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Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
186-194Views:181In the globalized and accelerated world of our time, challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organizational knowledge. Annual accounting statements are an important source of information within business relations among companies. 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. Decision-making based on inadequate knowledge further increases economic risks that are already high. 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 information-technology services (Hungarian NACE No. 62) 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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Security Analysis of a „Location-stamping” Protocol for GPS Coordinates
1-12Views:143Due to the rapid growth of GNSS based techniques in everyday life a service which can provide certified location information given by GPS coordinates became a worth considering idea. We designed two protocols that can achieve this goal, these can provide authenticate location and time information for any device which has a GPS receiver. In this article, I would like to prove -with the help of ProVerif software tool-, the latter statement. I investigated the authenticity and data integrity properties of the protocol.
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The Operating and Financing Environmental of Local Public Transport
190-196Views:164In Hungary the financing of the local public transportation is becoming a great obligation for the public service providers. The institutional framework of the national segment is in line with the european standards, nevertheless based on the analysis of the revenues it is clear to see that the core problem is to be found in the hungarian compensation system. The free and reduced rate fares originating from the social fare subvention system need to be reviewed and the realistic adjustment of the price compensation is evitable, due to the fact that the volume of the state normative compensation is not able to reach the volume off loss in revenues in the local public transportation. The amount of compensation required by local governments is raising every year. Besides assuring the stable operation it is also important to maintain the high quality of services and improve the segment in order to raise the number of passangers.
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The Governance of Sports Organizations in Morocco: the Case of the Royal Moroccan Federation of Judo and Related Martial Arts
38-50Views:90Governance is crucial for effective sports organization management, particularly as sports organizations increasingly adopt business models. Research inquiries into suitable governance practices in sports have grown, reflecting the evolving landscape of sports management. This qualitative research examined the governance of the Moroccan Judo Federation through semi-structured interviews and analysis using Voyant Tools. Stakeholders, including the vice president, board members, coaches, athletes, referees, technical committee members, and financial manager, provided insights on key aspects of governance. The findings emphasized the importance of strong leadership, effective decision-making processes, transparent governance structures, stakeholder engagement, and ethical conduct. However, challenges were identified in decision-making, stakeholder engagement, conflict resolution, and financial management. Stakeholders highlighted the need for inclusive decision-making processes and transparent and accountable governance practices. By addressing these challenges, the federation can strengthen its governance, support judo's growth, and foster fairness and inclusivity.
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Analysis of Driving Data of Lorries on a Certain Route
347-352Views:105In this paper the development of a driving cycle for lorries traveling a certain route is presented. A typical transportation route has been selected, which used by lorries instrumented with the proper data-collecting equipment. We used these on-board units to collect data over a long time period in the real-life traffic. We filtered the collected data, and carried out a statistical evaluation on the basis of the measured data.
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Simulation of an Operating Machine in Dust Chamber
266-275Views:89Auxiliary equipment used in the automotive industry, such as generator, air conditioner, or starter, is often exposed to harsh conditions, for example splash water, frost, or serious dust load. Therefore, these auxiliary devices are intended to be prepared by the manufacturers to these conditions. The topic of this paper is a part of the analysis of the dust control of generators, which in principle is no different from the examination of other equipment. The flow around the generator and in the dust chamber was simulated by Ansys FLUENT.
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Impression Management Strategies Used by Foreign Students
127-132Views:99In this paper, we examined a general human behaviour, the impression management among university students. People are interested in how others think about them. At the organizational level, they can also benefit from being positively judged by others. Effort to create this positive image is Impression Management, which has several measurement options. In this paper, we conducted research on the impressions strategies used by first year international students of University of Debrecen, Faculty of Economics and Business Administration, Bachelor in Business Administration and Management programme. In our analysis we used the questionnaire consisting of 22 questions developed by Bolino and Turnley. We analysed what strategies are typical for the examined student group and to what extent? Are there differences in the strategies employed by men and women and depending on their cultural background.
