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Analysis of the objective indicators of quality of life in Hajdú-Bihar County
83-89Views:310The rate of unemployment in Hajdú-Bihar County is several percent higher than the national average and the actual number of unemployed people is the highest, resulting in considerable social problems. The majority of families living under the minimum subsistence level cannot cover their housing maintenance costs. These costs include the rents of tenement flats, public charges, water, electricity, gas and district heating charges. Cutting the number of unemployed people and stimulating economic activity is a high priority. Important tools towards achieving these goals include the promotion of non-agricultural activities by households engaged in agriculture, incentives for rural micro-enterprises, the development of rural and agro-tourism and support for traditional arts and crafts. As for general subjective well-being, although its average value is positive, merely 50% of the population is contented. Naturally it does not mean that we are unhappy. 4 respondents out of 5 claim that they are rather happy.This may suggest that the picture is not so pessimistic as it is revealed by questions about living conditions.
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CYBER MATURITY AMONG EUROPEAN SMES: A TIME-SERIES AND CLUSTER-BASED ANALYSIS
Views:46medium-sized enterprises (SMEs) between 2015 and 2025, with particular focus on trends in cyber threat exposure, defensive investment patterns, and the regulatory impact of the NIS2 Directive. Given the limited availability of long-term firm-level microdata, the research combines aggregated EU-level time-series data (Eurostat, ENISA, IBM) with a calibrated synthetic SME dataset (N = 100) to model maturity dynamics. Time-series forecasting was conducted using Prophet models to analyze the development of incident frequency (INCID_FREQ) and cybersecurity investment intensity (SPEND_RATIO), treating NIS2 as an exogenous regulatory shock. In parallel, K-Means clustering was applied across three maturity dimensions (investment ratio, NIS2 compliance level, and incident response time) to identify distinct cybersecurity profiles. The results indicate that cyber threat exposure has increased at a faster pace than defensive expenditures, particularly between 2015 and 2020. While the anticipated NIS2 effect in 2025 generates a measurable surge in security spending, it does not ensure long-term convergence between risk growth and investment intensity. The cluster analysis identifies three maturity groups (Ad-hoc, Managed, and Optimized) corresponding to consolidated CMMI and NIST-CSF levels. These findings suggest that regulatory pressure can accelerate short-term adaptation, but sustainable cybersecurity maturity among SMEs requires structural capability development, governance improvements, and strategic investment alignment
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Safety culture measurements results in the agricultural sector
143-150Views:287The author examined the safety culture and in relation to that the safety and health-related human factors. The examination was conducted primarily in the agricultural sector. Safety culture is also a key factor in business life especially in productive sectors. Basically, it determines the general work safety and occupational hazard situations, which may have an impact on business, competitiveness, and efficiency, and also employee satisfaction.The concept of safety culture is new in the applied sciences. Scientific investigations of safety culture are diverse, varying by country, science background and economic sphere. The author has created a dimension-model, which organically reflects the relations of safety culture within an organization, projected mainly on conditions in Hungary. Some safety culture dimensions have been also examined on the basis of international safety culture research methodology. The author investigated some safety culture dimensions on the basis of international safety culture research methodology. This method is suitable to investigate the status of the relevant safety culture dimensions at agricultural organizations. It has possibilities, in the course of safety culture operationalization, to mark out dimensions which as elements of organization culture are suitable for denotation of safety culture. In this paper the author publishes some of his results about the examined 18 agricultural enterprises. The author used a self-made questionnaire for the interviews. In the questionnaire he used Likert-type scale to measure the qualitative elements of the dimensions.
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International outlook: The notes and business report in the frame of financial reporting
155-165Views:454Are the accounting reports to be prepared on a yearly basis suitable for indicating problems, possibly for informing the stakeholders about the declining phase of an enterprise? The information needs of the various market operators are different thus the question is whether the management of an enterprise or possibly the owners place an emphasis on the adequate information. We examine the issue of social responsibility from a special approach in which, in addition to the corporate lifecycle models, there is a focus on the information content of the Hungarian and international accounting reports, moreover the content of the further report that is to be prepared but does not form a part of the accounting report. The aim of our research is to compare the notes and the further reports which meet the Hungarian, Rumanian, Slovakian and international standards and corroborate the quantitative data of the accounting report. By paralleling the notes and the further reports, we draw attention to the fact that one of the most important accounting principles i.e. the going concern concept, which the other principles are based on, will be (or will likely be) affected insofar as content of the enterprises’ reports does not comply with the legislation. In addition to the addressees of accounting, the authors point at the issue of social responsibility based on those similarities which can be observed in the relations of the value-oriented corporate governance.
JEL. Code: M41
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Regional examination of certain factors influencing the quality of life
73-79Views:361The rate of unemployment in Hajdú-Bihar County is several percent higher than the national average and the actual number of unemployed people is the highest, resulting in considerable social problems. The majority of families living under the minimum subsistence level cannot cover their housing maintenance costs. These costs include the rents of tenement flats, public charges, water, electricity, gas and district heating charges. Cutting the number of unemployed people and stimulating economic activity is a high priority. Important tools towards achieving these goals include the promotion of non-agricultural activities by households engaged in agriculture, incentives for rural micro-enterprises, the development of rural and agro-tourism and support for traditional arts and crafts. As for general subjective well-being,although its average value is positive, merely 50% of the population is contented. Naturally it does not mean that we are unhappy. 4 respondents out of 5 claim that they are rather happy.This may suggest that the picture is not so pessimistic as it is revealed by questions about living conditions.
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