang and Chen (2012) and Pettersson and Wu (2015). In the emerging economies, it includes Jamei and Khedri (2016), Kurniasih and Sulardi Suranta (2017), Prastiwi (2017), Almashaqbeh et al. (2018), Bayunanda et al. (2018), Rani et al. (2018) and Kałdoński and Jewartowski (2019). It is important to note that none of the research mentioned above has evaluated the impact of REM on tax planning in Nigeria. While in the developed economy only Kałdoński and Jewartowski (2019) used REM as an explanatory variable, while the majority of studies used DA. Consequently, no study has used REM to moderate the relationship between financial attributes and tax planning.

Drawing upon the stimulus-organism-response model, this study aims to explore the impact of soft aspects of service quality on revisit intention through the mechanism of perceived empathy.

For the examination of the hypothesized relationships, the study adopts structural equation modelling to analyse the data of 562 respondents (i.e. 281 family members and 281 inpatients).

The empirical results suggest that service quality increased family member empathy perception, which, in turn, improved inpatients’ revisit intentions.

Past studies have focused on the roles of overall service quality. The authors have extended the literature by examining the specific but important aspect of service quality and its effects on emotional response. Importantly, the study explains that the affective reactions of a patient’s family, fastened with perceived empathy, have a central role in influencing the patients’ subsequent reactions. Moreover, the prior studies collected the data either from hospital employees or patients. However, in the present study, the authors used a unique sample (family members as well as patients) to have a deeper understanding. Thus, the study enhances the literature on the stimuli-response (i.e. service quality – revisit intentions) relationship in the context of service marketing in general and health care in specific. Important academic and managerial contributions and recommendations for future research are discussed.

Promoting sustainable consumption is key to global sustainable development. The current study aims to explore the impact of environmental risk perception, environmental knowledge, social pressure and health consciousness on sustainable behavior intention among millennial consumers.

This study used a survey method and a self-administered questionnaire to obtain data from the millennial generation. Smart partial least square (PLS) 4.0 was used to analyze data. This research used judgmental sampling and collected 596 valid responses.

The present study indicates that sustainable consumption is becoming more prevalent among millennials. The authors observed that a high level of environmental risk perception, environmental knowledge, social pressure and health consciousness are the antecedents of sustainable behavioral intention, ultimately leading to sustainable consumption behavior.

The current study highlights the millennial generation's sustainable consumption behavior. Researchers, policymakers, scientists, managers, industry professionals and brand managers can use the research findings to establish a sustainable framework.

This research finds that promoting ecological consumption and environmental consciousness can help developing countries achieve environmental sustainability and ecological balance. The research findings add to the literature by offering new insights into customers' pricing perception for sustainable products and sustainable product availability toward sustainable consumption behavior in developing countries.

This paper aims to explore the prevalence of depression, anxiety symptoms and suicidal ideation among the Romani population in Ukraine and their connections with various social health determinants: age, gender, household characteristics, employment and living conditions.

For measuring mental health conditions, GAD-7 and PHQ-9 were used. Individual interviews were conducted by trained volunteers of the International Charitable Organization “Roma Women’s Foundation Chirikli”. Data were gathered from January to March 2020.

The overall level of depression found in the sample was 8.08, while the mean for anxiety was 7.22. In general, 32.7% of respondents scored positively for signs of depression and 29.6% for anxiety. The two-week prevalence of suicidal ideations was 26.9%. Compared to the general population, the prevalence of depression among the Romani research participants was twofold higher, and anxiety was 2.5-fold higher. Signs of depression and anxiety in women were significantly higher (36% vs 28.6% for depression and 33.9% vs 24.2% for anxiety) than in men. Signs of depression and anxiety were higher for people without education than for university students (9.32 vs 3.04 for depression and 8.26 vs 3.00 for anxiety). The lowest levels of depression, anxiety and suicidal ideation were among officially married persons (6.61, 6.36 and 0.23, respectively). Significant small positive correlations were found between all measurements and the number of household members (0.149 for depression, 0.124 for suicidal ideation and 0.175 for anxiety; p < 0.001) and the number of children (0.303 for depression, 0.224 for suicidal ideation and 0.243 for anxiety; p < 0.001). In terms of employment, the highest scores for depression, anxiety and suicidal ideation were found among those who are employed seasonally (9.06, 8.25 and 0.61) or irregularly (9.09, 8.12 and 0.57) in contrast with self-employed (4.88, 4.90 and 0.19) and full-time employees (5.86, 5.51 and 0.18). Living place (city, village or camp) showed no relation with mental health, except for suicidal ideation: those living in villages had higher levels of suicidal ideation than those living in cities (0.49 vs 0.31).

The study has some limitations. Data were gathered from January to March 2020, and since then, the situation in Ukraine has drastically changed due to the full-scale Russian invasion. While this study’s data and conclusions might serve as a baseline for further research, they do not represent the real-time situation. While many social factors were analysed, the effects found for them do not necessarily represent causality, given the statistical methods used. Interactions among factors were not studied; therefore, no firm conclusions can be made about the effects of those interactions on mental health.

To the best of the authors’ knowledge, this paper is original in terms of its topic, as the first-ever in Ukraine quantitative study of mental health and social determinants of mental health of the Romani population.

