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Current issue

A comparative analysis of multivariate approaches for data analysis in management sciences

Rizwan Raheem Ahmed, Dalia Streimikiene, Justas Streimikis, Indre Siksnelyte-Butkiene

The researchers use the SEM-based multivariate approach to analyze the data in different fields, including management sciences and economics. Partial least square structural equation modeling (PLS-SEM) and covariance-based structural equation modeling (CB-SEM) are powerful data analysis techniques. This paper aims to compare both models, their efficiencies and deficiencies, methodologies, procedures, and how to employ the models. The outcomes of this paper exhibited that the PLS-SEM is a…

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

The nexus of a regional competitiveness and economic resilience: The evidence-based on V4+4 NUTS 2 regions

Ondrej Svoboda, Lukas Melecky, Michaela Stanickova

Economies have always been prone to economic downturns, industry shocks, currency crises, and the current COVID-19 epidemic crises, destabilising a region’s economic growth trajectory and pattern. By re-establishing economic ties both inside and outside regions, regional economies that have been disturbed by a shock may transition to a new growth trajectory. We examined the idea of competitiveness and resilience in a regional development context to answer why one region is more susceptible to…

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

Exploring the relationship between usage of social networking sites, cyberbullying and academic performance: Evidence from the higher education sector of Saudi Arabia

Samma Faiz Rasool, Hamid Raza, Vaclav Zubr, Muhammad Zaheer Asghar, Razia Sultana

The aim of this study is to investigate the relationship between the use of social networking sites (SNS), cyberbullying (CB) and academic performance (AP). Firstly, we investigate the direct relationship between the use of social networking sites (Instagram, Facebook and TikTok) and academic performance. Secondly, the relationship between the use of social networking sites (Instagram, Facebook and TikTok) and cyberbullying is explored. Thirdly, linkages between cyberbullying and academic…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-005 more

Examining climate change awareness and climate-friendly activities of urban residents: A case study in Košice

Veronika Toth, Miriam Sebova

As the impact of climate change begins to be felt all around the world, the vulnerability of urban areas due to their population density, high concentration of economic activities and the altered characteristics of the physical environment is becoming increasingly apparent. As a result, cities will play a crucial role in tackling climate change by fostering mitigation activities and managing and coordinating the adaptation process. Research has shown that engagement and awareness among citizens…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-002 more

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

Determinants of the impact of ESG policy and corporate governance on employee rights

Chiao-Ming Li, Joe-Ming Lee

To comply with international development trends in recent years, Taiwanese government agencies have formulated environmental, social, and governance (ESG) legal policies and strengthened publicity for listed firms to prepare sustainability reports. Government agencies are trying to use ESG legal policies to gradually guide firms to take environmental, social, and governance measures and move toward sustainable operations. However, employee rights were easier for firms to ignore in the past, so…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-007 more

The impact of environmental, social and governance policies on companies’ financial and economic performance: A comprehensive approach and new empirical evidence

Gratiela Georgiana Noja, Bianca Raluca Baditoiu, Alexandru Buglea, Valentin Partenie Munteanu, Diana Corina Gligor Cimpoieru

In the last decade, the use of integrated reports (IR) comprising information on non-financial indicators from the environment, social, and governance (ESG) category has increased in time. Companies are now focusing not only on financial reporting but are notably including non-financial issues in their public reports. In doing so, they seek to align activities with the expectations of their stakeholders and the society in which they operate, as well as with various regulations, which are…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-008 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

DuPont analysis among European dentistry companies to measure the impact of the COVID-19 pandemic

Tomas Heryan, Karin Gajdova

Although health economics belongs to the highly respected economic disciplines within the research literature, there is a considerable gap related to the investigation of dentistry in particular, even after the global pandemic of COVID-19 disease. Fundamentally, the DuPont framework is a well-known complex analysis to evaluate companies from the point of view of financial performance. The investigation of the return on equity as a relation between the return on assets and the equity multiplier,…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-010 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