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Analysis of Abrasion of Hot Metal Powder Spray Coated Layer
342-346Views:293By the application of the tradicional overhead welding and the different powder coating technologies results a new surface with improved abrasion resistance, we can optimize the dimensions of the part or we can rebuild some surface as a kind of repairing technology. By application of this technology we can avoid the replacement of the total expensive parts of the structure. Opposite to the tradicional overhead welding in this case there will be diffusion connection between the raw material and the surface coating, this connection type shows several positive properites. Our goal is to investigate the abrasion resistance of the coating. In this article we would like to introduce our results of the abrasion test by apllication of different powder coatings.
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Designing, Modelling and Analysis of Straight Turning Tool Geometry
11-16.Views:198We execute the planning, modelling and examination of straight turning tool geometry with the help of a software in the modelling space. Our aim is to create a programme that – given some lengths and angles – calculates the corresponding geometry. It establishes that as a wireframe model in a file format that is easily transmittable to the CAD softwares of today, so any additional changes can be done there. An optimal geometry can be defined for the best possible chipping conditions using finite element simulation and with given technological parameters and material quality standard.
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Analysis of Construction Risks
1-10Views:198The article from a longer, in practical working risk management theory and general methodology, as well as the circumstances of the construction projects for bridging study assumed abyss has been created based on the instalment. The emphasis placed on construction projects risks typical data resources, project planning methods. Construction risks and the risk management methods dealing with a separate study.
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International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
1-12Views:796The "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.
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Crisis of the 9th Generation Game Consoles-Focus on Playstation 5 and Xbox Series X
1-10Views:600By the end of the past centrury, specific computers optimized for gaming, that is meeting the needs of the computer gamers, the so-called game consoles were introduced to the market. At the end of the last year, after waiting for so long, new types of the 9th generation consoles came into the market, produced by the Microsoft and the Sony. Ovation of this appearance is familiar and usual in the profession, which soon became exchanged by the space of dissatisfaction, since now, after the events of the past months we can declare that gaming on both platforms suffers from serious difficulties. This study, the methodological base of which is composed by case study, secondary analysis of available data, intends to highlight the facts which led to this situation, whether it is a temporary or a permanent situation, and how the market and the gaming society react to it. Results show that it does not seems to be a temporary phenomenon, and as a result of complex problems market anomalies have appeared, which considerably influences our relationship to the market of the consoles.
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A proposal for increasing the significance of smart city indicators evaluating green spaces
370-380Views:211The expected ecosystem services are provided by the urban green spaces only if it is developed according to the interdisciplinary criteria for city level green infrastructure. This paper introduces an analysis carried out on an urban site according to the two systems of criteria. The comparison of the two set of indicators allows for making conclusions and proposal for adopting green infrastructure criteria in the smart city methodology in order to ensure the proper planning of urban green spaces.
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The Manageable Development is a Lean Basis for a Small Organization
188-203Views:252The lean approach is based on the buyer, while eliminating losses, in addition to value creation and efficiency gains, it determines the direction of developments in the process. To successfully build and maintain lean, engagement and development is indispensable, but it is not as simple as changing past behaviors and attitudes. The company also realized that changes were needed, as the increased number of employees in the company, and the increase in production and the profits associated with it, made it clear that organizational development is needed. The organization development was started by SWOT analysis, and along with Ishikawa's assay, I discovered whether LEAN was necessary for the company. With Gemba, I took a look at the problems and then categorized them to designate development points.
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Opinions of Higher Education Students about Internships and Working while Studying
286-297Views:537The 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.
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Challenges of the Quality- and Change Management in the Context of Upcoming Social-Industrial Changes (5.0) – Conclusion of a Survey
138-150Views:330The upcoming industrial-social revolution, which may be called the 5.0, is emphasizing the coordination of the value-creating work of technology (machine) and man. This approach wishes to move towards sustainability, which deserves a significant role in nowadays through the world empathizing the negative effects of the wolrd. During my research I was looking for the answer that how the extended industry 4.0 and its tone be in Hungary via supply chain of the automotive industry. During my research I was looking for the answer that how the extended industry 4.0 be in Hungary and its tune through supply chain of the automotive industry. I also have examined that which changes are justified regarding management systems in interest of efficiency and emphasizing the human capital by leaders interviewed. As a part of qualitative research in-depth expert interviews were interpreted with help of content analysis based on the methodology of grounded theory. The results demonstrate the need to review and change existing processes in order to ensure that the potential of human capital is not lost and that technological development, even more so, is at the service of human resources in order to achieve its efficiency and effectiveness. Among the possible tools we can find the re-structurizing changes of post tracking processes of the audits in management systems providing quality. Furthermore, the practical implementation of multifactorial statistical process control in the evaluation of processed data, which may be one of the essences of industrial (IoT) data.
