Precariousness, which refers to experiencing a high level of insecurity and instability in life, manifests in multiple life dimensions and can give rise to mental health issues. Associations with mental health are potentially influenced by migration background. In this study, we examine the associations between precariousness in different life dimensions and depressed mood among individuals with and without migration background. We included 22,039 participants from the baseline measurement of the HELIUS (HEalthy LIfe in an Urban Setting) study, representing the six largest ethnic groups in Amsterdam. We used 13 indicators of precariousness in five life dimensions (employment, financial, housing, cultural and social), 9 assessed through a self-report questionnaire and 4 from neighborhood-level data. Depressed mood was classified as > 9 on the Patient Health Questionnaire (PHQ-9, Dutch version). Network models were applied, stratified by migration background. In total, 14.6% experienced depressed mood. Among those who experienced precariousness in at least four dimensions, the corresponding number was 22.1% to 46%, depending on the specific dimensions of precariousness that were experienced. Associations between depressed mood and indicators of precariousness were similar for those with and without a migration background. Depressed mood was associated with marginal work or unemployment, social satisfaction, social frequency, income inadequacy, discrimination, and financial difficulties, and additionally with lost friendship and health literacy among those with a migration background. Individuals with and without depressed mood differ markedly in their experience of precariousness, but associations are mostly consistent between those with and without a migration background.

PurposeFinancial hardship from cancer care is associated with poor patient outcomes. Economic disruption during the COVID-19 pandemic may have exacerbated patients’ financial concerns. We explore how social deprivation index (SDI), clinical, and treatment-related factors impacted financial hardship in this observational secondary analysis using data collected prospectively during implementation of financial hardship screening from our NCI-designated center during COVID-19.MethodsAdults aged ≥18 years undergoing active treatment for stage 0-IV breast or lung cancer and who completed a 5-point Likert response-item screening for financial difficulty between 11/2020 and 11/2021 were included. Generalized estimating equations assessed associations between quartiles of zip-code level SDI, a composite obtained using data from US Census and American Community Survey, and binary outcome of financial hardship adjusting for relevant covariates.ResultsOf 2245 patients, 87% identified as White, 9% as Black, 2% as Asian. The majority of patients identified as non-Hispanic (99%). Median age was 62 years old (IQR 53–71).The majority were treated for breast cancer (79%). Significant financial hardship (Likert responses ≥2) was reported by 7%. Most were married, had managed-care insurance, resided in urban settings, and had early-stage cancers (all p < 0.001). Of those included, 83% received surgery, 52% received chemotherapy, and 65% received radiation. Compared to the lowest SDI quartile, penultimate and highest quartiles were associated with financial hardship (Q3 aOR 1.86; 95%CI 1.13–3.05); Q4 aOR 2.05; 95%CI 1.15–3.63). Younger age, Black race, comorbidities, radiation, and chemotherapy were also associated with greater financial hardship (p < 0.05).ConclusionIn this study, greater SDI, younger age, Black race, comorbidities, receipt of radiation and/or chemotherapy were associated with financial hardship. These factors may guide focused screening of vulnerable populations to assist with equitable access to resources that offset the economic effects of cancer care.

Purpose – This study aims to obtain empirical evidence regarding the effect of profitability, leverage, firm size, and sales growth on financial distress. Design/methodology/approach – This research employs a quantitative approach. The sample consists of 13 property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the period 2014–2024. The analytical technique used to test the hypotheses is multiple regression analysis with the assistance of Eviews 9 software. Findings – The results show that profitability has a significant effect on financial distress, meaning that the higher the profit earned, the lower the likelihood of the company experiencing financial difficulties. Leverage has a significant effect on financial distress, indicating that the higher the proportion of debt, the greater the risk of financial distress borne by the company. Firm size also has a significant effect on financial distress, suggesting that larger companies tend to have greater capacity to withstand financial pressure. Conversely, sales growth does not have a significant effect on financial distress. This can be explained by agency theory, in which managers often focus on increasing sales to demonstrate good performance to investors, but such an increase does not necessarily improve profit or cash flow. Thus, even when sales increase, the company’s financial condition does not automatically improve, and the risk of financial distress may still remain. Research limitations/implications – This study discusses financial distress and other factors such as profitability, leverage, firm size, and sales growth with a focus on the property and real estate sector. It applies the Altman Z-Score (1968) as a measure of financial distress.

