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The necessary soft skills for corporate IT governance system — Based on students’ opinions in Hungarian higher education in economics
No full textToday, soft skills are undoubtedly just as important to employees and employers as hard skills. Research in information technology (IT) is increasingly showing that hard skills are not enough to do a job well. Our paper presents the results of a study conducted in 2023–2024 with the aim of analysing which soft skills are necessary to work successfully as a user in SAP S/4HANA. The authors explored what soft skills are needed to perform specific IT activities in complex enterprise resource planning (ERP) systems. Although studies on hard and soft skills among ERP users have been conducted previously (Boyle & Strong, 2006), these studies did not focus on SAP S/4HANA systems. This research was carried out with students at Budapest Business University, who learn SAP S/4HANA sales and distribution and material management modules from a beginner level. The authors conducted a questionnaire-based quantitative study with 215 students. Results were analysed using SmartPLS 4 and the Statistical Package for the Social Sciences (SPSS) 28. To analyse the hypotheses, the authors performed single and multiple variable mean and variance analyses and used a structural equation modeling (SEM) model to show how the individual elements of the examined issue are interrelated. The results reflected that learners were confident in having sufficient soft skills to operate the system at the end of the course. There are skills that vary in strength between genders and have a significant impact on the ability to operate the system. Examples include diligence, personal development, and reliability. Context- and performance-related soft skills have a significant impact on an individual’s ability to successfully complete SAP S/4HANA tasks. The results proved that soft skills are also necessary for the proper operation of SAP S/4HANA
Kárpát-medencei fehérkorhasztó gombák faanyag-bontó képességeinek genomikao szintű összehasonlítóó vizsgálata
No full textGhosting in Business Contexts: An Approach to Operationalization
No full textGhosting, originally known as an interpersonal phenomenon, has spread to professional contexts, particularly in recruitment processes. Companies are faced with the challenge of candidate ghosting, where applicants break off contact wit-hout prior indication or explanation of reasons. While the phenomenon is present in the public debate, there is a lack of scientific research from the perspective of companies. This review takes a systematic approach to operationalising candi-date ghosting in recruitment processes in order to analyse existing methodologi-cal concepts and develop a suitable research design. Using a literature review and a four-stage assessment approach, existing studies are analysed in terms of their generalisability, their focus on company processes and their ability to identify candidates’ ghosting tendencies. The results show that previous research is often focused on candidate perspectives and rarely provides company-relevant recom-mendations for action. Based on the identified research gaps, an optimal metho-dological design is proposed that utilises quantitative approaches and relies on company accessible data. This review contributes to better prediction and pre-vention of candidate ghosting in recruitment processes and supports companies in developing targeted recruitment strategies. JEL-codes: D81, M50, M5
Analysis of Submersible Pumps Systems to Increase Their Efficiency, Reduce Their Carbon Emission, and Improve Their Ecological Footprint
No full textThe focus of this study is to present and discuss the results of an investigation in relation to the behavior of comparable submersible pumps under identical environmental circumstances under the influence of constantly changing operating conditions due to external effects. Changing operating conditions have a negative impact on energy efficiency and hydraulic performance, which shortens the longevity of submersible pumps, thereby downgrading both the carbon footprint of the application and the ecological footprint of the product. The aim of this study was to develop a test setup to simulate almost actual operating conditions such as in mining or tunnel construction and to record measurement data (primary data) with a smart control and monitoring system. As the applied methodology primary data (flow rate, flow pressure, power consumption, water level, horizontal and vertical vibration) were recorded over 10 weeks and evaluated by statistical analysis. The main objective of this study is to demonstrate, by means of statistical analysis, that changing operating conditions are closely related to the longevity (wear and tear) and the overall life cycle assessment of the application. A precise analysis of the application and a corresponding technical design based on the present study, in connection with a smart control system, will reduce the carbon footprint, and the ecological footprint will be permanently improved. For suppliers and for end users as well as for society, such intelligent systems which react accordingly to changing conditions are essential for the development of ecological and social sustainability as well as for economic efficiency