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Examination of Leadership Style with MLQ Among Small Enterprices in Szabolcs-Szatmár Bereg County
36-47Views:1060The Full Range of Leadership Model describes different behaviors and styles that differentiate leaders. Managers and leaders use each style, but not egally. The Multifactor Leadership Questionnaire (MLQ) measures the full spectrum of leadership styles. It is widely used by researchers and practitioners. In my paper, after a short theoretical review of the topic and the description of the styles, my empirical analysis is also presented. In my work I examined the leadership style of chief executives of small enterprises in Szabolcs-Szatmár-Bereg county, with MLQ.
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Economic Analysis of Thermal Insulation Systems
1-5Views:210One of today's most important problem of inadequate energy management. In Hungary, most of the buildings considered to be outdated in the building materials used and taking into account the construction technology. A significant part of the heat energy used for heating purposes before leaving the environment through the building envelope elements used in time. In our study we investigate whether an average house how much energy you can save the facade walls with insulation.
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Comparative Analysis of Equestrian Facilities in the North Great Plain Region
79-93Views:567Equestrian services appear in recreation, sports and tourism as well. The favorable natural and cultural values of Hungary and the image of the equestrian nation based on the traditions of the horse provide a favorable background for the development of supply elements. The lowland character and horse culture of the Northern Great Plain region, and the continuous development of horseback riding services here, reinforces the equestrian supply element in the field of sport and leisure. Our in - depth interviews were conducted among service providers with a “horseshoe rating” (N = 11) operating in the Northern Great Plain Region. The results show that all service providers consider and plan the development of equine, infrastructure and human resources, although the source of its financing is different (from state, other successful businesses, realized business results of equestrian enterprises). Equestrian service providers with no horseshoe rating have identified the improvement of quality, the 3, 4, and 5 horseshoe qualified service providers for the expansion of the complex program offering and product diversification.
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Present and Future of Industrial Robotisation
13-24Views:390The following paper analyzing the installation of industrial robotisation in sectors and regions, in addition carry out forcastings on historical data. In recent years, automation and the use of industrial robotics have increased exponentially in the manufacturing sector. Given that companies prioritize enhanced production efficiency, quality assurance, and safety, it is evident that substantial investment and implementation of automation continue to occur in manufacturing facilities worldwide. The number of industrial robots globally has been growing steadily since 2010. However, the rate of growth has slowed from 2020 onwards. The impact of the Covid-19 epidemic was still felt in 2020, but the deployment of industrial robots increased significantly in 2021. Global industrial robot deployment is projected to continue to grow in the coming years, although the rate of increase may vary between regions and countries. The analysis showed a number of differences between regions in the number and growth rate of industrial robot deployments. Asia and Australia are the largest markets for robots and the number of robots deployed is expected to continue to grow in the future. Europe is the second largest market and, although growing at a slower rate, industrial robot deployment is also increasing steadily. In the Americas, growth is slower than in other regions, but still increasing. Global growth trends suggest that there will be further growth in the coming years and that the deployment of industrial robots will become more widespread in different parts of the world.
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Literature Overall of Fatigue Analysis Approaches of Vehicle Components Made of Rubber
130-140Views:282Generally, the most frequently used structural materials are metals which have high strength and stiffness. However, there are many cases when other important properties come to the front, as well as high deformation capacity with elastic behavior, high viscosity namely good damping effect. Due to its above mentioned properties, rubber is widely used in vehicle and automotive industry. Vehicle components made of rubber usually exhibit large deformations. Cyclic finite deformations generate temperature in hyperelastic materials. Furthermore it is necessary to take into consideration the effects of ambient temperature. The mechanical properties of rubber depend on temperature and temperature changes can accelerate chemical alteration processes which lead to the material deterioration and fatigue processes. Research on fatigue behavior and fatigue properties of rubber has a great significance for predicting fatigue life and improving durability of rubber products. There are several studies on the fatigue behavior of rubber-based materials, but there is less research in the fatigue life prediction considering the influence of temperature and temperature changes. First purpose of this paper is summarizing the influence of temperature and temperature changes on the fatigue behavior of rubber. The second purpose of this study is to provide an overview of the state of the art on the fatigue life prediction of rubber with primary focus on the different methods available for prediction of fatigue life under the influence of temperature and temperature changes.
