https://www.um.edu.mt/library/oar/handle/123456789/28456 Thu, 12 Nov 2026 19:04:57 GMT 2026-11-12T19:04:57Z https://www.um.edu.mt:443/library/oar/retrieve/5874d209-7c0d-434a-9504-f0a0a3026709/ https://www.um.edu.mt/library/oar/handle/123456789/28456 https://www.um.edu.mt/library/oar/handle/123456789/150983 Title: Digitalisation and technological development in the transport and warehousing sector : a comparative analysis of the EU-27 Authors: Brożek, Katarzyna; Kolinski, Adam Abstract: PURPOSE: The purpose of this study is to assess and compare the level of digital and technological development in the transport and warehousing sector across the EU Member States. The study focuses on cross-country differences in the adoption, development and use of selected digital technologies and solutions supporting the technological transformation of enterprises.; DESIGN/METHODOLOGY/APPROACH: The study employs a multidimensional comparative approach based on Hellwig’s pattern development method. Six diagnostic variables were selected to capture different aspects of digital and technological development in the transport and warehousing sector: the use of artificial intelligence technologies, the internal development of AI technologies, enterprises’ consideration of AI adoption, the use of enterprise resource planning (ERP) systems, the use of paid cloud computing services, and the share of turnover generated through online sales. The analysis uses secondary data for EU-27 Member States and applies a synthetic measure to rank countries and identify differences in their level of technological development.; FINDINGS: The results reveal substantial disparities between the EU Member States. Denmark and Malta achieved the highest values of the synthetic measure of digitalisation and technological development, while Romania, Bulgaria and Poland recorded the lowest values. Poland ranked 25th among the 27 analysed countries, with a value considerably below the EU-27 average. The findings indicate that the level of digital and technological development in the transport and warehousing sector remains highly differentiated across the European Union.; PRACTICAL IMPLICATIONS: The findings highlight the need for further investment in digital technologies and the development of technological and organisational capabilities in the transport and warehousing sector. Particular attention should be given to countries with lower levels of technological development, where targeted measures supporting technology adoption, digital competence development and organisational transformation may contribute to reducing disparities between EU Member States and strengthening the competitiveness of the sector.; ORIGINALITY/VALUE: The study contributes to the literature by providing a multidimensional comparative assessment of digital and technological development in the transport and warehousing sector across the EU Member States. The application of the Hellwig synthetic measure enables the simultaneous consideration of several dimensions of digitalisation and technological development and provides a comprehensive basis for identifying differences between countries. Thu, 01 Jan 2026 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/150983 2026-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/150980 Title: Conditions for the operation of transport enterprises in the development of trade between Europe and the Caucasus countries : managerial, economic, and geopolitical aspects Authors: Borowski, Piotr F.; Hashimoto, Tom; Konarski, Wawrzyniec Abstract: PURPOSE: This study aims to identify the managerial, economic, and geopolitical conditions influencing the operation of transport enterprises supporting trade between Europe and the South Caucasus. It examines how strategic management capabilities, bilateral trade patterns, and transport security shape the development of sustainable logistics connections between the two regions.; DESIGN/METHODOLOGY/APPROACH: The study adopts a qualitative research design based on a literature review, comparative analysis, and desk research. It integrates perspectives from strategic management, international trade, transport economics, and political studies. Official trade statistics, international reports, and policy documents are analysed to assess Poland's role in Europe–Caucasus trade and the impact of geopolitical developments on transport security in Armenia, Azerbaijan, and Georgia during 2020–2026.; FINDINGS: The results indicate that the competitiveness of transport enterprises increasingly depends on adaptive management, resilience, digitalisation, and sustainability rather than solely on transport costs. Poland has the potential to serve as a logistics gateway to Central and Northern Europe, although trade with the South Caucasus remains uneven and underutilised. Geopolitical developments, including regional conflicts and the growing importance of the Middle Corridor, significantly influence transport accessibility and logistics reliability.; PRACTICAL IMPLICATIONS: The findings support transport enterprises and policymakers in strengthening logistics resilience through risk management, transport corridor diversification, digital transformation, and cross-border cooperation.; ORIGINALITY/VALUE: The study integrates managerial, economic, and geopolitical perspectives into a comprehensive framework explaining the operation of transport enterprises within the Europe–South Caucasus trade corridor and the relationship between enterprise strategy, trade development, and transport security. Thu, 01 Jan 2026 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/150980 2026-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/150878 Title: Do discretionary accruals predict future cash flows? : evidence on the role of ownership structure in an emerging market Authors: Zaidi, Syeda Hina; Thalassinos, Eleftherios Abstract: PURPOSE: This study examines whether discretionary accruals contain information about subsequent operating performance and whether ownership structure conditions that association in an emerging market.; DESIGN/METHODOLOGY/APPROACH: The analysis uses a balanced panel of 150 non-financial firms listed in the Pakistan Stock Exchange (PSX) over 2010-2023. Discretionary accruals are estimated with the Modified Jones Model, while future profitability is measured as future cash flow from operations. Period fixed-effects regressions control for current cash flow, non-discretionary accruals, board and audit-committee characteristics, institutional ownership, ownership concentration, firm size, and sales growth.; FINDINGS: Discretionary accruals are positively associated with next-year cash flow, consistent with accruals containing information about future cash-generating capacity. In the interaction specification, the conditional associations for institutional ownership and ownership concentration are positive and significant, whereas board independence and audit-committee attributes do not significantly condition the accrual–cash-flow relation.; PRACTICAL IMPLICATIONS: The results suggest that concentrated and sophisticated owners may improve the informativeness of managerial accounting discretion in a family-dominated ownership environment. Because the design identifies predictive associations rather than managerial intent, the findings are interpreted as evidence of informative accruals, not as definitive proof of efficient earnings management.; ORIGINALITY/VALUE: The study contributes context-specific evidence on the governance of accounting discretion and highlights ownership structure as a more consequential monitoring channel than formal board structures in this setting. Thu, 01 Jan 2026 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/150878 2026-01-01T00:00:00Z https://www.um.edu.mt/library/oar/handle/123456789/150877 Title: Perceptions of security on the Korean peninsula : part 1 Authors: Blicharz, Marlena Abstract: PURPOSE: The purpose of this article is to examine perceptions of the security situation on the Korean Peninsula and to identify factors influencing how individuals assess the regional security environment. The study focuses on the role of selected sociodemographic characteristics, personal experiences, and attitudes related to military service in shaping perceptions of security.; METHODOLOGY: The study employs an empirical research approach based on a questionnaire survey conducted among respondents from different backgrounds. The analysis considers variables including age, gender, place of origin, education, previous visits to the Korean Peninsula (including South Korea and North Korea), and attitudes toward military service. Descriptive statistics and comparative analyses were applied to examine differences in perceived security levels among selected groups of respondents.; FINDINGS: The analysis indicates that perceptions of security on the Korean Peninsula are influenced by a range of individual characteristics and experiences. The study highlights the importance of personal exposure to the region, as well as sociodemographic factors, in shaping assessments of security-related issues. The findings contribute to a better understanding of how public perceptions of international security situations are formed.; PRACTICAL IMPLICATIONS: The results may be useful for researchers, policymakers, and institutions involved in security studies, international relations, and public communication. Understanding the factors influencing perceptions of security can support more effective analysis of public attitudes toward conflicts, geopolitical tensions, and regional security challenges. Thu, 01 Jan 2026 00:00:00 GMT https://www.um.edu.mt/library/oar/handle/123456789/150877 2026-01-01T00:00:00Z