The main aim of the study is to explore the volatility spillover effect of cryptocurrencies (Bitcoin, Ethereum and Litecoin) on inflation volatility in India.

A popular tool, the Bivariate GARCH model (BEKK-GARCH), to study the volatility spillover effect, is applied in the study. Monthly data of cryptocurrencies and inflation (WPI and CPI indices) are gathered from 2015 to 2021.

Significant short-term responsiveness of volatility of cryptocurrencies on the inflation volatility is found. In addition to this, the significant volatility spillover effect from the cryptocurrencies to the inflation volatility is found.

The findings of the current paper can be of use for inflation management, target inflation policies and policies to contain the volatility of cryptocurrencies. The significance of the current paper is relevant as governments worldwide are officially recognizing cryptocurrencies and starting the process of launching their official virtual currency.

No other study is observed on the topic. Hence, the contribution and novelty of the findings of the current paper are very high and add value to the nonexistent literature on the topic. Lack of the number of inflation observations (data of CPI and WPI are available only in monthly frequency) crimps the model estimation. As the cryptocurrencies become old, more data points will be available by design, and such problems can be resolved, and better model estimation may be possible.

This study aims to measure the impact of loneliness, physical activity (PA) and self-esteem on the health of retired people and also checks the moderating role of living arrangements and gender of the elderly people on this relationship.

Four standardized scales were used in the study to measure four different constructs: Self-Worth Questionnaire, UCLA Loneliness Scale Version 3, General Health Questionnaire-28 and Physical Activity Scale for Elders. Structural equation modelling was applied to the four constructs.

The study concluded that loneliness has a negative and significant impact on the health of retired people, while self-esteem and PA have a positive and significant impact on their health.

The study is among the few to include multiple instruments to measure abstract parameters in the field of health care. The paper brings out implications not just for academicians but also for policymakers, considering the complex situation prevailing in the emerging economy.

As the world experiences a rapid rise in technological advances, the engineering profession will be required to become even more socially responsible and emotionally stable to be able to display higher levels of empathy towards the society they serve. Therefore, the purpose of this study is to evaluate the key emotional competencies (ECs) that engineers need to possess to thrive in the construction industry after graduation.

A quantitative research approach was conducted with close-ended questionnaires developed and administered to built environment professionals such as architects, construction managers, construction project managers, engineers and quantity surveyors.

The results showed that the ability to display a positive outlook on life, understand one's emotional triggers, ability to display resilience in hard times, control one's emotions and ability to show compassion to others were the highest-ranked ECs. Further analysis revealed four clusters such as self-awareness, empathy, self-regulation and self-motivation.

Practical guidance for higher education institutions is offered in terms of revamping and revisiting their engineering education curricula to develop these ECs to produce emotionally sound engineers for the ever-changing world of work.

As the world of work becomes increasingly dynamic and diverse, engineers will be required to possess empathy, social skills and high levels of ECs to be able to seamlessly interact with fellow professionals as well as the society they serve.

The construction industry and its activities harmfully affect the environment. Hence, adopting green building (GRB) practices can be helpful in achieving sustainable development goals. Therefore, this study aims to identify the factors affecting the intention to adopt GRB practices by extending theory of planned behavior (TPB).

Using non-probability purposive sampling technique, data was gathered from consultant and contractor engineers in the construction industry through a questionnaire. The analysis was done using partial least square-structural equation modeling technique on a useful sample of 290.

Findings revealed that the core constructs of TPB [i.e. attitude (AT), subjective norms (SUBN) and perceived behavioral control (PBC)] significantly affect the intention to adopt GRB practices. Moreover, government support and knowledge of green practices (KNGP) were found to be critical influencing factors on AT, SUBNs and PBC. Lastly, the findings confirmed that environmental concerns (ENC) play as a moderating between SUBN and intention to adopt GRB practices, as well as AT and intention to adopt GRB practices.

This study contributes to existing knowledge on GRB, offering evidence base for policy choices regarding climate change adaptation and mitigation in the construction industry.

This study provides insights from the perspective of a developing economy and confirms the applicability of TPB in the adoption of GRB practices. Moreover, this study confirms the moderation role of ENC in between TPB constructs and intention to GRB that is not tested earlier in the context of GRB. This study also confirms that government sustainable support positively affects PBC, and KNGP significantly affects SUBNs.

This paper examines whether technological changes that promote communications between investors and managers help bridge the gap in the cost of equity capital among firms in different regions.

We use the online interaction platforms of listed firms in China and utilize brokerage presence (BP) to capture the geographic distribution of financial factors. We explore whether online interactions would reduce the cost of equity to a greater extent for firms located in low brokerage presence regions (hereafter “low-BP firms”) than those in high brokerage presence regions (hereafter “high-BP firms”).

We find low-BP firms benefit more from an improved information environment created by online interactions. We also find that posts about low-BP firms are more value-relevant and useful in processing corporate disclosures. Further, a higher number of interactions significantly enhances more informational efficiency for low-BP firms, and the effect of reducing the gap in financing costs is more pronounced when corporate information is complex.

We conclude that online interactions alleviate geography-induced information frictions and create a relatively level playing field for firms located in all regions.