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Development of Analysis of Loss Sources of Vehicles
733-737Views:154Vehicle fuel consumption can be significantly influenced by various types of losses such as loss from bearing, aerodynamic drag and rolling drag. It is important to highlight that fuel consumption reduction can be only achieved when those losses are reduced that are induced during the operation.
The aim of our work group is to define the calculation method and the magnitude of the losses of the vehicles. These parameters are intended to be serve as input parameters for future energetic modelling of vehicles.
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Servant, Ethical and Authentic Comparative Analysis of Leadership Styles in the Light of the Challenges of the BANI World
1-10Views:16In 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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Examination of road sections in Debrecen by noise mapping
287-295Views:76During the research, noise level calculations were performed for 13 numbered roads in and around Debrecen and a noise map analysis was conducted on the roads’ environment. The first examined year was 1995, the last was 2017. In the time interval, annual status was determined based on average daily traffic data. In addition to the road noise values calculated for each section, a noise map was prepared for each survey year. For the evaluation of the results a difference map of the highlighted periods was prepared. Typically, noise level increase from road sources was identified between 1995 and 2017 in a significant part of the studied area (southern and eastern parts of Debrecen and around the newly built roads). Stagnant noise level was diagnosed near the downtown of Debrecen and around the main road No. 4, furthermore in some places noise reduction was caused by the development of the road network (between Debrecen-Józsa and Hajdúböszörmény, between Debrecen and Látókép around road No, 33, and along roads No. 4808 and No. 4814) .
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The Analysis of the Composition of Greywater and the Effectiveness of a Household Greywater Treatment System
142-150Views:166The purpose of the current study is to give comparable results to previous and further examinations concerning the quality of household generated greywater and to determine the effectiveness of a household wastewater treatment system treating only household generated greywater. Data for this study were collected from a household which avoids the production of black water at the source by using dry toilet. Water samples were collected from January 2017 until May 2017, altogether seven times. Samples were taken from 3 different places: (i) potable water from the kitchen tap, (ii) greywater sample from the first sewage tank of the household sewage treatment system and (iii) greywater sample from the fourth (last) sewage tank of the household sewage treatment system. A total of 16 physical, chemical and microbiological parameters were measured in the laboratory using the valid standard methods in each cases. The results of this investigation show that separating black water from greywater at the source by using dry toilet may produce considerably smaller environmental load. Lower emission values stems from the lower organic matter, nitrogen and phosphorus content of greywater.
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Exploring the Role of Emotions and Moods in Decision Making: Study on the Use of Structured Decision Approach and Intuition
140-149Views:344Emotions and moods can play a significant role in the decision making. The present paper contest this point by providing evidence on the two important approaches used in decision making that is structured decision approach and intuition. For this purpose data was gathered from 150 respondents in two different groups. Chi square test, independent sample t-test and logistic regression analysis were used to test the hypothesis. The results of the study reveal that individuals with positive and negative mood state vary significantly in their use of structured decision approach and intuition. The individuals with negative mood state are more likely to use all steps of structured decision approach as compared to the individuals in the positive mood state. The results of the study further reveal that the individual’s emotional state significantly predicted the use of structured approach and intuition in decision making.
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Theoretical Overview of Discrete Choice Experiment
62-73Views:187The purpose of this study is to present a preference evaluation method, the discrete choice experiment. The reader can gain information on the background, application areas (with particular emphasis on health economics), the process and about three models (multinomial logit, random parameter logit, nested logit). Based on the results of literature analysis it can be said that the method is very promising, but in many areas it still needs improvement.
