Sverige har under Covid-19 pandemin upplevt stora prisökning på bostadsrätter. Detta har skett till följd av förändring i vårt boende, då många har arbetat hemifrån och haft sina sociala liv förändrat av restriktionerna. därmed har folk spenderat mer tid hemma och samtidigt haft mer av sin budget att spendera på boende. Samt så har under denna period amorteringskravet slopats medans reporäntan varit vid noll.  Under dessa omständigheter har de faktorer som bestämmer värdet på våra bostäder förändrats. Denna studie menar att besvara dessa frågan om hur faktorerna för bostadspris har förändrats under pandemin, och vad det kan leda till i framtiden. Detta ska ske genom att intervjua mäklare om vad det har observerat och tror kommer hända framöver. I studien har intervjuerna analyserats och jämförts. Det kommer fram mixade åsikter och anmärkningar från mäklare. Efter att filtrerat bort det som kan vara lokala fenomen kan den troliga slutsatsen och prognosen för framtiden presenteras.  Arbetet kommer fram till att vi troligen kommer bevitta en avsäljning av bostadsrätter köpta under pandemin, då det var köpta med skenet av stora budgetar och låga avbetalningar. Dock kommer antagligen efterfrågan av större bostäder utanför Stockholms innerstad fortsätta att vara aktuellt för barnfamiljer. Då detta har varit mycket positivt i koppling till arbete på distans, som antagligen kommer fortsätta i större utsträckning i mixad form. Detta kan leda till bredare nyproduktion av större bostadsrätter i småstäder runt om Stockholms län. Samt kan även designen på lägenheterna komma att förändras då det blivit mer attraktivt med arbetsrum. / Sweden have during the Covid-19 pandemic experienced large increases in condominium prices. This has happened as a result of the change in our housing, as many have worked from home and had their social lives changed by the restrictions. Thus people have spent more time at home and at the same time had more of their budget to spend on living arrangements. During this period, the amortization requirement has been temporarily abolished while the repo rate has been around zero. During these circumstances, the factors that determine the value of our properties have changed. This study aims to answer the questions about how the factors of housing prices have changed during the pandemic, and what it may lead to in the future. This will be done by interviewing brokers about what they have observed and believe will happen in the future. In the study, the interviews were analyzed and compared. There are mixed opinions and remarks. After filtering out what may be local phenomena, a probable conclusion and forecast for the future can be presented. The work comes to the conclusion that we will probably witness a sale of condominiums bought during the pandemic, as it was bought with the temporarily larger budgets and low installments. However, the demand for larger homes outside Stockholm's inner city will probably continue to be relevant for families with children. As this has been very positive in connection with distance work, which will probably continue to a greater extent in mixed form. This can lead to broader new production of larger condominiums in small towns around Stockholm County. And the design of the apartments may also change as it becomes more attractive for workrooms.

La situación problemática por la que actualmente atravesamos a causa de la pandemia producida por el virus de la Covid-19 afectó la economía peruana, por lo que el sector financiero tuvo gran impacto en los créditos proporcionados a los clientes, por ende, se cree conveniente plantear una solución. Considerando que, la Superintendencia de Banca y Seguros emite resoluciones para la cancelación a través de las Reprogramación de Créditos, concediendo facilidades a los clientes, no obstante, ocasionó un desarreglo en los ingresos de las entidades financieras. En este caso, Edpyme Alternativa será el objeto de análisis para dar respuesta a la siguiente interrogante: ¿De qué manera la reprogramación de créditos constituye contingencia tributaria para Edpyme Alternativa? En relación al objetivo, la presente investigación busca determinar si las reprogramaciones de créditos anteriormente mencionadas, originan contingencias tributarias a causa de los ingresos revertidos como diferidos, ya que estos son registrados al momento de pago, por lo tanto, conllevan a un análisis reglamentado y explícito. Cabe recalcar que, para este análisis se tendrán en cuenta las operaciones de créditos por reprogramación, asimismo, la muestra utilizada fue cotizada por la Superintendencia de Banca y Seguros. Para finalizar, se elaboraron las conclusiones considerando los objetivos planteados, para posteriormente proponer recomendaciones a fin de mejorar las declaraciones del Impuesto a la Renta. / The problematic situation that we are currently going through due to the pandemic caused by the Covid-19 virus affected the Peruvian economy, so the financial sector had a great impact on the credits provided to customers, therefore, it is considered convenient to propose a solution. Considering that, the Superintendency of Banking and Insurance issues resolutions for cancellation through credit rescheduling, granting facilities to customers, however, it caused a disruption in the income of financial institutions. In this case, Edpyme Alternativa will be the object of analysis to answer the following question: How does the rescheduling of credits constitute a tax contingency for Edpyme Alternativa? In relation to the objective, the present investigation seeks to determine if the rescheduling of credits mentioned above, originate tax contingencies due to the income reverted as deferred, since these are registered at the time of payment, therefore, they lead to a regulated and explicit analysis. It should be noted that, for this analysis, credit operations by reprogramming will be taken into account, and the sample used was quoted by the Superintendency of Banking and Insurance. Finally, the conclusions were drawn up considering the objectives set, to subsequently propose recommendations in order to improve the Income Tax returns.

