The unexceptional im/mobilities of gender-based violence in the Covid-19 pandemic

The Covid-19 pandemic has spotlighted the relationship between mobilities and gender-based violence (GBV). The national lockdowns across the world have im/mobilised people, creating extraordinary social proximities that have been associated with a 'shadow pandemic' of violence. Before the pandemic, GBV was often im/mobilised in academic and policy thinking in that it was located in unconnected static sites. This article is based on a transdisciplinary project that seeks to produce understandings of GBV in the Covid-19 pandemic, using the heuristic lens of im/mobilities. The project aims to do so through the creation and analysis of personal stories detailing experiences of GBV across the UK. These stories are in the form of existing first-hand accounts on campaign websites, magazines and newspapers. Through them this article investigates how im/mobilities precipitate gendered violence, both felt and experienced, and examines how embodied experiences become situated in mobile spaces—inside, outside and online—in the context of the Covid-19 pandemic. In doing so, it evolves the concept of im/mobilities. [ FROM AUTHOR] Copyright of Mobilities is the property of Routledge and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full . (Copyright applies to all s.)

Migrating Metaphors: Why We Should Be Concerned About a ?War on Mental Illness? in the Aftermath of COVID-19

In the aftermath of the ongoing COVID-19 pandemic, there is a predicted (and emerging) increase in experiences of mental illness. This phenomenon has been described as "the next pandemic", suggesting that the concepts used to understand and respond to the COVID-19 pandemic are being transferred to conceptualize mental illness. The COVID-19 pandemic was, and continues to be, framed in public media using military metaphors, which can potentially migrate to conceptualizations of mental illness along with pandemic rhetoric. Given that metaphors shape what is considered justifiable action, and how we understand justice, I argue we have a moral responsibility to interrogate who benefits and who is harmed by the language and underlying conceptualizations this rhetoric legitimates. By exploring how military metaphors have been used in the context of COVID-19, I argue that this rhetoric has been used to justify ongoing harm to marginalized groups while further entrenching established systems of power. Given this history, I present what it may look like were military metaphors used to conceptualize a "mental illness pandemic", what actions this might legitimate and render inconceivable, and who is likely to benefit and be harmed by such rhetorically justified actions.

Cardless Cash Withdrawal Using Palm Vein Technology

Generally, the easiest way to withdraw money from your bank account is by using an Automated Teller Machine (ATM). The user can withdraw the money by inserting their card into the slot on the machine, and then entering a four-digit Personal Identification Number (PIN) to complete the transaction process. Similarly, some banks adopted the method of using a One Time Password (OTP) to complete the transaction process to make it more secure. With the recent advancements in technology, there are many new methods that can be used for withdrawing money from ATMs, like cardless cash withdrawal or using one's biometrics. But, due to the recent COVID-19 pandemic, we refrain from using things that are not sanitized properly. People started avoiding going to the ATMs since hygiene was a major concern during the pandemic. Also, due to the constant hand washing and the use of sanitizers, the use of conventional biometrics was not efficient. As a result, the idea of using a method that is contact-less and is also more secure emerged, i.e., the palm vein technology. The palm vein technology uses a person's vein pattern, which is unique to everyone and can help us achieve better results with greater accuracy. The paper proposes a concept of using a person's vein pattern as a method of contact-less authentication. It is an extremely safe verification procedure because no two people in the world, not even identical twins, can have the same palm vein structure or pattern. Additionally, it is more secure because it is nearly impossible to replicate the palm vein pattern. © 2022 IEEE.

Accounts receivable management in transport organizations

In a crisis in the international settlement system, there is a need to strengthen payment discipline and accelerate payments. The consequences of the COVID-19 pandemic have also led to a reduction in the liquid means of transport organizations and also increased the problem. Acceleration of repayment of accounts receivable increases cash security. The methods of accounts receivable management integrated into the system based on a client-oriented approach are investigated. The proposed system allows you to track the balances of accounts receivable, comparing them with sales volumes and turnover indicators. The concept of the cycle of accounts receivable circulation is formulated. It is revealed that the existing indicators of turnover of accounts receivable and the volume of sales do not accurately reflect the quality of repayment of accounts receivable, the relationship between these indicators is not revealed. They do not disclose the possibility of additional release of funds from settlements with debtors. To solve this problem, a new indicator has been introduced - the rate of repayment of receivables. An approach is proposed to substantiate the expediency of accelerating payments based on the elasticity of revenue from the sale of transport services to the rate of repayment of receivables. © The Authors, published by EDP Sciences.