This research examines the restitution mechanism for rape victims in Aceh. The rules on restitution for rape victims set out under Article 51 of Qanun Jinayat in Aceh are intended to protect the victims; however, they are deemed ineffective, given that the restitution implemented by the judges of Mahkamah Syar’iyah only covered 6% of the total victims, 9% of the prosecutions by prosecutors. The victims have no chance of recovering from the physical injuries, psychological trauma, and social trauma. This article was written based on the use of normative legal research methods. Legal materials comprise legislation, Qanun, Mahkamah Syar’iyah rulings, and district court rulings. The research results were analysed in light of the concepts of justice in Islamic criminal law and feminist legal theory. The research results reveal several points to ponder: (a) regulating the minimum uqubat for restitution at 250 grams of pure gold calculated according to the cost spent on recovering the victim, as well as the principles of justice and the maslahat (public benefit) in the context of Islamic criminal law; (b) regulating the obligations of Mahkamah Syar’iyah judges in determining the losses that the aggrieved parties have to take, particularly in terms of setting the amount of uqubat restitution according to the studies on victimology and the theory of feminist law that prioritises gender equality. If the defendant lives in poverty (gharim), the restitution status shifts to a compensation obligation to be paid by the state through baitul mal. However, the defendant must serve a jail sentence instead of probation. Rule amendments are consistent with the concept of justice and legal certainty in Islamic criminal law. The findings of this research should expand access to justice for victims, without restricting judges' freedom to decide cases or violating the human rights of defendants facing financial difficulties, thereby narrowing criminal disparities.

In Pakistan’s economic development Leasing sector also contribute. It provides heavy machinery and equipment to the small enterprises which are facing financial difficulties in running the business. Leasing companies provide assets and equipment on lease. In other countries mostly, commercial banks provide the leasing services. As for as the study on leasing sector’s efficiency is concerned, a very few studies are conducted on that topic and a limited literature available on that topic. This study aims to measure the CE and PE of Pakistan’s leasing sector from 2010 to 2019 by taking the unbalanced panel data of 9 leasing companies registered at PSX through the application of parametric method SFA in the first step of analysis. The Input and output variables were selected from the existing literature. This study uses 2 outputs such as Income and Investment while 3 Inputs such as Operating Expenses, Equity, and Liability. In the second step of analysis, it is investigated that how CE and PE scores are affected through the variables also called determinants such as Size, Investment, ROA, Liquidity, and Equity. The leasing sector’s findings revealed that only ROA has substantial impact on TEP while Size, Investment, ROA has substantial impact on TEC.

This study aims to explore trends in the use of antibiotics, in the context of the COVID-19 pandemic, across the European Union (EU), focusing on socioeconomic inequalities. Repeated cross-sectional analysis. 26 EU member states. Analyses were conducted using data from five waves of the Eurobarometer survey (2009-2022, n=1 27 299). We used multilevel logistic regression, stratified by financial difficulty, to examine changes in the past-year use of antibiotics and in obtaining antibiotics inappropriately over time, adjusting for gender, age, type of community, children under 10 years in the household and antibiotic-related knowledge. We found that the odds of self-reported use of antibiotics decreased between 2009 and 2022 in those with (OR=0.59, 95% CI 0.55-0.63) and without financial difficulties (OR=0.53, 95% CI 0.50 to 0.56), with a substantial reduction between 2018 and 2022. However, a relatively higher proportion of Europeans who used antibiotics in the past year were obtaining them inappropriately in those with (OR=2.03, 95% CI 1.68 to 2.45) and without financial difficulties (OR=1.83, 95% CI 1.53 to 2.19) in 2022. Among those with financial difficulties, higher self-reported use of antibiotics and inappropriately obtaining antibiotics were associated with lesser knowledge about antibiotics. Despite notable progress made in the EU in reducing antibiotic use, current efforts fall short in addressing the issue of inappropriate antibiotic use. A targeted approach prioritising outreach to vulnerable populations to advance attitudes and behaviours related to appropriate antibiotic use may be required to achieve further progress.

