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  • Examination of Sports-Related Expenditure by Competitive Sportsmen and Women
    126-134
    Views:
    98

    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.

  • Challenges of the Quality- and Change Management in the Context of Upcoming Social-Industrial Changes (5.0) – Conclusion of a Survey
    138-150
    Views:
    188

    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:
    150

    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:
    86

    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:
    147

    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.

  • Price Analysis Practices in the Pig Sector
    1-12
    Views:
    75

    The analysis of sales prices has become a particularly important topic in pig production research, including statistical analysis. With globalisation, we can say that today we are talking about a sector constantly exposed to the effects of the world market. It is also worth pointing out that, compared with other sectors, the impact of external regulation and influence is less pronounced. Thus, the aim of the present research was to identify the journal articles published on the subject of price analysis and, on the basis of these, to establish the correlation with the methodologies often used. It examines the spatial location of price analysis. The results obtained show that the practice of price analysis is mainly carried out in the context of market leading countries, usually on the basis of a cross product chain issue. The research shows the emergence in recent years of increasingly sophisticated methodologies that allow more accurate conclusions to be drawn, while also facilitating planning from a practical point of view.

  • Justification for the Olympic Reform Package Based on Good Practice
    Views:
    245

    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:
    119

    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:
    166

    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.

  •  The Construction History and Photo Scanner Survey of the Minorite Church in Nyírbátor
    53-66
    Views:
    80

    The medieval Minorite church of Nyírbátor  suffered serious damages and became abandoned at the end of the 17th century. In the 18th century, the baroque reconstruction of the church began, and later a second period of Baroque modifications took place. After this, the church remained untouched for a long time. Then, in the 20th century once again renovations were deemed necessary, because of its poor condition at the time. During the 19th and until the end of the 20th century, several restoration works and archaeological excavations took place, which focused on certain aspects of the church. In this article, I would like to present a summary of the notes concerning the construction history of the church and the results and methods of the photo scanner survey I carried out.

  • An Overview of the Situation of SMEs in Hungary in Catching up to Industry 4.0
    72-80
    Views:
    140

    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:
    94

    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:
    331

    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.

  • Future Power Plant Portfolio Analysis from the Point of View of Minimum Cost and Emission Optimization
    1-17
    Views:
    9

    The 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.

  • Evolution, Place and Role of Controlling in a Business Organisation
    466-477
    Views:
    982

    The development of controlling can be traced back to the beginning of 20th century. Thus it has one century of continuous scientific development. Controlling has been applied in fields such as finance, manufactureproduction, and trade sales. In financial accounting different activities have been formed for planning and accounting costs and performance. These activities were integrated by management accounting, which serves the ever growing information needs of the management. In addition to the operational functioning of growing and diversification companies controlling covers even the strategic level. The primary focus of controlling activity at 21st-century businesses is to improve organisational performance. Previously there were differences between the German and Anglo-Saxon trends. According to the German trend controlling is a set of instruments that provides the required information needed for management decision-making and based on it planning, monitoring, and controlling activities could be achieved.  Furthermore, the German trend considers that a particular department is responsible for controlling activities. Conversely, according to the Anglo-Saxon conception controlling is considered as a part of management and managers are responsible for efficient allocation of resources, the so-called „management control”, carrying out planning and controlling tasks at the same time. Some differences can be recognised between the two conceptions about where is controlling placed in companies within the organisational framework. However, it can be stated as a fact, that management and controlling are inseparably linked, and the aim of both fields is to increase the performance of a company.

  • Sport, the Remedy of Stress
    69-78
    Views:
    2435

    The study examines the relationship between mental health, resilience and perceived stress among leisureand competitive athletes. Three questionnaires (Keyes Mental Health Continuous Scale, Detected Stress Questionnaire, and 10-item CD-RISC Questionnaire) were studied, filled out by a total of 436 people, of which 297 were competitive athletes and 139 leisure athletes. The main question of my research was whether there is a difference between these three variables, and how resilience and perceived stress affect three factors of mental health, athletes in leisure and competition. The results show that for all variables the athletes of the competition achieved a better average value than the leisure athletes, and I could show a significant difference in the mean values in the case of the emotional and social well-being variables. Moreover, perceived stress had a greater impact on emotional well-being, while resilience had a positive effect on psychological and social well-being.

