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Jurnal

Theory, Methodology, Practice

ISSN 1589-3413 · University of Miskolc · 467 artikel di indeks

  1. Artikel Jurnal

    Assessing the Correlation between Digitalization and Economic Performance

    Ensem Mourou

    Theory, Methodology, Practice, Vol. 22 No. 01 · 2026 · Inggris · DOAJ

    The rapid evolution of information and communication technology (ICT) has resulted in significant transformations across a wide range of social and economic activities. As a result, the ongoing digitalization process is emerging as a critical force in determining progress and modernity. This study…

  2. Artikel Jurnal

    The Relationship between Financial Structure and Accounting Performance

    Belkacem Mimouni; Zine Elabidine Othmani; Aboubaker Khoualed dkk.

    Theory, Methodology, Practice, Vol. 22 No. 01 · 2026 · Inggris · DOAJ

    This study aimed to examine the impact of financial structure—measured by the equity ratio, the debt-to-equity ratio, and the long-term assets ratio—on accounting performance measured by the return on assets. The study relied on (panel data) comprising 40 observations obtained from the financial…

  3. Artikel Jurnal

    Assessing the Effect of Competitive Insight on Organizational Agility: Evidence from Tuyil Pharmaceutical Company

    Oluwayomi Omotayo Olota; Ebenezer Oluwadamilare Balogun; Opeyemi Emmanuel Babawale

    Theory, Methodology, Practice, Vol. 22 No. 01 · 2026 · Inggris · DOAJ

    In emerging economies, manufacturing firms operate in volatile environments shaped by intense competition, institutional gaps, and shifting consumer demands. This study examines the effect of competitive insight, operationalised as competitor analysis, industry comparisons, and strategic…

  4. Artikel Jurnal

    Russia’s “Soft Power” in Georgia’s Political-Economic Sphere: Historical Dynamics and Contemporary Realities

    Eka Lekashvili; Ketevan Mukhiguli

    Theory, Methodology, Practice, Vol. 22 No. 01 · 2026 · Inggris · DOAJ

    This study analyzes the instruments of Russia’s “soft power” influence in Georgia’s political-economic sphere. The analysis spans the period from the dissolution of the Soviet Union to the present. Particular emphasis is placed on the tools activated by Russia following the onset of its full-scale…

  5. Artikel Jurnal

    The Limits of Incrementalism in the Green Transformation of the Iron and Steel Industry

    Beáta Buró

    Theory, Methodology, Practice, Vol. 22 No. 01 · 2026 · Inggris · DOAJ

    Incrementalism is a dominant decision‑making paradigm, characterised by stepwise adjustments rather than structural transformation, often viewed as a pragmatic and politically feasible approach. Yet sustainability scholarship increasingly highlights its inadequacy in addressing the scale and…

  6. Artikel Jurnal

    Impact of SMEs on Local Economic and Social Communities from the Perspective of Small Enterprises Growing Medicinal Plants

    Norbert Pászk; Klára Szűcsné Markovics

    Theory, Methodology, Practice, Vol. 22 No. 01 · 2026 · Inggris · DOAJ

    In this study, we sought to answer how herbalists perceive the extent and quality of their contribution and impact on the life of small settlements from an economic and social perspective. As the primary part of our research, we conducted semi-structured professional interview research with 32…

  7. Artikel Jurnal

    Branding Strategies and Sales Volume of Nestle Products: A Nigeria University Experience

    Ebenezer Oluwadamilare Balogun; Opeyemi Babawale

    Theory, Methodology, Practice, Vol. 21 No. 02 · 2025 · Inggris · DOAJ

    Building a strong brand is no longer an easy endeavor, it demands strategic prowess. Hence, branding strategies and sales volume of nestle products in Nigeria university was investigated. Specifically, it examined brand awareness and loyalty on customer patronage, and purchase decision…

  8. Artikel Jurnal

    Navigating Intercultural Market Entry Between Ghana and Hungary: A CAGE Distance Model Approach.

    George Boateng Ohene

    Theory, Methodology, Practice, Vol. 21 No. 02 · 2025 · Inggris · DOAJ

    This study explores intercultural marketing strategies between Ghana and Hungary through the application of the CAGE Distance Model, which categorizes international differences into four dimensions: cultural, administrative, geographic, and economic. The study addresses a significant gap in the…

  9. Artikel Jurnal

    Social Acceptance of Nuclear Energy Among Y and Z-Generation Hungarian Residents

    Péter Bihari

    Theory, Methodology, Practice, Vol. 21 No. 01 · 2025 · Inggris · DOAJ

    Governments all over the world are trying to find the balance between the constantly increasing electricity demand of their countries’ economy, while mitigating the negative effects of energy generation on the atmosphere (especially CO2 emission). Nuclear energy generation seems like a solid…

  10. Artikel Jurnal

    Business Control System on Performance of Small and Medium Scale Enterprises (SMEs) in Ilorin Metropolis, Kwara State Nigeria

