At a building on vacant locus a significant amount of geotechnical risk can be arisen. In the case of arise of risks the technical content of the investment is amended, the time requirement as well as the cost of the investment is increasing. In the paper a review on the geotechnical risks, on their effects, as well as on the management of risks is given.

The availability for financial sources can be the key factor of competitiveness of enterprises. Under favourable conditions it can result in not only economic growth and conjunctural effects but indirectly it also has a positive influence on social level as well. In the first part of the article we make an overview on enterprise financing in both social and economic context and try to give an overall concept. In the second part we analyse the framework of financing, discuss the national and international specifications of financing, and finally, in the third part we analyse the background of enterprise financing based on the principles of asset appraisal.

Leasing has become widespread in the world in the 1970s, while in Hungary the first leasing firms appeared in the 1990s. The authors in this article introduce the most prevailing and most often used forms of leasing and their main characteristics in Hungary. Based on the statistical data of the 2008-2015 period the authors analyse the performance of investments, the volume of trade in the total leasing market and the course of the amount of capital assets and new capital investments on the level of the national economy. The conclusion of the current article is that the changes of the investment’s performance in the national economy and the EU development funds influence greatly the course of the Hungarian leasing market.

The importance of the forest management and timber producing is highly determined by the value chain of timber. The forest management and timber producing can basically contribute to achieve the goals of the sustainable development as producing and processing the wood as a raw material. The relationship of the multifunctional forestry management as producing different scale of products and services results that changing a member of the chain might cause the total net alternation of the forestry system’s added value. The added value of the special areas of the appropriate and sustainable forest management is the infrastructural, recreational and touristic services.

The development of innovative models fundamentally contribute to the changing the way of thinking in business context. Today, in this process, the impact of open innovation model is a kind of paradigm shift. The contents of this change has been mostly clear in the field of context of product-, innovation and technology, but not onm the field of organizational and management innovations. In this study, we sought to answer that in the case of knowledge transfer’s special field –the programs of suppliers - how to apply the principles of open innovation and how this may have positive effects. The motivation behind, was to look for commonly used models for the SME sector, that is fundamentally linked to large enterprises as suppliers, characterized by increasingly rapid technological development ecosystem to collaborate.

The conduct of numerous economic operators is influenced by the globalization accelerated nowadays. In this connection, it can be certainly said that the globalization affects the accounting regulation as well. In our country, the business entities falling within the scope of the aforementioned regulation are subject to Act C of 2000 on Accounting, according to which the prepared reports shall provide the external and internal stakeholders with information ensuring a true and fair overall picture of the business entities’ property, financial and profitability situation as well as future plans. Over the recent years, the reason of changes in the Accounting Act was the harmonisation with other laws thus the main part of the change in year 2016 was the obligatory transposition of the Directive 2013/34/EU into the domestic law system as well as the completion of the previous deficiencies. These changes influence the system of accounting records that has been already established. In my treatise, I will highlight a part of the report i.e. the Notes providing text information in addition to the numerical data. Furthermore, the changes in Act of 2016 on Accounting will be presented with respect to the Notes.

The article focuses the corporate value creation and the most important value drivers. The first goal of the paper is to classify the most relevant value drivers, and their function of the firms’ value. Further objective of this study is to introduce the effects of the 2007-2008 global financial crisis. This article demonstrates the following. The first part presents the value chain and illustrates the primary and the support activities of the corporates. The second section briefly presents the 2007-2008 financial global economic crisis, introducing its causes, events and financial aspects. The third empirical part of the article analyses the database featuring data from 18 European countries, 10 sectors and 1553 firms in the period between 2004 and 2011. At the end, the fourth part contains conclusions. Based on the related literature reviewed and in the conducted empirical research it can be assessed that 2008 can be seen unambiguously as the year of the financial crisis. In this year, all predictors had a negative effect on the criterion variable, the firm value.

The purpose of this study was to examine that franchise as a form of enterprise in perspective to existing family businesses how can they operate this way. Why is this form better for them, what advantages it has? In this case an ice cream shop’s economic inidicators was examined which one is owned by a hungarian family in JászNagykun-Szolnok county who runs several shops like this. That is why this study made, to find out is that possible to run it sucsessfully and what costs does the newcomers in the franchise business network have to pay and how much is the time on the return of investments.

