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Economic Analysis of Thermal Insulation Systems
1-5Views:101One of today's most important problem of inadequate energy management. In Hungary, most of the buildings considered to be outdated in the building materials used and taking into account the construction technology. A significant part of the heat energy used for heating purposes before leaving the environment through the building envelope elements used in time. In our study we investigate whether an average house how much energy you can save the facade walls with insulation.
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The Relationship Between Sports Civic Organizations and Human Resources
146-154Views:225Every spring the Hungarian Central Statistical Office records through its ELEKTRA database system the human and economic related operation data of the past year of civic organizations. This data source is usually considered as a standard at the evaluation of the domestic civic sphere. Still, the available handout titled “Most important features of the non-profit sector”, applying mainly descriptive statistics only provides a brief picture of specifications of the sector. Parallel with it, its background database is available yearly, which provides a unique possibility for a researcher to perform secondary analysis aiming to reveal deeper relationship. The objective of our study is purely to reveal a minor part of this considerable field, the relationship between subsidies and human resources mainly due to the fact, that human resource in this sector is composed of employees and volunteers, and it is questionable whether subsidies have an impact on employment. Results revealed that there is a relationship between human resources and subsidies, where mainly private nature subsidies have a strong impact equally on voluntariness and work related employment
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A Selective Study: Camels Analysis of Indian Private Sector Banks
277-283Views:155Banking sector is one of the fastest growing sectors in India. Today’s banking sector becoming more complex. Evaluating Indian banking sector is not an easy task. There are so many factors, which need to be taken care while differentiating good banks from bad ones. Performance evaluation of the banking sector is an effective measure and indicator to check the soundness of economic activities of an economy. The contribution of RBI and other policy maker, the banking industry has witnessed regulatory requirements like BASEL III norms. These regulatory changes have influenced prominent improvement in efficiency and performance of the Indian Scheduled Commercial Banks in the past few years. In the present study an attempt was made to evaluate the performance & financial soundness of select Private Sector Banks like ICICI,HDFC AND YES bank using CAMEL approach from 2013 to 2017 as well one way anova method. It is observed that on an average ICICI was at the top most position. It is also observed that yes Bank was at the bottom most position in selected CAMEL ratios.
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Ecological Balance of the Life Cycle of the Battery Electric Vehicles
137-141Views:111The economic and ecological assessment of propulsions for mobil applications is based on the analysis oft he entire chain of energy transformation. In this regard, the ecological assessment oft he automobile is complemented by emissions created during its production and ist recycling. The following paper aims at promoting the understandig oft he underlying subject matter and to make the reader aware of relevant aspects that must be looked for in similar assessments. Understanding the discussed contex makes it possible to objectively asses the contribution of BEVs (battery electric vehicles) to the enviroment. The assessment provides hints thet help discover problem areas and assist in deducting goals and measures fort he strategy of emobility.
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Examining the employees and sectors of the economy according to the digital competence in the EU memeber states
344-357Views:276In this study, the challenges of digital development and its sectoral effects were examined between 2015 and 2017 in the EU Member States, based on data of OECD, Eurostat, and the World Bank. The connection between the countries' digital development and sector dominance was analyzed. I found - in line with international research - that in countries that belong to the developed group, the high value-added service sector is dominant. The statistics of developing countries’ supported the assumption, that industry is the engine of the economy. The analysis of the underdeveloped countries revealed that agriculture and industry are the most important sectors compared to other countries. Measuring the demand of developed countries for ICT professionals, I examined the relationship of individuals with different digital competencies to one kind of self-education. In line with international research, my database showed that digitally unskilled people are the least likely to take advantage of online courses. As a continuation of the research, it would be worthwhile to carry out this study in other economic areas as well. Especially in areas where salaries for high-digital occupations do not differ significantly between countries in the region.
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Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
186-194Views:242In the globalized and accelerated world of our time, challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organizational knowledge. Annual accounting statements are an important source of information within business relations among companies. The necessary information can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account) if the notes on the account contains the information that contribute to the more comprehensive interpretation of the other parts of the annual statement. Decision-making based on inadequate knowledge further increases economic risks that are already high. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have information-technology services (Hungarian NACE No. 62) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.
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International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
1-12Views:288The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and reporting standards. This initiative recognizes that SMEs operate in diverse economic environments and have distinct financial reporting needs compared to larger enterprises. The primary purpose of this convergence process is to enhance the relevance, accessibility, and practicality of IFRS for SMEs, fostering consistency in financial reporting practices across global markets.A project to create accounting standards appropriate for small and medium-sized businesses (SMEs) is being worked on by the International Accounting Standards Board. This abstract provides an overview of the convergence process involving International Financial Reporting Standards (IFRS) for Small and Medium Sized Entities (SMEs). With the global landscape of financial reporting constantly evolving, the integration of IFRS tailored specifically for SMEs marks a pivotal transition towards harmonizing financial reporting practices. This paper examines the essential elements and implications of this convergence, addressing the challenges and benefits faced by SMEs as they align with these international standards. The analysis delves into the driving factors behind the convergence, including the necessity for a unified and transparent financial reporting framework, aiming to facilitate comparability and accessibility of financial information across borders. Furthermore, the abstract discusses the potential impact on SMEs' financial reporting quality, decision-making processes, and access to capital. Through a comprehensive review of the convergence process, this abstract seeks to contribute to the understanding of the significance and implications of adopting IFRS for SMEs, thereby providing valuable insights for practitioners, regulators, and stakeholders in the financial reporting ecosystem.
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Macroeconomic Analysis of Expenditures on Education as Human Capital Investments
520-530Views:143The importance of actions on adaptation to economic change associated with the knowledge-based economy has continuously grown both regional and national level. Individuals' flexibly adjust and the knowledge acquired in all forms of education is very important factors in the evolving knowledge-based economies. We examine the fiscal and private expenditures on education among OECD countries between 2005 and 2013, and we analyse the development of education expenditures with particular attention to Hungary.