This research investigates existing and new HR practices that have impacted public health employee retention in Saudi Arabia during the COVID-19 pandemic. It builds on social support theory and social exchange theory to better understand the relationships between HR practices and retention, and uses quantitative methods to examine the hypotheses based on a conceptual framework. While OLS regression is employed to analyze the relationships between HR practices and retention, path analysis (bootstrapping) is used to examine the mediator variable. Based on 417 valid questionnaires distributed to public health employees in Saudi Arabia's central, western, and eastern regions, the analysis illustrates that while training and emphasis on work-life-balance as existing HR practices had a positive effect on retention, social support (supervisory support) and promotion of mental well-being as new HR practices also had a positive effect on retention during the COVID-19 pandemic. However, the hypothesis that compensation and occupational health and safety would improve retention was not supported. These results indicate that financial benefits and providing safety materials did not lead to employee retention. Meanwhile, safety training programs, psychosocial support, and promotion of well-being have been essential HR practices during the pandemic. Regarding the mediation hypotheses, interestingly, the results show that organizational commitment has mediated relationships between safety training and mental (psychological) well-being on one hand and public health retention on the other during the pandemic.

This dissertation investigates videoconference technology adoption by aging-in-place organizations to facilitate the social engagement of older adults. It comprises three studies that examine the initiation and coordination of technology adoption by aging-in-place organizations and addresses the factors associated with successful adoption of relational videoconference technology by older adults. The first study is a systematic literature review exploring the role of aging-in-place organizations in social engagement of older adults through videoconference technology. The second study is a survey of adult relatives and friends of older adults regarding videoconference technology adoption by older adults during the COVID-19 pandemic and their experience with facilitating resources. It applies technology adoption theory and a structural equation model to characterize the role of aging-in-place organizations. The third study is a pilot test of a new online platform called Circular that is designed to support social engagement of older adults. Through these studies, this research extends the existing body of knowledge regarding modes to facilitate adoption of relational technology by older adults and to empower senior centers and other aging-in-place organizations as they seek to socially engage the aging members of their communities.

The Covid-19 pandemic influenced the world with quarantines, travel bans, social distancing, and much more. Most remarkably, it brought the economy to a steep recession with changes in customer behavior and shocks to the financial markets. Combined with this, sustainable and green investing have grown in importance for firms that aim to incorporate sustainable practices in their businesses. This thesis evaluates the relationship between ESG and financial performance for Swedish issued mutual funds in the periods before, during, and after the covid pandemic. To capture the returns this study uses the Sharpe ratio, which penalizes volatility in the turns of funds and outputs risk-adjusted returns. The findings of this thesis highlight the importance of integrating non-financial metrics into portfolio management. The results found evidence that there is a difference in the performance between the two fund portfolios. Furthermore, this study will investigate the impact ESG variables have on the risk-adjusted rate of return. The results were that there is no compelling evidence of ESG variables impacting the returns. Moreover, significant insights from this study can be made to the Modern Portfolio Theory and Stakeholder Theory. By using Modern Portfolio Theory as the governing theory, a theoretical discussion has been made about the relationship between green investments and financial performance in times of sound economic markets and under financial crisis. This study is a quantitative study that has adopted the deduction approach. The authors of this thesis have retrieved 2 different portfolios, ESG and non-ESG, and compared the two groups against each other. 3 different periods have also been identified in the thesis: pre, during, and post Covid. The performance of the two portfolios has been examined during the three different stages to see how they have performed with hopes of finding empirical evidence that investing in ESG practices really is profitable. Statistical models such as OLS, heteroskedasticity, and more have been used in the study with the aim of helping the authors reach a conclusion.

