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.
Entrepreneurial resilience in regions is essential for enabling the entrepreneurial ecosystem to overcome natural disasters, catastrophes, wars, and various crisis situations it may face. However, this phenomenon has been underexplored in the literature despite its critical importance for business development, and consequently, for social progress. Therefore, the objective of this article is to conduct a systematic literature review to identify the antecedents of regional entrepreneurial resilience in situations of adversity. To achieve this goal, a qualitative, descriptive research approach was employed. Specifically, a systematic literature review was carried out following the PRISMA method, which included a total of 231 scientific articles retrieved from high impact journals. Of these, only 12% (27 documents) focused on regional entrepreneurial resilience. Five key antecedents of regional entrepreneurial resilience were identified: action orientation, the region’s historical precedents, opportunity exploitation, collaboration, resources, and preparedness. Additionally, it is suggested that future research should focus on understanding the impact of crises, identifying agile response models to crises, defining roles for each member of the entrepreneurial ecosystem to achieve economic recovery in regions, and analyzing the design of public policies that contribute to overcoming adversity. The study concludes that when a region is resilient, it is more likely to overcome crises and adversity.
Functions are the core of algebra, and the teaching of function concepts is also the main task of high school mathematics Students' learning of functions and their concepts shifts from understanding specific quantitative relationships to understanding abstract quantitative relationships The monotonicity of functions, as the property of the first function that students learn in high school, lays a certain foundation for learning function related knowledge in the future.
In order to effectively reduce the workload of primary and secondary school students and the burden of off-campus training, and promote the effective improvement of the teaching and education level of schools at all levels and types, the General Office of the Central Committee of the Communist Party of Opinions on Students' Homework Burden and Off-campus Training Burden" (referred to as "double reduction"). Students' homework practice is a supplement and continuation of classroom teaching, which can consolidate and promote the quality of students' learning. This paper analyzes some problems in the design of primary school Chinese homework from three aspects, such as homework volume, homework type, and homework arrangement, and puts forward corresponding strategies for the optimization path of primary school Chinese homework design under the background of "double reduction".
This research explores the critical influence of corporate culture on small and medium-sized enterprises’ (SMEs) crisis response abilities under varied cross-cultural environments. Amid the disruptive backdrop of the COVID-19 pandemic, SMEs globally have faced unprecedented challenges. This study addresses a gap in the existing literature by conducting a cross-cultural analysis of SMEs in China, Thailand, and Germany to understand how corporate culture affects crisis management. Utilizing a competitive cultural value model, the research categorizes corporate culture into four dimensions: group culture, development culture, hierarchy culture, and rational culture. These cultural dimensions are investigated in relation to their impact on crisis response abilities. Additionally, national cultural dimensions such as individualism and uncertainty avoidance are examined as moderating variables. The findings reveal that group and development cultures positively influence crisis response abilities, enhancing organizational resilience and adaptability. Conversely, hierarchy culture negatively affects crisis management, hindering flexible response strategies. Rational culture supports structured crisis response through goal-oriented practices. National culture significantly moderates these relationships, with individualism and high uncertainty avoidance impacting the effectiveness of organizational cultural dimensions in crisis scenarios. This study offers theoretical advancements by integrating cultural dimensions with crisis response strategies and provides practical implications for SMEs striving to enhance their resilience and adaptability in a globalized business environment.
Innovation in teaching models is a basic requirement of the Ministry of Education for schools. If a school wants to achieve development, it cannot adhere to traditional rigid teaching models. At the same time, innovating teaching models is also an important requirement for improving education and teaching effectiveness. Through innovation in teaching models, the inherent drawbacks of the current teaching model can be removed and the classroom teaching effect can be better played. The rapidly developing internet era provides unprecedented development opportunities for innovative teaching models. Schools should establish internet learning platforms to encourage students to actively and independently participate in online learning. This paper discusses the classroom teaching model in vocational colleges under the background of "Internet plus", and how it serves our daily teaching activities.
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