In terms of employment specialities, certain sectors of agriculture may show quite a different picture. Especially the seasonal nature of employment, including day laborers and / daily work hireling nature deserves attention. In our country it has long tradition and can be directly linked to regional mobility and commuting trends since some people move near the western border to Austria for work. However, at the same time, near the eastern border, seasonal workers arrive from the East, which has an impact on the local labor markets, and for the lives of some settlements. In our study, we want to study and elaborate the specific details of these processes that connect the two countries and the issues of the advantages and disadvantages as well. In our paper we rely on literature data, private experiences, and the opinion of small scale farmers in Szabolcs-Szatmár-Bereg county, who have experience in employing laborers on a seasonal basis.

Over the past decade, the metal trade was a frequented area of the black economy. The transformation of the legal background of registration and reporting obligations has played an important role in the change of the situation. There were several steps taken to whiten metals trade such as introduction of the reverse charge, then a few years later, the possibility of nationalization, the metal Act and the related decree. From the impact of all these the authors introduce the influence of registration and reporting obligations related to certain acquisitions of enterprises engaged in metal trading activities.

The development of controlling can be traced back to the beginning of 20th century. Thus it has one century of continuous scientific development. Controlling has been applied in fields such as finance, manufactureproduction, and trade sales. In financial accounting different activities have been formed for planning and accounting costs and performance. These activities were integrated by management accounting, which serves the ever growing information needs of the management. In addition to the operational functioning of growing and diversification companies controlling covers even the strategic level. The primary focus of controlling activity at 21st-century businesses is to improve organisational performance. Previously there were differences between the German and Anglo-Saxon trends. According to the German trend controlling is a set of instruments that provides the required information needed for management decision-making and based on it planning, monitoring, and controlling activities could be achieved.  Furthermore, the German trend considers that a particular department is responsible for controlling activities. Conversely, according to the Anglo-Saxon conception controlling is considered as a part of management and managers are responsible for efficient allocation of resources, the so-called „management control”, carrying out planning and controlling tasks at the same time. Some differences can be recognised between the two conceptions about where is controlling placed in companies within the organisational framework. However, it can be stated as a fact, that management and controlling are inseparably linked, and the aim of both fields is to increase the performance of a company.

Tanulmányomban megvizsgálom az építőipari termelés és azon belül is a lakásépítést befolyásoló tényezőket 1921- től napjainkig. Ezen számok tükrében az építőiparban dolgozók számának folyamatos változásait értékelem, illetve hogy a vizsgált körülményekre hogyan tud reagálni a munkaerőpiac. A cikkben célom rámutatni, hogy a különböző hatásokra a szakemberek száma nem tud rugalmasan változni. A nagyobb  beruházási években, illetve a jobb kereseti lehetőség miatt kivándorolt szakemberek hiánya komoly gondot okoz. Ennek ellentétes pólusa, amikor a gazdasági válság éveiben a beruházási kedv hiányában munkaerő  többlettel rendelkezik az építőipar.

The importance of actions on adaptation to economic change associated with the knowledge-based economy has continuously grown both regional and national level. Individuals' flexibly adjust and the knowledge acquired in all forms of education is very important factors in the evolving knowledge-based economies. We examine the fiscal and private expenditures on education among OECD countries between 2005 and 2013, and we analyse the development of education expenditures with particular attention to Hungary.

Based on the financial ratios of analyzed companies we were performed a risk analysis, highlighting the degree of operational and financial leverages and the degree of combined leverage combining preceding ratios. We introduced a new aspect of the risk concept which began to spread in recent times. In the interest of to be able to analyse together cross-sectional and time series data, panel regression model was used. The panel regression is an extension of the multivariate linear regression interpreted as a multi-level model. In our study, the panel regression was used for analysis of food retailer companies, in the Northern Great Plain region's counties, in the period 2009-2014.

Corporate innovation can be a major factor in economic development and long-term high-level corporate performance. The position of the EU in international innovation rankings has not improved since the 2000 2009 period; though there has been a more positive trend since 2010, meeting the Lisbon goals, the EU is still not at the forefront in terms of R&D&I. Behind this process is the rapid progress of some industrially developing nations in R&D&I, as well as the relatively slow institutional development of national innovation systems in Europe. The relative lag in Europe can be explained by the frequently referred to “European paradox”, which is still unclear for methodological reasons. Firstly we consider the international ranking in innovation, then discuss one of the explanations put forth to explain this rather weak performance. We present case study that represent Hungarian experiences with corporate innovation.

