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• Analysis of Henbuk Startup Value Using a Scorecard Assessment Method

  1-12

  Ni Made Estiyanti

  Ni Kadek Puji Lestari

  I Gst. Agung Pramesti Dwi Putri

  Domicián Máté

  Views:

  404

  This study aims to determine the valuation value of Henbuk's startup by conducting qualitative and quantitative analyses. Henbuk is a startup engaged in e-commerce. The Henbuk startup is currently in the initial funding stage, and the founders are opening opportunities for investors, which can later support operational and development activities. In obtaining funding from investors, the Henbuk startup requires an initial assessment of the company's value. The score assessment consists of several indicators, e.g., quality of the founder and team, opportunity size, product and technology, competition, marketing, sales and partnerships, and the need for additional investment. The results of the value assessment are obtained by using the Scorecard Assessment Method. The results of this study may help to determine the real value of other start-ups for the investors in the future.

• A Wounded Soldier Fighting on two Fronts: Civil Society Organizations Initiatives Struggling to Overcome the Pandemic Crisis by Practical Protective Means, Volunteerism, Reporting and Awareness Campaign Discourse

  136-151

  Kushtrim Vllasaj

  Views:

  348

  Given the fact that the covid-19 pandemic virus has had a pervasive impact on almost every sphere of life globally, it is noteworthy to highlight the role and position of the civil society sector, and this paper intends to do so by striking at two matters. Initially, outlining the impact on the functioning and activities of Civil Society Organizations (CSOs), to then proceed with their response to the crisis, through new multifarious initiatives/activities. The analysis was developed by using, essentially, unobtrusive data and direct non-participatory observations of Non-Governmental Organizations (NGOs) in Kosovo that have had initiatives against covid-19. Although CSOs were badly affected by the pandemic as such, and the consequences it brought, whether, through measures and/or neglect from the central level, they still found the resources and willingness to launch initiatives to combat the pandemic in the form or different. All over the country, appeared organizations which among their activities found a place for awareness campaigns, material and financial assistance to citizens in need, production of masks, face shields, and other protective equipment for citizens or health institutions, and providing voluntary assistance as health staff. To link practice with theory, there are presented cases of NGOs that well reflect scholarship ideas such as the need to have a classification of CSOs based on activities, the importance of their IT repertoires, coproduction, and especially the response to the crisis. The importance of this study grounds on the benefit it brings to understanding the role and contribution of CSOs in exceptional times of crisis, especially for a society that underestimates and neglects this sector.

• International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities

  1-12

  Görkem Gök

  Views:

  897

  The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and reporting standards. This initiative recognizes that SMEs operate in diverse economic environments and have distinct financial reporting needs compared to larger enterprises. The primary purpose of this convergence process is to enhance the relevance, accessibility, and practicality of IFRS for SMEs, fostering consistency in financial reporting practices across global markets.A project to create accounting standards appropriate for small and medium-sized businesses (SMEs) is being worked on by the International Accounting Standards Board. This abstract provides an overview of the convergence process involving International Financial Reporting Standards (IFRS) for Small and Medium Sized Entities (SMEs). With the global landscape of financial reporting constantly evolving, the integration of IFRS tailored specifically for SMEs marks a pivotal transition towards harmonizing financial reporting practices. This paper examines the essential elements and implications of this convergence, addressing the challenges and benefits faced by SMEs as they align with these international standards. The analysis delves into the driving factors behind the convergence, including the necessity for a unified and transparent financial reporting framework, aiming to facilitate comparability and accessibility of financial information across borders. Furthermore, the abstract discusses the potential impact on SMEs' financial reporting quality, decision-making processes, and access to capital. Through a comprehensive review of the convergence process, this abstract seeks to contribute to the understanding of the significance and implications of adopting IFRS for SMEs, thereby providing valuable insights for practitioners, regulators, and stakeholders in the financial reporting ecosystem.

• Examining the Social Involvement of Sports Civic Organizations

  23-34

  Tamás Madarász

  György Norbert Szabados

  Views:

  332

  Analyzing the information available in the Hungarian database of the CSO, we can see that a significant part of the income of classical non-governmental organizations, especially non-governmental organizations with a sports profile, comes mainly from state or private support. In addition, it can be said that these organizations are essentially non-profit-oriented and play a significant role in social integration and the performance of essential social tasks. Therefore, the relevant question is to what extent and in what way their social embeddedness is realized, in what way do NGOs influence people in the course of their operation? Within this, the study of the social usefulness of sports non-governmental organizations and the sphere of support conditions in the sphere emerges as a priority area. In our study, we undertake to examine the activity of the organizations included in the survey, their social impact and to compare the results with their role in local society. Nearly 50% of the NGOs surveyed in the study have a local scope, and more than 50% typically engage in grassroots and leisure-related activities.

