The COVID-19 pandemic prompted global crises and enforced strict measures like the Movement Control Order (MCO) in Malaysia, significantly impacting societal norms, particularly affecting secondary school students. The current study employs a qualitative methodology to determine how COVID-19 affects the life stress experienced by secondary school students. Secondary school students were recruited in Sabah, Malaysia, from April to August 2022, after Malaysia entered the endemic phase on 1 April 2022. As part of a larger survey, students were asked to respond to an open-ended question about life stressors they face as a result of the pandemic COVID-19 or during home-based teaching and learning (PdPR). A total of 1069 secondary school students from various backgrounds were included in the study. However, only 714 students responded to the open-ended question. The pattern of meaning across the texts was determined using Birks and Mills’s method of multilevel coding. The students’ perspectives on life stressors were classified into five broad categories: restriction stress, emotional stress, online study stress, family-related stress, and others-related stress. Restriction stress, which refers to being confined at home, restricted movement, hampered family, friendship, and outdoor activities, and no freedom were rated as the most significant life stressors associated with the COVID-19 pandemic by students. This research provides valuable insights for policymakers, educators, and parents, emphasizing the profound effect of pandemic-induced restrictions on student life and the essential role of targeted interventions in fostering resilience among students.

A state of emergency allows authorities to exercise special powers, including the temporary suspension of regular legal provisions and human rights standards. This scenario engenders a conflict between extraordinary powers and the foundational principles of the rule of law. This paper investigates one of the most contentious legal dilemmas concerning emergency powers: whether these powers must be exercised within the bounds of legal constraints. This paper also explores whether ordinary principles of legality apply in situations involving emergency powers. This study aims to examine how this tension is approached from different perspectives. It focuses on discussing the challenges for the rule of law in the state of emergency. It also studies Vietnam’s approach to addressing these challenges during the COVID-19 pandemic.

Purpose: The paper aims to study the methodology and functional of Internal Audit (IA) during the transition to remote working methods necessitated by the COVID-19 pandemic crisis period. Design/methodology/approach: Data are collected over a sample of 352 internal audit departments in retail SMEs distributed in the Gulf Cooperation Council (GCC) region. The six variables are measured using a reflective model. An exploratory factor analysis is applied to gauge the measurement model’s validity and reliability. Findings: The research findings revealed that internal auditing within the Kingdom of Saudi Arabia (KSA) and the Qatari retail sector is not sufficiently advanced. The focus of internal auditing primarily revolves around compliance audits rather than performance audits, thereby limiting their degree of agility and strategy which negatively affects the IA methodology. Conversely, for the United Arab Emirates (UAE) retail companies the research hypotheses were validated showing an IA functions evolution, an IA reassurance and IA agility that are conducted throughout a remote working and a strategic design that affect positively IA working methodology. Originality: The originality impregnates by the fact that reviews of traditional audit working methods were updated and shaped according to the deficiencies that couldn’t be identified during a pre COVID-19 period. A traditional audit plan may not work in this situation. The originality of the study consists of estimating IA methodological review through an agile approach that provides internal reassurance and risk attenuation.

Conspiracy theories during Covid-19 pandemic spread worldwide, including in Indonesia. What political and religious factors explain their spread in Indonesia with particular reference to the DKI Jakarta province, its surrounding municipalities, and West Sumatera province? This study aimed to answer the questions. It employed a qualitative approach with multi-data collection methods, including those from media, documents, and interviews. The spread of Conspiracy theories benefited from the democratic system that promotes the freedom of information in using social media. First, the government officials initially spread conspiracy theories to satisfy people’s anxiety about the obscured Pandemic. However, they resulted in the government’s ambiguous, controversial, and reckless policies leading to people’s distrust of the government. Jokowi-Makruf Amien, political opponents capitalized on the government’s poor policies to spread conspiracy theories which partly discredited the Jokowi-Amien administration. Both government officials and the opposition capitalized on politics and religious teaching or supra-natural pretexts to posit their conspiracy theories.

Since an outbreak of COVID-19 in the late 2019 in Wuhan in China, the pandemic and contagious nature of coronavirus did not spare Nigeria as the most populous Africa nation from being affected. Statistical records have shown that a large number of citizens were affected and overwhelming literature has explored different dimensions of the impacts of COVID-19 in the country. However, there is a less attention in exploring legal, economic, health and ethical impacts of the pandemic on Nigerian children. The paper primarily aims at filling this gap in the existing body of knowledge. Systematic literature review (SLR) and content analysis of secondary data of online peer-reviewed, scholarly articles among others were used as methodology. The findings revealed that, the general economic impact of COVID-19 that affects trade and small & medium scale business activities of parents also directly or indirectly affected their children. The health consequence of COVID-19 affects provision of nutritious foods that would help their balanced diet and growth. It is further noted that the ethical impact of COVID-19 affects their right to education as a result of lockdown during the first phase of the out-break. It is however reiterated that, there has not been adequate legal framework to address the multifarious im-pacts of COVID-19 on the Nigerian children. In conclusion, this paper has novel contribution specifically showing concern for children during the period of COVID-19 pandemic in the country. It is therefore suggested that efforts should be galvanized by the stakeholders in addressing multifarious challenges of the impact of COVID-19 on the Nigerian children as explored in this study.

During crisis events, the government implements many policies to control the development of the crisis and stimulate the economy damaged by the crisis. The government plays a very important role during the crisis. The stock market is a reflection of a country’s economic situation. This article takes the Chinese government policies during the COVID-19 crisis as the research object and analyzes the impact of government policies on the CSI300 index. The following conclusion is drawn: not all government restrictions will cause a decline in stock market prices, among which the Wuhan lockdown policy has promoted the rise of the CSI300 index. The two stimulus policies implemented by the Chinese government are both conducive to the rise of CSI300 index. During the COVID-19 crisis, investors holding high assets, high leverage, and low profitability companies will be significantly negatively affected after the government implements restrictive policies. After the government implements stimulus policies, investors holding high asset and high leverage companies will suffer losses. Investors who hold low asset, low leverage, and high profitability companies will have profits. And this article also finds that the size of company assets is an important driving factor for abnormal returns.