The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.

service-learning activities are effective in higher education programmes. During the COVID-19 period, universities have implemented this methodology and students have improved their social and practical skills. The purpose of this article is to analyse the role of higher education in the process of adapting teaching based on experiences designed for students to serve the community. This research presents the results of a specific service-learning experience of 35 students from the Teamworking programme during the academic years 2020–21 (online) and 2021–22 (face-to-face), in collaboration with the San Juan de Dios Foundation in Madrid, which provides care for people with disabilities. Students evaluated the experience through a quantitative study based on a questionnaire previously developed by Folgueiras (2013), divided into four dimensions. Students also provided some feedback, explaining that this experience changed their perception of people with disabilities, considering the personal value of contributing to social inclusion through service learning. The results show that through the Folgueiras model, students have strengthened their social skills and competences, and through an applied training project that offers the opportunity to build a real relationship through different activities, where learning was at the centre of the interaction between students and young people with disabilities. In conclusion, although the evaluation was positive in terms of the students’ professional and human development, this project requires continuous improvement in the long term, since the subjectivity of human relationships follows a dynamic course with variables that are sensitive to time and individual experience.

The area of lake surface water is shrinking rapidly in Central Asia. We explore anthropogenic and climate factors driving this trend in Shalkar Lake, located in the Aral Sea region in Kazakhstan, Central Asia. We employ the Landsat satellite archive to map interannual changes in surface water between 1986 and 2021. The high temporal resolution of our dataset allows us to analyze the water surface data to investigate the time series of surface water change, economic and agricultural activities, and climate drivers like precipitation, evaporation, and air temperature. Toward this end, we utilize dynamic linear models (DLM). Our findings suggest that the shrinking of Shalkar Lake does not exhibit a systemic trend that could be associated with climate factors. Our empirical analysis, adopted to address local conditions, reveals that water reduction in the area is related to human interventions, particularly agricultural activities during the research period. On the other hand, the retrospectively fitted values indicate a semi-regular periodicity despite anthropogenic factors. Our results demonstrate that climate factors still play an essential role and should not be disregarded. Additionally, considering long-term climate projections in environmental impact assessment is crucial. The projected increase in temperatures and the corresponding decline in lake size highlights the need for proactive measures in managing water resources under changing climatic conditions.

COVID-19 is among the tremendous negative pandemics that have been recorded in human history. The study was conducted to give a breakdown of the effect of post-COVID-19 mental health among individuals residing in a developing country. The two scales, namely DASS-21 and IES-R, were employed to collect the essential related data. The findings indicated that anxiety was a typical and common mental issue among the population, including up to 56.75% of the participants having extremely severe anxiety, 13.18% reporting severe anxiety. Notably, no one has anxiety and depression under moderate levels. Additionally, there is 51.92% depression and 43.64% stress ranging from severe to extremely severe levels. Furthermore, there were significant statistical differences among the data on stress, anxiety, and depression according to gender (males and females) and subgroups (students, the elderly, and medical healthcare workers). Besides, the prevalence of post-traumatic stress disorder in the study was relatively high, especially when compared to the figures reported by the World Health Organization. Moreover, stress, anxiety, and depression all displayed positive correlations with post-traumatic stress disorder. This is big data on the mental health of the entire population that helps the country’s government propose policy strategies to support, medical care and social security for the population.

The global COVID-19 crisis has precipitated an economic downturn in many countries, subsequently raising concerns about the potential challenges faced by marginalized populations, such as refugees, in accessing essential healthcare, hygiene facilities, and critical health information and safety guidelines within the context of Jordan. Consequently, it is of paramount importance to investigate and evaluate the specific economic hurdles related to COVID-19 that refugees are encountering. This inquiry will serve as a valuable foundation for shaping public health interventions aimed at containing the virus’s spread and guiding policymakers on strategies to enhance the well-being of refugees in Jordan. This paper offers a comprehensive examination of Syrian refugees in Jordan, including an analysis of the policies implemented by Jordan concerning Syrian refugees in the context of the COVID-19 pandemic. Moreover, the report assesses whether international assistance, both through bilateral and multilateral channels, can mitigate the impact of COVID-19 on Jordan’s capacity to continue hosting Syrian refugees. It also delves into the economic consequences of COVID-19, covering aspects such as poverty, education, the health sector budget, healthcare accessibility, essential needs, livelihoods, the labor market, and food security among Syrian refugees in Jordan.

Today’s automation of the audit process increasingly relies on electronic auditing, especially computer-assisted audit techniques (CAATs), and has become a global necessity. Therefore, this study aims to explore the influence of technological, organizational, and environmental (TOE) factors on audit firms’ adoption of CAATs in developing countries, focusing on Ethiopia. The research employed a quantitative approach and gathered 113 valid responses from certified external auditors in Ethiopian audit firms. The data was then analyzed through the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The findings show that relative advantage and compatibility are the significant technological attributes influencing CAAT adoption in Ethiopian audit firms. Besides, auditors’ information technology (IT) competency was a significant organizational attribute influencing CAAT adoption. Environmental attributes such as the complexity of the client’s accounting information system (AIS) and the professional body support significantly impact the adoption of CAATs. Additionally, the size of an audit firm reduces the impact of clients’ AIS complexity on the adoption of CAATs in Ethiopian audit firms. The findings underscore the significance of CAAT adoption in audit firms and offer valuable insights for policymakers and standard setters in crafting legislation for the Ethiopian audit industry. This study represents the first scholarly effort to provide evidence of CAAT adoption in audit firms in developing countries like Ethiopia.