• Artificial Intelligence Possibilities in Vehicle Industry

  148-154

  József Menyhárt

  Views:

  468

  There have been several attempts during the last decades to extend the ranges of application of artificial intelligence. The aim of the development for AI is to replace human intelligence and experience. The ultimate aim for machines and vehicles is to run much more efficiently and with higher reliability than ever before. The Artificial Techniques (AI) used a wide range of expert systems to optimize problems. Hybrid intelligent management systems have become increasingly influential in artificial intelligence during the last decades. As a result, maintenance and fleet management systems have undergone significant development. By choosing adequate maintenance or operating strategy and taking user behaviour into consideration, these systems can not only increase the reliability and efficiency of vehicles but can also result in financial savings. The paper tries to discusses the applications of AI techniques in predictive maintenance and vehicle industry.

• Labour Economics - From the Technological Development Perspective

  98-108

  József Boros

  Views:

  269

  The impact of technological advancements on the labor market and innovation processes is a critically important research area. The aim of this study is to examine the emergence and frequency of technological innovations in scientific publications, with a particular focus on the Journal of Labour Economics from 2000 to 2020. The research employs content analysis methods, searching for eight different terms and expressions related to technological development (e.g., technology, artificial intelligence, machine learning) across 1405 articles. The study also analyzes the number of occurrences and annual publication trends of these terms. A total of 9469 instances were identified, indicating that in 64,7% of the cases, at least one technological term appeared. An analysis of annual trends reveals an increase in the usage of certain keywords (technology, artificial intelligence, and machine learning). In a smaller subset of articles, only 1%, technological terms were mentioned at least 50 times. The results suggest that although the topic of technological development plays a significant role in labor market research, the frequency of its appearance and the depth of analysis vary considerably. The increase in the appearance of technological terms is predominantly observed in the fields of artificial intelligence and machine learning. These findings are specific to a single journal, indicating the need for further research involving other labor market journals to ensure representativeness.

• Examining Used and Sportswear Supply Chain Strategy and Indicators

  86-98

  Gergely Maklári

  Csanád Sipos

  Views:

  358

  The following study presents the supply chain strategy of a second-hand and sportswear company in Hungary. The study discusses the main tasks of supply logistics, the level of logistics service, the main determining elements of the level of logistics service, and the measurement of customer satisfaction. From the first step of the process, we can fully follow the processes until the last activity. We can learn in detail about the sub-processes, such as: types of clothing collection, sourcing, warehousing, selection, disassembly, processing, receipt of goods and sales. The aim of the study is to make the processes more transparent for everyone.

• Solutions of Warehouse Technology in Connection with Management Decisions

  1-10

  Júlia Pauluk

  Views:

  244

  The aim of the study is to analyse the effect of management decisions on space utilization of warehouses through two companies’ example. The only way to make good decisions is to take into consideration the possible effects of changes. One of the tire manufacturing companies managed to improve space utilization, caused not only time but cost reduction. On the contrary, a bad decision of a household chemical factory induced enormous problems in the material flow.

• Long Container Dwell Time at Seaport Terminals: An Investigation Study from a Consignee Perspective

  Ammar Gamal Mohamed Khlil Ewamer

  József Menyhárt

  Views:

  842

  Many companies are concerned about the problem of increasing average dwell time for their import containers at the port of the final destination and therefore incurring additional shipping costs in form of demurrage charges for the port administration and detention charges for the shipping line. Previous studies have addressed this topic by analyzing terminal operations and evaluated its effects on port productivity and competitiveness; however few studies have explicitly explored long container dwell time causes from a consignee perspective. This research aims to identify the causes of long dwell time for the import containers at port storage yards for one of the leading FMCG companies in Jordan. To that end, the data of import containers whose stay at the terminal exceeded the free storage days in the period between 2019 and 2020 were collected by referring to the set of shipping documents and reviewing the correspondences between the consignee and other parties in the supply chain. Based on the timelines that have been analyzed for each case of delay to the collection of shipping documents in consideration with the payment terms, as well as the clearance and delivery timelines, ten causes for the long container dwell time have been identified and classified into three main categories according to the types of flow in the supply chain; five causes related to information flow, two causes related to cash flow, and three causes related to physical flow. The impact of these causes has been evaluated using the demurrage and detention charges as a measure indicator and the findings of this research have also revealed that the causes related to cash flow have a greater impact than the other types of causes.

