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  • Analysing the Possible Connection Between Dark Triad Personality Traits and Ethical Attitudes of University Students
    57-67
    Views:
    316

    In our paper we examined the possible connection between the Dark Triad personality traits and ethical attitudes among university students. The analysis of both topics has become the focus of interest in the past decades. Researchers consider the impact of many factors in the background of ethical attitudes and behavior. Among other things, personality is also a potential factor. The Dark Triad personality means the coexistence of the socially undesirable narcissism, Machiavellianism and psychopathy. Such people are characterized by self-love, aggression, the lack of guilt or conscience, so they are less likely to have ethical attitudes. In our research, this connection was examined by a questionnaire survey conducted among first year students of University of Debrecen Faculty of Natural Sciences and Technology and Faculty of Economics and Business. Respondents completed the validated Dirty Dozen questionnaire which was developed to measure Dark Triad personality and a questionnaire adapted from Lozier's research in which respondents were asked to evaluate school situations whether they are ethical or unethical and to what extent they are unethical. In our research, we were looking for significant relationships between the strength of the Dark Triad characteristics and the ethical judgment of situations. We also analyzed the differences between men and women and students of the two faculties.

  • Developing of Capacity Analysis Method
    1-19
    Views:
    323

    Capacity planning is strategic significance in companies’ life. The strategic of capacity enlarging in fluencies the competitiveness of companies. There are several method for determination of long-term capacity from simple ones to expensive, high calculation requiring processes. We have to rearrange the production for the increasing demand, it is not so simple because it needs some investments. We must scrutinize that is it worth for us? The aim of this study is to investigate whether capacity enlarging is going to be realizable without investments only the eliminate of waste. In this method needs exact determine of the current capacity so we use modified, extended capacity model. In this model we consider the availability, quality and efficiency of the machine more over we observe the effect of the service program of the machine.

  • Optimization and Analysis of Structure about Lifting Device of Logistics Sorting
    425-431
    Views:
    158

    The lifting device of a logistics sorting machine needs high frequency upward and downward reciprocating motion therefore the cutting fork arms and matching parts of the shaft are often worn out. In this paper the problem of the shear fork types applied for the lifting mechanism is studied at first. Then the advanced numerical simulation software ANSYS adopted for the lifting mechanism of the shear fork type, and the means of virtual simulation is introduced. Hence the possible location of faults and fault modes are analysed. Then improving measures about the lifting mechanism of the logistics sorting machine are suggested.

  • Sectoral Analysis of Hungarian Professional Football Clubs - Hungarian Football Money League 2014-2016
    284-296
    Views:
    700

    Based on the model of the Deloitte Football Money League we recreated the „Hungarian Football Money League”, which gathers and analyses the most economically powerful Hungarian football enterprises. The model gave us an oppurtunity to analyse and compare the industry to the international level. With the hungarian professional football-enterprises we assume, the most economically powerful teams play in the NB. I. (National Championship). Because of this reason we only analysed NB 1. club teams. From the 12 participating team we selected only those 9 who stayed in the League for three consecutive years. The implications from this study is that the hungarian club teams stays well below the international level, altought top level enterprises' joint economical impact is indeed significant in the hungarian sportsector. 

  • Grounds of changemanagement
    257-267
    Views:
    618

    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.

  • Labor Market Effects of Organizational Health Promotion
    99-107
    Views:
    367

    Nowadays, we can observe an increasing trend in the spread of non-communicable diseases. It is important to highlight the social factors that negatively affect health. Determinants includes income, education and the research-relevant working and living conditions. From a labor market perspective, unemployment and poor working conditions are a significant responsibility for the deterioration of mental and physical health. Health is also affected by employment conditions. Extended working hours have been shown to be harmful to health. Poor health has generates poorer work performance, a higher rate of sick leave, and higher health care costs. My primary goals in my research was to explore the labor market impacts of workplace health promotion and guidelines for corporate health promotion. Within health promotion, physical activity has played a prominent role. I’ve been used secondary data collection during my research. I have been performed a traditional literature analysis based on domestic and international studies. My results are suggest that the workplace health promotion has more positive labor market effects than increasing productivity and reducing absenteeism and health care costs. It is important to mention that health promotion could bring benefits to both employers and employees. Regarding corporate guidelines, there is no new approach directive other than the older literature sources. thus, it may be worthwhile to develop a new and different corporate process for effective workplace health promotion.