COVID-19 impact on hospitalization outcomes of patients with circulatory system diseases

Background: The study is devoted to the impact of a new coronavirus infection in combination with other diseases on the hospitalization outcomes. Features of mortality in the population during COVID-19 pandemic, including from blood circulatory system diseases, have been studied. However, there are few studies based on the large amount of data on the cases and outcomes of providing specialized high-tech medical care to patients with cardiovascular diseases (CVD) and concomitant diagnosis of COVID-19. Objective: The analysis of impact of a new coronavirus infection on the outcomes of hospitalization for circulatory system diseases. Material and methods: Information about more than 350 thousand cases of hospitalization of patients with blood circulatory system diseases in the context of the COVID-19 pandemic has been analyzed, of which in 1875 cases a concomitant diagnosis of COVID-19 was established. The sources of information are the depersonalized registers of compulsory health insurance accounts. For assessment of the obtained data methods of descriptive statistics, simple (unweighted) arithmetic mean values, mean values, specific weights of indicator values, a mean square (standard) deviation from mean values were used. The analysis and descriptive part of the work were carried out by means of the Microsoft Excel spreadsheet software package. Results: The outcomes of hospitalization of patients with suspected or confirmed diagnosis of COVID-19 were significantly worse than in other patients. Moreover, the frequency of lethal outcomes increases significantly in correlation with the age of patients and does not depend on the choice of treatment method – surgical or therapeutic. Conclusion: COVID-19 significantly complicates provision of medical care in conditions of the round-the-clock hospital for blood circulatory system diseases. The risks of surgical interventions for circulatory system diseases in combination with COVID-19 are as high as with the use of therapeutic technologies. It is necessary to unify the indications and contraindications to surgical treatment of conditions related to acute coronary syndrome in cases of the presence of such concomitant pathology as COVID-19. © 2022 Authors. All rights reserved.

COVID-19 impact on hospitalization outcomes of patients with circulatory system diseases

Background: The study is devoted to the impact of a new coronavirus infection in combination with other diseases on the hospitalization outcomes. Features of mortality in the population during COVID-19 pandemic, including from blood circulatory system diseases, have been studied. However, there are few studies based on the large amount of data on the cases and outcomes of providing specialized high-tech medical care to patients with cardiovascular diseases (CVD) and concomitant diagnosis of COVID-19. Objective: The analysis of impact of a new coronavirus infection on the outcomes of hospitalization for circulatory system diseases. Material and methods: Information about more than 350 thousand cases of hospitalization of patients with blood circulatory system diseases in the context of the COVID-19 pandemic has been analyzed, of which in 1875 cases a concomitant diagnosis of COVID-19 was established. The sources of information are the depersonalized registers of compulsory health insurance accounts. For assessment of the obtained data methods of descriptive statistics, simple (unweighted) arithmetic mean values, mean values, specific weights of indicator values, a mean square (standard) deviation from mean values were used. The analysis and descriptive part of the work were carried out by means of the Microsoft Excel spreadsheet software package. Results: The outcomes of hospitalization of patients with suspected or confirmed diagnosis of COVID-19 were significantly worse than in other patients. Moreover, the frequency of lethal outcomes increases significantly in correlation with the age of patients and does not depend on the choice of treatment method – surgical or therapeutic. Conclusion: COVID-19 significantly complicates provision of medical care in conditions of the round-the-clock hospital for blood circulatory system diseases. The risks of surgical interventions for circulatory system diseases in combination with COVID-19 are as high as with the use of therapeutic technologies. It is necessary to unify the indications and contraindications to surgical treatment of conditions related to acute coronary syndrome in cases of the presence of such concomitant pathology as COVID-19. © 2022 Authors. All rights reserved.

