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• DETERMINING TYPES OF CONSCIOUS CONSUMERS WHO PREFER NUTRITION LABELING

  Ildikó Tóth

  Zoltán Szakály

  Views:

  280

  One of the most important pillars of a healthy lifestyle is healthy nutritional value, in which FOP nutrition labels can support consumers in making the right decision. A healthy diet is essential for overall well-being and the prevention of many chronic diseases. Special attention must be paid to the use of FOP nutrition values in order to prevention and healthy decision-making. It is important that people can interpret the nutritional value of food as simply as possible, which FOP nutrition labels can help them with. The packaging has to provide realistic and accurate information about the product. This study describes four types of FOP nutrition labels used in the European Union: Nordic Keyhole, Nutri-Score, Traffic Lights, Nutrinform Battery. During the conducted focus group interviews, the participants got acquainted with these nutrition labels and created the personality types that they can imagine knowing and using the given FOP nutrition label.

• MONTE CARLO SIMULATION FOR STRESS TESTING ENDOGENOUS PROFITABILITY FACTORS DURING POLYCRISIS: A CASE STUDY FROM THE POULTRY SUBSECTOR

  Máté Varga

  Patrícia Becsky-Nagy

  Views:

  65

  Can historical company data help estimate future performance during economic uncertainty? This study investigates whether past business cycles can be used to estimate profitability in the context of a polycrisis – a period marked by overlapping disruptions such as avian influenza, COVID-19 trade restrictions, extreme weather events, and rising feed and energy prices. These shocks have severely impacted agro-related industries, such as poultry processing. Focusing on three Central European poultry processing companies, we use Monte Carlo simulations for stress testing their profitability for the 2023 period, aiming to support financial planning by analysing firm-specific, endogenous, management-controllable factors. Return on Sales (ROS) and Return on Equity (ROE) are used to evaluate profitability, incorporating variables such as euro exchange rates in the case of export-driven firms. Our results indicate that Company “A,” characterized by stable operations, had the lowest probability of negative ROE, while Companies “B” and “C” demonstrated greater volatility. We found that the model provides a good estimate of the factors affecting the companies’ profitability that are directly or indirectly reflected in their accounting data. Indicating that the test could be a valuable tool for supporting managerial decision-making in financial planning, though further refinements are needed to enhance accuracy.