This study investigates the relationship between corporate social responsibility (CSR), capital structure, and financial distress in Jordan’s financial services sector. It tests the mediating effect of capital structure on the CSR-distress linkage. Utilizing a panel data regression approach, the analysis examines a sample of 35 Jordanian banks and insurance firms from 2015–2020. CSR is evaluated through content analysis of sustainability disclosures. Financial distress is measured using Altman’s Z-score model. The findings reveal an insignificant association between aggregated CSR engagement and bankruptcy risk. However, capital structure significantly mediates the impact of CSR on financial distress. Specifically, enhanced CSR enables higher leverage capacity, subsequently escalating distress risk. The results advance academic literature on the nuanced pathways linking CSR to financial vulnerability. For practitioners, optimally balancing CSR and financial sustainability is recommended to strengthen resilience. This study provides novel empirical evidence on the contingent nature of CSR financial impacts within Jordan’s understudied financial services sector. The conclusions offer timely insights to inform policies aimed at achieving sustainable and stable financial sector development.
A large number of publications devoted to a new class of materials - high-entropy alloys (HEA), is associated with their unique chemical, physical and mechanical properties both in cast materials and in various classes of coatings and refractory compounds. As a result of the research, the features of solid-soluble high-entropy alloys based on BCC and FCC phases have been revealed. These include the role of the most refractory element in the formation of the lattice parameter, the relationship of distortion with elastic deformation, and the contribution of the enthalpy of mixing to the strength and modulus of elasticity. This made it possible, on the basis of Hooke's law, to propose a formula for determining the hardness of the HEA based on the BCC and FCC phases. Based on the fact that with an increase in temperature in high-entropy alloys, the values of the modulus of elasticity, distortion and enthalpy of mixing will obey the same laws, a formula is proposed for determining the yield strength depending on the test temperature of solid-soluble HEA based on BCC and FCC phases. A formula based on the role of the most fusible metal in the alloy is proposed to calculate the melting point of solid-soluble materials.
One of the core problems in soil erosion research is the estimation of soil erosion. It is a feasible method and technical approach to estimate soil erosion in Loess Plateau region by using USLE model, GIS and RS technology and using DEM data, meteorological data and land-use type data. With the support of GIS and RS technology, the USLE factors and soil erosion in Loess Plateau region were estimated, and the soil erosion intensity was classified according to the Chinese soil erosion intensity classification standard. The results can provide reference for the development of soil erosion control measures in the Loess Plateau.
Gout is an arthritis characterized by the deposition of sodium monoacid crystals in the synovial membrane, articular cartilage, and periarticular tissues that leads to an inflamatory process. In most cases, the diagnosis is established by clinical criteria and analysis of the synovial fluid for MSU crystals. However, gout may manifest in atypical ways and make diagnosis difficult. In these situations, imaging studies play a fundamental role in helping to confirm the diagnosis or even exclude other differential diagnoses. Conventional radiography is still the most commonly used method in the follow-up of these patients, but it is a very insensitive test, because it only detects late changes. In recent years, advances in imaging methods have emerged in relation to gout. Ultrasound has proven to be a highly accurate test in the diagnosis of gout, identifying MSU deposits in articular cartilage and periarticular tissues, and detecting and characterizing tophi, tendinopathies, and tophi enthesopathies. Computed tomography is an excellent exam for the detection of bone erosions and evaluation of spinal involvement. Dual-energy computed tomography, a new method that provides information on the chemical composition of tissues, allows identification of MSU deposits with high accuracy. MRI can be useful in the evaluation of deep tissues not accessible by ultrasound. In addition to diagnosis, with the emergence of drugs that aim to reduce the tophaceous burden, imaging examinations become a useful tool in the follow-up treatment of gout patients.
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