First Look at the Secure Act 2.0 of 2022: Certified Public Accountant

Employers may now hand out de minimis financial incentives (e.g., a small cash payment or gift card) that are not paid for with plan assets in order to encourage employees to contribute to their plan. Secure Act 2.0 provides a safe harbor from the minimum distribution rule for employers offering a qualified longevity annuity contract, into which a participant may allocate up to $200,000 from their account to make guaranteed payments at the end of an individual's life expectancy. [...]plan sponsors that want to offer catch-up contributions to participants whose earnings exceed $145,000 must offer Roth catch-up contributions. [...]plan sponsors may treat qualified student loan repayments as employee elective deferrals for purposes of matching contributions in a retirement plan.

Can digital G2P transfers drive financial inclusion and digital payments? Evidence from India

Does channeling government-to-person (G2P) payments through bank accounts encourage financial inclusion and use? This paper explores the factors that have driven the adoption of digital payments in India by beneficiaries of PMGKY, the large-scale COVID-19 relief program launched in May 2020. India's 2013 move to pay social benefits through direct transfers into bank accounts significantly increased account ownership, but uptake of digital payments has been slower, although it has accelerated more recently through smartphone-based apps. Recipient survey data shows that personal and household attributes influence the likelihood of adopting digital payments. Smartphone ownership and digital literacy improve the odds while being a woman reduces them. The strength of the local digital payments ecosystem also exerts significant influence on household adoption;favorable personal and ecosystem factors are needed for widespread use. The historical progression shows that G2P transfers create an entry point but that widespread access to low-cost mobile telecommunications, interoperability, and the entry of new players offering convenient payments interfaces have been vital to the growth of digital payments.

Who cares for wellbeing? Corporate wellness, social reproduction and the essential worker: The Interdisciplinary Journal of Organization, Theory and Society

This paper seeks to contribute to the rethinking of wellbeing in organisation studies. First, it contributes to critiques of corporate wellness by drawing on social reproduction theory to show how the wellbeing of every individual worker is dependent on the efforts of many, often unacknowledged, others. Corporate wellness initiatives epitomise the dominant, neoliberal narrative of wellbeing in which individuals are posited as responsible for the maintenance of their own wellbeing. Against this, social reproduction theory highlights the relational, socially distributed and materially grounded character of wellbeing. Second, the COVID-19 pandemic opened an opportunity to radically rethink wellbeing. A social reproduction reading of the category of the essential worker allows us to analyse some of the tensions and contradictions involved in the work of producing wellbeing today. It shows the unequal distribution of both the work involved and of its rewards. In sum, this paper helps extend debates over wellbeing in organisation studies beyond, on the one hand, individualised accounts of wellbeing and, on the other, accounts that ultimately confine understandings of wellbeing to the traditional workplace. It argues for the need for organisational studies of wellbeing to take the wider social reproduction of wellbeing as its starting point.

"It's Your Finsta at the End of the Day.. Kind of”: Understanding Emerging Adults' Self-Presentational Changes on Secondary Accounts

This study explores emerging adults' reflections about how their secondary Instagram account ("Finsta” or Fake Instagram) self-presentation evolved over time, from account creation to their present use. Drawing on interview data collected from female emerging adults (N = 17) who had at least one Finsta and one Rinsta (i.e., Real Instagram), we use Emerging Adulthood as a frame for understanding how their content-sharing practices changed, reflecting their own development from adolescence to adulthood. Our participants described how their Instagram content-sharing behaviors evolved, reflecting their desire to be seen as more mature, especially in regard to managing negative self-presentational content. Furthermore, some participants described the difficulties introduced by context collapse associated with presenting to two distinct networks, both high school and college followers. Finally, and reflecting contemporary developments, we document how the "Making Rinsta Casual Again” trend and the COVID-19 pandemic influence users' self-presentational behaviors on image-based social media platforms like Instagram. © The Author(s) 2023.

