Debt finance, when considered a source of finance, always leads to financial risk; however, it is also considered a source of increased profitability in the normal business scenario. It has always been challenging to find the correct debt equity combination. In the discussed sample of the telecom industry in the USA, an abnormally high total liability-to-total assets ratio was observed. Thus, it is inclined to investigate the capital structure (CapSt) effect on firms’ profitability. By taking annual data of the telecom industry from 2012 to 2020 in the USA, unbalanced cross-sectional data (panel data) comprising 421 firm-year observations for 72 firms were studied using pooled panel regression, univariate analysis, correlation, and descriptive statistics models. We decided to test the impact of CapSt (Total Liabilities to Total Assets (TLsTAs) and Total Equity to Total Assets (TETAs)) on the profitability (Return on Assets (ROA) and Return on Equity (ROE)) of firms in the telecommunication industry in the USA. The results reveal that the ratio of TLsTAs has a significant impact on ROA, and TETAs has a significant impact on ROA. However, TLsTAs and TETAs have no impact on ROE.

This article consists a review of the existing literature on artificial intelligence (AI) with respect to financial crimes. The purpose is to notify the unintentional bad impacts and intentional good impacts of AI applications in relation to financial crimes. This article has reinforced the discussions stating AI applications to be considered as a solution for financial crimes instead of being criticized as the cause for financial crime. The public and private sectors both need be alert with the unintentional harm caused by cybercrime. The current behavior of AI is considered as an accelerator or an antidote to financial crimes, specific to cybercrimes. It is advised to apply criminal law to control cybercrimes. However, holding the AI agents responsible is considered to be an inappropriate mechanism. Thus, AI systems are still not deemed to be capable of forming a proper legitimate system in order to curb the financial crimes.

This paper analyses the financial feasibility of a mussel farm that employs the Smart Farm approach with reinforced equipment in the offshore Dutch North Sea. The literature review suggests favourable conditions for this farm given past Smart Farm applications, existing offshore mussel farms, environmental impact considerations, offshore mussel health, and Dutch regulatory clarity. The study methodology section explains the utilization of the discounted cash flow (DCF) analysis model and the technological, farm size, location, mussel seed collection, cost, and production assumptions. This farm would require an initial capital expenditure of €1,695,350 and would produce 300 tonnes per annum (tpa), which would progressively increase to 700 tpa based on additional mussel lines and mature farming practices. This study found an Internal Rate of Return (IRR) of 19.78% and a Net Present Value (NPV) of €3,479,178 over 25 years. This IRR is higher than rates projected by comparable studies. It is attributed to the strong technological maturity, mobility, scalability, mechanization, and production offered by the Smart Farm. Through pursuing this farm and similar mussel farming projects, investors can help advance humanity across domains including employment, sustainability, ocean decarbonization, the ocean economy, nutrition science, maritime engineering, aquaculture, world food supply, and upward mobility.

Digital government initiatives have become a central feature of contemporary governance, reshaping institutional environments and influencing firm behavior across industries, including the global healthcare sector. The study empirically examines the effects of e-government development on healthcare firms’ performance across countries, with liquidity serving as a mediating variable. Grounded in institutional theory, transaction cost economics, and the resource-based view, the analysis assesses how variations in digital governance environments influence firm-level financial performance. Using an unbalanced panel of 14,942 firm-year observations from healthcare firms across 74 countries over the period 2016–2024, the study employs fixed-effects panel regressions to assess the effects of the E-Government Rank, E-Government Index, and E-Participation Index on return on assets. The findings reveal that e-government development exerts heterogeneous effects on firm performance. Higher numerical E-Government Rank (EGR) values are positively associated with firm profitability but negatively associated with liquidity, indicating that a deterioration in relative digital-governance standing corresponds to higher profitability and lower liquidity. Conversely, higher e-government index scores enhance liquidity, which in turn improves performance, suggesting a potential liquidity-mediated relationship. E-participation shows no direct performance impact, though liquidity remains a critical channel, particularly for smaller firms. Overall, the results highlight liquidity as a key transmission mechanism through which digital governance influences healthcare firm performance. The study offers important implications for policymakers and managers seeking to leverage digital governance reforms for sustainable healthcare sector development.