European Scientific Journal (European Scientific Institute)
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Sustainability Accounting and Financial Performance of Commercial Banks in Cameroon
Full text linkThis study empirically examined the effect of sustainability accounting on the financial performance of commercial banks in Cameroon from 2018 to 2023. The study focused on how economic, environmental, and social sustainability accounting dimensions influence key financial indicators (Return on Assets and Net Interest Margin). The study employed an ex post facto research design and purposive sampling to select 10 of 19 commercial banks. Purposive sampling was used to select commercial banks that had complete financial statement data for the six (06) years, ranging from 2018 to 2023, consistently filed their annual reports, embraced sustainability accounting in line with global best practice, and integrated sustainability information into their annual reports. Sustainability accounting indicators were obtained from the Global Reporting Initiative. The economic, environmental, and social dimensions were used as independent variables. They were measured using a scoring index derived from previous studies, while Return on Assets and Net Interest Margin served as the financial performance metrics. Data from the selected banks were obtained from secondary sources (Audited financial statements). The analysis involved panel regression and descriptive analyses using E-Views 2025. Results indicated a significant relationship between sustainability accounting dimensions and Return on Assets and Net Interest Margin. The findings suggest that the economic, environmental, and social sustainability accounting dimensions have a notable impact on the Return on Assets and Net Interest Margin of commercial banks in Cameroon. The study recommends that commercial banks in Cameroon should formally integrate economic frameworks into their accounting and reporting systems to monitor their sustainability impact and financial performance continuously
Georgia's Path to Europe: A Corpus-Assisted Discourse Study of Presidential and Prime-Ministerial Speeches
Full text link Social and political phenomena come into existence through a discursive dimension. The linguistic construction of reality is pervasive and plays a predetermining role in shaping social and political environment. The present study applies the framework of Corpus-Assisted Discourse Studies (CADS) to explore how Georgia’s two political figures – former President Salome Zourabichvili and former Prime Minister Irakli Garibashvili – discursively represent Georgia’s path toward European Union accession. The research examines 97 speeches (69 presidential/28 prime-ministerial) delivered between March 2022 and December 2023, totaling 64,321 and 29,559 tokens, respectively. Quantitative analyses were conducted using #LancsBox ® to identify keyword frequencies, collocates, and statistically significant differences, while Wmatrix5 ® was employed for semantic-domain and stance-related analysis. The findings reveal that both politicians tend to frame Georgia’s European trajectory through recurring metaphors of journey and family, yet their linguistic emphases diverge: Salome Zourabichvili’s discourse stresses European values, moral obligation, and collective unity, whereas the Prime Minister foregrounds national sovereignty, economic progress, and pragmatic governance. Despite differing communicative styles, both leaders converge in portraying EU integration as Georgia’s shared national destiny
Self-Sovereign Identity Architecture for National Use with Wallet Proofs Zero-Knowledge and the VWR Framework
Full text linkNational identity must deliver fast, fair decisions without exposing personal data. This article advances a Self-Sovereign Identity (SSI) architecture, reinforced by a Verify-Without-Reveal (VWR) framework, to achieve that goal at national scale. SSI places credentials in a citizen wallet and enables selective disclosure and zero-knowledge proofs, so services can verify attributes without seeing underlying records. VWR adds the policy and accountability spine: yes/no attribute APIs for holder-absent cases, purpose-bound and zero-trust enforcement on every call, and an immutable audit layer on a permissioned ledger. The study synthesises current standards and leading implementations in Europe and worldwide and formulates a deployable blueprint with clear roles, consent and lawful-override flows, per-agency pseudonyms, and regulator and citizen visibility. It details reference APIs, wallet and verifier user experience, and performance targets compatible with national workloads. Privacy-preserving AI strengthens biometric liveness, fraud detection, and anomaly response without centralising sensitive data. The framework aligns with GDPR data minimisation and purpose limitation, supports the European Digital Identity Wallet, and meets high-risk AI governance requirements. Results show how SSI proofs and VWR controls reduce unconsented disclosure and cross-agency browsing, while keeping latency low and interoperability high. The contribution is both conceptual and operational: a phased migration path that turns verify-without-reveal into the default mode for government and regulated services, improving security, inclusion, and public trust
Analyse des Défis de la Gestion des Déchets Solides Ménagers (DSM) à Brazzaville : Problématiques et Solutions Durables
Full text linkLa gestion des déchets solides ménagers (DSM) à Brazzaville représente un défi sanitaire et environnemental. Cette étude menée entre octobre 2024 et janvier 2025, analyse les pratiques actuelles à partir d’une enquête auprès de 90 ménages répartis dans les neuf arrondissements de Brazzaville. La production varie de 899,04 kg/jour dans le quartier Marché Total (Bacongo) à 59 880,8 kg/jour à Ngambio (Mfilou), avec une dominance des déchets organiques (35,71 % à 45 %) et plastiques (26,92 % à 42 %). La gestion repose sur des pratiques informelles, avec jusqu’à 80 % de décharges sauvages et 41,18 % de brûlage. Le manque d’infrastructures et de coordination entrave une gestion efficace. Seul le site de Lifoula dispose d’un enfouissement sanitaire, mais sans tri ni valorisation. L’étude recommande des solutions durables, telles que le compostage et le recyclage, accompagnées d’une gouvernance améliorée.