The exploration of specifications of the employee groups endangered in the labour market, and their social
and labour market integration have always been a challenging task for the professionals. As a result of the
domestically also appeared migrant wave, the actuality of the topic has even more increased. In this study -
prepared in the framework of the research program „Human resource management challenges of the reception and labour market integration of the migrants” - we aimed to reveal the attitudes of employees about the labour market integration of the migrants. We have defined an objective to explore whether they are afraid of losing their current jobs, what factors influence the employment of the migrants and what kind of positive and negative effects they take on the society and economy. Based on the results of the survey we have found that employees are not afraid of migrants taking their jobs, still they are quite uncertain whether they would employ or work with a migrant person. Regarding the effect on the society and economy an unambiguous negative attitude was experienced.

The problem addressed in this work is to examine the feasibility of using straw in innovative and alternative ways, focusing on aspects of cost sensitivity in subject areas of building investment and energy compsumption. I analysed the energy efficient performance of a straw bale building and compared that with those of a conventional construction, a newly-constracted building and a passive house. In my study I assessed the figures of costs of emboided energy, primary energy consumption and carbon dioxide emission. I made calculations in terms of energy costs for a lifespan of 50 years. Considering that straw-bale construction uses an excellent and sustainable insulation material, its energy use is by 25.38% less than that of conventional construction.

During the past years I hear that the future of transport in the electric-powered vehicles. the Hungarian Goverment and the European Union is made more device is this form dissemination to the transport campaigners. EU tendering appeared in Electric Car Charging establishment, the number of multiplication of the expansion, faster recharging method of spreading. This is to depart from the common knowledge  recharge time Lenght of significant, the range of motor vehicles despite low rate of population inspired make such purhase of motor vehicles. If that were not enough, the demand side cash incentive device support is, take the numbers provided consumer vehicles 1.5 million HUF state support. This endeavor though the influence of narrow you wish to inspect the car market segment of the reactions, the growth rate of the past few years. Although this is a state-pumped artificially induced market impact.

Today’s students at secondary schools, the so-called Z generation will be the customers in higher education in the near future. Members of the generation 'Z' were born between the early 1990’s and at the end of the 2000’s and significantly differ from the previous generation Y. They are called as Sharing Generation and Digital Generation as well. They have special learning habits and special expectations about learning, teaching and theories. These facts bring up a question about suitability and efficiency of traditional and actual methods in higher education in connection with their teaching and personal development. In this research expectations of students in year 11 will be examined about the higher education in general and with special regard to the business higher education.

In these days we are witnessing a trend of more and more using IT assets and the using of internet too. As teachers at the university we can see that our students also tied with a thousand threads to the IT world. Current research aims to explore the students’ internet using habits, how many times they spend on the web  and why. In our previous work we examined our economist students’ ethical attitudes. In this study we try to connect this two themes. Our research question: are there any connection between our students’ ethical judgment and their internet using habits.

The paper serves the purpose of understanding better how businesses and enterprises may handle the changes happening in their environment using the tools of management. Radical changes are happening in the environment of businesses, primarily as a result of the massive and forceful appearance of new opportunities and constraints brought by the technological development. Some of the businesses participates actively in the creation of changes. For other businesses the main issue is the way they may handle the changes. How may businesses and enterprises adapt to the new environmental characteristic is the main issue under scrutiny in this paper.

Hungary hosts the 2017 FINA World Championships and Master’s Championships, one of the world’s largest sport event. Besides exploring the influential factors behind the potential effectivity, this study aims to identify social effects related to the event. Students in higher education today are the next generation of managers and company owners, therefore their attitudes and opinions will be determinative in terms of the decision-making. The empirical research took place in the University of Debrecen, the most populouses University of Hungary, 6 month before the official opening ceremony of the Championships.

