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Use of the Renewable Energy in the Hungarian Residential Heating
68-75Views:352The 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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Determination of the accumulation of heavy metals of river sediment by plants
46-53Views:236Danube 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:251The 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:567Equestrian 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.
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International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
1-12Views:795The "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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Learning Curve Based Sigma Level Determination in Interrupted Non-Production Processes
260-270Views:215The 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.
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Effect of the Changes in Bulk Density and Granulometric Properties on the Strength Properties of the Moulding Sand Mixtures
116-122Views:326Foundry 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.
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Developing of Analytical Methods for Determination of Greywaters’ Detergent Content
42-47Views:308In 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.
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The significance of analysing potential conflicts in the sales-marketing integration
41-59Views:233Our 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.
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Implementing 5S in a Hungarian Company
161-173Views:458The 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.
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The Role Of Leader In Work Addiction
85-97Views:388Over-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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Greywater Treatment with Oxidative Agents
27-31Views:326In 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).
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Specialties of First SMED in Pharmaceutical Manufacturing
1-11Views:314Single 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.
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The Importance of Continuous Organizational Project Risk Management and the Value of Project Management Certificates in the Customers’ Eyes
51-68Views:787In 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.
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Submerged aquatic plant (Vallisneria spiralis and Egeria densa) utilisation as a biogas cleaner and feedstock of co-digestion
172-180Views:313Biogas 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.
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Challenges and Benefits of Working in Teams – Interpersonal Interactions in Health Care
11-19Views:488Teamwork 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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Microbiological and Chemical Investigation of Drinking Water Samples on the Operational Area of Pannon Víz Zrt.
151-160Views:319In our research the potable water quality was monitored between 1 January 2015 and 31 October 2017 in the operational area of Pannon-Víz Zrt. The connection between temperature, microbiological load and chemical parameters were investigated. After evaluating data, the following results have been identified. The seasonal changes of the microbiologically positive samples are determined by the contamination caused by Escherichia coli, Enterococci and Pseudomonas aeruginosa. The coliform group and the 22°C and 37°C colony-form units showed no seasonal dynamics. The analysed chemical parameters were below the limit during the examined period. Based on the correlation analysis, there is no correlation between chemical and microbiological parameters.
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Relationship between Population Growth and Urbanization
527-541Views:649The main purpose of this article is to examine how to respond to and change the field of urbanization. Creating dwindling new opportunities and challenges for globalization, new sector introductions and agricultural dominance. In relation to changing trends in urban and rural environments, people's preferences are very diverse and their lives are changing. The difference between a big city and a small city can test different lifestyles. It is a fundamentally important infrastructure personality insurance system (both cities), important from the point of view of larger cities and very different from small towns in terms of quality. The benefits of small towns can be a unique lifestyle and a healthy lifestyle, which can certainly be felt. Among the different characteristics of urbanization in developing and developed countries, we can mention the different time course and magnitude [1]. Namely, in developed countries the urban explosion has taken place for a long time and with fewer people than in developing countries [2]. The rate of urban population growth in the latter group will be 4.04% between 1950 and 1975, 3.6% between 1975 and 2000, and 2.4% between 2000 and 2030. The Earth and all of humanity are facing many challenges these days, and this trend will continue in the future. The planet's overpopulation and changing eating habits put great pressure on agriculture and the countryside. Research focused on the countryside focuses on analyzing the various functions of rural areas.
