Dr. Hágen István Zsombor

In most countries of Europe, but in terms of the research target area, – Austria – it can definitely be stated that the lack of skilled labor is a current and not negligible problem. Based on the experience of the past years, it is increasingly difficult to find a reliable, loyal employee who performs his profession at an appropriate level. In the case of foreign workers, inadequate knowledge of the German language causes additional difficulties for both employees and employers. My goal is to define a performance measurement system for manual workers, during which manual workers will be able to give the best of their knowledge, exceed expectations, and also become interested in the implementation of the employer’s vision and business plans, so that their personal development is also ensured. This results in a cooperation during which the organization will be able to achieve the greatest possible efficiency with the existing number of employees. This alleviates the ever-increasing shortage of skilled labor.
2023. SPECIAL ISSUE 2 9-13
DOI: 10.24387/CI.2023.SPECIAL ISSUE 2.2

The sector of agriculture plays a significant role in boosting economic growth in many countries. Therefore, all firms’ annual reports must be analyzed for the purpose of comparing and establishing a benchmark. The objective of this study is to investigate the effect of application of financial ratios on firms’ financial performance. In order to achieve the purpose of the study, an econometric model is developed to estimate relationship among the variables by using multiple linear regression method. The data in this study is based on secondary data and collected from the audited financial statement of agriculture companies that listed on Iraqi Stock Exchange (ISX) over the period (2016-2020). The robust findings demonstrated that all independent variables quick ratio, current ratio and debt to assets ratio have positive and significant impact on financial performance. The most significance effect on firm performance is observed by current ratio and debt to assets ratio among the ratios that selected in this study.
XI. évf. 2023. SPECIAL ISSUE1 26-31
DOI: 10.24387/CI.2023.SPECIAL ISSUE.4