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.

Using the Resource Advantage Theory approach, this research aims to examine the gap between entrepreneurial opportunities and marketing performance, with market-based innovation capability acting as a mediating variable. The data collection method used non-probability sampling with a purposive sampling technique. The data that was eligible to be processed were 250 respondents. Hypothesis testing was used using the AMOS application. The research results show that market-based innovation capability can improve marketing performance as a mediating variable. In addition, market penetration strength can also improve marketing performance. As a strategic variable, market-based innovation capability (MBIC) converts entrepreneurial opportunities into competitive advantages relevant to market needs. In addition, business actors become more adaptive and responsive to market dynamics, increasing competitiveness sustainably. MBIC, rooted in the Resource Advantage Theory of competition, contributes to developing market-based innovation strategies in the UMKM sector.

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.

Cultural tourism, an important component of the wider tourism industry, has received significant attention due to the complex interplay between cultural heritage and tourism experiences. This form of tourism invites tourists to discover the arts, traditions, and lifestyles of diverse communities, thereby enriching intercultural encounters. Examining the rapidly evolving field of cultural tourism research, this article looks at its many facets, highlighting its growth, thematic focus, and global importance. In order to better understand the wealth and highlight the body of work, this study undertakes a bibliometric analysis of the concept of cultural tourism. This exploration employs bibliometric searching of journals indexed in the web of science database from 1996 to 2023, using the biblioshiny software in rstudio. This approach provides a global perspective, revealing a prolific and multidisciplinary production of the concept of cultural tourism. The study identifies a total of 369 articles published between 1996 and 2023, involving 781 authors and 244 journals. The results underline the widespread engagement with the subject across diverse scientific communities and geographical regions.

The modification of the Turia River's course in the 1960s marked a pivotal transformation in Valencia's urban landscape, evolving from a flood protection measure into a hallmark of sustainable urban development. However, recent rainfalls and flooding events produced directly by the phenomenon known as DANA ((Isolated Depression at High Levels) in October 2024 have exposed vulnerabilities in the infrastructure, particularly in the rapidly urbanized southern areas, raising questions about the effectiveness of past solutions in the context of climate change and urban expansion. As a result of this fragility, more than 200 deaths have occurred, along with material losses in 87 municipalities, whose industrial infrastructure accounts for nearly one-third of the economic activity in the Province of Valencia, valued at 479.6 million euros. This paper presents, for the first time, a historical-document-based approach to evaluate the successes and shortcomings of Valencia's flood management strategies through policy and spatial planning analysis. Also, this paper remarks the ongoing challenges and potential strategies for enhancing Valencia's urban resilience, emphasizing the need for innovative water management systems, improved drainage infrastructure, and the renaturalization of flood-prone areas. The lessons learned from Valencia's experience in 1957 and 2024 can inform future urban planning efforts in similar contexts facing the dual pressures of environmental change and urbanization.

Optimizing Storage Location Assignment (SLA) is essential for improving warehouse operations, reducing operational costs, travel distances and picking times. The effectiveness of the optimization process should be evaluated. This study introduces a novel, generalized objective function tailored to optimize SLA through integration with a Genetic Algorithm. The method incorporates key parameters such as item order frequency, storage grouping, and proximity of items frequently ordered together. Using simulation tools, this research models a picker-to-part system in a warehouse environment characterized by complex storage constraints, varying item demands and family-grouping criteria. The study explores four scenarios with distinct parameter weightings to analyze their impact on SLA. Contrary to other research that focuses on frequency-based assignment, this article presents a novel framework for designing SLA using key parameters. The study proves that it is advantageous to deviate from a frequency-based assignment, as considering other key parameters to determine the layout can lead to more favorable operations. The findings reveal that adjusting the parameter weightings enables effective SLA customization based on warehouse operational characteristics. Scenario-based analyses demonstrated significant reductions in travel distances during order picking tasks, particularly in scenarios prioritizing ordered-together proximity and group storage. Visual layouts and picking route evaluations highlighted the benefits of balancing frequency-based arrangements with grouping strategies. The study validates the utility of a tailored generalized objective function for SLA optimization. Scenario-based evaluations underscore the importance of fine-tuning SLA strategies to align with specific operational demands, paving the way for more efficient order picking and overall warehouse management.