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Knowledge of Control Methods and their Application in the Practice of Small and Medium Enterprises in the Northern Great Plain Region
441-452Views:653Like large companies, the small, and medium-sized businesses need also all the information to ensure the efficiency and effectiveness of their business by making sound management decisions. Compared to large companies, SMEs have significant development potential, which can be created in part by the companies themselves, possibly through the introduction of new-modern management - business administration methods or economic policy measures (= targeted and efficient support system), which, by stimulating R & D & I processes, serves to increase competitiveness and contribute more and proportionally to domestic GDP and exports. The analysis presented in the study covers the controlling knowledge of the leading SMEs of the Northern Great Plain Region, the conscious or unconscious application of controlling tools, the assessment of succession, customer and supplier valuation and certain areas of managerial accounting. Overall, it can be concluded from the small sample size that the use of controlling tools is proportional to the size of the business, but nevertheless, many mid-size business executives do not require the collection and analysis of insider information that could explicitly help decision making for example through advanced costing procedures.
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Review of Modern Vehicle Powertrains and Their Modelling and Simulation in MATLAB/Simulink
232-250Views:1436Thanks to technological advances and environmental standards, as well as changing usage patterns, road vehicles are constantly developing. Electric and hybrid vehicles are playing an increasingly important role in today’s road transport. The most significant changes are probably in the powertrain of vehicles. The efficiency of internal combustion engines increases while their emissions continue to decline. In addition, high performance electric motors, batteries and even fuel cells play an increasingly important role in hybrid and electric vehicles. In this publication, we review the drive systems of current modern vehicles and the types and characteristics of their major components. We also review the available models and computer programs for their simulation, focusing mainly on MATLAB/Simulink applications. Based on this, we can develop our own models and simulation programs which will help us to perform different driving dynamics simulations and to compare the performance, dynamic and energetic characteristics of these powertrains and their components to each other.
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Vocational Training Students’ Self-Assessment in Higher Education
223-231Views:386This paper is intended to clarify the phenomenon that lower achieving students tend to evaluate their own academic performance less accurately than those who are better in their studies. Former studies have found that lower performers generally overestimate while higher performers underestimate their performance. The current study analyses the self-assessment behaviour and efficiency among Hungarian higher vocational education students. We found that the lowest level of higher education students typically overestimate themselves. Over results strengthen the empirical evidences in former studies that higher-achieving students evaluate their performance more accurately than their lower achieving fellows. Furthermore we found that lower-achieving students tend to evaluate their performance less accurate and typically over-assess their examination results than high-achieving students, who generally evaluate themselves more accurate and rather underestimate. We analysed the difference between the two genders too. Compared to female students, male tend to evaluate their results more accurate and overestimate their own performance more.
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Case Study of Unilever's Zero-Emission Target Realization
16-36Views:1239This paper presents a detailed case study of Unilever’s strategy and progress toward achieving zero carbon emissions, focusing on Scope 1, 2, and 3 emissions. The study analyzes a 10-year time series of both financial and non-financial data to assess the relationship between sustainability indicators, such as greenhouse gas (GHG) emissions, total and renewable energy use, and the company’s operating profit. Forecasting techniques were applied to project future emission levels based on historical data, while correlation analysis was used to evaluate the relationships between key variables. The results show a strong positive correlation between total energy use and CO₂ emissions, highlighting the importance of energy efficiency in emission reduction efforts. However, no significant correlation was found between operating profit and CO₂ emissions or energy use, suggesting that sustainability initiatives have not yet had a measurable direct impact on profitability. Despite this, Unilever has demonstrated substantial progress toward its climate targets, including a 91% reduction in CO₂ emissions per ton of production (compared to a 2008 baseline) and the transition to 100% renewable electricity in many of its facilities. The study concludes that while sustainability measures may not immediately influence profit margins, they are essential for long-term competitiveness and corporate responsibility. This case provides valuable insights for firms aiming to integrate environmental performance into strategic decision-making.
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Introduction to Design and Analysis of Torsional Vibration Dampers in Vehicle Industry
310-324Views:584The crankshaft of today’s internal combustion engines with high performance output are exposed to harmful torsional oscillations originated from the unbalanced gas and inertial forces. To avoid the fatigue damage of engine components, caused by the undesired vibrations, torsional vibration dampers can be applied. Viscodampers are one type of the torsional vibration dampers, which operational fluid is silicone oil. For cost-effective R&D activities and production, finite element and finite volume numerical discretization methods based calculation techniques must be involved into the engineering work supported by the modern computer technology. The aim of this paper is to provide an insight into the multidisciplinary design and development process of visco-dampers in vehicle industry applications. Four different examples as structural, fatigue, CFD analyses and structural optimization have been introduced in the present work. It turned out from the static structural and fatigue analyses, that the investigated damper has safety factor over the limit for both static structural and fatigue analyses, so it is suitable for the given load conditions. In the structural optimization process 34.36% mass reduction has been achieved. According to the coupled fluid dynamic and heat transfer simulations a rather stagnating air zone evolved between the engine and the damper during the operation, which can cause efficiency reduction of cooling fins mounted onto the housing. In light of the numerical results, the suitable damper position has been determined for the highest heat transfer.