Kerbs and curbs, desire and damage: an affirmative account of children's play and being well during the COVID-19 pandemic

A dominant narrative around the impact of COVID-19 on children focuses on the risk of children being the pandemic's biggest victims. Without denying the severity of such damage, this article explores two examples of playing during the pandemic, alongside more affirmative Deleuzian accounts of desire, which can contribute to mitigating both the damage itself and what damage narratives perform. Using two fragments of data from research into children's play during the first COVID-19 UK lockdown, we show how, despite the tightest of restrictions, moments of playfulness emerged from encounters between children, other bodies and the materiality and affective atmospheres of the street to produce moments of being well. In both fragments children play with the kerbs on the street, deterritorialising the curbs of both striated street spaces and lockdown in ways that temporarily enact a playful politics of space and produce moments of being well. We read these fragments through contemporary Deleuzian accounts of desire as a productive force. In so doing, we contribute to debates in relational ontologies of children's geographies that address the micropolitics of children's spatial practices.

Governments measure during the COVID crisis and statistical implications in national accounts: The case of tax deferrals1

During the COVID-19 crisis many European governments have implemented major policy measures to support companies and households coping with the sharp decline in economic activity. Correctly interpreting and recording these measures in the national accounts was a major challenge for compilers who had to ensure not only timely but also independent, reliable, and comparable statistics in exceptional circumstances. High quality official statistics are fundamental for public finance monitoring, both at quarterly and at annual level. They provide informative basis for policy makers and economic analysts and play a central role in the context of the European fiscal surveillance process. This paper discusses how the Italian Statistical institute (ISTAT) managed to quickly respond to the sudden increase in the need for public finance information in the aftermath of government interventions to contrast the consequences of COVID-19 crisis. In particular, the paper focuses on one of the first fiscal actions Italian government enforced immediately following the outbreak that is deferrals of tax obligations. According to OECD (2021) this is the main fiscal relief European countries have introduced in response to Covid crisis. The urgency of giving appropriate trace of these actions in the framework of national accounts has raised a significant methodological issue for compilers, and its solution can be exemplary of an innovative approach to provide data during extraordinary periods remaining as compliant as possible with the conventional processes and codified rules. The approach is based on the combination of new data sources with already existing data, on a strengthen interaction among data providers and government agencies to assure a speedier access to administrative data (Ministry of Finance and Revenue Agency), and on a strict collaboration with European institutions (Eurostat). [ABSTRACT FROM AUTHOR] Copyright of Statistical Journal of the IAOS is the property of IOS Press and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Crisis accountability and aged "care” during COVID-19

PurposeThis study aims to fill the gaps in mandated reports with social accounts to provide more inclusive accountability during a crisis using the illustrative example of Anglicare's Newmarch House during a deadly COVID-19 outbreak.Design/methodology/approachThis study uses a close-reading method to analyse Anglicare's annual review, reports, board meeting minutes and Royal Commission into Aged Care submissions. Informed by Foucault's concept of biopolitics, the study collocates alternate "social accounts” in the form of investigative journalism, newspaper articles and media commentary on the events that transpired at Newmarch House to unveil a more nuanced and human-centric rendering of the ramifications of a public health/aged care crisis.FindingsCOVID-19 exacerbated pre-existing issues within the aged care sector, exemplified by Newmarch House. The privileging of financial concerns and lack of care, leadership and accountability contributed to residents' physical, emotional and psychological distress. The biopolitical policy pursued by powerful actors let die vulnerable individuals while simultaneously making live more productive citizens and "the economy”.Research limitations/implicationsOrganisations express their accountability by using financial information provided by accounting, even during circumstances with more prevailing humanistic concerns. A transformational shift in how we define, view and teach accounting is required to recognise accounting as a social and moral practice that should instead prioritise human dignity and care for the betterment of our world.Originality/valueThis paper contributes to the limited literature on aged care, extending particularly into the impact of COVID-19 while contributing to the literature concerned with crisis accountability. To the best of the author's knowledge, this paper is also the first to examine a form of biopolitics centred on making live something other than persons – the economy.

