The main purpose of this research is to investigate the cash holdings behaviour on sectoral level for South African firms listed on the Johannesburg Stock Exchange (JSE). The accounting cash ratio is used to identify abnormal (excess) cash holdings for the firms listed on the JSE. This informed the panel regression analysis to identify cash holdings determinants on a sectoral level. The sample data included 255 firms of which 102 represent Financial Firms and 153 represent Non-Financial Firms for 2005 to 2019. The findings show the significant internal and external determinants of cash holdings. Comparing coefficient sizes, this research finds that financial and non-financial sectors with abnormal (excess) cash holdings exhibit higher coefficient sizes as opposed to sectors without. As a result, the higher coefficient size shows that the internal and external determinants of cash holdings have a greater effect on the cash holding levels of these sectors. The implications of the findings of this study are that each sector operates differently and that each firm within each sector has differing cash management policies and procedures. Therefore, analyzing cash holdings behaviour on an aggregated level and assuming that all sectors and firms within the collective operate the same is an erroneous assumption, as shown by this study. This research firstly contributed by introducing the use of the accounting cash ratio to indicate the presence of abnormal (excess) cash holdings. Most research focus on cash holdings of Non-Financial Firms. Therefore, the second contribution of this research is that both Non-Financial and Financial Firms with and without abnormal (excess) cash holdings were included to identify determinants of cash holdings, this was also done on a sectoral level.

In this study, the entropy weight method, the α convergence model, the absolute β convergence model and the conditional β convergence model are used to evaluate the 31 provinces’ innovative potential in China from 2011 to 2022. It is found that the innovative potential in nationwide China and in various regions are all increasing year by year, and the innovative potential in the eastern region is obviously better than that in the central region and western region. No matter considering the influence of external factors or not, the gap of innovative potential among provinces in different regions will gradually expand over time, with the largest gap among provinces in the eastern region, followed by the central region and the smallest in the western region. The conclusion of this study is instructive to enhance the innovative potential of China and promote the balanced development of regional innovative potential in China.

Introduction: In Colombia, the last oral health study showed that about 70% of the population has partial edentulism while 5.2% will have lost all their teeth between the age of 65 and 79. Rehabilitation with implants is an increasingly used option, which requires clinical and radiographic follow-up. Panoramic radiography is a low-cost option, in which it is possible to observe areas of bone loss, mesiodistal angulation of the implant, relationship with anatomical structures and lesions suggestive of peri-implantitis. Reports and analysis of relevant data on radiographic findings associated with dental implants are required to determine the risk factors for their success in patients who use them. Objective: To determine the prevalence and characterize the findings associated with osseointegration implants in panoramic radiographs. Methods: A descriptive cross-sectional observational study was carried out with 10,000 digital panoramic radiographs selected by convenience from radiological centers in the city of Bogota, Colombia, of which 543 corresponded to the sample analyzed for the presence of implants. The following were evaluated for each implant: location, position, angulation and distances to adjacent structures, using the Clínicalview® program (Orthopantomograph OP200D, Instrumentarium, USA). Results: The frequency of radiographs with implants was 5.43% with a total of 1,791 implants, with an average of 3.2 per radiograph. They were found in greater proportion in the upper jaw with a supracrestal location and an angulation of 10.3 degrees. 32% had implant/tooth or implant/implant distances that were less than optimal. 40.9% were restored and 1.2% showed lesions compatible with periimplantitis. Conclusions: A high percentage of the implants reviewed have a risk factor that affects their long-term viability, either due to angulation, supracrestal or crestal position, proximity to teeth or other implants, or because they are not restorable.

This paper qualitatively analyzes the connotation of woodland welfare and the changes of woodland welfare that may be caused by the transfer of the right to use, and interprets the welfare improvement caused by the transfer of the right to use of woodland in the ideal state by using the relevant theories and models of microeconomics. Based on the prospect theory and psychological account theory of behavioral economics, this paper analyzes the reasons why the transfer of forestland use right has not been carried out on a large scale in China.

This paper explores the influence of the concept of "moral education" on physical education, and focuses on the application of Teaching Personal and Social Responsibility (TPSR) responsibility teaching model in physical education. Physical education teaching is not only the teaching of skills, but also the indoctrination of values. Through the thought of "cultivating people by virtue", we can make physical education based on moral education and return to the essence of education. The TPSR model makes this idea concrete, emphasizes the personal process and social responsibility, and includes the cultivation of students' sense of responsibility, team spirit and self-management ability in physical education teaching. Through theoretical discussion and empirical analysis, this study revealed the practical application and effect of TPSR model in physical education teaching, proved the importance of this teaching model, and put forward the construction idea of TPSR physical education teaching model. Future research can expand more application scenarios of the TPSR model to achieve better quality and more comprehensive physical education.

This study was conducted to comprehensively explore personal assistants for people with disabilities experiences and the current status of client behavioral issues during vocational activities, aiming to seek strategies for advancing worker health protection. The study included 8 participants (Personal assistants for people with disabilities) selected through voluntary convenience sampling method. Qualitative research methods, specifically in-depth interviews, were conducted from August 31 to September 1, 2023. The study categorized client behavioral issues into ‘unreasonable demands,’ ‘verbal and physical abuse,’ and ‘sexual harassment,’ causing stress among workers. Fear of unemployment and job change hindered emotional expression, leading to significant emotional exhaustion and job stress. Furthermore, it was revealed that there are no management policies, management departments, or management systems within the institution to address client problem behavior. To address these issues, the study suggests the establishment of emotional labor management systems and support structures. Furthermore, it emphasizes the need for systematic internal systems and the development of health protection manuals for client interaction.