  • The role of the nonprofit economic companies in human resource management in Hungary
    145-152
    Views:
    147

    In the changed labor market structure in the context of economic growth in Hungary, the reintegration of displaced and increasingly differentiated groups into the world of work has become an indispensable necessity, with alternative initiatives aimed at long-term profit maximization. Nonprofit economic companies replacing former public benefit companies not only determine the revenues of the whole nonprofit sector in their operations, their work goes beyond this, as most of them are engaged in socially marginalized, disadvantaged, or even disabled people, and can do other work to improve employability and employment. The aim of my study was to process the latest statistical database of the nonprofit sector issued by the KSH in order to determine the role of nonprofit economic companies in employment, by appying secondary analysis.

  • Product Assembly Process Improvement of Agricultural Cultivator Trailers
    59-62
    Views:
    82

    The aim of our paper is to increase production efficiency of a small and medium sized enterprise by
    applying cost-effective process development tools. The existence of the firms depends on their business processes,
    because optimally-organised process is a key in the run of business (business run) in a productive way. In order to
    keep and grow the competitive edge with the competitions, firms must supervise their processes with constant
    frequency, and if it is needed, procedures must be developed. In this case, company can resort to both human and
    physical resources. Our experiment focused on the development of an assembly process at a small sized enterprise.
    Applying process modelling techniques, and diagnostic procedures, and also data gathering methods we try to get to
    define corrective actions, with which the whole lead time can be reduced by 50%. For investigate and rank waste we
    use failure mode and effects analysis and 5 whys methods.

  • Survey of the Application Fields and Modeling Methods of Automotive Vehicle Dynamics Models
    196-209
    Views:
    201

    In this paper, a review is presented on automotive vehicle dynamics modeling. Applied vehicle dynamics models from various application fields are analyzed and classified in the first section. Vehicle dynamics models may be simplified because of different reasons: several control/estimation/analysis methods are suitable only for simplified models (e.g. using control-oriented models), or because of the computational cost. Detailed/truth models of vehicle dynamics represent another field of vehicle dynamics modeling, these models play an important role in the virtual prototyping of vehicles. In the second section, the main modeling considerations of vehicle dynamics are presented in longitudinal, lateral and vertical directions. Various physical effects must be considered in the case of vehicle dynamics modeling, a lot of these effects are significant only in a specific direction of the vehicle body, which is the main potential of model simplification. The section presents vehicle modeling considerations in all of the three translational directions of the vehicle body.

  • Numerical Model Analysis of Myring–Savonius wind turbines
    180-185
    Views:
    172

    Nowadays the importance of renewable energy is growing, and the utilization of the low wind energy potential is getting crucial. There are turbines with low and high tip speed ratio. Turbines with low tip speed ratio such as the Savonius wind turbine can generate adequate amount of torque at low wind velocities. These types of turbines are also called drag machines. The geometry of the blade can greatly influence the efficiency of the device. With Computational Fluid Dynamics (CFD) method, several optimizations can be done before the production. In our paper the Savonius wind turbine blade geometry was based on the so-called Myring equation. The primary objective of this paper was to increase the power coefficient by modelling the effect of the wind on the turbine blade. For the sake of simplicity, a 2D cross-sectional area was investigated in the simulation with ANSYS CFX 19.1.

  • Finite Element Software for Rubber Products Design
    13-20
    Views:
    281

    Automotive rubber products are subjected to large deformations during working conditions, they often contact with other parts and they show highly nonlinear material behavior. Using finite element software for complex analysis of rubber parts can be a good way, although it has to contain special modules. Different types of rubber materials require the curve fitting possibility and the wide range choice of the material models. It is also important to be able to describe the viscoelastic property and the hysteresis. The remeshing possibility can be a useful tool for large deformation and the working circumstances require the contact and self contact ability as well. This article compares some types of the finite element software available on the market based on the above mentioned features.

  • Labor market effects of health promotion on human capital
    591-602
    Views:
    462

    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.

     

  • A Case Study on Human Resource Management Practice of a Sport Organization
    410-425
    Views:
    624

    Human resource with the adequate ability and skills is of decisive importance in all organizations, irrespective of the field of activity in which they operate. It is no different with the life of sports organizations. The human resource management of sports organizations is peculiar which is influenced by, on the one hand, the operating form of an organization, on the other hand, the nature of employment. Those well-known jobs can be also found in the sport organizations which are necessary to operate an organization and carry out the general tasks, at the same time, the amateur or professional athletes turn up as specific human resources. Aim of the study is to explore the specific characteristics of the human resource management of a particular organization, namely Debreceni Egyetem Atlétikai Club Sport Nonprofit Közhasznú Kft. (University of Debrecen Athletic Sport Non-profit Public Benefit Purpose Ltd., hereinafter: DEAC Ltd.), primarily focusing on the traditional HR functions. After reviewing the domestic and international specialized literatures, the practice of the examined sport organization will be described by means of case study, document analysis and managerial interview methods. Based on the results, it can be determined that there is no separate HR manager in case of the examined sport organization, due to its size, but the managing director carries out the tasks as an economic and HR manager in one person. From the aspect of organizational operation, the practice of HR functions is similar to the practice of other SME business organizations, at the same time, the management of athletics as human resources means its specific characteristic where the managements of labour supply, career and talent has other interpretation.

