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CSR Activities of International Ice Hockey Clubs
Views:452Worldwide there is a growing ephasis on corporate social responsibility (CSR) and became increasingly important for sports organisations too. At the same time the international research and study numbers increasing, which examine the practical application of the CSR concept in sport.
The study provides an insight into the importance of CSR activities in foreign hockey clubs, especially in Finnish and Swedish hockey clubs with long-rooted hockey cultures, through expert interviews and their analysis. We get an answer for how they have integrated environmental activities and helping society into their every day live. Good examples from abroad are provided, ont he basis of which this study can help the hungarian sport clubs who want to develop their organisation through CSR activities.
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The Role of Small-Scale Household Power Plants in the Electricity Supply by the Hungarian Settlements
355-372Views:330The utilization of renewable energy sources spread with stormy speed on the world therefore more and more municipalities propose that they satisfy their energy demand from renewable sources. The fossil fuels represent a significant proportion in Hungarian energy balance and the majority of these is import energy. The proportion of renewable energy sources must be increased to decrease the energy dependence and the energy cost of municipalities, to increase the energy security and to consider the aspects of environment.The interest of Hungary is to increase the proportion of renewable energy sources in energy supply. In order to this, the government created the small-scale household power plant (SSHPP) category in the Electricity law. This power plants should be not greater than 50 kW's performance. In this category, electricity can be produced from renewable and fossil sources. Since the government introduced the small, household size power plant category the installed capacity was grown quickly in the last seven years. The general capacity was 0.51 MW altogether at the end of year 2008 but it has already approached 129 MW’s at the end of year 2015. The general capacity was increased by the multiple of the previous year every year between 2008 and 2015 and there will be more a dynamic capacity expansion. Data about the capacity and the produced electricity can be displayed on municipality level, too. The purpose of the investigations is to determine: how can the built capacity of the small, household size power plant category participates in the electricity supply of the Hungarian settlements? So how many percentages of electricity demand can be gratified by this electricity power on the settlements? Based on this a ranking can be made among municipalities which shows the level of sufficiency in production of renewable energy and give a possibility for the power shift. Finally, to what extent can be built upon this power plant category in order to that Hungary can comply its objective value.
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Changes in the Disclosure Obligations of the Notes to the Balance Sheet and Income Statement between 2000 and 2018
270-279Views:456The aim of the study is to present by different types of companies the information content of the supplementary annex. We can say about the economic organizations, that they must to constitute real image in financial statements about the situation of –assets, -finance and income. To appreciate the businesses is necessary the information system, which is integrated company to company. The data of financial statement prepared by accounting act are historical, concern the past. 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. In my treatise, I will highlight a part of the report i.e. the Notes providing text information in addition to the numerical data. Within this, I will present those mandatory disclosure obligations related to the balance sheet and income statement which are indispensable tools of informing the external and internal operators adequately.
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Importance of quality indicators in the healthcare – in case of musculoskeletal rehabilitation –
1-11Views:326Nowadays the term of management is so popular. It has an essential role in the professional life, moreover in the every day life too. Creating and using the quality indicators (one of the qualiy management tools) contribute to the improvement of the operation of the healthcare system and to the development of the quality of healthcare services. The aim of the paper is to define service quality and its dimensions in healthcare and to highlight the role of quality indicators. The research calls attention to the absence of indicators measuring the different aspects of quality directly, the difficulties of measuring service quality and the need of establishment of more specific measures in healthcare. A special area of healthcare, there habilitation of musculo skeletal diseases will be discussed. As a research my approach is to define all the indicators that are already used in this area of the healthcare. This examination is extremely important because one of the most commonailments are the musculo skeletal diseases and their number is just increasing.The paper is mostly descriptiv and follows analitical methods based on the international and Hungarian professional studies, informations. To access databases I was helped by the OSAP (National Statistical Data CollectionProgramme). Besides the importance of quality indicators the research calls for the need for more specific measures. On the other hand, the value of the paper lies in collecting the problems, defaults and improving areas of a specific healthcare field.
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Online self-learning
542-553Views:349In this paper four short sessions are reviewed in the theme of introductory programming. The sessions were performed in four different student groups from the age twelve to seventeen in two different schools. The paper summarizes important input and output properties of the groups, like the preliminary studies of Informatics and the grades in both Informatics and Mathematics – if available – also the results of the learning process during the sessions. The focus is on the skills of programming and self-learning, and the differences of it in respect to the age, the gender and the preliminary studies.
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Analysis of the Causes and Effects of Noise from Rail Transport
116-130Views:386Noise 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.
