• The Journal of Industrial Distribution & Business
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• v.12 no.7
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• pp.7-14
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• 2021

Purpose: The coronavirus (COVID-19) has become a worldwide pandemic and significantly influences the global economy. Therefore, this paper aims to determine the impact of COVID-19 on the accounting profession in Bangladesh. Research design, data, and methodology: The research has focused on its primary question. How much does COVID- 19 affect the accounting profession in Bangladesh? A formal questionnaire has been developed to address it. Questionnaire was spread via Facebook and email. Sample was determined by using random sampling method. The collection comprises 190 from Bangladesh. The Likert scale of five points was used. Descriptive and inferential statistical analysis (Wilcoxon signed-rank test) were used for analysis. Results: the study found a great impact of COVID-19 on the accounting profession in Bangladesh. Many changes are faced due to pandemics. Most accountants are working remotely during pandemic rather than before pandemic. They have adapted to new technology. Meetings and trainings are held virtually. They are also facing cybersecurity problems because of less data security. Job insecurity has increased. Conclusions Therefore, the global pandemic COVID-19 dramatically affects the accounting profession in Bangladesh. The changes that happened due to pandemics will advance the accounting profession. These revolutionary changes will become the world's new normal.

• Journal of the Korean Society of Food Culture
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• v.37 no.3
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• pp.265-277
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• 2022

This study investigated alterations in the health behaviors and eating habits due to the coronavirus disease 2019 (COVID-19) pandemic. An online survey was administered to 270 university students from September 22, 2021 to October 26, 2021. While the frequency of eating at home had increased during the COVID-19 pandemic compared to before the pandemic, there was a decrease in the frequency of eating out, drinking, and eating vegetables. However, the frequency of eating delivery, takeout, and convenience foods and the utilization of online shopping and delivery apps had considerably increased. In addition, when selecting menus, considerations of health, hygiene, and convenience were more important during the COVID-19 pandemic than before the COVID-19 pandemic. Physical activity more than 3 days a week had decreased, whereas sedentary time showed a proportionate increase. The percentage of people who perceived their health status to be worsening was determined to have increased during the COVID-19 pandemic. To prepare for the era of infectious diseases, future research needs to identify health behaviors and dietary problems by administering surveys that include a large sample size and participants of various ages. Moreover, health promotion and nutrition management plans should be prepared accordingly.

• Journal of Preventive Medicine and Public Health
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• v.56 no.5
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• pp.413-421
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• 2023

Objectives: This study explored the effect of the coronavirus disease 2019 (COVID-19) pandemic on psychosocial stress in prime working-age individuals in Korea, focusing on gender inequalities. We hypothesized that the impact of COVID-19 on mental health would differ by age and gender, with younger women potentially demonstrating heightened vulnerability relative to men. Methods: The study involved data from the Korea Community Health Survey and included 319 592 adults aged 30 years to 49 years. We employed log-binomial regression analysis, controlling for variables including age, education, employment status, marital status, and the presence of children. The study period included 3 phases: the period prior to the COVID-19 outbreak (pre-COVID-19), the early pandemic, and the period following the introduction of vaccinations (post-vaccination). Results: The findings indicated that women were at a heightened risk of psychosocial stress during the early pandemic (relative risk [RR], 1.01; 95% confidence interval [CI], 0.98 to 1.05) and post-vaccination period (RR, 1.07; 95% CI, 1.04 to 1.10) compared to men. This pattern was prominent in urban women aged 30-34 years (pre-COVID-19: RR, 1.06; 95% CI, 1.02 to 1.10; early pandemic: RR, 1.16; 95% CI, 1.08 to 1.25; post-vaccination period, RR, 1.22; 95% CI, 1.14 to 1.31). Conclusions: The COVID-19 pandemic has exerted unequal impacts on psychosocial stress among prime working-age individuals in Korea, with women, particularly those in urban areas, experiencing a heightened risk. The findings highlight the importance of addressing gender-specific needs and implementing appropriate interventions to mitigate the psychosocial consequences of the pandemic.

