Search
Search Results
-
Comparison of the information content of the notes on the accounts between information technology services and sports activities
689-700Views:286Annual accounting statements are an important source of information within business relations amongst companies. However, it should be noted that due to their aggregate nature, the necessary information and through that the necessary knowledge 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 contributes to the more comprehensive interpretation of the other part of the annual statement. Beyond that, the notes to the financial statement have to help the presentation of a reliable and realistic overall image. In the notes to the financial statement, depth and detail of the disclosed information are not specifically stated, therefore their professional evaluation is left to the given enterprise. My basic purpose is to illustrate a comparison of the information content of the notes on the accounts between information technology services and sports activities. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.
-
Sustainability Goals - Can we Reduce Malnutrition?
268-276Views:416Nowadays, some parts of the world hunger still exists. One of the milestones of the Millennium Development Goals (MDGs) is eradicating hunger. These goals include a road map for progress and documenting specific steps to combat hunger. Another type of hunger that has been very common in these days is hidden hunger. Eradicating extreme poverty and hunger is still an illusion. The number of people living in extreme poverty and malnutrition has fallen slightly in recent years. Measuring hunger is a very complex issue. The Global Hunger Index is a tool to comprehensively measure and monitor hunger at global, regional and national levels. Despite noticeable improvements, the question remains: will the world achieve its Sustainable Development Goals (SDGs), including the eradication of hunger, by 2030? Despite these efforts, even in economically developed countries, hunger or food insecurity still exist.
-
Transformation of the Decisional Leadership Role
26-40Views:342Leadership decision-making is important for the successful functioning of organizations, so it is necessary for leaders to understand the factors that impact their decisions. Decision-making is always the responsibility of the leader, but in a changing world, it becomes an even more crucial factor for success. Making good decisions requires time, experience, and thorough problem-solving skills. In my research, through the analysis of scholarly sources, I have identified several role factors that clearly influence the decision-making process and its implementation. Furthermore, I have developed a self-designed questionnaire to examine the decision-making role in modern organizations. I analyzed the data from 230 respondents using various statistical methods. Based on my findings, conflict management, risk-taking, and a thorough understanding of the problem strongly determine leadership decision-making processes. The ability of leaders to effectively manage conflicts significantly impacts their decisions. Risk-taking is also of key importance, as leaders need to recognize the risks associated with a given situation and make decisions accordingly.
-
Situation Report of European Club Football (2017 – 2019)
61-71Views:414The most professional and profit oriented sector of the sports industry is football. International summary analyzes of the sector show a steady increase in revenue over the last 20 years. Yet the real turning point in terms of the profitability of European club football was in 2017, when the aggregate result of the clubs playing in the top European leagues were realized as a profit. However in recent years, the sector has faced serious competitors. The esport industry draws attention to itself with the growth rate of the base of its’ followers and related revenues. Also the fitness sector outperformed the football sector in 2019. In this article I reviewed european football between 2017 and 2019, in order to explore the characteristics of the football sector, to ascertain its revenue-generating capacity, its change in its revenue structure, and to answer the questions that if this sport will maintain its dominant position in the European sports market. My research method was document analisys of annual reports published by UEFA and Deloitte, which allowed me to examine data from more than 700 clubs in 55 countries. In overall it can be stated that the european football industry is maintaining it’s position, but it should allocate resources to stabilize its follower base instead of fearing the endagerment by other sports.
-
Home 4.0 – Intelligent Houses
53-57Views:313To understand “Home 4.0” you must know about the industrial revolutions, specially about the fourth one, which is often called “Industry 4.0”. The automatization process and the mapping of mechanisms and resources in the cyber-physical space are getting more and more popular in the households. From there comes the term in the title. Analysation of the currently used smart home technology was made and a model that simulates real life events with smart home criteria was created. The model is controlled by a central control unit, the front panel and program of which is also created. Important features such as lighting, heating, cooling and security system, fire protection, controlled consumer electronics, sprinklers and motors came true.
-
Examination of Labor Market Demand in the Case of the Construction Professions
512-519Views:251Tanulmányomban megvizsgálom az építőipari termelés és azon belül is a lakásépítést befolyásoló tényezőket 1921- től napjainkig. Ezen számok tükrében az építőiparban dolgozók számának folyamatos változásait értékelem, illetve hogy a vizsgált körülményekre hogyan tud reagálni a munkaerőpiac. A cikkben célom rámutatni, hogy a különböző hatásokra a szakemberek száma nem tud rugalmasan változni. A nagyobb beruházási években, illetve a jobb kereseti lehetőség miatt kivándorolt szakemberek hiánya komoly gondot okoz. Ennek ellentétes pólusa, amikor a gazdasági válság éveiben a beruházási kedv hiányában munkaerő többlettel rendelkezik az építőipar.