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Environmental Considerations in Aircraft Manufacturing Industry Through the Example of Boeing Andairbus Companies
59-66Views:303Aircraft manufacturing industry has developed dynamically in the last decades. Reinforced polymers have become the most dominant raw materials, while the recycling rate of the generated industrial waste has also increased. The fuel efficiency of the engines has increased, and the emitted CO2 per capita has significantly fallen. However, the environmental impact of the aircraft manufacturing industry seems to reach a permanent level. In this study, we have analyzed the environmental impact and the environmental considerations of the aircraft manufacturing industry through the examples of Boeing and Airbus companies. Our goal was to determine the relation between industrial growth and the environmental impact, particularly to the potential innovations.
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Healthcare Management Education - Forms and Contents
Views:477Gaining autonomy of a subfield of a private discipline has become plural up to the XXI. century. The appearance of the management discipline at the beginning of the XX. century mostly dealt with the industrial sector, and it was in relationship with the maximalization of efficiency. For now management became on his own in the healthcare sector, certainly regarding the education forms, which is emphasized the numerous educational ways on international level. Educational forms have a binary feature on national level, offering one BA and one MA possibility to learn. The objective of this study is to reveal diversity of the international education forms, illustrating their more important specifications, comparing them with the domestic relationship, all of which may highlight the need for new or novel education forms.
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Greywater Treatment with Oxidative Agents
27-31Views:401In 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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Energy-Efficient Buildings, a step towards Sustainability in Pakistan
109-124Views:509With 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.
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A Selective Study: Camels Analysis of Indian Private Sector Banks
277-283Views:326Banking 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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The Efficiency of Intellectual Capital as a Crucial Factor of Innovation
419-428Views:442In today's global economy, there is a substantial shift from manufacturing to services, which challenges both economic policymakers, business stakeholders, owners, suppliers, competitors, and ordinary people: restructuring will encourage all economic players to learn how to adapt to new trends. That is why our research focuses on innovation and the ability of companies to create value. The IT sector is currently one of the fastest-growing and most innovative sectors within the service industry. The success of IT companies is greatly determined by their ability, how to make effective use of their intangible assets at their disposal, including intellectual capital, which is defined as a non-financial asset. So the question may arise: how is it possible to quantify and in monetary terms the intellectual capital of the companies to be examined? That is why, we calculated for the most successful Hungarian IT companies the widely recognized index, the VAICTM index, for which domestic calculations are not yet available. Indeed, this indicator eliminates the lack of information stemming from reporting standards by the methodology relying on publicly available financial reporting data. The indicator itself is a top indicator whose two main sub-indicators quantify the effectiveness of intellectual capital and physical capital.
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Design of Manufacturing Process of Mould for Die Casting by EDM Technology with the Computer Aided
57-63Views:372At present, we cannot imagine a modern production process without computer support. At the same time, its integral part is the implementation of advanced and highly sophisticated production processes and technologies. Their aim is first and foremost to ensure quality production of products with high economic efficiency of the production process. EDM technology is one of the currently active progressive technologies. This is a technology that in practice is characterized by high product quality. The high quality of products not only through this progressive technology, but also other, whether conventional or progressive, is difficult to achieve without computer support. The aim of the paper is therefore to demonstrate the process of manufacturing a die-casting mould using progressive EDM technology using computer support.
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Grants Rating Due to Operative Public Procurement Law and by Applicable Regulations
129-138Views:305The aim of new Public Procurement law is to ensure the efficiency of appropriation public money. On new legal regulation public procurement procedures become significantly faster and transparency and competition is increasing. The law entered into force on the first of November in 2015, but has been modified several times since then. A year ago, the National Parliament adopted the law on State Program Evaluation cover. The legislation aims to make the European Union resources for projects in an objective, transparent and independent from the interests of the operators assessment system.
