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  • Why do not people attend football matches in Hungary?
    11-22
    Views:
    265

    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.

  • The implementation of Balanced Scorecard System in social enterprises using the social-cooperatives – compliance with the needs of external organisations
    300-317
    Views:
    222

    To discover the major economic problems of social cooperatives, we have made a survey. The analysis of this survey stated that the quality of available labour force and the finding of the proper target markets are the biggest concerns of social cooperatives. By this survey a Balanced Scorecard model (BSC) was implemented, which is an adaptation of Bull’s model (Bull, 2006). Present paper demonstrates the BSC modul to satisfy the needs of external partners and authorities. These needs and the tracing indicators were determined, furthermore the frequency of the indicator measurement was also proposed.

  • Developing of Capacity Analysis Method
    1-19
    Views:
    323

    Capacity 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.

  • Investigating the Motivation of Adventure Park Visitors
    106-126
    Views:
    292

    In the world of runaway, “homo-sitting” and mobile telephones, the quality of leisure time is gaining increasing importance, most of which is the experience gained and the characteristics of existing natural factors. A variety of thematic and adventure parks are reported every year, increasing travel and visitors' growth every year, the service offering of which broadly satisfies the needs of modern man and kind. In the focus of our research, we set the link between recreational habits and motivation of adventure park visiting. Use the survey questionnaire to calibrate consumer habits (n = 408). There were significant differences in the number of factors studied, such as those who seek more physical activities in their free time and prefer to respond to the challenge and extravagance motivating motivation in each of the adventure parks, or even for leisure-time enthusiasts. Our research reveals that service providers should consider targeting their leisure time habits, for example, they can benefit from a thorough consumer mapping from the point of view of electoral motivation.

  • Examination of macro- and micro elements in the artificial bathwater samples
    61-69
    Views:
    132

    During our research, micro- and macro element content of synthetically produced bathwater was examined. Previous studies, which were conducted at the Department of Environmental Engineering at the Faculty of Engineering, University of Debrecen, proved that the quality of domestic greywater is greatly varied. This diversity can also be observed in the case of greywaters. The examination of bathwater samples covered the contentanalysis of Al, Ba, Cd, Cr, Cu, Fe, Mn, Ni, Pb, Sr, Zn, Ca, K, Mg, Na, Li elements with the application of MP-AES method. The analysis of greywater’s micro and macro content is essential part in the control of irrigation systems, flushing as well as car washing, because its heavy metal content can have a significant effect on the environment. In this study, we would like to present the concentration values of micro and macro elements of the examined greywater samples. Furthermore, we would like to make a comparison among our result, previously examined greywater samples and drinking water samples, too.

  • The Operating and Financing Environmental of Local Public Transport
    190-196
    Views:
    172

    In Hungary the financing of the local public transportation is becoming a great obligation for the public service providers. The institutional framework of the national segment is in line with the european standards, nevertheless based on the analysis of the revenues it is clear to see that the core problem is to be found in the hungarian compensation system. The free and reduced rate fares originating from the social fare subvention system need to be reviewed and the realistic adjustment of the price compensation is evitable, due to the fact that the volume of the state normative compensation is not able to reach the volume off loss in revenues in the local public transportation. The amount of compensation required by local governments is raising every year. Besides assuring the stable operation it is also important to maintain the high quality of services and improve the segment in order to raise the number of passangers.

  • Security Oriented Process Management
    344-364
    Views:
    331

    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.

  • Surface Activation of High Impact Polystyrene Substrate Using Dynamic Atmospheric Pressure Plasma
    80-87
    Views:
    136

    Over the last decade, the number of researches has increased in the field of bonding technologies. Researchers attempt to improve surface adhesion properties by surface treatments. Adhesive bonding is one of these bonding techniques, where it is important to see what surfaces will be bonded. One such surface property is wetting, which can be improved by several types of surface treatment. In recent years, atmospheric pressure plasmas have appeared, with which research is ongoing on surface treatments. In our research, we will deal with the effects of plasma surface treatment at atmospheric pressure and its measurement. In addition, we summarize the theoretical background of adhesion, surface tension and surface treatment with atmospheric pressure plasma. Our goal is to improve adhesion properties and thus the adhesion quality.

  • Investigation on Double Oxide Film Initiated Pore Formation in Aluminum Casting Alloys
    141-153
    Views:
    330

    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.