Three essays in this dissertation explore the behavior of individuals in response to the housing crisis and its consequences, and the impact of the pandemic on the short-term rental markets. The first essay examines the economic outcomes of young people who have returned to their parents' home, using data from 2003-2017 waves of the National Longitudinal Survey of Youth 1997 Cohort (NLSY 97). The economic outcomes of boomerang movers did not improve compared to the period of independent living, and the income gap with young people who remained independent widened. The residential movement of young people who make boomerang moves has an impact on their income, but this effect is short-lived. Going back to a parental house changes the region and urban form significantly, and movement of urban form from the central city to the suburban and from the suburban to out of the MSA has a negative impact on income. Findings from the study suggest implications. First, more affordable housing should be provided to reduce boomerang moves. Second, ways to increase job opportunities should be explored to reduce the short-term negative impact of boomerang move. Finally, education and vocational training opportunities must be increased to close the income gap among young people. The second essay seeks to answer the following questions through the experiences of individual households due to the foreclosure. First, did foreclosed households regain homeownership? Second, is there a relationship between socio-demographic characteristics of foreclosed household and regaining homeownership? Third, where do homeowners who have lost their homes migrate? Finally, what characteristics of the neighborhood help foreclosed households recover? While previous studies have focused on the resilience of housing markets and regions, this study explores the link between regional characteristics and individual household recovery. The recovery of financially disadvantaged households is an important issue for communities and states. Identifying the mechanism that is responsible for household recovery has implications for implementing programs to aid household recovery. This study primarily relies on the 2005 -2019 Panel Study of Income Dynamics (PSID). Since 2009, PSID has added survey questions about foreclosure; Whether a foreclosure process has begun, the year and month of the start, the result of the process, and whether a foreclosed home is a primary residence. The findings of this study suggest that the government's recovery assistance program should aim to support relocation to areas with lower poverty rates and higher job and educational opportunities. The final essay explores changes in short-term rentals resulting from the COVID-19 pandemic. To identify the impact of the COVID-19 pandemic, this study uses New York City's Airbnb listing data from Inside Airbnb (IA), as well as supplemental data such as American Community Survey (ACS) data. Change in the number of STRs is divided into (1) the number of units left the platform and (2) the number of new units. The former relates to the survival of existing STR units and, the latter to the location choice of new units. The results show that the impact of several variables on survival and generation mechanisms changed since the COVID-19 pandemic. Since the survival mechanism and the generation mechanism of short-term rentals are different, they should be considered separately in regulating the STR to stabilize local housing markets. / Doctor of Philosophy / Although research has been conducted on the housing crisis and recovery of the housing market, there are still unanswered questions from two aspects. First, have the individuals affected by the crisis recovered? Were the individual decisions in response to the crisis effective? Second, how has the new crisis caused by the COVID-19 pandemic impacted the housing market? Are different characteristics observed from previous housing crises? While the evidence is reported that the relationship between the new crisis and housing demand has changed, the impact of the pandemic on contemporary housing crises such as gentrification and reduced housing stock is unknown. This dissertation explores the trajectories of individual behavior in the housing market, using various data sources and methodologies. Of the three essays in this dissertation, the first two essays explore the behavior of individuals in response to the housing crisis and its consequences, and the final essay explores the impact of the pandemic on the short-term rental markets. The first essay investigates the economic outcomes of young people who return to their parental homes after periods of independent living using NLSY97 data. The second essay investigates the relationship between neighborhoods and the economic recovery of households using Panel Study of Income Dynamics. The third essay explores changes in the survival and generation mechanism of Airbnb units associated with the COVID-19 pandemic using New York City's Airbnb listing data. The results of each study commonly lead to the conclusion that housing affordability should be improved. It also suggests that more affordable housing should be provided in areas of greater opportunities. This dissertation ultimately contributes to identifying individuals at risk from external shocks and suggesting goals and strategies for a healthy housing market.