Performance of the domestic online commerce showed a dynamic increase in recent years and, based on the expected forecasts, this trend will be realized in the future as well. In Hungary, the number of electronic commerce undertakings is estimated to be within a range of between 5 000 and 6 000 pieces and this number is steadily increasing. Today, the opportunities offered by the internet play an increasingly significant role in every segment of the economy. In the increasing market competition, it is no longer sufficient to serve the local population. Driver of the internet commerce is a marketing activity therefore the performance measurement is a priority. The excellent result and success essentially and principally depend on the performance, in addition to luck. Performance is understood as the measurable results or, in the broad sense, the successful efforts which are made to achieve the organizational objectives. The performance measurement is a measurement process of the efficiency and economy of an activity. Its aim is to support the decisions and actions related to the operation of the undertaking. The performance measurement is not only a decision support tool but also an element influencing every level of the decision-making system; it has an effect on the actions of stakeholders. Its danger and importance are simultaneously the fact that its improper operation (application of incorrect yardstick) can result in a functioning contrary to the corporate objectives. My aim is to survey the corporate performance measurement practice, to assess the connection between the financial and operational performance as well as to analyse the connection between the performance measurement practice and the performance achieved.

Risk and uncertainty are subjects of philosophic and theoretic discussions long time ago. Both concepts have the intention that nature and effects of future happenings have to be analyzed and forecasted. Difference is though that analysis is possible by different means. Uncertainty is frightening and hard to be analyzed. On the other hand, risk is better served by data, easier to find a methodology that makes it a more acceptable and manageable object. Theoretic part of the article states that risk and uncertainty entitle a risk spectrum. The next statement is that this spectrum has layers piled on one on the other, from which risk and uncertainty are the ones on the sides.

The aim of new Public Procurement law is to ensure the efficiency of appropriation public money. On new legal regulation public procurement procedures become significantly faster and transparency and competition is increasing. The law entered into force on the first of November in 2015, but has been modified several times since then. A year ago, the National Parliament adopted the law on State Program Evaluation cover. The legislation aims to make the European Union resources for projects in an objective, transparent and independent from the interests of the operators assessment system.

The quality management system requirements were changed in 2015. Organisations are granted a threeyear transition period after the revision has been published to migrate their quality management system to the new edition of the standard. The aim of this research is to analyze the differences between ISO 9001:2008 and ISO 9001:2015 requirements, and to identify that part of system elements which are not neccesary to change.

Regarding the issue of unemployment, a number of researches have been done at national level. Deliberately, public awareness has a particular emphasis on this situation from employee aspect. However, from the labour market point, the issue of labour shortage has just as serious consequences like unemployment, although its extent is detectable mainly at employers side. Nowadays, employers are negatively affected by the very nature of labour shortage, and the issue of talented shortage became the most sensitive issue. It has a prominent importance to distinguish labour and talent shortage. Despite the fact that these phrases are frequently used as synonyms these have different meanings. The aim of my research is to determine main differences between labour and talent shortage by seconder data to help in correct use and understanding at organisational level.

In an investment process various sizes and types of risk arise. In project financing risk sharing is based on the assumption that the risk is to be borne by who is able to control and influence it. The article examines that project financing as a risk management technique is applicable to the treatment of geothermal investment risks.

This paper is intended to clarify the phenomenon that lower achieving students tend to evaluate their own academic performance less accurately than those who are better in their studies. Former studies have found that lower performers generally overestimate while higher performers underestimate their performance. The current study analyses the self-assessment behaviour and efficiency among Hungarian higher vocational education students. We found that the lowest level of higher education students typically overestimate themselves. Over results strengthen the empirical evidences in former studies that higher-achieving students evaluate their performance more accurately than their lower achieving fellows. Furthermore we found that lower-achieving students tend to evaluate their performance less accurate and typically over-assess their examination results than high-achieving students, who generally evaluate themselves more accurate and rather underestimate. We analysed the difference between the two genders too. Compared to female students, male tend to evaluate their results more accurate and overestimate their own performance more.

Student evaluation of faculty members is a current topic both internationally and in Hungary, partly due to the massification and partly due to the marketization of higher education. One of the evaluation methods is the internet-based voluntary rating which was started by ratemyprofessors.com in the U.S.A. and whose Hungarian counterpart is markmyprofessor.com. Research studies on the U.S. website – among many other critics – established that reliability of this evaluation method highly depends on the frequency of ratings: if an individual tutor is evaluated by more students, then the standard deviation of the ratings is smaller. The previous conclusion about the U.S. website is tested in our study based on Hungarian data. Our main result is that many of the experiences about markmyprofessor.com echo the previous findings about ratemyprofessors.com. Beside this in the Hungarian sample the higher response rate is associated with lower average ratings.

