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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

A comparative analysis of multivariate approaches for data analysis in management sciences

Rizwan Raheem Ahmed, Dalia Streimikiene, Justas Streimikis, Indre Siksnelyte-Butkiene

The researchers use the SEM-based multivariate approach to analyze the data in different fields, including management sciences and economics. Partial least square structural equation modeling (PLS-SEM) and covariance-based structural equation modeling (CB-SEM) are powerful data analysis techniques. This paper aims to compare both models, their efficiencies and deficiencies, methodologies, procedures, and how to employ the models. The outcomes of this paper exhibited that the PLS-SEM is a…

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

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

Exploring the relationship between usage of social networking sites, cyberbullying and academic performance: Evidence from the higher education sector of Saudi Arabia

Samma Faiz Rasool, Hamid Raza, Vaclav Zubr, Muhammad Zaheer Asghar, Razia Sultana

The aim of this study is to investigate the relationship between the use of social networking sites (SNS), cyberbullying (CB) and academic performance (AP). Firstly, we investigate the direct relationship between the use of social networking sites (Instagram, Facebook and TikTok) and academic performance. Secondly, the relationship between the use of social networking sites (Instagram, Facebook and TikTok) and cyberbullying is explored. Thirdly, linkages between cyberbullying and academic…

DOI (& full text): doi.org/10.15240/tul/001/2024-1-005 more