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

  1-12

  Görkem Gök

  Views:

  894

  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:

  330

  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:

  465

  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:

  266

  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:

  357

  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:

  243

  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:

  841

  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:

  289

  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.

• Analysis of the Supply of Sport Services by Organizational Aspects

  465-474

  Éva Bácsné Bába

  Veronika Fenyves

  Krisztina Dajnoki

  György Norbert Szabados

  Views:

  445

  The spread of consumer societies has led to the commercialization, and the emergence of profit-oriented operating frameworks in the fields of sport. The sports enterprises, involved in the operation of competing groups on professional, spectator fields of sport have already been examined from legal, economic, organizational points of view by a number of international and Hungarian researchers. In this article, we attempt to cover and summarize the Hungarian research approaches on this subject. The motive behind our investigation is that we should launch an organizational examination of the Hungarian profit-oriented sports suppliers in the near future. We plan to analyse the property, financial, income, organizational, management and labor management related situation of these sports enterprises. In order to ground the research, the review nature summary of domestic economic, organization science related secondary examinations is essential, which allows the development of the appropriate research methodology and the comparison of our results with the antecedents.

• Why do not people attend football matches in Hungary?

  11-22

  Renátó Balogh

  Magdolna Valentina Kardos

  Éva Bácsné Bába

  Views:

  496

  Both international and domestic research on passive sport consumption focuses on the motivations of fans. However in Hungary, unlike the examples of North America and Western Europe, we have to look for answers to the question of why people do not go to football matches. In order to find an answer to this question, we conducted an online survey with a number of items of 347 people. For the latter a scale measuring absence from sport consumption was used and the reliability of the scales was tested by Cronbach's alpha calculation. After our principal component analysis, we developed 5 internal and 5 external factors, on which we conduct hypothesis test along demographic and sports consumption variables. Based on our results, we have established that, contrary to public opinion, the low number of spectators in Hungarian football matches is not only and primarily due to unsucces and the low quality of matches. Our respondents are mostly kept away from stadiums by football-related government measures, as well as by preferring to participate in other recreational program opportunities.

• Quality Indexes of Warehouse Services

  1-13

  Judit Oláh

  Views:

  614

  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:

  531

  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:

  687

  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:

  1463

  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:

  481

  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:

  304

  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:

  635

  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.

• Analysis of Labor Market Indicators in the Northern Great Plain Region in 2018 and 2022

  25-42

  Lilla Csástyu

  Views:

  342

  In my study, I analyze the labor market indicators of the North Great Plain statistical region for the years 2018 and 2022 in order to map the regional labour market characteristics based on the indicators. One method of the analysis is the Beveridge curve. This complex analysis method graphically illustrates the evolution of the relationship between the unemployment rate and the proportion of vacant positions typical of the region under investigation. The results of the analysis can draw attention to possible problems in the labour market in the region. I examine the secondary statistical data in parallel with the available related literature.

• Relationship between the Lean and Agricultural Companies

  370-381

  Vivien Ágnes Nagy

  Tímea Kozma

  Antal Balogh

  Views:

  337

  Eliminating losses is a daily challenge for both: companies and individuals in society. Whether through the production or office work, we are wasting the most important human needs: time and energy with useless things and processes. Both are an integral part of our daily lives and are particularly important for agricultural companies. In our study, we look at the relationship between Lean and agricultural companies. We outline the risks associated with these seven Lean Losses at these companies, and how these problems can be corrected and eliminated using current methods. Our research sheds light on how technological innovations affect and influence the position of companies in the market and in financial and human resources. We examine the benefits and drawbacks of the innovations applied and the Lean processes used, and how they affect the environment around them.

