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, izvirni znanstveni članek Opis: 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.
Ključne besede: environmental accounting, return on assets, financial performance, eco-efficiency, energy consumption, water consumption, carbon
emission, waste generation, sales revenue
Objavljeno v RUP: 18.12.2025; Ogledov: 160; Prenosov: 0
 Celotno besedilo (277,54 KB)
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4. Analysis of the financial performance in the Slovenian tourism economyTanja Planinc, Štefan Bojnec, Saša Planinc, 2013, izvirni znanstveni članek Opis: This paper aims to analyze the difference in financial performance of the different tourism economy activities in Slovenia. The analysis was performed for the period 19952009. We analyzed the financial indicators on the basis of the official company accounts data. The nominal financial data are deflated by the statistical deflator for value of inflation in order to obtain real values of financial indicators over the analyzed years. We included financial indicators that are related to the business performance of enterprises in the Slovenian tourism economy. The research hypothesis was tested using quantitative analysis employing nonparametric Kruskal-Wallis test and Wilcoxon-Mann-Whitney test of the secondary data used. The empirical analysis confirmed that there are significant differences in financial performance among different tourism economy activities in Slovenia.
Ključne besede: tourism economy, financial analysis, financial performance, hypothesis testing, Slovenia
Objavljeno v RUP: 15.10.2013; Ogledov: 4366; Prenosov: 61
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