The proportion of elderly people is growing steadily in many countries, and this trend is expected to continue. As a result, ageism—negative discrimination often tied to perceptions of the elderly—becomes especially harmful. Ageism prevents older generations from being fully accepted by society and, in turn, hinders their ability to adapt to today’s technological changes. In this article, we present the results of our survey mapping the extent of ageism among youth in Uzbekistan, known for its cultural tolerance in Central Asia, and in Hungary, a more individualistic society in Central Europe. To interpret the survey results accurately, we included specific questions to measure social desirability bias, enabling a realistic comparison of ageism levels between the two countries. Data was collected through a survey translated into multiple languages, with a final sample of nearly 400 respondents, each either currently pursuing or already holding a college-level diploma. Our methodological approach was twofold. First, we conducted simple chi-square tests to compare levels of negative and positive ageism between the two countries under study. Upon finding significant differences, we used multivariable OLS regression to explain the variance in types of ageism in Uzbekistan and Hungary, accounting for the possible effects of social desirability bias. Uzbek youth demonstrated higher levels of positive ageism and lower levels of negative ageism compared to Hungarian youth. This finding confirms that the cultural tolerance in Uzbek society remains strong and, in many ways, could serve as a model for Hungary. Additionally, our literature review highlights that adequate infrastructure is essential for a society to treat older adults equitably alongside other citizens.

The research aims to map environmental protection strategies and the related control tools and to identify the links among companies with the largest number of employees and sites in Hungary. The research questions were answered using a questionnaire survey method. The authors used cluster analysis to classify the 205 company strategies into the identified strategy clusters: Leaders, Awakeners, and Laggards. Then, the examined 21 environmental management control tools in the sample were divided into four groups: strategic, administrative, methodological and economic. Economic and strategic methods were the most common in the sample. The authors used cross-tabulation analysis to examine whether there is a statistically proven relationship between belonging to environmental strategy clusters and specific control tools. The analysis showed significant but weak to moderate relationships. According to Cramer’s V and the contingency coefficient, the closest relationship between the tested environmental management control tools and membership in environmental strategy clusters is shown by evaluating investments, assessing the economic viability of environmental strategies, and running an environmental training program for employees. In case of the robust lambda indicator, a significant relationship was found by examining the economics of environmental strategies and identifying environmental success factors and eco-balances. It can be concluded that the companies under examination follow a set of environmental goals, which they have incorporated into their strategic objectives. They use the available environmental management control toolbox to develop their strategies and to monitor their implementation to varying degrees.

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.