The study examines the relationship between EPS and the gearing ratios and return on equity (ROE) ratio of 9 public listed firms on the Malaysian Stock Exchange from 2014 to 2022 financial years. The firms are selected at random. From this study it was established that there is a negative relation between EPS and gearing and a positive relation between EPS and ROE. Companies that want to attract more investors need to keep their gearing ratio low and increase the return on equity ratio high. To obtain the benefits of gearing or external funding, there need to be a balance between equity and debts. There is no one optimal balance between debt and equity. This balance is difference for each company and the sector they operate in. It is important for managers of companies to find the optimal balance between debt and equity, unique to their company.

The distress of commercial companies is considered one of the most critical stages leading to the liquidation and termination of the business. This danger increases in the context of poor management, stagnation, and the occurrence of crises and external circumstances that affect the company’s ability to cope. Rules regarding financial restructuring of distressed commercial companies may be regarded as the most prominent legal framework adopted by Emirati, Kuwaiti and French legislators to address the instability and distress of commercial enterprises and to provide solutions to mitigate the risk of bankruptcy and liquidation. It is a preventive measure aimed at reaching an agreement between the debtor and creditors to resolve the disturbances or difficulties faced by the company, which may affect its obligations to others. Therefore, financial restructuring is considered a mean of prevention and rescue for commercial companies, and the success of this rescue is linked to the debtor’s cooperation and seriousness in overcoming such issue.

Understanding the factors that influence early science achievement is crucial for developing effective educational policies and ensuring equity within the education system. Despite its importance, research on the patterns of young children achieving science learning milestones and the factors that can reduce disparities between students with and without disabilities remains limited. This study analyzes data from the Early Childhood Longitudinal Study of Kindergarten Cohort 2011 (ECLS-K: 2011), which includes 18,174 children from 1328 schools across the United States, selected through a complex sampling process and spanning kindergarten to 5th grade. Utilizing survival analysis, the study finds that children with disabilities achieve science milestones later than their peers without disabilities, with these disparities persisting from early grades. The research highlights the effectiveness of center-based programs in enhancing science learning, particularly in narrowing the achievement gap between children with and without disabilities. These findings contribute to the broader discourse on equity in the education system and policy by introducing novel methodologies for assessing the frequency and duration of science learning milestones, and by providing insights into effective strategies that support equitable science education.

The study investigates the impact of artificial intelligence (AI)-powered chatbots on brand dynamics within the banking sector, focusing on the interrelationships between AI implementation and key brand dimensions, including awareness, equity, image, and loyalty. Using structural equation modeling (SEM) analysis on data collected from 520 banking customers, the study tests eight hypotheses to explore the direct and indirect effects of AI-driven interactions on brand development. The findings reveal that AI chatbots significantly enhance brand awareness in banking services, demonstrating moderate positive effects on both brand equity and brand image. Notably, while brand awareness exerts a strong influence on brand image, it does not have a significant direct effect on brand loyalty. Instead, the study shows that brand loyalty is primarily developed through the mediating effects of brand equity and image, with brand image exerting a particularly strong influence on brand equity. For banking practitioners, these insights suggest a need to integrate AI chatbots within a comprehensive brand strategy that merges technological innovation with traditional relationship-building approaches. Limitations of the study and potential directions for future research are also discussed, providing avenues for further exploration of AI’s role in brand management.

This article evaluates the Didactic Strategies for Teaching Mathematics (DSTM) program, designed to enhance the teaching of mathematical content in primary and secondary education in a hybrid modality. In alignment with SENACYT’s Gender-STEM-2040 Policy, which emphasizes gender equality as a foundational principle of education, this study aims to assess whether initial teacher training aligns with this policy through the use of mathematical strategies promoting gender equality. A descriptive-correlational approach was applied to a sample of 64 educators, selected based on their responses during the training, with the goal of improving teaching and data collection methodologies. Findings indicate that, although most teachers actively engage in training, an androcentric approach persists, with sexist language and a curriculum that renders girls invisible, hindering the fulfillment of the National Gender Equality Policy in Science, Technology, and Innovation of Panama (Gender-STEM Policy 2040). Additionally, through a serendipitous finding, a significant gap in student activity levels, especially in secondary school, was discovered. While in primary school, activity levels were similar between genders, a decline in active participation among girls in secondary school was observed. This discovery, not initially contemplated in the study’s objectives, provides valuable insights into gender differences in active participation, particularly in higher educational stages. The serendipity suggests the need for further exploration of social, environmental, and family factors that may influence this decrease in girls’ active participation. The article concludes with a preliminary diagnosis and a call to deepen gender equality training and the effective implementation of coeducation in Panama’s educational system.

The relationship between new-quality productivity and educational equity is characterized by close mutual influence and co-evolution. Driven by technological innovation, new-quality productivity is profoundly transforming the economic and social landscape. Educational equity, a crucial component of social justice, is vital for ensuring equal development opportunities for all individuals. The robust growth of new-quality productivity not only optimizes the distribution of educational resources and enhances educational quality but also poses new challenges and demands for equity in education. In turn, the continuous advancement of educational equity provides a solid talent foundation and a conducive environment for innovation to new-quality productivity. These two aspects intertwine and progress together in various domains, including policy systems, cultural values, and educational practices. This interplay highlights the central role of new-quality productivity and educational equity in societal development, while also demonstrating their dynamic and complementary relationship.