• Business Strategy in the Model of Linear Activity Analysis of Production

  1-14

  István Besssenyei

  Views:

  290

  It was analyzed how the methodology of linear activity analysis of production model supports the implementation of different business strategies at a company level. Aspects of analysis are focusing on openness for markets, lean management and environmental protection strategies. The study reveals that the linear activity analysis of production – mainly due to its efficient process optimization problem solving ability – is capable supporting lean management decisions and implementing additional objectives in business strategies. Such objectives can be sustaining specific production patterns for further development or following strategies for limiting market competition. It will be shown how to quantify the costs of strategic objectives in linear activity analyzing model.

• The Top 5 e-commerce Competitive Advantages in Hungary

  128-139

  Szikszai Tamás

  Views:

  483

  Abstract. In my article, I map out the key competitive advantages that are essential to online commerce, online store sales, success, and popularity. There is a wealth of literature on the subject. Year after year, more and more research and surveys are conducted on customer value, shopping habits, consumer behavior, digital transformation, which I would like to summarize and articulate, and highlight the main elements without which online sales would not be effective.

• Risk Financing and Financing Risks In Case of Geothermal Investments

  191-201

  Tünde Jenei

  Views:

  248

  In an investment process various sizes and types of risk arise. In project financing risk sharing is based on the assumption that the risk is to be borne by who is able to control and influence it. The article examines that project financing as a risk management technique is applicable to the treatment of geothermal investment risks.

• Sustainability Goals - Can we Reduce Malnutrition?

  268-276

  Dániel Fróna

  Views:

  444

  Nowadays, some parts of the world hunger still exists. One of the milestones of the Millennium Development Goals (MDGs) is eradicating hunger. These goals include a road map for progress and documenting specific steps to combat hunger. Another type of hunger that has been very common in these days is hidden hunger. Eradicating extreme poverty and hunger is still an illusion. The number of people living in extreme poverty and malnutrition has fallen slightly in recent years. Measuring hunger is a very complex issue. The Global Hunger Index is a tool to comprehensively measure and monitor hunger at global, regional and national levels. Despite noticeable improvements, the question remains: will the world achieve its Sustainable Development Goals (SDGs), including the eradication of hunger, by 2030? Despite these efforts, even in economically developed countries, hunger or food insecurity still exist.

• Do Changes in the Economic Role of States through Privatization matter?: The Brazilian Case

  125-136

  László Török

  Views:

  310

  In market economies, the subject of scientific research is the extent to which the state can contribute to the sustainability of development. However, the question is to know where the boundaries of the market and the role of the state lie. The study briefly introduces different views of the state's economic role and how states have changed the proportion of their entrepreneurial assets. Among these, it highlights privatization, which is one of the significant segments of today's economic policy practice at both micro and macroeconomic levels. It then describes Brazil's economic circumstances that led to the formulation of a proper size privatization program. Finally, the socio-economic factors that, according to the author, make the realization of Brazilian privatization plans uncertain presented.

• Corporate Social Responsibility Scenario in Jordan: Transformation Context

  1-10

  Y. Al-Daaya

  Views:

  451

  Corporate social responsibility (CSR) is not an alien concept in Jordan; although it has been seen so far as a philanthropic activity in keeping with Jordanian traditions. Jordan is an old state, politically stable and it is now in transformation from the point of CSR view, since more and more Jordanian stakeholders are becoming aware of the CSR concept and some firms in Jordan are working their way towards strategizing CR efforts. However, business still not fully grasps CSR practices and still considers CSR as part of philanthropy framework rather than lifting it to an upper level and taking it as a strategic approach to sustainability. Unfortunately, CSR in Jordan faces impeding obstacles: economic challenges, lack of government’s incentives, skill-set, weak transparency and disclosure, and finally management and governance. This study attempts to present the picture of the transformation of CSR in Jordan and discuss its main steps of evolution, moreover, it aims to analyze the challenges and future prospects of CSR on a national level. Regarding the applied research method, the paper’s data sources are of secondary research and I have used desk research to illustrate most important points and findings on the topic.

