XIII. ÉVF. 2025. Special issues2

Thomas Piketty’s Nature, Culture, and Inequality: A Comparative and Historical Perspective (2024) offers an analysis of inequality from historical, cultural, economic and environmental perspectives. Referring to the World Inequality Database and history, Piketty examines distribution of income, wealth and welfare across Europe, Middle East and South Africa. Author argues that inequality is not a natural process. It is a result of the choices of institutions, ideologies and people. Some other topics such as history of taxation, progressive redistribution and welfare state also included in the further chapters of the book. The last chapter of the book focuses on environmental inequality, focusing on carbon emissions and a globalized action for climate change. The book includes lots of comparative evidence as well as arguments, but it leaves empty spots on practical policy measures especially for taxation and environmental management. The target audience of the book is academics and researchers that seek data-driven perspective on historical roots and modern challenges of inequality.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 75-76
DOI: 10.24387/CI.SI.2025.2.13

This article presents a hands‑on use of the Research Onion and argues that it is more than a pedagogical sketch: it is a decision grammar for research design. I first condense the Onion’s layers – research philosophy, theory‑building approach, method choice, strategy, time horizon, and techniques – into an actionable map. I then show, step by step, how these choices were implemented in a doctoral study that examines recurring management‑control patterns in firms located in Adizes’ Prime lifecycle stage. Throughout, the emphasis is on coherence: each layer must make sense on its own and, crucially, align with the others. The contribution is twofold. Substantively, the paper documents a replicable decision pathway that yields a defensible qualitative multi‑case design with abductive reasoning, cross‑sectional timing and interview/document‑based. Methodologically, the article demonstrates how explicit assumptions and quality safeguards (credibility, transferability, dependability, confirmability) can be integrated as design features rather than after‑the‑fact justifications. The result is a transparent blueprint that other scholars can adapt to related management and accounting questions while preserving sensitivity to context and use‑in‑practice.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 72-74
DOI: 10.24387/CI.SI.2025.2.12

This study investigates the linear relationships between key financial performance indicators Return on Assets (ROA), Earnings per Share (EPS), Return on Equity (ROE), and Profit Margin (PM) and market prices of automotive companies. A robust dataset from the ORBIS database covering the period from 2019 to 2023 served as the foundation for conducting a Pearson correlation analysis. Findings indicated statistically significant yet moderate correlations between the examined financial indicators and market prices. EPS demonstrated the strongest positive relationship with market valuations, reflecting its significance in investor assessments. ROA and PM revealed weaker but still meaningful correlations, highlighting their moderate relevance. ROE showed the weakest correlation with market prices. Additionally, significant intercorrelations among financial indicators themselves were observed. These insights establish a foundational empirical framework beneficial for future advanced predictive analyses within the automotive industry.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 65-71
DOI: 10.24387/CI.SI.2025.2.11

The COVID-19 pandemic accelerated remote work adoption, reshaping work-life dynamics. This study examines its effects on employees’ work-life balance through social, psychological, economic, and long-term productivity factors. Using a mixed-methods approach, 150 employees from 20 countries completed structured questionnaires, and 16 participants were interviewed. Quantitative analysis, including linear regression and ANOVA, showed all four components positively influence work-life balance, with social factors having the strongest effect. Qualitative findings highlighted flexible schedules, technological infrastructure, virtual collaboration, and career development resources, alongside challenges such as reduced social interaction. In conclusion, it is indicated that well-supported remote work arrangements enhance well-being, productivity, and professional growth, offering practical insights for organizational policy and a foundation for future research on sustainable work-life integration in digital environments.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 59-64
DOI: 10.24387/CI.SI.2025.2.10

This study examines candidate–position compatibility and its link to reskilling potential through a conceptual model that distinguishes individual factors (competencies, motivation, prior experience, interpersonal skills) and organizational influences. Using a structured literature review (2000–2025, 35 sources), the paper focuses on individual-level inputs. Findings highlight that competencies—framed by EU and global models—provide systemic foundations for suitability and adaptability. Workplace motivation, particularly intrinsic drivers (autonomy, competence, relatedness), predicts long-term employability. Prior experience accelerates integration when relevant, but diverse careers enhance adaptability and creativity. Interpersonal skills, especially emotional intelligence, consistently outweigh technical knowledge in predicting integration, performance, and commitment. Overall, adaptability, lifelong learning, and transversal skills emerge as key predictors of future success, forming the basis for an evaluation system to assess fit, reskilling needs, or rejection.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 53-58
DOI: 10.24387/CI.SI.2025.2.9

The article analyses main ecological conditions concerning economic development trends of Iran in period of 2010 – 2022. Iran plays important role either in economic performance of Middle East or in field of crude oil supply for the world market in recent decades. The study focuses on the analysing gas emissions carbon dioxide in some main economic fields, as farming system, manufacturing industries, food consumption and energy sector. Analyse correlations of agricultural gross value-added produced by irrigated agriculture with agriculture value added in percent of gross domestic product, human development index, industry, value added to gross domestic product, changes in number of people undernourished during the latest 3-year average, number of rural populations, total population, growing rate number of urban populations, fertilizers manufacturing emissions carbon dioxide, food household consumption emissions carbon dioxide and finally the energy emissions carbon dioxide. The statistical data used in analyses are coming from World Development Indicators, statistical books based on the national statistical bureaus of Iran.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 47-52
DOI: 10.24387/CI.SI.2025.2.8

The objective of our article is to examine whether some countries with different HDI could meet their reduction commitment of the Kyoto Protocol and if it had any impact on their GDP growth. In addition to conducting a systematic literature review, statistical data analysis was also carried out to better identify a potential research gap. Countries with high HDI were only able to meet their reduction commitment in terms of total GHG per capita. However, the already low-HDI countries increased their overall GHG emissions while having low levels of consumption. The higher their GDP growth, the lower their CO2 levels. In the case of developing countries, it is less related to the changes in GPD.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 39-46
DOI: 10.24387/CI.SI.2025.2.7

