In Ecuador, although regulations on curricular adaptations are clearly defined, Physical Education teachers face challenges at the micro-curricular level in adapting their classes to meet the needs of students with disabilities, specific learning difficulties, and vulnerable situations. The objective of this study was to analyze the presence and characteristics of specific curricular adaptations for Physical Education on a global scale. A scoping review was conducted following the PRISMA-ScR guidelines, covering studies from the Scopus database. A total of 112 articles were identified, and 16 that met the inclusion criteria were selected. These studies addressed curricular adaptations in Physical Education across five dimensions: teaching methodology, inclusive assessment, access to resources, accessible environments, and learning content, with a focus on students with disabilities. It was concluded that the combination of access adaptations, methodological strategies, and curricular content modifications enhances the inclusion and participation of students with disabilities. Interventions with these simultaneous adaptations achieved levels of satisfaction, self-efficacy, and holistic development, influenced by the geographical and cultural context.

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.