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  • A PÉNZÜGYI KULTÚRA ÉS TUDATOSSÁG MEGHATÁROZÁSA ÉS MAGYARORSZÁGI HELYZETE
    Views:
    1683

    In our today's modern society, the ability to handle economic and financial issues is becoming increasingly important. This is true for investment and banking professionals, but it is true for everyone who has to make responsible decisions in their daily lives, including young adults. The ability to make a good decision is commonly referred to as economic competence, economic literacy, or financial literacy. Defining and measuring financial literacy has long been cared by private, business and public institutions and organizations, both nationally and internationally. Financial education has already started in Hungary, in different sectors, with different actors. The education and upbringing have an undisputed role of in this, in my view, the younger we start it, the more effective it is. In this study, we review the possible definition of the concept of financial literacy, the status in Hungary and the development path.

  • GONDOLATOK FENNTARTHATÓSÁGI SZÁMVITELRŐL ÉS TÁRSADALMI FENNTARTHATÓSÁGRÓL
    Views:
    135

    The political prominence of sustainability and the scientific prominence of sustainability accounting go back nearly 40 years. While initially providing sustainable operations (at the corporate, state, and global levels) was just an opportunity, nowadays more and more binding laws are issued both from individual nations and communities of nations, forcing citizens and business organizations to take action in this direction. This article goes one step back and seeks to illustrate some contradictions, problems and limitations inherent in basic contexts. After the general presentation of the topic, the focus of this study shifts to the aspect of social sustainability, and within it to the question of equality.

  • REPORTING IN INDUSTRIAL 4.0 - ETHICS & EFFICIENCY
    42-50
    Views:
    446

    Entering the digital age, business conditions have changed. The social and economic effects of Industry 4.0 surround humanity. Systems that work together in the cyber-physical space move companies and create value. Naturally, the management wants to evaluate these processes and wants to see reports about them. New times, new winds, that is, the activities of a company based on digital technology require a new kind of reporting technique and methodology. The study briefly introduces the tools we use for this purpose. These tools (methods) also raise a number of ethical issues, while controlling and reporting must also meet the pressure of efficiency, that is, we have to increase the efficiency of reporting.