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.

The number of accidents at level railway crossings, especially crossings without gate barriers/attendants, is still very high due to technical problems, driving culture, and human error. The aim of this research is to provide road maps application based on ergonomic visual displays design that can increase awareness level for drivers before crossing railway crossings. The double awareness driving (DAD) map information system was built based on the waterfall method, which has 4 steps: defining requirements, system and software design, unit testing, and implementation. User needs to include origin-destination location, geolocation, distance & travel time, directions, crossing information, and crossing notifications. The DAD map application was tested using a usability test to determine the ease of using the application used the System Usability Scale (SUS) questionnaire and an Electroencephalogram (EEG) test to determine the increase in concentration in drivers before and immediately crossing a railway crossing. Periodically, the application provides information on the driving zone being passed; green zone for driving distances > 500 m to the crossing, the yellow zone for distances 500m to 100m, and the red zone for distances < 100 m. The DAD map also provides information on the position and speed of the nearest train that will cross the railway crossing. The usability test for 10 respondents giving SUS score = 97.5 (satisfaction category) with a time-based efficiency value = 0.29 goals/s, error rate = 0%, and a success rate of 93.33%. The cognitive ergonomic testing via Electroencephalogram (EEG) produced a focus level of 21.66%. Based on the results of DAD map testing can be implemented to improve the safety of level railroad crossings in an effort to reduce the number of driving accidents.

Generational differences shape technological preferences and fundamentally influence workplace motivation and interactions. Our research aims to examine in detail how different generations assess the importance of workplace communication and leadership styles and how these diverse preferences impact workplace motivation and commitment. In our analysis, we studied the behavioral patterns of four generations—Baby Boomers, Generations X, Y, and Z—through anonymous online questionnaires supplemented by in-depth interviews conducted with a leader and a Generation Z employee. To verify our hypotheses, we employed statistical methods, including the Chi-Square test, Spearman’s rank correlation, and cross-tabulation analysis. Our results clearly demonstrated that different generations evaluate the importance of applied leadership and communication styles differently. While Generations Y and Z highly value flexible, supportive leadership styles, older generations, such as the Baby Boomers prefer more traditional, structured approaches. The study confirmed that aligning leadership and communication styles is crucial, as it significantly impacts the workplace atmosphere and employee performance. Our research findings hold both theoretical and practical significance. This research highlights how understanding generational preferences in leadership and communication styles can enhance workplace cohesion and efficiency. The results provide specific guidance for leaders and HR professionals to create a supportive and adaptable environment that effectively meets the needs of diverse generations.

Finding the right technique to optimize a complex problem is not an easy task. There are hundreds of methods, especially in the field of metaheuristics suitable for solving NP-hard problems. Most metaheuristic research is characterized by developing a new algorithm for a task, modifying or improving an existing technique. The overall rate of reuse of metaheuristics is small. Many problems in the field of logistics are complex and NP-hard, so metaheuristics can adequately solve them. The purpose of this paper is to promote more frequent reuse of algorithms in the field of logistics. For this, a framework is presented, where tasks are analyzed and categorized in a new way in terms of variables or based on the type of task. A lot of emphasis is placed on whether the nature of a task is discrete or continuous. Metaheuristics are also analyzed from a new approach: the focus of the study is that, based on literature, an algorithm has already effectively solved mostly discrete or continuous problems. An algorithm is not modified and adapted to a problem, but methods that provide a possible good solution for a task type are collected. A kind of reverse optimization is presented, which can help the reuse and industrial application of metaheuristics. The paper also contributes to providing proof of the difficulties in the applicability of metaheuristics. The revealed research difficulties can help improve the quality of the field and, by initiating many additional research questions, it can improve the real application of metaheuristic algorithms to specific problems. The paper helps with decision support in logistics in the selection of applied optimization methods. We tested the effectiveness of the selection method on a specific task, and it was proven that the functional structure can help the decision when choosing the appropriate algorithm.

The new oil derivatives transportation scheme proposed by the 2013 Mexican Energy Reform allowed new participants to enter the sector. The new legal framework requires fulfilling many requirements and corresponding duties for the transportation of oil products. The Mexican government already has an institution dedicated to measuring the regulatory cost of each federal procedure. This work aims to quantify the regulatory costs associated with the procedures and their compliance to obtain permits for transporting oil products by truck. We use the standard cost method to measure these costs, considering all associated costs. The results showed that two government offices did not adequately measure these costs. They did not consider relevant information on frequency and opportunity costs, resulting in undervaluation and leading to wrong expectations. As a result of this research, we provide a more accurate way of estimating these costs, which brings greater certainty in the budgeting of these projects and, therefore, increases the probability of survival and success.