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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.

Education for sustainable development (ESD) is a developing educational concept that aims to achieve economic, social and environmental sustainability through education. Cultural sustainability education aims to cultivate awareness and protection of cultural assets, promote sustainable development and foster environmental responsibility. This study establishes a cyber-physical metaverse of cultural sustainability learning to cultivate students' motivation, multicultural identity, critical thinking and sustainability thinking.

In this study, virtual reality (VR) and 3D printing technologies were utilized to create a cyber-physical metaverse learning environment. This learning environment is designed to allow elementary school children to learn about indigenous cultures and the architecture of slate houses, as well as socio-architectural issues. Learners will be able to experience first-hand the plight of the indigenous tribal areas and the exploration of related cultural knowledge.

The study collected pre- and post-test data through questionnaires, using covariates to analyze learners' perceptions of learning. The results of this study showed that cyber-physical metaverse learning environment had a significant impact on learning motivation, multicultural identity and sustainability thinking for culturally sustainable education. However, this study’s impact on critical thinking skills in students remains to be confirmed.

This is a quasi-experimental study of a single country’s elementary school children in the indigenous area, so its findings cannot be extrapolated to other areas or to learners of different ages.

This study introduces a framework for incorporating both virtual and real cultures to promote sustainable learning. The cyber-physical metaverse learning is used to supplement teaching activities to enhance learners' motivation in learning multicultural knowledge. Students were able to recognize and protect cultural assets, as well as emphasize the importance of sustainable development.

The purpose of this study is to examine various key aspects associated with entrepreneurs’ behaviour following a long-term crisis. Specifically, the study compares the perceptions of female and male entrepreneurs operating in Cyprus and Greece concerning success factors and firm performance in the aftermath of the global financial crisis. Conceptually, the study considers the organisational adaptation literature (Miles and Snow’s typology).

The views of female and male micro and small firm owners-managers operating in Greece and Cyprus, a total of 406, were gathered through a questionnaire. To analyse the quantitative data, independent samples t-test and exploratory factor analysis were applied.

Participants’ responses reveal similar levels of perceived importance between genders regarding adaptive measures and strategies to confront a long-term crisis, as well as perceived firm performance. Nevertheless, exploratory factor analysis highlights differences in how male/female entrepreneurs perceive actions that, as in the case of financial management, can safeguard the immediate outlook of the firm.

While scholarly discourses on gender and entrepreneurship abound, important knowledge gaps still exist, for instance, in entrepreneurs’ problem-solving strategies adopted by female and male entrepreneurs following crises. In addressing this scholarly gap cross-culturally, that is, drawing on cross-national data (Cyprus and Greece); the present study makes an important contribution. Empirically, the study ascertains similar entrepreneurial behavioural characteristics between female-male entrepreneurs. Theoretically, the study validates Miles and Snow’s typology and develops a theoretical framework linking the typology and dimensions emerging from the empirical findings.

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.

The study integrated understanding by design-Internet of Things (UbD-IoT) education with design thinking and computational thinking to plan and design an IoT course. Cross-domain application examples were employed to train students in problem-understanding, deep thinking and logical design for IoT applications.

In this study, the UbD model was integrated with design thinking and computational thinking in the planning and design of an IoT course. The examples of cross-domain applications were used to train students to understand a problem by engaging themselves in deep thinking and helping them think and design logically for an IoT application.

The UbD-IoT learning design greatly decreased students' overall cognitive load. UbD-IoT learning has a significant impact on the performance of computational thinking in problem-solving and problem-understanding. The impact of UbD-IoT learning on logical thinking and program learning cognition in students needs to be verified.

The results of this study have shown that the UbD model is effective in reducing the cognitive load of a learning course and also strengthens T-competencies in the lateral skills of computational thinking, critical problem-solving, logical thinking and creative thinking.

This study aims to assess the risk profile of millennial investors residing in the Delhi NCR region. In addition, the relationship between the risk profile and demographic traits of millennial investors was also analyzed.

Data was collected using a structured questionnaire segregated into two sections. In the first section, millennials were asked questions on socio-demographic factors, and the second section contained ten Likert-type statements to cover the multidimensionality of financial risk. Factor analysis and one-way ANOVA were used to analyze the primary data collected for this study.

The findings indicate that the risk profile of millennials is mainly affected by three factors: risk-taking capacity, risk attitude and risk propensity. Except for educational qualification and occupation, all other demographic features, such as age, gender, marital status, income and family size, seem to significantly influence the factors defining millennials' risk profile.

Uncertainty is inherent in any financial decision, and an investor’s willingness to deal with these variations determines their investment risk profile. To make sound financial decisions, it is mandatory to understand one’s risk profile. The awareness of millennials' distinctive risk profile will come in handy to financial stakeholders because they account for one-third of India’s population, and their financial decisions will shape the financial world for the decades to come.