Impact of the COVID-19 pandemic on the health situation of the Brazilian population.

One of the biggest obstacles that any finance provider has when evaluating a borrower's creditworthiness is the prediction of financial trouble. The credit decision-making process is made more difficult for small and medium enterprises (SMEs) due to their inherent ambiguity, which raises financing costs and lowers the chance of approval. In order to estimate a binomial classifier for predicting financial hardship using logistic regression (LR), extreme gradient boosting (XGBoost), and artificial neural network (ANN) techniques, this study examines data from batik SMEs in Pekalongan city. Financial ratios predict the first period and grow in a multi-period model based on temporal factors, credit history, and age. Financial distress is defined as a substantial obstacle to a business's capacity to pay its debts as opposed to the potential for bankruptcy. The long short-term memory (LSTM) algorithm with more variables yields the best prediction accuracy. The study's conclusion indicates that in order to guarantee the accuracy of financial distress prediction, the time at risk must be adjusted.

Background/Objectives: Social vulnerability is linked to unhealthy eating habits, low physical activity, and, overall, increased health risks and low well-being. This study examined self-perceived barriers and facilitators to engaging in obesity prevention policies for children at risk of poverty and social exclusion in Greece from the perspective of parents, caregivers, and community representatives. Methods: A qualitative study was conducted from November to December 2023 in three geographically diverse Greek regions, namely Attica, Thessaly, and Crete. A qualitative study was conducted between November and December 2023 in three geographically diverse regions of Greece. In total, seventy-two individuals participated in the study through individual interviews and focus groups. Forty-five parents of children with disabilities took part in individual interviews, equally represented in all three regions (fifteen participants per region). Among focus group participants: Twenty-one caregivers from child protection units participated in six focus groups (two per region), with focus group sizes ranging from three to five participants. In addition, six Roma community representatives participated in three focus groups (one per region), with focus group sizes ranging from one to four participants. Inductive and deductive thematic analysis were performed using NVivo 14 software to identify key themes. Results: Most factors that increased engagement were perceived by participants as both barriers and facilitators. These factors were classified at the individual, sociocultural, or structural level, and similar themes emerged across groups. Common barriers to poor engagement included low health literacy, financial difficulties and underfunding, social exclusion, a lack of targeted nutrition interventions, concerns related to training opportunities and support, and the adequacy and safety of built environments. Common facilitators of enhanced engagement included increased awareness and motivation to support vulnerable children, the availability of community- and school-based initiatives, and free school meal provision. Conclusions: Engagement in obesity prevention policies targeting vulnerable children is influenced by multiple interrelated factors. Understanding these barriers and facilitators from the participants' perspectives can guide policymakers and practitioners in designing more effective obesity-related interventions for socially vulnerable groups of children.

Risk appetite refers to investors propensity to take risks and is directly affected by changes in macroeconomic conditions. Risk appetite is expected to decrease as financial difficulties increase during periods of economic recession and contraction, whereas it is expected to increase during favorable economic conditions. This study analyzes the impact of the gold volatility index (GVZ), crude oil volatility index (OVX), and Chicago Futures Exchange Volatility Index (VIX) (also known as global risk appetite), as well as local economic factors such as inflation (CPI) and interest rates, on the REKS index (known as the Turkish investor risk appetite indicator), which reflects the risk tendencies of domestic (REKS Domestic) and foreign (REKS Foreign) investors in Turkey for the period April 2010-November 2024, using the VAR method. The study's findings show that the REKS Foreign Index is significantly sensitive to global risk and volatility indicators, particularly OVX and VIX. In contrast, the impact of CPI on this index is relatively limited compared to other global indicators. The REKS Domestic Index, on the other hand, is more strongly influenced by domestic macroeconomic variables such as CPI and interest rates, compared to OVX. These results indicate that domestic risk appetite is primarily dependent on domestic economic conditions, while the REKS Foreign Index is more sensitive to global risk perception and volatility dynamics.

