1. Corporate social responsibility practices, managerial attitudes toward artificial intelligence, and AI adoption in micro and small restaurant SMEsMarko Kukanja, Tanja Planinc, 2026, izvirni znanstveni članek Opis: In hospitality SMEs, digital transformation is increasingly linked to sustainability goals. However, evidence on how corporate social responsibility (CSR) relates to the adoption of artificial intelligence (AI) in owner-managed firms remains limited. This study ex- amines CSR practices, managerial attitudes toward AI, and AI adoption in micro and small restaurant SMEs in a small European Union (EU) economy. Using survey data from 157 Slovenian restaurant SMEs and structural equation modelling, CSR is conceptualised as an enacted, practice-based orientation. At the same time, managerial attitudes toward AI are modelled as the key mechanism preceding adoption. Results reveal an asymmet- ric relationship between CSR and AI. Employee-related CSR practices, which are mainly institutionalised, do not significantly influence managerial AI attitudes. In contrast, en- vironmental CSR practices are negatively associated with AI attitudes, indicating more cautious evaluations among environmentally responsible managers. Managerial attitudes toward AI are positively and significantly associated with AI adoption, confirming their central role in adoption decisions. Financial performance, measured by objective revenue data, does not emerge as a direct outcome of AI adoption but rather operates as a contex- tual condition shaping how CSR practices relate to managerial attitudes and how those attitudes translate into adoption decisions. Overall, the findings indicate that CSR does not uniformly translate into managerial attitudes toward AI and subsequent AI adoption in restaurant SMEs.
Ključne besede: corporate social responsibility, artificial intelligence adoption, managerial attitudes, restaurant SMEs, sustainability, financial performance
Objavljeno v RUP: 23.03.2026; Ogledov: 410; Prenosov: 11
 Celotno besedilo (750,64 KB)
Gradivo ima več datotek! Več... |
2. From Pitch to Profit : Exploring the Relationship between Sports Performance and Financial Success in Italian FootballSamantha Barresi, 2025, objavljeni znanstveni prispevek na konferenci Opis: Football has evolved from a recreational activity into a global industry where economic and sporting objectives are increasingly intertwined. In recent years, the Italian Serie A has faced a dual challenge: maintaining competitiveness on the pitch while ensuring financial sustainability. This study explores the relationship between sporting performance and profitability among Serie A football clubs, considering both domestic league results and participation in European competitions. Drawing on a panel of 167 team-season observations from 2014/2015 to 2022/2023, we employ multivariate regression analysis using three key profitability indicators: return on assets (ROA), EBIT Margin, and Net Profit Margin. Our findings reveal a positive and statistically significant relationship between on-field success and financial performance, particularly in terms of operating and net margins. Moreover, participation in the UEFA Champions League emerges as a relevant factor in increasing club profitability. However, structural inefficiencies such as high wage expenditures and excessive leverage still pose substantial threats to financial health. These insights contribute to the growing body of literature on football finance, offering strategic guidance for club managers seeking to balance sporting ambition with long-term financial performance.
Ključne besede: financial performance, sport performance, football, UEFA
Objavljeno v RUP: 04.03.2026; Ogledov: 486; Prenosov: 46
Celotno besedilo (2,28 MB)
Gradivo ima več datotek! Več... |
3. 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: 433; Prenosov: 1
Celotno besedilo (277,54 KB)
Gradivo ima več datotek! Več... |
4. |
5. |
6. 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: 4714; Prenosov: 62
Celotno besedilo (101,80 KB) |
7. |
