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The EU is the global frontrunner on sustainability and has introduced regulations under the Renewable Energy Directive and Fuel Quality Directive that lay down sustainability criteria that biofuels must meet before being eligible to contribute to the binding national targets that each Member State must achieve by 2020. In Europe, the revised EU Renewable Energy Directive for 2020-2030, approved in December 2018, sets a target for a 14% share of renewable energy in the transport sector by 2030, with a sub-target of at least 3.5% use of advanced biofuels and biomethane. The Directive also places a 7% cap on the share of the overall target that can be met by conventional biofuels based on feedstocks that also could be used as food, reflecting EU concerns about competition between food and fuel and about potential indirect land-use change impacts. In the United States, the Environmental Protection Agency is responsible for the Renewable Fuel Standard program. This establishes specific annual volume requirements for renewable fuels, which rise to 36 billion gallons by 2022. These regulatory requirements apply to domestic and foreign producers and importers of renewable fuel used in the U.S. ; Az EU a fenntarthatóság globális éllovasa, és a megújuló energiáról szóló irányelv és az üzemanyag-minőségére vonatkozó irányelv értelmében meghatározzák azokat a fenntarthatósági kritériumokat, amelyeknek a bioüzemanyagoknak meg kell felelniük ahhoz, hogy beszámítható legyen a 2020-ig kötelezően vállalt nemzeti célok teljesítésébe. A 2018 decemberében jóváhagyott és a 2020–2030 közötti időszakra szóló megújuló energiáról szóló irányelv a megújuló energiaforrások 14%-os részesedését tűzi ki célul 2030-ra a közlekedési ágazatban, ebből legalább 3,5%-os részcélként a fejlett bioüzemanyagok és biometán arányát. Az irányelv emellett 7%-os felső határt ír elő az élelmiszernövényekből készült hagyományos bioüzemanyagok részarányára, ami tükrözi az EU aggodalmát az élelmiszerek és az üzemanyagok termőföldért folytatott versenye és a közvetett földhasználat-változás miatt. Az Egyesült Államokban a Környezetvédelmi Ügynökség felel a megújuló üzemanyag szabványra vonatkozó programért. Ez a program specifikus éves mennyiségi követelményeket határoz meg a megújuló üzemanyagokra, amelyek 2022-re 36 milliárd gallonra emelkednek. Ezek a szabályozási követelmények az Egyesült Államokban használt megújuló üzemanyagok hazai és külföldi gyártóira és importőreire vonatkoznak.

This paper aimed to present and quantify the impact of significant HRM factors on the survival of SMEs in the V4 countries. In June 2022, researchers conducted a study in the Visegrad Four countries to understand the attitudes of SMEs. The study employed a random sampling method and included 1,398 respondents. The established scientific hypothesis was verified using linear regression modelling at a significance level of ɑ = 5%. The study found a link between specific HR practices and the medium-term survival of SMEs in the Visegrad Four countries. The intensity of this dependence varies across the V4 countries. Czech respondents emphasized the importance of investing in improving the qualification of their employees in the context of firm sustainability. At the same time, Slovak SMEs drew attention to the importance of the existing incentive system for employees. SMEs in Poland strongly and positively perceived the importance of human capital in the company and regular evaluation of employee performance in their attitudes. A somewhat surprising finding is that in Hungary, the individual HRM factors were not statistically significant. The aggregate model for all V4 countries showed the highest intensity of dependence between the defined variables.

The economic, political and social changes experienced globally in recent years have influenced international migration in various countries. The aim of our study is to present the economic and non-economic aspects which determine the quantitative evaluation of migration and to reveal which of the two main factor groups is more dominant. In January 2017, an online questionnaire survey was conducted on the subject of migration. The group of respondents consisted of 438 full-time BSc, MSc and PhD students in Hungarian higher education institutions. Based on these questionnaires, two independent samples t-test, and one-way ANOVA, factor analysis and binary logistic regression procedures were performed. Based on the findings obtained, it was concluded that anti-migration behaviour cannot be explicitly explained by its economic impacts on the labour market. The rejecting attitudes observed on behalf of certain respondents were not in significant correlation with their highest educational levels or their given social class. As a result of the statistical analysis performed, it was concluded that the integration of foreigners is hindered by the so-called socio-cultural barriers, which cannot be removed solely by economic policy measures. Social conflicts of interest have to be eliminated in order for migration to have an active and permanently positive impact on the economy.

There is a body of evidence that flexibility as a mechanism can help to increase a company's performance when an unexpected situation occurs. The food industry is considered one of the best industries and the performance of food industry undertakings accounts for 2.2% of Hungarian GDP. Food companies make up the third-largest manufacturing sector in Hungary. This study aims, therefore, to investigate the impact of operational flexibility on the performance of the Hungarian food industry by considering environmental uncertainty as a moderator. The research is cross-sectional. A customized questionnaire was used to obtain primary data. The questionnaires were distributed to a purposive group of managers, and there were 301 valid replies for statistical analysis. The findings revealed that operational flexibility has a beneficial impact on company success, while uncertainties in supply and demand do not have an effect on this link.

