The global economic recession has caused pessimism in terms of prospects of sales recovering in the future. The present study is an attempt to investigate the cost stickiness behavior by focusing on specific characteristics of companies. The research was done through documentary analysis and access to quantitative data, with the use of statistical methods for analysis as panel data. The statistical population of the actual study included all companies listed on the India stock exchange from 2017 to 2021. They were selected after screening 128 listed companies. The regression method was used to examine the relationship between variables and to present a forecast model. The results of testing the first hypothesis showed that companies’ costs are sticky and according to the results of this hypothesis, an increase in costs when the level of activity increases is greater than the level of reduction in costs when the volumes of the activities are decreased. The results of the second hypothesis showed a remarkable relationship between the cost stickiness and specific characteristics of companies (size, number of employees, long-term assets, financial leverage, and accuracy of profits forecast). Based on the third hypothesis, there is a notable difference between cost stickiness at different levels of specific characteristics of companies. Therefore, the results show that environmental uncertainty such as COVID-19, increases cost stickiness.

The worldwide COVID-19 pandemic has prompted significant transformations in several facets of human existence as it has disseminated over the globe, hence instigating extensive investigations into urban environments and public health. Recent research has investigated the correlation between cities, urban planning, and COVID-19. This signifies a shift in the urban planning paradigm. Resume focusing on and giving priority to health, particularly in relation to infectious diseases. This article seeks to elucidate the paradigm shift in cities and health as a result of due to the COVID-19 pandemic by employing a Systematic Literature Review. The research findings demonstrate a significant change in how health and cities are perceived due to the COVID-19 pandemic. This research also contributes novel insights into the significance of urban design that prioritises public health, particularly in relation to infectious diseases.

Amid the relentless grip of the COVID-19 pandemic, sustainability has emerged as a paramount concern across global economies. As businesses grapple with unprecedented challenges, the imperative for sustainable practices in corporate finance becomes increasingly evident. Throughout this crisis, companies have faced staggering financial strains, with diminished turnovers and escalating operational costs pushing many to the brink of collapse. In response, governments worldwide have provided vital support, albeit often insufficient, underscoring the necessity for sustainable mechanisms of intervention. Central to this discourse is an examination of how companies have adapted their financing policies amidst the pandemic’s tumult. Government-backed credit facilities have served as a critical lifeline for numerous businesses, emphasizing the need for sustainable financial instruments readily deployable in times of crisis. Concurrently, moratoriums on existing credit obligations have offered temporary relief, albeit with looming concerns regarding heightened corporate indebtedness. Moreover, the pandemic’s aftermath has witnessed a pronounced uptick in corporate borrowing, compounded by surging interest rates. This confluence underscores the exigency for companies to adopt sustainable financial strategies, mindful not only of short-term exigencies but also the enduring ramifications on financial stability. In navigating these challenges, a holistic approach to sustainability is imperative. Governments must ensure robust support mechanisms, while companies must proactively seek sustainable financing solutions. Concurrently, stakeholders must meticulously weigh the long-term repercussions of financial policy adjustments, thereby fortifying corporate resilience against future crises while safeguarding the stability of the global economy. In essence, the COVID-19 pandemic has underscored the critical imperative for sustainability in corporate finance. By heeding this call and embracing sustainable practices, businesses can navigate crises with greater resilience, ensuring not only their survival but also the enduring stability of the economic landscape.

The activities and characteristics of heritage, cultural, and creative tourism are notably distinct despite the fact that they are frequently confused and misunderstood. Moreover, these types of tourism have been significantly affected by the COVID-19 pandemic. This review article aims to explore the characteristics of three types of tourism, both pre- and post-pandemic, and seeks to propose sustainable solutions with new opportunities for the tourism industry. The article adopts a PRISMA flow diagram and VOSviewer to perform a systematic literature review, ultimately selecting 179 articles from the Scopus, ScienceDirect, and Google Scholar databases and grouping them into five clusters: 1) heritage, cultural, and creative tourism; 2) co-creation; 3) creative city; 4) sustainability; and 5) technology and innovation. Consequently, this review article proposes a final framework presenting five related clusters suggesting sustainable solutions for creative tourism. It may aid the tourism industries in their transition to creative tourism, which is more sustainable and broadly focused while ensuring safety and enhancing income for local communities in the post-pandemic period.

The coronavirus pandemic has reinforced the need for sustainable, smart tourism and local travel, with rural destinations gaining in their popularity and leading to increased potential of smart rural tourism. However, these processes need adjustments to the current trends, incorporating new transformative business concepts and marketing approaches. In this paper we provide real life examples of new marketing approaches, together with new business models within the context of the use of new digital technologies. Via hermeneutic research approach, consisting of the secondary analysis of the addressed subject of smart rural tourism in adversity of the COVID-19 and 6 semi-structured interviews, the importance of technology is underscored in transforming rural tourism to smart rural tourist destinations. The respondents in the interview section were chosen based on their direct involvement in the presented examples and geographical location, i.e. France, Slovenia and Spain, where presented research examples were developed, concretely within European programmes, i.e. Interreg, Horizon and Rural Development Programme (RDP). Interviews were taking place between 2022 and 2023 in person, email or via Zoom. This two-phased study demonstrates that technology is important in transforming rural tourism to smart tourist destinations and that it ushers new approaches that seem particularly useful in applying to rural areas, creating a rural digital innovation ecosystem, which acts as s heuristic rural tourist model that fosters new types of tourism, i.e. smart rural tourism.

This paper provides a disaster resilience-based approach. For the definition of the approach, a three-step method (definition of components, analysis of the resilience pillars and definitions of resilience-based actions) has been followed. To validate the approach, an application scenario for mitigating the COVID-19 pandemic is provided in the paper. The proposed approach contributes to stimulating the co-responsibility quadruple helix of actors in the implementation of actions for disaster management. Moreover, the approach is adaptable and flexible, as it can be used to manage different kinds of disasters, adjusting or changing itself to meet specific needs.