The study aims to examine the labor market challenges and motivational factors for employee retention through the example of a small machinery company in Hungary. In recent years, Hungary’s labor market has faced significant difficulties, particularly due to the COVID-19 pandemic, which resulted in temporary unemployment followed by labor shortages. The research aims to identify the motivational, welfare, and financial factors that contribute to employee retention. Due to the small sample size, we did not investigate the relationships concerning loyalty, commitment, and performance. The research methods included comprehensive data collection at a machinery company employing 24 people located near the Austrian-Hungarian border. During the data collection, we conducted a questionnaire survey that included questions related to benefits, performance, commitment, and loyalty. The collected data were processed by calculating weighted averages and differences. The results indicate that flexible working hours and easy accessibility to the workplace are of utmost importance to employees. There is also a significant demand for performance-based pay and diverse, flexible benefit packages. Employees require both formal and informal professional recognition, such as praise and awards. The research has practical significance for both organizational management and employee well-being. Understanding employee opinions and implementing measures based on these can have four primary effects: improvement in employee performance, reduction in turnover, increase in organizational commitment, and enhancement of the company’s positive perception.

The purpose of the article is to present the current situation in the rail freight transport in Thailand and the direction of changes in this area. Firstly, Thailand statistics in volume of freight transport by rail and modal share of freight transport have been presented. Afterwards, problems and obstacles in railway operational practices and in using rail transport services have been identified to improve railway system in Thailand and the outcome was assessed in terms of railway capacity and utilization. The findings were used to outline the direction of changes in rail freight transport. The results show that the rail transport capacity in double-track would increase by 48% (at present by 15.5% and as plan by 30%) and the ratio by rail transport to total freight transport would increase from at present by 1.87% to 10% in 2037.

Peru is a country open to the world economy and to national and foreign investments; therefore, economic activities of an industrial, commercial and service nature in general are developed. It also has a wide variety of natural resources, which is why the state has chosen to apply differentiated treatment in the tax field to certain types of business activities by granting certain “benefits” and “incentives”. However, due to a lack of knowledge about tax legislation, they are not used adequately. In this context, the objective was to analyze the level of knowledge of the legislation, tax and its impact on the development of their operations in formal business aquaculture in the ring circumlacustrine of the region in 2021. It was developed under a descriptive correlational design with a sample of 80 circumlacustrine ring aquaculture companies. The results indicated that there is a low level of knowledge about tax legislation on the part of the owners of aquaculture companies, which negatively affects the development of their formal operations in the circumlacustrine ring of the Puno region. As a consequence, it has a negative impact on the formalization of companies since they do not know about the benefits and tax incentives and even less about the tax regimes to which they are subject as taxpayers; therefore, aquaculture companies are in the informality category in a high percentage.