Promoting the coordinated development of new agricultural business entities and small farmers is an important way to realize rural revitalization. It is undoubtedly of great significance to clarify the impact and its mechanism of new agricultural bus...
This study examines on the association between the accountability and economic performance of Portuguese hospital entities after the entry into force of the new Public Accounting Standards, taking into account stakeholder theory, legitimacy theory, a...
The Covid-19 induced economic crisis has significantly affected almost all businesses from nearly every sector, causing severe financial problems, lack of cash assets, and decrease of revenues. In this context, the economic entities were forced to lo...
The risk of corporate financial distress negatively affects the operation of the enterprise itself and can change the financial performance of all other partners that come into close or wider contact. To identify these risks, business entities use ea...
The article aims to present how the COVID-19 pandemic lockdown affects the functioning and circulation of complementary currencies in entities that have joined the complementary currency system with a special focus on the complementary currency Zielo...
The contribution deals with the economic value added and its influence on credit absorption capacity. The aim was to determine the significance of the difference between the economic value added (EVA) entity and EVA equity indicators on credit absorp...
The aim of the article is to identify and assess the relationship between the investment attractiveness of regions for agricultural enterprises and the energy factor. Classical theories of the location of agriculture emphasise the importance of the m...
In this paper, the second part of a two-part series, we explore the cultural stability of the Association of Southeast Asian Nations (ASEAN). The analytical framework adopted, formulated on a background of social cybernetics, uses Mindset Agency Theo...
The article presents the results of research on the importance of managing the energy transition in various economic sectors. The barriers and benefits of implementing a knowledge management and environmental management system in enterprises were con...
The tourism industry has experienced fast and sustainable growth over the years in the economic sector. The data available online on the ever-growing tourism sector must be given importance as it provides crucial economic insights, which can be helpf...
Given the tourism industry’s risk and vulnerability to pandemics and the need to better understand the impacts on tourism destinations, this research assesses the effect of the COVID-19 outbreak on the variation of taxpayer units in the Mexican...
1 June 2018
An Electronic Medical Record (EMR) is a patient’s database record that can be transmitted securely. There are a diversity of EMR systems for different medical units to choose from. The structure and value of these systems is the focus of this q...
The influences resulted from the strategy of sustainable development of a country represents a challenge for both the research and all those interested. This paper researches how the non-financial information is relevant in reflecting the sustainabil...
This article aims to give a contribution of digital literacy on the development of local destination tourism and its role in achieving economic resilience. Many business entities were impacted in the pandemic situation, where the economic entities ag...
The purpose of this study is to develop a comprehensive algorithm for optimizing the interaction of economic entities with counterparties, taking into account the uncertainty of market conditions and the variety of behavioral strategies of participan...
Other than serving as the introduction to this special issue, this paper looks at the question of how an underdeveloped or a developing economic entity can manage to acquire the knowledge and ability to overcome various barriers, be they social, cult...
The activity of each construction company in conditions of high competitiveness is exposed to a number of risks that make it difficult to maintain high financial liquidity. In order to provide the continuity of ongoing economic processes and to be ab...
Economic interactions are conducted between economic agents - individuals and collectives, through exchange of natural or artificial entities - goods, services and money, in a myriad of combinations. In this article we adopt a microscopic point of vi...
12 February 2021
The main research objective is to develop a conceptual accounting model to reflect the environmental impact generated by the economic activity of Romania’s entities. In order to identify the current stage of the use of environmental accounting by the...
The aim of this study is to form a new concept of tax burden calculation—optimal tax trajectory, which meets the needs of economic entities in view of the optimisation of tax payments and state authorities in terms of budget replenishment and s...
The wind–solar–storage–thermal combined power generation system is one of the key measures for China’s energy structure transition, and rational capacity planning of each generation entity within the system is of critical impo...
Sheltered workshops (SW), as social enterprises, need to be efficient and maintain a balance between social aspects and economic prosperity. An important part of research on the subject has been focused on measuring the economic value created by thes...
As transparency has become the new paradigm of economic activities, we set out to analyse the extent to which the EU real estate companies legitimise their role in society through the sustainable development goals (SDGs) while meeting stakeholders&rs...
The Peloponnese, a province of the Byzantine Empire in the 11th and 12th centuries, was divided into three distinct political entities after 1204: the Frankish Principality of Achaia, the Venetian colonies of Modon and Coron, and the Byzantine lands...
Although measurements of urban shrinkage in China have received much attention, most have relied on statistical yearbook data based on political–administrative city boundaries, and remote-sensing-based quantification is mainly one-dimensional....
