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  • Dimensions of Ethnocentric Emotions in Hungary
    136-147
    Views:
    223

    The concept ot ethnocentrism appeared first in the literature in the early 1900s. Since then, several international and national studies have focused on defining this concept and have aimed at the investigation of its role in terms of national and international product opinion. The consumer’s decision is influenced not only by the different marketing effects (product, price, place, promotion), but also by the cultural, social, personal and psychological characteristics of the costumers. The examination of ethnocentrism – as a socio-psychological concept – is increasingly important in marketing research. This paper focuses on exploring the dimensions of ethnocentric emotions. My aim is to support the assumption that these dimensions have a significant influence on the thinking of the consumer society. As a result of my primary research, I introduce these dimensions and terminate consumer segments. Based on my research it can be stated that the ethnocentric emotions (such as patriotism, national superiority, national consciousness, national discrimination) are determinants of consumer thinking and demonstrate the fact that awareness of ethnocentric emotions can be the basis for marketing strategies to protect national products.

  • The Empirical Examination of Firm Value Drivers Regarding the Global Financial Crisis
    213-222
    Views:
    178

    The article focuses the corporate value creation and the most important value drivers. The first goal of the paper is to classify the most relevant value drivers, and their function of the firms’ value. Further objective of this study is to introduce the effects of the 2007-2008 global financial crisis. This article demonstrates the following. The first part presents the value chain and illustrates the primary and the support activities of the corporates. The second section briefly presents the 2007-2008 financial global economic crisis, introducing its causes, events and financial aspects. The third empirical part of the article analyses the database featuring data from 18 European countries, 10 sectors and 1553 firms in the period between 2004 and 2011. At the end, the fourth part contains conclusions. Based on the related literature reviewed and in the conducted empirical research it can be assessed that 2008 can be seen unambiguously as the year of the financial crisis. In this year, all predictors had a negative effect on the criterion variable, the firm value.

  • Szakemberhiány vizsgálata és feltételezett okai az építőiparban
    1-9
    Views:
    142

    A munkaadók 36 %-a küzd a megfelelő munkaerő megtalálásával világszerte. Magyarország építőipari cégeinek helyzetét bemutatva megállapítható, hogy a megszűnő vállalkozások száma az építőiparban 2013-ra az előző évhez viszonyítva 50% felé emelkedett, amely tendencia 2014-ben tovább folytatódott. A szakmunkások közül sokan nem tudnak elhelyezkedni a hiányszakmának minősített szakmájukban, de sokan közülük nem is akarnak. Tanulmányom célja, hogy megvizsgáljam az építőiparban fennálló szakemberhiányt, illetve feltárjam ennek lehetséges, feltételezett okait.

  • Szervezeti struktúra jellemzői spanyol labdarúgó kluboknál
    1-11
    Views:
    385

    In Hungary the developement of sport sector needs to changes in structural scheme of sport organizations. The question is that, in the different sports areasthe association-based sports model, or the buisness-based sports model can operate effectively. Nowadays, in addition to professional successes in sporting activities, Hungarian sports entities and professional sports enterprises do consider options for the most effective operations possible, and gather good international practices in order to establish such business-based sports models in Hungary that are efficiently operable. The business side of sports is particularly apparent in professional football. On a global scale, this sport clearly demonstrates the process of structural transformation that is directed at the realization of the appropriate form of enterprise and structural setup. This article has been written to describe the Spanish model by example of organizational scheme of Real Madrid and Barcelona FC.

  • Industry 4.0 Concept and Key Elements
    100-111
    Views:
    266

    Growing and constantly changing international competition, increasing market volatility and demand for increasingly customised products (personalised manufacturing), and shorter product life cycles create significant challenges for companies that traditional production systems can no longer meet. Industry 4.0 is a new manufacturing paradigm focused on creating intelligent products and processes. The focus has been placed on achieving fully effective customised production under conditions suitable for mass production. Make-to-order replaces make-to-stock. Despite the growing interest in Industry 4.0, it is still not a consensual concept. There is no clear idea about this new manufacturing paradigm, so I attempt to present the available definitions of Industry 4.0 through the presentation of the scientific literature, declare the concept's technical elements, and present them in detail to get a clearer picture of the concept.