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How Does Public Debt Change when the Next Crisis Comes - and It Will Come!/the Expected Evolution of Greece's State Debt in the Next Crisis Period/
91-104Views:404It has recently been announced that Greece may withdraw from the Euro-Zone permanent rescue fund's aid program because it has successfully met the conditions imposed on it. Creditors and credit qualifiers also agreed that the Greek economy was on a good growth path. That is why there is a chance that by 2030 the current sovereign gross debt of 182.7 per cent of GDP will fall to 123.3 per cent. The author finds this statement unfoundedly optimistic. He argues that the Greek debt ratio – despite the current optimum economic fundamentals – does not seem to be sustainable. He sees greater probability that in the near future it will again be necessary to release some of the Greek debt. Debt reduction will also mean a new orderly state bankruptcy. The study seeks to highlight how vulnerable and risked the sustainability of current Greek debt financing. Using a macroeconomic model, it shows and justifies how the Greek sovereign debt changes in the case of a crisis that is only half the extent of the previous subprime crisis. If this happens, by 2023, the state debt will rise to more than double the national product, and by 2030 only to the present, otherwise critical, level. It follows that the high risk of financing Greek state debt remains unchanged.
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Issues of Regional Social Innovation
602-616Views:437Social innovation is not determined as a uniform definition, after a literature review can be defined as follows: social innovation is an innovative and new way of improving community well-being [2]. Social innovation can be defined and measured at micro-, mezo- and macro level similar to technical and economic innovation and plays a key role in the competitiveness. Because of imbalances arising from different levels of economic development, catching-up demand of peripheral settlements have appeared. In addition to the so-called technical innovations, the solution of social problems can be achieved by social tools, methods and new organizations. In catching-up process the local, community level construed innovative ideas and the activities of social innovation play a significant role. The expansion of the innovative areas results in different innovation processes and they can be considered as complementary processes. The social and technical innovation are closely interacting. If there is achange in the economic sphere, social change can occur. This study examines the role of local communities in social innovation at regional level and summarizes the clarifying questions of implementation. Social innovation as a new tool is able to answer daily challenges. The innovative solutions of municipalities, which means new collaborations, result sustainable, flexible and open leadership at regional level. This study will examine the role of governments (or their institutions) in the implementation and generating of social innovation, the tasks of regional innovators and social solutions and models of certain municipalities in Hungary and the European Union.
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Risk Financing and Financing Risks In Case of Geothermal Investments
191-201Views:300In an investment process various sizes and types of risk arise. In project financing risk sharing is based on the assumption that the risk is to be borne by who is able to control and influence it. The article examines that project financing as a risk management technique is applicable to the treatment of geothermal investment risks.
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Vezetési stílusok egykor és most
1-16Views:4028The throughputs of Management sciences have always been in the middle of interest for its 105 years long history. Analysing the management styles is a prospering and actual scientific approach of leadership research. In the following, I present the throughputs of the researches which are applying this approach: I introduce both the „classical”management style models and the new ones. As for„classical”models, I introduce the decision-making oriented typologies, the personality oriented typologies and the situational leadership theories. By „new”theories I introduce the feminin and masculin management styles, the transactional and the transformational leadership and the participative management style. In the article I summarize the internal and external factors that influence the management style, and the same time introduce the outcomes of researches studying the topic.
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A Best-worst Scaling Usage in Marketing Research
140-151Views:341Best-worst scaling (BWS) is a method of data collection and / or a theory of how respondents give the first and worst rankings in a list. In my article, I look at what best-worst scaling (BWS) is, what areas it is used to, and what the method itself is. I then turn to the BWS method, within which I examine its element: the BWS object case (case 1), the BWS profile case (case 2), and the BWS multi-profile case (case 3). I will detail the use of BWS in marketing research, and then compare the Likert-scaling method and BWS. I summarize my conclusions at the end of my article.
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Safe, Health Working in Health Care in the Shadow of a Pandemic
85-97Views:390Safe work that does not endanger health is a complex category, the provision of which creates an obligation on the part of the state, the employer and the employee. The task of the state is to determine the basic requirements for work that does not endanger health and safe, as well as the related rights and obligations, and to develop a national policy on occupational safety and health. As a result of the coronavirus epidemic in early 2020, we have faced a whole new form of accidents at work and occupational diseases. In my study, I want to examine the course of the investigation of the infection that takes place during the pandemic in healthcare work, and the possibilities of remuneration for the duration of the illness.
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Can the local government in Hungary be the appropriate local level framework for environmental sustainability?