• Journal of the Korea Society of Computer and Information
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• v.29 no.3
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• pp.147-154
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• 2024

The coronavirus disease-2019 (COVID-19) pandemic has changed physical activities due to social distancing to prevent the spread of infectious disease. The restriction could affect physical activities and serum lipid levels. The purpose of this study is to investigate changes of serum lipid levels and physical activities due to the social distancing between the pre-and-post COVID-19 pandemic on Jeju Island. A total of 5,373 subjects who underwent medical examination at a medical center located on Jeju Island. between May 2018 and December 2021 was enrolled. They were divided into two groups (the pre-COVID-19 vs. the post-COVID-19) based on their medical checkup dates and analyzed about clinical variables between them. Among the clinical variables, the mean age (P<0.014) and the mean levels of high-density lipoprotein-cholesterol (P=0.001), low-density lipoprotein-cholesterol (P=0.039) and total-cholesterol (P<0.001) and the proportions of subjects with abdominal obesity (P<0.001), aerobic exercise (P=0.003) and physical activity (P=0.008) were significantly higher in the post-COVID pandemic than those in the pre-COVID-19 pandemic. Even though the proportions of subjects with physical activity and aerobic exercise were statistically greater in the post-COVID-19 pandemic, those with central obesity and dyslipidemia were significantly higher in the period than before on Jeju Island.

• Journal of the Korean Regional Science Association
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• v.37 no.4
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• pp.75-93
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• 2021

By defining a travel disparity based on the degree to which travelers diversify their destinations, this paper examines how socioeconomic and spatial factors affect the travel disparity among the elderly in Seoul. This paper uses the COVID-19 pandemic as a natural experiment which can bring about different behavioral responses among the older travelers. Using the smart card data, we compare the destination diversification patterns before and after the pandemic. In the early morning(4:30-9:00), the degree of destination diversification varies between the core and the periphery and this trend persists through the pandemic. In the late morning(9:00-12:00), a new trend of disparity appeared after the pandemic. Although those who hold higher socioeconomic status and live closer to the core have a larger range of choices for destinations, the difference of range did not lead to differences in diversification before the pandemic, due to the discretionary nature of the elderly's trip. In contrast, as the elderly were forced to search alternative destinations right after the outbreak of the pandemic, the range of choices became an important factor causing observable differences in destination diversification. The findings suggest that the travel disparity observed during the pandemic is due to the difference in the range of choices by socioeconomic and spatial factors.

• Asian Journal for Public Opinion Research
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• v.8 no.4
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• pp.478-492
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• 2020

The COVID-19 global health crisis has affected the mental and psychological health and well-being of the people around the world. However, little is known about the impact of COVID-19 among Filipino teachers. This study was conducted to determine the impact of the COVID-19 pandemic on the quality of life (QoL) of professional teachers in the Philippines. A descriptive cross-sectional study was used involving 139 licensed professional teachers. The COVID-19 Impact on Quality of Life (COV19-QoL) was the primary measure used in this study. Descriptive statistics, t-test, and one-way ANOVA were the statistical tools employed to analyze the data. Results indicated a moderate COVID-19 impact on the QoL of the teachers. There was a significant difference in the impact of COVID-19 on QoL by degree program. However, the impact of COVID-19 on QoL did not significantly differ by age, sex, marital status, employment status, monthly salary, presence of a COVID-19 case near their residence, personal knowledge of someone who was infected or died of COVID-19, presence of a medical condition, and perceived threat. The psychological well-being and QoL of teachers must be recognized and teachers must be provided with support as they continue to adapt to the impact brought by the COVID-19 pandemic. This study contributes to the growing literature on the impact of the pandemic.

• Journal of the Korean Society of School Health
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• v.36 no.3
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• pp.103-112
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• 2023

Purpose: The COVID-19 pandemic, which emerged in late 2019, had a profound impact on global public health and disrupted the daily lives of people worldwide. Particularly, university students faced a challenging situation as their university life underwent a drastic transformation due to long-term remote learning and isolation measures. This study aimed to investigate the relationship between changes in daily life during the 2020 COVID-19 pandemic and depressive symptoms among university students aged between 19 and 29 in Korea. Methods: We analyzed data from the nationally representative 2020 Community Health Survey (CHS). Among the 229,269 participants, 9,279 university students aged 19-29, either enrolled or on leave, were selected. After excluding 401 cases with missing values, the final sample comprised 8,878 individuals. Using multivariate logistic regression with a complex sample design, we explored the association between daily life changes during the COVID-19 pandemic and depressive symptoms. Results: Changes in daily life during the COVID-19 pandemic was associated with depressive symptoms in Korean university students aged 19 to 29, even after adjusting for sociodemographic characteristics, health-related factors, and COVID-19-related aspects (OR=1.28, 95% CI=1.09~1.50). Conclusion: Our study suggests that when examining the impact of COVID-19 on health issues, it is crucial to consider the changes in daily life caused by the pandemic. These findings can provide insights into the psychological well-being of university students during times of crisis.

