Like large companies, the small, and medium-sized businesses need also all the information to ensure the efficiency and effectiveness of their business by making sound management decisions. Compared to large companies, SMEs have significant development potential, which can be created in part by the companies themselves, possibly through the introduction of new-modern management - business administration methods or economic policy measures (= targeted and efficient support system), which, by stimulating R & D & I processes, serves to increase competitiveness and contribute more and proportionally to domestic GDP and exports. The analysis presented in the study covers the controlling knowledge of the leading SMEs of the Northern Great Plain Region, the conscious or unconscious application of controlling tools, the assessment of succession, customer and supplier valuation and certain areas of managerial accounting. Overall, it can be concluded from the small sample size that the use of controlling tools is proportional to the size of the business, but nevertheless, many mid-size business executives do not require the collection and analysis of insider information that could explicitly help decision making for example  through advanced costing procedures.

Az ellátási lánc teljesítményét nagymértékben befolyásolja a szereplők készleteinek összetétele, nagysága, rendelkezésre állása. A végső fogyasztókért vívott versenyben kiemelt szerepe van a kiszolgálási színvonalnak, hiszen az ellátási láncok ugyanazokért a fogyasztókért vívnak versenyt, és a fogyasztók döntése leginkább e két tényező, mint a készlet nagyága és a kiszolgálás minőségétől függ. A tanulmány a kkv-k logisztikai problémáit feltáró kutatás része, melynek célja rávilágítani a jellemző nehézségekre, és azokra a kihívásokra, amelyek legtöbbször elkerülik a logisztikai- vagy ellátási lánc vezetők figyelmét. A fejlődő kkv méretű vállalkozások versenyképessége - ami magába foglalja a költségek nagyságát is, kapcsolódva a K+F tevékenységhez vagy vállalat növekedéshez – a lekötött tőke mértékével arányosan változhat, melynek jelentős részét képezik a készletek. A kutatásban résztvevő vállalat, a Diego Kereskedelmi Kft. készletezési politikáján keresztül kerül elemzésre a készletek összetétele, illetve a velük kapcsolatos kockázatok, illetve félreértések. A tanulmány célja továbbá a helyes megoldások elősegítése, melyhez szorosan kapcsolódik (az itt tárgyalásra nem kerülő) Lean megoldások támogató szerepe.

Today the tourism is without doubt strategic of importance in the world. In Hungary's case can be related, that contributes to the performance of the economy largely, and its role is very important in the employment, too. Because of national economic weight it is suitable to analysing, but for the sake of complexity the consideration of economic performance, competitiveness exceptionally complicated task. The two sections are attached most directly, the performace is measurable through the accomodation service and hospitality. Present study does not intend to measure the performance of whole tourism section, the aim is from a corporate side, measure the corporate competitiveness from accountancy datas, the examination of part. The object of the actual examination is monitoring of the profitability effect of tourism supports through the example of 8 companies.

The aim of the study is to examine how the effects of globalization affect the global labor market, and how high-level automation and digitalization affect the expectations of labor market actors and the world of labor law. We analyze the legal framework and the economic and social utility of acquiring competences for new challenges in the industry. We will look in more detail at the future of the low-skilled labor force in a changing labor market as a function of acquiring new competencies. We believe that changes in the labor market and novel processes will also pose new challenges for employers and employees. Changes in the labor market raise the question of what kind of benefits an outgoing worker will receive until he or she acquires new competencies. Is the social welfare system in the current sense capable of supporting lifelong learning, or is it necessary to explore alternatives such as basic income? All this needs to be done in the light of the legal and economic scrutiny of the concepts of efficiency and economy. This is because acquiring competences for the new employee also brings new added value.

Many countries are making considerable efforts to achieve solutions to environmental problems that we face today and developing renewable energy resources is one of the potential long-term solutions that constitute an absolute priority from a sustainable development perspective. The usage of renewable energy is one of the critical future challenges to reduce greenhouse gas emission and decrease energy dependency at the same time. Thus, replacing traditional energy sources with renewable ones, like Hydropower and wind power to produce electricity instead of fossil fuel. The objective of this study is to find a relationship between renewable energy consumption, macroeconomic factors, and the environment. There is a reliable and significant (at 1% significant level) association between REC with GHG and GDP and a relatively strong association with EC.

Civil society organizations (CSOs) in the scientific literature have been studied broadly from various aspects such as cultural, political, social and economic. But as far as the last one is concerned, there is still a research gap because there is a lack of study about their contribution to economies under development, such as Kosovo, and which must be filled because of its importance. This paper tends to analyze the present situation of CSOs in Kosovo and their potential contribution to economic activity. Highlighting the activities, the structure and the place of these organizations in the economy will be the approach, in the beginning, to pave the way for further study of specific areas related to them. The methodology established contains analyses of secondary sources that are done by using data from the Ministry of Public Administration of Kosovo, Kosovar Index of Civil Society which is a regular report of the Kosovar Civil Society Foundation (KCSF), and other supplementary data. However, this will proceed after the scientific conceptual issues of CSOs and their place within the economy. Finally, the results show that civil society in Kosovo is very diverse with organizations in different sectors, and the economic activity sector consists of mostly agricultural NGOs.   In transition countries, CSOs are seen as an alternative that improves a particular sector. Thus far, there are over 10,000 organizations established in Kosovo, but relative studies suggest only 1000 to be active. Furthermore, their activity and contribution to economic development is little known so far, while the main problem of the economy remains unemployment.

The financial condition of families living on wages is function of many factors. It is determined, among other things, by the development of wages, social benefits, tax rates and the amount of allowances that can be granted. The part of the tax system that affects the largest segment of individuals changes every year, and even during the year, reducing predictability. In recent years, discussions over the taxes have shown that the rate of personal income tax cannot be evaluated separately from the social security contribution rate. Gross average earnings - on the grounds of raising the minimum wage and the guaranteed minimum wage - have more than four-times in nearly 20 years. However the rate of growth is higher in the average net earnings due to changes in the tax system. Compulsory determined wages increased to almost six-times over the years under investigated. But in 20 years, how much has the income situation of an average family living on a salary become more favourable or more unfavourable? In our study we are looking for an answer to how the increase in the minimum wage and the changes in the law how to have affected the livelihood.

