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• Examination the information content of the notes to the financial statement through companies with different activities

  41-52

  Dóra Kerezsi

  Bernadett Béresné Mártha

  Dávid Sütő

  Veronika Fenyves

  Views:

  81

  The aim of the study is to present the infromation content of the notes to the financial statement using different types of companies. Companies must provide a realistic picture of their assets, financials and profitability position. It is necessary an integrated information system to evaluate the businesses. The data of the financial statement prepared by accounting act are historic, and they are about the past. These data are explained in notes to financial statement. This study investigates 15 notes to the financial statement considering the obligations declared in accounting act in case of different types of company. The companies are selected by expert sampling. The main activity of enterprises are food-retail, services and processing. Both of three scope of activities companies 's notes specific, that mostly the simplified financial statements include several deficiencies. The notes of the financial statements are fully compliance to the rules of the statutue. The reason of the differencies are the different market participants make a different expectation of the notes's importance and preparation.

• The Importance of Training and Development Programs in Promoting Sustainable Consumption Behavior: An HRM Perspective

  47-55

  Awaz Ismael

  Péter Balogh

  Views:

  301

  The increasing awareness of the impact of human activities on the environment has led to a growing interest in sustainable consumption behavior. Sustainable consumption behavior refers to the choices and actions of individuals, households, or organizations that prioritize the long-term well-being of both the environment and society while meeting their needs and desires. It involves making responsible and ethical decisions about what to consume, how much to consume, and how to consume, with the aim of minimizing negative impacts on the planet and future generations. This research aims to identify the importance of training and development programs in HRM in promoting sustainable consumption behavior. The research problem has been formulated with several questions, most notably: Do organizational training and development programs impact sustainable consumption behavior? The methodology of this study is a Systematic Literature Review of the importance of training and development programs in promoting sustainable consumption behavior. This research found that HRM can implement training and development programs focusing on sustainability to encourage sustainable behavior among employees. Such programs can include educating employees on sustainable consumption practices, promoting renewable energy sources, reducing waste, adopting a life cycle perspective, and accounting for equity dimensions.