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This study investigates the primary factors driving sustainable performance in financial institutions, focusing on the effect of social and environmental aspects of a balanced scorecard on the performance of financial institutions in Ethiopia. It also examines how management commitment moderates the relationship between these social and environmental dimensions and institutional performance. The research adopts a descriptive and explanatory design, utilizing proportional stratified sampling followed by systematic random sampling. From a population of 4990, a sample of 480 was determined using Daniel Soper's formula for structural equation modeling, accounting for an expected effect size of 0.23, a statistical power level of 0.95, and a probability level of.05. Data analysis involved descriptive statistics, covariance‐based structural equation modeling, and the interaction‐term method for moderation. Findings indicate a significant positive relationship between the social and environmental dimensions of the balanced scorecard and the performance of Ethiopian financial institutions. Additionally, management commitment significantly enhances this relationship. The study confirms that incorporating social and environmental metrics into the balanced scorecard positively impacts financial institution performance, emphasizing the importance of sustainability in performance measurement frameworks. This research underscores the practical implications of integrating sustainability metrics and management commitment in enhancing institutional performance. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Curriculum & Teaching Methodology / Maǧallaẗ al-Manāhiǧ wa-Turūq al-Tadrīs is the property of Arab Journal of Sciences & Research Publishing (AJSRP) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The study aimed to develop an effective methodology that allows for an actual assessment of the sustainable development of rural areas in the realities of the modern economy. To achieve the goal of the research, a multi-stage multi-country research project was developed and implemented, tested on the example of rural areas of Serbia, Hungary, and the Russian Federation. The informational basis of the study was the primary information obtained as a result of the field phase of research. The proposed methodology is based on a combination of general scientific and specialized knowledge acquisition methods, including correlation and structural analysis, as well as graphical data representation. The outcome of the research is an author-developed methodology for assessing sustainable development in rural areas, which does not require specialized software and enables monitoring studies of sustainable development at the municipal level. The results of this study will enable municipal and government specialists to objectively evaluate the dynamics of rural area development to ensure their sustainable development in line with the United Nations' Sustainable Development Goals. Additionally, the findings of this research can be valuable to academic researchers, including the formation of prospective directions for future studies. [ABSTRACT FROM AUTHOR]

The present study aims to propose a model for assessing the quality of the internal control structure of companies listed on the Tehran Stock Exchange. To achieve this goal, a set of indicators and components of the internal control structure were identified through a review of the theoretical foundations and research background, as well as interviews with experts and specialists in the relevant field. Then, using the fuzzy Delphi process and model validation with the binomial test, quality measurement indicators for the internal control structure were identified. The sample consisted of 36 managers and university professors specializing in internal controls. According to the study, the quality of the internal control structure was classified into three environmental, structural-executive, and results dimensions. The environmental dimension includes three components: the cultural, social, and economic environment of the company's activity location, the legal, political, and economic structure governing the company, and the general structure of the company, with twenty indicators. The structural-executive dimension includes four components: the board of directors structure, specialized committees of the board of directors, senior management structure, and internal supervisory structure, with fifty-eight indicators. The results dimension includes five components: internal control assessment report, independent auditor report, compliance with laws and regulations by the company, company's tax and insurance structure, and transparency and quality of reporting - fairness and justice in the company, with thirty-three indicators

Copyright of Pedagogía Profesional is the property of Universidad de Ciencias Pedagogicas "Enrique Jose Varona" Facultad de Ciencias Tecnicas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The environmental dimension of sustainable development was one of the topics that attracted the attention of scholars in the field of international relations, in light of the increasing modern ecological problems and crises that cross national borders, which stand as a major obstacle to achieving sustainable development for countries and societies. Environmental justice, and referred to the unequal distribution of environmental risks, and employed concepts, such as environmental injustice, and environmental security, as well as its normative vision of issues of sustainable development and modernity. [ABSTRACT FROM AUTHOR]

Copyright of Revista Horizontes Pedagógicos is the property of Corporacion Universitaria Iberoamericana, Facultad Ciencias de la Educacion and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This paper presents findings from an analysis of 4th grade science textbooks used in the United Arab Emirates schools, using an analytical descriptive approach to examine their content in light of the sustainable development goals. The results reveal that the environmental dimension of sustainable development (SD) was the most frequently reflected upon in the textbooks, with an occurrence of 18.5%, followed by the economic dimension (11.7%) and the social dimension (4.9%). While the distribution of sustainability themes varied across the textbooks, all four textbooks included references to SD. However, the researchers find that the distribution of these themes was not even, with some themes being absent in some textbooks while being extensively presented in others. These findings suggest that while sustainability is present in 4th grade science textbooks, there is room for improvement in ensuring that all three dimensions of SD are adequately covered in these materials. [ABSTRACT FROM AUTHOR]