Volume 13 Number 3 March 2026

Issue DOI: 10.9770/c6679368499

Print version

PAPERS:

1. Used car marketing strategy recommendation: a structural equation modeling approach

Min Zhang, Alexander A. Hernandez

Reference to this article should be made as follows:
Zhang, M.; Hernandez, A. A. 2026. Used car marketing strategy recommendation: a structural equation modeling approach, Entrepreneurship and Sustainability Issues 13(3): 10-24. https://doi.org/10.9770/h2497797529

198    140

2. The impact of container flows in Baltic ports on sustainable port development

Diana Šateikienė, Jurga Kučinskienė

Reference to this article should be made as follows:
Šateikienė, D.; Kučinskienė, J. 2026. The impact of container flows in Baltic ports on sustainable port development, Entrepreneurship and Sustainability Issues 13(3): 25-37. https://doi.org/10.9770/j2484983922

179    119

3. The European Defence Industrial Strategy as a catalyst for integration and sustainable growth: opportunities, limits, and barriers

Radoslav Ivančík, Ivan Majchút

Reference to this article should be made as follows:
Ivančík, R.; Majchút, I. 2026. The European Defence Industrial Strategy as a catalyst for integration and sustainable growth: opportunities, limits, and barriers, Entrepreneurship and Sustainability Issues 13(3): 38-52. https://doi.org/10.9770/t4336338823

206    144

4. The assessment of relationship between human capital and economic performance in Slovakia, Poland and Sweden

Eva Ivanová, Veronika Žárská

Reference to this article should be made as follows:
Ivanová, E.; Žárská, V. 2026. The assessment of relationship between human capital and economic performance in Slovakia, Poland and Sweden, Entrepreneurship and Sustainability Issues 13(3): 53-68. https://doi.org/10.9770/n2448723238

164    125

5. Research on the status and possibilities for digitization of written cultural and historical heritage

Radoslav Kostev, Boyko Mladenov

Reference to this article should be made as follows:
Kostev, R.; Mladenov, B. 2026. Research on the status and possibilities for digitization of written cultural and historical heritage, Entrepreneurship and Sustainability Issues 13(3): 69-84. https://doi.org/10.9770/a6867379537

187    123

6. Measuring and evaluating user experience for marketing purposes

Margarita Išoraitė, Vitalija Karaciejūtė

Reference to this article should be made as follows:
Išoraitė, M.; Karaciejūtė, V. 2026. Measuring and evaluating user experience for marketing purposes, Entrepreneurship and Sustainability Issues 13(3): 85-96. https://doi.org/10.9770/k2636292935

216    117

7. Evaluating the impact of environmental taxes on energy use: evidence from OECD countries

Nuno Soares Domingues, Daiva Stanelytė

Reference to this article should be made as follows:
Domingues, N. S.; Stanelytė, D. 2026. Evaluating the impact of environmental taxes on energy use: evidence from OECD countries, Entrepreneurship and Sustainability Issues 13(3): 97-113. https://doi.org/10.9770/n4263455537

177    146

8. The perception and impact of gambling among college students in Slovakia

Michal Varmus, Roman Adámik, Nikola Štaffenová, Michal Šarlák

Reference to this article should be made as follows:
Varmus, M.; Adámik, R.; Štaffenová, N.; Šarlák, M. 2026. The perception and impact of gambling among college students in Slovakia, Entrepreneurship and Sustainability Issues 13(3): 114-130. https://doi.org/10.9770/w6988336523

185    107

9. Towards more sustainable product design through consumer experience

Damian Dubis, Jolanta Baran

Reference to this article should be made as follows:
Dubis, D.; Baran, J. 2026. Towards more sustainable product design through consumer experience, Entrepreneurship and Sustainability Issues 13(3): 131-142. https://doi.org/10.9770/z3975334549

179    116

10. Recognising employees’ competences through verifiable micro-credentials: aligning higher education and employers’ needs in the digital era

Daiva Stanelytė

Reference to this article should be made as follows:
Stanelytė, D. 2026. Recognising employees’ competences through verifiable micro-credentials: aligning higher education and employers’ needs in the digital era, Entrepreneurship and Sustainability Issues 13(3): 143-158. https://doi.org/10.9770/n3433346968