In this paper I examine what has an effect on the quality of the graduated students’ employment. The quality is measured by the the discrepancy between the educational attainment of workers and the educational requirements of their job. On the base of this I can distinguish matching and overeducated workers. The latter category can be divided into two other groups, so called genuinely overeducated, who are not satisfied with their mismatch, and apparently overeducated, who are satisfied with their mismatch. Using multinomial logit model I try to identify those individual, educational and workplace’s characteristics that influence being matching, apparently, or genuinely overeducated using the database of students graduated in 2007 and 2009 in the University of Debrecen. I try to test those factors that were determined in the literature like mobility and commuting propensity, market rigidity, career mobility, job tenure.

A 2008/11-es globális gazdasági válság eredetét az elemzők jellemzően az amerikai másodrendű jelzálogpiaci válságra vezetik vissza. A gazdasági válság bizalmi válságba ment át, mely időben elhúzódást, hatásában pedig mélyülést jelentett. Összesített hatásként a pénzügyi szektor a valaha volt legmélyebb válságát élte át, melynek következményeként a tradicionális hatalmi viszonyok is megváltoztak. Hosszú idő után a bankok szabályozásáért és felügyeletéért felelős politikai vezetők globálisan vissza tudták venni a primátusi hatalmat a pénzügyi/gazdasági vezetőktől. A primátusi szerep elvesztése, a válság kitörésében játszott szerep, a társadalmi felelősség, a bankmentő akciók következményei, a reputáció csökkenése, a bizalomhiány mind közrejátszottak abban, hogy a bankvezetők és a banktulajdonosok új vezetési és gazdálkodási kihívásokkal találják magukat szemben. A tanulmány erre a nemzetközi és hazai kihíváshalmazra keresi a kulturális válaszokat.

Both the business management and the public sector try to provide employee with providing jobs, which are esteemed by the workforce and where employee has a good feeling. However the public management has a big challenge in this area, because the bussiness sector is more attractive, and competitive pay for emloyees. I tested the bussiness modell and look for their benefits and I saerch for connectivity points. This point will helps into the adaption to the non- bussiness sector.

The importance of working while studying in higher education has a globally growing tendency, and Hungary is not an exception. The demand for the opportunities of student employment has been recognized not only by the students but also by the policy makers of higher education, leading to the introduction of solutions like the obligatory internship semesters or the dual training programs. The current study contributes to the better understanding of this field through the analysis of a database from a questionnaire survey conducted among bachelor students from seven majors of the University of Debrecen during the Fall semester in 2015 (N = 589). The main findings suggest that the students mostly consider the internships as an investment into their future career while the short term compensation and the personal interests have a lower importance for them. About 75% of the students would be willing to work not more than 20 hours a week, and most of them would look for ‘official’ studentwork. For working, they would sacrifice the time connected to the following activity-areas (relative to the other activities in the list, and in descending order): time for leisure (this is the most likely to be sacrificed), for sport, for friends, for family, and for learning (this is the less likely to be traded in for working hours). Willingness to work (measured in daily working hours) seems to be connected to the following factors: major, year of study, how important the activity areas are considered compared to working (learning, family, friends, sports, leisure), and the importance of finding a personally interesting internship.

Globalizálódó világunkban, ahol a KKV-k egyre inkább részeseivé vállnak a nemzetközi piaci versenynek, a klaszterek szerepe a cégek versenyképességének támogatásában meghatározó. Az elmúlt évtizedben jelentősen megnőtt az érdeklődés az innovációs klaszterek iránt, mely mögött részben az a felismerés húzódhat, hogy a vállalatok versenyelőnyét nem csupán a saját kompetenciái, erőforrásai jelentik, hanem a földrajzilag közeli üzleti környezetében fellelhetőek is. Ahhoz, hogy a klaszterek eredményesen tudjanak működni, bizonyos egyéni és szervezeti kompetenciákat birtokolnia kell. A hatékonyan működő klaszterekre tekinthetünk úgy, mint tanuló szervezet, hiszen az egyének törekednek képességeik folyamatos fejlesztésére, a közös tanulás képességének elsajátításában motiváltak, kollektív elképzelések, közös célkitűzésekés és azok megvalósítására való törekvés jellemzik. A tökéletes tanuló szervezet rendelkezik a folyamatos innováció teremtő képességgel, melyhez nagymértékben hozzásegíti a folyamatos tanulási folyamat, amely új tudást és magatartásváltozásokat eredményezve, hozzásegíti a környezeti változásokhoz való alkalmazkodását. A tanulási folyamatok esetében fontos szem előtt tartani, hogy legalább olyan ütemben tanuljuk, fejlődjünk, amit a környezeti változások megkívánnak. A készségek, képességek, a klaszterszintű együttműködés szempontjából azért töltenek be kiemelt szerepet, mert ha a partnerek nem rendelkeznek a kooperációhoz szükséges kompetenciákkal, akkor az együttműködés lehet bármennyire előnyös, az nem lesz eredményes, hiszen csak korlátozott működésre lesz képes. Miként segítheti elő a „Tanuló szervezet-ként” való viselkedés a klasztert, hogy a szükséges kompetenciákat megfelelő szinten birtokolja? A cikk vezérfonalát a klaszterek eredményes működéséhez szükséges kompetenciák beazonosítása, valamint a klasztereken belüli tudásmenedzselés, tudásmegosztás megvalósulásának vizsgálata adja.