  • The impact of realization of solar power plant installation requests in Mandatory Purchase (KÁT) system on the electricity supply of Hungarian settlements
    54-60
    Views:
    108

    The support system of renewable energy production was changed in Hungary in 2017. The legislator created the Mandatory Purchase (KÁT) system earlier to encourage the electricity production from renewable energy sources and waste. The Renewable Energy Subsidy System (Metár) changed the Mandatory Purchase (KÁT) system from the 1st of January in 2017. It had been known before Metár came into force that the supported period in the Matár would be only 13 years while it was 25 years in the KÁT. Therefore, a real rush started for the KÁT support licenses in 2016 in order to make more beneficial contracts by the investors. At the time, the Hungarian Energy and Public Utility Regulatory Authority (MEKH) released a record amount of licenses (more than 2000 pieces) to build solar power plants under 500 kW performance. This is more than 1000 MW total power. This paper searches the answer how this solar power plants will influence the level of self-sufficiency of the Hungarian settlements in the electricity supply if those are realized. Hereinafter, we will analyze the possible impact of these solar power plants in the settlement electricity self-sufficiency.

  • The Propensity for Mandatory Audit Rotation and its Impact on Earnings Management in Europe
    222-233
    Views:
    274

    The doubt of investors for the accuracy of financial reporting statements and the credibility of external audit functions has becoming more and more severe in the recent years due to a variety of booming accounting scandals related to earnings management occurring around the world. To cope with these serious frauds in the world of financial market, many countries have adopted Mandatory Audit Rotation (MAR) rules. Although the MAR rule has been valid around European Union (EU) members since 2016, the effectiveness of this rule has not been examined in any academic papers yet. As a result, the aim of this study is to investigate the effectiveness and the necessity of the latest MAR rule in the EU by testing the influence of audit rotation activities and audit tenure on earnings management of companies in the STOXX Europe 600 Index. Practical implications of this study will not also prove whether companies in STOXX Europe 600 Index should be required to shorten their audit tenure by rotating their audit engagement more often in order to decline the degree of earnings management, but they will also help to strengthen support for the essentiality of MAR legislations in the EU if the result indicates that longer audit tenure actually leads to more earnings management of STOXX Europe 600 Index companies.

  • Proposition of Enhancing the Significance of Green Infrastructure in the Smart City Concept
    1-22
    Views:
    240

    The aim of the paper is -in accordance with the goals of the research team called „ Sustainable Integrated Settlement And Regional Planning” within the project EFOP-3.6.1-16 – to compile a comprehensive expert material on smart city. In accordance with my personal assignments within the teamwork, I studied first of all how sustainable urban water management issues are managed in the corresponding smart city documents, how the smart city concept which is evidently one possible way of sustainable urban development involves the strategy of sustainable stormwater management along with the elements of green infrastructure which are the inevitable segment thereof. The basis of the study were Hungarian official methodological guides and one university textbook published so far in the topic. Contrarily to the expected results the two notions of smart city and sustainable urban water management are not harmonized despite their common overall goals.  Therefore I make a few suggestions in order to harmonize to some extent the criteria and indicators developed for the two notions - smart city and sustainable urban water management including green infrastructure - promoting sustainable cities. The overall goal is to ensure that green infrastructure is not neglected while smart cities are realized.

  • Geotechnical Risks and its Influence on Investment in the Case of Vacant Locus
    298-312
    Views:
    109

    At a building on vacant locus a significant amount of geotechnical risk can be arisen. In the case of arise of risks the technical content of the investment is amended, the time requirement as well as the cost of the investment is increasing. In the paper a review on the geotechnical risks, on their effects, as well as on the management of risks is given.

  • Security Analysis of a „Location-stamping” Protocol for GPS Coordinates
    1-12
    Views:
    159

    Due to the rapid growth of GNSS based techniques in everyday life a service which can provide certified location information given by GPS coordinates became a worth considering idea. We designed two protocols that can  achieve this goal, these can provide authenticate location and time information for any device which has a GPS receiver. In this article, I would like to prove -with the help of ProVerif software tool-, the latter statement. I investigated the authenticity and data integrity properties of the protocol.