Vehicle dynamics models can be classified into two groups based on the model simplification. There are simplified models based on neglections, these models do not contain all body directions: longitudinal, lateral and vertical directions. There are several reasons for the simplification: control, estimation and analysis methods can be used only with simplified models, or another reason is the computational cost. Apart from simplified models, there are detailed/truth vehicle dynamics models which aim is to provide a virtual plant of the real vehicle for virtual prototype-based development. In this paper, some simplified vehicle models are presented, after a short introduction.

In this publication we review the drive systems of modern electric and hybrid vehicles. We also discuss the various types of electric motors, batteries, as well as fuel cell systems applied in them. Furthermore, as an important part of hybrid vehicles is the internal combustion engine, we review the literature about the methods used to.

Vehicle fuel consumption can be significantly influenced by various types of losses such as loss from bearing, aerodynamic drag and rolling drag. It is important to highlight that fuel consumption reduction can be only achieved when those losses are reduced that are induced during the operation.

The aim of our work group is to define the calculation method and the magnitude of the losses of the vehicles. These parameters are intended to be serve as input parameters for future energetic modelling of vehicles.

For creating vehicle dynamic simulations, in most cases, an appropriate software is required to help the dynamic model design. For this purpose several kinds of software are available in the market with different properties and user interfaces. In this article a leading simulation software of the market, AVL Cruise M, is shortly presented.

Today, as part of the fight against climate change, regulations on greenhouse gas emissions are gaining significantly higher attention. Our work focuses on the European Union legislation on carbon dioxide emissions from road vehicles, with special emphasis on the target values. Current changes in CO2 measurement methods, as important issues of the regulations, are also reviewed within this article.

In terms of production value, the food industry is the third-largest in Hungary, the first in Hungary in terms of the number of employees, and the first in Europe in the processing industry, as well as a significant user of resources. The research examined the state of art of digitalization readiness, focusing on I4.0 technologies, which supports the management to operate more efficiently the enterprise and to make better decisions. So the focus was on integrated enterprise information systems, management support systems, business intelligence systems, industry 4.0 technologies, and issues related to their application. The analysis based on an online questionnaire survey the request sent to 4.600 enterprises, the response rate was 5% which was representative of the branches of production, covered the Hungarian food and beverage manufacturing sectors in 2019. The companies were asked the most critical technologies in development, going towards Industry 4.0. The research tools were LimeSurvey, Mailing List Server, Excel, Power BI (Desktop, Publishing Server to distribute the results). The used analysing methods were making calculations, pivot tables, models, dasboards. We found that a significant portion of businesses, 78 %, use mobile devices in the manufacturing process. The three most relevant digital technologies are geolocating (GPS, GNSS), cloud computing, and sensor technology. The current level of digitalization and integration cannot be said to be high, but respondents are very optimistic about expectations. Improvements are expected in all areas in the next 2-3 years in terms of digitalisation and integration. Vertical integration involves, first and foremost, cooperation with partners in the supply chain. Horizontal integration means close, real-time connectivity and collaboration within the company. Unfortunately, between 6% and 15% of SMEs (approximately 9% on average) and large enterprises, 36% have a digital strategy. According to the survey, the sector needs significant improvement and creating a digitalization strategy.

The application of forecasting models is an essential part of the profitable operations of every company. However, today’s small and medium sized enterprises (SMEs) does not pay enough attention to this field. This research presents a case study in which we tried to determine the sequence of a forecasting process, furthermore, determine the best applicable method to the dataset. Seven dissimilar forecasting method was applied: moving average and weighted moving averages with different periods (2-3-4 weeks), as well as exponential smoothing. The four-week-long weighted moving average served the best solution, which was tested by tracking signal as well.

Nowadays sport is not just all about entertainment, or about social cohesion but also it has serious economic and business aspects. Sporteconimics is an individual concept and sector. Sport businesses are contributing  more and more to national incomes. Football business are specially important parts of this complex system called sporteconomics. The aim of my research is to create an economic and also comparative analysis of the five top European football leagues, also called as the “Big5” which are responsible for 74% of the total football revenue in Europe. By the analysis of the 2019 UEFA report it can be stated that in these leagues more than 60% of the competing clubs achieved positive operating profits, but the structure of their revenues warns them to look for opportunities to increase their operating revenues. According to the data it is clear that wage cost is the most significant cost element in the industry as they cover 53-68% of their total revenue. These statements set the course for the economic development of European football. The management of these outstanding football clubs may give example to the ones falling behind including Hungarian football businesses.

Employment of persons with disabilities and reduced work capacity falls significantly behind that of non-disabled persons both in our country and the European Union. According to research findings, the low employment rate is partly due to discriminatory attitudes towards the group of employees concerned. In the labour market integration, apart from the attitudes of the employers, the approach of the employees working for the institute has also got a significant role, as they are the ones who as colleagues work together with persons with disabilities and reduced work capacity day by day.

The research findings presented in this study focus on the research question whether the 747 employees who participated in the questionnaire survey make a distinction between persons with disabilities and persons with reduced work capacity on the grounds of their ability to work. If so, what kind of differences are noticeable and what factors have a positive impact on their approach? What is characteristic of the employees with higher level of inclusive attitudes?

Throughout history, technological change has often provided the basis for employee anxiety. Between 1811 and 1816, a group of workers in England who called themselves "Luddists" destroyed machines, because they thought it would endanger their workplace. 19th-century thinkers and economists such as Karl Marx and David Ricardo predicted that mechanizing the economy would ultimately worsen workers' conditions, depriving them of a decent wage. Over the last century, John M. Keynes (1930s) and Wassily Leontief (1950s) have expressed their fears that more and more workers will be replaced by machine solutions that will lead to unemployment. In recent years, Brynjolfsson and McAfee (2014) have argued that existing technologies reduce the demand for labor and put some of the human workforce at a permanent disadvantage. However, there are a number of compensation mechanisms that can offset the initial displacement effects of automation and process innovation in general (Vivarelli, 2015). First of all, while workers are being replaced in industries that introduce new machine technology, additional workers in new industries are needed. Second, automation (and process innovation in general) reduces average costs. Acemoglu and Restrepo (2017) found that this results, on the one hand, in the effect of price productivity (“priceproductivity”) (as production costs decrease, the industry can expand and increase labor demand); and, on the other hand, it leads to economies of scale in production (the reduction in costs due to automation leads to an increase in total output and increases the demand for labor in all industries). Similarly, Vivarelli (2015) argues that lower average costs can result in lower prices (if the industry's market structure is perfectly competitive), stimulate product demand, or result in extra profits (if the industry's structure is not perfectly competitive). If these extra profits are reinvested in the company, this investment can create new jobs. The presentation intends to present these counterbalancing cases and to provide real examples based on the literature.

