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The primary goal of the present research is to examine the profitability of companies that have transitioned to IFRS in the year of transition. This provides an opportunity to compare the profitability of a given company in the system of IFRS and on the basis of the data of the annual statement prepared in accordance with the Hungarian accounting rules. In the scope of the literature review and material and method chapters, the method of calculating the applied profitability indicators and the economic content of the indicators are presented. In addition, the source of the annual statements containing the data used for the study is described. In the scope of the research, it is hoped to be highlighted how different results can be presented in terms of profitability, using the data of two annual statements prepared on the basis of two different accounting systems. For the study, the Magyar Telekom Telecommunications Plc was selected, which switched to IFRS in 2017. The profitability of Telekom Plc. was examined using the return on sales (ROS), return on assets (ROA), and return on equity (ROE) profitability ratios. Simultaneously with the presentation of the profitability indicators, the factors influencing the value of each profitability indicator were described. In addition, the accounting specificities of the factors influencing profitability indicators in the system of IFRS and in the Hungarian accounting regulations were highlighted. In the scope of the present study, the focus was on the causal relationships of each difference. As a result of the research, it can be clearly stated that the profitability indicators calculated on the basis of the data of the annual report prepared in accordance with the requirements of IFRS are higher, so a more favorable profitability situation can be detected than in the Hungarian accounting environment. In the conclusion chapter, the results of the study and the drawn conclusions are briefly summarized.

The primary objective of present article is to compare companies operating within and outside of the health care sector that prepare their annual statements in accordance with IFRS. In present article, comparative analysis of Richter Gedeon Plc. and Telekom Plc. is realized. Richter Gedeon Plc. is a large company operating within the pharmaceutical sector and its consolidated annual statement is prepared in accordance with IFRS. Telekom Plc. is a public limited company operating in the telecommunications sector, which also prepares its consolidated annual statement in accordance with IFRS. The reason for selecting the two companies indicated above is that Richter Gedeon Plc. is one of the largest pharmaceutical companies in Hungary, while Telekom Plc. as a company operating outside the health care sector is similar to Richter in terms of its size, as their balance sheet totals are almost identical in their consolidated balance sheets. The similarity in terms of the magnitude of their balance sheet data allows for the comparison of the annual statement practices of the two companies. The examined companies are compared based on their invested assets with especial emphasis put on their intangible assets. In the course of the comparative analysis, composition of the invested assets of the investigated companies is presented, and then the proportion and composition of intangible assets and the changes in the stock of the company and its possible causes are explored. Analysis of intangible assets takes place due to the sectoral specificities of the selected large companies. In relation with the comparative analyses, specificities of relevant IFRS requirements are highlighted.

Brands are becoming more and more important for enterprises that spend significant amounts on building strong ones. Howewer, the value of brands and the way it should be represented in financial reports is still controversial. Our general objective is to present a calculation method able to estimate brand value that we establish for the calculation method of Interbrand corporation and results of our own survey research. Our specific objective in the course of analysis is to determine Daimler AG Mercedes-Benz’s and Nestlé cereal’s brand value based on data of 2022. Firstly we calculated the so-called Economic Value of researched enterprises by analysing their financial reports. Applying the results from our survey research we determined the role of brand plays in gaining EVA, which is Brand Income. Finally we calculated a ratio using WACC which we discounted the Brand Income with we obtained the Brand Value. Our survey research is assembled according to Keller’s Brand Equity Model. During our research we have confirmed our hypothesis that people filling the survey consider brand to be a more important purchasing aspect in case of Mercedes-Benz than Nestlé cereals; purchasing Nestlé cereals respondents consider brand as the most important purchasing aspect out of the given list; respondents choose analysed brands contra unknown ones which has the same features and price. Final results show that Mercedes-Benz and Nestlé cereals have strong brand knowledge, the Mercedes brand value was several times higher, while the difference between these brand values caused by not the different financial performance but rather the devation of brand power and strength of the analysed manifacture companies.

