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 sense of belonging in any organization is vital to generate a work motivation with the objective of a good organizational performance, because of this, companies usually take this point into account, ensuring that this leads to greater performance. For this reason, the objective of this article is to determine the relationship between the sense of belonging and the work motivation in the workers of a small Peruvian research company. For this purpose, a quantitative methodology was used, with a cross-sectional descriptive design. The instrument used was a survey consisting of 10 items, which were interpreted using the Likert scale. The survey was conducted and delivered to 24 workers, who were selected by non-probabilistic convenience sampling. After verifying the validity of the instrument and the study variables by means of Cronbach's Alpha statistic, we proceeded to determine the existence of correlation between the variables, which, using Spearman's Rho coefficient, obtained a 70.2% which demonstrates a moderate positive correlation, therefore it indicates that employees feel highly motivated as they feel an indispensable part of the company, therefore they feel job satisfaction by being part of the organization.
Fungi can be used to remove or degrade polluting compounds through a mycoremediation process. Sometimes even more efficiently than prokaryotes, they can therefore be used to combat pollution from non-biodegradable polymers. Cellulose acetate is a commonly used material in the manufacture of cigarette butts, so when discarded, it generates pollution. The fungus Pleurotus ostreatus has the ability to degrade cellulose acetate through the enzymes it secretes. The enzyme hydrolyzes the acetyl group of cellulose acetate, while cellulolytic enzymes degrade the cellulose backbone into sugars, polysaccharides, or cellobiose. In addition to cellulose acetate, this fungus is capable of degrading other conventionally non-biodegradable polymers, so it has the potential to be used to reduce pollution. Large-scale cultivation of the fungus has proven to be more economically viable than conventional methods for treating non-biodegradable polymers, which is an additional advantage.
Soil erosion is characterized by the wearing away or loss of the uppermost layer of soil, driven by water, wind, and human activities. This process constitutes a significant environmental issue, with adverse effects on water quality, soil health, and the overall stability of ecosystems across the globe. This study focuses on the Anuppur district of Madhya Pradesh, India, employing the Revised Universal Soil Loss Equation (RUSLE) integrated with Geographic Information System (GIS) tools to estimate and spatially analyze soil erosion and fertility risk. The various factors of the model, like rainfall erosivity (R), soil erodibility (K), slope length and steepness (LS), conservation practices (P), and cover management factor (C), have been computed to measure annual soil loss in the district. Each factor was derived using geospatial datasets, including rainfall records, soil characteristics, a Digital Elevation Model (DEM), land use/land cover (LULC) data, and information on conservation practices. GIS methods are used to map the geographical variation of soil erosion, providing important information on the area’s most susceptible to erosion. The outcome of the study reveals that 3371.23 km2, which constitutes 91% of the district’s total area, is identified as having mild soil erosion; in contrast, 154 km2, or 4%, is classified as moderate soil erosion, while 92 km2, representing 2.5%, falls under the high soil erosion category. Ad
This work investigated the photocatalytic properties of polymorphic nanostructures based on silica (SiO2) and magnetite (Fe3O4) for the photodegradation of tartrazine yellow dye. In this sense, a fast, easy, and cheap synthesis route was proposed that used sugarcane bagasse biomass as a precursor material for silica. The Fourier transform infrared (FTIR) spectroscopy results showed a decrease in organic content due to the chemical treatment with NaOH solution. This was confirmed through the changes promoted in the bonds of chromophores belonging to lignin, cellulose, and hemicellulose. This treated biomass was calcined at 800 ℃, and FTIR and X-ray diffraction (XRD) also confirmed the biomass ash profile. The FTIR spectrum showed the formation of silica through stretching of the chemical bonds of the silicate group (Si-O-Si), which was confirmed by DXR with the predominance of peaks associated with the quartz phase. Scanning electron microscopy (SEM) and energy dispersive X-ray spectroscopy (EDS) confirmed the morphological and chemical changes due to the chemical and thermal treatments applied to this biomass. Using the coprecipitation method, we synthesized Fe3O4 nanoparticles (Np) in the presence of SiO2, generating the material Fe3O4/SiO2-Np. The result was the formation of nanostructures with cubic, spherical, and octahedral geometries with a size of 200 nm. The SEM images showed that the few heterojunctions formed in the mixed material increased the photocatalytic efficiency of the photodegradation of tartrazine yellow dye by more than two times. The degradation percentage reached 45% in 120 min of reaction time. This mixed material can effectively decontaminate effluents composed of organic pollutants containing azo groups.
Copyright © by EnPress Publisher. All rights reserved.