This study aims to develop a robust prioritization model for municipal projects in the Holy Metropolitan Municipality (Makkah) to address the challenges of aligning short-term and long-term objectives. The research explores How multi-criteria decision-making (MCDM) techniques can prioritize municipal projects effectively while ensuring alignment with strategic goals and local needs. The methodology employs the analytic hierarchy process (AHP) and exploratory factor analysis (EFA) to ensure methodological rigor and data adequacy. Data were collected from key stakeholders, including municipal planners and community representatives, to enhance transparency and reliability. The model’s validity was assessed through latent factor analysis, confirming the relevance of identified criteria and factors. Results indicate that flood prevention projects are the highest priority (0.4246), followed by road projects (0.3532), park construction (0.1026), utility projects (0.0776), and digital transformation (0.0416). The study highlights that certain factors are critical for evaluating and prioritizing municipal projects. “Capacity and Demand” emerged as the most influential factor (0.5643), followed by “Strategic Alignment” (0.2013), “Project Interdependence” (0.1088), “Increasing Investment” (0.0950), and “Risk” (0.0306). These findings are significant as they offer a structured, data-driven approach to decision-making aligned with Saudi Vision 2030. The proposed model optimizes resource allocation and project selection, representing a pioneering effort to develop the first prioritization framework specifically tailored to Makkah’s unique municipal needs. Notably, this is the first study to establish a prioritization method specifically for Makkah’s municipal projects, providing valuable contributions to the field.

The carbon footprint, which measures greenhouse gas emissions, is a good environmental indicator for choosing the best sustainable mode of transportation. The available emission factors depend heavily on the calculation methodology and are hardly comparable. The minimum and maximum scenarios are one way of making the results comparable. The best sustainable passenger transport modes between Rijeka and Split were investigated and compared by calculating the minimum and maximum available emission factors. The study aims to select the best sustainable mode of transport on the chosen route and to support the decision-making process regarding the electrification of the Lika railroad, which partially connects the two cities. In the minimum scenario, ferry transport without vehicles was the best choice when the transportation time factor was not relevant, and electric rail transport when it was. In the maximum scenario, the electric train and the ferry with vehicles were equally good choices. Road transportation between cities was not competitive at all. The comparison of the carbon footprint based on minimum and maximum scenarios gives a clear insight into the ratio of greenhouse gas emissions from vehicles in passenger transport. It supports the electrification of the Lika railroad as the best sustainable transport solution on the route studied.

This study employs a mixed-methods approach to explore the financial ramifications and perceived hurdles of adopting international accounting guidelines on asset value reduction in small and medium-sized enterprises (SMEs) in Barranquilla, Colombia, over a recent multi-year timeframe. Through scrutiny of fiscal data and thorough dialogues with SME leaders and finance professionals, the investigation unveils significant industry-specific variations in the monetary impact of embracing these global standards. Manufacturing SMEs are found to shoulder a weightier burden compared to their counterparts in the service sector. The research underscores the pivotal role of perceived standard intricacy in molding the financial outcomes for SMEs, even when accounting for factors such as acquaintance with the guidelines and professional tenure. These discoveries augment our comprehension of global accounting standard adoption in emerging economies and accentuate the necessity for bespoke support mechanisms to assist SMEs in traversing the complexities of implementing these international norms. The insights gleaned from this inquiry can guide policymakers and accounting authorities in crafting sector-specific directives and resources. Such targeted assistance can aid SMEs in harmonizing with worldwide accounting practices while curtailing potential adverse effects on their fiscal performance.

Fujian Tubao, a defensive residential structure predominantly found in central Fujian, represents a significant cultural heritage of the region. However, with the rapid urbanization underway, Fujian Tubao faces the threat of extinction, presenting severe challenges to its survival and development. Identifying a sustainable development path for Fujian Tubao is crucial for preserving regional culture. This study uses Fuxing Bao, a quintessential example of Fujian Tubao, as a case study to explore conservation methods based on adaptive reuse. Through field surveys, questionnaires, in-depth interviews, and case studies, we analyze the historical background of the building, focusing on the current physical and social environment of Fuxing Bao. Our findings indicate that the current state of preservation of Fuxing Bao can meet the requirements for adaptive reuse. By integrating results from surveys and interviews with local villagers, we propose sustainable development strategies and conservation methods. This research offers a sustainable development model for Fujian Tubao and other traditional regional dwellings. By adopting an adaptive reuse perspective, it aims to better address the conflict between modern living and traditional architectural preservation, ensuring that these architectural spaces are properly protected and continue to play a unique role in contemporary society.

Regardless of the importance of accreditation and the role faculty play in a such process, not much attention was given to those in dental colleges This study aimed to explore faculty perceptions of accreditation in the College of Dental Medicine and its impact, the challenges that hinder their involvement in accreditation, and countermeasures to mitigate these barriers using a convergent mixed methods approach. The interviewees were faculty who hold administrative positions (purposeful sample). The remaining faculty were invited for the survey using convenience sampling. Quantitative data were analyzed by Mann-Whitney and Kruskal-Wallis tests at 0.05 significance. A consensus was achieved on the positive impact of accreditation with an emphasis on the collective responsibility of faculty for the entire process. Yet their involvement was not duly recognized in teaching load, promotion, and incentives. Quality Improvement and Sustainability Tools and Benchmarking were identified as common themes for the value of accreditation to institutions and faculty. Global ranking and credibility as well as seamless service were key themes for institutional accreditation, while education tools and guidance or unifying tools were central themes for faculty. Regarding the challenges, five themes were recognized: Lack of Resources, Rigorous Process, Communication Lapse, Overwhelming Workload, and Leadership Style and Working Environment. To mitigate these challenges, Providing Enough Resources and Leadership Style and Working Environment were the identified themes. This research endeavors to achieve a better understanding of faculty perceptions to ease a process that requires commitment, resources, and readiness to change.

This study aims to evaluate theories and ideas about social values and determine the high quality of virtues that potentially change social practices, thinking, self-awareness, and behavior of the individual and society. The relevance of the study of value components is determined by the fact that such values as “spirituality and morality”, “responsibility”, “justice”, “rationality”, and “security” are capable of capturing the greatest value of many interests, which allows for the integration of society. An experimental study was conducted using sociological research methods based on developed questionnaires with questions touching on the parameters of sustainable development of society, determining the high quality of virtues and behavior of the individual and society. The study was conducted from May to June 2023 (N = 1387). Based on Demoethical values, special attention is paid to global problems related to climate change and inefficient use of energy and water resources, thereby achieving the Sustainable Development Goals. As a result of the study, Demoethical values are revealed in interaction with the economic components of demography, democracy, and demoeconomics as a tool for social transformation, as they shape the harmonious vision of the world, human behavior, decisions, and relationships with other people.