Today's people are extremely busy with a lot of things, such as work, family, learning, so they try to spend their free time with activities that promote them in relaxation, reassurance, recreation. It can be said that the people of today's world are burdened, more stressed and nervous, trying to do the best they can to live properly. A lot of people have a hard time communicating, community life. There are a lot of people who are forced to work from home, as projects and weeks' deadlines don't wait. Besides, there are many things to be done, children need to be dealt with, you have to have fun, you have to pay attention to health, you have to run a household, etc., so there is little time for people to do what they really love. In my research, I assessed the leisure habits of the inhabitants of Romania and Hungary, but their attitude to active reclamation activities (N=273) was their activity in sport. The results show that passive leisure activities (watching TV, reading, listening to music, internet) are still the most popular among people, although most of us do sedentary work. People who play sports in their spare time felt more refreshed, and they had a better mood, more positive. The sports that people can play outdoors and in parks come to the fore.

The internationalisation of the higher education is one of the most actual topics of the education management nowadays. It can bring a solution for the problems of the Hungarian higher educational institutions caused by the demographically expected decrease of the number of students. The internationalisation of the higher education is not a new-fangled phenomenon however it became much popular in the last decades and it has been spread globally. The aim of this article to show the historical aspects of the internationalisation in higher education based on literature review and research.

With the increase in the number of disabled people and people with disabilities, research on the target group of people with disabilities has gained momentum in recent decades. Research is very diverse, looking at the labor market situation of people with disabilities, their leisure-time habits, or the factors that support and inhibit their sport.

In our questionnaire research, the leisure and sporting habits of children with disabilities aged 8-18 are described and analyzed (N = 639). Data were processed with spss software, where basic statistics and contextual analysis were performed. The results confirm that passive activities (TV, listening to music) dominate the leisure activities of children with disabilities. Sports consumption (active and passive) was more prevalent among male respondents and less prominent among girls. In the motivation of sports, besides improving the state of health, entertainment and company appeared.

The purpose of this study was to examine the preferences for pork meat and pork meat products. The used sample (N=324) for the analysis came from the students of the University of Debrecen Faculty of Economics and Business. The survey was conducted by the form of online questionnaire. The results from data analyzes were based on descriptive statistics, cross-table and correlation analysis, Mann-Whitney and Kruskal-Wallis tests. Based on the results we can concluded that majority of consumers in the sample would be willing to pay more for hungarian and healthier products with less than 50%. Furthermore we can say that have a significant difference between men and women according all factors which used in analysis; have a significant difference between people with secondary and higher education according to perception of manufacturer/brand; have a significant difference between income level groups according to price and healthy eating.

Research and studies done on floorbal is usually associated with medical studies, however the research and analisys of other fields peakd little interest.Thus, the aim of the study was to present the situation of floorball in Hungary and to examine the opinion of passive sports consumers about the sport. Within this we deal with the competition system of our country and the organizational structure of the federation. In our primary research, from a viewer perspective, we were interviewed as passive consumers in a questionnaire survey about their relationship to floorball. In the questionnaire we discussed whether they had ever met this sport and whether they had seen it or what attracted them to the match. We also tested their willingness to pay. The results were compared with the opinion of one of the domestic leaders of the sport, which in many cases agreed with the results. The questionnaire was completed by 153 people, more than 95% of whom had heard of the sport and most had the opportunity to become familiar with floorball at primary school. 65% of those surveyed have already seen a live floorball match that they have mostly played with friends / acquaintances. This young sport can become more and more popular among young people, not only as a complementary sport.

After the change of regime in Hungary in 1989, the domestic civic sphere started to improve, and after numerous change in the legal regulation, currently the Act on Civic Organizations (Act 174/2011.) rules the operation of the sector before all, supplemented by additional legal background. The vital component of the new regulation is possibility of the appearance of the novel organizational form, the civic society, which is quite odd even considering the past and even on international level. The database enabling the statistical overview of the domestic nonprofits publish the end of 2019 provides no information on the data and operational features for this organizational form, which provides a thorough reason for the researcher to be interested in the topic and the organizations. Through the possible secondary data, a primary database of a lately done sports civic organization related research includes such basic data (even its sample height is small), which may be considered as a starting point at the examination of the specifications of the sports related civic societies.

Nowadays, the application of game theoretic approaches is becoming more and more popular in different types of resource management problems. Overfishing is a growing problem worldwide and well known from literature. Unfortunately the tragedy of commons could be observed in several empirical studies in the case of international fisheries. In our paper, we focus on the examination of international agreements related the fisheries’ management (with special focus on the issues of overfishing) using game theoretic approaches. We review the history of fisheries’ agreements and the main game theoretic results, well known from literature. We highlight the main types of games applied in the previous research studies and summarize the main results related to the outcome and the stability of the game. To this topic better understood, certain empirical examples are introduced as well.

This research aims to investigate the critical role of the Internet of Things in the future of industries’ progress. For this purpose, a survey of 250 top managers across 13 industries has conducted. The objective was to find their view of point about what short and mega trends, in which sector will have the most considerable influence in the five years as well as 30 years ahead. Moreover, various technologies are also identified that will have the most importance in the future according to the majority of the respondents, such as Internet of things, Automation and Artificial Intelligence, and, on the other hand, the segments that capital expenditure is currently being directed towards, such as Energy Efficiency and Personalisation of Services.

