Early Access

Digital payments as an indicator of financial inclusion in Euro Area countries

Tamara Petrikova, Kristina Kocisova

The process of digitisation in the financial sector is developing through the systematic introduction of computer systems, the establishment of Internet connectivity and the use and ownership of various information and communication devices. Information and communication technologies can increase the desired degree of financial inclusion in a country by increasing the availability of various financial services. This study examines the individual attributes that can affect financial inclusion in…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-004 more

Navigating urban logistics challenges: An optimized approach to parcel distribution in the Prague city center

Jakub Andar, Katerina Huskova, Jakub Dyntar

In this paper, we focus on metropolitan transport logistics that has always been difficult due to the need to transport goods through a complex urban infrastructure, heavy traffic, and dense populations. The goal of this paper is to describe a micro hub location in the neighborhood of the historic center of the city of Prague, the Czech Republic in a situation where the municipalities consider prohibiting the entry of trucks with combustion engines that currently provide cargo transportation…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-005 more

Utilization of time-driven activity-based costing and process simulation in cost management of organization

Michal Halaska, Roman Sperka

The deployment of information and communication technologies in organizations is on the rise. Many organizations consider the application of technologies to be a crucial key to improve their processes. However, traditional costing systems are not suitable for cost estimation of business processes due to the use of volume-based cost drivers, which are often not adequate for the structure of today’s organizations. In this research, we present an overview of how the TDABC (time-driven activity…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-007 more

Navigating the Industry 4.0 frontier: Unveiling perceived risk and cost moderators in technology adoption

Luay Jum’a, Dina Alkhodary

The advent of Industry 4.0 (I4.0) brought about significant transformations within the realm of business management. Industries are increasingly adopting innovative practices and implementing smart supply chain operations through the adoption of I4.0 technologies. Therefore, this study aims to investigate the factors that influence the adoption of I4.0 in supply chain operations. To accomplish this, an extended unified theory of acceptance and use of technology (UTAUT) model was applied, with…

DOI (& full text): doi.org/10.15240/tul/001/2024-5-006 more