• The Journal of Asian Finance, Economics and Business
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• v.9 no.2
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• pp.169-175
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• 2022

Unexpected events, such as the COVID-19 pandemic, can occur at any time and have an influence on all countries. The COVID-19 pandemic has infected more than 200 nations, including Indonesia. As a result of this phenomenon, Indonesia's state revenue system will need to be adjusted. Therefore, the goal of this research is to see if there are any differences in taxation in Indonesia as a result of the COVID-19 incident. The data was collected using the base years of 2018, 2019, and 2020. The information came from the financial statements of companies in the industrial sector that are publicly traded on the Indonesian Stock Exchange (IDX). Purposive sampling was used, and there were 54 companies represented in the samples that met the criterion. In this study, the difference test was used as an analytical technique. According to the findings, there was no difference in the pattern of tax avoidance between pre-COVID-19 in 2019 and during the COVID-19 period in terms of leverage and fixed asset intensity. It occurred because the tax avoidance policy was implemented as a short-term fiscal strategy to ensure the company's existence. Finally, because these findings were restricted to the Indonesian environment, their generalizability was limited.

• The Korean Journal of Food And Nutrition
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• v.36 no.4
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• pp.222-235
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• 2023

In this research, we examined the shifts in determinants influencing the frequency of eco-friendly food purchases pre- and post-COVID-19. Our analysis utilized filtered 2019-2021 Consumption Behavior Survey data from the Korea Rural Economic Institute Food, excluding any irrational responses. Given the nature of the dependent variable, a multinomial logistic regression model was employed with demographic factors, variables pertaining to food consumption behavior, and variables concerning food consumption awareness as predictors. Following the onset of the COVID-19 pandemic, an individual's level of education was observed to positively influence the frequency of eco-friendly food purchases. In contrast, income level and fluctuations in food consumption expenditure did not appear to have a discernible impact on the purchasing frequency of such eco-friendly products. Irrespective of the advent of COVID-19, variables such as the frequency of online food purchases, the utilization of early morning delivery services, dining out frequency, and the intake of health-functional foods consistently demonstrated a positive correlation with the propensity to purchase eco-friendly foods. Overall, consumers prioritizing safety, quality, and nutrition over price, taste, and convenience in their procurement decisions for rice, vegetables, meat, and processed foods exhibit an increased inclination toward the acquisition of eco-friendly food products.

• Journal of Information Technology Services
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• v.20 no.6
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• pp.45-62
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• 2021

After the COVID-19 outbreak in 2019, the spread of COVID-19 has not been easily caught despite preventive measures in each country. The spread of COVID-19 has hit the world, especially in the economic and tourism sectors. Countries around the world are easing restrictions on the movement of vaccinated people in preparation for the post-corona era. Under the name of "Vaccine Passport," "Vaccination Certificate," and "Digital Health Pass," vaccination measures are being implemented to allow vaccination recipients to use multi-use facilities. However, there is no international agreement on the movement of countries, and each country has its own immigration policy. In order to return to pre-corona daily life, global agreements must be reached from the movement of vaccinated people between countries, and standards and implementation methods must be determined. This study focuses on the implementation and utilization of vaccination certificates suitable for the COVID-19 era. We will look at the spread of COVID-19 and its international response policies. In the case of COVID-19, we will investigate why vaccination certificate installation should be standardized and how far the current standardization has been discussed, and discuss the characteristics of vaccination certificate installation and considerations. In order for the immunization certificate discussed in the previous chapter to be recognized internationally, institutional and technical considerations are identified and security factors that may occur in each implementation are also presented. Finally, the international recognition case of vaccination certificate is discussed, and the method of installation and utilization of vaccination certificate is proposed. This paper can be used as a policy because of its timeliness in studying the standards of vaccination certificates and considerations for international recognition to restore movement between countries in the spread of COVID-19. In addition, if other infectious diseases occur in the future or similar cases where movement between countries is restricted, it can be used as a reference to support the movement of verified people.