  • Social Innovation for the Welfare of the Community
    480-494
    Views:
    163

    The aim of the study is to highlight the focal points that are potentially activating factors in social innovation efforts in the most disadvantaged areas. The study examines certain social initiatives in the Nyírbátor district, with particular emphasis on the efforts promoting community welfare. The study primarily presents the results of qualitative interviews as part of a doctoral research. The examined cases play an important role in the management of the unfavourable processes in the region, and their adaptation as good practice can support the catching-up process. The study identifies the main groups of aspects that, in addition to structuring the case descriptions, also facilitate comparability of good practice. Documentation based on defined criteria supports the adaptation process, which is critical to the successful implementation of social innovation efforts.

  • Theoretical Overview of Discrete Choice Experiment
    62-73
    Views:
    234

    The purpose of this study is to present a preference evaluation method, the discrete choice experiment. The reader can gain information on the background, application areas (with particular emphasis on health economics), the process and about three models (multinomial logit, random parameter logit, nested logit). Based on the results of literature analysis it can be said that the method is very promising, but in many areas it still needs improvement.

  • Using Mathematical Models in Secondary Grammar Schools
    76-83
    Views:
    62

    On February 11, 2021, I gave a motivational lecture at the Tamás Esze High School in Mátészalka, and I completed a series of test tasks with the students. In this article, I looked for an answer to how students who are about to graduate approach to solving math problems. The main objective was to investigate whether they prefer to solve purely mathematical or application-oriented tasks, and in which one they achieve better results. In this paper, I analyze the results obtained.

  • Challenges of the Quality- and Change Management in the Context of Upcoming Social-Industrial Changes (5.0) – Conclusion of a Survey
    138-150
    Views:
    212

    The upcoming industrial-social revolution, which may be called the 5.0, is emphasizing the coordination of the value-creating work of technology (machine) and man. This approach wishes to move towards sustainability, which deserves a significant role in nowadays through the world empathizing the negative effects of the wolrd. During my research I was looking for the answer that how the extended industry 4.0 and its tone be in Hungary via supply chain of the automotive industry. During my research I was looking for the answer that how the extended industry 4.0 be in Hungary and its tune through supply chain of the automotive industry. I also have examined that which changes are justified regarding management systems in interest of efficiency and emphasizing the human capital by leaders interviewed. As a part of qualitative research in-depth expert interviews were interpreted with help of content analysis based on the methodology of grounded theory. The results demonstrate the need to review and change existing processes in order to ensure that the potential of human capital is not lost and that technological development, even more so, is at the service of human resources in order to achieve its efficiency and effectiveness. Among the possible tools we can find the re-structurizing changes of post tracking processes of the audits in management systems providing quality. Furthermore, the practical implementation of multifactorial statistical process control in the evaluation of processed data, which may be one of the essences of industrial (IoT) data.

  • The role of the nonprofit economic companies in human resource management in Hungary
    145-152
    Views:
    163

    In the changed labor market structure in the context of economic growth in Hungary, the reintegration of displaced and increasingly differentiated groups into the world of work has become an indispensable necessity, with alternative initiatives aimed at long-term profit maximization. Nonprofit economic companies replacing former public benefit companies not only determine the revenues of the whole nonprofit sector in their operations, their work goes beyond this, as most of them are engaged in socially marginalized, disadvantaged, or even disabled people, and can do other work to improve employability and employment. The aim of my study was to process the latest statistical database of the nonprofit sector issued by the KSH in order to determine the role of nonprofit economic companies in employment, by appying secondary analysis.

  • An Economical Mathematics Model
    39-44
    Views:
    90

    In the frame of the project NTP-NFTÖ-17-C-159, one of my main tasks is to present the possible applications of teaching mathematics in high schools and in higher education. Beside this, I would like to illustrate that, in many cases, how useful and, in certain cases, indispensable the use of mathemathical softwares is during the solution of a complex problem.

  • Grants Rating Due to Operative Public Procurement Law and by Applicable Regulations
    129-138
    Views:
    159

    The 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.

