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The implementation of Balanced Scorecard System in social enterprises using the social-cooperatives – compliance with the needs of external organisations
300-317Views:242To 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.
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Developing of Capacity Analysis Method
1-19Views:343Capacity planning is strategic significance in companies’ life. The strategic of capacity enlarging in fluencies the competitiveness of companies. There are several method for determination of long-term capacity from simple ones to expensive, high calculation requiring processes. We have to rearrange the production for the increasing demand, it is not so simple because it needs some investments. We must scrutinize that is it worth for us? The aim of this study is to investigate whether capacity enlarging is going to be realizable without investments only the eliminate of waste. In this method needs exact determine of the current capacity so we use modified, extended capacity model. In this model we consider the availability, quality and efficiency of the machine more over we observe the effect of the service program of the machine.
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Investigating the Motivation of Adventure Park Visitors
106-126Views:307In 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.
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Examination of macro- and micro elements in the artificial bathwater samples
61-69Views:156During 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.
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The Operating and Financing Environmental of Local Public Transport
190-196Views:185In 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.
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International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
1-12Views:307The "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.
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Security Oriented Process Management
344-364Views:350Abstract. 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
80-87Views:168Over 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.
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Investigation on Double Oxide Film Initiated Pore Formation in Aluminum Casting Alloys
141-153Views:374The 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.
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Use of the Renewable Energy in the Hungarian Residential Heating
68-75Views:240The 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.
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The Role Of Leader In Work Addiction
1-13.Views:52Over-attachment to work is an increasingly common phenomenon in the lives of people in organisations, and can also be a condition of work addiction. Whoever becomes involved in an organisation, be it a subordinate or even a manager, work addiction has a number of negative consequences at both individual and organisational level. Without being exhaustive, work addiction can have an impact on organisational performance, organisational effectiveness, workplace conflict, career prospects, health maintenance. In this paper, we aim to highlight the most relevant publications from the last five years to report on the impact in an organisation when work addiction arises among subordinates or managers, and how different leadership styles are associated with work addiction among organisational members. The publications were retrieved from Google Scholar and Scopus, and the results of 19 articles are presented in this paper after a review of 263 papers retrieved. The results show that transformational, servant and ethical leadership styles have ambiguous effects on work addiction, unlike laissez-faire or abusive leadership styles, the former enhancing and the latter reducing the incidence of work addiction in an organisation. Work addiction of managers also has a dual effect: on the one hand, it can enhance creativity, but it can also increase turnover among subordinates. Social support from the manager can be an antidote to subordinates' work addiction, but this effect may be modified by the quantity and quality of interaction between manager and subordinate, the sense of meaningfulness of the work, or even the organisational culture. Overall, the manager, as a key actor, can have an impact on work addiction in the organisation, but there is not always a consistent position in the research on the cases and the way in which this is done, which calls for further research in the future.
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Determination of the accumulation of heavy metals of river sediment by plants
46-53Views:155Danube 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.
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Analysis of Activity Times in the Process of a Wooden Box Manufacturing
475-484Views:143The 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
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Comparative Analysis of Equestrian Facilities in the North Great Plain Region
79-93Views:424Equestrian 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.
