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.

To achieve the Paris Agreement's temperature goal, greenhouse gas emissions should be reduced as soon as, and by as much, as possible. By mid-century, CO₂ emissions would need to be cut to zero, and total greenhouse gases would need to be net zero just after mid-century. Achieving carbon neutrality is impossible without carbon dioxide removal from the atmosphere through afforestation/reforestation. It is necessary to ensure carbon storage for a period of 100 years or more. The study focuses on the theoretical feasibility of an integrated climate project involving carbon storage, emissions reduction and sequestration through the systemic implementation of plantation forestry of fast-growing eucalyptus species in Brazil, the production of long-life wood building materials and their deposition. The project defines two performance indicators: a) emission reduction units; and b) financial costs. We identified the baseline scenarios for each stage of the potential climate project and developed different trajectory options for the project scenario. Possible negative environmental and reputational effects as well as leakages outside of the project design were considered. Over 7 years of the plantation life cycle, the total CO₂ sequestration is expected to reach 403 tCO₂∙ha⁻¹. As a part of the project, we proposed to recycle or deposit for a long term the most part of the unused wood residues that account for 30% of total phytomass. The full project cycle can ensure that up to 95% of the carbon emissions from the grown wood will be sustainably avoided.

Developing “New Quality Productive Forces” (NQPFs) has been accepted as a new theory to accelerate the high-quality development in China. In current, China’s high-quality development mainly relies on the traction of the digital economy. In view of this, developing NQPFs in China’s digital economy sector requires locate and remove some obstacles, such as the insufficient utilization of data, inadequate algorithm regulation, the mismatched supply and demand of regional computing power and the immature market environment. As a solution, it is necessary to allocating data property rights in a market-oriented way, establishing a user-centered algorithm governance system, accelerating the establishment of the national integrated computing network, and maintaining fair competition to optimize the market environment.

This study seeks to explore the uses, behaviors and perceptions of university students regarding mobile phones to help elucidate whether there is a relationship between the use of mobiles and the academic performance of university students. A quantitative approach based on an ad hoc questionnaire, applied before the pandemic, was used to gather evidence in this regard, which revealed the uses and educational visions of mobile phones in a convenience sample of 314 university students from nine different degree courses in two Spanish universities. Three major conclusions are formulated as part of future lines of development. First, although there is frequent use of mobile phones, the image of the mobile as a learning resource in the university classroom does not reach one-third of students. Second, although this study does not determine the causal relationship, there is a statistically significant negative relationship between average grades achieved and hours of dedication to the mobile phone. Finally, students who are unable to spend more than one hour without checking their phone obtain a significantly lower average mark than those who can stay more than one hour without checking their phone.

The bubble milk tea industry in Malaysia which was thought to have slowed down in the recent years since its first appearance in 2010 has made a comeback. At the point of conducting this research, there are almost 100 brands of bubble milk tea in Malaysia and it is not surprising that some of these shops are selling more than a thousand cups a day. However, there has been limited research conducted on factors influencing brand equity on bubble milk tea brands in Johor Bahru. This study is to investigate whether brand loyalty, perceived quality, brand awareness and brand association influence brand equity on bubble milk tea brands in Johor Bahru through distribution of online questionnaires. This study novelty is at the examining the factors influencing brand equity in the context of bubble milk tea in Johor Bahru, Malaysia. Data derived from responses of 400 respondents through sampling were analysed using SPSS v29. Hypotheses testing performed through simple linear regression revealed that brand loyalty, perceived quality, brand awareness and brand association have significant effect on brand equity of bubble milk tea brands in Johor Bahru, Malaysia. It was also demonstrated that perceived quality has the most significance influence on brand equity. Organizations in the bubble milk tea industries are able to benefit from these findings by prioritizing their marketing strategies to gain competitive edge over their competitors. With findings that perceived quality having the most significance influence, marketers with limited resources can narrow down their options and focus on this specific dimension to increase their brand value.

This research aims to test the effect that the implementation of green practices at a major sport tourism event, the Badminton World Championships in Huelva (Spain), has on the future intention of spectators to return to similar sport events. A total of 523 spectators who attended the event were randomly selected and self-administered in the presence of the interviewer. A confirmatory factor analysis of the model and a multi-group analysis were carried out. Sporting events have a great impact on the environment in which they are organised, mainly when they are linked to tourism, whether at an economic, social or environmental level. The results indicated that green practices indirectly influence spectators' future intentions through emotions and satisfaction, direct antecedents. In addition, green practices directly affect both image and trust, and indirectly affect satisfaction. In conclusion, green practices are a variable to be taken into account when planning the organisation of a sporting event that aims to consolidate itself in the tourism and sports services market.