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.
Banana (Musa spp.) productivity is limited by sodic soils, which impairs root growth and nutrient uptake. Analyzing root traits under stress conditions can aid in identifying tolerant genotypes. This study investigates the root morphological traits of banana cultivars under sodic soil stress conditions using Rhizovision software. The pot culture experiment was laid out in a Completely Randomized Design (CRD) under open field conditions, with treatments comprising the following varieties: Poovan (AAB), Udhayam (ABB), Karpooravalli (ABB), CO 3 (ABB), Kaveri Saba (ABB), Kaveri Kalki (ABB), Kaveri Haritha (ABB), Monthan (ABB), Nendran (AAB), and Rasthali (AAB), each replicated thrice. Parameters such as the number of roots, root tips, diameter, surface area, perimeter, and volume were assessed to evaluate the performance of different cultivars. The findings reveal that Karpooravali and Udhayam cultivars exhibited superior performance in terms of root morphology compared to other cultivars under sodic soil stress. These cultivars displayed increased root proliferation, elongation, and surface area, indicating their resilience to sodic soil stress. The utilization of Rhizovision software facilitated precise measurement and analysis of root traits, providing valuable insights into the adaptation mechanisms of banana cultivars to adverse soil conditions.
This research explores the advancement of Artificial Intelligence (AI) in Occupational Health and Safety (OHS) across high-risk industries, highlighting its pivotal role in mitigating the global incidence of occupational incidents and diseases, which result in approximately 2.3 million fatalities annually. Traditional OHS practices often fall short in completely preventing workplace incidents, primarily due to limitations in human-operated risk assessments and management. The integration of AI technologies has been instrumental in automating hazardous tasks, enhancing real-time monitoring, and improving decision-making through comprehensive data analysis. Specific AI applications discussed include drones and robots for risky operations, computer vision for environmental monitoring, and predictive analytics to pre-empt potential hazards. Additionally, AI-driven simulations are enhancing training protocols, significantly improving both the safety and efficiency of workers. Various studies supporting the effectiveness of these AI applications indicate marked improvements in risk management and incident prevention. By transitioning from reactive to proactive safety measures, the implementation of AI in OHS represents a transformative approach, aiming to substantially reduce the global burden of occupational injuries and fatalities in high-risk sectors.
Brain tumors are a primary factor causing cancer-related deaths globally, and their classification remains a significant research challenge due to the variability in tumor intensity, size, and shape, as well as the similar appearances of different tumor types. Accurate differentiation is further complicated by these factors, making diagnosis difficult even with advanced imaging techniques such as magnetic resonance imaging (MRI). Recent techniques in artificial intelligence (AI), in particular deep learning (DL), have improved the speed and accuracy of medical image analysis, but they still face challenges like overfitting and the need for large annotated datasets. This study addresses these challenges by presenting two approaches for brain tumor classification using MRI images. The first approach involves fine-tuning transfer learning cutting-edge models, including SEResNet, ConvNeXtBase, and ResNet101V2, with global average pooling 2D and dropout layers to minimize overfitting and reduce the need for extensive preprocessing. The second approach leverages the Vision Transformer (ViT), optimized with the AdamW optimizer and extensive data augmentation. Experiments on the BT-Large-4C dataset demonstrate that SEResNet achieves the highest accuracy of 97.96%, surpassing ViT’s 95.4%. These results suggest that fine-tuning and transfer learning models are more effective at addressing the challenges of overfitting and dataset limitations, ultimately outperforming the Vision Transformer and existing state-of-the-art techniques in brain tumor classification.
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