-
Building’s Constructions and Structures. Part I. The Classification of Buildings by Supporting Structures
56-78Views:435In the paper we deal with the structures interpreted among the buildings constructions. In the present, first part we classify the buildings constructions by their functions. Two main groups can be formed. Analysing supporting construction group can be shown that the building can be well classify by supporting constructions. The classification based on vertical supporting constructions like wall and column gives fourelement classification: wall frame, column frame, mixed frame and frame without vertical supporting constructions. This classification is very simple. Take into consideration of the buildings technology of walls and columns there can be given a classification whit more elements. Different subgroups can be interpreted using connections of walls and columns with floor construction in the certain groups.
-
Future Power Plant Portfolio Analysis from the Point of View of Minimum Cost and Emission Optimization
61-77Views:208The article examines the expected composition of the power plant portfolio in Hungary by 2030. The indicators considered are the life-cycle unit costs (LCOE) and the life-cycle specific carbon dioxide emissions (LCA(CO2)) of the power plant types. The minimum of these two indicators, as objective functions, is determined by a linear programming method for the power plant portfolio. The results show that the LCOE minimum for the power plant portfolios in 2030 is worse in absolute terms and better in specific terms than in 2021. In both absolute and specific terms, the LCA(CO2) minimum is more favourable in 2021. These results are met under the thirty and twenty-five percent electricity import scenarios. With twenty percent imports, the absolute values are worse and the specific values are better for both indicators. On the other hand, the results of the calculations for 2030 fall short of the 2030 Agenda of the Institute for a Green Transition. This is due to the delay in commissioning a new nuclear power plant and the transformation of industry with increasing electricity demand. For the portfolios under review, a minimum of thirty percent of domestic generation from renewable sources is met. This contributes significantly to the European Union's ambition for the sector to be net greenhouse gas-free by 2050.
-
The Analysis of the Seasonal Changes of Microbial Communities in the Activated Sludge of Small and Large Wastewater Treatment Plants
321-340Views:203In our research the seasonal changes of the microbial communities in the activated sludge of one large and two small wastewater treatment plants are observed and analysed. During the research, 14 months of data were processed. After the sample analysis and data processing, the research revealed the efficiency of the ecological system, and also showed the seasonal changes of the community structures. The results of the statistical analysis show, that the seasonality is less observable in the case of the larger system. Presumably, the larger bioreactors have more stable microbial composition. In addition, we searched for more connections between the components of the ecological system, the changing in the weather, and also in the efficiency in the process for treating wastewater.
-
Testing Methods of Green Supply Chain, in Particular Supplier’s Selection an Evaluation Tools
240-254Views:556Today, more and more articles have emerged in the field of sustainability and sustainable development. Sustainability plays an important role in supply chain management too. Green Supply Chain Management (GSCM) has emerged as a key approach for enterprises seeking to make their businesses environmentally sustainable. The notion of GSCM implies the insertion of environmental criteria within the decision-making context of the traditional supply chain management. Enterprises are increasingly expected to extend their sustainability efforts beyond their own operations to their suppliers and customers to their sustainability expectations. Literature of green supplier evaluation and selection methods number is large, though the number of environmental factors are relatively limited. Recently in supply chain management decision making, approaches for evaluating green supplier performance have used both qualitative and quantitative environmental data. Given this evolving research area, the purpose of this article is to analyse research conducted in international scientific journals focusing on the selection and evaluation of a green supplier. The purpose of this article will answered two questions: Which selection methods are commonly used? What environmental and other selection criteria for green supplier management are popular?
-
Quality Indexes of Warehouse Services
1-13Views:564There was a wide range and rapid development in the field of warehouse management in the recent decades as a result of strong and spectacular improvement of establishing and operating warehouses, in addition to increasingly complex logistic processes. In my research, I analysed the complex problems of determining the performance expectedfromoperatingthewarehousetechnologicalsystem. Thisdecisioninvolvestheselection of the essential performance indicators suitable for performance measurement and the determination of the expected performance level based on these indicators through the example of an examined enterprise. During my research, I concluded that the logistic performance measurement of warehouse processes is a very difficult process, because all enterprises have to define and use indexes which adapt to the enterprise profile well and reflect the performance to be measured. This decision is of key importance, since the warehouse system and its operation principles have to be adjusted to this expected performance.