The management of household solid waste (MSW) in Brazzaville represents a health and environmental challenge. This study, conducted between October 2024 and January 2025, analyzes current practices based on a survey of 90 households in Brazzaville's nine arrondissements. Production varies from 899.04 kg/day in the Marché Total district (Bacongo) to 59,880.8 kg/day in Ngambio (Mfilou), with a predominance of organic waste (35.71% to 45%) and plastic (26.92% to 42%). Management is based on informal practices, with up to 80% of waste dumped illegally and 41.18% burned. Lack of infrastructure and coordination hampers effective management. Only the Lifoula site has a sanitary landfill, but neither sorting nor recovery is available. The study recommends sustainable solutions, such as composting and recycling, accompanied by improved governance
The Rising Tendency of Migration Among the Young Generation and its Impact on the Bangladeshi Economy
Full text linkThis study examines the rising tendency of migration among university students in Bangladesh and its economic implications, with a focus on the interplay between push-pull factors, financial feasibility, and government policy perception. Utilizing a sample of 250 students from both public and private universities, data were analyzed through Structural Equation Modeling (SEM) to assess the determinants of migration intention and the associated economic impacts. The results reveal that both push factors (e.g., political instability, limited career opportunities) and pull factors (e.g., better education opportunities, economic stability abroad) significantly influence migration intentions. However, the pull factors were found to have a stronger effect, indicating a shift towards migration as a proactive strategy rather than a reactive one. Financial feasibility emerged as a key mediator, highlighting the role of economic preparedness in translating migration intentions into action. Despite government policies aimed at supporting migration, the study found that policy perception did not significantly moderate the relationship between financial feasibility and migration intention, suggesting a gap in policy communication and trust. The perceived economic impact of migration was negative, with students acknowledging the risks of brain drain and its implications for Bangladesh’s economy. The study concludes with recommendations for policy reforms that could reduce push factors, improve financial support, and encourage brain circulation rather than brain drain, to leverage migration for national development
Challenges of Implementing Agile Methodology in the Jordanian Banking Sector
Full text linkTraditional banking operations must change because financial industry dynamics and customer demands have started to transform the market. Financial institutions use Agile methods which were created for software development to increase operational efficiency while boosting customer satisfaction levels. Jordanian banks face various obstacles in Agile implementation which stem from banking employees' resistance to change and from regulatory requirements and legacy system integration complexities as well as low Agile skill levels within banking organizations. Decision-making patterns that enforce hierarchy act as an obstacle to the implementation process. This research combines interviews of banking experts and surveys to study Agile implementation in Jordanian banks through a mixed-methods approach. The study identifies important barriers that lead to proposed solutions including professional training for selected positions as well as top-level executive backing and stepwise rollouts. The solutions to these problems will enable Jordanian banks to gain agility and competitiveness as well as innovation potential. The study advances knowledge about Agile adoption in literature while presenting usable recommendations for financial institutions. Survey results show resistance to change was the highest barrier at 75% of Jordanian banking employees, then followed by insufficient training as the highest issue at 50%. Moreover, 45% of the participants struggled to implement Agile with existing banking systems. These remarks highlight formal Agile transformation approaches, including specialized training programs and executive-level sponsorship
Influence des Doses de Roche Phosphatée et/ou de Superphosphate Triple sur les Rendements du Riz de Bas-Fonds Affectés par l'Acidité dans le Centre-Ouest de la Côte d'Ivoire
Full text linkLes sols des zones tropicales subissent une baisse de productivité en partie due à leur acidification. La conséquence en est une fixation du phosphore dans le sol non disponible pour la plante. Pour remédier durablement à cette contrainte, l’utilisation de roche phosphatée naturelle d’amendements a été entreprise pour aboutir à une solution viable et durable. Ainsi, différentes formulations d’amendements phosphatés ont été développées, combinant la roche phosphatée (RP) et/ou le SuperPhosphate Triple (SPT). Cette étude a pour objectif d’évaluer l’impact de ces formulations sur le rendement du riz dans des bas-fonds acides de la région Centre-Ouest de la Côte d’Ivoire. Huit (8) formulations d'amendements, composées de RP et de SPT, ont été testées sur cinq parcelles durant trois années de culture consécutives, chaque parcelle étant considérée comme une répétition. Les résultats ont montré que l'application d'amendements phosphatés a significativement amélioré les rendements en grains et en paille de riz (de 4,28 à 7,62 t/ha) comparativement aux parcelles non amendées (de 2,51 à 3,38 t/ha). Les traitements avec plus de 60% de RP ont donné les meilleurs résultats (de 5,61 à 7,62 t/ha), et en particulier la formulation 40% RP + 60% SPT (T4) s’est révélée la plus efficace, indépendamment des composantes de rendement. L’utilisation de la RP se révèle être une stratégie agronomique viable et durable pour améliorer la productivité des systèmes rizicoles, tout en minimisant les pertes de phosphore et en assurant une fertilité à long terme.
