Latest articles

This study undertakes an assessment of disruptive innovation within the automobile production industry, aiming to uncover implementation challenges and opportunities. Recognizing the pivotal role of disruptive innovation in driving economic growth and sustainability within the automotive sector, this research addresses a notable gap in the…

This research investigates the determinants that shape the Sustainable Growth Rate (SGR) of non-financial firms listed on the Egyptian Stock Exchange (EGX) over a decade from 2012 to 2022. The study’s main determinants are profitability, asset efficiency, dividend policy, liquidity, and leverage. It further explores…

The aim of the article is to assess the degree of variation in the efficiency of professional men's volleyball clubs playing matches at the highest level of competition in Poland PlusLiga in the 2020/2021 season. The non-parametric Data Envelopment Analysis (DEA) method was used to…

The rise of social platforms enabling widespread information dissemination has led to an increase in threats related to disinformation attacks. Addressing these threats is crucial for ensuring access to credible information and maintaining social stability. To this end, enhancing current methods and developing new solutions…

In an era of increasing environmental and social awareness, sustainability reporting is becoming a global trend that is regarded as an essential tool for organizations to demonstrate their commitment to sustainability, manage risks, and respond to stakeholder expectations. This study aims to examine the relationship…

The utility industry is facing extensive challenges. The use of renewable energies means that smart solutions are needed to control the energy supply so as not to jeopardise energy security. This makes the use of modern physical components as well as information technology components indispensable.…

The present study shows a systematic review of systemic thinking and its relationship with business competitiveness. The objective of the research is to determine the theoretical aspects of the dependent variable systemic thinking that are associated with business competitiveness and its dimensions. The methodology used…

In this paper, the way in which social performance, which is increasingly present in the evaluation of the activity of organizations, has an impact on their financial performance was studied. Social performance and financial performance are seen as a necessity when we assess the economic…

Entities with securities traded on regulated markets within the European Union (EU) that prepare separate financial statements and adopt International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) should follow IAS 27. Under IAS 27, entities can use three different accounting methods to recognise…

The current paper explores the economic sustainability of the delivery sector, specifically analysing its development alongside Romanian companies from 2008 to 2021. The research utilises both quantitative and qualitative methods, incorporating data analysis from the ListăFirme.ro database and financial reports from ANAF (the National Agency…