Search results

1 – 4 of 4
Per page
102050
Citations:
Loading...
Available. Open Access. Open Access
Article
Publication date: 7 January 2022

Edit Lippai-Makra, Zsuzsanna Ilona Kovács and Gábor Dávid Kiss

This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content…

2222

Abstract

Purpose

This paper aims to investigate the non-financial reporting (NFR) practices of Hungarian listed public interest entities for 2016–2018 in terms of the required disclosure content based on the 2014/95/EU Directive (ED).

Design/methodology/approach

The authors apply content analysis methodology on Hungarian firms subject to mandatory reporting under the ED. The target variable in the multivariate model is the reporting quality (Qi) measured by a combined index.

Findings

The authors find that the ED had a moderate impact on Hungary's reporting quality because the overall disclosure of the sample only increased from low to medium level. The authors found that the value of intangible assets is a determinant of the reporting quality before and after the implementation of the ED. The findings support the effect of coercive isomorphism on Hungarian NFR practices.

Research limitations/implications

The limitation of the research is the number of firms examined. However, the authors covered the entire (non-bank) community of the Hungarian firms subject to the ED.

Practical implications

The authors suggest that reporting entities build upon the synergy between intellectual capital disclosure and NFR when elaborating their reporting strategies. The authors recommend the integration of ethical matters into corporate strategies and policies. Policymakers may consider the revision of the Hungarian regulations. The authors suggest academics embrace these topics in teaching.

Originality/value

To the best of the authors’ knowledge, this is the first study that investigates the impact of ED in the context of Hungary. The authors contribute to the existing literature by adding the results of the ridge regression model, highlighting the importance of intangible assets.

Details

Journal of Applied Accounting Research, vol. 23 no. 1
Type: Research Article
ISSN: 0967-5426

Keywords

Access Restricted. View access options
Article
Publication date: 25 February 2019

Dániel Straubinger, Attila Géczy, András Sipos, András Kiss, Dániel Gyarmati, Oliver Krammer, Dániel Rigler, David Bušek and Gábor Harsányi

This paper aims to present a novel approach on investigating critical current densities in the solder joints of chip-size surface-mounted components or device (SMD) components and…

173

Abstract

Purpose

This paper aims to present a novel approach on investigating critical current densities in the solder joints of chip-size surface-mounted components or device (SMD) components and ball grid array (BGA) lead-free solder joints with the focus of via-in-pad geometries. The investigation involves a numerical approach and a physical validation with selected geometry configurations and high current loads to reveal possible failure sources. The work is a continuation of a previous study.

Design/methodology/approach

Current density was investigated using finite element modeling on BGA joints. Dummy BGA components, 0402 and 0603 zero ohm jumper resistors, were used, both in daisy chain setups on standard FR4 printed circuit boards (PCBs). Respective physical loading experiments were set to find effects of elevated current density at hot zones of the joints. Cross-section analysis, scanning electron microscopy and shear force tests were used to analyze the joints.

Findings

The findings reveal alterations in the joints, while the current loading is not directly affecting the structure. The modeling reveals the current density map in the selected formations with increased current crowding zones. Overall, the degradation does not reach the level of electromigration (EM)-induced voiding due to the limiting factor of the FR4 substrate.

Practical implications

The heavy current load affects joint reliability, but there are limitations of EM-induced failures on PCB-based assemblies due to the thermomechanical weakness of the FR4 material.

Originality/value

The experiments investigate current density from a novel aspect on frequently used BGA surface mounted components with modeling configurations focusing on possible effects of via-in-pad structure.

Details

Circuit World, vol. 45 no. 1
Type: Research Article
ISSN: 0305-6120

Keywords

Access Restricted. View access options
Article
Publication date: 18 August 2023

Imola Cseh-Papp, Erika Varga and Tímea Juhász

Based on empirical data, this study investigates the intention of BA/BSc students in higher education to either pursue their studies or start working.

256

Abstract

Purpose

Based on empirical data, this study investigates the intention of BA/BSc students in higher education to either pursue their studies or start working.

Design/methodology/approach

This paper analyses how students' attitudes towards higher education and studying (quality of undergraduate education and performance in higher education), as well as the intention to meet labour market needs, influence the decision of pursuing studies in a Master's programme.

Findings

The main reason why respondents do not intend to pursue their studies is not because they do not want to work. It is primarily the acquisition of knowledge and the motivation to learn that encourages students to stay in higher education. Moreover, individual performance in Bachelor programmes has no influence on the decision made by students to study or work after graduation.

Research limitations/implications

As for the limitations of the study, the authors have to mention that although the survey is based on data from a single country, the similarity of the international and Hungarian previous research results suggests that similar results would have been obtained in an international sample. Furthermore, the impact of the current ongoing epidemic on the further learning of young people in tertiary education at primary level could not be investigated by the authors.

Practical implications

The bivariate logistic regression results show that the correlation between secure job placement in a field of study and the quality of education is not significant. Furthermore, students are primarily motivated by the desire to learn and acquire knowledge. The reasons can therefore be explored based on the analysis of more detailed data, which could be the subject of a subsequent study.

Originality/value

The authors conducted their research in Hungarian higher education at seven universities between 2019 and 2020 to determine the influencing factors of career choice decisions, the degree of students' satisfaction with their selected course, their attitude towards higher education and learning, their job opportunities after graduation and the extent to which their decision is made according to their labour market orientation. Although the study relies on data from a single nation, the similarity between the findings of previous international (Hovdhaugen and Ulriksen, 2021; Sikyr et al., 2019); and Hungarian (Berezvai, 2022; Kiss and Varga, 2022) research suggests that an international sample would have produced similar results.

Details

International Journal of Educational Management, vol. 37 no. 6/7
Type: Research Article
ISSN: 0951-354X

Keywords

Access Restricted. View access options
Book part
Publication date: 25 November 2009

Zoltan Laszlo Kiss

Hungary has been part of NATO's peacekeeping project in Afghanistan since 2003 and currently has more than 240 soldiers in the International Security and Assistance Force (ISAF)…

Abstract

Hungary has been part of NATO's peacekeeping project in Afghanistan since 2003 and currently has more than 240 soldiers in the International Security and Assistance Force (ISAF), NATO's first mission outside the Euro-Atlantic area. Hungary officially took over the Provincial Reconstruction Team (PRT) in Baghlan Province from October 2006, and currently we have the 5th rotation of the Hungarian PRT in Afghanistan. The Hungarian unit serves in conjunction with representatives of several other nations.

Hungarian participation in NATO's UN-mandated peace support operation in Afghanistan has raised many questions not only in the field of operations, but also at home (mainly in the context of civil–military relations). Many of the Hungarian PRT-related challenges seem to be connected to the difficulties of proper management of civil–military interface, civil–military partnership and cooperation process, and financial backing of the mission.

Well-coordinated, multidimensional proactive and reactive responses to the conflict, and a comprehensive security sector transformation and reform can be vital to consolidate peaceful relations in Afghanistan; may help to win the “hearts and minds” of the local population; can help to establish security and provide improvement to Bahlan province; and might contribute to the success of the whole peacekeeping and post-conflict peace-building process in Afghanistan.

Details

Advances in Military Sociology: Essays in Honor of Charles C. Moskos
Type: Book
ISBN: 978-1-84855-891-5

1 – 4 of 4
Per page
102050