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.
Monitoring marine biodiversity is a challenge in some vulnerable and difficult-to-access habitats, such as underwater caves. Underwater caves are a great focus of biodiversity, concentrating a large number of species in their environment. However, most of the sessile species that live on the rocky walls are very vulnerable, and they are often threatened by different pressures. The use of these spaces as a destination for recreational divers can cause different impacts on the benthic habitat. In this work, we propose a methodology based on video recordings of cave walls and image analysis with deep learning algorithms to estimate the spatial density of structuring species in a study area. We propose a combination of automatic frame overlap detection, estimation of the actual extent of surface cover, and semantic segmentation of the main 10 species of corals and sponges to obtain species density maps. These maps can be the data source for monitoring biodiversity over time. In this paper, we analyzed the performance of three different semantic segmentation algorithms and backbones for this task and found that the Mask R-CNN model with the Xception101 backbone achieves the best accuracy, with an average segmentation accuracy of 82%.
In order to scientifically evaluate the germplasm resources of Momordica charantia in southern China, the diversity, correlation and cluster analysis were carried out on the main botanical characters of 56 Momordica charantia varieties, such as melon length, melon transverse diameter, single melon weight, internode length, stem diameter, leaf length and leaf width. The results showed that the variation coefficients of 7 agronomic characters of 56 Momordica charantia varieties ranged from 8.81% to 19.44%, the average variation coefficient was 14.21%, the maximum variation coefficient of single melon weight was 19.44%, and the minimum variation coefficient of melon cross diameter was 8.81%. The correlation analysis showed that there were correlations among the agronomic traits. The positive correlation coefficient between leaf length and leaf width was up to 0.978, and the negative correlation coefficient between single melon weight and internode length was up to 0.451. The 56 varieties were divided into 3 groups by cluster analysis, of which 92.86% of the materials were concentrated in the first and second groups, and there were only 4 materials in the third group. The results can provide a reference for the cultivation, utilization and genetic improvement of Momordica charantia resources in southern China.
Taking six typical forest communities in Taizhou Green Heart (ⅰ: Liquidambar formosana + Ulmus pumila + Celtis sinensis; ⅱ: Celtis sinensis + Pterocarya stenoptera + Pinus massoniana; ⅲ: Sapindus mukorossi + Sapium sebiferum + Cupressus funebris; ⅳ: Liquidambar formosana + Acer buergerianum + Cupressus funebris); ⅴ: Celtis sinensis + Ligustrum compactum + Pinus massoniana; ⅵ: Machilus ichangensis + Sapindus mukorossi + Acer buergerianum) as the research objects, 5 indicators: Shannon-Wiener (H), Patrick richness (R1), Margalef species richness (R2), Pielou evenness (J) and ecological dominance (D) were used to analyze species diversity in forest communities. The results showed that: (1) the community was rich in plant resources, with a total of 50 species belonging to 40 genus and 31 families, including 19 species in tree layer, 22 species in shrub layer and only 9 species in herb layer, few plant species; (2) the species richness and diversity index of tree layer and shrub layer were significantly higher than that of herb layer, but there were differences among different communities in the same layer, and no significant difference was reached; (3) the species richness and community diversity of the six communities showed as follows: community VI > community I > community II > community IV > community V > community III.
Taking the west slope of Cangshan Mountain in Yangbi County, Dali as the research site, on the basis of investigating the local natural geographical conditions, topography and biodiversity status of Cangshan Mountain, the CAP protection action planning method was adopted, and the priority protection objects were determined to be native forest vegetation, rare and endangered flora and fauna, alpine vertical ecosystems, hard-leaf evergreen broad-leaved forests and cold-tempered coniferous forests; The main threat factors were commercial collection, tourism development and overgrazing. Biodiversity conservation on the western slope of Cangshan Mountain should take species as “point”, regional boundary as “line”, ecosystem and landscape system as “plane”, so as to realize the overall planning structure system combining “point—line—plane”, which can be divided into conservation core area, buffer zone and experimental area. The results can provide a reference for biodiversity conservation on the western slope of Cangshan Mountain.
The reduction of biodiversity and the decline in wildlife populations are urgent environmental issues with devasting consequences for ecosystems and human health. As a result, the protection of wildlife and biodiversity has emerged as one of humanity's greatest goals, not only for protecting and maintaining human health but also for environmental, economic, and social well-being. In recent years, people have become increasingly aware of the importance and effectiveness of wildlife conservation efforts alongside environmental protection measures, sustainable agricultural practices and non-harmful production procedures and services. This study describes the development and implementation of a labeling scheme for wildlife and biodiversity protection for products or services. The label is designed to encourage the adoption of sustainable and environmentally friendly production methods and services that will contribute to biodiversity conservation and the harmonic coexistence of human-wildlife. Moreover, using a case study approach, the research presents an innovative information system designed to streamline the label-awarding process, ensuring transparency and efficiency. The established system evaluates the sustainability practices and measures implemented by businesses, with a focus on honey production in this case. Additionally, the study explores the broader social implications of the label, particularly its potential to engage consumers and promote awareness of biodiversity conservation.
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