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This study aims to examine student perceptions regarding the mid-semester transition from face-to-face to online delivery in an accounting course during spring 2020.

Due to the COVID-19 pandemic, numerous universities and colleges worldwide transitioned from face-to-face instruction to online delivery during spring 2020. We find some evidence in line with prior literature that COVID-19 affected student learning experience from various aspects.

Thanks in part to effective teaching techniques implemented by the instructor during the transition, including online lecture videos recorded by the instructor, online class materials, early posting of answer keys, frequent communication through emails and bonus points for watching lecture videos, students still perceived their learning outcomes positively in general.

These teaching techniques can be used to enhance student learning experience and satisfaction during class modality transitions in unforeseen circumstances, for both hybrid and online business courses.

The aim of this study was to develop a smart wearable mask designed for the prevention of respiratory infectious diseases by understanding consumer's preferences in designs and functions of the smart wearable masks.

To develop a smart mask design, a survey was conducted on Chinese consumers in their 20–40s and analyzed their mask wearing behaviors, preferences and caring aspects of masks. The collected data were analyzed to identify the demographic characteristics of the subjects surveyed by using the SPSS program, and technical statistical analysis was conducted. To identify differences in demographic characteristics, an independent samples t-test, one-way analysis of variance and Scheffe's ad hoc test were conducted.

Based on the research results, design guidelines for wearable masks were defined, and four wearable mask designs were developed and presented in 2D and 3D images based on the design guidelines. There were significant differences among people with different backgrounds.

It is significant that this research presents smart wearable mask design guidelines and designs through supplementation and improvement of existing mask. It is expected that this research provides basic empirical data for mask designs through the planning of smart wearable mask designs and surveys assessing consumer perceptions, attitudes and satisfaction.