Integrating the dynamics and interconnections of natural and human system properties into a single measure would make it simpler to reliably and repeatedly assess and compare different social-environmental systems (SES). We propose a novel metric to...
The economic results of a company are an important tool for many entities, e.g., for internal entities as well as for external entities. As the economic results of a company are often the only source of information that informs the company’s pa...
Trade embargoes, often imposed for political, economic, or security reasons, have long been a tool of international diplomacy. Transshipments may be employed as a strategic mechanism by nations and organizations to circumvent trade embargoes. Transsh...
The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages...
Successful timing of INDUSTRY 4.0 projects in businesses can be disrupted by the coming of a recession. The authors assume a close link between INDUSTRY 4.0 and research and development (R&D) projects. R&D projects are statistically internati...
Starting from identifying an upward trend in waste disposal costs at the municipal landfill, the research aims to analyze the viability of investment to integrate a compost platform, which transforms the sludge resulting from the biogas production pr...
The results of numerous studies show that the control of power grid modes is carried out mainly using a technical criterion. The economic criterion is taken into account through the use of complex and inaccurate models that do not accurately predict...
Countries of the EU are trying to create a single digital market. Therefore, this article aims to evaluate the current situation in the field of readiness of economic entities in Slovakia for challenges in the field of human capital management (HCM)...
The Croatian legislators introduced the concept of criminal liability for legal entities already in 2003 with the adoption of the Law on Criminal Liability of Legal Entities. Influenced by the writing of esteemed domestic scholars, and inspired by Fr...
The paper investigates whether it makes economic sense to use electric vehicles (EVs) in the public sector fleet. Thanks to the data collected in 2018 in 77 public sector entities in an Italian region, Friuli Venezia Giulia, we compare the total cost...
Due to environmental considerations, environmental sustainability has become the main target of contemporary organizations, which has a direct influence on increasing their performance. The purpose of this study was to present the efficiency of green...
The current geo-political context brings to light new challenges to the smooth functioning of the global automotive trade, both through the economic boycott of Russian units and the intensified transition to the green economy. The main objective of t...
The tourism market is characterized by a high level of competition. Hence, the entities providing tourism services and creating their offers in tourist destinations take actions aimed at satisfying the consumers’ (tourists’) needs. These activities a...
The main objective of the present research is to identify the advantages and benefits that the use and implementation of 5G technology has on the development and evolution of the Romanian business environment. The study is based on a theoretical docu...
This paper presents a novel digital identity ecosystem built upon a hierarchical structure of Blockchain tokens, where both government-certified and uncertified tokens can coexist to represent various attributes of an individual’s identity. At...
Analyzing the usability of open machine-readable registries in the context of minimizing gaps for local occupancy tax evasions in the example of Slovakia is the main purpose of this paper. The concept uses the Registry of Financial Statements’...
Operating a business in the context of current environmental challenges requires managers to shift away from the management model focused solely on the achievement of economic goals. In this situation, pro-ecological (green) initiatives, in particula...
In Public–Private Partnership (PPP) projects, the structure of the Special Purpose Vehicle (SPV) significantly impacts the value enhancement of projects. This study conducted a quantitative analysis of value enhancement in green PPP projects un...
The main objective of this research, directly related to the introduction of the COVID-19 pandemic, is to answer the question: has the epidemiological situation and energy crisis affected the CSR policy of transport industry companies and the forms o...
Sustainable tourism development of the northern part of Serbia in Autonomous Province of Vojvodina aims to achieve ecological, sociocultural, and economic benefits. This means that all entities should be included in the planning and implementation of...
The concept of sustainable competitiveness is becoming increasingly relevant, as it combines the investigation of the factors that determine the competitive advantages of economic entities, as well as management strategies that ensure economic and en...
In the last decades, the issue of the behavior geared towards society and the environment of small and medium-sized enterprises (SMEs) has created a new niche for economic researches. Most studies point out that entities operating in the forestry sec...
The COVID-19 pandemic has caused changes in electricity demand and, consequently, electricity consumption profiles. Given the rapid changes in energy prices, it is significant from the perspective of energy companies, and forecasting consumed energy...
The management of water quality is an important part of natural resource governance. Assurance of water quality therefore requires formulation of the regulatory framework and institutional process. Water quality-related problems and their management...
Our paper tackles the timely and highly-debated issue of assessment of the level of energy security for Russia’s territorial entities. Our analysis is carried out from the perspective of economic and management threats to reliable power supply...
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