Measuring Internet banking service quality: an empirical evidence

Purpose>This study aims to empirically develop a reliable and valid instrument measuring the online service quality in the context of the banking sector in India.Design/methodology/approach>The methodological framework of this research comprises developing an instrument that is based on previous literature, qualitative and quantitative procedure. The study used the survey method and collected data via a well-structured questionnaire from a sample of active Internet banking users. The proposed instrument is identified by the data-reduction technique that is exploratory factor analysis (EFA), and validated through the confirmatory factor analysis (CFA).Findings>The results confirmed that the digital banking service quality scale (DBSQual) contains 24 items in seven dimensions: (1) web architecture, (2) user friendliness, (3) efficiency of website, (4) reliability, (5) responsiveness, (6) security and (7) personalization. The relationship between digital banking service quality and e-customer satisfaction has also been found to be significant in this study.Research limitations/implications>The results of this study do not find general application for different banks operating in the same sector in India. More testing of DBSQual is required across various different contexts for validity augmentation. In addition, findings would be more reliable if the non-Indian context could be taken into consideration. Thus, such limitations open a window for future research.Practical implications>This study is quite fruitful for the banking organizations in measuring their online services, and enables them to implement their marketing and operational strategies more effectively and efficiently.Originality/value>The contribution of this study is the development and validation of a new instrument that is DBSQual that contains seven determinants of customers' e-service quality perception, emphasis on measuring online service quality in the Indian banking sector. These determinants will offer banks a promising starting idea for establishing an effective quality management for their online businesses. They will be able to increase the opportunities by tapping themselves at a competitive edge.

Revisionen in den Volkswirtschaftlichen Gesamtrechnungen in Zeiten von Corona

This article explains the purpose, reasons and size of revisions in German national accounts. It presents the results of the revision carried out in the summer of 2022 for the past four reporting years and describes special features, including those caused by the coronavirus pandemic.

Supply Chain Financing and Pandemic: Managing Cash Flows to Keep Firms and Their Value Networks Healthy

The COVID-19 pandemic has interrupted firms and their value networks. The lockdown measures taken by governments around the globe have triggered a massive supply and demand shock. The ensuing crisis has created economic chaos that resulted in massive business disruptions for companies, their customers, their suppliers, and their affiliated service providers (banks and logistics providers). Firms are turning to supply chain financing solutions to stabilize liquidity and their net working capital to maintain solvency and ensure continuity of supply through their supply chains. This paper discloses several different types of supply chain financing solutions and how these can impact firms and their value creation partners struggling through the uncertain business environment caused by a global pandemic. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

Earnings quality determinants in pre-corona crisis: another insight from bank core capital categories

Purpose>Discretionary accruals are earnings quality proxies that illustrate that the greater the value of discretionary accruals, the greater the practice of earnings management and vice versa. High-quality financial reports (especially earnings quality) are expected to help investors and potential investors to make decisions. This study analyses the factors that affect earnings quality, such as pre-managed earnings, liquidity and efficiency. Furthermore, the authors identify the moderating effect of the governance mechanisms proxied by the proportion of independent commissioners in conventional commercial banks listed on the Indonesia Stock Exchange.Design/methodology/approach>This study uses 226 banking data in the pre-corona crisis period 2013 until 2019. The data were analyzed using EViews 10 for hypothesis and MS Excel for a differential test.Findings>The results show that pre-managed earnings, liquidity and efficiency affect earnings quality. The governance mechanisms can moderate liquidity and efficiency on earnings quality, while pre-managed earnings cannot be moderated. The different bank categories (BUKU) of earnings management mechanisms are shown for each BUKU (BUKU 1, 3 and 4 perform earnings management by increasing earnings, BUKU 2 lowering earnings). Another thing is information on the earnings quality between BUKU 2 with BUKU 3 and BUKU 4 because of differences in capital and bank operating coverage regulations.Research limitations/implications>Further research expects to analyze the factors affecting banking earnings quality concerning applying IFRS 9 (PSAK 71) in Indonesia. Future researchers expect to apply mixed methods to verify the financial statement data and provide comprehensive discussion and genuine insight from their study. Future research requires more samples from companies or an international scale (cross country) to obtain maximum results and be generally accepted.Practical implications>This study implies that managers should have more control over pre-managed earnings and bank liquidity as manager's incentive to do earnings smoothing. Managers should also pay attention to cost-efficiency and effective implementation of governance mechanisms to maximize earnings quality. This study also implies that policymakers can encourage commercial banks to apply more prudential principles in terms of a reserve for failed loans to minimize earnings management in banking.Originality/value>The significance of this study revealed in the discussion of the difference test between bank core capital categories (BUKU) and its relation to earnings quality.

