Nowadays, finding a suitable solution to the problem of generational change in case of small and medium-size enterprises (SMEs) is becoming increasingly challenging. The aim of this research to investigate whether entering into the stock exchange could be a realistic alternative for Hungarian companies to eliminate this issue. This study reviews the process of Initial Public Offering (IPO) and summarises the advantages and the difficulties of going public. The paper focuses on the opportunities for value creation and saving offered to SMEs by listing on the stock exchange. As primary research on practical experiences, semi-structured in-depth interviews were conducted with the managers of 10 involved companies, and some financial indicators were examined. The research does not cover all relevant companies; however, it is still suitable for drawing a conclusion. The presence on the stock market proved to be useful for the companies and played a significant role in the preservation of the company’s value as well as in financing opportunities. The path demonstrated in this article is suitable for other businesses to follow the pioneers.

Climate change is causing serious impacts, especially in sub-Saharan Africa, where poverty rates could increase by 2050 if climate and development measures are not taken. The health consequences are diverse and include transmissible and non-transmissible diseases. The objective of this study is to analyze the strategies implemented in health facilities in the Greater Lomé health region to cope with the impacts of climate change. The survey was carried out in 23 health facilities in 2022. It was a descriptive cross-sectional study which was carried out from July to September 2022. Qualitative and quantitative approaches were used. Non-probability sampling method and purposive choice technique were used. Four techniques made it possible to collect the data, namely documentary analysis, survey, interview and observation. The collected data were processed with Excel software and exported to SPSS for analysis. In total, 112 people were surveyed out of 161 planned. According to the results, 52.68% of health facilities did not implement adaptation strategies, 47.32% used adaptive strategies depending on to their means. Strategies exist but at low percentages due to limited technical and financial resources and the insufficiency of innovative policies. These strategies need to be supported in order to make them more effective. The study provides a basis for adopting innovative strategies and encouraging financing for adaptation actions.

Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

considering the rate of the currency channel, this study aims to analyze the effect of government foreign debt on labour demand in Indonesia. The Real Effective Exchange Rate (REER) is used to quantify the exchange rate, while estimates of the labour force participation rate characterize labour demand. this study expands upon the cobb-Douglass production function by including public debt as an integral element of the statistical model. The current study examines time series data from 1994 to 2022 and uses the Vector Error Correction Model (VECM) for estimation. in conclusion, the results suggest that an increase in government external debt would result in a decline in labour demand, especially during economic shock associated with an expansion of the government deficit. Moreover, the Real Effective Exchange Rate has a beneficial long-term impact on labour demand. enhancing the purchasing power and stimulating investment through the appreciation of the domestic currency against foreign currencies will consequently increase economic productivity.

Since the external environment on a global level is very unstable, recovering from various unexpected shocks becomes a challenging question for all countries. Thus, for each country it is necessary to understand its weaknesses and threats. Further, the preparation for any level of uncertainty in various fields must be imperative. Even for the most unpredictable shocks such as pandemic, cyberthreat, or even war. The aim of the article is to evaluate the state resilience of the Baltic States by creating the national resilience index. A state’s resilience is based on four pillars: economic, social, good governance, and defence. The methodology is based the SAW method, data has been collected from NATO and Eurostat databases. As the result of the study, resilience index has been estimated for each year from 2015 to 2022. Results revealed vulnerability and problematic areas of each country.

This research aims to build an appropriate leadership model for regional heads in mitigating disasters due to climate change that is occurring in Papua. Papua Island is one of the islands that is included in disaster-prone areas, namely earthquakes, flash floods, tidal floods and landslides. This disaster occurred due to Papua’s geological conditions in the form of activity on the Indo-Australian plate (southern part) and the Pacific plate (north-eastern part). Exploitation of nature carried out by companies and communities themselves in a particular area has an impact on the balance of the natural ecosystem. So far, disaster management has only focused on emergency response. Aid movements coordinated by ordinary people also focus more on raising aid for emergency situations. In fact, comprehensive disaster management includes before, during and after a disaster occurs. So a combination of leadership styles is needed that must be carried out at each phase of a disaster so that the right model can be produced. The results of this research found that the leadership model of regional heads in mitigating climate change in Papua is in accordance with the disaster management cycle with leadership styles, and traditional Papuan leadership styles. This combination is called a collaborative leadership model for disaster management in Papua. It is hoped that by implementing this model, climate change disaster mitigation can be effective.