-
Examining the employees and sectors of the economy according to the digital competence in the EU memeber states
344-357Views:373In 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.
-
The Role of Health Protective Effect in the Food Purchase of the Population
181-189Views:191In our homecountry just like in other developing countries, civilization diseases can be realized not only as individual costs but also through social security expenditures and from the expenditure side of the national economy. The main risk factors for the spread of civilization diseases include inadequate food consumption, lack of physical activity and genetic conditions. The topic of this research is the role of health food in daily nutrition and in buying food for the population, which addresses current issues and concerns as described above.
-
Connection analysis of an x-zero-type helical gear pair
47-60Views:170We designed a helical gear pair, after we prepared the CAD models of the elements. Using of these models connection analysis will be done in case of the application of different torques. The established stress, strain and deformation values will be analysed on the connection tooth surfaces and the fillet radiuses in case of teeth connection.
-
A numerikus számítások szerepe a műszaki modellekben
76-83Views:276Application of numerical methods and stochastic approach should have a bigger role in the Mathematics programme of the secondary schools. Studying economic and engineering problems leads to better understanding of the significance of mathematical models in practice. In our mini-course we introduce several topics related to mathematical modelling of systems and processes to present the applicability of mathematical calculation methods in the everyday life.
-
Quality Management System Requirements
168-179Views:481The quality management system requirements were changed in 2015. Organisations are granted a threeyear transition period after the revision has been published to migrate their quality management system to the new edition of the standard. The aim of this research is to analyze the differences between ISO 9001:2008 and ISO 9001:2015 requirements, and to identify that part of system elements which are not neccesary to change.
-
Labor market effects of health promotion on human capital
591-602Views:584Today, workplace health promotion is increasingly present, both domestically and internationally. In my research, I used literature analysis to show how workplace health promotion programs, including physical activity, how affect employee earning capacity and productivity. Human capital is a significant factor in productivity. Human capital can be defined, that the human inner, inseparable features and characteristics of a person to which is invested and, as a result, increases the productivity of the individual. Investments can include health spending (health promotion programs), costs of extra-curricular lessons and time to find the ideal job.
I’ve been used secondary data collection during my research. In my research I have reviewed the source of literature on health promotion and physical activity primarily. After reviewing the literature, consequence of the research that investing in health, including investing in physical activity, it also contributes to improving health, as well as increasing life earnings and productivity at work.
-
Trends in the Internet of Things (IoT) and Influence on the Industries’ Progress
176-187Views:302This research aims to investigate the critical role of the Internet of Things in the future of industries’ progress. For this purpose, a survey of 250 top managers across 13 industries has conducted. The objective was to find their view of point about what short and mega trends, in which sector will have the most considerable influence in the five years as well as 30 years ahead. Moreover, various technologies are also identified that will have the most importance in the future according to the majority of the respondents, such as Internet of things, Automation and Artificial Intelligence, and, on the other hand, the segments that capital expenditure is currently being directed towards, such as Energy Efficiency and Personalisation of Services.
-
Teaching the Analysis of Newton’s Cooling Model to Engineering Students
63-68Views:262To apply mathematical methods to physical or other real life problem, we have to formulate the problem in mathematical terms. It means that, we have to construct the mathematical model for the problem. Many physical problems shows the relationships between changing quantities. The rates of change are represented mathematically by derivatives. In this case the mathematical models involve equations relating an unknown function and one or more of its derivatives. These equations are the differential equations. In this article, teaching the analysis of Newton's cooling model to engineering students is presented as one of the applications of separable differential equations.
-
Consumer Perception of Electric Cars in Hungary – Theoretical Considerations and Empirical Results
1-23Views:967Electric cars are becoming increasingly popular in the automotive industry and among consumers; partly as a result of their environmentally friendly characteristics. The aim of the study is to compare the main characteristics of electric and conventional cars in the context of environmental protection. In the first half of the study, we present the life cycle of electric and conventional cars and we compare the overall environmental impact traditional an electric vehicles. We point out that although the operation of an electric car does not pollute the environment locally, the manufacture, charging and disposal of batteries required for operation raises several issues related to environmental pollution. In the second part, we examine the respondents' attitudes towards electric cars based on our own questionnaire research. On the basis of the answers, it can be said that consumers still consider electric cars expensive and are aware that electric cars address some pollution issues to a small extent.