In this study I deal with the ethical leadership. I give an insight into the approaches of ethical leadership, give a literature review on the concept of ethical leadership, and introduce the measurement methods used in the most important empirical researches related to this topic. I also try to report on the first results of my research (I plan to describe features of Hungarian leaders based on a smaller sample). How does this relate to the challenges of Industry 4.0? I give the answer from the fact that, with the advent of these new technologies (which in themselves have ethical questions), among these new challenges, the focus of the manager's attention will continue to be partly on their employees. If they set an ethical example for their subordinates, they encourage their employees to act ethically, which gives the company a competitive edge in many ways, both in the product/service market and in the labor market too. So, with my study, I would like to draw the attention of executives and managers to the fact that new technologies and the human factor together bring new successes, and that one possible way of doing this is by consciously managing their company ethically and developing an ethical organizational culture.

Thanks to various technologies, such as nanotechnology, the next decades will completely transform the individual production processes and sectors. With the rapid advancement of information technology, the digitalization and automation of industrial processes pose new challenges for food business operators. Hungarian food companies will be able to keep up with their competitors and be the winners for the next decades if they can successfully adopt these technologies. However, this requires a strong focus on digitization, digital strategy, and directing investment, technology change and R&D activities in this direction. Digitization is one of the decisive directions of the future, which is why I felt it essential to study the level of digitization of Hungarian food companies, IT infrastructure and Internet usage, the use, and role of enterprise management systems, decision support and business analysis tools, and business readiness, Industry 4.0 technology change. Based on the 205 evaluable responses to the questionnaire, it can be said that only a tiny proportion of Hungarian food companies have a digital strategy and only a few have digital transformation.

One of the most important subsystems of manufacturing is the logistics system for transporting materials between technological phase. It is integrated depending on the production structure. The special feature of highly flexible workshop system production is that the material handling system is typically separate and the movement needs occur independently of each other, so the flexibility of the material handling system is required to achieve the expected production goal. In practice, therefore, the organization and execution of material handling is to a considerable extent dependent on the human factor. The purpose of this research is to explore the potential for automation of material handling activities in this particular production environment.

The doubt of investors for the accuracy of financial reporting statements and the credibility of external audit functions has becoming more and more severe in the recent years due to a variety of booming accounting scandals related to earnings management occurring around the world. To cope with these serious frauds in the world of financial market, many countries have adopted Mandatory Audit Rotation (MAR) rules. Although the MAR rule has been valid around European Union (EU) members since 2016, the effectiveness of this rule has not been examined in any academic papers yet. As a result, the aim of this study is to investigate the effectiveness and the necessity of the latest MAR rule in the EU by testing the influence of audit rotation activities and audit tenure on earnings management of companies in the STOXX Europe 600 Index. Practical implications of this study will not also prove whether companies in STOXX Europe 600 Index should be required to shorten their audit tenure by rotating their audit engagement more often in order to decline the degree of earnings management, but they will also help to strengthen support for the essentiality of MAR legislations in the EU if the result indicates that longer audit tenure actually leads to more earnings management of STOXX Europe 600 Index companies.

There is a tendency to communicate with nature in human beings as a set of emotional experiences. This study investigates the impact of organic architecture in creating cultural spaces for children. The concepts of nature, naturalist architecture and children educational psychology, from the perspective of scholars and researchers in this area are investigated. The children’s perception of nature and their feelings were assessed and one hundred forty respondents among the instructors of cultural centres in different regions of Tehran have answered the questionnaires. To investigate the hypotheses, Univariate T - test and F - test were applied. The results showed that the stimulation of the natural environment has a positive and meaningful effect on curiosity, participation, and fantasy in children, while they show their impressions of nature indirectly. Therefore, designing applicable spaces according to children’s physics, using appropriate colours and furniture as well as more environmentally-related spaces, can have positive effects on social participation, intuitive and verbal skills of the children.

Organisations of the 21st century exist in a permanent change. Change management in business management deals with the analysis of directed and planned changes. However, it does not consider spontaneous changes.Change has been addressed in social science since the 1970s and is of growing importance. As in many cases adapting to the change is crucial for the organisations to survive. With the changeThese spontaneous changes are chaotic processes that are carried out without control. In this paper I present the evolution of changemanagement, and the most important questions of changes.

Nowadays, some parts of the world hunger still exists. One of the milestones of the Millennium Development Goals (MDGs) is eradicating hunger. These goals include a road map for progress and documenting specific steps to combat hunger. Another type of hunger that has been very common in these days is hidden hunger. Eradicating extreme poverty and hunger is still an illusion. The number of people living in extreme poverty and malnutrition has fallen slightly in recent years. Measuring hunger is a very complex issue. The Global Hunger Index is a tool to comprehensively measure and monitor hunger at global, regional and national levels. Despite noticeable improvements, the question remains: will the world achieve its Sustainable Development Goals (SDGs), including the eradication of hunger, by 2030? Despite these efforts, even in economically developed countries, hunger or food insecurity still exist.

The intensification of globalized economic competition is playing an increasingly important role in the lives of companies to determine their true position among their competitors. Food companies are of paramount importance because of their role and weight in the national economy. In Hungary, the food industry plays an important social and economic role and is a world leader in terms of employment and value added. Currently, there are nearly 1100 active food companies in Hungary, so it is worth examining the peculiarities of the role of trust between companies.

There are often contradictory statements in the literature about the effects of Industry 4.0 technologies and the trust placed in IT tools. Therefore, it is a relevant research question to examine whether the characteristics of the role of trust - e.g. staff, suppliers, IT tools and technologies, etc. as confidence levels can have a direct positive impact on the efficiency, profits, liquidity, etc. of the companies in question. development.

During the research, I analyzed the level of trust between the food trading companies, in which I discuss the trust within the industry within the company. My aim is to further enrich my previous research knowledge in this field.

Control, az a managerial function cannot be considered as one of the most frequently preferred examinational topics, and it is also valid for the matter of civic organization. Nevertheless, we must not forget about the increasing number and intensive non-profit sphere after the change of the regime, where the civic sphere inside has become determinant. In 2017, 15,2% of the 61 151 nonprofit organizations had a sport profile, and this ratio is higher, 16,2% regarding the 53 613 classic civic organizations (including only associations and foundations).  The specialty of these organizations is the strong relationship with subsidies, and it seems that it has turned into subsidy dependence by now (2/3 of the incomes are subsidies), as a conclusion from the data of the Hungarian Statistical Office. This topic may also become sensible in a way, when an organization cannot account the received subsidies or cannot meet expectations of the judicial expectations, which all raises managerial control related concerns. It also highlights the relationship between civic organizations and control. In this study, we aim to cover some relevant specifications of the topic through the control, as a managerial function, and based on the results we may conclude that a higher ratio of organizations cannot really perform by the expectations.   