  • Justification for the Olympic Reform Package Based on Good Practice
    Views:
    262

    The Olympic Games have always been the pinnacle of sport and achievement. The modern Olympics are held every four years, and the venue is chosen from among the cities that apply. In my research, I wanted to find out the reasons for the decline in the popularity of the Games. To answer this question, I looked at 2 successful Olympics (2000 Sydney, 2012 London) in the hope of identifying success factors that could be adapted to other host countries. I conducted secondary research, reviewed related international and national research, and the available economic data. During the document analysis, I found that the expected costs of organising the Olympic have increased significantly over the last two to three decades, and under-planning is a common feature. As a result of the research, I have found that the most important pillars of successful organisation are a proper organising committee, comprehensive opportunity and risk analysis, accurate planning, sustainability in planning, continuous cost control, private sector support, and the work of volunteers.

  • Liquidation of Public Procurement Due to Operative Regulations
    1-8
    Views:
    130

    The 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.

  • Applied Mathematics exercises in a secondary grammar school lesson
    554-559
    Views:
    169

    In the frame of the project EFOP-3.6.1-16-2016-00022 „Debrecen Venture Catapult Program" on may, 2019, I maked a test and it was completed by a secondary grammar school students in Mátészalka. In this lesson there were many exercises that showcase the different applications of mathematics.

  • Determination of the Differential Equations of a Dynamical System using Dual Description
    41-48
    Views:
    51

    The paper deals with the description of a mathematical model of a mechanical system using the so-called energy-based approach. The model is created using both generalized displacements and generalized momenta. The latter prescription method is less common in practice, due to its complexity. The two ways are presented through the same example mechanical problem, and a control task is also solved with the help of a PID block.

  • An Overview of the Situation of SMEs in Hungary in Catching up to Industry 4.0
    72-80
    Views:
    173

    Since I have been working I have been in contact with small and medium-sized enterprises (SMEs) and large companies in various ways. I have thus been confronted with the disadvantages of the former in terms of the introduction and use of 4IF technologies.  Yet most of them are aware that to remain competitive in the market, they cannot avoid digitising their operational processes to some extent. I have also found that this mainly depends on the characteristics of the organisation; for example, its orientation. Domestic SMEs are therefore currently at a competitive disadvantage in the market. However, there is no information on whether there is a trend towards development and where they themselves should develop. This would help them to develop the right, achievable vision for the future, coupled with a feasible business strategy.

  • Algorithmization in Playful Way
    105-111
    Views:
    97

    In the “Extending the Technical Researcher Capacity, Developing Research Services and Building a Knowledge Square in Engineering Education” sub-program of the EFOP-3.6.1-16-2016-00022 "Debrecen Venture Catapult Program" project a research group on engineering and innovation skills was founded. This team undertook to develop skills development workshops for high school students in connection with mathematics, physics, descriptive geometry and informatics topics. In this paper the "Algorithmization in playful way" workshop will be presented, where we develop the student's algorithmic skills by playing computer games.

  • The Role of Statutory Notes in Informing Market Players
    202-212
    Views:
    360

    The conduct of numerous economic operators is influenced by the globalization accelerated nowadays. In this connection, it can be certainly said that the globalization affects the accounting regulation as well. In our country, the business entities falling within the scope of the aforementioned regulation are subject to Act C of 2000 on Accounting, according to which the prepared reports shall provide the external and internal stakeholders with information ensuring a true and fair overall picture of the business entities’ property, financial and profitability situation as well as future plans. Over the recent years, the reason of changes in the Accounting Act was the harmonisation with other laws thus the main part of the change in year 2016 was the obligatory transposition of the Directive 2013/34/EU into the domestic law system as well as the completion of the previous deficiencies. These changes influence the system of accounting records that has been already established. In my treatise, I will highlight a part of the report i.e. the Notes providing text information in addition to the numerical data. Furthermore, the changes in Act of 2016 on Accounting will be presented with respect to the Notes.

  • Examination of Sports-Related Expenditure by Competitive Sportsmen and Women
    126-134
    Views:
    122

    The economic role of sport has grown worldwide in recent decades, and Hungary is no exception. Sport is one of the most important industries, offering significant economic benefits to the country. Accordingly, the sports economy is attracting increasing attention and playing an increasingly important role in both the international and domestic economy In the study, we looked at how much people spend on sport activity. A questionnaire survey was conducted. In addition to demographic data, we asked about their sporting habits and their willingness to spend on sport. The majority of respondents are competitive athletes, mostly competing in team sports. The results show that respondents who compete in team sports have a much higher expenditure, on a monthly basis, than people who compete in individual sports.

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