Access to justice is a fundamental right guaranteed to every citizen by the Constitution. One implementation is the prodeo service, which covers court fees for those with financial difficulties. However, the implementation of prodeo services at the Cirebon City Religious Court still faces challenges in determining recipient priority due to the lack of a multi-criteria decision-making mechanism capable of objectively and measurably assessing various aspects. This study aims to provide recommendations for methods that can assist the court in determining the priority of prodeo service recipients in a transparent, fast, and targeted manner. The methods used are Multi-Criteria Decision Making (MCDM), namely SMARTER (Simple Multi-Attribute Rating Technique Exploiting Ranks) and ELECTRE (Elimination Et Choix Traduisant la Realite). The study was conducted using a quantitative, descriptive-comparative approach, based on Prodeo application data that includes criteria such as income level, number of dependents, health conditions, and case urgency. The results showed that both methods produced objective, transparent priority rankings of prodeo recipients, but differed in computational complexity and efficiency. The SMARTER method had advantages in simplicity and processing speed, while the ELECTRE method excelled at considering dominance among alternatives with high accuracy.

Good performance directly contributes to maximizing shareholder value, and serves as a primary driver for attracting new investors. It further demonstrates financial health, effective management, and the potential for future returns. Organizations cannot always operate in the same manner since they are dynamic systems. They must change through several life cycles in order to function smoothly and effectively. One of the main goals for organization across the globe is to improve corporate performance. In order to maximize financial performance and manage financial difficulties, corporate restructuring has evolved into a crucial strategy for businesses. Evidence from literature showed that Organizations encounter challenges which led to financial distress of many and liquidation of many oil and gas companies. Research has shown that not many oil and gas companies have integrated corporate reorganization into their systems for enhancement of their performance. This study therefore examined the effect of corporate reorganization on financial performance of listed oil and gas companies in Nigeria for the period between 2010 - 2024. Ex-post facto research design was used. The population of the study was 14 listed oil and gas companies in Nigeria Using the purposeful sampling techniques, the sample size was 11 listed oil and gas companies The study found that assets restructuring has no significant effect on financial performance as indicated by the coefficient 0.0084 and p-value 0.157 at 5% level of significant while corporate financial restructuring and organizational restructuring have positive and significant effect on financial performance with coefficient (1.3760; 0.1132) and p-value (0.009; 0.003) at 5% level of significant respectively. The study concluded that corporate reorganization enhanced the corporate performance of oil and gas companies. It recommended that Nigerian oil and gas management should create new market strategies, practices, and resources that will boost competitiveness, adapt to market changes, and facilitate the development of unique products and services that will satisfy shifting consumer demand for enhancement and growth of corporate performance.