• Comperative Economic Analysis of the Determining Leagues of European Clubfootball

  22-35

  Bence András Bács

  Views:

  643

  Nowadays sport is not just all about entertainment, or about social cohesion but also it has serious economic and business aspects. Sporteconimics is an individual concept and sector. Sport businesses are contributing  more and more to national incomes. Football business are specially important parts of this complex system called sporteconomics. The aim of my research is to create an economic and also comparative analysis of the five top European football leagues, also called as the “Big5” which are responsible for 74% of the total football revenue in Europe. By the analysis of the 2019 UEFA report it can be stated that in these leagues more than 60% of the competing clubs achieved positive operating profits, but the structure of their revenues warns them to look for opportunities to increase their operating revenues. According to the data it is clear that wage cost is the most significant cost element in the industry as they cover 53-68% of their total revenue. These statements set the course for the economic development of European football. The management of these outstanding football clubs may give example to the ones falling behind including Hungarian football businesses.

• Quality Indexes of Warehouse Services

  1-13

  Judit Oláh

  Views:

  615

  There was a wide range and rapid development in the field of warehouse management in the recent decades as a result of strong and spectacular improvement of establishing and operating warehouses, in addition to increasingly complex logistic processes. In my research, I analysed the complex problems of determining the performance expectedfromoperatingthewarehousetechnologicalsystem. Thisdecisioninvolvestheselection of the essential performance indicators suitable for performance measurement and the determination of the expected performance level based on these indicators through the example of an examined enterprise. During my research, I concluded that the logistic performance measurement of warehouse processes is a very difficult process, because all enterprises have to define and use indexes which adapt to the enterprise profile well and reflect the performance to be measured. This decision is of key importance, since the warehouse system and its operation principles have to be adjusted to this expected performance.

• Comparing higher education preferences with labour market needs

  382-392

  Tímea Gebei

  Szilvia Vincze

  Views:

  532

  Hungarian institutions of higher education play an important role in national economy: they ensure intellectual labour with appropriate knowledge and professional competencies for Hungary in all profession fields. If the rules of private sector are applied for these institutions – interpreting it within a certain framework as the quality of education and research has to be maintained and there are social benefits associated with them -, they owned by the state, their management is the institutional leadership and their consumer is the labour market. Thus, training programmes must or should be developed in accordance with the needs of labour market. It represents a major challenge, even without taking into consideration other factors, since future requirements should be aimed (at least a 3-5 year training period later) – along with a rapid technological development. Even if the state makes significant efforts to adapt training programmes to meet the requirements of the labour market demands, students who want to further their education pay limited attention to these factors in their educational decision-making. Partly for this reason, career transition or shortages may occur in the case of certain professions. This paper seeks to address to what extent the most popular training programmes meet the expectations and to what extent the degree earned may be regarded as a ‘success’ in the labour market; moreover, if they do not overlap each other, how much applicants prefer those training programmes which are to be considered the most successful based on recruitment information. Admission statistics of Education Department and database of DPR provide the necessary information for the period 2010-2017 and these data sources enable authors to follow-up students from application to higher education until employment.

• The Role of Industry 4.0 and Digitalization in agriculture, Especially in Romanian Agriculture

  Szeréna Nagy

  Views:

  690

  The use of robotics, automation, big data, artificial intelligence are growing in the world and in the agricultural sector, which contribute to the development of a more efficient agricultural sector.  In the agriculture sector for sustainable development it is necessary the use of opportunities and technologies provided by industry 4.0. For the agriculture sector digitalization means the future, because it helps increasing output meanwhile environmental pressure is remitting, and is not increasing. The aim of these paper is to present the concept of Industry 4.0 in agriculture and to analyse the romanian agricultural sector attitude and conditions towards digitalization.

• Application of drones in solving EHS tasks

  296-303

  Balázs Zsolt Zákányi

  Gábor Károly Horváth

  Renáta Zákányiné Mészáros

  Views:

  341

  Drones or unmanned aerial vehicles (UAVs) or unmanned aerial systems (UAS) are unmanned aerial vehicles without pilot and passenger on board. These tools have been used primarily in the military, but have now grown significantly in applications including industrial use, services, disaster management, and the civilian sector. We briefly introduce the most important classification criteria for drones. In addition, in this study, we have collected the uses that the industry and the EHS sector can or will use in the future. We mention the most important drone-mounted and mountable accessories that can be used by users for their specific tasks.