New development: The development of standardized charts of accounts in public sector accounting

IMPACTCharts of Accounts (CoAs) in the public sector are important to control accounting records. They support the preparation of accurate and reliable financial statements and consolidated reporting. Standardized CoAs at the national level are desirable but specificities of different public sector areas must be considered, as well as harmonization with budget and Government Finance Statistics (GFS) classifications. Having broad international guidance for each country to develop its own CoA, while fostering public sector financial reporting harmonization, would allow for improved comparability of fiscal effects during difficult periods, such as the Covid 19 pandemic.This article addresses the development of standardized Charts of Accounts (CoAs) in public sector accounting and reporting. In particular, it focuses on matters concerning the role CoAs have, or should have, at a national level, their main technicalities and the expected impact of using them as a bookkeeping instrument on the accuracy of accounting records and, ultimately, on the reliability and usability of the financial information for different purposes. Empirical evidence is provided from a survey to representatives of accounting international and national (Belgium, Brazil, Estonia and Portugal) standard-setters and preparers.

The Shifts In Millennial Consumer Behaviour Due To Disruption Caused By Digital Wallets In India

In a VUCA world, things are extremely unpredictable and the onset of the COVID-19 took every industry by storm. The banking industry is witnessing seismic shifts as traditional net banking banks are being challenged by new-age, digital-only wallets that focus on a hyper-personalized digital-first approach to replace the traditional net banking experience. This research aims to understand the shifts in millennial customer behaviour that have taken place as they progress from net banking to digital wallets for their day-to-day payments. This research is based on primary quantitative data along with an intensive analysis of research papers, articles, and journals. The findings suggest that millennial customers are willing to try out new digital wallet apps and consider them reliable and convenient, indicating high levels of acceptance. Three key factors were majorly responsible for the change in customer behaviour from net banking to digital wallets 1) Performance efficiency 2) social influence 3) Safety. Therefore, digital wallets need to focus on these factors to maximize their digital interactions and embrace innovation to help millennials in their day-to-day banking needs.

Marketing of Products and Services by Commercial Banks for Financial Inclusion In India -A Decennium Study

In the economic development of a nation, banks occupy an important place. Commercial banks as financial institutions have also emerged as significant sources of funds to industry by virtue of which they constitute an important element of the institutional structure of the capital market in India. Banks assist the establishment and development of well-economic infrastructure for better living standards and are a good source for the procurement of credit to vulnerable groups. They initiated varied financial products and services for inclusive growth at affordable costs. The main purpose of the study is to identify the specific role played by commercial banks in India for achieving financial inclusion. In this research, Firstly, the authors will talk about the significance of financial inclusion in detail;later, the focal point is on the initiatives and role of commercial banks to achieve financial inclusion. The study is based on a systematic review of the literature. The researchers have reviewed the literature of the last decade to realize the financial inclusion growth through the banks. A longitudinal manner literature review has been carried out. The findings of this review paper suggested that various significant contributions rendered by the Indian banking sector towards inclusive growth and to the unbanked populace are Bank branch penetration, Setting up of BC/BF outlets to a large extent, no-frill accounts opening with nil or no balance, Expansion of ATM density in rural and semi-rural areas, Rendering flexible credit facility to MSMEs, SHGs and Villagers to make them economically strong, the introduction of technology-based initiatives such as online banking, Mobile banking, telebanking, Kiosks, and smart cards, simplified KYC norms, distributing General credit cards and Kisan credit cards, and enhancing the financial literacy among the public. The study also concentrates on the performance of banks for financial inclusion before and after the adoption of ICT technology in India.