  • Classification of Economic Activities in Colombia According to Workplace Accident and Disease Rates Using a Data Clustering Algorithm
    44-55
    Views:
    104

    In 2002 the Colombian Government issued a classification of economic activities according to their level of occupational risk, taking into account the International Standard Industrial Classification of All Economic Activities (ISIC). Since 2008, the federation of Colombian insurance companies (FASECOLDA) has gathered data related to workplace accident and occupational disease rates reported by companies with employees affiliated to the legal labour system. In this study, economic activities have been categorized according to the average rates of workplace accident and occupational disease presented between 2008 and 2016, using some techniques of the Data Clustering Algorithm. The purpose of this research is to evaluate the current classification system, and propose recommendations for a new approach, taking into account the analysis of historic data available.

  • International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
    1-12
    Views:
    165

    The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and reporting standards. This initiative recognizes that SMEs operate in diverse economic environments and have distinct financial reporting needs compared to larger enterprises. The primary purpose of this convergence process is to enhance the relevance, accessibility, and practicality of IFRS for SMEs, fostering consistency in financial reporting practices across global markets.A project to create accounting standards appropriate for small and medium-sized businesses (SMEs) is being worked on by the International Accounting Standards Board. This abstract provides an overview of the convergence process involving International Financial Reporting Standards (IFRS) for Small and Medium Sized Entities (SMEs). With the global landscape of financial reporting constantly evolving, the integration of IFRS tailored specifically for SMEs marks a pivotal transition towards harmonizing financial reporting practices. This paper examines the essential elements and implications of this convergence, addressing the challenges and benefits faced by SMEs as they align with these international standards. The analysis delves into the driving factors behind the convergence, including the necessity for a unified and transparent financial reporting framework, aiming to facilitate comparability and accessibility of financial information across borders. Furthermore, the abstract discusses the potential impact on SMEs' financial reporting quality, decision-making processes, and access to capital. Through a comprehensive review of the convergence process, this abstract seeks to contribute to the understanding of the significance and implications of adopting IFRS for SMEs, thereby providing valuable insights for practitioners, regulators, and stakeholders in the financial reporting ecosystem.

  • Development of Gait Recognition in NI LabVIEW
    22-26
    Views:
    124

    Nowadays, one of the most significantly improving area in security is the world of biometric identifiers. Within the biometric identifiers, the research group is working with the gait recognition speciality. The research group realized a complex gait recognition system in NI LabVIEW, that can detect more reference points simultaneously with a universal camera and is capable of suiting predetermined curves on the detected points. Moreover, the program can compare the functions suited on the reference curve and the actual curve and evaluate if the two gait images are the same or not. In the program there is a saving and a reloading function which contributes to the production of the reference gait image. The foot analysis program before the gait recognition is designed to improve accuracy. The self-developed gait recognition system was tested on more persons and the False Acceptance Rate (FAR) was zero.

  • Comparative Analysis of Motivation Theories
    1-13
    Views:
    1110

    The aim of the article is to compare motivation theories from the view of general psychology and work psychology. The research was done by using secondary sources and by analyzing motivation from both views. The difference between the two lines lies in outcome orientation. Psychology is more descriptive work psychology tends to focus on the results of the motivation process. In comparison, both have their values. The relevance of the research is to provide a theoretical basis for improving the development of more relevant motivation theories.

  • Statistical and analytical analysis of a data series
    399-403
    Views:
    76

    In a concrete year, at the begining of the month, a company changed the unit price of the notebooks. The company wrote down the demand and the supply. We analyse the data series which the company described.