Abstract. Theoretical background of enterprise risk management can be considered as founded by the ISO 31000 standard family and the COSO recommendation. However, their application in a given company domain requires knowledge of the local environment, and professional experience. Nowadays risk management is still anchored to functional fields, or organisational units (logistics, finance, quality management, HR, IT, e.g.). According to the view of the authors, this approach could results in parallel, multiple regulations of risk management. This could be avoided by a holistic view, and a risk based analysis of company processes. Writing this study is aimed at three
major goals:
- providing an overview of the bases of process and risk management,
- proposing a professional idea to be used at risk management of processes (Is it possible to reduce business
risk by analysing availability of resources assigned to processes?),
- providing a review of standards and recommendations which can be used in process risk management.

The aim of the research is to do a statistical evaluation of agricultural and rural development engineer student’s motivation and personal competency. It sums up the late generation Y’s characteristics and challenges. To be a successful, graduated employee, not only the skill is needed but the personal competency as well. Altogether, 121 filled out questionnaires were collected from the students which were the prime source of the research. They had to evaluate influential factors to their motivation level and competence. The database was analyzed with descriptive statistic methods, principal component and cluster analysis. Studying the personal competency, five different factors were divided based on Belbin’s team roles and four clusters. The four clusters were established by the five factors. Analyzing the student’s educational motivation four different components were divided: the need of performance, social entertainment, the benefits of learning in the near future and the reach of the financial freedom. Based on the four components, generating clusters was not possible due to the significance level of the K-means cluster analysis because it was higher than 0,05 in every grouping variables.

The agricultural planning often the question arises, how the different input (fertilizer, feed, irrigation, etc) from what to use on a production (land, animals) unit basis, and to what intensity. The input transformational efficiency experiments by setting analysis and evaluation. For example examined the nutrient replenishers fertilization experiments, the effect of nutritional values of the feed on the body weight gain, milk production in animal experiments. The input input efficiency to the external environment (weather, soil conditions, unexpected events), the technology used and the biological factors both influence. The farmer must be chosen in each sector, taking into account the magnitude of these inputs and environmental requirements. The economic optimum is usually trying to approach the sectoral level, which serves as the basis for future planning data. The mathematical programming models using relatively simply and quickly determine the optimal production structure. The models provide the specific resource requirements for, and the limitations of the objective function coefficients are calculated on the basis of sectoral. This becomes a deterministic model, and we can get the appropriate sectoral analyzes outstanding results of production structures. Therefore the relationships within sectors directly incorporate mathematical programming model and corporate interests placed above the interests of the industry to determine the intensity of the sectoral inputs. in their article a fertiliser application example, we present the production structure and the plant production sector fertiliser input of a time optimization, in which the fertilizer for specified sectoral relationships appear in the model objective function.

Due to the continuously evolving technology, even more escalating market competition has emerged between the companies. This competition is not only about the logistics related processes, it also appears to be significant for the production since the manufacturing companies form the center of global sale streams and without them the items found in logistical processes cannot be created. The role of production’s optimization and efficiency in the supply chain continuously grows since this is the part where a company’s most cost is produced. Our research objective was the examination of a company that applies various manufacturing, assembly technologies, and the used tools and softwares for this purpose were the SAP Business One ERP system and it’s add-on, called PPS One, the latter originated in Switzerland. We used these softwares to provide solutions to companies, especially to those that are dealing with manufacturing and production, for the optimization of their workflows, operations, supervising and controlling of their material. We also monitored from production technology’s elements the capacity planning, production orders, schedules, production tracking and cost accounting. We have made proposals during the analysis that might improve the company's strategy, competitiveness and increase it’s efficiency in business, and at the same time they can facilitate the company's pricing and inventory management activities.

