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CSR Reporting Practices of Hungarian Banks
70-81Views:272The disclosure of information on the exercise of corporate social responsibility (CSR) is the tool most frequently used by companies to promote understanding of the social and environmental performance of an organisation and to improve relationships with stakeholders. For most of the world’s largest companies, reporting on non-financial information appears to be a continuing trend, so it is essential to present the new corporate reporting trends of the 21st century. The disclosure of socially responsible information will be analysed, with a focus on the application of the Global Reporting Initiative guidelines related to CSR. Global Reporting Initiative (GRI) is the best-known framework for voluntary reporting of environmental and social performance by business worldwide. The main objective of the paper is to explore the corporate voluntary disclosure practices of the listed and non-listed banks in Hungary. The extent of voluntary disclosure has significantly improved for decades worldwide, but the situation is not that obvious regarding the Hungarian financial sector. This paper aims to describe the status of disclosure practices of corporate sustainability in the annual reports, sustainability reports or CSR reports of the banking industry in Hungary. Also, increased corporate visibility and financial risk increase stakeholder demand for transparency on the social impact of financial institutions and their CSR practices. Finally, the analysis and subsequent comparison of available CSR reports of banks will be presented.
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Analysis and Comparison of Forecast Methods for a Small Enterprise
14-21Views:492The application of forecasting models is an essential part of the profitable operations of every company. However, today’s small and medium sized enterprises (SMEs) does not pay enough attention to this field. This research presents a case study in which we tried to determine the sequence of a forecasting process, furthermore, determine the best applicable method to the dataset. Seven dissimilar forecasting method was applied: moving average and weighted moving averages with different periods (2-3-4 weeks), as well as exponential smoothing. The four-week-long weighted moving average served the best solution, which was tested by tracking signal as well.
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Reduction of Energy Use for Heating in Detached Houses using Passive Technics
64-76Views:271Reduction of energy use in buildings continue to be one of the most important goals in this sector. The aim of our research was to analyse the effects on the heating energy demand of passive technics. In the case of a detached house the energy savings using mass wall, Trombe-Michel wall and sunspace was determined. The calculations have been performed in the case of a building with average thermophysical characteristics and in the case of a building having similar geometry but its external building elements fulfilling the requirements of nearly zero energy buildings. It was proven, that some of the mentioned technics may lead to higher energy demand for heating, so a complex energy analysis has to be carried out before implementing them.
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Modeling the Thermal Behavior of Permanent Magnet Synchronous Motors
466-477Views:248The aim of this study is to present a thermal analysis of a permanent magnet synchronous machine based on finite element method. The developed model can be used to predict temperature distribution inside the studied motor during the rated operation. Electromagnetic computation is carried out with the aid of two 2D finite-element (FE) simulations on the cross-section of the PM motor. To analyse the process of heat transfer in an electrical machine, empirical correlations are used to describe the convective heat transfer from the different surfaces of the PM motor. The heat transfer coefficient is determined using dimensionless numbers and Nusselt number. After the loss calculation, the temperatures of the machine are calculated by using 3D finite element method. The results obtained by the model are compared with experimental results from testing the prototype electric motor.
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Analysing the Possible Connection Between Dark Triad Personality Traits and Ethical Attitudes of University Students
57-67Views:449In 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.
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Developing of Capacity Analysis Method
1-19Views:423Capacity 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.
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Optimization and Analysis of Structure about Lifting Device of Logistics Sorting
425-431Views:248The 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.
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Sectoral Analysis of Hungarian Professional Football Clubs - Hungarian Football Money League 2014-2016
284-296Views:879Based 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.
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Grounds of changemanagement
257-267Views:873Organisations 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.
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Labor Market Effects of Organizational Health Promotion
99-107Views:514Nowadays, 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.
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The role of the nonprofit economic companies in human resource management in Hungary
145-152Views:273In 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.
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Product Assembly Process Improvement of Agricultural Cultivator Trailers
59-62Views:176The 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. -
Servant, Ethical and Authentic Comparative Analysis of Leadership Styles in the Light of the Challenges of the BANI World
43-52Views:305In 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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Survey of the Application Fields and Modeling Methods of Automotive Vehicle Dynamics Models
196-209Views:402In 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.
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Numerical Model Analysis of Myring–Savonius wind turbines
180-185Views:336Nowadays 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.
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Finite Element Software for Rubber Products Design
13-20Views:443Automotive 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.
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Labor market effects of health promotion on human capital
591-602Views:584Today, 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.
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Advancing Maintenance 4.0 through an Asset Management Framework: a South African Petrochemical Industry Case Study
1-20Views:85The rapid advancement of digital technologies has raised uncertainty about the adequacy of traditional maintenance models to meet Industry 4.0 requirements. This study develops and validates an asset management framework to support the South African petrochemical industry’s transition to Maintenance 4.0. The framework was validated through a quantitative survey conducted within a leading petrochemical company in South Africa, ensuring its practical applicability. Descriptive statistical analysis confirmed 15 of 17 framework characteristics and supported five of seven theoretical propositions. Key enablers of Maintenance 4.0 adoption include the integration of human intelligence, machine learning, and real-time data, as well as the role of organizational culture and asset resilience in shaping outcomes. The study offers both theoretical contributions and practical guidance for maintenance professionals seeking to align maintenance practices with Industry 4.0 principles, with relevance extending beyond the immediate case context.
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A Case Study on Human Resource Management Practice of a Sport Organization
410-425Views:1003Human 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.
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Classification of Economic Activities in Colombia According to Workplace Accident and Disease Rates Using a Data Clustering Algorithm
44-55Views:221In 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.
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Development of Gait Recognition in NI LabVIEW
22-26Views:219Nowadays, 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.
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Comparative Analysis of Motivation Theories
1-13Views:1504The 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.
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Vocational Teacher Training –Modeling, Professional Vocabulary Development, Connecting Subjects
61-71Views:238Vocational Teacher Training Programmes provide teachers of Vocational Education and Training schools. University of Debrecen Faculty of Engineering offers Vocational Teacher Training in five specializations, in form of cooperative training. The company specialists participating in the training teach prospective vocational teachers with modern professional knowledge. The aim of this article is to summarize the pedagogical experiences of the prospective vocational teachers, based on the content analysis of their lesson plans. The investigation focuses on prospective vocational teachers’ examples of modeling, professional vocabulary development and connections between subjects from their practical pedagogical training in Vocational Education and Training schools.
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Statistical and analytical analysis of a data series
399-403Views:150In 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.
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A Selective Study: Camels Analysis of Indian Private Sector Banks
277-283Views:247Banking 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.
