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. 

Sustainability has become increasingly important in recent decades and has become a key concept in various areas of society. The early integration of sustainability principles into education is of crucial importance, as the elementary school years represent a decisive phase in children's development. During this phase, fundamental values, attitudes, and behaviors are formed that will have a significant impact on later lives and the relationship with the environment. Elementary school offer a unique opportunity to reach people from different social backgrounds and thus impart a common basic knowledge that can serve as a basis for shaping a sustainable society. Elementary schools are therefore an ideal place to introduce children to the principles of sustainability and sensitize them to the challenges of the 21st century. The aim of the study is to explore the current state of sustainability education in elementary school. It takes a closer look at whether elementary school students are old enough to be confronted with sustainability, what methods already exist and what the challenges are in implementing sustainability education. The basis for the study is an online survey conducted at 60 different elementary school in the state of Baden-Wuerttemberg in Germany. In conclusion, while there is room for improvement, the survey results suggest a growing awareness of the significance of sustainability education in elementary schools. The findings call for targeted efforts to enhance curriculum integration, teacher training, and resource provision to promote a more sustainable and environmentally conscious generation of students in Baden-Wuerttemberg.

Given the multifaceted nature of crime trends shaped by a range of social, economic, and demographic variables, grasping the fundamental drivers behind crime patterns is pivotal for crafting effective crime deterrence methodologies. This investigation adopted a systematic literature review technique to distill thirty key factors from a corpus of one hundred scholarly articles. Utilizing the Principal Component Analysis (PCA) for diminishing dimensionality facilitated a nuanced understanding of the determinants deemed essential in influencing crime trends. The findings highlight the necessity of tackling issues such as inequality, educational deficits, poverty, unemployment, insufficient parental guidance, and peer influence in the realm of crime prevention efforts. Such knowledge empowers policymakers and law enforcement bodies to optimize resource allocation and roll out interventions grounded in empirical evidence, thereby fostering a safer and more secure societal environment.

The distress of commercial companies is considered one of the most critical stages leading to the liquidation and termination of the business. This danger increases in the context of poor management, stagnation, and the occurrence of crises and external circumstances that affect the company’s ability to cope. Rules regarding financial restructuring of distressed commercial companies may be regarded as the most prominent legal framework adopted by Emirati, Kuwaiti and French legislators to address the instability and distress of commercial enterprises and to provide solutions to mitigate the risk of bankruptcy and liquidation. It is a preventive measure aimed at reaching an agreement between the debtor and creditors to resolve the disturbances or difficulties faced by the company, which may affect its obligations to others. Therefore, financial restructuring is considered a mean of prevention and rescue for commercial companies, and the success of this rescue is linked to the debtor’s cooperation and seriousness in overcoming such issue.

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 contribution questions young people’s access to digital networks at the scale of intermediate cities in Saint-Louis. Thus, it analyzes the prescriptions of digital actors responsible for the development of digital economy in relation with the orientations of the Senegal Digital 2025 strategy. This is a pretex to highlight the gaps between official political discourses and the level of deployment of digital infrastructures. The study highlights the need to repoliticize the needs of populations for broadband and very high-speed connections to promote local initiatives for youth participation in Saint-Louis. Indeed, datas relating to access and use of the Internet by young people reveal inequalities linked to household income, the disparity of infrastructure and digital equipment, and the discontinuity in neighborhood development, but also to the adaptability of the internet service marketed. Through urban and explanatory sociology mobilized through the approach of young people’s real access to the Internet, our analyzes have shown at the scale of urban neighborhoods the impact of the actions recommended by those involved in the development of populations’ access to Internet. The result is that the majority of young people are forced to access the Internet through medium-speed mobile networks.

The global climate governance process will have a profound impact on geopolitical relations, and, at the same time, these will determine the direction of cooperation in international climate governance. The European Union and the United States are the most important players in the global governance of climate change, and their competing policy orientations and dynamics have a major impact on trends in this field. In this context, Africa is the region most vulnerable to climate change, and the climate issue in Africa has become one of the frontiers of competition between major powers. Indeed, major powers are increasingly competing in Africa, primarily in the areas of climate leadership, program provision, and capacity building. The study is based on the review of articles and research works regarding the global climate change strategies, especially in AFRICA (2020–2024); it also collected information and statistics from the websites and reports of world banks. In the future, the European Union and Africa should work together to build a new era of strategic partnerships to fight climate change. To do this, they should strengthen their strategic collaboration in global climate governance, look for new ways to work together in old ways, and make their cooperation more effective and efficient.

This research aims to analyze the contribution of the Industrial World Business program in improving the work skills and work readiness of people with disabilities through the Systematic Literature Review method. The involvement of businesses and industries in developing inclusive programs for people with disabilities is an important key to bridging the skills gap and employment opportunities. This research identifies various programs, best practices, and challenges in implementing these programs. Based on the results of the literature reviewed, it was found that inclusive job training programs significantly improve the technical and non-technical skills of people with disabilities while strengthening their readiness to face a competitive job market. On the other hand, there are still obstacles in the accessibility and adaptation of training programs that must continue to be optimized. However, to achieve greater inclusivity, improvements are still needed in terms of accessibility, program adaptation, and efforts to reduce discrimination in the world of work. It is hoped that the results of this research can become a basis for policymakers, industry players, and educational institutions to continue to develop inclusive programs and empower people with disabilities in the world of work. Collaboration between industry and vocational service providers is critical to improving employment outcomes and facilitating a successful transition from education to employment for people with disabilities.