Continuous learning is part of everyday life. It may be formal, non-formal or informal nature. The formal learning that takes place at school, is the basis of expertise. Why someone sitting to school? There can be given many answers to this question. The motivation for learning develops due to both internal and external factors. And even age groups and training as equally different. With regard to adult learning motivation was examining several surveys. The study is a summary of the test results. There was three target group: high school seniors, correspondence master's students and participants accredited training. The surveys set out to discover Why learn the various forms of training. The questions in each test were different but comparable. For participants accredited training habitual motivation is crucial. Their joy and pride of the family is less important to them. , Correspondence master's students were considered the most important things income, learning, and knowledge. Although the perception of other age groups, both the habitual and the actual motivation appears in every group. While high school students based on the results we can say that the more motivation to achieve a goal, such as employment, income acquire. so prominent the habitual motivation. In their case it emphasized that a distinction was made between friendship and relationship network. Namely, the friendships are not identified with the mere knowledge that may be necessary in order to achieve future goals.

In 2010 the innovative Finnish higher education system (Tiimiakatemia – Team Academy) was launched at University of Debrecen Faculty of Economics and Business, which was also awarded by OECD and has been run at JAMK University of Applied Sciences in Jyvaskyla since 1993. In this system, we create team entrepreneurs who have to work together in teams. In this research the authors would like to look at how we can use the team coaching tools as a part of this model in our team entrepreneur education system to build high performing teams. Tuckman named five stages of team formation: forming, storming, norming, performing and adjourning. A new team cannot be expected to perform as an excellent team when it first comes together. It takes time forming a team, and they often go through recognizable stages as they change  from being a collection of strangers to a united group with common goals. You have to understand it at first, than you can help your team become effective more quickly. Authors of this study work as team coaches in Team Academy Debrecen. In the last 6 years we have worked with several teams and experienced how group dynamics present at the teams and change through the learning process. We have faced with great storming period at different teams and managed to build high performing entrepreneur teams as well. Our experiences are introduced as case studies, after analysing, consequences will be concluded. As in the EFQM model we can find that to survive in the global competitive markets companies need the best teams for the best results. 

Western-European management trends have been spread including modern approaches to human resource management over the past decades in the countries of Central and Eastern Europe. The point of the new HR conception is the strategic partner role, which is underpinned by the appreciation of human resources. There was a rapid change in the management methods of the organizations due to the socio-economic changes in the examined countries. However, in many places the personnel departments were simply renamed, and their HR staff are still concentrating on their traditional activities. These activities are important and should  be fulfilled today as well, but to play an influential role in the design and maintenance of organizational competitiveness HR should have a new, strategic attitude. The study examines HR's strategic role based on the empirical international Cranet research in Hungary and in Slovakia.

Generations Y and their expectations have caused many surprises for employers. They are different compared to their predecessors. Millennials were born in socialism in our country, but they did not experience from it so much, because they grew up in democracy. Their main feature is that they are openminded to opportunities, and they learn quickly modern technology innovations. They have a strong self-conscious, and are highly proactive. They prefer forms of atypical work, because they can carry out their work anywhere in the world due to the internet access. It is very important for them to keep the work - life balance. These properties have overwritten the conventional management methods, such as conventional recruiting techniques. This paper examines the main job seeking features of the Generation Y based on an empirical research.

The research based on the trainee program of a large Hungarian company. The company recommends the program to entrants or those who have 1-1,5 years of work experience. The main objective is the evaluation of the effectiveness of the program through some of the HR functions. This study contains the process of the selection and the evaluation of getting into the program. What makes the program special, is the appearance of the technical mentor. According to the hypothesis, the mentor’s assistance reduces the uncertainty when the trainee inducted into the organization. The occasions of the beginner education, the conversations and feedbacks during the induction adds more efficiency to the success of the program. The searched data in literature features HR functions and mentoring. To learn about the program, a case study was made beforehand, and then the questionnaire was edited for the trainees at the company. In the course of the research, an interview was done with the technical mentor. The interview was based on the questionnaire. In point of the results, recommendations were defined connected to the assumed shortages of the program, also to increase the efficiency of the selection and induction. In conclusion, the maintenance of the trainee program is equally beneficial for the trainees and for the company as well.

