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Companies in the industrial sector continue to face significant challenges in identifying specific solutions that support the formulation of strategies for the continuous improvement of cost management practices. This study focuses on the year 2020, marked by the onset of the COVID-19 pandemic, and aims…

This research aims to enhance the understanding of the Impact of OTAs on the hospitality industry, as a disruptor in the post-pandemic era. Online Travel Agencies have challenged existing and traditional strategies in the hospitality industry, particularly in areas such as room distribution, pricing, and…

In an increasingly volatile and interconnected world, organizations must navigate complex environments shaped by cultural diversity. This study explores how multicultural dynamics can act as a lever to improve strategic foresight processes by enhancing the quality of anticipation, scenario-building, and collective visioning. Despite the growing…

Tourism creates unique pressures on emergency services, particularly in high-season destinations. This study examines the relationship between seasonal tourist influx and 112 emergency call volumes in Constanța County, Romania, between 2018 and 2024. Using a quantitative design, the research analyzes official datasets from the Special…

The valuation of small and medium-sized enterprises (SMEs) is a key task for corporate transactions, succession planning, capital raising and changes in the shareholder structure. In Germany, the valuation of small and medium-sized companies is mainly based on the IDW S 1 standard, which requires…

This research examines the factors influencing the emigration intentions of Moroccan IT professionals through two complementary studies: a qualitative analysis of immigrants’ motivations based on Lee’s (1966) model and a quantitative survey of future graduates, guided by the Theory of Planned Behavior (Ajzen, 1991). Findings…

The concept of export performance has evolved from a predominantly economic approach to a more comprehensive perspective and, more recently, to a sustainability-oriented approach. The present study investigates how can exporting SMEs reach sustainable performance while reconciling goals that are competing and coexisting simultaneously. The…

The motive behind the study: The study aims to contribute to cybersecurity research by examining the views of managers of companies operating in Slovakia on the level of knowledge and skills of employees in cybersecurity. It focuses on identifying the most lacking and most valued…

This study investigates the role of social media during the 2020 presidential election in Poland, held amidst the COVID-19 pandemic. The primary motivation behind the research was to explore the relationship between voters’ social media activity and their electoral preferences, as well as to identify…

Although many countries have implemented corporate governance reforms, empirical assessments of their effectiveness remain scarce, particularly in emerging economies like Morocco. This study aims to bridge this gap by examining the impact of Morocco’s 2008 Corporate Governance Code on earnings management practices among firms listed…