The aim of this study was to elucidate the expected moderating effect exerted by institutional owners on the intricate correlation between the characteristics of boards of directors and the issue of earnings management, as gauged by the loan loss provisions.The sample encompassed all the banks listed on the Amman Stock Exchange (ASE) over the period between 2010 and 2022, representing a total of 151 observations. The results derived from the examination clearly demonstrate that the institutional owners have a key impact on augmenting the monitoring tasks and responsibilities of the boards of directors across the study sample. The results revealed the fundamental role of such owners in strengthening the supervisory tasks carried out by boards of directors in Jordan. A panel data model has been used in the analysis. The results of this study show that the presence of the owner of an institution has a discernible moderating role in the banks' monitoring landscape. Indeed, their presence strengthens the monitoring tasks of the banks’ boards by underscoring the quest to restrict the EM decisions. Interestingly, the results support the monitoring proposition outlined by agency theory, which introduced CG recommendations as a deterrent tool to reduce the expectation gap between banks' owners and their representatives.

In today’s changing world of work, Strategic Human Resource Management (SHRM)) still focuses on making workers more productive. This study systematically examines the mediating function of incentives both monetary and non-monetary between antecedent characteristics (e.g., leadership, organizational culture) and employee productivity using a systematic literature review (SLR) of papers published from 2010 to 2024. The review adheres to PRISMA principles and integrates 18 peer-reviewed studies chosen through a stringent screening and quality evaluation process from Scopus and Google Scholar. The results show that the success of incentives depends a lot on things like the ideals of the business, the style of leadership, and the demographics of the workforce. Thematic analysis, informed by the Ability-Motivation-Opportunity (AMO) theory and Strategic Human Resource Management (SHRM) frameworks, delineates four principal processes by which incentives affect productivity: goal alignment, perceived equity, motivational pathways, and cultural congruence. The research emphasizes the necessity of customizing incentive systems to specific organizational contexts and offers practical guidance for HR professionals. Recognizing limitations and publishing bias, suggestions for future incentive system design are presented.

The tunable conduction of coumarin-based composites has attracted considerable attention in a wide range of applications due to their unique chemical structures and fascinating properties. The incorporation of graphene oxide (GO) further enhances coumarin properties, including strong fluorescence, reversible photodimerization, and good thermal stability, expanding their potential use in advanced technological applications. This review describes the developmental evolution from GO, GO-polymer, and coumarin-based polymer to the coumarin-GO composite, concerning their synthesis, characterization, unique properties, and wide applications. We especially highlight the outstanding progress in the synthesis and structural characteristics along with their physical and chemical properties. Therefore, understanding their structure-property relations is very important to acquire scientific and technological information for developing the advanced materials with interesting performance in optoelectronic and energy applications as well as in the biomedical field. Given the expertise of influenced factors (e.g., dispersion quality, functionalization, and loading level) on the overall extent of enhancement, future research directions include optimizing coumarin-GO composites by varying the nanofiller types and coumarin compositions, which could significantly promote the development of next-generation polymer composites for specific applications.

Using company size as a moderator, this article examines the MENA region’s gender balance on boards and how it influences capital structure. The study uses the Generalized Method of Moments (GMM) estimate technique to analyze data from a sample of 556 non-financial organizations across 10 MENA countries from 2010 to 2023. The results show that a lower debt ratio is connected with a higher percentage of female board members. Further steps towards debt reduction include increasing the number of independent female board members and decreasing the board’s overall size. The opposite is true for larger enterprises, more profitability, more expansion opportunities, and macroeconomic variables like inflation and GDP growth, which tend to raise the debt ratio. Capital structure decisions in the MENA area are influenced by gender diversity on boards and business characteristics. Therefore, Companies in the MENA area would do well to support initiatives that increase the representation of women on corporate boards. One way to achieve this goal is to establish gender diversity targets or launch programs to increase the number of women serving on boards of directors, particularly in positions of power.

In the wake of the COVID-19 pandemic, the prevalence of online education in primary education has exhibited an upward trajectory. Relative to traditional learning environments, online instruction has evolved into a pivotal pedagogical modality for contemporary students. Thus, to comprehensively comprehend the repercussions of environmental changes on students’ psychological well-being in the backdrop of prolonged online education, this study employs an innovative methodology. Founded upon three elemental feature sequences—images, acoustics, and text extracted from online learning data—the model ingeniously amalgamates these facets. The fusion methodology aims to synergistically harness information from diverse perceptual channels to capture the students’ psychological states more comprehensively and accurately. To discern emotional features, the model leverages support vector machines (SVM), exhibiting commendable proficiency in handling emotional information. Moreover, to enhance the efficacy of psychological well-being prediction, this study incorporates an attention mechanism into the traditional Convolutional Neural Network (CNN) architecture. By innovatively introducing this attention mechanism in CNN, the study observes a significant improvement in accuracy in identifying six psychological features, demonstrating the effectiveness of attention mechanisms in deep learning models. Finally, beyond model performance validation, this study delves into a profound analysis of the impact of environmental changes on students’ psychological well-being. This analysis furnishes valuable insights for formulating pertinent instructional strategies in the protracted context of online education, aiding educational institutions in better addressing the challenges posed to students’ psychological well-being in novel learning environments.

This paper investigates the elements affecting dividend yield in developing Southeast Asian countries—more specifically, Thailand, Malaysia, and Singapore. Examined here are the roles of financial information including debt to equity ratio, free cashflows, property, plant, and equipment (PPE) and total sales with controlling factors of size, institutional ownership, and firm age using both short-run and long-run analytical frameworks including the Error Correction Model and Engle and Granger’s approach. The results reveal different trends in the three nations. Higher debt and free cashflows lower dividend yield in Thailand; institutional shareholders benefit from maintaining greater dividend payouts. Aging companies in Malaysia are more likely to pay more dividends while rising revenues are linked to smaller short-term payouts. Leveraged and asset-heavy companies are more likely to keep paying dividends in Singapore. These discoveries have important ramifications for investors and business management trying to maximize dividend policies and improve shareholder value in developing economies.