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  • Security Oriented Process Management
    344-364
    Views:
    438

    Abstract. Theoretical background of enterprise risk management can be considered as founded by the ISO 31000 standard family and the COSO recommendation. However, their application in a given company domain requires knowledge of the local environment, and professional experience. Nowadays risk management is still anchored to functional fields, or organisational units (logistics, finance, quality management, HR, IT, e.g.). According to the view of the authors, this approach could results in parallel, multiple regulations of risk management. This could be avoided by a holistic view, and a risk based analysis of company processes. Writing this study is aimed at three
    major goals:
    - providing an overview of the bases of process and risk management,
    - proposing a professional idea to be used at risk management of processes (Is it possible to reduce business
    risk by analysing availability of resources assigned to processes?),
    - providing a review of standards and recommendations which can be used in process risk management.

  • The Situation of Digitization in the Hungarian Food Processing Industry
    196-209
    Views:
    512

    Thanks to various technologies, such as nanotechnology, the next decades will completely transform the individual production processes and sectors. With the rapid advancement of information technology, the digitalization and automation of industrial processes pose new challenges for food business operators. Hungarian food companies will be able to keep up with their competitors and be the winners for the next decades if they can successfully adopt these technologies. However, this requires a strong focus on digitization, digital strategy, and directing investment, technology change and R&D activities in this direction. Digitization is one of the decisive directions of the future, which is why I felt it essential to study the level of digitization of Hungarian food companies, IT infrastructure and Internet usage, the use, and role of enterprise management systems, decision support and business analysis tools, and business readiness, Industry 4.0 technology change. Based on the 205 evaluable responses to the questionnaire, it can be said that only a tiny proportion of Hungarian food companies have a digital strategy and only a few have digital transformation.

  • Examining Drone Logistics Solutions in Retail
    48-61
    Views:
    281

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

  • Enclosed Garden
    25-33
    Views:
    271

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

  • Examination of the Informative Part of the Notes to the Financial Statement Amongst Hungarian Companies Engaged in Sports Activities
    108-116
    Views:
    311

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

  • Investigation of Zeta Potential of Water Based Nanomagnetite-Bentonite Dispersions
    54-66
    Views:
    278

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

  • Investigation on Double Oxide Film Initiated Pore Formation in Aluminum Casting Alloys
    141-153
    Views:
    513

    The 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.

  • Ecological Balance of the Life Cycle of the Battery Electric Vehicles
    137-141
    Views:
    185

    The 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.

  • Analysis of the Financing and Return on a Geothermal Investment – Case Study
    395-409
    Views:
    278

    Implementing 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.

  • Analysis of consumers’ eating attitudes having animal-origin diet
    232-241
    Views:
    248

    The 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.