To discover the major economic problems of social cooperatives, we have made a survey. The analysis of this survey stated that the quality of available labour force and the finding of the proper target markets are the biggest concerns of social cooperatives. By this survey a Balanced Scorecard model (BSC) was implemented, which is an adaptation of Bull’s model (Bull, 2006). Present paper demonstrates the BSC modul to satisfy the needs of external partners and authorities. These needs and the tracing indicators were determined, furthermore the frequency of the indicator measurement was also proposed.

The aim of our study is to reveal the fit of digital space into current and future trade and to assess the effects of digitization on Hungarian trade strategies. The information gathering and purchasing habits of consumers have changed dramatically in recent years. Consumers today make buying decisions based primarily on convenience, effectiveness (fast and convenient access to products at adequate price/value ratio), and experience. Adjusting to these trends, traders developed novel trading strategies, and the use of achievements of digitization is an integral part of these strategies. One aspect of digitization is the increasing global development of e-commerce. The Hungarian online commerce have also been expanding significantly from year after year: based on 2018 data, domestic and foreign online sales volume have passed 1000 billion HUF. The Hungarian online consumers buy on the Internet more and more often and at greater and greater value. The online shopping on virtual reality platforms may make this purchase mode more experiential. Webshops have to meet new consumer needs, and deliver the ordered products as soon as possible, preferably within 24 hours. An increasing number of parcel delivery options has begun becoming more and more popular (e.g., automatic parcel terminals, pick pack points). However, traditional channels should not be buried, either. Their obvious advantage is that consumers can take their choice based on multiple senses and it also gives them more room for impulse buying. Combined with the digital technology compliant with contemporary requirements, this can offer a complete shopping experience. Nowadays, recognizing this need online and traditional channels have been mixed in several cases (e.g., multichannel, omnichannel, cross-channel sales) and offer several options for consumers during the purchase process. The sales area optimization of traditional shops and the buyer paths aided by digital technology (e.g., digital shelf labels) are designed for the buyers’ convenience. The newest innovations imply automation of the buying process making the whole process more convenient and more personalized with the use of sensors (e.g., Amazon Go) or robots (e.g., Pepper). In our future purchases, digital personal assistants will appear as digital versions of sales personnel.

In this study, the challenges of digital development and its sectoral effects were examined between 2015 and 2017 in the EU Member States, based on data of OECD, Eurostat, and the World Bank. The connection between the countries' digital development and sector dominance was analyzed. I found - in line with international research - that in countries that belong to the developed group, the high value-added service sector is dominant. The statistics of developing countries’ supported the assumption, that industry is the engine of the economy. The analysis of the underdeveloped countries revealed that agriculture and industry are the most important sectors compared to other countries. Measuring the demand of developed countries for ICT professionals, I examined the relationship of individuals with different digital competencies to one kind of self-education. In line with international research, my database showed that digitally unskilled people are the least likely to take advantage of online courses. As a continuation of the research, it would be worthwhile to carry out this study in other economic areas as well. Especially in areas where salaries for high-digital occupations do not differ significantly between countries in the region.

Nowadays, our rapidly evolving world is characterized by constant change. Organizations need to be prepared and responsive to these systematic changes to compete in the marketplace. Today nothing is constant or predictable because the organization is driven by the "3 C" force (customers, competition, change). Rapid adaptation to ever-changing circumstances requires companies to move from structured organizations based on traditional functions to process-based management. By using state-of-the-art process management procedures, organizations can be made transparent, analysable, measurable, and continually improving, and help companies increase their performance and organizational flexibility, and reduce costs. It also helps to recognize when it is necessary to change a process for an effect. In the event of creating well-organized processes, companies are more responsive to changes in the market, allowing them to operate more efficiently, and to carry out development activities easier. Nowadays, development as a new framework focuses primarily on digitalisation, which is challenging for companies to adapt but without this, they would be left behind in the competition. These challenges require radical changes and transformations in the lives of many organizations, which are difficult to achieve. With the development of  process-based enterprise management, not just multinational companies can improve their operation, but small and medium-sized enterprises can also move towards digitalization thus inducing development for not only their own but for the economy as a whole.

Eliminating losses is a daily challenge for both: companies and individuals in society. Whether through the production or office work, we are wasting the most important human needs: time and energy with useless things and processes. Both are an integral part of our daily lives and are particularly important for agricultural companies. In our study, we look at the relationship between Lean and agricultural companies. We outline the risks associated with these seven Lean Losses at these companies, and how these problems can be corrected and eliminated using current methods. Our research sheds light on how technological innovations affect and influence the position of companies in the market and in financial and human resources. We examine the benefits and drawbacks of the innovations applied and the Lean processes used, and how they affect the environment around them.

Hungarian institutions of higher education play an important role in national economy: they ensure intellectual labour with appropriate knowledge and professional competencies for Hungary in all profession fields. If the rules of private sector are applied for these institutions – interpreting it within a certain framework as the quality of education and research has to be maintained and there are social benefits associated with them -, they owned by the state, their management is the institutional leadership and their consumer is the labour market. Thus, training programmes must or should be developed in accordance with the needs of labour market. It represents a major challenge, even without taking into consideration other factors, since future requirements should be aimed (at least a 3-5 year training period later) – along with a rapid technological development. Even if the state makes significant efforts to adapt training programmes to meet the requirements of the labour market demands, students who want to further their education pay limited attention to these factors in their educational decision-making. Partly for this reason, career transition or shortages may occur in the case of certain professions. This paper seeks to address to what extent the most popular training programmes meet the expectations and to what extent the degree earned may be regarded as a ‘success’ in the labour market; moreover, if they do not overlap each other, how much applicants prefer those training programmes which are to be considered the most successful based on recruitment information. Admission statistics of Education Department and database of DPR provide the necessary information for the period 2010-2017 and these data sources enable authors to follow-up students from application to higher education until employment.

