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Salah satu Usaha Mikro Kecil dan Menengah (UMKM) yang terdampak pandemi Covid-19 adalah usaha milik Kang Sujana yang merupakan warga Kampung Ciganitri Desa Lengkong Kabupaten Bandung. Kang Sujana menjual beragam jajanan tradisional khas Sunda dengan produk andalan yaitu Awug dan Surabi. Penjualan selama pandemi hanya bisa dari mulut ke mulut tanpa tempat berjualan yang representatif dan menarik pembeli. Perlu upaya dalam meningkatkan kualitas tempat usaha Kang Sujana melalui sentuhan desain yang diproses secara digital. Tim pengabdian masyarakat yang terdiri dari dosen dan mahasiswa Program Studi Desain Interior Universitas Telkom memberikan solusi desain sesuai perkembangan tren saat ini. Desain yang direkomendasikan merupakan representasi dari produk yang dijual dengan pertimbangan kebutuhan dan aktifitas pengguna. Hasil akhir berupa 3D model sarana usaha, desain grafis menu dan poster, serta logo usaha yang direalisasikan setelahnya. Hasil desain yang telah direalisasikan diharapkan membantu UMKM Kang Sujana dengan nama usaha Awug dan Surabi Pedo dapat bersaing dan lebih maju. Hasil desain dan realisasinya diharapkan juga dapat menjadi ajang promosi serta lebih menarik perhatian calon konsumenya.

Purpose: The article aims to assess whether the COVID-19 pandemic has affected the financial results of selected companies in the development and automotive industries in Poland. Methodology/research approach: The research looked at individual and consolidated annual reports of companies listed on the Warsaw Stock Exchange, covering the real estate and automotive sectors. All (seven in total) annual stock exchange reports of companies listed on the stock exchange from the automotive sector were examined. Furthermore, in the real estate sector (29 out of 29), annual reports of companies listed on the stock exchange were examined. The method used was to analyze the full versions of the narrative sections of the annual separate and consolidated financial statements. The auditors reports and the entitys management reports were also analyzed.Findings: Two of the seven examined automotive companies recorded a loss and described in their additional explanatory notes the uncertainty regarding the going concern. The audited real estate companies showed no losses and did not present any threats to going concern.Research limitations/implications: The study was limited to two industries representing durable goods. It would also be worth verifying the impact of the COVID-19 pandemic on the financial reporting of companies representing other sectors. Due to the successive waves of the COVID-19 pandemic, it would be interesting to analyze financial statements over three reporting periods.Originality/value: The article verifies the impact of the COVID-19 pandemic on the financial reporting and the financial results of companies in the durable goods sector: real estate and automotive.

Purpose: The article shows the impact of the COVID-19 pandemic on the amount of income tax expense (including current and deferred tax).Methodology/approach: The legal status of income tax in accounting is presented, taking into account issues that should be applied in the pandemic era. An empirical study was carried out based on the content analysis of financial statements for 20192021 of entities included in the WIG30.Findings: The pandemic mainly reduced income tax expense while increasing deferred tax assets, after meeting certain conditions, primarily due to tax losses.Originality/value: The article shows the impact of the pandemic on the amount of income tax expense (including current and deferred tax), an area not yet explored. The starting point for future scientific research shows the impact of the pandemic based on another (larger) research sample.

Food insecurity among college and university students has increased in the past decade. The COVID-19 pandemic has presented unique public health challenges, including increased food insecu­rity. In a cross-sectional survey of students at a pri­vate university in the midwestern U.S. (N=253) we examined how student food security status changed during the pandemic and what relation­ships exist between changes in food security and various aspects of student identities. Twenty-nine percent of responding students indicated that they became less food secure during the pandemic, and the overall reported food insecurity rate increased by 130.77%. Change in respondent food security status during the pandemic was associated with household income (p=0.000), loss or family loss of employment because of the pandemic (p=0.000), receiving financial aid (p=0.006), individual or fam­ily infection with COVID-19 (p=0.020), perceived health during the pandemic (p=0.000), eating 4.5 cups of fruits and/or vegetables each day (p=0.040), race and ethnicity (p=0.042), first-generation in higher education (p=0.017), sexual orientation (p=0.027), and spring 2020 GPA (p=0.003). The results contribute to a growing body of evidence that higher education institutions, as well as state and federal governments, should increase their efforts to support students to achieve food security. In doing so, it is critical to consider the disparities in food security associated with diverse and intersecting social identities, including socio-economic class, race and ethnicity, being first in one’s family to attend college, and sexual orien­tation. Our results further suggest the need for interventions that not only address immediate symptoms of food insecurity but also structural discrimination that makes it more difficult for members of marginalized groups to become food secure.

The COVID-19 outbreak led to major disruptions in food systems across the globe. In the United States’ Chicago region, the outbreak created immediate concerns around increased hunger, food insecurity, supply chain disruptions, and loss of local liveli­hoods. This was especially evident in communities of color, which faced disproportionate impacts from the pandemic. In March 2020, the Chicago Food Policy Action Council (CFPAC) coordinated a Rapid Response Effort that convened people in working groups related to emergency food assis­tance, local food producers, small businesses, and food system workers to address urgent needs that arose due to the pandemic. Each working group met regularly through virtual calls. This effort has persisted throughout the pandemic in various forms. For this study, we interviewed CFPAC staff members and participants in these calls to create narratives that document respondents’ perceptions of the Rapid Response Effort’s evolution, benefits, challenges, and potential for long-term impacts. Thematic analysis conducted across these narra­tives revealed the importance of network connec­tions to overcoming food system disruptions caused by the COVID-19 pandemic. Our analysis also underscored challenges associated with racism in efforts to strengthen local and regional food sys­tems. These findings indicate a need for research and practice that intentionally attend to power dis­parities related to race within collaborative net­works in order to structure local and regional food systems to achieve greater racial equity and resili­ence to future shocks.

The COVID-19 pandemic represented a tremendous shock for both public and private sectors and put pressure on the economic environment alongside national healthcare systems. Our article examined the economic resilience during the COVID-19 pandemic in the EU Member States and assessed if countries with more intense use of digitalization instruments (e-government features, e-commerce, ITC skills, etc.) in both public and private sectors registered a lower economic decline during 2019–2020. Our approach was based firstly on statistical correlation analysis applied to several indicators obtained from Eurostat and European Commission. Secondly, we elaborated different regional models of economic and social homogenous characteristics that could be found among EU Member States based on a hierarchical cluster analysis model applied to several structural socio-economic and digitalization indicators. The main conclusion was that there is a strong positive correlation between the share of ITC employment and the share of ITC in GDP, and the level of digital skills for individuals and the share of companies with high intensity of digitalization.

During the COVID-19 pandemic, urban forest parks are becoming increasingly significant for recreation and relaxation, not just for urban residents but also for tourists. This study empirically examined the structural relationships among first-time visitors’ perceptions of destination image, perceived value and destination loyalty through structural equation modeling. Additionally, the mediating influence of perceived value and the moderating effect of gender were investigated as well. The Grand Canal Forest Park in Beijing was selected as the case study. In total, 486 questionnaires that were considered to be legitimate were gathered and afterwards analyzed. The results revealed that first-time visitors’ perceptions of destination image can positively and significantly affect their perceived value and destination loyalty. In addition, perceived value partially mediates the relationship between first-time visitors’ perceptions of destination image and destination loyalty. Moreover, the findings of the examination of the moderating effects showed that gender has substantial moderating effects on the relationships described above. The theoretical and practical implications, limitations and future research of the current study are also discussed.