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.
This study evaluated the development and validation of an integrated operational model for the Underground Logistics System (ULS) in South Korea’s metropolitan area, aiming to address challenges in urban logistics and freight transportation by highlighting the potential of innovative logistics systems that utilize underground spaces. This study used conceptual modeling to define the core concepts of ULS and explored the system architecture, including cargo handling, transportation, operations and control systems, as well as the roles of cargo crews and train drivers. The ULS operational scenarios were verified through model simulation, incorporating both logical and temporal analyses. The simulation outcomes affirm the model’s logical coherence and precision, emphasizing ULS’s pivotal role in boosting logistics efficiency. Thus, ULS systems in Korea offer prospects for elevating national competitiveness and spurring urban growth, underscoring the merits of ULS in navigating contemporary urban challenges and championing sustainability.
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".
An appraisal of the groundwater potential of Alex Ekwueme Federal University Ndufu Alike was carried out by integrating datasets from geology, geographic information system and electrical resistivity survey of the area. The study area is underlain by the Asu River group of Albian age. The Asu River Group in the Southern Benue Trough comprises of Shales, Limestones and Sandstone lenses of the Abakaliki Formation in Abakaliki and Ikwo areas. The shales are generally weathered, fissile, thinly laminated and highly fractured and varies between greyish brown to pinkish red in colour. Twenty (20) Vertical Electrical Sounding data were acquired using SAS 1000 ABEM Terrameter and processed to obtain layer parameters for the study area. A maximum current electrode spacing (AB) of 300 meters was used for data acquisition. Computer aided iterative modelling using IPI2 Win was used to determine layer parameters. In-situ Hydraulic Conductivity measurements at seven parametric locations within the study area were conducted and integrated with Electrical Resistivity measurements to determine aquifer parameters (e.g., Hydraulic conductivity and Transmissivity) in real time. This technique reduces the attendant huge costs associated with pumping tests and timelines required to carry out the technique. Accurate delineation of aquifer parameters and geometries will aid water resource planners and developers on favourable areas to site boreholes in the area. Several correlative cross-sections were generated from the interpreted results and used to assess the groundwater potential of the study area. Results show that the resistivity of the the aquifer ranges from 7.3 Wm–530 Wm while depth to water ranges from 11.4 m to 55.3 m. Aquifer thicknesses range from 8.7 m at VES 5 to 36.3 m at VES 6 locations. Hydraulic conductivity ranges from 1.55 m/day at VES 15.18, and 19 locations to 9.8 m/day at VES 3 and 4 locations respectively. Transmissivity varies from 17.48 m2/day at VES 19 to 98 m2/day at VES 3 locations respectively. Areas with relatively high transmissivities coupled with good aquifer thicknesses should be the target of water resource planners and developers when proposing sites for drilling productive boreholes within Alex Ekwueme federal University Ndufu Alike.
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.
This article examines the female figures in Eileen Chang’s works, exploring their female consciousness in different social environments and historical backgrounds, as well as the influence of Eileen Chang’s legendary experiences on their formation. This article delves into the female consciousness depicted in Eileen Chang’s works, revealing her contributions to modern Chinese literature and social culture. The female consciousness in Eileen Chang’s works reflects her concern for the status of women and serves as a critique of patriarchal society and feudal culture. The female characters portrayed by Eileen Chang exhibit strong individuality and self-awareness, yet they still struggle to break free from the constraints of patriarchal society and feudal culture, losing themselves in the “foreign enclave society”. Eileen Chang’s legendary life greatly impacted the development of her female consciousness.
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