The disproportionate burden of covid-19 pandemic on racialized groups in developed countries has made socio-political and socio-economic inequalities even more apparent. This thesis utilizes critical race thoery (CRT), framing theory and the ”What’s the ’problem’ represented to be?”-approach to conduct a critical analysis of how the representation of the underlying causes of racial disparities in covid-19 mortality framed by the Swedish Public Health Agency. The published report on migrants and covid-19 ”Migrants and COVID-19 – Confirmed cases, ICU-cases and mortality from 13 March 2020 to 15 February 2021 among foreign-born in Sweden” is analyzed through qualitative content analysis. In the report, the Swedish Public Health Agency analyzes underlying causes to differences of covid-19 outcome based on country of birth, which suggests that the population born in other countries is affected by the covid-19 more than the population born in Sweden. The content analysis of the official document on foreign-borns and covid-19 mortality, released by the Swedish Public Health agency, suggests that the agency has represented the underlying causes of racial disparities in covid-19 mortality in Sweden with a socio-economic inequality frame, and from a CRT perspective, the representation is guided by colorblind ideology that does not problematize the role of racism in the society. The knowledge produced in this thesis aims to contribute to the field of CRT studies in Sweden with empirical knowledge about problematization of the covid-19 pandemic outcomes in Sweden

This paper presents a qualitative case study to investigate how large international Swedish retail companies can adapt their green supply chain management strategies to cope with the pandemic and future crises. The findings are derived by combining relevant concepts of green supply chain management, such as the triple bottom line theory and circular economy, with primary data from interviews on green supply chain practices in four large international Swedish companies.

Hintergrund: Zu Beginn des Jahres 2020 verbreitete sich das Coronavirus Severe acute respiratory syndrome coronavirus type 2 (Sars-CoV-2) über Deutschland und mehrere Länder hinweg. Am 11. März 2020 rief die Weltgesundheitsorganisation eine Pandemie aus. Zur Versorgung der Menschen wurde im ambulanten Sektor in Rheinland-Pfalz noch im März 2020 eine parallele Struktur aufgebaut. Dazu wurden COVID-19-Ambulanzen, -Praxen und -Sprechstunden (parallele Versorgungsstruktur) etabliert, in denen positiv getestete COVID-19-Fälle und -Verdachtsfälle sowie Menschen mit Infektsymptomen wie Atemnot, trockenem Husten und Fieber, behandelt werden konnten. Das Ziel bestand darin, die Patientenströme zu trennen, um eine gleichzeitige Regel- und Coronaversorgung zu gewährleisten. Die Kassenärztliche Vereinigung Rheinland-Pfalz (KV RLP) und die rheinland-pfälzischen Krankenkassen und ihre Ersatzkassen führten für die Versorgung in der parallelen Versorgungsstruktur die Coronaziffer 97700 ein, welche den besonderen Behandlungsbedarf während der Pandemie abbildete. Die Vertragsärzteschaft wurde bereits zu diesem Zeitpunkt besonderen Herausforderungen ausgesetzt. Auf diese Situation im ambulanten Sektor traf die COVID-19-Pandemie, die für die ambulante Versorgung entsprechende Auswirkungen mit sich brachte. Einerseits gilt es Belastungen wie eine Verschärfung des Ärztemangels, einen hohen Anteil an bürokratischen Arbeiten oder das Fehlen von Medizinstudienplätzen anzunehmen. Andererseits eröffnen der Ausbau des ambulanten Potenzials oder der digitale Fortschritt neue Chancen. Fragestellung: Die Ziele dieser Dissertation bestehen darin, den Verlauf der Steuerung von Personen mit Diagnose U07.1 (COVID-19-Fälle, bei denen das Virus SARS-CoV-2 durch einen Labortest bewiesen wurde) und U07.2 (COVID-19-Fälle, bei denen SARS-CoV-2 nicht durch einen Labortest bewiesen wurde, die Erkrankung aber anhand eines klinischen und eines epidemiologischen Kriteriums vorliegt) in der parallelen Versorgungsstruktur zu