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The Relationship Between Leadership and Management and Quality Management: Systematic Literature Review
48-62Views:792This publication is intended to examine the close relationship between quality management and leadership and organization, highlighting the possibilities of increasing organizational efficiency in both industrial and non-industrial environments. During the systematic literature review, we examined the role of leadership, the closely related organizational culture, and quality management. The publication aims to explain how quality systems and frameworks, such as ISO and the EFQM model, support strategic planning and sustainability, thus providing direction for modern organizations. The research emphasizes the importance of digital transformation and knowledge management, and we have formulated the future research goals that can advance the productivity of organizations.
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Impact of Physical Properties of Workpiece Material on Material Removal Rate at EDM
230-237Views:278The volume stock removal from the workpiece during the EDM is one of the important parameters that characterize the productivity of the electro-erosion process itself. Therefore, in terms of the economic efficiency of the electro-erosion process, it is appropriate that the value of the MRR parameter is as high as possible. The paper describes the results of experimental research to identify the extent of influence of the physical properties of the workpiece material on the workpiece material removal rate at EDM. The experiments were carried out using an Aggregron Hyperspark 3 electro-erosion machine on selected tool steels. As a tool electrode material for experimental purposes, graphite with the designation EX-60 was chosen because of its practical advantages.
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Developing of Capacity Analysis Method
1-19Views:499Capacity 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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The Relationship Between Renewable Energy Consumption, Net Energy Import, Greenhouse Gas Emission and Human Cap
58-71Views:370The measures to improve energy efficiency and increase of renewable energy production and consumption should be encouraged in the interest of sustainable development. Many factors can influence the use of renewable energy such as the level of economic development of an economy, nationals’ and the main economic actors’ environmental awareness, energy import dependency, ratio of the urban population, and government subsidization intensity among the others. The main purpose of this study is to examine the relationship between the share of renewable energy in the total energy consumption and net energy import as a percentage of energy use less production, greenhouse gas emission per capita and human capital using by OECD countries data from 1990 to 2014. The results indicate that there is a negative relationship between net energy import and renewable energy consumption, and also negative relationship can be shown between the amount of greenhouse gas emission per capita and renewable energy consumption. However, we identified a positive relationship between human capital and renewable energy consumption for energy importer countries above a certain level of human capital.
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Analysis of the Policy Background of Transport Related Use of Renewable Energy
124-129Views:299The EU energy policy prioritizes the following principles: sustainability, competitiveness and security of supply and addresses the reduction of greenhouse gas emissions as a priority. The related EU policy (including the White Paper on Transport) outlines these principles, identifies goals and opportunities for action. At company level methodological guidelines and standard procedures can be used to assess the carbon footprint of the organization, to generate efficiency goals and to prepare action plans. In the Hungarian policy framework, a comprehensive National Sustainable Development Framework Strategy defines the basic principles for the analysis of the sectorspecific or regional strategies. Sustainable Energy Action and Climate Plans (SECAPs) integrate energy and climate issues and include interventions and improvements for the better use of renewable energy sources in transport at municipal level. As a summary it can be stated that exploration of the policy background would needed to influence the use of renewable energy sources for transport and definition of the development goals can help economic organizations to transform their mobility patterns and reduce related carbon footprint.
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Product Assembly Process Improvement of Agricultural Cultivator Trailers
59-62Views:261The aim of our paper is to increase production efficiency of a small and medium sized enterprise by
applying cost-effective process development tools. The existence of the firms depends on their business processes,
because optimally-organised process is a key in the run of business (business run) in a productive way. In order to
keep and grow the competitive edge with the competitions, firms must supervise their processes with constant
frequency, and if it is needed, procedures must be developed. In this case, company can resort to both human and
physical resources. Our experiment focused on the development of an assembly process at a small sized enterprise.
Applying process modelling techniques, and diagnostic procedures, and also data gathering methods we try to get to
define corrective actions, with which the whole lead time can be reduced by 50%. For investigate and rank waste we
use failure mode and effects analysis and 5 whys methods. -
The Manageable Development is a Lean Basis for a Small Organization
188-203Views:305The lean approach is based on the buyer, while eliminating losses, in addition to value creation and efficiency gains, it determines the direction of developments in the process. To successfully build and maintain lean, engagement and development is indispensable, but it is not as simple as changing past behaviors and attitudes. The company also realized that changes were needed, as the increased number of employees in the company, and the increase in production and the profits associated with it, made it clear that organizational development is needed. The organization development was started by SWOT analysis, and along with Ishikawa's assay, I discovered whether LEAN was necessary for the company. With Gemba, I took a look at the problems and then categorized them to designate development points.