Nanoscale oxides grown in c-silicon, implanted with low-energy (2 keV) H+ ions and fluences ranging from 1013 cm−2 to 1015 cm−2 by RF plasma immersion implantation (PII), have been investigated. The oxidation of the implanted Si layers proceeded in dry O2 at temperatures of 700 °C, 750 °C and 800 °C. The optical characterization of the formed Si/SiOx structures was conducted by electroreflectance (ER) and spectroscopic ellipsometric (SE) measurements. From the ER and SE spectra analysis, the characteristic energy bands of direct electron transitions in Si are elaborated. The stress in dependence on hydrogenation conditions is considered and related to the energy shifts of the Si interband transitions around 3.4 eV. Silicon oxides, grown on PII Si at a low H+ fluence, have a non-stoichiometric nature, as revealed by IR-SE spectra analysis, while with an increasing H+ fluence in the PII Si substrates and/or the subsequent oxidation temperature the stoichiometric Si-O4 units in the oxides become predominant. The development of surface morphology is studied by atomic force microscopy (AFM) imaging. Oxidation of the H+-implanted Si surface region flattens out the surface pits created on the Si surface by H+ implants. Based on the evaluation of the texture index and mean fractal dimension, the isotropic and self-similar character of the studied surfaces is emphasized.

IntroductionThis study investigated older adults' emotional and social experiences of physical activity and exercise during the first Covid-19 lockdown in England.MethodsParticipants were 24 older adults (M = 74 years, SD = 5.0) either physically active or inactive before lockdown. Semi-structured interviews were conducted at the start of the pandemic in England, and when restrictions were lifted eight weeks later.ResultsTemplate analysis revealed three main themes: a Sense of Purpose for Being Physically Active, Routes for Engagement, and Inactive by Force? with different sub-themes for active and inactive participants. The lockdown restrictions emphasised the need to keep physically active in both active and inactive participants, but they perceived barriers differently. Both active and inactive participants found a renewed sense of purpose in walking outdoors for exercise when restrictions eased, enhancing their physical and mental well-being.DiscussionTo reduce barriers and emphasise that exercise is for all ages and all levels of mobility, multi-modal recommendations are presented for educating, promoting, supporting, and enabling older adults to engage in physical activity and exercise.

Introduction Coeliac disease (CD) affects 1% of the population worldwide. The only available evidence-based treatment is a strict gluten-free diet (GFD), which can readily lead to weight gain and unfavourable metabolic changes (eg, dyslipidaemia, fatty liver disease and insulin resistance) if followed without adequate dietary control. That can lead to increased cardiovascular risk (CV). We planned a randomised controlled trial to test the effect of a group-based, structured, 1-year, advanced dietary education, per the proposal of a Mediterranean diet vs standard of care, regarding the most relevant CV risk factors (eg, metabolic parameters and body composition) in CD patients.Methods and analysis Randomisation will occur after the baseline dietary education and interview in a 1:1 allocation ratio. Outcomes include anthropometric parameters (body composition analysis including weight, Body Mass Index, fat mass, per cent body fat, skeletal muscle mass, visceral fat area and total body water) and CV risk-related metabolic parameters (eg, lipid profile, homocysteine, fasting glucose, haemoglobin A1c, Homeostatic Model Assessment Index, metabolic hormones, waist circumference, blood pressure, liver function tests, liver steatosis rate and diet composition). In this study, we aim to draw attention to a new aspect regarding managing CD: dietary education can lead to a better quality of the GFD, thereby reducing the risk of potential metabolic and CV complications.Ethics and dissemination The study was approved by the Scientific and Research Ethics Committee of the Hungarian Medical Research Council (27521-5/2022/EÜIG). Findings will be disseminated at research conferences and in peer-reviewed journals.Trial registration number NCT05530070