-
Sustainability, sustainable supply chain management
322-328Views:1086With the rapid development of the world economy, the growing scarcity of natural resources and the degradation caused by pollution, environmental protection has become a major concern for countries and regions of the world. Sustainability is a common subject in many parts of the world and the various research areas among policy makers, journalists, scientists, universities and social debate. It is generally accepted, that companies also play an important role in addressing the challenges of sustainable development. In this role, making a key challenge to balance often conflicting pressures caused by sustainable development, that is, the level of corporate economic performance against environmental deterioration and social disruption. Effective integration of sustainability principles into companies requires action beyond the borders of organizations. The issue of sustainability is becoming more and more prominent in corporate governance. One of the most important area of supply chain management is for companies to gain a competitive edge in the market. This has a significant impact on the natural environment, and there is a growing need to integrate environmental thinking in supply chain management and processes, which is why companies are increasingly focusing on sustainable development, taking on more CSR initiatives and achieving a greener supply chain. Sustainable and green supply chain management practices have been developed over the past decades, trying to integrate environmental considerations into organizations by reducing unwanted negative consequences for the environment of production and consumption processes. In this article, I have examined the issues of sustainability and sustainable supply chain management, mainly based on descriptive secondary literature.
-
Technical Issues and Their Effect on the Financial and Time Scheduling of the Building Under Roof and/or Floor Upbuilding
324-343Views:197Building under roof and/or floor upbuilding raises technical issues different as one raise in the case of green investments. Primarily, depending of system of building constructions of the existing building there is a possibility to build under roof, and/or floor upbuilding. In the paper we review those technical issues, what decide, that in the case of given building there is or not possibility to build under roof, and/or floor upbuilding. We examine in general, that in the case of building under roof, and/or floor upbuilding what building process should be considered, and what kind of time and financial scheduling is advisable to prescribe. We will present a case study, that the inadequate processing of technical issues may require time and financial rescheduling.
-
A Campus Fesztivál gazdasági hatásmérése, eredményességének vizsgálata az elmúlt 10 esztendő alapján
17-21Views:177Évszázadok óta a különféle rendezvények, főként a fesztiválok fontos szerepet töltenek be a társadalom életében. Számos kutatás, tanulmány született már korábban, amelyek a magyarországi és külföldi fesztiválokat elemezték gazdasági, társadalmi és kulturális szempontból. A vizsgálatok elkészítésének alapvető problémája, hogy központilag nincsen vagy kevés adat áll rendelkezésre gazdasági hatásvizsgálatok elkészítéséhez. A kutatásom célja a meglévő adatok alapján egy átfogó gazdasági hatásmérés elkészítése a debreceni Campus Fesztiválról.
-
Explore Adult Learning Motivations of Various Training Levels
429-444Views:1390Continuous learning is part of everyday life. It may be formal, non-formal or informal nature. The formal learning that takes place at school, is the basis of expertise. Why someone sitting to school? There can be given many answers to this question. The motivation for learning develops due to both internal and external factors. And even age groups and training as equally different. With regard to adult learning motivation was examining several surveys. The study is a summary of the test results. There was three target group: high school seniors, correspondence master's students and participants accredited training. The surveys set out to discover Why learn the various forms of training. The questions in each test were different but comparable. For participants accredited training habitual motivation is crucial. Their joy and pride of the family is less important to them. , Correspondence master's students were considered the most important things income, learning, and knowledge. Although the perception of other age groups, both the habitual and the actual motivation appears in every group. While high school students based on the results we can say that the more motivation to achieve a goal, such as employment, income acquire. so prominent the habitual motivation. In their case it emphasized that a distinction was made between friendship and relationship network. Namely, the friendships are not identified with the mere knowledge that may be necessary in order to achieve future goals.
-
Employment Practice of Persons with Disabilities and a Reduced Work Capacity in the Open Labour Market
1-13Views:1000Based on the labour market situation of persons with disabilities and a reduced work capacity as an employee group we can claim that it is an employee group struggling with significant disadvantages. Their economic activity is behind thereof the population without disabilities and a reduced work capacity. According to the latest statistical data the employment level of persons with disabilities and a reduced work capacity is only around 18 per cent. The governments in power try to increase the economic activity of the affected employee group with both positive and negative incentive system laying stress on the field of primary open labour market. However, it is all unimaginable without changing the approach of the society and the business sphere, which can succeed through the legal regulation of equal opportunities, equal treatment and the prohibition of discrimination. By means of professional interviews carried out with company directors and HR directors of 3 examined companies operating in the Northern Great Plain region as well as case studies the article aims at exploring the attitude of market participants towards the employee group of persons with disabilities and a reduced work capacity, legal changes of recent years, the extent this group is employed and the obstacles that make their further employment more difficult.