  • A Selective Study: Camels Analysis of Indian Private Sector Banks
    277-283
    Views:
    144

    Banking sector is one of the fastest growing sectors in India. Today’s banking sector becoming more complex. Evaluating Indian banking sector is not an easy task. There are so many factors, which need to be taken care while differentiating good banks from bad ones. Performance evaluation of the banking sector is an effective measure and indicator to check the soundness of economic activities of an economy. The contribution of RBI and other policy maker, the banking industry has witnessed regulatory requirements like BASEL III norms. These regulatory changes have influenced prominent improvement in efficiency and performance of the Indian Scheduled Commercial Banks in the past few years. In the present study an attempt was made to evaluate the performance & financial soundness of select Private Sector Banks like ICICI,HDFC AND YES bank using CAMEL approach from 2013 to 2017 as well one way anova method. It is observed that on an average ICICI was at the top most position. It is also observed that yes Bank was at the bottom most position in selected CAMEL ratios.

  • Security Oriented Process Management
    344-364
    Views:
    331

    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 Situation of Digitization in the Hungarian Food Processing Industry
    196-209
    Views:
    355

    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.

  • Examining Drone Logistics Solutions in Retail
    48-61
    Views:
    156

    The possibilities of using drones in transportation will be determined by the capabilities of drone technology, legislation, various advocacy and trade unions, and the degree of general acceptance. Technology and infrastructure are given, customer habits and needs are favourable, and emissions generated by packets moving between two points are growing steadily. Despite these favourable conditions, the effects of drone use should be thoroughly reviewed. The environmental impacts of the project were analyzed by PEST analysis and the main influencing factors were studied using the Porter model. Concluding our results based on questionnaire surveys and feasibility examinations of fast food delivery, it can be said that a system based on drones can efficiently be operated and cost-effective using round trips, however, the legal issues and uncertainties that arise in the delivery of drone hippers remain a very significant hindering factor for a long time.

  • Enclosed Garden
    25-33
    Views:
    151

    The archetype of the enclosed garden is the medieval hortus conclusus, which make the perfect type from the former types. The enclosed gardens of nowadays have developed from the hortus conclusus, which behave like a prism. Peter Zumthor's Serpentine Gallery Pavilion is the best example for the contemporary hortus conclusus. The purpose of our study to make a typological collection about contemporary enclosed gardens. The base of the typology is the borderline of the garden, the wall of the garden. We based the study of borderline to Dom Hans van der Laan's architectural theory and his monastery building in Vaals. We analyze the typology by six contemporary enclosed gardens from the simple wall to the building volume through the volumes of the wall. The openings of the walls can be the next way of our analysis.

  • Examination of the Informative Part of the Notes to the Financial Statement Amongst Hungarian Companies Engaged in Sports Activities
    108-116
    Views:
    181

    Currently, the role of sports has intensified and changed; by now, it has become a separate area of interest from an originally civil, exercise-based, private leisure activity. In the case of sports-related economic research, both macro- and microeconomic research can be mentioned. Its economic significance, its contribution to employment, national economic income, and consumer spending is involved in macro-level research, while the examination of the functioning of sports services and organizations, and the characteristics of demand and supply are micro-level research activities. One of the reasons for the development of sports activities was the increase in their economic significance, which created a need for their economic analysis. The necessary information 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 contribute to the more comprehensive interpretation of the other parts of the annual statement. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have sports activity (Hungarian NACE No. 931) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.

  • Investigation of Zeta Potential of Water Based Nanomagnetite-Bentonite Dispersions
    54-66
    Views:
    129

    The stability of different type nanomaterials play an important role among recent scientific and industrial
    challenges, including the examination of the effect of polymers, surfactants and their mixture on surface and electric surface properties and aggregation extent of dispersed particles, which are of utmost importance. Bentonite and its composite with different nanomaterials are frequently used for instance in environmental protection for wastewater treatment, since due to their great specific surface area they have excellent sorption properties. There are several publications in the literature for the application of bentonite in drilling muds. By using them the fluid loss can be decreased during the drilling process, the filtration of the fluid can be increased, it also improves the rheological properties and the formation damage can also be mitigated. During research the investigation and the analysis of the zeta-potential of nanoparticles and their composites at different pH and salt content can be an interesting topic. During our experiments the electric surface properties of nanomagnetite synthetized in laboratory (NM), cation
    exchanged bentonite from Mád (Be) and the composite particles of these particles were investigated. Hybrid particles of different compositions (9:1, 7:3, 1:1, 3:7, 1:9) were analyzed at different potassium chloride concentrations (0.1 – 0.0001 M). The surface adsorption on the surface, i.e. the change in the surface charge can be traced well by analyzing the obtained zeta-potential values. The behavior of such systems was observed in the full pH interval, thus, valuable data were obtained regarding the colloidal stability. As for the stability, different requirements may emerge in practice, there are application fields where the colloidally stable system is advantageous, on the other hand, in some cases, ceasing the stabile system is the goal. Our investigations are of high importance in terms of stability and its characterization.

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