This paper aims to investigate the determinants of performance for insurance companies in Tunisia from 2004 to 2017. Namely, we consider three dimensions of determinants; those related to firms’ microenvironment, macroenvironment and meso or industry environment. The performance of insurance companies is measured using three criteria: Return On Assets (ROA), Return On Equity (ROE), and Combined Ratio. The independent variables are categorized into three groups: microeconomic variables (Firm Size, Financial leverage, Capital management risk, Volume of capital, and Age of the firm), meso-economic variables (Concentration ratio and Insurance Sector Size), and macroeconomic variables (Inflation, Unemployment, and Population Growth). The General Least Squares (GLS) regression technique is employed for the analysis. The study reveals that the financial performance of Tunisian insurance companies is positively influenced by firm size, capital amount, and risk capital management. On the other hand, it is negatively influenced by leverage level, industry size, concentration index, inflation, and unemployment. In terms of technical performance, the capital amount of the firm, industry size, age of the firm, and population growth have a positive impact. However, firm size, leverage, concentration index, and risk capital management negatively affect technical performance. This paper contributes to the existing literature by examining the determinants of performance specifically for insurance companies in Tunisia. Besides the classical proxies of performance, this paper has the originality of using the technical performance which is the most suitable for the case of Insurance companies.

The interest in using project management office (PMO) services in organizations to manage their construction projects is growing in light of rising economic, technological, and social developments based on their ability to achieve organizational goals while avoiding risks. Accordingly, organizations use PMO services to manage their technical and financial project issues to periodically evaluate PMO performance and services in a scientific, practical, and measurable way to ensure successful project path via PMO. Therefore, this research aims to develop a performance evaluation system that enables organizations to follow up and evaluate the PMO performance to ensure that PMO manages the organizations’ expectations and goals successfully according to certain quality, scope, and cost. The study builds on significant findings in PMO competence indexes as evaluation matrix, which includes five basic categories with 136 indexes covering the project life cycle. The matrix was developed based on literature analysis and supplemented with experts’ interviews in construction management. The developed robust competency-based index (RCI) for directive PMO supports the organizations to conduct client satisfaction, correction, or partial/total change of the PMO’s competence flow within five construction project life cycle and process, i.e. governance, portfolio, information, execution, and contract issues.

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.

Sustainability has become a generalized concern for society, specifically businesses, governments, and academia. In the specific case of universities, sustainability has been approached from different perspectives, some viewing it from environmental practices, management initiatives, operational criteria, green buildings, and even education for sustainable development. This research focuses on sustainability as a managerial practice and investigates how it affects the performance of five private universities in Medellin, Colombia. For this purpose, a literature review using a mixed sequential approach, including bibliometric and content analysis, was initially conducted. In the s second phase, more than 5000 responses from students, professors, and employees of the five mentioned private universities were collected. A previously validated instrument for both sustainability and performance was applied in the quantitative phase, and a novel dimensionality of the constructs was proposed by conducting an exploratory factor analysis using the SPSS software. Results were then processed through a structural equation analysis with the Smart PLS software. The impact of sustainability on university performance is verified, making some managerial recommendations.

Protecting the environment and the Earth's natural resources is one of the most important tasks for modern societies, economies, and countries. Changes in the environment have made climate protection a key task of state policy implemented at the local, national, and international. They also have caused such negative social manifestations as environmental radicalism and terrorism. The purpose of this paper was to analyze the capacity of state institutions to prevent environmental terrorism and radicalism, particularly in the Russian context, by identifying and prioritizing key challenges and countermeasures. A mixed-methods approach was adopted, involving both qualitative and quantitative analyses. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, a total of 35 articles and reviews were selected to provide a foundation for understanding eco-terrorism trends. Additionally, an expert survey was conducted with 44 qualified participants to rank problems and recommended actions. The Kendall concordance coefficient was used to assess the consistency of expert opinions. The authors conclude that low environmental awareness and insufficient cooperation between state institutions and environmental organizations are the most significant challenges in preventing eco-terrorism. To adequately and competently prevent environmental terrorism and radicalism in society, the prevention system must be based on clear and thoughtful actions by state institutions.

Culture is a cohesive system of values, meanings, and behaviors. This study follows Hofstede’s framework of cultural dimensions, which is widely studied in different contexts. Although culture is a subject of extensive research, few recent studies evaluate culture between countries. This study analyzed the cultural dimensions identified in two Latin American countries: Colombia and Chile. In addition, it evaluated differences in both countries by sex. The study was conducted with 382 workers from Chile and 617 from Colombia. Significant differences were found between Colombia and Chile in power distance, paternalism, and masculinity-femininity. This exploratory study may contribute to discussing the role of culture and sex in organizations operating in different countries.