32-45Views:310During the search for the framework for environmental (respectively social and economic) sustainability, the importance of local action / decision-making has been formulated several times. At the same time, the capability of local government structures is questioned from several aspects. Local governments today are not necessarily a proper legal-administrative framework for sustainable development, for example because the population of a sustainable local community (conceptually) and of a larger settlement (by size) does not coincide. However, the (partly networked) environmental policy system of the municipalities transcends the administrative area of the settlement, where appropriate, a larger area (agglomeration, city areas, etc.), connecting several actors and activities. The paper seeks to clarify this issue in two rather different but interrelating ways. The first approach is geographically rooted and examines the local government system and the spatial structure of the Hungarian state through environmental economics and environmental policy. The second question is about structural links, namely the problems of local governments potential for infrastructure development and the structure of the local economy. The paper concludes that municipal functions - administration, ownership, public service organization - are all concerned with environmental protection. Considering that many of the processes that are relevant to sustainability are taking place in settlements, so serious changes are needed at this level as well. In this context, cooperation between local and central government levels and the active involvement of (local) society can not be dispensed with, but the current mechanisms are hindering progress.
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A Case Study on Human Resource Management Practice of a Sport Organization
410-425Views:1183Human resource with the adequate ability and skills is of decisive importance in all organizations, irrespective of the field of activity in which they operate. It is no different with the life of sports organizations. The human resource management of sports organizations is peculiar which is influenced by, on the one hand, the operating form of an organization, on the other hand, the nature of employment. Those well-known jobs can be also found in the sport organizations which are necessary to operate an organization and carry out the general tasks, at the same time, the amateur or professional athletes turn up as specific human resources. Aim of the study is to explore the specific characteristics of the human resource management of a particular organization, namely Debreceni Egyetem Atlétikai Club Sport Nonprofit Közhasznú Kft. (University of Debrecen Athletic Sport Non-profit Public Benefit Purpose Ltd., hereinafter: DEAC Ltd.), primarily focusing on the traditional HR functions. After reviewing the domestic and international specialized literatures, the practice of the examined sport organization will be described by means of case study, document analysis and managerial interview methods. Based on the results, it can be determined that there is no separate HR manager in case of the examined sport organization, due to its size, but the managing director carries out the tasks as an economic and HR manager in one person. From the aspect of organizational operation, the practice of HR functions is similar to the practice of other SME business organizations, at the same time, the management of athletics as human resources means its specific characteristic where the managements of labour supply, career and talent has other interpretation.
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Compare the Most Frequently Used Models of Risk Management
1-11Views:426The successful risk management is based on the company can recognize and treat the risks well and effectively. Nowadays there are several techniques for risk management. Each technique breaks the risk management steps on its own logic. In this article we compare four different risk management models, accordingly what are the similarities, and what are the differences between the four models.
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The Situation of Digitization in the Hungarian Food Processing Industry
196-209Views:594Thanks to various technologies, such as nanotechnology, the next decades will completely transform the individual production processes and sectors. With the rapid advancement of information technology, the digitalization and automation of industrial processes pose new challenges for food business operators. Hungarian food companies will be able to keep up with their competitors and be the winners for the next decades if they can successfully adopt these technologies. However, this requires a strong focus on digitization, digital strategy, and directing investment, technology change and R&D activities in this direction. Digitization is one of the decisive directions of the future, which is why I felt it essential to study the level of digitization of Hungarian food companies, IT infrastructure and Internet usage, the use, and role of enterprise management systems, decision support and business analysis tools, and business readiness, Industry 4.0 technology change. Based on the 205 evaluable responses to the questionnaire, it can be said that only a tiny proportion of Hungarian food companies have a digital strategy and only a few have digital transformation.
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Construction of Tourism Supply Chains Based on Consumer and Service Provider Responses
Views:422The tour operator wants to satisfy all the needs of those who want to travel at the highest possible level. Experiences related to planning and organizing trips are almost as important as the vacation or excursion itself. My study compares the characteristics of domestic and foreign trips based on the consumers responses. The comparison was done by the following points: time for preparations, the reservation process, getting to the selected destination, the hotel selection, or the duration of the journey. At the same time, the chain is completed with tourism service providers, whose cooperation is key to meet the needs of travellers, all in the common interest of the guest being satisfied when they return home.
