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Examination of the Informative Part of the Notes to the Financial Statement Amongst Hungarian Companies Engaged in Sports Activities
108-116Views:361Currently, 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.
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Investigation of Zeta Potential of Water Based Nanomagnetite-Bentonite Dispersions
54-66Views:335The 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. -
Investigation on Double Oxide Film Initiated Pore Formation in Aluminum Casting Alloys
141-153Views:583The most common, and in fact, the most deleterious defects of aluminum casting alloys are the so-called double oxide films or bifilms, which have a central role in porosity formation, as they can easily unfurl and inflate into pores during the solidification of the alloys. Sr addition is generally used in the foundry industry for the modification of the eutectic Si phase of hypoeutectic Al-Si alloys. However, Sr microalloying usually leads to an increased pore formation tendency. As bifilms are preferred sites for pore formation, it should be expected that Sr additions have a significant effect on the number and/or the structure of double oxide films present in the melt. In this work, the relationship between Sr-concentration and the susceptibility to pore formation has been investigated through the evaluation of melt quality of melts which had different levels of Sr. The bifilm content of the melts was investigated by the analysis of K-mold specimens and X-ray computed tomography (CT) of reduced pressure test (RPT) samples. It was found that liquid alloys with a higher Sr concentration had a significantly greater tendency to pore formation, which can be explained by the presence of a larger number of bifilm defects in the liquid alloy.
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Ecological Balance of the Life Cycle of the Battery Electric Vehicles
137-141Views:237The economic and ecological assessment of propulsions for mobil applications is based on the analysis oft he entire chain of energy transformation. In this regard, the ecological assessment oft he automobile is complemented by emissions created during its production and ist recycling. The following paper aims at promoting the understandig oft he underlying subject matter and to make the reader aware of relevant aspects that must be looked for in similar assessments. Understanding the discussed contex makes it possible to objectively asses the contribution of BEVs (battery electric vehicles) to the enviroment. The assessment provides hints thet help discover problem areas and assist in deducting goals and measures fort he strategy of emobility.
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Analysis of the Financing and Return on a Geothermal Investment – Case Study
395-409Views:337Implementing a geothermal energy investment involves a significant amount of capital investment for a local government which cannot be realized only from its own sources therefore, it is necessary to involve external financial resources. In this article, I look at what resources the local government can get involved in implementing the investment planned by the local government. I also analyse the different combinations of these sources and when using different resources, how does the internal return on investment and its net present value change.
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Analysis of consumers’ eating attitudes having animal-origin diet
232-241Views:290The spread of civilization illnesses realized in the developed societies has also reached the less-developed ones as well. The reason behind this phenomenon is the non-proper food consumption among the first places. This study is dealing with the plant-based nutrition and its characteristics. The authors’ aim was to examine the consumers’ opinion on the plant-based diet.
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Analysis of Abrasion of Hot Metal Powder Spray Coated Layer
342-346Views:356By 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:243We 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:243The 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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Crisis of the 9th Generation Game Consoles-Focus on Playstation 5 and Xbox Series X
1-10Views:693By 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:272The 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:286The 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:613The 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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Servant, Ethical and Authentic Comparative Analysis of Leadership Styles in the Light of the Challenges of the BANI World
43-52Views:440In a globalised and accelerated economy, managers are under increasing pressure to reconcile organisational goals that are independent from human being with the reality of human relationships. The human being, as a being with intellect and senses striving towards happiness, is the focus of positive leadership styles and is their major concern in the field of management theory. In this article, three such positive styles, authentic, servant and ethical leadership principles and their operating conditions are compared using international literature. The literature time span of about two decades shows that the evolution of the ethical leadership literature has slowed down, while the authentic and servant leadership literature has continued to evolve and is still evolving today. The comparative table that appears in this study highlights both commonalities and distinctions, in that, in addition to high moral and ethical standards, the authentic style focuses primarily on the person of the leader, the ethical leader on the ethical standards of the organisation, while the servant leader focuses on the development of the well-being of the subordinate, the other person, even through self-sacrifice. We intend to use the results of this research to investigate measures of positive styles, preparing the scientific ground for future primary empirical field studies.
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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:394The 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:1149The 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:278One 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:628Equestrian 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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Literature Overall of Fatigue Analysis Approaches of Vehicle Components Made of Rubber
130-140Views:334Generally, 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:346Traditional 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:588Nowadays, 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:501With 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:278Traffic 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:346The 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:2248One 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.