• Investigating the Development Impact of the Reorganized Quality Control System on One of the Public Service Provider’s Pers

  226-241

  László Fenyves

  József Gályász

  Views:

  244

  At the investigated public service providers’ personal customer service they did significant changes were made in the field of quality control since April 2017. A method which existed and was used for a long time was modified, which had one of the most important objectives from a management aspect to help the development of the administrators in order to provide high quality. During our research we mostly focused the development impact of the modified system. We wanted to obtain an answer whether the new system is better for promoting the development of the administrators than the former method and to what extent administrators require feedback related to their job as well as whether this system is properly inspected and controlled by leaders. During the research we targeted three focus points related to the development aspect: self-check, constructive feedback and the degree to which seated work is controlled. Based on the results of the investigation we draft such suggestions which can promote efficiency if necessary and possibly even make the operation of the system more efficient.

• The Role of Stocks in the Supply Chain

  515-526

  Antal Balogh

  Attila Lajos

  Tímea Kozma

  Views:

  1464

  Az ellátási lánc teljesítményét nagymértékben befolyásolja a szereplők készleteinek összetétele, nagysága, rendelkezésre állása. A végső fogyasztókért vívott versenyben kiemelt szerepe van a kiszolgálási színvonalnak, hiszen az ellátási láncok ugyanazokért a fogyasztókért vívnak versenyt, és a fogyasztók döntése leginkább e két tényező, mint a készlet nagyága és a kiszolgálás minőségétől függ. A tanulmány a kkv-k logisztikai problémáit feltáró kutatás része, melynek célja rávilágítani a jellemző nehézségekre, és azokra a kihívásokra, amelyek legtöbbször elkerülik a logisztikai- vagy ellátási lánc vezetők figyelmét. A fejlődő kkv méretű vállalkozások versenyképessége - ami magába foglalja a költségek nagyságát is, kapcsolódva a K+F tevékenységhez vagy vállalat növekedéshez – a lekötött tőke mértékével arányosan változhat, melynek jelentős részét képezik a készletek. A kutatásban résztvevő vállalat, a Diego Kereskedelmi Kft. készletezési politikáján keresztül kerül elemzésre a készletek összetétele, illetve a velük kapcsolatos kockázatok, illetve félreértések. A tanulmány célja továbbá a helyes megoldások elősegítése, melyhez szorosan kapcsolódik (az itt tárgyalásra nem kerülő) Lean megoldások támogató szerepe.

• Energy-Efficient Buildings, a step towards Sustainability in Pakistan

  109-124

  Hashir Usman

  Views:

  482

  With 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.

• Investigation of SCOR Model in Connection with Performance and Warehouses

  227-239

  Júlia Pauluk

  Views:

  307

  Business leaders can use several strategic tools to improve the organization, depending on what they consider to be important. The Supply Chain Operational Reference Model (SCOR) is one of these. Its importance is to link business processes, performance metrics, best practices, and technology together and to create a unified structure. It promotes communication between the stakeholders of the supply chain and improves supply chain management and the efficiency of the related supply chain improvement activities. The aim of this study is to find out how the SCOR model appears in the international literature related to warehousing and performance. What methods and tools do authors use to investigate their research questions and hypotheses? Description statistics and category selection were used to present the results of the study. The number of SCOR model researches related to warehouse performance measurments are very rare, it is rather used to describe different processes. In the future, it would be worthwhile to extend the SCOR model analyzes to further fields, especially to warehouse performance measurements.

• A Debreceni Egyetem Gazdaságtudományi Karának Controlling és teljesítménymenedzsment szakirány kurzusainak értékelése

  100-107

  Valéria Markos

  A. D. Tóth

  Imre Kocsis

  Endre Máthé

  Csaba Juhász

  Éva Bácsné Bába

  Veronika Fenyves

  Views:

  636

  It is of major importance for the Faculty of Economics and Business of the University of Debrecen to become familiar with the opinion of students about the education carried out at the University, therefore particular attention is given to the feedback of students related to education. Measurement and evaluation/reviews serve multiple purposes. Students may – if explicit written consent of the lecturer is provided – get to know the opinion of their fellow students about each course, lecturers may receive feedback about the reputation of their courses, the University and Faculties may acquire information about the overall opinion of their students about the training. Feedback is basically suitable for supporting the work aimed at the improvement of training quality. In the scope of present study the reviews submitted by the students of the Controlling and performance specialisation within the Management and Organisation course are introduced.