Abstract Background and Objective: Breast cancer (BC) patients undergoing curative treatment commonly experience appetite loss and subsequent poor dietary quality. The role of nutrition in symptom burden and functioning during treatment remains inadequately studied among BC patients. This study examined these associations among breast cancer patients and whether the associations varied across different cultural dietary practices. Methods and Analysis: Cross-sectional data from 81 American (non-Hispanic White, Black, Hispanic) and 81 Taiwanese female BC patients receiving primary treatment (e.g., surgery, chemotherapy, and/or radiation) were collected. Participants were diagnosed between 2021 and 2024 with stage 0-III primary BC and enrolled within six months of diagnosis. Dietary intake was assessed using an automated 24-hour recall tool (ASA24) on three randomly selected days. Diet quality was assessed by the Healthy Eating Index (HEI-2020) through four categories: ‘good’ (80-100), ‘needs improvement’ (70-79), ‘poor’ (60-69), or ‘very poor’ (0-59). A good quality diet refers to an adequate intake of healthy foods (e.g., fruits, vegetables, whole grains, dairy, protein foods, and fatty acids), and a limited intake of undesirable dietary components (e.g., refined grains, sodium, added sugars, and saturated fat). Poor-quality diets suggest an insufficient intake of healthy foods and an excess intake of undesirable components. Patient-reported symptoms (e.g., insomnia, fatigue, appetite loss, and diarrhea) and functional outcomes (e.g., physical, emotional, social, and role functioning) were measured via EORTC QLQ-BR30. Linear regression examined the associations of HEI and subcomponent scores with each study outcome, adjusting for nationality, age, cancer stage, treatment type, body mass index, calorie intake, physical activity, and financial difficulties. Appetite loss was included in all regression models as a confounder, except when it was a symptom outcome. Results: Only 11% of the sample (Americans: 7%, Taiwanese: 4%) had good diet quality. Over 68% had poor diet quality. A higher percentage of Americans (25%) than Taiwanese (13%) had very poor diets. Americans had higher intakes of added sugar and saturated fat, while Taiwanese had higher intakes of sodium (p &amp;lt; 0.001). However, nationality was not a predictor of the outcomes. The overall HEI scores were not associated with any study outcomes. Patients with more severe appetite loss reported higher total fruit intake (β = 3.21, 95% CI: 0.32, 6.09). Total vegetable intake was inversely associated with insomnia (β = -5.12, 95% CI: -10.1, -0.13). Higher seafood and plant protein intake was associated with a higher prevalence of diarrhea (β = 3.44, 95% CI: 0.37, 6.51), and higher saturated fat intake was associated with poorer physical functioning (β = -1.11, 95% CI: -2.16, -0.07). Conclusion: Most patients undergoing BC treatment had poor diet quality. These cross-sectional findings do not establish causation; however, we noted certain dietary characteristics with specific symptoms. Longitudinal investigations in a larger sample will be needed to further evaluate these observed associations to inform dietary recommendations for BC patients during treatment. Citation Format: R. Tran, Y. Liu, C. Huang, K. Chang, F. Hsiao, T. Fung, C. Lo, W. Kuo, G. Sander, R. J. Wong, K. N. Hitesman, M. Thomas, J. Chen, S. Jeong, M. Tan, J. H. Wang. Associations of Diet Quality with Symptom Severity and Functioning During Breast Cancer Treatment in American and Taiwanese Patients [abstract]. In: Proceedings of the San Antonio Breast Cancer Symposium 2025; 2025 Dec 9-12; San Antonio, TX. Philadelphia (PA): AACR; Clin Cancer Res 2026;32(4 Suppl):Abstract nr PS1-04-25.

Pediatric palliative care presents a complex landscape for primary caregivers, who play a pivotal role in managing the care and well-being of children with life-limiting or life-threatening conditions. The present study aimed to explore the life experiences of primary caregivers of children receiving pediatric palliative care. This study used semistructured interviews that were audio recorded with 19 family caregivers of children who had received pediatric palliative care in the pediatric intensive care unit. Most of the primary caregivers included in the study were the children's mothers. The results of the study revealed 4 main themes with 13 subthemes: (1) adjusting to a new life; (2) primary caregivers' adaptation to the illness; (3) ongoing challenges; and (4) maintaining social networks. Primary caregivers of the children receiving palliative care have social and financial difficulties that will affect their life cycle, including their daily and social life. Strategies to support caregivers should be developed to create an environment in which the problems of caregivers of children receiving palliative care are refined, and necessary changes should be encouraged through the development of training programs.