  • Use of the Renewable Energy in the Hungarian Residential Heating
    68-75
    Views:
    212

    The purpose of my research is to compare the main energy sources in Hungary. These are the firewood and its compacts such as briquette, the natural gas and the electricity. I was wondered which energy became the most economical for an average Hungarian consumer with the recent changings of the market, only considering the proportion of the price and the heating value. The natural gas can be more competitive again thanks to this rapid market changes. The consumer price of the electricity and the natural gas decreased because of some governmental decisions, but this can’t be said to the firewood, which prices are in constant increasing, however, in some parts of the country this is the only available resource for heating. In these places, people will burn some other stuff to complement the lack of the main resources, and this will worsen the quality of the rural air. I represent the changes of the recent years with some ratios, then make a hierarchy about the mentioned resources in 2017 and five years earlier only from heating value.

  • Determination of the accumulation of heavy metals of river sediment by plants
    46-53
    Views:
    125

    Danube is the main river of Hungary. Danube and its floodplains and oxbow lakes are operating as ecological corridors, although their industrial, logistic and touristic role is not negligible. It is well known, that from the source to the estuary of the river Danube there are many industrial facilities. This heavy industrial pollution had effected on the water quality. The most dangerous components of the sewage water of these facilities are heavy metals, which can be found in the water as well as in the sediment. These toxic elements can cause significant health risks, because they can accumulate in the food-chain. The main aim of our research is to investigate the accumulation rate of the heavy metal content of the river sediment in the different parts of the test plants. The main sampling place of our research was a sediment dump was created by excavation from the Open Beach of Dunaújváros in 2009. During our measurements we analysed the cadmium, nickel, lead, chromium, copper and zinc concentration of the sediment and the plants. The test plants, which are growing on this sampling place, were parella (Rumex patientia), perennial rye-grass (Lolium perenne), sedge (Carex riparia), bistort (Persicaria maculosa). The extraction of the heavy metal content of the samples was made according to the MSZ Hungarian standard. The concentration of heavy metals were analysed with AAS (atom absorption spectrometer). According to our results we determined that parella could accumulate cadmium, nickel, chromium and zinc in its upper stem, on the other hand bistort could accumulate these elements mainly in its leaves. These information will be important in the case of the in-situ remediation of a polluted area in the future.

  • Analysis of Activity Times in the Process of a Wooden Box Manufacturing
    475-484
    Views:
    119

    The main target of companies is to earn money and achieve profit. In order to fulfil these needs, companies have to reduce their costs. Cost reduction is often associated with bad quality products, but it could be done in a different way. Sometimes it is enough to examine only their own processes and then benefit from the process optimization, process improvement or process scheduling. In this article a case study is presented, in which the differences in a production scheduling are evaluated with the application of Monte-Carlo simulation and descriptive statistics. At the end of the paper the most efficient material sequence is selected at the manufacturing company by using weighted sum model

  • Comparative Analysis of Equestrian Facilities in the North Great Plain Region
    79-93
    Views:
    392

    Equestrian services appear in recreation, sports and tourism as well. The favorable natural and cultural values of Hungary and the image of the equestrian nation based on the traditions of the horse provide a favorable background for the development of supply elements. The lowland character and horse culture of the Northern Great Plain region, and the continuous development of horseback riding services here, reinforces the equestrian supply element in the field of sport and leisure. Our in - depth interviews were conducted among service providers with a “horseshoe rating” (N = 11) operating in the Northern Great Plain Region. The results show that all service providers consider and plan the development of equine, infrastructure and human resources, although the source of its financing is different (from state, other successful businesses, realized business results of equestrian enterprises). Equestrian service providers with no horseshoe rating have identified the improvement of quality, the 3, 4, and 5 horseshoe qualified service providers for the expansion of the complex program offering and product diversification.

  • International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
    1-12
    Views:
    165

    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.

  • Learning Curve Based Sigma Level Determination in Interrupted Non-Production Processes
    260-270
    Views:
    128

    The philosophy and methods of six sigma process development have been applied successfully since mid1980s, and the application of the six sigma concept in non-production processes has increased significantly in the last decade. In this paper processes that can be characterized by learning curves are modeled. The quality of such processes can be analyzed on the basis of the six sigma concept. In this paper two back office processes are analyzed. The processes are built up of simple repeated steps and incorporate some interruptions. The application of the model allows the calculation of the maximally permitted number of interruptions in the process if the preliminary determined norm is to be kept.

  • Effect of the Changes in Bulk Density and Granulometric Properties on the Strength Properties of the Moulding Sand Mixtures
    116-122
    Views:
    156

    Foundry technology uses a lot of several natural materials. Sands use for preparing mixtures whereby making moulds or cores. Sand is defined as a granular, refractory major portion of mixture (90 – 98% in dependence on used binder). Sand properties depend on it has chemical and mineralogical composition; mainly particle size distribution and shape of grains and its size and sand surface texture. A comparative measurement of two quartz sand with different surface quality was carried out. Greensand mixtures were prepared to measure their permeability, compressive strength and wet tensile strength. The strength of sand mixtures has two main components. One of them is the cohesion of the binder; the other one is the adhesion between the binder and the foundry sand. The aim of this research is to determine the ratio of cohesion and adhesion within the strength values.