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Numerical Model Analysis of Natural Gas Combustion Burners
67-71Views:290Traditional power plants still the dominating power source for all the major industries and powerdemanding facilities, the most crucial facility for the whole plant operations is the industrial boiler which generatessteam, heating energy or electrical power. Boilers generate energy by combustion. The improvement of combustion efficiency could greatly influence the energy consumption and will make the boiler more efficient and cleaner (less emissions), that’s why it is important to understand the combustion and thermal flow behaviours inside the boiler. Beside experimental testing, computational work nowadays becoming more and more important due to lower cost and acceptable accuracy with minimum error. With numerical calculations method, the computational model created by a Computational Fluid Dynamics (CFD) software could reduce a lot of trial and error on experimental work. In this paper utilizing the ANSYS FLUENT 19.1 software to make crate the combustion model. The ratio of air to fuel mixture, the equivalency factor, mass flow rate of the mixture, velocity, mass fractions of the mixture components (fuel and air) and their temperatures will serve as the input parameter while the exhaust gase component mass fraction, temperature, mass flow and velocity will be monitored.
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A Domestic Investigation of Online Banking
22-32Views:505Nowadays, the spread of digitalization is constantly increasing. The current rising generation is already a “digital native”. As part of digitalisation, mention should be made of the Internet, which has been given a prominent role in our daily lives. We search for information on the Internet, we communicate, we buy. Due to these factors and the pandemic in 2020, internet administration has become a priority. Banks need to constantly adapt to meet their needs, promoting convenient, home banking. In the course of our research, we focused on this continuous adaptation and the resulting improvements. The research focused on the Internet and mobile banks of large Hungarian banks. Sampling took place over 2 periods. Among the primary research tools, we chose document analysis, and netnography. In the research, we compared the functions available on the platforms, the consumer perception of mobile banks and other variables. Based on the results obtained during the research, it can be stated that domestic banks are constantly developing their application along different trends and trying to adapt to changing needs. Serious changes had to be made in the mobile banks of most large banks, even with the permanent elimination of their former mobile banks. Changes can have a strong impact on consumers, who are often more likely to have a negative view of them. Digitalisation is also particularly important in this sector. The study contains the details of the course work prepared for the Scientific Students’ Associations Conference.
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Energy-Efficient Buildings, a step towards Sustainability in Pakistan
109-124Views:456With every passing year, energy consumption in the world is increasing drastically. Most of the energy comes from fossil fuels which are also depleting in a fast manner. Buildings consume a significant amount of energy all over the world and the demand for energy is also increasing unremittingly in buildings. Developed countries are taking profound measures in order to make buildings energy efficient and sustainable by achieving nearly zero energy stage. Pakistan is facing a serious energy crisis from the past few decades. The building sector in Pakistan deserves special attention in this regard since the energy consumption in buildings in Pakistan is feverishly high. Many types of research have been carried out in Pakistan by the United Nations and Energy Department of Pakistan in order to devise applicable methods that not only provide thermal comfort to the occupants but also make a building energy efficient. Renewable energy also plays an important role in compensating building energy demands. It is easy to achieve nearly zero energy state in a good energy efficient building if it is coupled with renewable energy sources then it will make it self-sufficient in energy demand. A survey is also carried out to determine the thermal comfort of the occupants in different types of areas. Also, solar energy analysis is also taken into account to highlight the solar power potential in Pakistan. Several recommendations have also been suggested to implement energy efficiency measures in Pakistan.
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Analysis of the Situation and Structure of Passenger Transport in Hungary
195-208Views:222Traffic and transportation are important segments, as they contribute to the economy's functioning, to mobility, trade and job creation. Transport per capita spending in recent years exceeded 10% of the total spending of the population. In the first part of my article, I review the characteristics and importance of passenger transport. In the subsequent chapters, I will show how significant are the trends and differences that can be discovered when analysing population spending on transport, car purchases and maintenance and passenger transport by age group and educational attainment.
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Sustainability Assessment of a Special Water Management Practice in a Hungarian River Basin
23-35Views:287The purpose of the study is to assess the sustainability of the current water management practice of thermal water usage for bathing. The methodological approach is material flow analysis since it allows to achieve results without regular or online measurements. The current river base management plan recorded the quality status of certain reaches of river Kösely and its tributaries - the receiving water bodies of the used thermal waters - regarding salt content as good and moderate. The ecological status is recorded as moderate and weak, respectively. Since the Water Framework Directive prescribes to achieve the goal of good ecological status, water management measures must be implemented to meet this objective. Since there is no BAT for salt removal from used thermal waters, the possibility to reduce salt loads remain the only feasible measure. The purpose of the study in the frame of a PhD study was to assess with calculations the yearly variations of water and salt flow in river Kösely and its tributaries in order to assess the sustainability of the practice of thermal water management in the river catchment. The result of the calculations is a flow scheme provided with numerical data of yearly water- and salt flow and a subsequent calculation of necessary rate of reduction of usage and discharge of thermal water
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Personality Traits and Their Validity in Predicting Job Performance at Recruitment: a Review
222-231Views:2149One of the most critical challenges human resources management usually faces is the procedure of recruitment and selection. At the recruitment, the factor of qualification is very important. However, HR management should take into account the personality of the candidate. For example, most of the companies' profits rely on the performance of the frontline employee and their behavior toward the customer. Therefore, HR management usually uses the assessment of personality and integrity. Based on the literature, there is a correlation between personality traits and job performance. This study is a literature review analysis which contains previous studies in regard to the of Big Five Factors at the recruitment and their validity in predicting employee’s performance in the firm.
