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.

The purpose of this research is to estimate the differences in sales levels between businesses owned by individuals who self-identify as Indigenous (IE) and those who do not (NIE), as well as between males (ME) and females (WE), and how this intersection may affect their sales levels. To accomplish this, an Analysis of Variance (ANOVA) is used to compare the means between the groups analyzed, and Tukey’s Honestly Significant Differences (HSD) is used to determine the magnitude and direction of these differences. The results of the study show that indigenous-owned businesses have sales that are 26% lower than the general average, while women-owned businesses have sales that are 70.6% lower in the same comparison. In addition, businesses run by indigenous women have sales that are 93.5% lower on average. These findings suggest that the challenges faced by entrepreneurs reflect the structural inequalities observed in other areas of society and highlight the need for public and private policies focused on reducing these gaps.

This study explores the impact of online assessments on students’ academic performance and learning outcomes at the University of Technology in South Africa. The research problem addresses the effectiveness and challenges of digital assessment platforms in higher education (HE), particularly their influence on student engagement, feedback quality, and academic integrity. A qualitative case study approach was employed, involving semi-structured interviews with ten undergraduate and postgraduate students from diverse academic backgrounds. The findings reveal that while online assessments provide flexibility and immediate feedback, they also pose challenges related to technical issues, feedback delays, and concerns about long-term knowledge retention. The study highlights the necessity of aligning assessment strategies with constructivist learning principles to enhance critical thinking and student-centered learning. Implications for theory include strengthening the application of constructivist learning in digital environments, while practical recommendations focus on improving assessment design, institutional support, and feedback mechanisms. Policy adjustments should consider inclusive and equitable access to online assessments. Future research should further investigate the long-term impact of digital assessments on professional readiness. This study contributes to ongoing discussions on online education by offering a nuanced understanding of digital assessment challenges and opportunities in higher education.

This study conducts a systematic literature review to analyze the integration of artificial intelligence (AI) within business excellence frameworks. An analysis of the findings in the reviewed articles yielded five major themes: AI technologies and intelligent systems; impact of AI on business operations, strategies, and models; AI-driven decision-making in infrastructure and policy contexts; new forms of innovation and competitiveness; and the impact of AI on organizational performance and value creation in infrastructure projects. The findings provide a comprehensive understanding of how AI can be integrated into organizational excellence emerged frameworks to address challenges in infrastructure governance, and sustainable development. Key questions addressed include: how AI affects consumer behavior and marketing strategies. What AI’s capabilities for businesses, especially marketing and digital strategies? How can organizations address the drivers and barriers to help make better use of AI in these business operations? Should organizations even do anything with these insights? These questions and more will be tackled throughout this discussion. This paper attempts to derive a comprehensive conceptual framework from several fields of human resources, operational excellence, and digital transformation, that can help guide organizations and policymakers in embedding AI into infrastructure and development initiatives. This framework will help practitioners navigate the complexities of AI integration, ensuring profitability and sustainable growth in a highly competitive landscape. By bridging the gap between AI technologies and development-related policy initiatives, this research contributes to the advancement of infrastructure governance, public management, and sustainable development.

The intermittent flow cold storage heat exchanger is one of the most important components of the pulse tube expansion refrigerator based on the reverse Brayton cycle. In the experimental system, the volume and heat transfer of the helical tube play a decisive role in the stable operation of the whole experimental system. However, there are few studies on heat transfer in a helical tube under helium working medium and intermittent flow conditions. In this paper, a process and method for calculating the volume of a helical tube are proposed based on the gas vessel dynamics model. Subsequently, a three-dimensional simulation model of the helical tube was established to analyze the heat transfer process of cryogenic helium within the tube. The simulations revealed that the temperature of helium in the tube decreases to the wall temperature and does not change when the helical angle exceeds 720°. Moreover, within the mass flow rate range of 1.6 g/s to 3.2 g/s, an increase in the mass flow rate was found to enhance the heat transfer performance of the helical tube. This study provides a reference for the selection and application of a helical tube under intermittent flow conditions and also contributes to the experimental research of inter-wall heat exchanger and pulse tube expansion refrigerators.