Abstract When antimicrobial resistant bacteria (ARB) and genes (ARGs) reach novel habitats, they can become part of the habitat’s microbiome in the long term if they are able to overcome the habitat’s biotic resilience towards immigration. This process should become more difficult with increasing biodiversity, as exploitable niches in a given habitat are reduced for immigrants when more diverse competitors are present. Consequently, microbial diversity could provide a natural barrier towards antimicrobial resistance by reducing the persistence time of immigrating ARB and ARG. To test this hypothesis, a pan-European sampling campaign was performed for structured forest soil and dynamic riverbed environments of low anthropogenic impact. In soils, higher diversity, evenness and richness were significantly negatively correlated with relative abundance of >85% of ARGs. Furthermore, the number of detected ARGs per sample were inversely correlated with diversity. However, no such effects were present in the more dynamic riverbeds. Hence, microbiome diversity can serve as a barrier towards antimicrobial resistance dissemination in stationary, structured environments, where long-term, diversity-based resilience against immigration can evolve.

IntroductionThe behavioral addiction model posits that repetitive suicidal behaviors can serve as maladaptive strategies for managing stress and negative emotional states, akin to substance addiction. Both behaviors involve negative emotions, offer temporary psychological relief, and persist, indicating shared neurobiological mechanisms. This study explored psychometric differences among major repeaters, occasional attempters, and non-suicidal prisoners.MethodsA multi-centre cross-sectional survey of 363 inmates across four prisons assessed depression, cognitive-emotional regulation, impulsivity, perceived stress, lifetime non-suicidal self-injury and suicide attempts.ResultsMild depression, moderate suicidal ideation, and moderate impulsivity were common, with nearly half of the participants having attempted suicide at least once. Hierarchical multiple regression analyses revealed that repeated suicidal behavior in the past increases susceptibility to future suicidal thoughts, with suicide attempts serving as a maladaptive emotion regulation strategy among repeated attempters.DiscussionThe results reveal differences in emotional dysregulation, impulsivity, and stress coping strategies among the studied groups, reinforcing the idea of suicidality as a form of behavioral addiction. The addiction approach helps explain the sensitivity to later suicidal thoughts in former attempters and self-harmers, offering valuable insights for tailored interventions within correctional settings.

The NLRP3 inflammasome is an important mediator of the host inflammatory response, and downregulation of inflammation is important in cancer treatment. Here, we investigated four different pancreatic ductal adenocarcinoma (PDAC) cell lines, AsPC-1, BxPC-3, CFPAC-1 and Panc-1, with regards to NLRP3 inflammasome formation and cytokine secretion. ASC specks were observed in all the cell lines investigated, but AsPC-1 was the only cell-line with the co-localization of anti-ASC and anti-NLRP3 and spontaneously formed multiple NLRP3 inflammasomes per cell. The co-localization of NLRP3 and ASC was not accompanied by IL-1β release nor significant IL-18 release. BxPC-3 displayed relatively high expression of the inflammasome-related genes IL1B and CASP1 and had the highest levels of IL1β and IL18 secretion and the highest amount of ASC. The inflammasome-associated genes IL18 and PYCARD were up-regulated in the PDAC primary tumors compared to normal tissue, and high PDAC tumor expression of IL18, CASP1 and PYCARD correlated with low patient survival. We have shown that PDAC cell lines display significant variations in their inflammasome-related gene expression and readouts. We conclude that spontaneous ASC speck formation is possible in PDAC cells and that multiple NLRP3 inflammasomes are formed spontaneously in AsPC-1 cells but that the co-localization of NLRP3 and ASC specks does not automatically entail inflammasome function.

During the long-term effort of the bird migration study, a single adult male Baillon's Crake Zapornia pusilla Pallas, 1776 was captured and ringed on August 8, 2018, at Ludaš Lake, near Hajdukovo village (Subotica municipality, Northern Serbia). This record represents the first confirmed occurrence of this water-dwelling species for Serbia.

