The banking sector is a pillar of the world’s economic fabric and is today facing a major revolution due to the demands of sustainable development objectives and the evolution of sustainable finance tools. This article analyses the impact of green credit on commercial banks’ performance based on data from 10 commercial banks in China between 2012 and 2022. The study found that in the short term, the implementation of green credit has a positive effect on the income level of commercial banks’ intermediate activities and a moderating effect on their return on total assets and non-performing loan ratio.

The selection of a suitable place for an activity is an important decision made for a project, which requires assessing it from different points of view. Educational use is one of the most complicated and substantial uses in urban space that requires precise and logical attention to its location and neighborhood with similar and consistent uses. Faculties of universities are educational spaces that should be protected against physical and moral damage to create a healthy educational environment. To do this, it is necessary to find and assess the factors affecting the location of educational spaces. The extant study aimed at finding and assessing the factors affecting the location of educational spaces to locate art and architecture schools or faculties in 4 important universities. The present study is applied developmental research in terms of nature and descriptive-analytical in terms of method. This study used the AHP (Analytical Hierarchy Process) weighing and controlled the prioritization through the TOPSIS (Technique for Order Preference by Similarity) technique in the methodology phase. Since there was no criterion and metric for these centers, six were chosen as the primary metrics after reviewing the relevant theoretical foundations, early investigations, and collecting effective data. Finally, the results indicated the most important factors of vehicular or roadway access, pedestrian access, slope, parking, adjacency, neighborhood, and area. Among the mentioned factors, pedestrian access (w: 0.4231) had the highest weight and was the priority in the location of architecture faculty in studied campuses and areas inside the universities.

Today urban development lacks ecological foundations in many cities of Turkey. The purpose of this study is to reveal the relationship between urban green spaces and ecological zones in the sample of Aksaray/Turkey. In this study, a study design has been created to improve the urban ecological infrastructure and to associate the green space network with the ecological zones. This design is divided into four parts as data processing, landscape pattern of urban green spaces, analysis of the spatial boundaries of urban natural ecological zones, and determination of the importance of spatial regions by overlaying two different stratified analyses. This study proposes a methodological framework that can be integrated into efforts to identify ecological zones to increase the sustainability of urban ecology and green space quality. One potential limitation of the proposed methodology can be the lack of consensus and enthusiasm among the administrative actors regarding the issue. Therefore, it is recommended that the administrative bodies should be correctly informed by the relevant scholars and practitioners who are working on the subject.

In the agricultural sector of Huila, particularly among SMEs in coffee, cocoa, fish, and rice subsectors, the transition to the International Financial Reporting Standards (IFRS) is paramount yet challenging. This research aims to offer management guidelines to support Huila’s agricultural SMEs in their IFRS transition, underpinning the region’s aspirations for financial standardization and economic advancement. Utilizing a mixed-methods managerial approach, data was gathered from 13 representative companies using validated questionnaires, interviews, and analyzed with SPSS and ATLAS.ti. Results indicate that while there is evident progress in IFRS adoption, 12 out of 13 firms adopted IFRS, with rice leading in terms of adoption duration. While 77% found IFRS useful for financial statements, half reported insufficient staff training. The transition highlighted challenges, including asset recognition and valuation, and emphasized enhancing institutional support and IFRS training. Interviews revealed managerial commitment and expertise as significant factors. Recommendations for successful implementation include leadership involvement, continuous professional development, anticipating costs, clear accounting policies, and meticulous record-keeping. The study concludes that adopting IFRS enhances financial reporting quality, urging entities to converge their reporting practices without hesitation for improved comparability, relevance, and reliability in their financial disclosures.

Taking Xinjiang Agricultural University as an example, based on Rain Classroom and Dingding platform, the linear algebra course changes the current situation of "emphasizing theory and ignoring application" in traditional mathematics classrooms, adding applied teaching cases with the background of industry and agriculture, using online and offline The blended teaching mode, through inquiry-based and case-based teaching methods and students' autonomous learning and discussion methods, develops from a teaching mode focusing on "teaching" to focusing on "learning". The teaching mode has been comprehensively reformed, and satisfactory results have been achieved.