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Material flows and stocks of a service company from Debrecen
313-321Views:496Over the past 25 years, many renowned scientists from a number of research institutes have developed a new research method, a new family of methodologies which is the MFA (Material Flow Analysis). The importance of MFA is given by the extent of excited material flows created by mankind. The basis of MFA's growing success is a radically new, interdisciplinary vision that requires collaboration between the natural and social sciences (ecology, thermodynamics, and economics), not only as an effective tool for examining material efficiency of production and environmental pressures, as well as the security of supply of the strategic material requirements of the system under investigation. In our article, we conduct an enterprise level analysis of the input and output side material flows and materials of a service company in Debrecen for 2018 using the MFA method. MFA indicators capture environmental pressures in a natural dimension, that is, in terms of mass, energy, or land, respectively, in terms of kilograms or tons, of the company's raw materials and their changes, or material inputs.
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Corporate Performance Measurement in the E-Commerce
80-91Views:615Performance of the domestic online commerce showed a dynamic increase in recent years and, based on the expected forecasts, this trend will be realized in the future as well. In Hungary, the number of electronic commerce undertakings is estimated to be within a range of between 5 000 and 6 000 pieces and this number is steadily increasing. Today, the opportunities offered by the internet play an increasingly significant role in every segment of the economy. In the increasing market competition, it is no longer sufficient to serve the local population. Driver of the internet commerce is a marketing activity therefore the performance measurement is a priority. The excellent result and success essentially and principally depend on the performance, in addition to luck. Performance is understood as the measurable results or, in the broad sense, the successful efforts which are made to achieve the organizational objectives. The performance measurement is a measurement process of the efficiency and economy of an activity. Its aim is to support the decisions and actions related to the operation of the undertaking. The performance measurement is not only a decision support tool but also an element influencing every level of the decision-making system; it has an effect on the actions of stakeholders. Its danger and importance are simultaneously the fact that its improper operation (application of incorrect yardstick) can result in a functioning contrary to the corporate objectives. My aim is to survey the corporate performance measurement practice, to assess the connection between the financial and operational performance as well as to analyse the connection between the performance measurement practice and the performance achieved.
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Cybersecurity Challenges in Agricultural Digitalization: A Systematic Review with Python-Based Analysis
33-47Views:515The intersection of agriculture and cybersecurity has become a prominent research focus in recent years, driven by the rapid adoption of IoT (Internet of Things) and precision farming technologies. These technological innovations have revolutionized agricultural processes, enhancing efficiency and sustainability while introducing significant security risks. This study conducts a systematic literature review (SLR) to address key cybersecurity issues in agriculture, with a particular emphasis on IoT vulnerabilities and threats. Using Python-based text analysis techniques, the research automated the analysis of abstracts and full texts, enabling rapid filtering and thematic categorization of relevant studies. From an initial pool of 1,039 publications, 40 relevant studies were identified based on rigorous screening criteria. The thematic analysis revealed that 44.9% of the publications focus on IoT device vulnerabilities, 32.7% on agricultural cybersecurity challenges, and 22.4% on the security issues of Agriculture 4.0 and precision farming. Methodological analysis indicated that machine learning, simulation models, and case studies dominate the research landscape, while surveys and experimental studies appear less frequently. The findings highlight the critical importance of developing robust cybersecurity strategies and technologies in the agricultural sector, particularly to mitigate the risks posed by IoT devices.
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Neural Network Based Enveloping Model of Agricultural Tyre
214-222Views:208The vibration properties of agricultural tractor’s tyres significantly influence its response in terms of the exposure of the human operator to mechanical vibrations, which is still one of the key problems in the design and exploitation of tractors. The behaviour of the tyre in this sense is significantly influenced by the mechanism ofgeometric filtering of the short-wavelength unevenness of the unprepared ground mostly encountered by tractor during in-field operations. Herein, this aspect of tyre behaviour was studied with tyre rolling quasistatically over singular obstacle. Based on experimental results, neural network based model of tyre enveloping behaviour was developed. Main model properties are high computational efficiency, simplicity regarding number of input quantities and absence of the need for explicit parametrization etc. Main shortcomings of modelling approach used are high developing effort, labour-intensive experimental preparations and lack of flexibility regarding tyre design and operating parameters
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Liquidation of Public Procurement Due to Operative Regulations
1-8Views:270The aim of new Public Procurement law is to ensure the efficiency of appropriation public money. On new lwgal regulation public procurement procedure sbecome significantly faster and transparency and competition are increasing. Hence forward the rules of procedures under Europian Union limit won’t be standard. Innational pro curement procedures the rules are differentiated from estimate value. Important change in connection with valuation base dont he lowest price is succeeded by the method of proportion price and value.