analysieren. Es soll eruiert werden, ob Zusammenhänge zwischen der Inanspruchnahme der neuen Struktur und dem Geschlecht, der Altersgruppe oder der Herkunft (städtisch/ländlich) bestehen. Aufgrund der Besonderheit der Coronaziffer eignet sich die ambulante rheinland-pfälzische Versorgung zur Analyse der Inanspruchnahme dieser neu etablierten Strukturen, denn dadurch kann im Nachhinein festgestellt werden, ob Personen in der Coronastruktur behandelt wurden. In der vorliegenden Studie werden erstmals die Abrechnungsdaten der KV RLP zur Inanspruchnahme der parallelen Versorgungsstruktur in Rheinland-Pfalz untersucht. Ein weiteres Ziel liegt in der Erarbeitung von Handlungsempfehlungen im Rahmen eines Pandemiemanagements für eventuell zukünftig aufkommende Pandemien für die ambulante Versorgung in Rheinland-Pfalz. Diese sollen aus Sicht der am Aufbau der Coronstruktur beteiligten Stakeholder:innen ermittelt werden. Zusätzlich soll analysiert werden, welche Chancen und Risiken für die weitere Arbeit im ambulanten Versorgungssektor in Rheinland-Pfalz durch die COVID-19-Pandemie hervorgingen und wie damit verfahren werden kann. Material und Methodik: Die Entwicklung der Inanspruchnahme der parallelen Versorgungsstruktur in Rheinland-Pfalz wurde auf Basis der Abrechnungsdaten der KV RLP im Zeitraum von März 2020 bis März 2021 untersucht. Das Analysesample umfasste 905 435 Patientenfälle, aus denen hervorgeht, ob zur Behandlung die parallele Versorgungsstruktur oder eine regelversorgende Praxis aufgesucht wurde. Um zusätzlich einen Überblick über die Nutzergruppen zu erhalten, wurden aus den Abrechnungsdaten abbildbare relevante Patientencharakteristika wie die Herkunft, das Geschlecht, die Altersgruppe und die Diagnose (Differenzierung nach U07.1 und U07.2) ermittelt. Die retrospektive Längsschnittsstudie in Form einer Sekundärdatenanalyse sollte mithilfe von deskriptiven und inferenzstatistischen Verfahren repräsentative Ergebnisse zur Inanspruchnahme der Coronastruktur liefern. Die Chancen und Risiken für den ambulanten Sektor, resultierend aus der COVID-19-Pandemie, sowie Handlungsempfehlungen für künftige Pandemien im Rahmen eines Pandemiemanagements für den ambulanten Versorgungssektor in Rheinland-Pfalz sollten durch leitfadengestützte, teilstandardisierte Experteninterviews ermittelt werden. Diese wurden mit Vertragsärzt:innen sowie mit Vertreter:innen von KV RLP, Kranken- und Ersatzkassen, Ministerium für Wissenschaft und Gesundheit des Landes Rheinland-Pfalz (MWG) und Kommunen geführt, die am Aufbau der Coronastruktur beteiligt waren. Die Auswertung erfolgte mittels qualitativer Inhaltsanalyse nach Mayring. Ergebnisse: Rund 69 Prozent der Patient:innen nahmen die parallele Versorgungsstruktur im Untersuchungszeitraum in Anspruch. Die quantitativen Datenauswertungen zeigen, dass diese Struktur im Verlauf der Pandemie vermehrt genutzt und damit eine Trennung der Patientenströme erreicht wurde: Ab dem zweiten Quartal des Jahres 2020 wurde die Coronastruktur quartalsweise von jeweils mehr als der Hälfte der Patient:innen aufgesucht, wobei im ersten Quartal des Jahres 2021 rund 75 Prozent der Erkrankten dort behandelt wurden. Bei der Inanspruchnahme ließen sich nach dem Chi-Quadrat-Test signifikante Auffälligkeiten hinsichtlich der altersgruppen-, herkunfts-, und geschlechtsspezifischen Nutzung feststellen. Zusammenfassend zeigt sich bei Menschen bis einschließlich 49 Jahren, bei Frauen sowie bei Personen aus dem ländlichen Raum stammend eine höhere 10/353 Inanspruchnahme der Coronastruktur, als bei gegensätzlichen Merkmalsausprägungen. Logistische Regressionen untermauern diese Erkenntnisse weitgehend. Daraufhin erstellte Vorhersagemodelle geben jedoch noch keinen Aufschluss darüber, bei welchen Merkmalsausprägungen von Patient:innen (Alter, Geschlecht, Herkunft) vorhergesagt werden kann, ob diese die Coronastruktur in Anspruch nehmen. Darüber hinaus wurden 15 Experteninterviews zu den Chancen, Risiken und Handlungsempfehlungen geführt. Die Expert:innen bewerteten die Coronastruktur als sinnvolles Konstrukt, das