Soils in tropical zones are experiencing a decline in productivity, partly due to acidification. This leads to phosphorus fixation in the soil, making it unavailable to plants. To address this constraint in the long term, the use of natural phosphate rock as a soil amendment has been explored to provide a viable and sustainable solution. Various phosphate amendment formulations have been developed, combining phosphate rock (PR) and/or triple superphosphate (TSP). This paper focuses on evaluating the impact of these formulations on rice yields in acidic lowland soils in the Central-West region of Côte d'Ivoire. Eight (8) amendment formulations, composed of PR and TSP,
were tested on five plots over three consecutive growing seasons, with each plot considered a replicate. The results showed that the application of phosphate amendments significantly improved rice grain and straw yields (ranging from 4.28 to 7.62 t/ha) compared to unamended plots (ranging from 2.51 to 3.38 t/ha). Treatments containing more than 60% RP produced the best results (ranging from 5.61 to 7.62 t/ha), with the 40% RP + 60% TSP (T4) formulation proving to be the most effective, regardless of yield components. The use of PR appears to be a viable and sustainable agronomic strategy for improving the productivity of rice-growing systems while minimizing phosphorus losses and ensuring long-term soil fertility
Les perceptions des enseignants au sujet de la situation déclenchante en Sciences de la Vie et de la Terre (SVT) au Maroc
Full text linkDans cette recherche nous visons explorer les perceptions des enseignants marocains en Sciences de la Vie et de la Terre (SVT) concernant les situations déclenchantes et leur utilisation dans leur pratique pédagogique. À travers un questionnaire administré à 138 enseignants des Sciences de la Vie et de la Terre. Les résultats montrent que les situations déclenchantes sont principalement perçues comme des outils pour amorcer l'apprentissage et susciter le questionnement, mais leur mise en œuvre est entravée par des difficultés liées à la gestion du temps, à la planification et à la compréhension de leur intérêt didactique. Bien que la majorité des enseignants adhèrent aux courants constructivistes et socioconstructivistes, des divergences persistent dans la manière dont ils définissent et utilisent ces situations. L'étude souligne la nécessité d'une formation continue pour les enseignants afin d'optimiser l'utilisation des situations déclenchantes et de mieux intégrer ces méthodes dans une séquence d'apprentissage plus large, incluant la structuration et l'évaluation des connaissances.
In this research, we aim to explore the perceptions of Moroccan teachers in Life and Earth Sciences (SVT) regarding triggering situations and their use in their teaching practice. A questionnaire was administered to 138 teachers of Life and Earth Sciences. The results show that triggering situations are mainly perceived as tools to initiate learning and provoke questioning, but their implementation is hampered by difficulties related to time management, planning, and understanding their didactic interest. Although the majority of teachers adhere to constructivist and socio-constructivist currents, divergences persist in the way they define and use these situations. The study highlights the need for continuous training for teachers in order to optimize the use of triggering situations and to better integrate these methods into a broader learning sequence, including the structuring and assessment of knowledge
Natural sciences in early childhood: Teaching magnetism to preschool children using Information and Communication Technology
Full text linkThe aim of this publication is to report and approach the field of science in preschool age. More specifically, through the field of natural sciences, the approach of the concept of magnetism, the properties and types of magnets was chosen based on the interest of children. The realization of the educational process started with a set of planned activities undertaken by the educator and then the use of communication and information technologies was integrated, with a series of educational software and tools used by the children. The creation of an improvised story, a fairy tale scenario was the springboard for the realization of the respective activities and then through the use of Information and Communication Technology (ICT), an attempt is made to verify the aforementioned knowledge about magnetism and magnets. The use of the above technological tools and software is a decisive factor both for the repetition of the knowledge already acquired and for the use of new technological tools that will provide a challenge for the development of the pedagogical process