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Entrepreneurial Climate – Management of Women's Entrepreneurship
69-74Views:195Entrepreneurship, which people can have without formal economic education, is a tendency acquired through upbringing in the family, competition in school, implies risk and constant self-affirmation through the acquisition of profits and losses, so that it represents the sum of successes and failures, victory and defeat. In the last thirty years, female entrepreneurship has been developing more and more, especially in less developed countries, the reason for such growth is primarily reflected in the promotion of equality between men and women, the right to education, and the development of democracy. Female entrepreneurship is a significant factor in economic development, so the national economy becomes richer. The subject of this research are the entrepreneurial climate in the Balkans compared to the world in terms of female entrepreneurship, what is the role of the family in starting a small business, as well as its survival and growth. In the study the results of previous research in this area. The research method is based on a comparative analysis of studies dealing with this problem from the territory of Balkans. It can be concluded that in the Balkans, female entrepreneurship is still in its infancy, it is about a very small percentage of female entrepreneurs, although according to research, it is evident that there has been no major progress in the last 15 years. Recommendation In the countries of the Balkans, there is a good entrepreneurial climate for the development of female entrepreneurship, especially because women can work from home, and in the future it is necessary to go in this direction.
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Analysis of the Supply of Sport Services by Organizational Aspects
465-474Views:367The 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.
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Economic Analysis of Thermal Insulation Systems
1-5Views:166One of today's most important problem of inadequate energy management. In Hungary, most of the buildings considered to be outdated in the building materials used and taking into account the construction technology. A significant part of the heat energy used for heating purposes before leaving the environment through the building envelope elements used in time. In our study we investigate whether an average house how much energy you can save the facade walls with insulation.
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The Relationship Between Sports Civic Organizations and Human Resources
146-154Views:286Every spring the Hungarian Central Statistical Office records through its ELEKTRA database system the human and economic related operation data of the past year of civic organizations. This data source is usually considered as a standard at the evaluation of the domestic civic sphere. Still, the available handout titled “Most important features of the non-profit sector”, applying mainly descriptive statistics only provides a brief picture of specifications of the sector. Parallel with it, its background database is available yearly, which provides a unique possibility for a researcher to perform secondary analysis aiming to reveal deeper relationship. The objective of our study is purely to reveal a minor part of this considerable field, the relationship between subsidies and human resources mainly due to the fact, that human resource in this sector is composed of employees and volunteers, and it is questionable whether subsidies have an impact on employment. Results revealed that there is a relationship between human resources and subsidies, where mainly private nature subsidies have a strong impact equally on voluntariness and work related employment
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International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
1-12Views:719The "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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A Selective Study: Camels Analysis of Indian Private Sector Banks
277-283Views:231Banking sector is one of the fastest growing sectors in India. Today’s banking sector becoming more complex. Evaluating Indian banking sector is not an easy task. There are so many factors, which need to be taken care while differentiating good banks from bad ones. Performance evaluation of the banking sector is an effective measure and indicator to check the soundness of economic activities of an economy. The contribution of RBI and other policy maker, the banking industry has witnessed regulatory requirements like BASEL III norms. These regulatory changes have influenced prominent improvement in efficiency and performance of the Indian Scheduled Commercial Banks in the past few years. In the present study an attempt was made to evaluate the performance & financial soundness of select Private Sector Banks like ICICI,HDFC AND YES bank using CAMEL approach from 2013 to 2017 as well one way anova method. It is observed that on an average ICICI was at the top most position. It is also observed that yes Bank was at the bottom most position in selected CAMEL ratios.
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Ecological Balance of the Life Cycle of the Battery Electric Vehicles
137-141Views:160The economic and ecological assessment of propulsions for mobil applications is based on the analysis oft he entire chain of energy transformation. In this regard, the ecological assessment oft he automobile is complemented by emissions created during its production and ist recycling. The following paper aims at promoting the understandig oft he underlying subject matter and to make the reader aware of relevant aspects that must be looked for in similar assessments. Understanding the discussed contex makes it possible to objectively asses the contribution of BEVs (battery electric vehicles) to the enviroment. The assessment provides hints thet help discover problem areas and assist in deducting goals and measures fort he strategy of emobility.