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Framework of Industry 4.0 Technologies
213-223Views:1817The increasing competition and globalization have changed the micro- and macro environment of companies worldwide. The number 4.0 marks the fourth industrial revolution, bringing information technology and automation closer together leading to fundamental changes in production methods. It is not only about the penetration of technology but also about the paradigm shift in business processes. Industry 4.0 is becoming a daily reality for domestic companies as well, giving rise to the era of high-level interaction among production resources and different players. Industry 4.0 will transform the structure of production and change global competitiveness giving enterprises new opportunities to create added value. In my study I presented the concept of Industry 4.0, its framework and innovative technologies. I described the intelligent logistics solutions and the most important advantages of Industry 4.0. Essentially, the use of these tools include in addition to the explosive development of industry the digitalisation of the entire economy affecting society as a whole. It is of great importance that small and medium-sized enterprises also respond to new technological opportunities otherwise will significantly lagging behind in the digital transition.
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Challenges for Adaptation of Business Management
274-285Views:253Both the business management and the public sector try to provide employee with providing jobs, which are esteemed by the workforce and where employee has a good feeling. However the public management has a big challenge in this area, because the bussiness sector is more attractive, and competitive pay for emloyees. I tested the bussiness modell and look for their benefits and I saerch for connectivity points. This point will helps into the adaption to the non- bussiness sector.
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Healer Architecture - the Survival of Industrial Buildings
73-78Views:308Protection of industrial buildings can be observed in Western Europe from around the 1970s, technically it was born on the concept of industrial heritage. Industrial archeology was created in Anglo-Saxon areas, which is getting a deal with valued lying areas of the city, related to „rust zones”. [1] The industrial buildings have particular historical value, nevertheless, this day will be very tight space within the scope of protection of monuments. However, often the monument protection does not guarantee the survival because of the lack of investor demand, money and the pursuit of rehabilitation. It’s become a big deal with rehabilitation that the most of us considered the abandoned industrial buildings as ruins.
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Assessment of the Working Ability of Persons with Disabilities and Reduced Work Capacity
36-52Views:901Employment of persons with disabilities and reduced work capacity falls significantly behind that of non-disabled persons both in our country and the European Union. According to research findings, the low employment rate is partly due to discriminatory attitudes towards the group of employees concerned. In the labour market integration, apart from the attitudes of the employers, the approach of the employees working for the institute has also got a significant role, as they are the ones who as colleagues work together with persons with disabilities and reduced work capacity day by day.
The research findings presented in this study focus on the research question whether the 747 employees who participated in the questionnaire survey make a distinction between persons with disabilities and persons with reduced work capacity on the grounds of their ability to work. If so, what kind of differences are noticeable and what factors have a positive impact on their approach? What is characteristic of the employees with higher level of inclusive attitudes?
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Examining the Virtues of Organisational Citizenship Behaviour (OCB) at an SME
41-52Views:391Nowadays, especially in the Eastern region of Hungary, small businesses face an increasing challenge in attracting and retaining a well-qualified workforce that is able to accept and commit to the goals of SMEs. This is due to the promising career prospects offered by foreign-owned large companies locating here. However, if SME employees possess the virtues of organisational citizenship behaviour (OCB), they will develop a stronger commitment to the organisation. The aim of our research was to explore the extent to which the five OCB virtues; sportsmanship, conscientiousness, altruism, politeness and civic virtue are present in a small construction company in Hajdú-Bihar county. Our survey was carried out using a questionnaire method, which was analysed as a function of length of service, education and age. The main findings are that there is a strong correlation between the presence of OCB characteristics and age and length of time spent with the firm.
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The Role of the Geometric Transformations in ihe Formation Process of the Function Concept
324-336Views:319The concept of the function and the different geometrical transformations play important role in the technical sciences. Since geometric transformations are functions, so-called geometric functions, therefore, in this study, we present a possible way of that, how can we apply the animations of the geometrical transformations which are made with GeoGebra in the formation process of the function concept in the primary and secondary school level.
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The Methods of Determination of Settlement’s Electricity Self-Sufficiency
1-15Views:321The Idea of the Energy Change became in available proximity with the technological development. The change from the fossil energy to the renewable energy sources is a question of the territorial extension’s question now, so the change is available on settlement, regional, or global level. This study analyses the method of those settlement systems, which achieved the 100% renewable energy systems. It categorizes the methods which lead to the all renewable energy supply based system and the current study examines the self-sufficiency level of the Hungarian settlements through the international organizations and case studies and applying its own methods.
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Macroeconomic Analysis of Expenditures on Education as Human Capital Investments
520-530Views:309The importance of actions on adaptation to economic change associated with the knowledge-based economy has continuously grown both regional and national level. Individuals' flexibly adjust and the knowledge acquired in all forms of education is very important factors in the evolving knowledge-based economies. We examine the fiscal and private expenditures on education among OECD countries between 2005 and 2013, and we analyse the development of education expenditures with particular attention to Hungary.
