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.
Ukrainian Human Resource (HR) practices have multiple difficulties from economic changes combined with digital transformation and workforce instability brought on by the war in 2022. The study examines Ukrainian HR practices between 2015 and 2024, focusing on the digitalization of HR systems, talent development, staff engagement, and hiring strategies. It considers the effects of organizational size and industry type. The study combined interviews with 30 HR professionals and surveyed 150 organizations from different industry groups and sizes. Our data required both quantitative statistical tests and manual content breakdown with codes. Research has shown significant differences between Information Technology (IT) and farming firms, as 89% of IT businesses have integrated artificial intelligence (AI)-powered HR tools. In comparison, only 15% of agricultural companies have adopted them. Small and medium-sized enterprises (SMEs) showed less commitment to digital transformation and European Union (EU) requirements than large enterprises, which adopted these systems at rates of 75% and 88%, respectively. Western Ukraine first established mental health initiatives during the crisis, and Eastern Ukraine moved toward decentralized administration. Digitalization assistance for small businesses, along with EU and local human resources frameworks, should form the basis of our suggestions. This research calls for flexible people management methods to boost the Ukrainian workspace’s ability to recover from shocks.
This study seeks to explore the uses, behaviors and perceptions of university students regarding mobile phones to help elucidate whether there is a relationship between the use of mobiles and the academic performance of university students. A quantitative approach based on an ad hoc questionnaire, applied before the pandemic, was used to gather evidence in this regard, which revealed the uses and educational visions of mobile phones in a convenience sample of 314 university students from nine different degree courses in two Spanish universities. Three major conclusions are formulated as part of future lines of development. First, although there is frequent use of mobile phones, the image of the mobile as a learning resource in the university classroom does not reach one-third of students. Second, although this study does not determine the causal relationship, there is a statistically significant negative relationship between average grades achieved and hours of dedication to the mobile phone. Finally, students who are unable to spend more than one hour without checking their phone obtain a significantly lower average mark than those who can stay more than one hour without checking their phone.
This research aims to test the effect that the implementation of green practices at a major sport tourism event, the Badminton World Championships in Huelva (Spain), has on the future intention of spectators to return to similar sport events. A total of 523 spectators who attended the event were randomly selected and self-administered in the presence of the interviewer. A confirmatory factor analysis of the model and a multi-group analysis were carried out. Sporting events have a great impact on the environment in which they are organised, mainly when they are linked to tourism, whether at an economic, social or environmental level. The results indicated that green practices indirectly influence spectators' future intentions through emotions and satisfaction, direct antecedents. In addition, green practices directly affect both image and trust, and indirectly affect satisfaction. In conclusion, green practices are a variable to be taken into account when planning the organisation of a sporting event that aims to consolidate itself in the tourism and sports services market.
Throughout the course of a project cycle, the many phases of project management—including planning, execution, control and monitoring, and ending—are integrated and executed. In modern firms, project management has become the dominant tool for managing change. Best practices have emerged due to global project management practices and company evolution. The primary goal was to investigate how project management approaches affected project performance of the Saudi Arabia Small and Medium Sized Enterprises (SMEs). This study investigated the impact of various project management practices including risk management, communication, leadership, and stakeholder management, on project performance in manufacturing SMEs in Riyadh, Saudi Arabia. A quantitative research methodology was employed, with data collected from 250 employees (i.e., supply chain, finance and R&D managers/supervisors) across 8 SMEs. The results revealed that risk management, leadership practices, and stakeholder management significantly contribute to project performance. Surprisingly, no significant relationship was found between communication practices and project performance. The findings of this study emphasize the importance of effective risk management, strong leadership, and efficient stakeholder management in achieving successful project outcomes. Finance managers and R&D managers in Saudi manufacturing SMEs should lead and engage stakeholders to improve project performance. Supply chain managers must manage risk and maintain stakeholder relationships to avoid disruptions. Communication improvements, despite their small impact, are essential for departmental coordination. Global project management strategies tailored to local culture and business will improve project success.
The fields of urban design and public health play an important role in the success and failure of the city. Research combining the two fields to improve citizens’ lives is rare, particularly in a rapidly developing city like Doha. This study highlights the urban planning efforts of the municipality of Doha city to improve the mental health of its citizens and aims to understand the impact of urban design elements on mental health by analyzing the physical form and characteristics of green urban areas in Doha. The methods employed include an observational study and a structured survey interview, where visitors’ responses to selected green urban areas are analyzed. The results show how Doha officials are working to improve the mental health of its citizens by providing accessible, child-friendly, older citizen-friendly, and equitable green urban spaces and suggesting policies that could provide more opportunities for people and the government to provide a healthier environment in Doha. The implications encompass shaping urban design strategies, raising public awareness, enhancing healthcare initiatives, and ultimately emphasizing the positive impact of well-designed green spaces for mental well-being in Doha and other Gulf countries.
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