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Applicability of Optimization Methods in the Design of Automotive Rubber Products
358-363Views:248Size, shape or topology optimization are widely used to fulfil the requirements in the design process of rubber products. In many cases, the shape of the product is very complex and comes into contact with other components during operation. It is commonly subjected to large deformation for which the rubber shows strongly nonlinear behaviour. For this complex problem analytical solution is not available, thus finite element method could be used in which the analysis running is a time consuming process. The object of my research is to compare the efficiency and computational cost of different optimization algorithms. This article focuses on the applicability of various optimization methods in the field of automotive rubber goods. Direct search optimization and surrogate model optimization methods will be introduced.
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Kinematics and Workspace Analysis of Parallel Manipulators
1-5Views:229The aim of the study is to analyse the kinematics and the workspaces of two parallel manipulators. The kinematics are calculated using vectors and the Newton method. The workspaces are shown using constant orientation. The result of the study is that the kinematics and workspaces are comparable of the two manipulators. MATLAB was used for calculating.
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Microbiological and Chemical Investigation of Drinking Water Samples on the Operational Area of Pannon Víz Zrt.
151-160Views:319In our research the potable water quality was monitored between 1 January 2015 and 31 October 2017 in the operational area of Pannon-Víz Zrt. The connection between temperature, microbiological load and chemical parameters were investigated. After evaluating data, the following results have been identified. The seasonal changes of the microbiologically positive samples are determined by the contamination caused by Escherichia coli, Enterococci and Pseudomonas aeruginosa. The coliform group and the 22°C and 37°C colony-form units showed no seasonal dynamics. The analysed chemical parameters were below the limit during the examined period. Based on the correlation analysis, there is no correlation between chemical and microbiological parameters.
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Case Study of Unilever's Zero-Emission Target Realization
16-36Views:779This paper presents a detailed case study of Unilever’s strategy and progress toward achieving zero carbon emissions, focusing on Scope 1, 2, and 3 emissions. The study analyzes a 10-year time series of both financial and non-financial data to assess the relationship between sustainability indicators, such as greenhouse gas (GHG) emissions, total and renewable energy use, and the company’s operating profit. Forecasting techniques were applied to project future emission levels based on historical data, while correlation analysis was used to evaluate the relationships between key variables. The results show a strong positive correlation between total energy use and CO₂ emissions, highlighting the importance of energy efficiency in emission reduction efforts. However, no significant correlation was found between operating profit and CO₂ emissions or energy use, suggesting that sustainability initiatives have not yet had a measurable direct impact on profitability. Despite this, Unilever has demonstrated substantial progress toward its climate targets, including a 91% reduction in CO₂ emissions per ton of production (compared to a 2008 baseline) and the transition to 100% renewable electricity in many of its facilities. The study concludes that while sustainability measures may not immediately influence profit margins, they are essential for long-term competitiveness and corporate responsibility. This case provides valuable insights for firms aiming to integrate environmental performance into strategic decision-making.
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Analysis of labor consumption in Hungary in the last 5 years
127-137Views:262The main idea of my research was the statement of the President of the Hungarian Fruit and Vegetable Interprofessional Organization and Product Council (Ferenc Apáti), according to which the main obstacle to the future development of horticulture and the development plans of horticultural enterprises is capital shortfall factors). The employment of seasonal workers in the production of grapes and fruit and in horticultural farms is of the greatest importance. As a result, in my research, I examined the use of labor by those working in agriculture over the past 5 years. I reviewed how the coronavirus has affected the time spent by seasonal workers at work in the recent past. Since there are a lot of work phases in agriculture where there is a temporary use of labor, I considered it important to get around this topic better. As seasonal agricultural workers are often able to reach their agricultural jobs through travel and border crossings, government regulations (travel restrictions, border closures) have made it more difficult for these people to access jobs.
