1. Analysis of the Effect of Eco-Efficiency on Asset Return in Food and Beverage Manufacturing Companies Listed at the Johannesburg Stock ExchangeDimakatso Hellen Malapa, Collins C. Ngwakwe, 2025, original scientific article Abstract: This article examines the effect of eco-efficiency on corporate return on assets (ROA). The paper aimed to analyse whether corporate eco-efficiency performance (represented by energy consumption, water consumption, carbon emission and waste generation) affects the performance of ROA. Data on the eco-efficiency and ROA was collected from fourteen food and beverage companies listed in the Johannesburg Stock Exchange for a period of ten years (2012 to 2021). Using the STATA Software, the data was analysed by applying the Generalised Method of Moment (GMM) statistical technique, which enhanced the statistical analysis robustness. Findings from the GMM analysis showed different results. On the one hand, the results indicate that energy and water consumption in the food and beverage companies have a positive (but insignificant) effect on ROA. On the other hand, the results show that waste generation has a negative (but insignificant) effect on ROA; and that carbon emission has a negative and significant effect on ROA.
Keywords: environmental accounting, return on assets, financial performance, eco-efficiency, energy consumption, water consumption, carbon
emission, waste generation, sales revenue
Published in RUP: 18.12.2025; Views: 521; Downloads: 1
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2. Fur coat socialism : social class and gender in socialist YugoslaviaPolona Sitar, 2025, original scientific article Abstract: This article explores gendered notions of the meaning, symbolism and history of wearing a fur coat during the period of socialist Slovenia and Yugoslavia, situated within the wider context of state policy, economy, and ideology. It studies profiles of women wearing fur coats, what message they were trying to convey and how they perceived their identities of a fashionably dressed social- ist woman. The main aim is to examine how socialist ideals were embodied – or contradicted – through lifestyle and image and how the display of social status and prestige through fur coats illus- trates the connection between consumerism and morality in the formation of class identity. The article shows that the fur coat symbolized a complex interplay of social status, luxury, and political ideology and that the myth of equality in socialism failed to prevent people from understanding garments like fur coats as the most visible indicators of an individual’s social position.
Keywords: fur coat, social class, consumption, socialist fashion, communist party
Published in RUP: 28.08.2025; Views: 937; Downloads: 21
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4. The introduction of an EU unemployment reinsurance system : income protection and maintenance of consumptionAleš Trunk, Igor Stubelj, 2022, original scientific article Keywords: recession, unemployment, insurance, reinsurance, European Union, model simulation, consumption, automatic stabilizer
Published in RUP: 07.11.2023; Views: 3301; Downloads: 12
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5. Energy retrofitting opportunities using renewable materials-comparative analysis of the current frameworks in Bosnia-Herzegovina and SloveniaDarija Gajić, Slobodan Peulić, Tim Mavrič, Anna Malgorzata Sandak, Črtomir Tavzes, Milica Malešević, Mladen Slijepčević, 2021, original scientific article Keywords: legal framework, developing countries, existing building stock, energy efficiency, energy consumption, timber, renewable materials
Published in RUP: 04.02.2021; Views: 4217; Downloads: 75
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