“This paper’s purpose l is to determine whether certain firm-specific factors have an influence on the catering theory of dividend in the MENA region.” The catering theory of dividend related to the dividend policy by the different companies used in our paper to explain the decision by managers. The sample includes 600 non-financial firms listed stocks in the Stock Exchange of 6 countries from MENA region during the years 2010–2019. Catering theory explains why managers initiate (continue) to distribute dividends. A high dividend premium encourages managers to increase the level of dividend payment and explains why firms pay dividends or do not pay them thereafter. Investors should increase their demand for dividends to push managers to comply. Investors show their preference for dividend to self control, satisfaction and increase their profit. “This could be the catering incentive of the firm to decide to pay dividends”. Even although the result Investor preference for dividend is explained by different factors related to the firms characteristics from each firms is different from markets, it can be the evidence supporting the catering theory of dividend, not only in well-developed markets, but also in emerging markets such as our country.
This study aimed to assess the influence of awareness and health habituation techniques, student management activities, the role of stakeholders, and the character of healthy living on health independence. The method used in this study is quantitative with descriptive test analysis techniques, partial t statistics and F test. This research was conducted in elementary schools in East Java Province, consisting of 92 elementary schools in 5 regions at East Java. Samples were taken using purposive techniques, and the number of samples was 348 people, consisting of principals, teachers and students. The results found that awareness and health habituation techniques have a significant influence on the character of healthy life of students, student management activities have a significant influence on the character of healthy life, the role of stakeholders has a significant influence on the character of healthy life, awareness and health habituation technique have a significant influence on health independence, student management activities have a significant influence on health independence, the role of stakeholders has a significant influence on health independence, the character of healthy living has a significant effect on health independence, and student management activities and the role of stakeholders have a significant effect on the character of healthy life, and have a significant impact on health independence.
A large number of publications devoted to a new class of materials - high-entropy alloys (HEA), is associated with their unique chemical, physical and mechanical properties both in cast materials and in various classes of coatings and refractory compounds. As a result of the research, the features of solid-soluble high-entropy alloys based on BCC and FCC phases have been revealed. These include the role of the most refractory element in the formation of the lattice parameter, the relationship of distortion with elastic deformation, and the contribution of the enthalpy of mixing to the strength and modulus of elasticity. This made it possible, on the basis of Hooke's law, to propose a formula for determining the hardness of the HEA based on the BCC and FCC phases. Based on the fact that with an increase in temperature in high-entropy alloys, the values of the modulus of elasticity, distortion and enthalpy of mixing will obey the same laws, a formula is proposed for determining the yield strength depending on the test temperature of solid-soluble HEA based on BCC and FCC phases. A formula based on the role of the most fusible metal in the alloy is proposed to calculate the melting point of solid-soluble materials.
In order to replace conventional materials in the existing composite world, there has been a focus on adopting coir fibres, which are lightweight, adaptable, efficient, and have great mechanical qualities. This study describes the creation of environmentally responsible bio-composites with good mechanical characteristics that employ coir powder as a reinforcement, which has good interfacial integrity with an epoxy matrix. And these epoxy-coir composites supplemented with coir particles are predicted to function as a reliable substitute for traditional materials used in industrial applications. Here, untreated and alkali-treated coir fibres powder were employed as reinforcement, with epoxy resin serving as a matrix. An experimental investigation has been carried out to study the effect of coir powder reinforcement at different weight percentages (5 wt%, 10 wt%, 15 wt%, 20 wt%, 25 wt%, and 30 wt%). The morphological study, followed by a scanning electron microscope (SEM) and an optical microscope (OM), demonstrated that the powder and matrix had the strongest adhesion at 20 wt% coir powder-reinforced composite, with no voids, bubbles, or cracks. Based on the entire investigation, the polymer composite with 20 wt% reinforcement exhibited better mechanical qualities than the other combinations.
Our study investigates the relationship between firm profitability, board characteristics, and the quality of sustainability disclosures, while examining the moderating effects of financial leverage and external audit assurance. A key focus is the distinction between Big 4 and non-Big 4 audit firms. Using data from Malaysia’s top 100 publicly listed organizations from 2018 to 2020, we analyze sustainability reports based on the Global Reporting Initiative (GRI) standards. Unexpectedly, our results indicate a negative association between firm profitability and board characteristics, challenging traditional assumptions. We find that non-Big 4 audit firms significantly enhance sustainability disclosure quality, contradicting the widely held belief in the superiority of Big 4 firms. Our finding introduces the “Big 4 dilemma” in the Malaysian context and calls for a reassessment of audit firm selection practices. Our study offers new perspectives on the strategic role of board composition and audit firm selection in advancing sustainability disclosures, urging Malaysian organizations to evaluate audit firms on criteria beyond the global prestige of Big 4 firms to improve sustainability reporting.
Family violence is the act that causes harm, suffering, or death to members of the family group, especially if they are in a situation of vulnerability due to characteristics associated to age or physical condition. Objective: The social characteristics of aggressors were associate in the risk level of victims of family violence in the city of Arequipa, Peru. Method: The study was descriptive, quantitative, and non-experimental. A total of 205 randomly selected judicial files of aggressors reported for domestic violence were evaluated. The data were secondary, and the chi-square test (association of categorical variables) was used for statistical analysis. Results: A moderate risk level (31.2%) was found, with a tendency to be severe and very severe (49.5%). Likewise, the most observed types of violence are physical and psychological violence (89.3%) and sexual abuse (10.7%). The female aggressor exerts mild violence, while the male aggressor exerts moderate to extreme severe violence, causing more harm to the victim. The profile of the aggressor with low or high education, with high or low incomes, and who occupies a house or only one room can be associated the level of violence that occurs. Conclusion: Men are more likely to attack women, and similarly, female aggressors tend to target men more frequently. Moreover, men exhibit a higher tendency to attack their partners, including wives, cohabitants, and ex-partners, whereas women tend to target a broader range of family members, including parents, children, grandparents, nephews, cousins, as well as in-laws such, brothers-in-law and other relatives.
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