  • Developing of Analytical Methods for Determination of Greywaters’ Detergent Content
    42-47
    Views:
    194

    In our research we improved the technologies for the determinations of greywaters’ detergent content. We examined the quantity of anionic detergent (ANA) in synthetic greywater with Hyamine reagent using two-phased titrimetric method. We added to the synthetic greywater samples phenolphthalein indicator, acid mixed indicator and chloroform. After we shaked the mixture, and we got two separated phase. We titrated the mixture with cation active Hyamine reagent. The quantity of the chloroform and the quality of greywater samples (syntetic and real) were also changed in these experiment to determinate the actual ANA content. It was shown that the applied method is representative and reliable, too.

  • Present and Future of Industrial Robotisation
    1-12
    Views:
    70

    The following paper analyzing the installation of industrial robotisation in sectors and regions, in addition carry out forcastings on historical data. In recent years, automation and the use of industrial robotics have increased exponentially in the manufacturing sector. Given that companies prioritize enhanced production efficiency, quality assurance, and safety, it is evident that substantial investment and implementation of automation continue to occur in manufacturing facilities worldwide. The number of industrial robots globally has been growing steadily since 2010. However, the rate of growth has slowed from 2020 onwards. The impact of the Covid-19 epidemic was still felt in 2020, but the deployment of industrial robots increased significantly in 2021. Global industrial robot deployment is projected to continue to grow in the coming years, although the rate of increase may vary between regions and countries. The analysis showed a number of differences between regions in the number and growth rate of industrial robot deployments. Asia and Australia are the largest markets for robots and the number of robots deployed is expected to continue to grow in the future. Europe is the second largest market and, although growing at a slower rate, industrial robot deployment is also increasing steadily. In the Americas, growth is slower than in other regions, but still increasing. Global growth trends suggest that there will be further growth in the coming years and that the deployment of industrial robots will become more widespread in different parts of the world.

  • The significance of analysing potential conflicts in the sales-marketing integration
    41-59
    Views:
    118

    Our research aims to identify the critical interfaces between sales and marketing that need to be improved in order to ensure productive cooperation. The relationship between the two departments is full of conflicts and interdependencies. The improvement of communication is of strategical importance, as it is key to staying competitive in the market. The effectiveness and quality of the sales-marketing cooperation is a key factor that is negatively affected by personal and organisational factors as well as a lack of information and conflicts. In addition to the key factors of managing the sales-marketing interfaces, we have also identified the actions that can promote their improvement, including strategic and organisational roles and responsibilities. Our empirical research results show that regular information exchange, more common and interdisciplinary meetings, and a clearly communicated and implemented corporate vision have a positive effect on the coordination and integration of the sales and marketing departments. Consequently, management is reponsible for establishing a corporate vision, i.e. a comprehensive management culture that is clearly communicated across the board in order to increase the employees’ sense of belonging. Of all elements of management culture, the most important factors are coordination and the establishment of a common strategic sysyem. All in all, corporate profit, which is of key importance to the employer, is largely dependent on the successful integration of the sales and marketing departments, which can be achieved through the implementation of the above factors.

  • Implementing 5S in a Hungarian Company
    161-173
    Views:
    275

    The methods and tools used by Lean management can be used for any activity that is specifically introduced to the company. On this basis, the objective of this paper is the implementation of a Lean office with a 5S system transformation into the traditional office environment of a private business. During the workflow, it is also planned to create new habits in this narrow space that will incorporate the organizational culture into the everyday life of the business making the administration more effective. The 5S concept is new and helps the company to operation on a larger scale with fewer inputs than before. Figures are made for better understanding and a Red Tag is created which is the first step of the process. Red Tag tells the employees about the history and the process which will be needed on it. The basic of lean thinking is the contunious improvement in the quality of the product while minimaxing the wastes created during the process. The Next Broker Consultancy Ltd adopted this new way of management and made sure that all the necessary measurement are taken to insure smooth flow of the process.