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The Relationship between Family Background and Labor Market Success
88-97Views:391In our study, we undertake to explore the social background of fresh graduates (has absolutorium) by field of study. In doing so, we put great emphasis on the educational attainment of the parents and the financial situation of the family, as these factors can have a significant impact on young people's learning opportunities, attitudes and career paths. In the theoretical part of our research, we consider it important to present the experiences of domestic and international authors on the socio-economic situation. Subsequently, the 2015 Graduate Career Tracking System (DPR) database provided us an excellent opportunity to study the complex data collected by the 34 higher education institutions. In our analysis, we highlighted the different socio-economic backgrounds of graduates from different disciplines. Based on our research, we have concluded that young people from richer families are in a better position on the labor market, earning higher incomes than children of parents with lower social status
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Numerical analysis of effects of an open-pit coal mine to groundwater
70-74Views:104In this study we investigated the hydrogeological problems of an open-pit brown coal mine in the Borsod coal basin with Processing Modflow software. The coal mine is located in the valley of the Sajó-river with high transmissivity overburden layer where the traditional dewatering solutions were not encouraging due to inrush risks and low cost-efficiency. A new way of barrier forming was found out and numerically simulated to prove the efficiency of the solution. Since there are several contaminated sites in the surroundings it was a key factor to assure that the new mine dewatering technique has only a negligible effect on the groundwater regime that undisturbs the known contaminant plumes nearby.
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Analysis of Smart Photovolatic Systems
67-75Views:90Nowadays more attention should be paid to the electric power generation wi th renewables. The photovoltaic systems have several benefits. But this systems power output could drastically drop by numerous external phenome. To avoid these, we introduce the so called “TIGO” power opti mizing system features and the monitoring of the deployed system on an existing building. We examine the produced energy for a given time period.
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Examining the employees and sectors of the economy according to the digital competence in the EU memeber states
344-357Views:245In this study, the challenges of digital development and its sectoral effects were examined between 2015 and 2017 in the EU Member States, based on data of OECD, Eurostat, and the World Bank. The connection between the countries' digital development and sector dominance was analyzed. I found - in line with international research - that in countries that belong to the developed group, the high value-added service sector is dominant. The statistics of developing countries’ supported the assumption, that industry is the engine of the economy. The analysis of the underdeveloped countries revealed that agriculture and industry are the most important sectors compared to other countries. Measuring the demand of developed countries for ICT professionals, I examined the relationship of individuals with different digital competencies to one kind of self-education. In line with international research, my database showed that digitally unskilled people are the least likely to take advantage of online courses. As a continuation of the research, it would be worthwhile to carry out this study in other economic areas as well. Especially in areas where salaries for high-digital occupations do not differ significantly between countries in the region.
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Demand and Supply in the Talent Market
142-149Views:226In Hungary, the emergence of a talent market for organizations is due to the growing demand for talented workers. The talent's definition, the exploration of the factors affecting the talent market's demand and his supply are necessary to the overview. With the emergence of the talent market, we will also carry out an important analysis of the changes in the labor market in Hungary as well as the shortage of labor shortages. In the labor market today, different generations are present, who have different expectations for their employer and work environment. The lack of skilled workers is attempted by organizations with different methods. One of these is the ability of companies to become a talent-magnet, resulting in a higher number of employees in their area of activity. In areas where labor shortages are high, more and more attention is paid to automating processes. During the research, I worked on the related literature and studies to determine the factors influencing the talent market.
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The Relationship Between Sports Civic Organizations and Human Resources
146-154Views:206Every spring the Hungarian Central Statistical Office records through its ELEKTRA database system the human and economic related operation data of the past year of civic organizations. This data source is usually considered as a standard at the evaluation of the domestic civic sphere. Still, the available handout titled “Most important features of the non-profit sector”, applying mainly descriptive statistics only provides a brief picture of specifications of the sector. Parallel with it, its background database is available yearly, which provides a unique possibility for a researcher to perform secondary analysis aiming to reveal deeper relationship. The objective of our study is purely to reveal a minor part of this considerable field, the relationship between subsidies and human resources mainly due to the fact, that human resource in this sector is composed of employees and volunteers, and it is questionable whether subsidies have an impact on employment. Results revealed that there is a relationship between human resources and subsidies, where mainly private nature subsidies have a strong impact equally on voluntariness and work related employment
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Design and Implementation of BHN Testing Equipment To Measure Remaining Stress Of Wheelset Parts (Tie Rod and Stabilizer Bar)
337-341Views:171Nowadays in the automotive industry both production and service, requires accurate lifetime calculations. Today we have big amount of theoretical background and nowadays the importancy of technical and industrial databases become more and more important. By materials scientific and fracture mechanics aspects are well covered, but the remaining stresses which are present in every step of production, we can not clearly identify the origin of them. There are different paralell methods to mesure them, but the application of different methods are depending on the engineers, and their expreiences at the company. This part of the analysis is not standardised yet, so there are differences even in the same company.
