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.

Objective: To investigate the value of differential diagnosis of hepatocellular carcinoma (HCC) and cirrhotic nodules via radiomics models based on magnetic resonance images. Background: This study is to distinguish hepatocellular carcinoma and cirrhotic nodules using MR-radiomics features extracted from four different phases of MRI images, concluded T1WI, T2WI, T2 SPIR and delay phase of contrast MRI. Methods: In this study, the four kind of magnetic resonance images of 23 patients with hepatocellular carcinoma (HCC) were collected. Among them, 12 patients with liver cirrhosis were used to obtain cirrhotic nodules (CN). The dataset was used to extract MR-radiomics features from regions of interest (ROI). The statistical methods of MRradiomics features could distinguish HCC and CN. And the ability of radiomics features between HCC and CN was estimated by receiver operating characteristic curve (ROC). Results: A total of 424 radiomics features were extracted from four kind of magnetic resonance images. 86 features in delay phase of contrast MRI，86 features in spir phase of T2WI，86 features in T1WI and 88 features in T2WI showed statistical difference (p < 0.05). Among them, the area under the curves (AUC) of these features larger than 0.85 were 58 features in delay phase of contrast MRI, 54 features in spir phase of T2WI, 62 features in T1WI and 57 features in T2WI. Conclusions: Radiomics features extracted from MRI images have the potential to distinguish HCC and CN.

Carbonated soft drinks (CSDs) have long been a mainstay of the beverage business but changing consumer tastes and rising health awareness have necessitated a thorough study of the variables impacting consumer choices. This study intends to explore the complex web of customer preferences, purchasing behaviour, and perceptions related to carbonated soft drinks. This research analyses how numerous variables, including gender, affect these preferences and choices via careful examination. The purpose of thepresent research is to determine the perception of consumer influencing customer choice preferences for the consumption of carbonated soft drinks, influence of gender and the role of advertisement in finalizing the choice. It would be helpful to do further research to better understand how these highlighted variables affect purchasing choices, especially gender-based variances. The important influence of gender on consumer behaviour has been acknowledged. For this study, a structured questionnaire was distributed through online social media to individuals of 12–45 years of age from the period of April–May 2023. For analysis of the data collected, SPSS 22.0 was used. The study has confirmed that consumption of Coca-Cola is higher than any other soft drink in almost the entire country. The factors like youthfulness, tradition, status symbol and level of carbonation have different influences on the buying behavior of male and female consumers.

Many previous studies find no significant effect of health insurance on health outcome in rural areas of China. Many researchers believe this could be because of the characteristics of health care provision in those areas. In this paper, we aim to examine if urbanization will change the situation. Our research question focuses on if urbanization will change the participation and performance of health insurance on health outcome in a positive direction. Using a longitudinal sample drawn from the China Health and Nutrition Survey (CHNS), we employed multiple estimation strategies for multiple waves to handle the potential selection bias. We find that urbanization factors such as population density, transportations and housing are associated with probability of insurance participation. That is, urbanization related factors tend to increase people’s willingness of insurance participation. We also conclude that urbanization improves the performance of insurance on self-reported health outcome. Results show that the health insurance has a significant positive impact on health production in urbanized areas. Health insurance in general increases the probability of health care utilization for all areas. However, it does not lead to a significant improvement in the health outcomes in under urbanized areas because of the health provision quality or characteristics of health insurance coverage in those areas.

Psychological capital is recognized as a positive and unique factor that plays a crucial role in human resource development and performance management. It has the potential to increase employees’ efforts towards achieving organizational goals and improving their entrepreneurial strategy skills. The objective of this study was to examine the contribution of psychological capital in enhancing the entrepreneurial strategy skills of employees in Saudi universities. The study employed a descriptive approach, specifically utilizing the survey study method. The study sample was intentionally selected from different categories within the study population. Data was collected from 530 participants using two questionnaires. The findings revealed that employees exhibited an average level of psychological capital, while their practice of entrepreneurial strategy skills was rated as poor. The study also demonstrated that psychological capital significantly contributes to enhancing employees’ entrepreneurial strategy skills. Furthermore, statistically significant differences were observed in the psychological capital of employees across certain variables, such as personal and functional aspects. The average level of psychological capital among employees indicates the need for further development in this area. By focusing on enhancing psychological capital, organizations can effectively improve the entrepreneurial strategy skills of their employees. It is clear that investing in the psychological capital of employees can lead to significant improvements in their entrepreneurial strategy skills. This highlights the potential for organizations to foster a more entrepreneurial mindset and approach among their staff members. Additionally, the study’s findings underscore the need to tailor interventions and development programs to address specific aspects of psychological capital that may vary across different employees. Overall, the study emphasizes that psychological capital is a valuable resource that should be nurtured and developed within the organizational context. By doing so, organizations can not only enhance the entrepreneurial strategy skills of their employees but also cultivate a more resilient, motivated, and engaged workforce. This has the potential to contribute to the overall success and innovation of Saudi universities and similar institutions.

This study explores the critical role of the retail sector in the global economy and the importance of working capital management within retail businesses. Recognizing retail’s influence beyond just income generation, the research examines its impact on economic stability, job creation, and national GDP, and how it links industries such as manufacturing and logistics. Employing a blended-methods approach, the study integrates quantitative analysis using AMOS software with qualitative insights from interviews with financial managers and retail experts. Key focus areas include cash flow management, market demand, and supplier relationship management in the context of working capital management. Findings highlight the necessity of effective working capital management in maintaining financial stability, optimizing shareholder wealth, and ensuring long-term business viability in the retail sector. Strategies for enhancing profitability, such as improving supplier relationships and adapting to market demands, are identified. This research contributes to understanding the economic impact of the retail sector and the intricacies of working capital management. It offers insights for policymakers, retail managers, and academics, emphasizing the need for supportive retail industry measures and effective financial management practices. The study fills a gap in literature and sets a foundation for future research in this critical area of economic studies and retail management.