Tanulmányomban egy magyarországi vállalat közép- és műszakvezetői körében elvégzett szervezeti kultúra vizsgálat eredményeit mutatom be. Vizsgálatom alapját egy előzetesen elindított szervezeti kultúra- és filozófiaváltás jelenti, amely konfliktusokat eredményezett a közép- és műszakvezetők között, amely meggátolja a kultúraváltás tovább haladását. Vizsgálatom célja, hogy elemezzem ennek a konfliktusnak a legfőbb forrásait, illetve hogy melyek azok a pontok, ahol elsőként szükséges beavatkozni ahhoz, hogy a szervezeti kultúraváltás tovább folytatódhasson.

In recent decades, the examination of the so called “Dark Triad” – narcissism Machiavellianism and psychopathy – occupies a prominent place in personality research. These socially undesirable characteristics, which, to some extent are present in everybody, can play an important role in the workplace. Dark Triad members are those, according to the literature who are strong in all three features. In my paper I will present the results of a study I conducted among the students of University of Debrecen Faculty of Economics and Business. I analyse the Dark Triad characteristics of students with the help of a validated measure the Dirty Dozen. In my research I try to find answer to what extent these personality traits appear in the examined sample? Is there any difference depending on the background variables (age, sex, educational programme ...)? Are my results consistent with those described in international research?

The importance of the examination of customer-supplier relationship is growing on the field of supply chain management. Besides the fact that the researches in the topic of business relationship marks the quality of the as the crucial element of effective cooperation, still it can be identified as an unidentified area knowing that there is no agreement in the defining dimension. In the center in this dissertation are the dyadic business relationships. The main aim is to support the hypothesis that trust, dependence, conflict and personal relationship between the members of the supply chain are the crucial elements of the cooperation of the members of the chain and by that, they can be the defining elements of the relationship quality .As the results of my Primer research, I describe and reveal the previously mentioned dimensioned relevant for the customer and suppliers relationships in the microbusinesses producing fruits for the national, fresh market, how the good business relationship contributes to the company to reach its main goals and increase its competitiveness on the market. Based on my research, it can be stated that trust, dependence, conflict and personal relationship are the defining factors of relationship quality, moreover my results prove the fact that relationship quality contributes to the increase of the performance of the contributors.

Social innovation is not determined as a uniform definition, after a literature review can be defined as follows: social innovation is an innovative and new way of improving community well-being [2]. Social innovation can be defined and measured at micro-, mezo- and macro level similar to technical and economic innovation and plays a key role in the competitiveness. Because of imbalances arising from different levels of economic development, catching-up demand of peripheral settlements have appeared. In addition to the so-called technical innovations, the solution of social problems can be achieved by social tools, methods and new organizations. In catching-up process the local, community level construed innovative ideas and the activities of social innovation play a significant role. The expansion of the innovative areas results in different innovation processes and they can be considered as complementary processes. The social and technical innovation are closely interacting. If there is achange in the economic sphere, social change can occur. This study examines the role of local communities in social innovation at regional level and summarizes the clarifying questions of implementation. Social innovation as a new tool is able to answer daily challenges. The innovative solutions of municipalities, which means new collaborations, result sustainable, flexible and open leadership at regional level. This study will examine the role of governments (or their institutions) in the implementation and generating of social innovation, the tasks of regional innovators and social solutions and models of certain municipalities in Hungary and the European Union.

A műszaki felsőoktatásba érettségi után bekerülő hallgatók már rendelkeznek valamilyen elképzeléssel a mérnöki szakmáról, a helyes mérnöki magatartásról, és a saját alkalmasságukról. Az első felmérésem kérdései a hallgatói tanulmányok kezdetekor ezekre a témákra irányultak. A második felmérést a félév végén készítettem, amikor már a kötelezően oktatott mérnöki etika tantárgy ismereteit elsajátították. A hallgatói válaszok azt mutatják meg, hogy mennyiben segítette elő ennek a tárgynak az oktatása azt, hogy jobb mérnökké válhassanak a diploma megszerzése után.