• International Journal of Computer Science & Network Security
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• v.22 no.9
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• pp.195-207
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• 2022

COVID-19 has remained one of the most serious health crises in recent history, resulting in the tragic loss of lives and significant economic impacts on the entire world. The difficulty of controlling COVID-19 poses a threat to the global health sector. Considering that Artificial Intelligence (AI) has contributed to improving research methods and solving problems facing diverse fields of study, AI algorithms have also proven effective in disease detection and early diagnosis. Specifically, acoustic features offer a promising prospect for the early detection of respiratory diseases. Motivated by these observations, this study conceptualized a speech-based diagnostic model to aid in COVID-19 diagnosis. The proposed methodology uses speech signals from confirmed positive and negative cases of COVID-19 to extract features through the pre-trained Visual Geometry Group (VGG-16) model based on Mel spectrogram images. This is used in addition to the K-means algorithm that determines effective features, followed by a Genetic Algorithm-Support Vector Machine (GA-SVM) classifier to classify cases. The experimental findings indicate the proposed methodology's capability to classify COVID-19 and NOT COVID-19 of varying ages and speaking different languages, as demonstrated in the simulations. The proposed methodology depends on deep features, followed by the dimension reduction technique for features to detect COVID-19. As a result, it produces better and more consistent performance than handcrafted features used in previous studies.

• Journal of the Korean Academy of Child and Adolescent Psychiatry
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• v.33 no.4
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• pp.113-121
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• 2022

Objectives: This study aimed to compare the quality of life (QoL) of children with attention-deficit/hyperactivity disorder (ADHD) before and during coronavirus disease-2019 (COVID-19) and to examine how their QoL is affected by emotional and environmental factors during COVID-19. Methods: Participants in the pre-COVID-19 (n=43) and COVID-19 (n=36) groups were recruited from the same university hospital. The Pediatric Quality of Life Inventory (PedsQL) 4.0 Child Self-report, the Children's Depression Inventory (CDI), the Revised Children's Manifest Anxiety Scale (RCMAS), the PedsQL 4.0 Parent Proxy Report, and the Conners' Parent Rating Scale (CPRS) were employed. Independent t-tests, Pearson's correlation analysis, and multiple regression analysis were conducted. Results: Caregivers assessed the children's QoL more negatively than the children themselves in both groups. Children with ADHD evaluated their physical function more negatively and anxiety was significantly higher in the COVID-19 group. In the COVID-19 group, the PedsQL child self-report was significantly predicted by the CPRS, the CDI, and environmental factors (i.e., relation to child and monthly household income). Conclusion: Children with ADHD in the COVID-19 group had a numerically lower QoL and significantly higher anxiety. To improve QoL, it is important to deal with not only depression but also ADHD symptoms and environmental factors.

• Journal of Gastric Cancer
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• v.22 no.4
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• pp.264-272
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• 2022

Purpose: The coronavirus disease 2019 (COVID-19) pandemic has significantly disrupted cancer screening services worldwide. We aimed to measure the impact of COVID-19 on gastric cancer screening rates based on age, sex, household income, and residential area. Materials and Methods: We analyzed data from the Korean National Cancer Screening Survey from 2017 to 2021 for adults aged 40-74 years. We evaluated the gastric cancer screening rate within two years in accordance with the National Cancer Screening Program protocol recommendations and that within the previous year. We compared the trends in the pre- and post-COVID-19 outbreak periods. Results: Before the COVID-19 outbreak, there was little change in the gastric cancer screening rates until 2019. After the COVID-19 outbreak, the screening rate as per recommendation decreased from 70.8% in 2019 to 68.9% in 2020 and that for one year decreased from 32.7% in 2019 to 27.2% in 2020. However, as the COVID-19 pandemic continued after 2020, both gastric cancer screening rates as per recommendations and for one year rebounded. Although a similar trend was observed for the upper endoscopy screening rate, the upper gastrointestinal series screening rate decreased from 7.8% in 2020 to 3.1% in 2021. During the pandemic, the screening rate decreased among younger adults (40-49), those residing in metropolitan regions, and those with high incomes. Conclusions: Despite a decline in gastric cancer screening rate during the COVID-19 pandemic, the rate surged in 2021. Further studies are needed to estimate the impact of cancer screening delays on future cancer-related mortalities.