Coffee is one of the most consumed beverages in the world. It is the second largest traded commodity after petroleum. It is crucial for the economy and politics of many developing countries, as its cultivation, processing, trade, transportation and distribution create jobs for millions of people. The analysis of network connections and structures became popular in the field of sociology, whereby the term Social Network Analysis (SNA) is derived. The method is well suited for the complex examination and modelling of composite social structures. The social network is defined as a finite set of social actors and the relationships between them. Modelling of complex networks now apply in countless locations, from social media through the pharmaceutical industry to economic and commercial processes. Our study examines changes in international coffee trade through a network analysis. Introducing the complex networks investigate by our, highlighting major changes in international coffee trade.

In “Decision support for difficulties in a furniture manufacturing company” titled work we are presenting in detail the operation of a particular furniture company and the difficulties encountered during its operation, which they try to overcome in some way so that they do not hinder the operation of the company. After that, we will show how we wanted to achieve the production support system. In different versions, we detail what we actually wanted to accomplish while showing results that illustrate the evolution of the system. We also present the difficulties of the development, which is made in Java. We also present the latest version of the system and its results. After processing the input parameters, the system is able to produce results using scheduling algorithms that can help in making important decisions during production planning.

In today's global economy, there is a substantial shift from manufacturing to services, which challenges both economic policymakers, business stakeholders, owners, suppliers, competitors, and ordinary people: restructuring will encourage all economic players to learn how to adapt to new trends. That is why our research focuses on innovation and the ability of companies to create value. The IT sector is currently one of the fastest-growing and most innovative sectors within the service industry. The success of IT companies is greatly determined by their ability, how to make effective use of their intangible assets at their disposal, including intellectual capital, which is defined as a non-financial asset. So the question may arise: how is it possible to quantify and in monetary terms the intellectual capital of the companies to be examined? That is why, we calculated for the most successful Hungarian IT companies the widely recognized index, the VAICTM index, for which domestic calculations are not yet available. Indeed, this indicator eliminates the lack of information stemming from reporting standards by the methodology relying on publicly available financial reporting data. The indicator itself is a top indicator whose two main sub-indicators quantify the effectiveness of intellectual capital and physical capital.

A vezetési stílus kérdésköre kutatott terület, több elmélet és modell is született az elmúlt évtizedekben, ezek közül az egyik legismertebb a McGregortól származó X/Y elmélet, amely nagy múltra tekint vissza, mégis máig foglalkoztatja a kutatókat. Az utóbbi években számos olyan elemzés is megvalósult, amely a stílusnak a szervezeti teljesítményre gyakorolt hatását vizsgálta objektív vagy szubjektív mutatók használatával. Ebben a munkámban az X/Y elmélet alapjainak, a családi vállalkozások meghatározásának és a teljesítménymérésre tett legutóbbi kísérleteknek a rövid áttekintésén túl családi vállalkozások vezetőinek körében végzett empirikus kutatásomat mutatom be. A kutatási kérdéseimmel (K1, K2) arra kerestem a választ, hogy van-e összefüggés a vezető McGregor-i emberképe és a vállalkozás teljesítménye között. A teljesítmény mérőszámaként korábbi kutatások nyomán objektív számviteli adatot, az értékesítés nettó árbevételét vettem alapul, a 2008-as gazdasági válság idején a vállalkozók vezetői is elsődlegesen ebben – az értékesítési forgalom változásában – mérték a válság hatásait. A korábbi, X/Y emberkép hatásait vizsgáló kutatások a válság lehetséges befolyásoló hatásait nem vették figyelembe, indokolt lehet ilyen tekintetben is elemzéseket végezni, ezért az első kérdésemben (K1) az X/Y emberkép és a 2008/2012 -i teljesítmény közötti összefüggést vizsgáltam, ezzel lehetőségem nyílt a 2008-as gazdasági válság induláskori (2008) és a vezetők előzetes várakozása szerint fellendülést hozó 2012-es év teljesítményének összevetésére. A kapott eredmények a korábbi kutatási eredményekhez hasonló képet mutatnak, az Y elmélet képviselői eredményesebbek, amelyet a kereszttábla-elemzés szignifikáns eredményei is megerősítettek. Második kérdésemben (K1) a gazdasági válság időszakának átugrásával a K1-hez képest más időhorizonton (2008/2017) vizsgáltam meg az X/Y elmélet szerinti lehetséges összefüggést. Ez utóbbi (K2) esetben a K1-től eltérően statisztikailag nincs kimutatható összefüggés a változók között, viszont az arányok arról tanúskodnak, hogy az Y emberképpel rendelkezők ebben az időtávban is sikeresebbek forgalomnövelés tekintetében. Az attitűdök nagyon nehezen formálhatók, viszont az X emberképpel rendelkező vezetőknek érdemes lehet felülvizsgálni az emberekről alkotott vélekedésüket, változtatni a hozzáállásukon, mert az eredményekből kitűnik, hogy mérhetően sikeresebb az, aki Y emberképpel rendelkezik. A vállalkozások többségénél aktuálissá váló generációváltás esetében a kapott eredmények tükrében azt is érdemes megfontolniuk a stafétát átadó vezetőknek, hogy milyen emberképpel rendelkező utódra bízzák a vállalkozás további irányítását.

This article aims to review the recent academic researches on print and e-book usage experience and preferences. Their findings will be compared to the results of a primary research previously conducted by the author. Using these data the article presents the Five Product Level of e-books and e-readers. Reviewing the Hungarian and International e-book / print sales figures and publishing trends, the article shows ways for further research for a better e-book product understanding and highlights a few promising ways for future product development in e-books and e-readers.

The aim of the study is to highlight the focal points that are potentially activating factors in social innovation efforts in the most disadvantaged areas. The study examines certain social initiatives in the Nyírbátor district, with particular emphasis on the efforts promoting community welfare. The study primarily presents the results of qualitative interviews as part of a doctoral research. The examined cases play an important role in the management of the unfavourable processes in the region, and their adaptation as good practice can support the catching-up process. The study identifies the main groups of aspects that, in addition to structuring the case descriptions, also facilitate comparability of good practice. Documentation based on defined criteria supports the adaptation process, which is critical to the successful implementation of social innovation efforts.