The United States has historically been a country that opens its doors to refugees. However, refugee integration presents many challenges for both local communities and newcomers. This paper aims to examine the project management approaches in the refugee integration process in the United States. By utilizing both qualitative and quantitative research methods, the effectiveness of projects aimed at refugee integration was assessed, with a focus on the successes and challenges of different management approaches. The paper seeks to understand the management strategies of various refugee integration projects and the social outcomes of these projects in the broader societal context.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 32-38
DOI: 10.24387/CI.SI.2025.2.6

The development of agricultural integration and the sustainability challenges of prison food supply raise key issues in modern agribusiness. This study aims to present an economic model that analyzes the interconnections between correctional institutions’ food supply systems and producer integration. The constant demand and long-term contracts provide local producers with access to a stable market while reducing supply chain costs and environmental impact. The analysis employs the BATWOVE methodology to assess the effectiveness of sustainable public procurement strategies and innovative integration models, highlighting that deeper integration of food systems not only brings economic benefits but also fosters the long-term sustainability of agricultural producers and promotes social justice.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 25-31
DOI: 10.24387/CI.SI.2025.2.5

This study explores the relationship between technostress and leadership style. Technostress is the mental strain caused by excessive use of digital tools, which negatively affects employee well-being and performance. The research shows that supportive, transformational, and change-oriented leadership styles help reduce stress, while authoritarian, destructive or passive (laissez-faire) leadership increases it. Leaders can mitigate stress through role modeling, technical support, gradual technology implementation, and open communication. A supportive organizational culture acts as a protective factor, while technostress – especially techno-invasion, overload, and complexity – intensifies work–family conflicts. The thesis also offers practical recommendations for leaders to support successful adaptation to digital environments.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 20-24
DOI: 10.24387/CI.SI.2025.2.4

When examining Hungarian economic growth, the dynamics of credit and investment play an important role. GDP, as the basis for measuring economic performance, often fails to adequately consider social and environmental factors. Therefore, alternative indicators, such as the Human Development Index and the Gross National Happiness Index, are more closely linked to measuring social well-being and sustainability. Attention to quality investments, which are essential for maintaining economic growth, is particularly important, as these investments foster technological development and the modernization of economic structures. The role of the credit market is also crucial, as appropriate credit provision and financing of investments fundamentally influence economic growth. Despite crises and geopolitical tensions, favourable lending conditions and state-supported credit programs, such as the Széchenyi Card Program, provide significant support for launching investments in domestic businesses. However, the external market environment, high inflation, and financial uncertainties may hold back further investments, which could reduce competitiveness in the long term.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 13-19
DOI: 10.24387/CI.SI.2025.2.3

Financial awareness is essential for individuals to make informed decisions about managing their income, spending, and savings. It helps prevent overspending and irresponsible borrowing, and ensures financial stability in the long term. It also helps households adapt more effectively to economic challenges and plan ahead for different stages of their lives. Our questionnaire survey sought to find out how the events of recent years have affected the financial culture of the Hungarian population. Are they aware of the concept of inflation, do they know about different forms of saving, where do they obtain financial information, and do they manage their finances more consciously in response to adverse economic events? We received responses from 258 people, and our conclusions and recommendations are based on these responses.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 8-12
DOI: 10.24387/CI.SI.2025.2.2

This study examines the ambivalent effects of agentic artificial intelligence (Agentic AI) on the sustainable financial sector. The analysis shows that these systems not only respond to user needs, but are also capable of proactively making financial decisions, ushering in a new era in banking services (McKinsey & Company, 2025). Agentic AI offers significant efficiency gains, cost reductions and a personalised customer experience (EY, 2023a; Deloitte, 2025), while also enabling greener operations through process optimisation and reduced resource use. At the same time, it carries new ethical, regulatory and technological risks. The opacity of algorithms (“black box”), discriminatory biases and data protection vulnerabilities can undermine user confidence and, if left unchecked, threaten both financial resilience and the broader sustainability of the sector (Körber, 2019; Ryan, 2020; Lendvai & Gosztonyi, 2025). Particular attention should be paid to the erosion of the “inertia dividend”, which signals the gradual disappearance of bank profits derived from customer passivity. Through real-time optimisation by AI agents, customer funds automatically flow into more favourable and often more sustainable financial structures, eliminating banks’ hidden sources of profit (Boston Consulting Group, 2025). This process will lead to a decline in net interest margins and card business revenues, as well as the transformation of loyalty-based customer relationships into performance-driven models that reward transparency and responsibility (Financial Times, 2024; McKinsey & Company, 2025). In the longer term, Agentic AI will create a new business logic in which algorithms stand at the centre of customer relationships. This will result in a more dynamic, transparent, but also more vulnerable competitive market. The concentration of technological dependence, algorithmic homogeneity and regulatory asymmetries pose significant systemic risks, including sustainability risks related to resilience, inclusion and the environmental footprint of digital infrastructures (FSB, 2024; IOSCO, 2025; ECB, 2024b). The study concludes that banks must adapt by developing sustainable and resilient revenue models, while regulators need to establish stricter transparency and supervisory frameworks. Only through such measures can artificial intelligence support efficiency, innovation, and long-term financial stability in a manner that is consistent with environmental, social and governance (ESG) objectives and broader sustainability requirements.
XIII. ÉVFOLYAM 2025. SPECIAL ISSUES 2. 2-7
DOI: 10.24387/CI.SI.2025.2.1