NFC mobile payment is one of the most recent technologies introduced at retailers’ POS. However, this payment method is not widely available in retail stores yet. The investment in this technology would be enhanced if the retailers got a competitive advantage and increased consumer store loyalty. Therefore, this paper aims to study whether the acceptance of mobile payment at retailers’ points of sales will increase loyalty toward retailers. The specifi c m-payment technology acceptance model was extended with the loyalty variable, and it was tested on a sample of 580 respondents and analysed with the SEM method. Our fi ndings proved that usefulness, ease of use, social norms, compatibility, and enjoyment played a signifi cant role in the intention to use m-payment technology. Moreover, the intention to use mobile payment in retail stores can create customer loyalty toward the retailer. The originality of the paper lies in extending the mobile payment acceptance model by the eff ect on retailers.

Keywords: loyalty toward retailers, technology acceptance, NFC mobile payment.

JEL codes: M31, O33, L86.

As the international fl ow of labour force has become more important, the roles of diff erent national diplomas and certifi cations are acknowledged. The number of employees coming from abroad increases in several countries, raising important questions regarding their employment. What do they know? How can they certify their knowledge? Can the international employees’ knowledge be compared to the knowledge of domestic employees from the host countries? After forming the European Higher Education Area, the Member States’ higher education diplomas represent a commonly accepted knowledge level. The diff erent documents attached to the original diplomas include information on the skills, knowledge, abilities and independence of the degree holder. Employers can use these attachments and descriptions, but not all of them can understand the meaning of the information included in the offi cial documents. We recommend using a special document called “Skill Bill”, which should include the names of the diff erent subjects, the skills/ knowledge developed and a brief description of the subjects.

Keywords: higher education, labour market, internationalisation, diploma, migration.

JEL codes: I23, J24, J61.

The purpose of the study is to explore what knowledge the managers in the Hungarian SME sector have in the fi elds of economics, taxation, fi nance, accounting and their attitudes towards taxation and related administrative tasks. The leader of a small business needs to have many competencies and a lot of knowledge. A good idea, business experience, marketability, quality, a good marketing strategy and advertising, among other things, are important to the success of a business, but without a variety of legal, economic, fi nancial, and tax knowledge, a business can hardly operate well in the long run. With the involvement of accounting fi rms, we have examined the skills of micro and small business managers, as well as their attitudes to taxation and tax administration through the eyes of accountants, based on their insights, experience and information. We also carried out a questionnaire-based survey targeted specifi cally at micro and small enterprises from Hungary to measure conscious taxpayers’ behaviours. The paper presents the results of questionnaire processing (descriptive statistics, correlation analysis).

Keywords: SME sector, taxation, tax awareness.

JEL codes: M14, H2, H32.