The paper explores the quiet quitting phenomenon, its origin, and evolution , by applying theoretical, legal normative, and comparative methods. It particularly examines how quiet quitting can be understood through the lens of labor law, by analyzing the provisions of Hungarian and Serbian labor legislation dealing with worker's rights and duties. Quiet quitting has been considered workers' psychological response to hustle culture and always-on expectations. It is a specific self-protection mechanism in a digitalized world of work, wherein the worker fulfills only the minimum work duties, without going above and beyond the employment contract. Therefore, it is hard to argue for the employment contract breach whereas approaching from an organizational management perspective is much more adequate, while also applying the decent work approach.

Energy consumption in buildings with large, glazed facades rises markedly in the summer, driven by cooling demands that vary with structural characteristics and external climate conditions. This study is unique in examining daily cooling needs in lightweight and heavyweight constructions, utilizing meteorological data from 782 summer days in Debrecen, Hungary. Unlike standard approaches, which often overlook localized meteorological variables, this analysis focuses on actual “clear sky” scenarios across distinct summer day types: normal, hot, and torrid. The findings indicate that orientation and construction type significantly affect cooling demands, with east-facing rooms demanding up to 14.2% more cooling in lightweight structures and up to 35.8% in heavyweight structures during peak hours (8 a.m. to 4 p.m.). This study reveals that for west-facing facades, extending use beyond 4 p.m. markedly increases energy loads. Furthermore, the cooling demand peak for heavyweight buildings occurs later in the day, driven by their higher thermal capacity. These insights underscore the importance of aligning HVAC system design with operational schedules and building orientation, offering data-driven strategies to enhance energy efficiency in buildings with diverse thermal and solar exposure profiles.

Traditional winter pruning in dormancy (BBCH-00) as control (C) and three late pruning treatments, LP1 (wool stage—BBCH-05), LP2 (two leaves folded—BBCH-12), and LP3 (four leaves folded—BBCH-14), were applied on Kékfrankos grapevines. The evolution of the phenological growth stages, grape juice, wine analytical parameters, and phenolic composition were evaluated. The quantitative aspects of the grape berry, bunch, yield, and cane were also assessed. Our goal was to reach a decrease in sugar content and an increase in acidity. Delaying or postponing the phenological phases to bring technological and phenolic ripening closer together was also one of our objectives. These were accomplished, but the negative aspects of late pruning, which resulted in a reduction in the diameter and weight of the canes, should also be taken into account. We also found that, the later the late pruning, the more the yield was reduced. By postponing pruning, the phenological phases were also extended.

We present comparative studies of sol–gel ITO multilayered films undoped and doped with Nb or Zn (4 at.%). The films were obtained by successive depositions of five layers using the dip-coating sol–gel method on microscopic glass, SiO2/glass, and Si substrates. The influence of the type of substrates and dopant atoms on the structure and optical properties of the sol–gel ITO thin films is examined and discussed in detail. XRD patterns of these layers showed a polycrystalline structure with an average crystallite size of

