The study’s objectives are to investigate the relationships between earnings management, government ownership, and corporate performance in the Gulf Cooperation Council (GCC) region during the period 2017–2021, utilizing a dataset comprising 188 companies. It further explores the moderating role of government ownership in the association between earnings management and company performance. The study used the panel regression data analysis to investigate the relationship between the variables under the study. Employing linear regression and moderated linear regression, the research discerns notable patterns. The result shows a positive effect emerges between government ownership and corporate performance. Conversely, the result shows a negative association is observed between earnings management and corporate performance. Finally, the moderating role of government ownership in GCC countries is a good governance mechanism to mitigate the agency problem.

It is increasingly obvious the huge improvement caused in loss of habitat and degradation in environment. Various nations are prone to natural disasters if this issue is not addressed. The development of finance has been hailed as significant in alleviating environmental concerns due to its part as a source of cash for the development of green technology. The primary goal of this research is to satisfy an acquaintance vacuum by investigating the relationship amongst economic growth and ESG (Environmental, Social and Governance) concert throughout Asia. This analysis made use of country-level data from 2010 to 2015. Economic growth is positively connected to ESG routine, due to examination upon the pooled normal least squares method, the immovable impact logistic method, these two-phase least squares technique, and the structure’s generalised approach of moments estimator. Additionally, additional tests including financial sector growth subcomponents (financial platforms and financial institutions) reveal that the conclusion is consistent and resilient under multiple model settings. Financial development, when combined, is an essential catalyst for promoting ESG performance in Asia.

Service composition enables the integration of multiple services to create new functionalities, optimizing resource utilization and supporting diverse applications in critical domains such as safety-critical systems, telecommunications, and business operations. This paper addresses the challenges in comparing load-balancing algorithms within service composition environments and proposes a novel dynamic load-balancing algorithm designed specifically for these systems. The proposed algorithm aims to improve response times, enhance system efficiency, and optimize overall performance. Through a simulated service composition environment, the algorithm was validated, demonstrating its effectiveness in managing the computational load of a BMI calculator web service. This dynamic algorithm provides real-time monitoring of critical system parameters and supports system optimization. In future work, the algorithm will be refined and tested across a broader range of scenarios to further evaluate its scalability and adaptability. By bridging theoretical insights with practical applications, this research contributes to the advancement of dynamic load balancing in service composition, offering practical implications for high-tech system performance.

The goal of this research is to focus on the impact of HR agility on Jordanian pharmaceutical manufacturing companies’ innovative performance. The study population of the study consists of managers at different levels of pharmaceutical companies listed on the Amman Stock Exchange. Convenience sample consists of 450 questionnaires was sent. PLS-SEM was employed in this work to assess the measurement model and to verify the study theories. The findings revealed that human resource agility has a positive impact on innovative performance. The implications of the research as this analysis have shown, a variety of factors influence the agility of human resources, allowing organizations to create and implement strategies that lead to better adaptability in a rapidly changing environment. Significant ramifications could arise from this review for organizations that prioritize fostering employee confidence, refining strategies to gain a competitive edge, enhancing employee skills, and adapting to both internal and external shifts in the work environment.

Horticulture is a widespread activity in family farming in the Transamazonian region—Pará, with emphasis on production aimed at the family’s own consumption. The lettuce cultivar Vanda (Lactuca sativa L.) represents a significant part of this production, which prioritizes the use of internal labor. The main objective of this work was to evaluate the development of lettuce CV Vanda grown in beds using organic compost and chemical fertilization (NPK). The criteria considered to evaluate this performance were: Root system development, plant height and total fresh mass production. The best averages in relation to root development occurred in the plots cultivated with organic compost in the proportion of 5 kg/m², due to its characteristics as a fertilizer and soil conditioner. The cultivation with the use of NPK provided the best averages in relation to the production of total fresh mass and plant height, results that were mainly attributed to the extra supply of nitrogen in the covering fertilization, which consisted in the addition of 10 g urea per square meter via soil. Statistical analysis showed no statistically significant difference regarding plant height for both treatments. And in relation to root development, the difference was statistically significant.

The study of the performance of high-efficiency heat pump systems has been a hot issue of general interest in the field of heat pump air conditioning. For the designed and developed two-stage casing tandem heat exchanger of heat pump system, the 3D finite volume method and the realizable k-ε model are used to numerically analyze the influence law of inlet fluid temperature and flow velocity on the overall heat transfer coefficient as well as the Nussle number of inner and outer tubes. The results show that decreasing the inlet water temperature or increasing the inlet refrigerant temperature can improve the overall heat transfer performance; Nu_in increases with the increase of water and refrigerant flow rates, while Nu_out increases with the increase of water flow rate but decreases with the increase of refrigerant flow rate; Nu_in and Nu_out both increase with the decrease of water temperature or refrigerant temperature increases.