• International Journal of Contents
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• v.17 no.3
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• pp.38-47
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• 2021

The purpose of this study was to analyze the effectiveness of integrated simulations conducted by virtual simulation and in situ simulation among nursing college students during COVID-19. This study was conducted from July 7 to 9, 2020 and the participants included 126 fourth-year nursing college students. Integrated simulation consisted of virtual simulation, teledebriefing, pre-briefing, in situ simulation, and debriefing. The results showed that after the use of various simulation modules and the training of integrated simulations incorporating virtual and in situ simulation training, critical thinking (t=5.20, p=<0.001), clinical judgment (t=6.71, p=<0.001), and simulation effectiveness (t=3.53, p=0.001). These findings could help establish the direction for more diverse forms of simulation-based education and it should be conducted in future nursing simulation during this COVID-19 pandemic era.

• Journal of Korea Society of Digital Industry and Information Management
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• v.19 no.2
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• pp.79-87
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• 2023

On-line learning has been adopted as a major educational method due to the COVID-19 pandemic. Students and faculties got accustomed to on-line educational environment as they experienced it during the COVID-19 pandemic. Development of various technologies and social requirement for educational renovation lay groundwork for on-line learning as well. Therefore, on-line learning or blended learning will be likely to go on after the end of COVID-19 pandemic and it is necessary to prepare the guidelines for effective utilizing on-line learning. The primary purpose of this study is to examine the learning behaviors and the learning effects by using LMS data. Learning behaviors were measured in terms of learning time and access frequency for pre-recorded video lectures targeting computer-practice classes. The results of empirical analysis reveal that frequency was the significant predictor of course achievements but learning time was not. The findings of empirical analysis will provide insights that the effective planning and designing on-line classes based on learning behaviors are key to enhancing learning effects and learner's satisfaction.

• Safety and Health at Work
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• v.13 no.3
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• pp.269-278
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• 2022

Background: PTSD (Post-traumatic stress disorder, PTSD) had a great impact on health care workers during the COVID-19 (Corona Virus Disease 2019, COVID-19). Better knowledge of the prevalence of PTSD and its risk factors is a major public health problem. This study was conducted to assess the prevalence and important risk factors of PTSD among medical staff during the COVID-19. Methods: The databases were searched for studies published during the COVID-19, and a PRISMA (preferred reporting items for systematic review and meta-analysis) compliant systematic review (PROSPERO-CRD 42021278970) was carried out to identify articles from multiple databases reporting the prevalence of PTSD outcomes among medical staff. Proportion random effect analysis, I² statistic, quality assessment, subgroup analysis, and sensitivity analysis were carried out. Results: A total of 28 cross-sectional studies and the PTSD results of doctors and nurses were summarized from 14 and 27 studies: the prevalences were 31% (95% CI [confidence interval, CI]: 21%-40%) and 38% (95% CI: 30%-45%) in doctors and nurses, respectively. The results also showed seven risks (p < 0.05): long working hours, isolation wards, COVID-19 symptoms, nurses, women, fear of infection, and pre-existing mental illness. Two factors were of borderline significance: higher professional titles and married. Conclusion: Health care workers have a higher prevalence of PTSD during COVID-19. Health departments should provide targeted preventive measures for medical staff away from PTSD.

• Safety and Health at Work
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• v.13 no.3
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• pp.336-342
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• 2022

Background: This study aims to identify the safety and health risk perceptions toward the coronavirus disease-2019 (COVID-19) pandemic based on gender in Korean university students who work and study during the pandemic. Methods: A nationwide convenient sampling method was implemented to eliminate any regional characteristics in 757 university students, including those who studied while working. The participants answered the online questionnaire for one week. The collected data were analyzed using the R version 3.4.1 program. Results: The results comparing the safety and health risk perceptions toward COVID-19 based on the gender of the subjects who work while studying, "I often use the Internet to obtain information on COVID-19 infection control" are females appeared to use the internet more often (t = -2.18, p = 0.031) than males. "Compared to pre-COVID-19, I am currently feeling safe after the outbreak" is females felt less safe (t = 3.43, p < 0.001). Although COVID-19 infection control awareness is high among Korean university students and officials, males reported higher scores over females in all the questions, which was statistically significant. Conclusion: There should be prioritized psychological measures for prevention against COVID-19 for vulnerable groups with high mental health risks. A network must be established to protect the mental health of such groups, and candidates who require intervention must be actively identified and supported. Therefore, there must be efforts to deliver accurate information based on scientific evidence of the infectious disease, and the actions should be supported through such active communication.