• LSI with Support Vector Machine for Text Categorization – a practical example with Python

  18-29

  Joao Henrique Gomes Da Costa Cavalcanti

  József Menyhárt

  Views:

  626

  Artificial intelligence is becoming a powerful tool of modernity science, there is even a science consensus about how our society is turning to a data-driven society. Machine learning is a branch of Artificial intelligence that has the ability to learn from data and understand its behavers. Python programming language aiming the challenges of this new era is becoming one of the most popular languages for general programming and scientific computing. Keeping all this new era circumstances in mind, this article has as a goal to show one example of how to use one supervised machine learning method, Support Vector Machine, and to predict movie’s genre according to its description using the programming language of the moment, python. Firstly, Omdb official API was used to gather data about movies, then tuned Support Vector Machine model for Latent semantic indexing capable of predicting movies genres according to its plot was coded. The performance of the model occurred to be satisfactory considering the small dataset used and the occurrence of movies with hybrid genres. Testing the model with larger dataset and using multi-label classification models were purposed to improve the model.

• The green methanol - playing a role in sustainable energy management

  249-258

  Judit Tóth

  Robert Magda

  Views:

  290

  Global energy demand is constantly increasing, so the energy sources we use, and the efficiency of energy use are of paramount importance for the future of humanity. Methanol can play a key role in the sustainable use of natural resources, in the efficient and smooth transition from a fossil oil-based energy system as well as in reducing greenhouse gas emissions. Long-term thinking will result in an increase in the use of renewable energy sources, which will favour the spread of green methanol technology and thus the use of a carbon-neutral fuel. The raw materials for the production of green methanol may include municipal solid waste, agricultural waste, renewable hydrogen and carbon dioxide and the methanol has many uses, both as fuel and chemical feedstock. It also provides an opportunity to chemically store excess renewable energy from intermittent sources, thereby reducing dependence on fossil fuels. The price of electricity used for electrolysis is the main determinant of the economical production of green methanol, so the reduction of the cost of solar and wind energy greatly contributes to the competitiveness of carbon-based production.

• Generational Transfer Among Family Businesses on the Fields of Reputation and Organizational Culture – Research Plan

  102-108

  Csilla Polster

  Views:

  236

  Aim: The aim of this paper is to generally introduce the topic, themes and relevance of the research on which my PhD thesis will be based. The research will focus on change of generations among Hungarian family businesses and deals with changes of leadership, organizational culture and core values, related to the management/owner succession. The research needs to apply knowledge from four disciplines ‒ PR, organizational culture, economic (family businesses) and leadership ‒ so it is multidisciplinary in nature. Following a current step of the research-process will be presented.

  Methodology: The Family Business Barometer results were applied for gaining information about the plans related to the future, generations, and so on of European Family Businesses. Then three Hungarian family businesses were interviewed in the frame of a panel-discussion organized by the Commercial and Industry Chamber in Győr-MosonSopron County.  These three family businesses were the Borsodi Műhely, the Biotextima and the Leier.

  Findings: All in all between 2013 and 2016 most of the family businesses seemed to be confident about the future. In this aspect just a few family businesses were neutral in this time period. Unfortunately, there were family businesses who had a negative attitude for the future. The deliberate and detailed planning of the handover, the selection of a determined date for handover, the determination of the older generation to really do not interfere in affairs, the cohesive role of the family, family activities, the support from the family could lead to the effective change of generations.

• What Drives The Diffusion of AI Recruitment Systems in Swiss HRM? The Importance of Technological Expertise, Innovative Climate, Competitive Pressure, Employees’ Expectations and Contextual Factors

  42-84

  Guillaume Revillod

  Views:

  653

  This study examines organizational, environmental, and contextual factors influencing the diffusion of artificial intelligence recruitment systems in human resources management within Swiss organizations. Based on a survey provided to 324 private and public Swiss HR professionals, it explores how some technology-organization-environment theoretical framework predictors' as well as innovative climate provided by organizations influence the three stages – evaluation, adoption, and routinization ­– of diffusion of this innovation. To do this, the following article is based on a PLS-SEM structural equation model. Its main findings are that technological expertise, innovative climate, competitive pressure, and expectations regarding future use of the tool by organizations working in the same field are directly linked to the spread of this type of AI tool. However, public-sector organizations are more reluctant about using this type of tool. This aversion can, however, be moderated by an innovative climate and the fact that the HR function plays an active part in an organization's strategic direction. This said, this article makes a significant contribution to the literature about the diffusion of emerging technologies in organizations.