The purpose of this paper is to enhance the readers' understanding of the domain of talent management and organisational culture and how  talent management becomes one of the important strategic tools to improve the work environment, specifically as a tool for enhancing the organizational culture. The paper also attempts to probe and aid readers in understanding to what extent talent management affects the organizational culture. This paper is based on secondary research and articles in the areas of talent management, organizational culture and the relationship between them. The author has reviewed the existing body of work on these topics to arrive at the analysis of the relationship between talent management and organizational culture. As well as measuring its impact on the whole organization by reviewing the existing literature.

The fourth industrial revolution poses major challenges for organisations in terms of technological aspects and from a management point of view, too. Good (effective) management is vital as it can help overcome the difficulties arising from shortages of skilled labour and from cost-cutting pressures, and it can help improve efficiency of resources. Innovations require management methods that support the introduction of industry 4.0. In my review of the literature, I aim to find out how the current level of sophistication in this new field can help managers of SME to better embrace change. Based on the reviewed literature, from management point of view, organisational structure, leadership style and HR practices are key to creating an atmosphere conducive to learning and innovation. In terms of structure, researchers do not suggest one thing to apply, but emphasise that industry 4.0 is characterised by an unstable, changing environment, so it is worth developing a structure that is characterised by decentralisation, few rules, horizontal communication and collaborative teamwork, i.e. much more organic than mechanical. In terms of different leadership styles, it is the transformational leadership that is the most often mentioned, however, in case of industry 4.0, we need even more because it can have various limitations. Even before industry 4.0, literature has highlighted that the recommended leadership style can be defined as the combination of transformational and transactional leadership; research in industry 4.0 in recent years also emphasises that it is the expanded construction of a knowledge-driven leadership style that blends the two, which can best facilitate innovation and learning. Managers can develop employee skills and improve their learning abilities through a variety of HR practices. So the right structure, leadership style and HR prepare the organisation for industry 4.0 by facilitating learning, improving skills and innovation.

The main purpose of this article is to examine how to respond to and change the field of urbanization. Creating dwindling new opportunities and challenges for globalization, new sector introductions and agricultural dominance. In relation to changing trends in urban and rural environments, people's preferences are very diverse and their lives are changing. The difference between a big city and a small city can test different lifestyles. It is a fundamentally important infrastructure personality insurance system (both cities), important from the point of view of larger cities and very different from small towns in terms of quality. The benefits of small towns can be a unique lifestyle and a healthy lifestyle, which can certainly be felt. Among the different characteristics of urbanization in developing and developed countries, we can mention the different time course and magnitude [1]. Namely, in developed countries the urban explosion has taken place for a long time and with fewer people than in developing countries [2]. The rate of urban population growth in the latter group will be 4.04% between 1950 and 1975, 3.6% between 1975 and 2000, and 2.4% between 2000 and 2030. The Earth and all of humanity are facing many challenges these days, and this trend will continue in the future. The planet's overpopulation and changing eating habits put great pressure on agriculture and the countryside. Research focused on the countryside focuses on analyzing the various functions of rural areas.

In recent years, the global use of contingent workers is rapidly increasing despite the increasing quantity of artificial intelligence applications in business. The question is "how these companies leverage the use of artificial intelligence to enhance contingent workforce's management?". The ideal goal of this paper is to develop a purely conceptual application of innovation, artificial intelligence (AI) adjacent to contingent workforce management(CWM). The researcher used qualitative information gathered from various authors and observations to reinforce the usage of AI. One of the critical tools to integrate with contingent workforce management for reduction of time spent on human resource administrative tasks is AI. There must be a transformation of thinking, accepting positive organizational change, utilization of technology and openness to new technology to foster  AI. Along with that, integrating contingent workforce management with AI reduces risks and costs, increases efficiency and quality of work. Innovation and Artificial intelligence have been used in five pillars performance of contingent workforce management to mitigate the challenges associated with it.

Today, workplace health promotion is increasingly present, both domestically and internationally. In my research, I used literature analysis to show how workplace health promotion programs, including physical activity, how affect employee earning capacity and productivity. Human capital is a significant factor in productivity. Human capital can be defined, that the human inner, inseparable features and characteristics of a person to which is invested and, as a result, increases the productivity of the individual. Investments can include health spending (health promotion programs), costs of extra-curricular lessons and time to find the ideal job.

I’ve been used secondary data collection during my research. In my research I have reviewed the source of literature on health promotion and physical activity primarily. After reviewing the literature, consequence of the research that investing in health, including investing in physical activity, it also contributes to improving health, as well as increasing life earnings and productivity at work.

Performance evaluation is not only important in employer and employee relationships, but also in partnerships between a supply chain’s members. In order to satisfy customers’ needs according to the 7 Rights of logistics, all members of the given chain have to perform properly. To ensure the best performance, supplier evaluation can act as a starting point. Besides continous feedback, supplier evaluation plays an important role in performance development of suppliers. The aim of our research is to develop and introduce innovative supplier evaluation models, which include the advantages of traditional and electronic supplier evaluation forms. In addition to this, these models are visualised, making it easier to understand expectations and information. In this study, the aim is to present two different models the PaTeNt^©- SESC (Pató Tetrahedrons of interNational Theory - Supplier Evaluation of Supply Chain) and the Douple Evaluation Platform, based on previous research.

The term “information society” first appeared in Japanese social science in the early 1960s (Z. Karvalics, 2007). The interpretation of the concept has undergone significant changes over the past decades, showing that dynamically developing societies, which are undergoing constant changes due to the rapid development of information, information management and the dynamism of the digital world. The close relationship and connection between information and information technology has become a fundamental factor in the societies of today, the organizations life, which generates inevitable, sometimes serious debates and profound changes. Economic operators must necessarily be resilient to technological change. We should think of the time of the Industrial Revolution, when modern weaving machines flooded the factories. Otherwise, a resilient organization will not survive in an evolving and ever-changing dynamic economic environment. Of course, this is true of agriculture as well, just as it is for other sectors of the national economy. On the one hand, my assumption on the basis of which my questionnaire was compiled was that enterprise management systems are increasingly used by enterprises in agriculture due to the diversification of activities. At the same time, I assumed that the size of a business could influence the use of information technology (hereinafter IT), so I hoped that my research would provide reliable data on this as well.