The enzyme-assisted approaches for plant phenolics extraction are more eco-friendly methods compared to acid or alkaline hydrolysis. Carbohydrase enzymes can release free phenolics from plant materials by cleaving the glycosidic bonds between phenolic compounds and cell wall polymers. In this study, the efficiency of carbohydrase-assisted treatment approaches was evaluated to extract bioactive phenolics from hawthorn (Crataegus orientalis) fruit residues. Enzymatic treatment of the fruits was operated by using a crude cellulolytic enzyme cocktail from Rhizomucor miehei NRRL 5282 and a pectinase preparate from Aspergillus niger. Both cellulase and combined cellulase–pectinase treatments improved the total phenolic content (TPC) and antioxidant activity of extracts. The TPC increased to 1899 ± 27 mg gallic acid equivalents/100 g dry matter during the combined enzyme treatment, showing a strong correlation with the average antioxidant capacity determined by ferric-reducing antioxidant power (1.7-fold increment) and 2,2-diphenyl-1-picrylhydrazyl (1.15-fold increment) reagents. The major phenolics in enzyme-treated extracts were vanillic and ferulic acids, the concentrations of which increased 115.6-fold and 93.9-fold, respectively, during carbohydrase treatment. The planktonic growth of Escherichia coli, Bacillus subtilis, Pseudomonas aeruginosa, and Chromobacterium violaceum was slightly inhibited by the extracts with minimum inhibitory concentration values between 15.0 and 77.9 mg/mL, while the yeasts tested were quite resistant to the samples. B. subtilis and yeast biofilms were sensitive to the enzyme-treated extracts, which also showed quorum-sensing inhibitory effects against C. violaceum. The obtained bioactive hawthorn extracts hold potential as a natural source of antioxidants and antimicrobials.

Introduction Major depressive disorder (MDD) is a common multifactorial disorder, but the exact pathophysiology is still unknown. in vivo and post-mortem studies document volumetric and cellular changes in the hippocampus of depressed patients. Chemical synapses are key functional units of the central nervous system and earlier studies found reduced number of synapses in the prefrontal cortex of depressed patients (Kang HJ et al. Nature Medicine 2012;18(9):1413-1417). Mitochondria are intracellular powerhouses generating chemical energy for cellular biochemical reactions. Recent findings suggest that individuals with impaired mitochondrial function may be vulnerable to develop psychopathologies. Objectives We investigated synapses and mitochondria in post-mortem hippocampal samples from psychiatric patients. Methods The three study groups were: 1) MDD patients (n=11); 2) patients with alcohol dependence (n=8) and 3) controls (n=10). Controls were individuals who accidentally deceased and had no neuropsychiatric disorders. Three sub-regions of the hippocampus (dentate gyrus, CA3 and CA1 areas were investigated. Ultrathin sections were examined, and photomicrographs were taken for further analysis using a JEOL JEM 1400 FLASH transmission electron microscope. Systematic quantitative analysis was conducted with the Neurolucida system using unbiased counting principles. Results We could not detect any differences in synapse and mitochondria densities between the patients and controls subjects. Conclusions Our preliminary data suggest that despite our expectations hippocampal synapse and mitochondrial densities are rather constant parameters which are not easily affected by psychopathology or alcohol consumption. Potential methodical limitations may also explain this negative finding. FUNDING: This research was founded by the Hungarian Brain Research Program 3 and by the TKP2021-EGA-16 project. A.S.T. was supported by the ÚNKP-23-3-I New National Excellence program of the Ministry for Culture and Innovation from the source of the National Research, Development and Innovation Fund. Disclosure of Interest None Declared

Abstract Background The extremely halophilic archaeon Haloferax (Hfx.) alexandrinus DSM 27206 T was previously documented for the ability to biosynthesize silver nanoparticles while mechanisms underlying its silver tolerance were overlooked. In the current study, we aimed to assess the transcriptional response of this haloarchaeon to varying concentrations of silver, seeking a comprehensive understanding of the molecular determinants underpinning its heavy metal tolerance. Results The growth curves confirmed the capacity of Hfx. alexandrinus to surmount silver stress, while the SEM–EDS analysis illustrated the presence of silver nanoparticles in cultures exposed to 0.5 mM silver nitrate. The RNA-Seq based transcriptomic analysis of Hfx. alexandrinus cells exposed to 0.1, 0.25, and 0.5 mM silver nitrate revealed the differential expression of multiple sets of genes potentially employed in heavy-metal stress response, genes mostly related to metal transporters, basic metabolism, oxidative stress response and cellular motility. The RT-qPCR analysis of selected transcripts was conducted to verify and validate the generated RNA-Seq data. Conclusions Our results indicated that copA, encoding the copper ATPase, is essential for the survival of Hfx. alexandrinus cells in silver-containing saline media. The silver-exposed cultures underwent several metabolic adjustments that enabled the activation of enzymes involved in the oxidative stress response and impairment of the cellular movement capacity. To our knowledge, this study represents the first comprehensive analysis of gene expression in halophillic archaea facing increased levels of heavy metals.

