Articles

• Netnographic study of the conscious internet appearance of hungarian and regional public transport companies

  1-12

  Attila Farkas

  Views:

  192

  There has been intense competition between companies in recent years to hire and retain employees. During the coronavirus epidemic, this competition intensified. In response to the changes in the labour market, this challenge on the part of employers requires new methods, and employer branding has increasingly come to the fore. With the reorganization of the communication channels, online appearance came to the fore, including the use of social networking sites for employers and employees. The subject of my study is the employer branding of companies interested in the public transport on the Internet, primarily on social media sites, including the popular Instagram site. The purpose of the study is to present the importance of employer branding in the online space, the topics that can be displayed on social media sites and the given reactions, and the effectiveness and impact of online appearance. In my research, I used the method of netnography to reveal the differences and similarities in the appearance of social enterprises, the subjects of my investigation were international and domestic transport companies. Based on the research results, it can be concluded that social enterprises are using social networking sites more and more widely and with increasing intensity in many topics, including employer branding, but effectiveness can be increased with a targeted appearance, since social topics and the display of content related to responsibility elicit measurable reactions. They also discovered that social media is a suitable interface for presenting company activities and creating an identity as a tool.

  pdf (Hungarian)

  177

• Estimating the Impact of North-South and South-South Regional Trade Agreements on South African bilateral trade

  13-22

  SIBULELE MCHANI

  Views:

  110

  Based on the gravity model, this paper aimed to evaluate the impact of three regional trade agreements on South Africa’s bilateral trade with thirty-eight countries. Ordinary least squares (OLS) was employed as an estimator of the gravity model. The results demonstrate that the SACU-MERCOSUR preferential trade agreement and EU-SADC free trade agreement are positive and statistically significant. While the SACU-EFTA free trade agreement increases trade intensity by 2.4-fold, the EU-SADC free trade agreement enhances it 2.6-fold. In other words, the participation of South Africa and a respective trade partner in the SACU-EFTA trade agreement improve their bilateral trade by 2.4-fold, while their membership in the EU-SADC free trade agreement raises bilateral trade by 2.6-fold.

  pdf

  88

• Investigating the judgement and using of creative accounting

  23-33

  Mirjam Hamad

  Rita Soós

  Gergő Tömöri

  Views:

  118

  We have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.

  pdf (Hungarian)

  102

• Profitability of exponential and simple moving average crossover strategy and the profitability of trend trading

  34-42

  Balázs Levente Tóth

  Balázs Fazekas

  Views:

  135

  The study focused on trading based on the signals of indicators, specifically examining a strategy using moving average crossovers. One of the main purposes of the paper was to analyse the efficiency differences between the simple and exponential moving average crossover strategies. Additionally, the study explored the impact of trend-following trading on the performance of indicators. The research tested the performance of indicators using the example of companies with the highest market capitalization. The main conclusion of the article is that there was no superior indicator in cases of the examined stocks. Furthermore, during periods of predominantly rising trends, the buy-and-hold strategy outperformed the active trading strategy based on indicators.

  pdf (Hungarian)

  115

• Analysis of practice of sustainability reports

  43-52

  Edina Kulcsár

  Views:

  232

  The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.

  pdf (Hungarian)

  179

• Issues of social regeneration in hungarian small villages

  53-67

  Tamas Szabo

  Views:

  80

  The problem depopulated settlements, which can be traced back to a lack of social reproduction, is not only a Central European phenomenon. Trends in the value and extent of consumer society are driving developing and developed societies, one of the indirect results of which is the aging population of villages and the depletion of endogenous resources in the affected settlements. With this, these settlements lose their most important competitiveness potential, their population retention power.  In many cases, the economic vacuum found in small-village areas and the declining population further strengthen the process, which has a restrictive effect on the range of public service tasks, thus further worsening the opportunities of those living in the area. The study examines the economic and social potential of small villages using descriptive and complex statistical methods.

  pdf (Hungarian)

  51

• Examining the effectiveness of online marketing tools among anglers

  68-82

  Norbert Váradi

  Views:

  118

  The use of online marketing tools has now become essential for businesses operating in the commercial sector. In order for businesses to increase their sales volume and brand value of their company, they need a continuous online presence while keeping up with current trends. High-quality, unique content captures the attention of consumers, who later become regular followers of the business not only online, but their personal presence can also be strengthened in physical stores. Using questionnaire research, I assessed the effectiveness of online marketing tools among anglers.

  pdf (Hungarian)

  56

• The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective

  83-92

  Rama Mohammad Alzu’bi

  Enikő Kontor

  Views:

  166

  The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.

  pdf

  103