Learning outcomes The learning outcomes are as follows: to analyze how external environmental factors and internal business challenges influence the sustainability and growth of a small business; evaluate strategic decision-making approaches that entrepreneurs can adopt to sustain and grow a business in the face of financial and operational difficulties; understand the significance of partnerships, leadership roles and team dynamics in ensuring long-term business success and stability; and explore innovative business diversification strategies and alternative revenue streams that can enhance financial stability and long-term sustainability. Case overview/synopsis Amir, the owner of Escobar, sat in his office, contemplating the growing challenges his fast-food venture faced in Pakistan’s dynamic food industry. Despite its initial success and strong brand appeal among young customers, Escobar was struggling due to rising operational costs, increasing competition and shifting consumer preferences. Financial strains and internal conflicts among partners further complicated the business’s sustainability. Once a thriving hot spot, Escobar’s sales had declined, and retaining its unique market position was becoming difficult. To make matters worse, a key partner had exited the business, leaving Amir to manage operations single-handedly. Questions arose: Could he stabilize Escobar amidst these pressures? Were there strategic changes he could implement to ensure long-term success? Should he seek new partnerships, reposition the brand or explore alternative revenue streams? This case prompts students to analyze strategic decision-making in challenging business environments using Porter’s Five Forces and the Business Model Canvas. It encourages discussions on competition, financial sustainability, partnership dynamics and innovation in the fast-food industry. Would Amir find a way to sustain and grow Escobar, or was it time to pivot or exit the business? Complexity academic level MBA/EMBA graduate level and BBA undergrad level in Major Specialization Courses Supplementary Material Teaching notes are available for educators only. Subject code CSS 3: Entrepreneurship.

Abstract Background Unhealthy lifestyle behaviours may be associated with food insecurity, yet limited research in low- and middle-income countries has examined the clustering of such behaviours and their association with food access challenges. This study explores the clustering of lifestyle risk behaviours, including polytobacco use, and their association with food insecurity among South African adults. Methods Data were drawn from the 2021 Tobacco and Other Modifiable Risk Behaviours Online Survey, comprising 11,093 adults aged 18 years or older. Weighted logistic regression models were used to examine associations between lifestyle risk behaviours (any or poly tobacco/nicotine product use, heavy drinking, unhealthy diet, physical inactivity, inadequate sleep) and food insecurity. Statistical significance was set at p &lt; 0.05. Results Overall, 84.1% (95% CI: 72.90–96.65) were found to engage in two or more risk behaviours, while 7.0% (95% CI: 5.29–9.30) reported all five. The most common clustering involved physical inactivity and inadequate sleep (10.8%; 95% CI: 8.17–14.10). Concurrent daily polytobacco use and heavy drinking were significantly associated with food insecurity (OR = 2.20; 95% CI: 1.10–4.40). Severe financial difficulty (OR = 9.30; 95% CI: 4.78–18.11), Black African race (OR = 8.94; 95% CI: 6.44–12.43), unemployment and lower education were also associated with increased odds. Conclusion Addressing financial hardship, racial disparities, and co-occurring lifestyle risk behaviours is critical to mitigating food insecurity and reducing non-communicable disease risk in South Africa.

Colorectal cancer (CRC) is a major public health concern that affects patients' quality of life (QoL) and imposes challenges on families and healthcare systems. To assess QoL and its determinants among CRC patients in Qatar and identify sociodemographic and clinical factors influencing QoL in 2023. An analytical cross-sectional study was conducted between July and December 2023. From the National Center for Cancer Care and Research (NCCCR) registry, 456 CRC patients were screened, and 169 eligible participants were included. QoL was evaluated using the EORTC QLQ-C30 and the CRC-specific QLQ-CR29 tools. Most patients were aged ≥45 years (80.5%), non-Qatari (79.9%), and married (88.8%). Hypertension (39.1%) and diabetes (31.4%) were the most common comorbidities. Adenocarcinoma was predominant (90.5%), with most cases diagnosed at advanced stages (III-IV, 74.8%) and metastasis in 71.6%. The sigmoid colon was the most common site (34.9%), and combined surgery and chemotherapy were the main treatments (69.2%). Global QoL was moderate to high (70.4 ± 18.5), with fatigue (23.9 ± 26.8) and financial difficulties (28.9 ± 40.4) as the most reported concerns. Functional QoL was higher among those with sufficient income (+12.5 points, p < 0.01) and longer time since diagnosis (+0.06 points/month, p < 0.05), but lower among those with higher education (-5.0 points, p = 0.05) or alcohol use (-11.2 points, p = 0.05). Despite advanced disease stages, CRC patients in Qatar reported good QoL. Socioeconomic status significantly influenced outcomes, highlighting the need for integrated psychosocial and financial support.

