The research utilizes a comprehensive dataset from MENA-listed companies, capturing data from 2013 to 2022 to scrutinize the influence of capital structure (CapSt) level on corporate performance across 11 distinct countries. This study analyzed 6870 firm-year observations using a quantitative research method through static and dynamic panel data analysis. The primary analysis reveals a positive correlation between the CapSt ratio and company performance using fixed effects (FE) techniques. Hence, the preliminary results were re-examined and affirmed using a two-step system generalized method of moment (GMM) estimator to address potential endogeneity concerns. This finding aligns with most studies conducted in advanced countries, indicating a positive correlation between CapSt and corporate performance. Furthermore, it is also consistent with some research conducted in less-developed markets. This research argues that, in the MENA region, the advantages of debt, such as tax saving, may outweigh the potential financial distress cost. Furthermore, it offers insights into the monitoring role of CapSt in MENA-listed companies. We strengthen our research results by employing various methodologies and using alternative measures of accounting performance and controlling size, notably panel quantile regression analysis.

Workplace bullying (WB) and workplace incivility (WI) appear to be the most alarming events with a potentially threat to the entire workforce and organization. Considering their implications, this research study is examining the effect of WB and WI on employee performance (EP) in the presence of psychological well-being (PW) among both relationships. Sample of the female employees (Nurses) working in the health care units and hospitals of the Azad Jammu and Kashmir (AJ&K), Pakistan was taken to collect the data. Data were collected from female nurses and their supervisors working in the public sector hospitals of AJ&K, Pakistan. The current study uses AMOS 21.0 for empirical analysis to estimate the “Structural Equation Model (SEM)”. The results of SEM show that WB and WI negatively influence nurses’ performance in Azad Jammu and Kashmir’s health sectors. Moreover, PW mediates the association between WB and EP. Similarly, the effects of WI decrease in the presence of PW. The current study provides theoretical and practical implications for Pakistan’s health sector regulators and other stakeholders. It also sheds highlight on the importance of a stress-free environment for health sector employees and postulates that employee productivity may be enhanced after eliminating bullying and incivility at the workplace. Further, the study guides managers to create stress-free environments and policies to enhance employee’s productivity.

Purpose: The purpose of this paper is to explore the impact of Artificial Intelligence on the performance of Indian Banks in terms of financial metrics. The study focused specifically on the NIFTY Bank Index. The paper also advocates that a greater transparency in disclosing AI related information in a Bank’s annual report is required even if it is voluntary. Design/Methodology/Approach: The paper uses a mixed method approach where quantitative and qualitative analysis is combined. A dynamic panel data model is used to understand the impact of AI of Return on Equity (RoE) of 12 Indian Banks in the NIFTY Bank Index over a five-year period. In addition to that, Content analysis of annual reports of banks was conducted to examine AI related disclosure and transparency. Findings: The paper highlights that the integration of Artificial Intelligence (AI) significantly influences the financial performance of sample banks of India. Return on Equity the specific parameter positively influenced with adoption of AI. The profitability of banks is positively impacted by reduced errors and improved operational efficiency. The content analysis of annual reports of the banks indicates different approach for AI disclosure where some banks give detailed information and some are not transparent about AI initiatives. The findings suggest that a higher level of transparency could enhance confidence of all stakeholders. Theoretical Implications: The positive relation between adoption of AI and financial performance, specifically ROE, gives a foundation for academic research to explore the dynamics of emerging technology and financial systems. The study can be extended to explore the impact on other performance indicators in different sectors. Practical Implications: The findings of this study emphasize the importance of transparent AI related disclosures. A detailed reporting about integration of AI helps in enhanced stakeholders’ confidence in case of banking industry. The regulatory framework of banks may also consider making mandatory AI disclosure practices to ensure due accountability to maximize the benefits of AI in banking.

