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• DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW

  69-74

  Petronella Doszpoly

  Views:

  399

  In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.

• Transformation processes in the development of education in Russia

  194-198

  Igor Molchanov

  Natalya Petrovna Molchanova

  Views:

  102

  This paper discusses the improvement of education in the Russian Federation in the period of transformation and modernization of the economy and social sphere and the direction of development of the resource potential, financial security and social and public administration in the learning domain. 

• DIGITALIZATION CHARACTERISTICS OF THE CONTROLLING AREA OF COMMERCIAL ENTERPRISES

  49-59

  Péter Bajnai

  Views:

  148

  One of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.

• Trends in the Construction Industry and in Building Public Utilities

  23-28

  Attila Szakács

  Zsolt Szakács

  Éva László

  Views:

  141

  If one hears the word construction industry, one probably associates it with building a house, but the concept of construction industry covers a much larger area and can be divided into colourful periods. Architecture is the transformation of the built environment. On the one hand it is one of the branches of arts (applied arts), on the other hand it is one of the branches of engineering and technology disciplines. Nowadays, more and more environment-friendly technology is used in the construction industry, and already in the design stage a considerable emphasis is put on the use of renewable energy resources, in particular the use of solar cells. To measure the trends in the construction industry and in the building of public works we have also prepared a questionnaire which was filled in by 100 managers of enterprises.

• Moral climate change – moral renewal

  34-44

  Sándor Bálint

  Views:

  100

  The human is a moral beings - because it does not behave as a moral being, - will come to naught. According the advocates of ethics, the not insight of this fact should lead to a global ecological disaster ( to a second flood). The possibility of survival is standing or falling with the possibility of moral action: are we aware of the existence of good or bad? Are we able to distinguish the two? Is our freedom, to choose the good knowing both? And at the and, do we recognize our
  unavoidable responsibility for our actions? This study is about it.