• International Journal of Knowledge Content Development & Technology
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• v.10 no.4
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• pp.65-82
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• 2020

This study examined information sharing and evaluation as determinants of the spread of fake news among Nigerian youths on social media using experience from COVID-19 pandemic. A descriptive survey design was adopted for the study and a Web-based questionnaire (Google Forms) was used to collect data for the study. The total responses of 278 were collected from the participants, which represents the unit of analysis. The finding of the study revealed that most Nigerian youths used Facebook, Twitter, WhatsApp and Instagram to share information on COVID-19. However, only a few Nigerians used Linkedln and other types of social media to share information on COVID-19. It was also found that building a relationship with social media communities, enjoyment and risk taking, and political inclination influence the sharing behavior of Nigerian youths during the COVID-19 pandemic. Results show that social media handle/page found sharing of fake news on COVID-19 especially on the treatment, vaccines numbers of cases and symptoms. The study concludes that there is a positive relationship between information evaluation and the spreading of fake news on COVID-19 among Nigerians. Information sharing and evaluation should be done with the utmost level of objectivity and sincerity.

• Journal of Distribution Science
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• v.20 no.4
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• pp.95-100
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• 2022

Purpose: This study aimed to investigate whether distribution and service companies maintained their accounting information quality and provided reliable information despite the economic changes occurring after the outbreak of the COVID-19 pandemic in Korea. The distribution industry has enjoyed increased demand as many companies expanded their untact distribution channels, including to online sales. However, as the pandemic drags on, their future prospects remain uncertain. Research design, data, and methodology: In this study, we define 2018-2019 as the "pre COVID-19 period" and 2020 as the "post COVID-19 period." An empirical analysis was performed using a regression model that includes POST, the independent variable, indicating the post COVID-19 period, and discretionary accruals(DA), a proxy for earnings management, as a dependent variable. Results: The analysis shows that the coefficient of POST is significantly positive (+) for the dependent variable DA. This finding suggests that distribution and service companies engaged in more earnings management during the post COVID-19 period than during the pre COVID-19 period, indicating their awareness of the uncertainty of future business performance as the pandemic persists. An additional analysis confirmed that smaller companies with fewer stakeholders and higher information asymmetry tend to engage more in earnings management than larger companies.

• Safety and Health at Work
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• v.12 no.4
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• pp.490-495
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• 2021

Introduction: The risk of experiencing psychiatric symptoms related to the COVID-19 pandemic is high among healthcare workers whose occupations are in public health, emergency medicine, and intensive or critical care. Materials and methods: A cross-sectional study aimed to assess the prevalence of fear of COVID-19 among 411 frontline Egyptian physicians during the COVID-19 pandemic; identify determinants and predictors for fear of COVID-19; determine the impact of fear of COVID-19 on job satisfaction; and detect the impact of fear of COVID-19 on turnover intention. Three standardized scales (fear of COVID-19, job satisfaction, and turnover intention scores) were used for data collection via online Google Form. Results: Regarding fear relating to the COVID-19 pandemic, 16.5% of the study subjects were classified as experiencing a severe fear level, while 78.1% experienced a moderate degree. A significant association between the level of fear relating to COVID-19 and the work department. The highest degree of fear is in a general-educational-university facility. Regarding job satisfaction, 42% of those having a severe level of fear are dissatisfied. Fear of COVID-19 is negatively associated with job satisfaction while positively significant correlated with turnover scores, a positive significant predictor of turnover intention. Job satisfaction is negatively associated with turnover intention; a negative significant predictor of turnover intention. Conclusions: Frontline Egyptian physicians reported higher levels of fear relating to the COVID-19 pandemic (moderate to severe). Increased fear levels relating to COVID-19 have a relationship with lower levels of job satisfaction and higher levels of job turnover.