There are two types of technology management definitions. The narrow ones only refer to business organizations, the broad ones refer to any kind of organizations, including non-profit and governmental organizations. By using the narrow definitions, the interest of the non-profit and governmental organizations cannot be attracted, they could think that they do not need to deal with technology management, but in reality they obviously use it. To avoid the undue failing to utilize technology management knowledge outside the business world the broad definitions are recommended.

A wide range of literature has been published regarding the features of lean transformation. The main focus of these researches has been the examination of the hurdles and stimulants of a lean transformation as well as the analysis of lean leaders’ qualities and behaviours.  However, most of these literatures do not deal with either the connection between lean transformation and organization lifecycles or the examination of the role of a full-time lean facilitator / a lean group. The aim of this article is to draw attention to the importance of these connections and stimulate further research on the matter.

If we are open-minded in our everyday life, we should not overlook the phenomenon of student work. Within the framework of this study, our aim was to examine the work experience, later employment plans and income needs of students starting their studies at the Faculty of Economics at the University of Debrecen. In addition, we analyze the most important sources related to student work through literature studies.

It is important to pay attention to changing attitudes of newcomers to higher education as they become active job seekers after graduation. At the Faculty of Economics of the University of Debrecen, about 1,700 students started their studies in the 2019/2020 academic year. Our research was conducted with the involvement of these students.

The data were collected among students participating in the stork camp organized by the University of Debrecen. The survey covers, among other things, the initial salary requirements, previous work experience, future plans, including the willingness to work abroad, and factors that are taken into account when choosing a job.

Innovation and development activities related to sports and the tools created during the processes facilitate performance sports players (athlete, coach, sports manager) to achieve outstanding results in their field.

The success of sport can have a major impact on the social image of sport and its economic potential, and thus on the future of the sport. In my paper, I undertake to introduce the innovation processes associated with competitive sport and the products that result from these innovative activities, and then examine how and to what extent these supplies influence the economic and professional performance of the sports under investigation.

The role of renewable energies in energy management is growing both in the European Union and in Hungary. The use of renewable energy sources is already quite large (transport, heating, lighting, etc.) and it is advisable to deal with these energy sources in the year 2020. The use of energy from renewable sources can reduce greenhouse gas emissions and reduce dependency on the continuously problematic oil and gas market. A review of energy data over the last 10 years shows that renewable energy sources are playing an increasingly important role in the European Union. I support this finding by the fact that the share of energy from renewable sources in gross energy consumption has almost doubled in the last few years.

Annual accounting statements are an important source of information within business relations amongst companies. However, it should be noted that due to their aggregate nature, the necessary information and through that the necessary knowledge can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account) if the notes on the account contains the information that contributes to the more comprehensive interpretation of the other part of the annual statement. Beyond that, the notes to the financial statement have to help the presentation of a reliable and realistic overall image. In the notes to the financial statement, depth and detail of the disclosed information are not specifically stated, therefore their professional evaluation is left to the given enterprise. My basic purpose is to illustrate a comparison of the information content of the notes on the accounts between information technology services and sports activities. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.

The aim of our article to compare the characteristics of the civil organisations operating in Hugary and in Romaina with special regards to the employment characteristics of the sport civil associations. We ascertained during our research work that the civil sector of the two investigated countries show several similarities. One of these similarities is the lag from the same sectors operating is Western-European countries. The use of volunteer working is a main characteristic of the employment in the civil sector however the paid work plays an important role too.

With the rapidly emerging trend of employing Artificial Intelligence technologies within modern economics. This study is an attempt to fill the research gap associated with the factors that have influence with the adoption of artificial intelligence in human resources information systems on HR-leaders intention to use it. It empirically investigates the influences that trust, technological readiness, facilitating condition and performance expectancy on HR-professional’s behavioral intention to use AI in HRM. Besides, examine the moderating effect of age and experience on the proposed associations. Data were collected from by online questionnaire from 185 HR managers. A structural framework was introduced to test the relationship between study latent variables. Result exhibited that trust and performance expectancy has a significant influence on HR-professionals behavioral intention to use AI-HRIS. Trust and technological readiness showed a significant influence on HR-professionals performance expectancy of using AI-HRIS. While facilitating condition, organizational size and technological readiness did not show a significant influence on HR-professionals behavioral intention toward using AI-HRIS. Lastly, Age and Experience did not have a moderating effect on trust and performance expectancy association with the behavioral intention toward using AI-HRIS. The findings of this study contribute to the theory development of information technology diffusion in HRM.

The purpose of this study is to present a preference evaluation method, the discrete choice experiment. The reader can gain information on the background, application areas (with particular emphasis on health economics), the process and about three models (multinomial logit, random parameter logit, nested logit). Based on the results of literature analysis it can be said that the method is very promising, but in many areas it still needs improvement.

In this paper four short sessions are reviewed in the theme of introductory programming. The sessions were performed in four different student groups from the age twelve to seventeen in two different schools. The paper summarizes important input and output properties of the groups, like the preliminary studies of Informatics and the grades in both Informatics and Mathematics – if available – also the results of the learning process during the sessions. The focus is on the skills of programming and self-learning, and the differences of it in respect to the age, the gender and the preliminary studies.

In the frame of the project EFOP-3.6.1-16-2016-00022 „Debrecen Venture Catapult Program" on may, 2019, I maked a test and it was completed by a secondary grammar school students in Mátészalka. In this lesson there were many exercises that showcase the different applications of mathematics.

In the frame of the project EFOP-3.6.1-16-2016-00022 „Debrecen Venture Catapult Program" it was held an occasion among secondary school students the aim of which was formation of that concept which is very important in the engineering area. In many cases in order to solve problems necessary that students have an "ideal" function concept image (the image is interrelated with the notion of the concept) and they can change between different representations of the function. In our paper we will show the experiences of the occasion in which was formed the function concept by investigation of several relationships from the everyday life and engineering area with the help of individual and cooperative learning method.