The ongoing dissemination of globalization and digitalization may suggest that personal relationships are becoming less crucial in the context of retail banking and financial services. In Hungary, in addition to private banking, which is associated with high income levels, personal banking also plays an important role. The objective of this study is to develop a model that can identify the factors that determine customer satisfaction and their relative importance. Furthermore, the aim is to incorporate gender and age as moderator variables to identify demographic differences in satisfaction. The analysis was conducted via a questionnaire survey in October to November 2023 employing a purposive sampling approach in a university environment, as the respondents are likely to possess the highest level of existing financial knowledge within this population. The 214 valid responses were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, with the objective of contributing to the development of theory in this field of study. The results demonstrate that perception (β = 0.519) and reliability (β = 0.253) collectively explained 51.8% of the variance in satisfaction. Moreover, the results indicate that perception accounts for 49.2% of the variance in reliability, suggesting the existence of an indirect effect on satisfaction. Therefore, the findings suggest that, despite the advent of digital banking, face to face service remains a pertinent concern in Hungary, and financial institutions should prioritize the factors that shape customer satisfaction. The study contributes to the literature and to the development of customer loyalty strategies for banks based on these findings.

This study examines the spatial distribution and structure of traffic offences in the Northern Great Plain region. The research is unique in that it examines a specific area through the lens of geography. The research shows and demonstrates that the research area of crime and transport geography is much broader than previous researches has shown. At the beginning of the study, the authors clarified the conceptual framework, as the terms “violation” and “offence” are often confused even in technical materials. The research shows which routes are the most frequently used by road hauliers in the regions under study and what type of checks have been carried out on these routes by the Transport Authorities of the Government Offices. The type of administrative penalty detected and the nationality breakdown of the infringements are described. The study typifies the infringements involving administrative fines by nationality category.

Background and introduction: The East and Southeast Asian newly industrialized economies have shown spectacular economic development by their export-oriented development policies during recent decades, which resulted in not only economic wealth but enabled them to be technology exporters and investors. Their products, their flagship brands today are well-known and recognized throughout the world. It is not surprising that the Hungarian government—by its Hungarian Eastern Opening strategy—intended to focus on these economies, even though that with most of them there were intensive and broad co-operation in the fields of business, investment, culture, education and tourism. The new strategy gave a focus on increasing the diplomatic and trade relationship with the wider region, new embassies and trade representation offices were opened or re-opened in several locations with the view of intensifying the business and the people-to-people contacts. Even though the pandemic of Covid 19 and the energy crisis caused disruption in international trade, it can be said the trade and investment relations with these economies have still been growing, especially on the import side. The prospects of the growth of Hungarian exports to these destinations are modest which is hindered by the huge geographic distance, the peculiar consumer preferences, the merely different market conditions and the sharp competition. Objective: The aim of this paper to illustrate by statistical figures the state of the trade and investment relations between Hungary and the Republic of Korea, Taiwan, Singapore and Thailand. Methodology: Bibliographic and data analysis, focusing on the relevant international and Hungarian literature and databases, especially the trade and investment statistics of the Hungarian Central Statistical Office (HCSO/KSH).

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

Introduction, purpose of the study: In Central Europe, in Hungary, the state guarantees access to health care and basic health services partly through the Semmelweis Plan adopted in 2011. The Health Plan aims to optimize and transform the health system. The objectives of hospital integration, as set out in the Plan, started with the state ownership of municipal hospitals in 2012, continued with the launch of integration processes in 2012–2013 and culminated today. The transformation of a health system can have an impact on health services and thus on meeting the needs of the population. We aim to study the effectiveness of integration through access to CT diagnostic testing. Our hypothesis is that integration has resulted in increased access to modern diagnostic services. The specialty under study is computed tomography (CT) diagnostic care. Our research shows that the number of people receiving CT diagnostic care has increased significantly because of integration, which has also brought a number of positive benefits, such as reduced health inequalities, reduced travel time, costs and waiting lists. Test material and method: Our quantitative retrospective research was carried out in the hospital of Kalocsa through document analysis. The research material was comparing two time periods in the Kalocsa site of Bács-Kiskun County, Southern Hungary. The number of patients attending CT examinations by area of duty of care according to postal codes was collected: Pre-integration period 2014.01.01–2017.11.30. (Kalocsa did not have CT equipment, so patients who appeared in Kecskemét Hospital but were under the care of Kalocsa), post-integration period 2017.12.01–2019.12.31. (period after the installation of CT in Kalocsa). The target group of the study consisted of women and men together, aged 0–99 years, who appeared for a CT diagnostic examination. The study sample size was 6721 persons. Linear regression statistics were used to evaluate the results. Based on empirical experience, a SWOT analysis was carried out to further investigate the effectiveness of integration. Results: As a result of the integration, the CT scan machine purchased in the Kalocsa District Hospital has enabled an average of 129.7 patients per month to receive CT scans on site without travelling. The model used is significant, explaining 86% of the change in the number of patients served (F = 43.535; p < 0.001, adjusted R² = 0.860). The variable of integration in the model is significant, with an average increase in the number of patients served of 129.7 per month (t = 22.686; p < 0.001) following the introduction of CT due to integration. None of the month variables representing seasonal effects were found to be significant, with no seasonal effect on care. The SWOT analysis has clearly identified the strengths, weaknesses, opportunities and threats related to the integration, the main outcome of which is the acquisition of a CT diagnostic tool. Conclusions: Although we only looked at one segment of the evidence for the effectiveness of hospital integration, integration in the study area has had a positive impact on CT availability, reducing disparities in care.