An institutional perspective is employed to illuminate the complexity of frauds in various diverse economies, in order to enhance the efficacy of previous accounting concepts. In this study, the effects of the legal, regulatory and human framework of the strength of auditing and reporting standards, and the governance capital related to global sustainable competitiveness and economic growth, etc. are analysed by linear regression (OLS) methods. Moreover, the role of other indicators i.e. financial freedom, the extent of director liability and legal origin, are interrelated with the number of fraud cases. From the results, it appears that an increased level of governance capital, financial freedom from government pressure, strengthened transparency and more protected minority investors through liable directors might increase the number of reported fraud cases in the countries and years examined. The existence of legal origin also seemed to be an appropriate proxy for an improved understanding of fraud characteristics. This evidence suggests it is worth investigating in depth the nature of financial crimes across countries for a better understanding of this phenomenon. In this way, these findings might have sufficient potential in the case of adequate policy implications within a less litigious business environment to resolve the undesirable consequences of impending financial downturns, and to achieve sustainable competitiveness and economic development.

An institutional perspective is employed to illuminate the complexity of frauds in various diverse economies, in order to enhance the efficacy of previous accounting concepts. In this study, the effects of the legal, regulatory and human framework of the strength of auditing and reporting standards, and the governance capital related to global sustainable competitiveness and economic growth, etc. are analysed by linear regression (OLS) methods. Moreover, the role of other indicators i.e. financial freedom, the extent of director liability and legal origin, are interrelated with the number of fraud cases. From the results, it appears that an increased level of governance capital, financial freedom from government pressure, strengthened transparency and more protected minority investors through liable directors might increase the number of reported fraud cases in the countries and years examined. The existence of legal origin also seemed to be an appropriate proxy for an improved understanding of fraud characteristics. This evidence suggests it is worth investigating in depth the nature of financial crimes across countries for a better understanding of this phenomenon. In this way, these findings might have sufficient potential in the case of adequate policy implications within a less litigious business environment to resolve the undesirable consequences of impending financial downturns, and to achieve sustainable competitiveness and economic development.

The Covid-19 pandemic has caused changes in the social and economic environments for healthcare. Particularly, to avoid spreading the Coronavirus pandemic, release the stress among healthcare workers, and make them work effectively during the epidemic, high-reliability healthcare organizations give great importance to the improvement of their functions. This study aims to show the importance of high-reliability healthcare organizations comparing their effectiveness during a pandemic by applied qualitative research method with many statistical analyses. In order to achieve the aim of the study, a Likert scale survey technique is used to collect the data by using an online survey. 280 healthcare workers filled the survey from January 17, 2021, to February 22, 2021. Based on the outcomes of the analyses, it has been found that such functions as shared knowledge pattern, provision of self-care, awareness of the coronavirus consequences at the workplace of high-reliability healthcare organizations have a positive and significant relationship at p < 0.01 level with taken appropriate measures against coronavirus variable. Self-awareness of organizational role, organizational resources to provide safety, flexibility of work, environmental safety, and collective mindfulness do not have any relationship with the appropriate measures against Covid-19 variable. This outcome indicates that shared knowledge pattern, provision of self-care, and awareness of the coronavirus consequences at the workplace have a more important role in combating Covid-19 in high-reliability healthcare organizations.
AcknowledgmentsWe would like to thank all the healthcare workers, who filled the survey of the study. This paper is supported by EFOP-3.6.3-VEKOP-16-2017-00007—"Young researchers for talent"— supporting careers in research activities in higher education program.

Since COVID-19 was confirmed in Bangladesh in March 2020, the government have enacted stringent measures to prevent the spread of the coronavirus, which has had a significant impact on people's lives. Food consumption habits of consumers have shifted as a result of declining grocery shopping frequency, negative income shock, and food prices shooting up. This paper aims to explore Bangladeshi consumers' buying behaviour in association with the stress generated from a food supply shortage during the COVID-19 pandemic and the post-outbreak perception of the food industry, using a dataset with 540 online samples collected between July and August 2021. A two-stage cluster sampling method and self-administrated questionnaire techniques were adopted for collecting the data during the third wave of COVID-19. Using partial least squares path modelling (PLS-PM) and multivariate multiple ordered logit regression (MVORD) to reveal the pertinent structure between all the blocks, this study provides two key findings. First, a higher intensity of COVID-19 impact translates into higher food stress associated with income reduction and higher food prices. Second, food stress directly affects consumer buying and consumption behaviour. We strongly recommend connecting consumers with local producers and collective use of shared warehouses through institutions, policies, and reforms to prevent disruption in the food supply chain and to keep food prices stable. Additionally, food producers, distributors, stakeholders, and policy planners should strengthen the food supply chain to stabilize food security.

The arguable claims of levels of trust in politics and business situations motivated this study, which investigates the degree of trust within micro, small, and medium categories of Hungarian Information and Communication Technology (ICT) companies. Different sizes of companies have varying interactions between internal members and their business partners. This study concentrated on exploring Hungarian ICT companies due to their significant role in supporting Industry 4.0. The study population are active Hungarian ICT companies. This research implemented random cluster selection related to the location of ICT firms. It exploited 100 samples, including micro, small, and medium-sized companies, and implemented discriminant analysis to examine the description and hypotheses. First, this study found that the level of trust in institutions within micro, small, and medium-sized companies varies significantly. The level of trust in institutions proliferates within corporations due to the capability of the formal institution to provide fair public services. This research additionally underlined that the performance of the Hungarian government would improve trust amongst the companies. Second, this study concluded that the level of interpersonal trust within three categories of companies was similar. A high level of interpersonal trust would expand internal engagement among the members of companies. Finally, the level of trust in business partners varied significantly within the distinct sizes of Hungarian ICT companies. A high level of trust in corporate associates improves business collaboration, reduces uncertainty, and supports long-term business connections. Levels of institutional trust and interorganizational trust differed amongst different categories of companies. However, the level of interpersonal trust remained similar within companies of the various sizes. © 2021 Oláh et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.