197    130

11. Artificial intelligence and sustainable entrepreneurship nexus: a review

Dong Li, Guoxi Xue, Shaowei Miao, Xinyue Qiao, Valentine Kirimi Muriira

Reference to this article should be made as follows:
Li, D.; Xue, G.; Miao, S.; Qiao, X.; Muriira, V. K. 2026. Artificial intelligence and sustainable entrepreneurship nexus: a review, Entrepreneurship and Sustainability Issues 13(3): 159-176. https://doi.org/10.9770/k5736479846

194    110

12. Integrating IFRS 15 into budgeting and cost estimation for software companies

Veronica Grosu, Victor Cojocaru, Anastasia Mihaila, Galina Badicu, Svetlana Mihaila

Reference to this article should be made as follows:
Grosu, V.; Cojocaru, V.; Mihaila, A.; Badicu, G.; Mihaila, S. 2026. Integrating IFRS 15 into budgeting and cost estimation for software companies, Entrepreneurship and Sustainability Issues 13(3): 177-192. https://doi.org/10.9770/w8368992932

185    119

13. Demographic Determinants of Entrepreneurial Intention on a Transition Economy: Evidence from the Czech Republic

Milan Fiľa, František Vráb, Marianna Vrábová

Reference to this article should be made as follows:
Fiľa, M.; Vráb, F.; Vrábová, M. 2026. Demographic Determinants of Entrepreneurial Intention on a Transition Economy: Evidence from the Czech Republic, Entrepreneurship and Sustainability Issues 13(3): 193-203. https://doi.org/10.9770/g9426757392

210    118

14. Green human resources management in agri-environmental sector: case from Serbia

Milica Luković, Danijela Pantović, Branislav Dudić

Reference to this article should be made as follows:
Luković, M.; Pantović, D.; Dudić, B. 2026. Green human resources management in agri-environmental sector: case from Serbia, Entrepreneurship and Sustainability Issues 13(3): 204-215. https://doi.org/10.9770/t6773328652

212    116

15. Corporate tax rates in the European Union: convergence peculiarities

Šimon Uličný, Alena Andrejovská

Reference to this article should be made as follows:
Uličný, �.; Andrejovská, A. 2026. Corporate tax rates in the European Union: convergence peculiarities, Entrepreneurship and Sustainability Issues 13(3): 216-234. https://doi.org/10.9770/t5237472334

199    121

16. The provision of security in the EU: an interdisciplinary analysis of security as a public good in the era of transnational threats

Radoslav Ivančík, Jiří Dušek

Reference to this article should be made as follows:
Ivančík, R.; Dušek, J. 2026. The provision of security in the EU: an interdisciplinary analysis of security as a public good in the era of transnational threats, Entrepreneurship and Sustainability Issues 13(3): 236-249. https://doi.org/10.9770/g6427894395

203    117

17. Assessing bank efficiency with the use of DEA method: integrating intellectual capital into the evaluative framework

Karolina Anielak-Sobczak, Tomasz Florczak

Reference to this article should be made as follows:
Anielak-Sobczak, K.; Florczak, T. 2026. Assessing bank efficiency with the use of DEA method: integrating intellectual capital into the evaluative framework, Entrepreneurship and Sustainability Issues 13(3): 250-261. https://doi.org/10.9770/m5537237586

157    107

18. Data-driven assessment of digital maturity in industrial enterprises: a multi-layer model for strategy and transformation readiness

Daniel Chamrada, Jakub Chán, Milan Talíř

Reference to this article should be made as follows:
Chamrada, D.; Chán, J.; Talíř, M. 2026. Data-driven assessment of digital maturity in industrial enterprises: a multi-layer model for strategy and transformation readiness, Entrepreneurship and Sustainability Issues 13(3): 262-278. https://doi.org/10.9770/q5959857675

198    134

19. Manufacturer-user collaborative innovation via e-commerce platforms

Weizhong Wan, Xiaoqian Xu, Qingxia Zhang

Reference to this article should be made as follows:
Wan, W.; Xu, X.; Zhang, Q. 2026. Manufacturer-user collaborative innovation via e-commerce platforms, Entrepreneurship and Sustainability Issues 13(3): 279-298. https://doi.org/10.9770/m2225646878

187    134

20. Navigating technology adoption in small businesses operating in a South African township

Bramwell Kundishora Gavaza, Obrain Tinashe Murire

Reference to this article should be made as follows:
Gavaza, B. K.; Murire, O. T. 2026. Navigating technology adoption in small businesses operating in a South African township, Entrepreneurship and Sustainability Issues 13(3): 299-311. https://doi.org/10.9770/m2848565369

