Ensuring a Sustainable Hospitality and Tourism Industry in the COVID-19 Era: Using an Open Market Valuation Technique

Transformations and Strategies of the Sports Tourism Industry During the Covid-19 Epidemic

This study aimed to identify the implications of Covid-19 on sports tourism and to provide appropriate strategies. The research paradigm is interpretive, its nature is exploratory, the approach is inductive, the research method is qualitative, the research strategy is the thematic analysis and the data collection was performed using targeted library study and in-depth semi-structured interviews...

Designing, implementing, and evaluating an introductory course on virtual learning in the Covid-19 pandemic era

Background & Objective: The sudden outbreak of Covid-19 affected the educational systems worldwide and highlighted the necessity of students' virtual education. Therefore, the present study aimed to compile, implement, and evaluate an introductory course on virtual learning for medical students. Materials & Methods: The present scholarly research was conducted in four stages: 1) needs assessme...

Echocardiography education in COVID-19 era

ICT for Sustainable Development of the Tourism Industry in Cambodia

IAS 19 and the market valuation of UK DB pensions

This paper investigates how defined benefit pensions deficits/surpluses influence UK company valuation under the fair value accounting regime that became mandatory in 2006 with the introduction of IAS 19. Using a sample of FTSE firms from 2006 to 2012 we find that reported pension deficits significantly reduce the market value of a company, with the market valuation of deficits being larger tha...