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 study evaluated the aseptic establishment of Monstera acuminata Koch and Monstera deliciosa Liebm (Araceae) from leaves and the induction of in vitro organogenesis of M. acuminata K. from stem discs of young shoots. For this purpose, different disinfection protocols were applied to mature leaves and young shoots, from which leaf explants of approximately 1 cm² and stem discs of approximately 1 mm thickness were extracted. The explants were established in semi-solid media with different hormone treatments during the aseptic establishment stage and induction of organogenesis. Disinfection with 3% sodium hypochlorite (NaClO) for 20 min and 50% Murashige and Skoog^[1] medium with plant tissue culture preservative (PPM) favored less oxidation in leaf explants of both species. All explants of M. deliciosa in both treatments grown in PPM-added medium and at different disinfection protocols survived, showed no contamination and more than 80% retained cellular activity up to 49 days of culture age. At 35 days of culture, with disinfection in Tween-20 + 20% ethanol + 2.5% NaClO, and seeding of explants in MS medium added with 1 mg/L of BAP, 0.5 mg/L of AIA and 0.1 mg/L of ANA, seven new shoots of stem discs were induced. Monstera deliciosa was more adaptable to in vitro conditions. Advances in aseptic establishment and induction of organogenesis in native Araceae for wicker production are the basis for ex situ conservation of local populations.

This paper focuses on the analysis of educational institutions’ communication on social media, with an emphasis on the individual type of content used by these institutions to increase engagement and interaction with current and potential students. The authors examine how educational institutions tailor their communication content on Facebook and Instagram to meet the expectations and needs of their target audience. The analysis includes content evaluation, frequency of posts, user interaction, and integration of multimedia elements. In our research we focused on private school segment from kindergartens, through primary to secondary schools. The paper also presents an analysis of the differences of communication on different platforms (Facebook and Instagram) and their impact on the digital communication strategy of private schools. The results suggest that despite the increasing popularity of Instagram and higher interaction, educational institutions are communicating more on Facebook.

This study examines the influence of internal and external locus of control as mediators of financial literacy, financial attitudes, financial beliefs, and financial behavior of students in Timor-Leste. This study uses a quantitative approach with a survey method to collect sample data from students throughout Timor-Leste. Structural equation modeling (SEM) analyzes the relationship between financial literacy, financial attitudes, financial beliefs, internal and external locus of control, and financial behavior. The study’s results highlight the mediating role of internal and external locus of control in the relationship between financial literacy, financial attitudes, financial beliefs, and financial behavior of students in Timor-Leste. These findings can provide insight into the complex relationship between these factors in financial decision-making. Practical implications for educational institutions and policymakers in Timor-Leste, namely emphasizing the importance of considering internal and external locus control in financial literacy programs to improve students’ financial behavior. This study aims to fill the knowledge gap about student financial literacy by expanding the understanding of the relationship between these factors.

This study seeks to examine the factors affecting the intention of Indonesian MSMEs to adopt QRIS. It leverages variables from the Technology Acceptance Model (TAM), customizing the TAM framework to address the unique perceptions of risk and cost among MSMEs in Indonesia. Data were gathered from 212 MSME participants in Brebes Regency through convenience sampling, a non-probability sampling technique, using Google Forms for survey distribution. The findings indicate that perceived ease of use positively and significantly influences attitudes, which, in turn, positively and significantly impact the intention to continue using QRIS. However, perceived benefits, perceived risks, and perceived costs did not significantly affect the intention to continue use.