FENNTARTHATÓSÁGI ÁTMENET – INNOVÁCIÓS ÖKOSZISZTÉMÁK – DIGITÁLIS MEGOLDÁSOK: Konferenciakötet
No full textA kibocsátók nem pénzügyi jelentései a Budapesti Értéktőzsdén
No full textAz ESG, azaz nem pénzügyi jelentések (az ESG az Environmental (környezeti), Social (társadalmi) és Governance (irányítási) angol szavak rövidítése) egyre nagyobb jelentőségre tesznek szert a gazdaságban, így Magyarországon is. Egyfelől, a nem pénzügyi jelentések készítésének kötelezettsége a gazdasági szereplők egyre bővülő körére terjed ki. Másrészt, a jelentések tartalmának szabályozása is részletesebbé és kiterjedtebbé válik. A vizsgálat célpontját a Budapesti Értéktőzsdén jelenlévő kibocsátók képezik, akik általában jelentéstételi kötelezettséggel rendelkeznek. Ezen vállalatok a tőzsdei kibocsátáskor rendelkeznek információval a nem pénzügyi jelentéstételi kötelezettségükről, míg számos kisebb vállalatot a tőzsdei cégeken kívül meglepetésként érhet a jelentési kötelezettség megjelenése. A Budapesti Értéktőzsde kibocsátói köre bővül, így egyre több vállalat szerez tapasztalatot ezen a területen. Ezért érdekes megvizsgálni, hogy a szereplők hogyan kezelik a jelentések készítését, hiszen valószínűleg mintául szolgálnak majd az ebbe körbe belépő vállalatoknak. A vizsgálat célja a bevont vállalati kör nem pénzügyi jelentéseinek tartalmi jellemzőinek feltárása és elemzése. A kutatás a vállalatok és a tőzsde honlapjain közölt nyilvános jelentések feldolgozásával történik. A Budapesti Értéktőzsde részvény szekcióban végzett kutatás eredményeként megállapítható, hogy a prémium kategóriában szereplő társaságok az elvárásokon felül teljesítenek a jelentések tartalmának minőségének vonatkozásában, amit a stratégiájukhoz kapcsolódó erőforrásbevonás igényük motivál. A standard részvények körében egyelőre a szereplők nagyjából negyede jelentet meg
fenntarthatósági jelentést
Der Einfluss der Verhaltensökonomie auf die Entscheidungsfindung im Umweltbereich – Ein Systematic Literature Review
No full textIn den klassischen Wirtschaftsmodellen wird in der Regel von Entscheidungen ausgegangen, die auf Basis des Homo oeconomicus, eines rational handelnden Akteurs, getroffen werden. Die empirische Realität zeigt jedoch, dass diese Annahme nicht haltbar ist, da in Entscheidungsprozessen eine Vielzahl weiterer Faktoren eine Rolle spielt. In der Konsequenz etablierte sich das Forschungsgebiet der Verhaltensökonomie. Diese integrierten Erkenntnisse aus der Psychologie in Wirtschaftstheorien. In ähnlicher Weise wie das hier thematisierte Fachgebiet hat auch das der Nachhaltigkeit in den vergangenen Jahren einen signifikanten Bedeutungszuwachs in der Forschung erfahren. Die Zunahme der Publikationen birgt das Risiko einer Überlastung mit Informationen. Der vorliegende Beitrag verfolgt das Ziel, sich dem komplexen
Themenfeld in einer systematischen Weise zu nähern. Im Rahmen der vorliegenden Untersuchung erfolgt eine Auswertung der bisherigen Forschungsliteratur mittels einer systematischen Literaturrecherche. In der Folge kann eine Auswertung mit bibliometrischen Methoden sowie einer qualitativen Inhaltsanalyse durchgeführt werden. Die Ergebnisse sind als Grundlage für künftige Forschungsprojekte zu betrachten und weisen auf bestehende Forschungsdesiderate hin. Die Auswertung zeigt, dass eine Vereinigung der beiden Forschungsfelder möglich ist und dass sie sich in vielerlei Hinsicht komplementär zueinander verhalten
Financial and Accounting Issues in Sustainable Economic Decisions – Direct Tax Law Comparison Between Hungary and Germany
No full textTaxes are used to finance the state budget. Subjects in the legal framework obliged to pay taxes and are entitled to a proportionate, fair and coherent legal system. The tax liability relationship are subject to various problems, such as the scope oft the law, interpretation of content, bureaucracy e.t.c. When taxpayers act across borders, these areas of tension multiply. The first section of this document outlines the challenges facing taxpayers in Hungary and Germany. Based on this, the income and corporate tax systems are compared. The comparison of the tax systems makes it clear that the tax systems are not coordinated with one another, meaning that taxpayers who operate internationally must carefully analyze each national legal system and possible double taxation risks. The article also addresses the OECD's double taxation agreements (DTAs), which attempt to mitigate the double taxation situation. However, DTAs assign the right to tax to only one state and do not resolve the inconsistencies of the bilateral systems. This leaves double taxation risks that influence sustainable, financial and economic decisions. The paper ultimately proposes a different approach to a solution that would need to be further scientifically researched: Instead of adding additional standards to the existing, problematic tax systems, an understanding, respectful and communicative approach between the tax jurisdictions could be
a better solution. This could create trust in the rule of law and contribute to more sustainable decisions