Deficiencies in postharvest technology and the attack of phytopathogens cause horticultural products, such as tomatoes to have a very short shelf life. In addition to the economic damage, this can also have negative effects on health and the environment. The objective of this work is to evaluate an active coating of sodium alginate in combination with eugenol-loaded polymeric nanocapsules (AL-NP-EUG) to improve the shelf life of tomato. Using the nanoprecipitation technique, NPs with a size of 171 nm, a polydispersity index of 0.113 and a zeta potential of −2.47 mV were obtained. Using the HS-SPME technique with GC-FID, an encapsulation efficiency percentage of 31.85% was determined for EUG. The shelf-life study showed that the AL-NP-EUG-treated tomatoes maintained firmness longer than those without the coating. In addition, the pathogenicity test showed that tomatoes with AL-NP-EUG showed no signs of damage caused by the phytopathogen Colletotrichum gloesporoides. It was concluded that the formulation of EUG nanoencapsulated and incorporated into the edible coating presents high potential for its application as a natural nanoconservative of fruit and vegetable products such as tomato.

Since 2007, Peru has implemented results-based budgeting in order to ensure the quality of public spending in State entities and that the population receives goods and services in a timely manner; However, the demands of the current legal and regulatory context require a progressive application to budget processes such as that of the National Penitentiary Institute, which is basically focused on the allocation of resources by the central government, the collections it receives for penitentiary work. and the TUPA; Likewise, it requires strategic programming based on results, refining the procedures for programming, formulation, execution and evaluation of the budget. The objective of this research work is to describe the relationship between results-based budget management and the quality of spending in the Altiplano-Puno Regional Directorate of the National Penitentiary Institute in the period 2019. To achieve the objective, the descriptive explanatory method was used; in addition, the questionnaire and documentary analysis were used as a data collection instrument to determine the relationship between the study variables. Finally, it is concluded that the results-based budget is significantly related to the quality of spending, which means that the entity managed to apply the results-based budgeting methodology efficiently, obtaining an improvement in the quality of spending, consequently focusing on the optimization of the use of financial resources to achieve the strategic objectives of the penitentiary administration in this region. This approach seeks not only to guarantee the correct execution of spending, but also to maximize its positive impact on the management and conditions of penitentiary centers. In this way, a results-based budget approach must be implemented and ensuring the quality of public spending will allow the Office Regional Altiplano Puno of the INPE use its resources more effectively, achieving the objectives of prison security and rehabilitation and improving conditions in penitentiary centers. The adoption of efficient and transparent management practices will contribute significantly to a more responsible and results-oriented public administration.

This research investigates the effects of drying on some selected vegetables, which are Telfaria occidentalis, Amaranthu scruentus, Talinum triangulare, and Crussocephalum biafrae. These vegetables were collected fresh, sliced into smaller sizes of 0.5 cm, and dried in a convective dryer at varying temperatures of 60.0 °C, 70.0 °C and 80.0 °C respectively, for a regulated fan speed of 1.50 ms‒1, 3.00 ms‒1 and 6.00 ms‒1, and for a drying period of 6 hours. It was discovered that the drying rate for fresh samples was 4.560 gmin‒1 for Talinum triangulare, 4.390 gmin‒1for Amaranthu scruentus, 4.580 gmin‒1 for Talinum triangulare, and 4.640 gmin‒1 for Crussocephalum biafrae at different controlled fan speeds and regulated temperatures when the mass of the vegetable samples at each drying time was compared to the mass of the final samples dried for 6 hours. The samples are considered completely dried when the drying time reaches a certain point, as indicated by the drying rate and moisture contents tending to zero. According to drying kinetics, the rate of moisture loss was extremely high during the first two hours of drying and then steadily decreased during the remaining drying duration. The rate at which moisture was removed from the vegetable samples after the drying process at varying regulated temperatures was noted to be in this trend: 80.0 °C > 70.0 °C > 60.0 °C and 6.0 ms‒1 > 3.0 ms‒1 > 1.5 ms‒1 for regulated fan speed. It can be stated here that the moisture contents has significant effects on the drying rate of the samples of vegetables investigated because the drying rate decreases as the regulated temperatures increase and the moisture contents decrease. The present investigation is useful in the agricultural engineering and food engineering industries.