This study examines the online information-seeking behavior of international students in the United States. Following the onset of COVID-19, their need for timely and relevant information becomes critical. Despite greater challenges than domestic students, limited research explores how international students use online platforms to meet their unique information needs. With online communities being essential sources of information and bridges for online social capital, our study analyzes the r/f1visa subreddit to examine international students’ information-seeking patterns before and during the COVID-19 pandemic. Additionally, we identify unmet information needs through members’ interactions and recurring questions. Our analysis reveals a shift in topics, with pandemic discussions focusing on travel, financial difficulties, and entry concerns, while pre-pandemic conversations primarily about employment. The increased similarity among recurring questions during the pandemic suggests a convergence of shared struggles that fosters solidarity and emotional support, even as many informational needs remain inadequately addressed. By examining international students’ information needs through the theoretical lens of online social capital, this study contributes to understanding how crisis conditions reshape the dynamics of online communities, blurring traditional distinctions between bonding and bridging capital. The findings can inform universities, policymakers, and online community designers in developing more responsive and inclusive information environments that recognize both the instrumental and emotional support functions of digital platforms for international students.

The Philippine business landscape was predominantly comprised of MSMEs from which microfinancing products and services were very vital on their financial performances. Microfinancing has stimulated economic activities leading to economic growth. In 2020, the unprecedented situation brought about by the COVID-19 pandemic traversed financial sources of businesses not just in the Philippines but also around the globe. Primarily, MSMEs were greatly affected of such crisis that prompted the researcher to evaluate microfinance’s financial tools and in the end, develop programs that will help these MSMEs alleviate financial difficulties during uncertain times. In recognition of the evident role of microfinancing to MSMEs, this paper aimed to examine the level of availment through performance of microfinance’s services by MSMEs. The study applied a quantitative method with sequential and correlational research designs for data collection. About 500 MSMEs operating in Metro Manila participated as survey enterprises in the study. A researcher-made survey questionnaire subjected to validation of professionals and experts in the fields of accountancy, business, finance and/or management was used. The paper applied arithmetic mean, standard deviation, inferential statistics, and correlational analysis as statistical treatment. Findings indicate that there were positive relationships between the level of performance of microfinance products and services as utilized by the enterprises when grouped according to their profile; and the enterprises outperformed almost all of the five (5) indicators of microfinance’s financial tools and services.

This study uses a quantitative approach with the aim of empirically testing and analyzing the effect of financial distress and sales growth on tax avoidance, with institutional ownership as a moderating variable. A quantitative approach was chosen because it is able to provide an objective picture of the relationship between variables through measurable and systematic statistical testing. The population in this study includes all companies classified in the mining sub-sector and listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024, with a total of 67 companies. The sample was determined using purposive sampling based on specific criteria, resulting in 46 companies that met the research requirements. With an observation period of three years, this study produced a total of 102 observations that were analyzed. The analysis method used was unbalanced panel data regression, which allowed researchers to combine time series and cross-section data to provide more comprehensive analysis results. Data processing was carried out using STATA software, with a significance level of 5 percent. The results show that financial difficulties have a negative effect on tax avoidance, indicating that companies in difficult financial conditions tend to avoid tax avoidance practices. Meanwhile, sales growth was not found to have an effect on tax avoidance. Furthermore, institutional ownership was found to weaken the negative relationship between financial difficulties and tax avoidance, but it did not moderate the relationship between sales growth and tax avoidance. Kata Kunci : Penghindaran pajak, kesulitan keuangan, pertumbuhan penjualan, kepemilikan institusional