180    111

21. Analysis of regional disparities in human capital in European Union countries

Jana Masárová, Veronika Žárská

Reference to this article should be made as follows:
Masárová, J.; Žárská, V. 2026. Analysis of regional disparities in human capital in European Union countries, Entrepreneurship and Sustainability Issues 13(3): 312-330. https://doi.org/10.9770/a2293742582

186    111

22. The green value chain in the furniture industry: a case study of the best practices of Kenneth Cobonpue Company in the Philippines

Lolita V. Velita

Reference to this article should be made as follows:
Velita, L. V. 2026. The green value chain in the furniture industry: a case study of the best practices of Kenneth Cobonpue Company in the Philippines, Entrepreneurship and Sustainability Issues 13(3): 331-344. https://doi.org/10.9770/n8635484667

224    139

23. Use of artificial intelligence for business decision-making

Olga Cherednichenko, Vladyslav Maliarenko, Judita Táncošová, Ľubomír Nebeský

Reference to this article should be made as follows:
Cherednichenko, O.; Maliarenko, V.; Táncošová, J.; Nebeský, �. 2026. Use of artificial intelligence for business decision-making, Entrepreneurship and Sustainability Issues 13(3): 345-359. https://doi.org/10.9770/r6749942424

264    112

24. Possibilities of using unmanned aerial vehicles in healthcare with an evaluation of the benefits and threats

Paula Höhrová, Jakub Soviar, Martin Holubčík, Milan Kubina

Reference to this article should be made as follows:
Höhrová, P.; Soviar, J.; Holubčík, M.; Kubina, M. 2026. Possibilities of using unmanned aerial vehicles in healthcare with an evaluation of the benefits and threats, Entrepreneurship and Sustainability Issues 13(3): 360-376. https://doi.org/10.9770/k6554867435

179    109

25. The impact of sustainable design on residential property values: economic implications from the Czech housing market

Dagmar Frejlachová, Jaromír Vrbka, Jiří Máška

Reference to this article should be made as follows:
Frejlachová, D.; Vrbka, J.; Máška, J. 2026. The impact of sustainable design on residential property values: economic implications from the Czech housing market, Entrepreneurship and Sustainability Issues 13(3): 377-387. https://doi.org/10.9770/x9797925564

237    130

26. Sustainable entrepreneurship and digital legitimacy in European Union

Weibo Zhou, Anatolijs Kriviņš, Valters Kaze

Reference to this article should be made as follows:
Zhou, W.; Kriviņš, A.; Kaze, V. 2026. Sustainable entrepreneurship and digital legitimacy in European Union, Entrepreneurship and Sustainability Issues 13(3): 388-404. https://doi.org/10.9770/r4884369628

244    120

27. Integrated model for improved logistics with a focus on forwarding and warehousing services

Nikolaj Ambrusevič

Reference to this article should be made as follows:
Ambrusevič, N. 2026. Integrated model for improved logistics with a focus on forwarding and warehousing services, Entrepreneurship and Sustainability Issues 13(3): 405-419. https://doi.org/10.9770/s8222266759

166    109

28. Security, oower and European strategic autonomy in a transforming global order

Lubomir Belan, Soňa Šrobárová

Reference to this article should be made as follows:
Belan, L.; Šrobárová, S. 2026. Security, oower and European strategic autonomy in a transforming global order, Entrepreneurship and Sustainability Issues 13(3): 420-434. https://doi.org/10.9770/s9952869377

213    119

29. Developing strategies for digital human resource management in business organizations

Miglena Angelova, Tsvetana Stoyanova, Philip Stoyanov

Reference to this article should be made as follows:
Angelova, M.; Stoyanova, T.; Stoyanov, P. 2026. Developing strategies for digital human resource management in business organizations, Entrepreneurship and Sustainability Issues 13(3): 435-456. https://doi.org/10.9770/s3966773949

186    119

30. Improving reverse e-logistics performance in the Middle East

Vida Davidavičienė, Mohamad Al Majzoub

Reference to this article should be made as follows:
Davidavičienė, V.; Al Majzoub, M. 2026. Improving reverse e-logistics performance in the Middle East, Entrepreneurship and Sustainability Issues 13(3): 457-466. https://doi.org/10.9770/n2884363799

190    145