The study examines the relationship between EPS and the gearing ratios and return on equity (ROE) ratio of 9 public listed firms on the Malaysian Stock Exchange from 2014 to 2022 financial years. The firms are selected at random. From this study it was established that there is a negative relation between EPS and gearing and a positive relation between EPS and ROE. Companies that want to attract more investors need to keep their gearing ratio low and increase the return on equity ratio high. To obtain the benefits of gearing or external funding, there need to be a balance between equity and debts. There is no one optimal balance between debt and equity. This balance is difference for each company and the sector they operate in. It is important for managers of companies to find the optimal balance between debt and equity, unique to their company.

This article evaluates the Didactic Strategies for Teaching Mathematics (DSTM) program, designed to enhance the teaching of mathematical content in primary and secondary education in a hybrid modality. In alignment with SENACYT’s Gender-STEM-2040 Policy, which emphasizes gender equality as a foundational principle of education, this study aims to assess whether initial teacher training aligns with this policy through the use of mathematical strategies promoting gender equality. A descriptive-correlational approach was applied to a sample of 64 educators, selected based on their responses during the training, with the goal of improving teaching and data collection methodologies. Findings indicate that, although most teachers actively engage in training, an androcentric approach persists, with sexist language and a curriculum that renders girls invisible, hindering the fulfillment of the National Gender Equality Policy in Science, Technology, and Innovation of Panama (Gender-STEM Policy 2040). Additionally, through a serendipitous finding, a significant gap in student activity levels, especially in secondary school, was discovered. While in primary school, activity levels were similar between genders, a decline in active participation among girls in secondary school was observed. This discovery, not initially contemplated in the study’s objectives, provides valuable insights into gender differences in active participation, particularly in higher educational stages. The serendipity suggests the need for further exploration of social, environmental, and family factors that may influence this decrease in girls’ active participation. The article concludes with a preliminary diagnosis and a call to deepen gender equality training and the effective implementation of coeducation in Panama’s educational system.

This study investigates the impact of corporate carbon performance on financing costs, focusing on S&P 500 companies from 2015 to 2022. Utilizing a fixed-effects regression model, the research reveals a complex U-shaped nonlinear relationship between carbon intensity (CI) and cost of debt (COD). The sample comprises 2896 firm-year observations, with CI measured by the ratio of Scope 1 and 2 greenhouse gas (GHG) emissions to annual sales. The findings indicate that companies with higher CI initially face increased COD due to heightened regulatory and operational risks. However, as CI falls below a certain threshold, further reductions in emissions can paradoxically lead to increased COD, likely due to the substantial investments required for advanced technologies. Additionally, a positive relationship between CI and cost of equity (COE) is observed, suggesting that shareholders demand higher returns from companies with greater environmental risks. These results underscore the importance of balancing short-term and long-term environmental strategies. The study highlights the need for corporate managers to communicate the long-term benefits of environmental efforts effectively to creditors and investors. Policymakers should consider these dynamics when designing regulations that incentivize lower carbon emissions.

This study aims to use dialectical thinking to explore the impacts and responses of Artificial Intelligence (AI) empowerment on students’ personalized learning. The effect of AI empowerment on student personalization is dissected through a literature review and empirical cases. The study finds that AI plays a significant role in promoting personalized learning by enhancing students’ learning effectiveness through intelligent recommendation, automated feedback, improving students’ independent learning ability, and optimizing learning paths, however, the wide application of AI also brings problems such as technological dependence, cheating in exams, weakening of critical thinking ability, educational fairness, and data privacy protection to students. The study proposes recommendations to strengthen technology regulation, enhance the synergy between teachers and AI, and optimize the personalized learning model. AI-enabled personalized learning is expected to play a greater role in improving learning efficiency and educational fairness.

Understanding the factors that influence early science achievement is crucial for developing effective educational policies and ensuring equity within the education system. Despite its importance, research on the patterns of young children achieving science learning milestones and the factors that can reduce disparities between students with and without disabilities remains limited. This study analyzes data from the Early Childhood Longitudinal Study of Kindergarten Cohort 2011 (ECLS-K: 2011), which includes 18,174 children from 1328 schools across the United States, selected through a complex sampling process and spanning kindergarten to 5th grade. Utilizing survival analysis, the study finds that children with disabilities achieve science milestones later than their peers without disabilities, with these disparities persisting from early grades. The research highlights the effectiveness of center-based programs in enhancing science learning, particularly in narrowing the achievement gap between children with and without disabilities. These findings contribute to the broader discourse on equity in the education system and policy by introducing novel methodologies for assessing the frequency and duration of science learning milestones, and by providing insights into effective strategies that support equitable science education.