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  • Improving Emergency Call Accessibility via Location Technologies in Romania
    1-18
    Views:
    190

    This study examines Romania’s progress in emergency caller location technologies and accessibility between 2020 and 2024, within the broader European context. Applying a PRISMA-informed review methodology, it draws on official reports, academic sources, and EU regulatory data to evaluate the implementation of Advanced Mobile Location (AML), HTML5 geolocation, and the Apel 112 mobile application Romania was among the first EU countries to deploy AML and subsequent performance metrics indicate notable advancements in geolocation accuracy through hybrid handset- and network-based methods. However, despite these advancements, the adoption of the Apel 112 app has declined, raising concerns about user trust, public awareness, and accessibility. To assess system inclusiveness, this study applies the International Classification of Functioning, Disability and Health (ICF) framework. Findings reveal that persons with hearing, speech, and cognitive impairments continue to face substantial barriers due to the absence of real-time text (RTT), video relay services, and universally designed interfaces. These results support both hypotheses: Romania has strengthened its technical infrastructure for caller location (H1), yet persistent accessibility and interoperability limitations remain (H2). The study concludes that inclusive design, user education, and cross-platform compatibility must become priorities for emergency communication policy to ensure equitable access for all users.

  • Conceptual Design of the Low-Cost Environmental Temperature Test Chamber System
    81-94
    Views:
    241

    Unmanned robots being remotely controlled or autonomous are spread worldwide and used in different purposes. Inhabited robots are brought very close to users and accessibility to these tools is very high, moreover, at very low costs. Regardless to emphasize the increasing popularity of these robots. However, any robot system being electrically driven and controlled has bottleneck in the amount of the electrical energy stored aboard in the battery packs. In other words, due to limited amount of the electrical energy available special issues related to use energy best way with maximum effectiveness are needed and considered. Additionally, the battery management system is needed to control the processes of the discharge and the charge ensuring technical data and parameters set by the manufacturer. This paper addresses robot applications in regions out of the calculated when special environmental testing is needed to confirm battery pack technical data. Among those of the environmental tests required the temperature test is in the focus of attention. The main idea and purpose of this paper is to set up new concept of the low-cost environmental temperature test chamber, to define its technical parameters and other properties needed for its preliminary design and prototype manufacturing.

  • International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
    1-12
    Views:
    719

    The "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.

  • What Image is Conveyed by the Webpages of Hungarian Higher Education Institutions?
    355-370
    Views:
    204

    This exploratory study analyses the online higher education marketing practice in Hungary. It examines the homepages of all of the state accredited higher education institutions in Hungary. The selected dimensions of the examination are to measure different aspects of openness expressed by the image published on the homepages to their audience. State vs. non-state financed (and as a sub-category of the latter: church financed) institutions are compared along these dimensions, as well as universities vs. colleges (according to their status both before 2000 and present). The main finding of the research is that there is a statistically significant evidence that the homepages expressed different images for the analysed institution groups. Differentiating signals between state financed institutions vs. non-state financed institutions, as well as between universities vs. colleges were identified: the number of pictures published on the main page, the presence of sliders, the accessibility of the website to people with visual impairment and to non-Hungarian speakers, and the access to social media. State institutions and universities were found to publish a more open image via their homepages than the non-state financed institutions and the colleges.

  • Strategic Role of Environmental Factors in the Operation of a Manufacturing Company: A Synthesis of Three Analytical Models
    56-74
    Views:
    271

    Nowadays, the operations of companies are influenced by increasingly complex internal and external factors, the systematic examination of which is essential for conscious strategy-making. The relevance of this study lies in the context of global economic instability, rapid technological advancement, and intensifying market competition, all of which present new challenges for organizations. The aim of the research is to demonstrate how the analysis of environmental factors can support strategic decision-making, with particular emphasis on a specific company case. The analysis was based on three established methods—PESTEL analysis, Porter’s Five Forces model, and the SWOT framework—which together enabled an integrated examination of macro- and micro-environmental factors as well as internal resources. The results highlighted several key strengths of the company, such as professional expertise, international presence, and the quality of customer relationships, while also identifying several areas in need of improvement, particularly in terms of pricing strategy, digital information accessibility, and internal communication. The novelty of the study lies in the combined application of the three analytical tools, which revealed interrelated insights and served as the basis for well-founded recommendations aimed at enhancing strategic flexibility and strengthening competitiveness.

  • Impacts of Digital Communication Tools on Fashion Brands Success –The NUDE Project
    1-13
    Views:
    484

    The global scale, changing fashion industry can be characterised with low predictability, high volatility, seasonality, short life cycle products and highly impulse consumer purchasings decisions, addressing ethical and sustainability matters. Fashion as generic collecting name can be defined as styles of clothing and accessories worn at any time by different groups of people. One of the main opportunity and challenge for this complex, multi actors sector introducing digital solutions, which can provide significant contribution of restructuring the supply chains, optimising the production techniques, reducing its negative environmental externalities supporting the future sustainability. Possible reason beyond this digitization trend can be changing consumer attitudes and expectations. Majority of consumers have tendency using digital channels before, during and after their purchase, so fashion brands have to take into consideration this new reality. The convenience and accessibility of online enjoyable shopping opportunities have reshaped consumer expectations including personalized recommendations, and user-friendly online social media platforms (video channels, websites, mobile apps, and secure payment systems). Instagram, TikTok, YouTube and Pinterest have transformed the way fashion brands communicate and connect with their audience creating loyal social network. Digital transformation requires more than just implementing new technologies; it necessitates a cultural shift within fashion brands. Case study of the NUDE Project analysing its challenges and main competitors as well, can serve as an illustrative example how can the digital communication tools contribute to the fashion brand future success and prosperity.