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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

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

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