    Yinusa Olawale; Ebenezer Balogun

    Theory, Methodology, Practice, Vol. 21 No. 01 · 2025 · Inggris · DOAJ

    Nigeria's unfledged physical as well as social infrastructure has hampered SMEs growth of the country. Many small and medium-sized businesses supply their own basic infrastructure; those that cannot do so are forced out of business or rely on inefficiently provided public infrastructure. As a…

  11. Artikel Jurnal

    An Analysis of the Financial Sustainability of Public Universities in South Africa

    Lungelo Mjabulisi Khumalo; Daniel Schutte

    Theory, Methodology, Practice, Vol. 21 No. 01 · 2025 · Inggris · DOAJ

    Purpose of the study: The purpose of this study is to analyse the financial sustainability of South African public universities from 2017 to 2021. The paper, therefore, seeks to analyse how these universities manage their resources amidst increasing student enrolment, increased costs, and limited…

  12. Artikel Jurnal

    Navigating Adoption of Financial Derivatives: Dynamics of Complexity and Regulatory System

    Ruva Tunze; Evelyn M. Richard; Eric Mkwizu

    Theory, Methodology, Practice, Vol. 21 No. 02 · 2025 · Inggris · DOAJ

    This study examines the intention of financial institutions to adopt financial derivatives in less developed markets. Integrating key innovation attributes, complexity and regulatory system as a moderator. The theoretical framework uses complexity theory and financial innovation theory to provide a…

  13. Artikel Jurnal

    What are Hypermarkets and Discount Chains Doing for Sustainability?

    Tamas Sikos T.; Laura Nagy

    Theory, Methodology, Practice, Vol. 21 No. 02 · 2025 · Inggris · DOAJ

    The aim of this study is to highlight the contribution of hypermarkets and discount chains to sustainability in Hungary. Within the framework of the article, we examine to what extent the United Nations’ 17 Sustainable Development Goals (SDGs) are reflected in the objectives of the different…

  14. Artikel Jurnal

    Corporate Governance–Performance Nexus in Indian Insurance Companies: A Sectoral Assessment of Life vs. Non-Life sector

    Bideharanjan Swain; Sanjeeb Kumar Dey

    Theory, Methodology, Practice, Vol. 21 No. 02 · 2025 · Inggris · DOAJ

    Corporate governance is one of the key sustainability indicators to manage and control the business functions ethically and transparently. This mechanism is essential in every sector, specifically in the insurance landscape, to strategically meet uncertain risk & losses and the interest of…

  15. Artikel Jurnal

    Determinants of Dietary Supplement Consumption Among International Students in the University of Debrecen: Integrating Social Media Usage and Health Consciousness into the Theory of Planned Behavior

    Abrar Ghaith; Omar Salem

    Theory, Methodology, Practice, Vol. 21 No. 01 · 2025 · Inggris · DOAJ

    Dietary supplements are popular globally and may be more susceptible due to specific challenges encountered abroad. This study looks at the factors affecting their consumption at the University of Debrecen using the Theory of Planned Behavior (TPB). An online cross-sectional survey design measuring…

  16. Artikel Jurnal

    External Debt and Economic Growth Relationship in Nigeria: A Reconsideration

    Bashir Olayinka Kolawole

    Theory, Methodology, Practice, Vol. 20 No. 01 · 2024 · Inggris · DOAJ

    This paper examines the relationship between external debt and economic growth over the period 1981-2021 in Nigeria using the ARDL econometric technique. As economic growth is elusive amid a high and increasing stock of external debt, the country is on the verge of losing access to international…

  17. Artikel Jurnal

    A Theoretical Framework to Measure Social Acceptance of Nuclear Energy among Hungarian Residents

    Péter Bihari

    Theory, Methodology, Practice, Vol. 20 No. 02 · 2024 · Inggris · DOAJ

    Global warming is a pressing issue, but so does economic development and the constantly increasing electricity demand. Governments have to find the balance between conserving the Earth’s atmosphere for future generations and fueling their country’s economy to achieve higher output. Nuclear energy…

  18. Artikel Jurnal

    Fast Changes in Food Retailing Due to the Impact of COVID-19

    Tamás Sikos T.; Dóra Molnár

    Theory, Methodology, Practice, Vol. 20 No. 01 · 2024 · Inggris · DOAJ

    In this study, the impact of the pandemic COVID-19 on the FMCG sector is being examined. We consider as an important question to analyze in which direction the retail sector has shifted, whether it has been able to react to the sudden and increased online market challenge. How do offline and online…

  19. Artikel Jurnal

    R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives

    Katsiaryna Marmilava

    Theory, Methodology, Practice, Vol. 20 No. 01 · 2024 · Inggris · DOAJ

    The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks. It further suggests a novel complementary approach to analysing the…

  20. Artikel Jurnal

    Economic Growth and Firm Size Dynamics: Evidence from Romania’s Development Regions

    Daniel Badulescu; Alina Badulescu; Ramona Simut dkk.

    Theory, Methodology, Practice, Vol. 20 No. 02 · 2024 · Inggris · DOAJ

    The relationship between firms and economic growth is an intensely debated topic in the literature, emphasizing the impact of the large businesses or small and medium-sized enterprises (SMEs) in ensuring growth, innovation and employment, the role of support measures or social benefits. Although…