Abstract Background The Active Connected Engaged [ACE] study is a multi-centre, pragmatic, two-arm, parallel-group randomised controlled trial [RCT] with an internal pilot phase. The ACE study incorporates a multi-level mixed methods process evaluation including a systems mapping approach and an economic evaluation. ACE aims to test the effectiveness and cost-effectiveness of a peer-volunteer led active ageing intervention designed to support older adults at risk of mobility disability to become more physically and socially active within their communities and to reduce or reverse, the progression of functional limitations associated with ageing. Methods/design Community-dwelling, older adults aged 65 years and older (n = 515), at risk of mobility disability due to reduced lower limb physical functioning (Short Physical Performance Battery (SPPB) score of 4–9 inclusive) will be recruited. Participants will be randomised to receive either a minimal control intervention or ACE, a 6-month programme underpinned by behaviour change theory, whereby peer volunteers are paired with participants and offer them individually tailored support to engage them in local physical and social activities to improve lower limb mobility and increase their physical activity. Outcome data will be collected at baseline, 6, 12 and 18 months. The primary outcome analysis (difference in SPPB score at 18 months) will be undertaken blinded to group allocation. Primary comparative analyses will be on an intention-to-treat (ITT) basis with due emphasis placed on confidence intervals. Discussion ACE is the largest, pragmatic, community-based randomised controlled trial in the UK to target this high-risk segment of the older population by mobilising community resources (peer volunteers). A programme that can successfully engage this population in sufficient activity to improve strength, coordination, balance and social connections would have a major impact on sustaining health and independence. ACE is also the first study of its kind to conduct a full economic and comprehensive process evaluation of this type of community-based intervention. If effective and cost-effective, the ACE intervention has strong potential to be implemented widely in the UK and elsewhere. Trial registration ISRCTN, ISRCTN17660493. Registered on 30 September 2021. Trial Sponsor: University of Birmingham, Contact: Dr Birgit Whitman, Head of Research Governance and Integrity; Email: researchgovernance@contacts.bham.ac.uk. Protocol Version 5 22/07/22.

Abstract Background The main aim of our study was to investigate the role of depression, stigmatization, body shame and self-compassion in the adherence of young Hungarian breast cancer patients aged between 18 and 45 years. Methods In a cross-sectional online survey, data were collected from 99 young breast cancer patients (BC). Participants completed self-report questionnaires on socio-demographic and cancer-specific parameters as well as psychological factors (adherence: 12-item Medication Adherence Scale; depression: Hospital Anxiety and Depression Scale; stigmatization: Stigma Scale for Chronic Illnesses; body shame: Experience of Shame Scale; self-compassion: Self-Compassion Scale). We tested the predictors and mediators of adherence using hierarchical regression, mediation and moderation analysis among BC patients. Results We found that adherence was significantly associated with body shame and stigmatization in our BC sample. In addition, stigmatization alone was a significant predictor of lower adherence. Finally, in mediation models, where body shame was a mediator, we found a significant direct effect between stigma and adherence, in other words body shame had a significant mediating effect between these variables. According to our moderation analysis, self-compassion as a significant moderator acts as a protective factor in the linear relationship between stigma and lower adherence. Conclusions Our results highlight the importance of stigma and body shame in the development of adherence in oncological care among young Hungarian BC patients aged between 18 and 45 years. Assessment of stigma, body shame, self-compassion, and the improvement of the availability of evidence-based psychological interventions may increase the adherence of young Hungarian BC patients, leading to more favourable rates of survival.