  • Analysis of the Causes and Effects of Noise from Rail Transport
    116-130
    Views:
    93

    Noise emissions from rail transport are a major concern, as they affect both the environment and people's health and quality of life. Among the many sources of noise emissions, rail vehicles and infrastructure are a major factor. With regard to rail noise emissions, it can be concluded that noise effects are influenced by a number of factors. These factors include train speed, track condition, traction technology and the noise abatement methods used. The negative effects of noise exposure include sleep disturbance, stress and mental health deterioration. It also affects the quality of life of people in urban areas and property prices. It should be emphasised that reducing noise emissions from rail transport is key to creating a healthier and more sustainable urban environment. To achieve this, it is important to use modern noise abatement technologies, improve infrastructure and implement noise abatement actions effectively. Transport authorities and railway companies should work together to achieve a more noise-free rail transport, to improve people's quality of life and to protect the environment.

  • Environmental Index and Environmental City Resilience Index calculation for Four Settlements in Szabolcs-Szatmár-Bereg County and Four in Győr-Moson-Sopron County
    17-29
    Views:
    116

    Globalization and urbanization pose a number of challenges for different settlements. Stakeholders seek to cure global problems through sustainable projects. Since the Brundtland Commission's definition of sustainable development in 1987, the approach to sustainability has permeated all dimensions of the economy, including the environmental dimension. In Hungary, IBM conducted a study (Lados - Horváthné Barsi, 2011), in which the search for green, sustainable solutions defined in the definition of a livable city plays a key role. The characteristics of sustainable cities, that they are resilient to disasters, return to equilibrium after a shock has occurred (Seeliger, Turok, 2013). Resilience can also be mentioned as one of the pillars of sustainability. In a UN-Habitat statement, resilience refers to the ability of any urban system to withstand and recover from multiple shocks and to maintain the continuity of its services (OECD, 2018). In my study, I would like to present the results of the environmental index and the Environmental Urban Resilience Index (EURI) of the four largest cities selected on the basis of the population in the easternmost and westernmost counties of the country.

  • The Global Electric Car Industry and the Related Indirect Emission
    Views:
    525

    Our planet tries to create a more environmental friendly transport. Related to the car purchases we can determine the consumers’ attitudes have changed in the last years and we can say that the electric cars have become one of the most significant participants in the industry. In one of his investigations Christopher Buchal realised electric cars can burden the environment with more than 11-28% than the avarage engine cars. It is possible if we make difference between direct and indirect emission, because the direct emission of the electric cars is zero, but the indirect emission can be really high related to the power generation. My goal is giving a real picture about the electric car industry and presenting my suggestions for the future.

  • New Research methods of Sales-Marketing Interfaces
    160-183
    Views:
    345
    The energy invested in research in this topic is justified by the fact that the lack of optimal integration between SM (sales-marketing) can negatively affect overall corporate efficiency. The aim of this article is to present possible research methods that can reveal the impact of selected indicators, such as information exchange, coordination, vision and communication, conflicts, on the operation of the SM interface, according to Hungarian and foreign employees of international companies, and how they affect sales and marketing collaboration between pharmaceutical companies (PMC) and non-pharmaceutical companies (NPMC). It also attempts to demonstrate how the Partial Least Square (PLS) path modeling technique can provide valuable information on the consequences of management activity, and how the methods provided by Voyant Tools provide further research through quantitative analysis of qualitative data on the marketing sales interface (SMI), they can open up opportunities. The PLS-PM modeling technique was used to explore the relationships between the selected factors and possible hidden variables. These results clearly demonstrate that there are factors that influence SM collaboration that operate differently in PMCs and NPMCs, and that nationality differences can have a significant impact on how employees evaluate factors that affect SM collaboration. Of the methods we selected by Voyant Tools, the t-SNE (t-Distributed Stochastic Neighbour Embedding) tool proved to be the most sophisticated analysis, allowing the deepest analyzes by exploring relationships between groups of terms.
  • Globális kihívások a mezőgazdaságban
    195-205
    Views:
    248