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Examining the employees and sectors of the economy according to the digital competence in the EU memeber states
344-357Views:354In this study, the challenges of digital development and its sectoral effects were examined between 2015 and 2017 in the EU Member States, based on data of OECD, Eurostat, and the World Bank. The connection between the countries' digital development and sector dominance was analyzed. I found - in line with international research - that in countries that belong to the developed group, the high value-added service sector is dominant. The statistics of developing countries’ supported the assumption, that industry is the engine of the economy. The analysis of the underdeveloped countries revealed that agriculture and industry are the most important sectors compared to other countries. Measuring the demand of developed countries for ICT professionals, I examined the relationship of individuals with different digital competencies to one kind of self-education. In line with international research, my database showed that digitally unskilled people are the least likely to take advantage of online courses. As a continuation of the research, it would be worthwhile to carry out this study in other economic areas as well. Especially in areas where salaries for high-digital occupations do not differ significantly between countries in the region.
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Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
186-194Views:364In the globalized and accelerated world of our time, challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organizational knowledge. Annual accounting statements are an important source of information within business relations among companies. The necessary information can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account) if the notes on the account contains the information that contribute to the more comprehensive interpretation of the other parts of the annual statement. Decision-making based on inadequate knowledge further increases economic risks that are already high. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have information-technology services (Hungarian NACE No. 62) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.
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Macroeconomic Analysis of Expenditures on Education as Human Capital Investments
520-530Views:205The importance of actions on adaptation to economic change associated with the knowledge-based economy has continuously grown both regional and national level. Individuals' flexibly adjust and the knowledge acquired in all forms of education is very important factors in the evolving knowledge-based economies. We examine the fiscal and private expenditures on education among OECD countries between 2005 and 2013, and we analyse the development of education expenditures with particular attention to Hungary.
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A Case Study on Human Resource Management Practice of a Sport Organization
410-425Views:965Human resource with the adequate ability and skills is of decisive importance in all organizations, irrespective of the field of activity in which they operate. It is no different with the life of sports organizations. The human resource management of sports organizations is peculiar which is influenced by, on the one hand, the operating form of an organization, on the other hand, the nature of employment. Those well-known jobs can be also found in the sport organizations which are necessary to operate an organization and carry out the general tasks, at the same time, the amateur or professional athletes turn up as specific human resources. Aim of the study is to explore the specific characteristics of the human resource management of a particular organization, namely Debreceni Egyetem Atlétikai Club Sport Nonprofit Közhasznú Kft. (University of Debrecen Athletic Sport Non-profit Public Benefit Purpose Ltd., hereinafter: DEAC Ltd.), primarily focusing on the traditional HR functions. After reviewing the domestic and international specialized literatures, the practice of the examined sport organization will be described by means of case study, document analysis and managerial interview methods. Based on the results, it can be determined that there is no separate HR manager in case of the examined sport organization, due to its size, but the managing director carries out the tasks as an economic and HR manager in one person. From the aspect of organizational operation, the practice of HR functions is similar to the practice of other SME business organizations, at the same time, the management of athletics as human resources means its specific characteristic where the managements of labour supply, career and talent has other interpretation.
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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:344To 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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Parametric Programming Applied to the Optimal Production Structure in Determining
375-389Views:205The agricultural planning often the question arises, how the different input (fertilizer, feed, irrigation, etc) from what to use on a production (land, animals) unit basis, and to what intensity. The input transformational efficiency experiments by setting analysis and evaluation. For example examined the nutrient replenishers fertilization experiments, the effect of nutritional values of the feed on the body weight gain, milk production in animal experiments. The input input efficiency to the external environment (weather, soil conditions, unexpected events), the technology used and the biological factors both influence. The farmer must be chosen in each sector, taking into account the magnitude of these inputs and environmental requirements. The economic optimum is usually trying to approach the sectoral level, which serves as the basis for future planning data. The mathematical programming models using relatively simply and quickly determine the optimal production structure. The models provide the specific resource requirements for, and the limitations of the objective function coefficients are calculated on the basis of sectoral. This becomes a deterministic model, and we can get the appropriate sectoral analyzes outstanding results of production structures. Therefore the relationships within sectors directly incorporate mathematical programming model and corporate interests placed above the interests of the industry to determine the intensity of the sectoral inputs. in their article a fertiliser application example, we present the production structure and the plant production sector fertiliser input of a time optimization, in which the fertilizer for specified sectoral relationships appear in the model objective function.
