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Educational attainment as a predictor of poverty and social exclusion: Empirical analysis of Serbian case

Marija Dzunic, Natasa Golubovic, Vesna Jankovic-Milic

This study examines the impact of education on the risk of poverty and social exclusion in a single-country framework. Relying on household and individual level data from the annual EU-SILC survey obtained in Serbia in 2020, we estimate the market and non-market benefits of education in the context of combating poverty and social exclusion in developing countries. Based on a representative sample of the adult population in Serbia, we explore to what extent the risk of poverty and social…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-003 more

Optimization of inventory cost control for SMEs in supply chain transformation: A case study and discussion

Xiaosong Zheng, Yilin Chen

With the continuous transformation of supply chains in various industries in China, the strategic landscape, industrial structure, industry rules, business models, and management logic have all changed dramatically, and the consumer market has become more demanding regarding pre-sales quality and after-sales service. Primarily for distribution companies whose primary business model is “buy and sell products and earn a profit margin,” the supply chain transformation has placed higher demands on…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-002 more

The impact of the effective tax rate change on financial assets of commercial banks: The case of Visegrad group countries

Alena Andrejovska, Jozef Glova, Martina Regaskova, Natalia Slyvkanyc

While many tax professionals have discussed corporate taxation in the banking sector and its effectiveness on bank institutions, investment decisions, bank size, asset structure, or bank rentability, there is little evidence of tax efficiency within V-4 Group. The research on banks and tax rates is mainly based on American data. Few papers solved banking stability and corporate taxes within the European countries. This paper examines effective corporate taxation in the banking sector of the V-4…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-011 more

Effectiveness factors of small and medium-sized enterprises from the perspective of corporate culture: A case study in Slovakia

Silvia Lorincova, Milos Hitka, Jozef Durian, Daniel Rauser

To reach business success, a company can use and manage a lot of seemingly inconspicuous and useful tools. One of them is corporate culture. The purpose of the paper is to define the factors that affect business efficiency from the perspective of corporate culture. The Organizational Culture Assessment Instrument (OCAI) was used. For data analysis, the Beta regression method, inductive statistics, and Tukey’s test were used. Based on the research results, it can be stated that there are…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-009 more

The influence of the COVID-19 pandemic on managerial functions: Theory verified by Delphi method

Marta Noskova, Jiri Kutlak

The aim of the article is to analyse the performance of managerial functions in the context of the COVID-19 pandemic. The first part of the article focuses on a systematic literature review (SLR) aimed at identifying the most frequently researched managerial functions in the context of changes due to the pandemic and the difficulties in performing these functions. A total of 211 articles from the Web of Science database were analysed, 18 of which were relevant to the present research. Based on…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-003 more