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.
The research issue at hand pertains to the intricate mechanisms of state regulation that govern the economy of Kazakhstan, particularly in the context of the international sanctions that have been instituted by the nations comprising the Eurasian Economic Union. In order to thoroughly investigate this complex subject matter, this scholarly paper employs a variety of sophisticated methodologies grounded in bibliometric analyses of the most recent 90 academic papers that focus on the various mechanisms of state regulation pertinent to the economic landscape of Kazakhstan. As a subsequent phase in this research endeavor, the modeling of higher-order moments is undertaken with the express aim of delineating the multifaceted ramifications that stem from a singular and isolated perturbation affecting one of the key variables encapsulated within the higher-order moments model. This detailed analytical approach facilitates an in-depth exploration of both the immediate outcomes and the subsequent values of the endogenous variables that are under scrutiny. The innovative aspect of this article’s findings lies in the comprehensive analysis dedicated to the state regulation of Kazakhstan’s economy, which is significantly influenced by the international sanctions that have been imposed by member countries of the Eurasian Economic Union. The outcomes of this research provide a methodical and scientifically rigorous framework for understanding the overarching system of state regulation, which is of paramount importance for cultivating sustainable development within the socio-economic dynamics that characterize the nation of Kazakhstan.
Ukrainian Human Resource (HR) practices have multiple difficulties from economic changes combined with digital transformation and workforce instability brought on by the war in 2022. The study examines Ukrainian HR practices between 2015 and 2024, focusing on the digitalization of HR systems, talent development, staff engagement, and hiring strategies. It considers the effects of organizational size and industry type. The study combined interviews with 30 HR professionals and surveyed 150 organizations from different industry groups and sizes. Our data required both quantitative statistical tests and manual content breakdown with codes. Research has shown significant differences between Information Technology (IT) and farming firms, as 89% of IT businesses have integrated artificial intelligence (AI)-powered HR tools. In comparison, only 15% of agricultural companies have adopted them. Small and medium-sized enterprises (SMEs) showed less commitment to digital transformation and European Union (EU) requirements than large enterprises, which adopted these systems at rates of 75% and 88%, respectively. Western Ukraine first established mental health initiatives during the crisis, and Eastern Ukraine moved toward decentralized administration. Digitalization assistance for small businesses, along with EU and local human resources frameworks, should form the basis of our suggestions. This research calls for flexible people management methods to boost the Ukrainian workspace’s ability to recover from shocks.
Digitalization has recently gained significant relevance in the education field. The focus has been on its use and application, as well as on training teachers and students to become responsible, competent, and ethical users of technology. This is connected to the creation of policies and programs that promote online learning and interaction from basic to higher education. In this context, this study aims to analyze the scientific production related to digital citizenship through a bibliometric mapping of publications indexed in the Web of Science database. The goal is to identify the main research trends in this field. The results show a growth in the number of publications since 2016, mainly focusing on topics such as digital citizenship media, digital competences, higher education, teachers, students, adolescents, adults, competence, digital literacy, and citizenship education. The presence of a significant number of journals related to the field of education denotes a close relationship between this field and the topic of study. Also, it is revealing a higher concentration of research production in the United States and Europe, with Latin America being absent from this scenario. The study identifies an intellectual structure of the discipline, particularly regarding the most relevant authors, journals, and descriptors. These results are important for understanding the research practices inherent to the field, which projects digital citizenship as an emerging topic. The study concludes by proposing lines of interest for further research on the topic in education and other fields, as well as acknowledging the limitations found in the present article.
In this regard the key factor determining the success of the mining industry is the cost of electricity. By understanding the risks associated with crypto mining industry. The method is based on systemic literature review and bibliometric analysis exploring keyword “bitcoin mining”. This review paper studies 50 papers for the period of 2019–2023. The results propose recommendations for crypto miners. Currently, the results confirm that bitcoin mainly depends on the consumption of inexpensive electricity. Consequently, the bitcoin network predominantly uses energy in regions where it is abundant and cannot be stored or exported. Most miners rely on electricity generated from hydroelectric power plants, geysers and geothermal sources, which are not easy to transport or store. Bitcoin will continue to look for such cost-effective and underutilized energy sources, as mining in urban areas or industrial centers will remain financially unviable. If the price of bitcoin stabilizes and a sufficient number of miners enter the market, it is quite possible that in the near future we may witness a fivefold increase in their energy consumption.
This research explores the necessity and the effect of job resources for undergraduates’ career satisfaction during work experience in an apprenticeship program. Additionally, we examine the extent to which a supportive environment enhances apprentice career satisfaction by providing access to valuable learning experiences. We propose PLS equation modelling with a sample of 81 students who completed a dual apprenticeship degree in Business Administration and Management at Spanish University. The study finds that all three workplace job resources are necessary for career satisfaction among apprentices. Learning opportunities and social relations have significant effects, while job control contributes only marginally. It highlights that learning opportunities enhance social relations, emphasizing the importance of feedback. The study extends job resource research to university level apprenticeships, showing that without these resources, apprentices lack career satisfaction. It highlights that learning opportunities are crucial for satisfaction through social relations and offers guidance for designing effective workplace training programs.
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