für künftige Pandemien Anwendung finden sollte. Als Chancen aus der COVID-19-Pandemie für den ambulanten Versorgungssektor in Rheinland-Pfalz wurden Aspekte wie die hohe Bedeutung einer wohnortnahen ambulanten Versorgung, das Ambulantisierungspotenzial, die Zusammenarbeit der beteiligten Stakeholdergruppen sowie die Stärke des ambulanten Versorgungssektors und der Hausärzt:innen genannt. Risiken würden sich unter anderem aus der noch ausbaufähigen Digitalisierung, der anfangs nicht ausreichend vorhandenen persönlichen Schutzausrüstung und dem Ärztemangel ergeben. Es wurden Handlungsempfehlungen wie die Trennung von Patientenströmen, die Gewährleistung der finanziellen Sicherheit der Ärzteschaft, das Vorhalten von persönlicher Schutzausrüstung, die Zusammenarbeit der beteiligten Stakeholdergruppen und die Stärkung des ambulanten Sektors genannt. Schlussfolgerung: Die Dissertation hebt den Stellenwert der parallelen Versorgungsstruktur in Rheinland-Pfalz während der COVID-19-Pandemie hervor. Die Ergebnisse legen nahe, dass diese Struktur im Verlauf der Pandemie verstärkt in Anspruch genommen wurde und somit das Ziel der Trennung der Patientenströme erreicht wurde. Die Interviewergebnisse zeigen, dass dadurch aus Sicht der Befragten eine ausreichende Patientenversorgung gewährleistet und vielfältige Chancen für weitere Krisen in dem Konzept liegen könnten. Schlussfolgernd daraus könnte das Konzept der Coronastruktur um die formulierten Handlungsempfehlungen und Erfahrungen ausgeweitet werden und die Grundlage für ein ambulantes Pandemiemanagementkonzept in Rheinland-Pfalz bilden. Die erarbeiteten Handlungsempfehlungen wurden durch den Vorstand der KV RLP bewertet. Diese finden nicht nur Eingang in die Konzeption eines Pandemiemanagements bei der KV RLP, sondern setzen auch Impulse zur weiterführenden Verwendung. So könnten Teile der Erkenntnisse in den Pandemieplan des Landes Rheinland-Pfalz eingearbeitet werden oder Teilergebnisse aufgegriffen und weiter ausgearbeitet werden. Zum Beispiel die Honorierung der Vertragsärzteschaft, die durch eine bundesweite Pandemieziffer, ähnlich der Regelung in Rheinland-Pfalz, in den Einheitlichen Bewertungsmaßstab (EBM) Eingang finden könnte. Folglich kommt der Anerkennung der Medizinischen Fachangestellten (MFA) eine große Bedeutung zu, der ebenfalls durch eine Ziffer zur „Versorgung eines Patient:innen durch einen nicht ärztlichen Mitarbeitenden während einer Pandemie“ im EBM begegnet werden könnte.

In academic institutions, e-learning platforms are widely used to manage learning contents, assessments, and student communication and act as a primary system for managing teaching and learning activities. Due to public health concerns during COVID-19, online learning was the primary medium of instruction used to teach students. During this time, the world also noticed the increased activity of identity theft, individual and institutional content theft, and ransom attacks in many educational institutions since most students were using digital technologies to learn, and information, including personal and intellectual content, was being shared online. This study sought to identify college students' perceptions of information security regarding online learning platforms. This study focused on college students because they are active users of online learning tools, and there is a potential need for increased awareness regarding information security measures within these tools that could potentially create vulnerabilities that may lead to security breaches. The global COVID-19 pandemic accelerated online learning methods, making it more critical for institutions to pay more attention to cybersecurity and ransom attacks. The results from this study will facilitate an understanding of student's confidence in the learning platforms and their level of knowledge related to information security while using the Internet. Additionally, the result may help e-learning platform providers to create safer and more secure solutions that protect the integrity of the information shared.