This paper presents a developed BIMxAR application, an integration of building information modeling (BIM) with augmented reality (AR) linked with real-time online database to support the building facility management work. The primary aim of this research was to develop and empirically examine the applicability of a BIM-based AR (BIMxAR) application in building facility management.

The BIMxAR application was developed and experimented with maintenance work of a university laboratory building. The experiment consisted of a comparison of supportive maintenance tasks performed using the traditional approach and the BIMxAR approach by 38 university students. The time taken to complete each task was recorded and analyzed using statistical analyses to compare the performance between the tasks completed using each approach.

The results indicated that the group using the BIMxAR application approach completed the tasks correctly in a significantly shorter time compared to that using the traditional approach. The findings supported the applicability of the developed BIMxAR application and the improvement of the building facility management tasks when using the proposed approach.

This paper presents a methodological approach in developing a mobile application that integrates BIM with AR for facility management work, leveraging real-time information exchange through a cloud-based platform. The paper also provides empirical evidence that demonstrates how the integration between BIM and AR could be achieved and implemented to help facilitate building maintenance tasks.

For decades, conflict resolution (CR) educators working cross-culturally have struggled with a fundamental dilemma – whether to offer western, evidence-based approaches through a top-down (prescriptive) training process or to use a bottom-up (elicitive) strategy that builds on local cultural knowledge of effective in situ conflict management. This study aims to explore which conditions that prompted experienced CR instructors to use more prescriptive or elicitive approaches to such training in a foreign culture and the implications for training outcomes.

There are two parts to this study. First, the authors conducted a literature review to identify basic conditions that might be conducive to conducting prescriptive or elicitive cross-cultural CR training. The authors then tested the identified conditions in a survey with experienced CR instructors to identify different conditions that afforded prescriptive or elicitive approaches. Exploratory factor analysis and regression were used to assess which conditions determined whether a prescriptive or elicitive approach produced better outcomes.

In general, although prescriptive methods were found to be more efficient, elicitive methods produced more effective, culturally appropriate, sustainable and culturally sensitive training. Results revealed a variety of instructor, participant and contextual factors that influenced whether a prescriptive or elicitive approach was applied and found to be more suitable.

This study used empirical survey data with practicing experts to provide insight and guidance into when to use different approaches to CC-CR training effectively.

This study examines the effect of supply chain (SC) learning (i.e. supplier and customer learnings) on green innovation (i.e. green product and process innovations) and investigates the moderating role of green transformational leadership in the SC learning-green innovation linkage in the construction industry.

Data are gathered from construction firms in Vietnam by a questionnaire survey. Hypotheses of the study framework are tested by hierarchical regression analysis.

Both supplier and customer learnings have positive effects on green innovation (both green process and product innovations). Furthermore, green transformational leadership moderates the linkage between supplier learning and green innovation but does not moderate the linkage between customer learning and green innovation.

Construction firms need to constantly develop capabilities of SC learning for promoting their green innovation.

The present study is one of the first attempts in construction that investigates the importance of SC learning to achieving green innovation as well as the role of green transformational leadership for strengthening the effect of green learning on green innovation.

The landscape of search engine usage has evolved since the last known data were used to calculate click-through rate (CTR) values. The objective was to provide a replicable method for accessing data from the Google search engine using programmatic access and calculating CTR values from the retrieved data to show how the CTRs have changed since the last studies were published.

In this study, the authors present the estimated CTR values in organic search results based on actual clicks and impressions data, and establish a protocol for collecting this data using Google programmatic access. For this study, the authors collected data on 416,386 clicks, 31,648,226 impressions and 8,861,416 daily queries.

The results show that CTRs have decreased from previously reported values in both academic research and industry benchmarks. The estimates indicate that the top-ranked result in Google's organic search results features a CTR of 9.28%, followed by 5.82 and 3.11% for positions two and three, respectively. The authors also demonstrate that CTRs vary across various types of devices. On desktop devices, the CTR decreases steadily with each lower ranking position. On smartphones, the CTR starts high but decreases rapidly, with an unprecedented increase from position 13 onwards. Tablets have the lowest and most variable CTR values.

The theoretical implications include the generation of a current dataset on search engine results and user behavior, made available to the research community, creation of a unique methodology for generating new datasets and presenting the updated information on CTR trends. The managerial implications include the establishment of the need for businesses to focus on optimizing other forms of Google search results in addition to organic text results, and the possibility of application of this study's methodology to determine CTRs for their own websites.

This study provides a novel method to access real CTR data and estimates current CTRs for top organic Google search results, categorized by device.