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.

The impact of macroeconomic factors offers insight into the performance of an economy. This study investigates the dynamic short- and long-term effect of trade openness, external debt, and foreign direct investment (FDI) within Ghana's economy. Utilizing Autoregressive Distributed Lag (ARDL) bound testing and Granger causality analysis, the study examines data spanning from 1991 to 2022. The results of the ARDL cointegration test reveal a long-term relationship among the variables. However, in the short term, the findings present a mixed effect of FDI and trade openness, with both positive and negative impacts. In the long run, FDI and external debt exhibit a positive influence, whereas trade openness appears to impede economic growth. Furthermore, the Granger causality test identifies a unidirectional causality relationship between the variables and economic growth. The study suggests that the government implement investment-oriented and trade policies to stimulate economic growth. 

Geothermal energy holds great potential for a sustainable future, as it is a clean and weather-independent form of energy. In addition to energy production, it can also serve the population of a region through direct use. In this paper, three municipal geothermal systems (Szarvas, Nagyszénás, Békéscsaba) in the same Hungarian region which have been recently installed or expanded are presented and analysed. Here, the direct usage of geothermal energy for heating purposes is a very important issue. The three systems show several differences and to some extent face different challenges in the various phases of the projects. Particular attention has been paid to engineering solutions to the problems that arise. The challenges, such as technical difficulties during installation, maintenance difficulties, or problems arising during operation are introduced. The strengths, weaknesses, opportunities, and threats of similar geothermal systems were summarized, based on the relevant literature. These points were evaluated by their appearance and characteristics in the examined systems. This study aims to provide insights, based on recently gained experiences, into geothermal projects, thus providing feedback and practical information for researchers and practitioners.

The research objective is to explore Chile's entrepreneurial landscape by assessing individual characteristics and institutional factors through a 'pillars' framework and compare it against Colombia, and Brazil; to identify socio-economic, individual, and institutional differences using the Global Entrepreneurship Index (GEI); to apply bottleneck approach to highlight areas requiring policy intervention. GEI features individual and institutional stage variables in a method where every variable collaboratively interacts, incorporating 14 foundational elements and three sub-indexes: attitudes, abilities, and aspirations. Ranking 18th on the GEI globally and the best in Latin America, Chile excels in key entrepreneurial pillars, showcasing strengths in innovation and a robust entrepreneurial culture. Brazil closely rivals Chile in competition and networking, emphasizing political and economic influence. Colombia surpasses Chile in internationalization and growth-stimulating policies but faces challenges like historical conflicts and wealth distribution. This study identified areas where immediate policy intervention may be necessary by examining Chiles's entrepreneurial ecosystem. The Penalty for Bottleneck (PFB) technique identified the weakest pillars highlighting process innovation, competition, and internationalization. The primary component identified as a bottleneck for resource allocation is Process Innovation, accounting for 73% of the allocation, followed by Competition at 23%. The findings show that allocating more resources to process innovation may improve greatly the overall GEI score. 

A lean folyamatfejlesztések kulcsfontosságúak a termelési hatékonyság javítása érdekében. Kutatásunkban a DMAIC módszertan alkalmazásával vizsgálom az MEP üzem fejlesztését a lean six sigma jegyében. Kiemelve az előregyártott vasbeton gyártás kihívásait, a tanulmányom részletezi, hogyan segít a lean menedzsment a folyamatok hatékony tervezésében és méréseiben. A lean six sigma módszertan bevezetése folyamatok standardizálásával és hatékony fejlesztésével járul hozzá az üzem hatékonyságához.

This descriptive research has attempted to assess customers' satisfaction with services offered by car servicing firms in India. The researcher administered a structured questionnaire to 300 company customers, selected using the Systematic Random Sampling technique. Data collected were analyzed using SPSS, applying the analytical tools of Frequency, Percentage, Mean, factor analysis, cluster analysis, Chi-square and Correspondence Analysis. Results of the study have revealed that the caring nature of servicing staff, the quality of services and service personnel, and the convenience and comfort offered to customers have been identified as the most important factors affecting customer satisfaction. 

This research aims to identify and evaluate the key challenges and obstacles hindering the adoption of sustainable energy in the aviation industry. The outcomes and insights derived from this research will be synthesized to provide a comprehensive overview of the opportunities and suggestions for the adoption of sustainable energy in the aviation industry. The objective of this study is to help the aviation industry’s shift toward more sustainable energy sources in order to reduce its environmental footprint and mitigate the effects of climate change. 

A cikk egy mechanikai rendszer matematikai modelljének felírását kívánja bemutatni energia alapú szemléletmód alkalmazásával. A modell mind általánosított elmozdulás-, mind általánosított impulzusok segítségével megalkotásra kerül. Az utóbbi felírásmód a gyakorlatban kevésbé elterjedt, köszönhetően annak komplikáltabb tárgyalásmódja miatt. Egy példafeladaton keresztül a két módszer bemutatása megtörténik, továbbá egy PID blokk segítségével egy szabályozási feladat is megoldásra kerül.

The analysis of variable-thickness plates is much more complicated than that of uniform-thickness plates because variable coefficients occur in the equations. In reality, this analysis is of great interest in various engineering disciplines, such as civil engineering, aerospace engineering, machine design, and so on. Although there is extensive literature on analyses of plates with constant thickness, a rather limited amount of technical literature is available on the solutions to problems dealing with plates with nonuniform thickness. The reason is that the analytical solutions meet insurmountable difficulties. Besides, the nonlinear analysis process also faces more difficulties than the linear analysis of structures. For these reasons, the nonlinear behavior of variable-thickness plates based on a finite element procedure is presented in this study. Although the topic is not special, it will help the engineer have a specific view of the nonlinear bending of the plate with variable thickness. This survey will be based on the change in geometrical parameters. Numerical solutions are then presented to verify the simplicity of this proposed procedure.

A mérnöktanár-képzésből kerülnek ki a szakképzés leendő tanárai. Debreceni Egyetem Műszaki Karán öt specializáción folyik mérnöktanár-képzés, kooperatív képzési formában. A képzésben résztvevő vállalati szakemberek a korszerű szakmai tudással oktatják a jövő mérnöktanárait. Jelen cikk célja a mérnöktanár-képzésben résztvevő tanárjelöltek eddigi pedagógiai tapasztalatainak összefoglalása, a tanárjelöltek óraterveinek tartalmi elemzése alapján. A vizsgálat a mérnöktanár képzés során alkalmazott modellalkotásra, szakmai szókincs fejlesztésére, illetve az egyes tantárgyak közötti kapcsolatokra irányul.