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Survey of the Dynamic Modeling Methods of Light Vehicles
723-727Views:198Vehicle dynamics models can be classified into two groups based on the model simplification. There are simplified models based on neglections, these models do not contain all body directions: longitudinal, lateral and vertical directions. There are several reasons for the simplification: control, estimation and analysis methods can be used only with simplified models, or another reason is the computational cost. Apart from simplified models, there are detailed/truth vehicle dynamics models which aim is to provide a virtual plant of the real vehicle for virtual prototype-based development. In this paper, some simplified vehicle models are presented, after a short introduction.
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Water Shortage in Jordan
277-286Views:389Water shortage in Jordan is considered to be one of the main challenges that face the country throughout the years. In this manuscript all aspects of this issue will be highlighted. In this article, first, the water situation inputs, contests and outputs will be discussed. Secondly, there will be a detailed study about the ‘WADI AL-ARAB’ Project which is funded by the European Investment Bank and managed by the Yarmouk Water Company, its missions, assets and workflow. Finally, the Improvement of Energy Efficiency in the water sector, project aims, framework, and the major findings expected as a result of these analysis will be highlighted. This document presents the essential elements of a work that required a long time, an enormous effort and a hard work to collect all the data from several sources such as the Jordanian Ministry of Water and Irrigation (MWI), the Water Authority of Jordan (WAJ) and the European Commission (EU Official Website) and analyze them. Also, all the information listed about “WADI AL ARAB” Project was collected from multiple site visits.
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Analysis of Activity Times in the Process of a Wooden Box Manufacturing
475-484Views:118The main target of companies is to earn money and achieve profit. In order to fulfil these needs, companies have to reduce their costs. Cost reduction is often associated with bad quality products, but it could be done in a different way. Sometimes it is enough to examine only their own processes and then benefit from the process optimization, process improvement or process scheduling. In this article a case study is presented, in which the differences in a production scheduling are evaluated with the application of Monte-Carlo simulation and descriptive statistics. At the end of the paper the most efficient material sequence is selected at the manufacturing company by using weighted sum model
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Business Process Development with the Application of Simulation Technique
109-118Views:130The object of our work to increase production efficiency with the use of cost-efficient development tools at a Hungarian small enterprise. We apply data gathering techniques besides process modelling and diagnostic methods to reduce the total process time of the assembly process so as to induce cost reduction in the production. In this respect we investigate and rank root causes of wastes by cost-effective process development tools, like timebased FMEA (failure mode and effects analysis) as well as the 5 whys method. With the use of Monte-Carlo simulation companies can evaluate the change in the process, therefore, they can decide whether they want to carry out corrective measures or not. The accomplished changes can generate increasing competitive edge in the long run.
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Quality Development of a New Type Pharmaceutical Formulation
112-127Views:204The aims of companies to understand internal and external customer demands in order to improve their existing products and develop new ones. Product development aims at understanding customer demands that may influence the production of the product to be manufactured. As a first step in the process, the customer voice method was used to define demands with measurable parameters. A questionnaire survey was used to prioritise them, which were then compared and ranked using a preference matrix. Within the QFD method, technical parameters influencing the satisfaction of customer demands were determined. A correlation matrix was established and the relationship between the technical parameters was investigated. A competition analysis of technical parameters and customer demands was carried out. From the absolute and relative weights, it is easy to establish the order of the technical parameters, so that the most important parameter in terms of meeting the defined customer demands is the determination of the ratio of raw materials, and important parameters are chemical stability, pharmaceutical formulation and particle size.