    Jelentős globális kihívásokkal kell szembenézni napjainkban a mezőgazdaság tekintetében. A természeti erőforrásokkal megfelelően kell gazdálkodni, hogy idő előtti kimerülésüket elkerüljük (erőforrás gazdálkodás). Az embernek szüksége van a természeti erőforrásokra, –fémre, ásványi anyagra, fára, termőföldre, élelmiszerre, levegőre és vízre –nem túlozva ezek az élet nélkülözhetetlen feltételei. A probléma, hogy az emberiség nagyobb mértékben éli fel ezeket az erőforrásokat, mint ahogyan az természetes módján újratermelődne. A biológiai diverzitás és az ökoszisztéma megőrzéséhez és fenntartásához a növény- és állatfajok védelme elkerülhetetlen. Ha elpusztítjuk környezetünket, akkor a jövő helyzete, az emberiség léte kerül veszélybe. Egyes előrejelzések szerint 2050-ben a mai erőforrás kitermelés ötszörösét fogjuk elérni. Egyes ökoszisztémák 60%-ára igaz, hogy az erőforrásait már jelenleg is túlzott mértékben használjuk ki, gondoljunk csak a halállományra vagy a mértéktelen esőerdei fakitermelésre, ami köztudottan baljós feltevéseket vetít előre a levegőszennyezésre nézve. 2050-re az emberiség 30%-os növekedését prognosztizálják a kutatók, ami 9 milliárd embert jelent. A népesség több mint 70%- a fog városban lakni, ami újabb területeket fog elvonni a természetes élőhelyekből. A világnépesség növekedésével az étrendben is jelentős változás fog bekövetkezni, elsősorban a magas hozzáadott-értékű élelmiszerek irányába tolódik el a fogyasztási szerkezet. Ez a növekedés azt eredményezi, hogy az állattenyésztés takarmányigénye nő, ami földhasználatban indukál változást. Az előttünk álló út egyértelmű és világos, sokkal hatékonyabban kell gazdálkodnunk a természeti erőforrásainkkal. Továbbá ezeket úgy kell kitermelnünk/előállítanunk, hogy a környezetet tovább ne romboljuk, a jelenlegi állapotát ne rontsuk. A globálisan követendő cél az lenne, hogy mind kevesebb erőforrás felhasználásával több értéket állítsunk elő. Már a nyersanyagok kitermelésétől kezdve óvni kell a környezetet, és ezt folytatni az előállított termékek felhasználásán keresztül egészen addig, amíg esetlegesen hulladék nem keletkezik belőle. Itt kerül előtérbe a folyamatos terméktervezés és – fejlesztés, valamint a pazarló eljárások visszaszorítása az anyagtakarékosság visszaszorításával. A jelenlegi gazdaságnak törekednie kell a fenntartható jövő elérésére.

  • The Comparative Analysis of the Microbial Communities of Activated Sludge
    87-101
    Views:
    149

    The composition of the microbial communities in the activated sludge was thought mostly chaotic and unpredictable, but due to the new studies and breakthroughs in the past decades, now it is known that specific, accidental and non-accidental factors are responsible for the structure of the microbial community. The aim of the study is to compare the microbial communities of activated sludge of one large and two small wastewater treatment plants. During our research 14 months of data were processed. After the sample analysis and data processing, the diversity and seasonal changes of the community structures revealed. The results of the statistical analysis show that the larger system has more diverse community structure.

  • Opinions of Higher Education Students about Internships and Working while Studying
    286-297
    Views:
    345

    The importance of working while studying in higher education has a globally growing tendency, and Hungary is not an exception. The demand for the opportunities of student employment has been recognized not only by the students but also by the policy makers of higher education, leading to the introduction of solutions like the obligatory internship semesters or the dual training programs. The current study contributes to the better understanding of this field through the analysis of a database from a questionnaire survey conducted among bachelor students from seven majors of the University of Debrecen during the Fall semester in 2015 (N = 589). The main findings suggest that the students mostly consider the internships as an investment into their future career while the short term compensation and the personal interests have a lower importance for them. About 75% of the students would be willing to work not more than 20 hours a week, and most of them would look for ‘official’ studentwork. For working, they would sacrifice the time connected to the following activity-areas (relative to the other activities in the list, and in descending order): time for leisure (this is the most likely to be sacrificed), for sport, for friends, for family, and for learning (this is the less likely to be traded in for working hours). Willingness to work (measured in daily working hours) seems to be connected to the following factors: major, year of study, how important the activity areas are considered compared to working (learning, family, friends, sports, leisure), and the importance of finding a personally interesting internship.

  • Examination of an Office Building's Energy-Producing Opportunities Using the Temperature Frequency Curve
    63-67
    Views:
    83

    In our study we would like to choose the energy generating system for a business center in Mátészalka. The
    system will cover the heating energy demand of shops and offices of the building. The heat demand of the building
    was calculated by a computer program. The energy demand was calculated with help of the Temperature
    Frequency Graph. In our study we choose bolilers and heat-pumps. We compared their operating costs.

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