  • Greywater Treatment with Oxidative Agents
    27-31
    Views:
    221

    In our research we pretreated synthetically produced greywaters with filtration on various filters, then we treated the samples with oxidative agents. We characterised the quality of greywater samples with several parameters. We investigated these parameters on the untreated, pretreated, and oxidated samples as well. We evaluated the efficiency of the treatments by measuring the characteristic parameters. In addition, we investigated the changes on the filter media’ surface with a scanning electron microscope (SEM). It was shown, that the most effective treatment combination for the greywater’s preparation for reuse is the filtration on silica sand or activated charcoal and silica sand combined filter media, then oxidation with hydrogen peroxide (10 mmol/dm3).

  • Specialties of First SMED in Pharmaceutical Manufacturing
    1-11
    Views:
    194

    Single Minute Exchange of Die (SMED) is considered as an effective lean management method increasingly used in pharmaceutical manufacturing. By reducing change-over times and costs, the successful implementation of the first SMEDs may bring a significant increase in terms of manufacturing flexibility. The purpose of this study is present the special factors that fundamentally determine SMEDs applied especially in the process of pharmaceutical manufacturing. By focusing on a well defined part of the pharmaceutical manufacturing process, lasting from Weighing and Measuring to the end of Tablet Pressing, the study also aims to highlight the benefits of SMED itself. The findings of the research are based on the practical experiences of four SMEDs implemented in various sections of production. According to the experiences and considering industrial specialties, the implementation of SMED has to harmonise with the requirements of Good Manufacturing Practices (GMP) which are representing the golden quality standards of pharmaceutical manufacturing.

  • The Importance of Continuous Organizational Project Risk Management and the Value of Project Management Certificates in the Customers’ Eyes
    51-68
    Views:
    208

    In an increasingly complex and volatile business environment, organizational project risk management plays a critical role in determining the chances of project success. Project management has become a common tool in the hands of large organizations for executing development and improving their production cycles in a more carefully planned way. However, the future is often hard to predict, and unexpected events may occur which could have been avoided with the use of the right tools and mindset. This comprehensive research study aims to showcase the importance of continuous risk management in organizations and highlight how risk management contributes to successful project outcomes. By synthesizing information from 59 high-quality publications from Scopus and Web of Science, the research describes various risk mitigation methodologies used across diverse fields, and explores potential obstacles faced by project managers when executing risk management strategies. The primary research of the study builds upon a survey conducted with 181 experienced project managers across various industries to gain deeper insights into their risk management approaches and the constraints they may encounter. Additionally, the study seeks to analyse the value of obtaining project management certificates in relationship with led projects’ length and budget. Employing SPSS, the research presents descriptive statistics, regression, and correlation calculations to further analyse the data gathered. The aim of the research is to draw attention to the significance of continuous risk management, propose effective methodologies, identify and mitigate potential challenges, and shed light on the potential benefits of having certifications in the field of project management. This study aims to present valuable knowledge for both researchers and organizations striving to better understand the field of project risk management strategies through the systematic literature review and quantitative research results presented.

  • Submerged aquatic plant (Vallisneria spiralis and Egeria densa) utilisation as a biogas cleaner and feedstock of co-digestion
    172-180
    Views:
    184

    Biogas was produced from sheep manure and two types of submerged aquatic plant (Vallisneria spiralis and Egeria densa). The gas cleaning was carried out by a water scrubber, where a significant part of CO2 and H2S can be separated from the gas. A part of water from the scrubber was circulated through an aquatic plant growth tank and the growth of used plants was examined. Addition of E. densa to sheep manure increased gas yield by 8% and the mixing of sheep manure and V. spiralis resulted in 21% increase in gas yield. With the used scrubber, 70-80 vol% methane content can be reached in the cleaned biogas, and the water from the scrubber (which contained dissolved CO2 and H2S) resulted in 56-87% increase in size as opposed to 12-44% increase in the control group.

  • Challenges and Benefits of Working in Teams – Interpersonal Interactions in Health Care
    11-19
    Views:
    248

    Teamwork has become the accepted way of doing one’s job. This is so true even profession’s that were considered an exception are shifting towards teamwork. Apart from the well-known benefits, there seems to be a downside of the enforcement of this work strategy. Conflicts, frictions, frustration in working groups can affect the dignity, psychological or physical integrity of team members, generally referred to as psychological harassment, workplace bullying or mobbing. The outcomes of the phenomenon are various negative organizational responses. Health care is somewhat lagging behind in this shift towards working in teams, but with increasing specialization greater coordination is needed between health care professionals. Above all, the patient wishes to be more involved in the health care process. Research suggests that patient involvement and working in teams have a positive impact on effectiveness and patient mortality, respectively. One of the challenges for health care is to include the patient in the teamwork process as an equal member of the group and at the same time overcome the drawbacks mentioned above, in a setting where a traditional, paternalistic approach is still present and the vulnerability of the patient (and his/her dignity) is evident.

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