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  • Applied Mathematics exercises in a secondary grammar school lesson
    554-559
    Views:
    251

    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.

  • Justification for the Olympic Reform Package Based on Good Practice
    Views:
    465

    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.

  • The Role of Statutory Notes in Informing Market Players
    202-212
    Views:
    469

    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.

  • Analysis of the Causes and Effects of Noise from Rail Transport
    116-130
    Views:
    290

    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.

  • An Overview of the Situation of SMEs in Hungary in Catching up to Industry 4.0
    72-80
    Views:
    342

    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:
    185

    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.

  • Evolution, Place and Role of Controlling in a Business Organisation
    466-477
    Views:
    1331

    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:
    3117

    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.

  • The Comparative Analysis of the Microbial Communities of Activated Sludge
    87-101
    Views:
    238

    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:
    537

    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:
    163

    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.

  • Topics in the Research of E-book Usage and the Applicable Findings of it for Product Development
    453-479
    Views:
    302

    This article aims to review the recent academic researches on print and e-book usage experience and preferences. Their findings will be compared to the results of a primary research previously conducted by the author. Using these data the article presents the Five Product Level of e-books and e-readers. Reviewing the Hungarian and International e-book / print sales figures and publishing trends, the article shows ways for further research for a better e-book product understanding and highlights a few promising ways for future product development in e-books and e-readers.

  • The Possible Job Creation and Job Destructive Effects of Technological Development
    53-61
    Views:
    458

    Throughout history, technological change has often provided the basis for employee anxiety. Between 1811 and 1816, a group of workers in England who called themselves "Luddists" destroyed machines, because they thought it would endanger their workplace. 19th-century thinkers and economists such as Karl Marx and David Ricardo predicted that mechanizing the economy would ultimately worsen workers' conditions, depriving them of a decent wage. Over the last century, John M. Keynes (1930s) and Wassily Leontief (1950s) have expressed their fears that more and more workers will be replaced by machine solutions that will lead to unemployment. In recent years, Brynjolfsson and McAfee (2014) have argued that existing technologies reduce the demand for labor and put some of the human workforce at a permanent disadvantage. However, there are a number of compensation mechanisms that can offset the initial displacement effects of automation and process innovation in general (Vivarelli, 2015). First of all, while workers are being replaced in industries that introduce new machine technology, additional workers in new industries are needed. Second, automation (and process innovation in general) reduces average costs. Acemoglu and Restrepo (2017) found that this results, on the one hand, in the effect of price productivity (“priceproductivity”) (as production costs decrease, the industry can expand and increase labor demand); and, on the other hand, it leads to economies of scale in production (the reduction in costs due to automation leads to an increase in total output and increases the demand for labor in all industries). Similarly, Vivarelli (2015) argues that lower average costs can result in lower prices (if the industry's market structure is perfectly competitive), stimulate product demand, or result in extra profits (if the industry's structure is not perfectly competitive). If these extra profits are reinvested in the company, this investment can create new jobs. The presentation intends to present these counterbalancing cases and to provide real examples based on the literature.

  • 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:
    252

    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:
    744

    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:
    511
    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:
    377

    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.

  • Examination of Organizational Culture Among Middle-Managers and Shift Leaders in a Hungarian Company
    531-538
    Views:
    191

    Tanulmányomban egy magyarországi vállalat közép- és műszakvezetői körében elvégzett szervezeti kultúra vizsgálat eredményeit mutatom be. Vizsgálatom alapját egy előzetesen elindított szervezeti kultúra- és filozófiaváltás jelenti, amely konfliktusokat eredményezett a közép- és műszakvezetők között, amely meggátolja a kultúraváltás tovább haladását. Vizsgálatom célja, hogy elemezzem ennek a konfliktusnak a legfőbb forrásait, illetve hogy melyek azok a pontok, ahol elsőként szükséges beavatkozni ahhoz, hogy a szervezeti kultúraváltás tovább folytatódhasson.

  • Examining the Virtues of Organisational Citizenship Behaviour (OCB) at an SME
    41-52
    Views:
    334

    Nowadays, 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.

  • Analysis of labor consumption in Hungary in the last 5 years
    127-137
    Views:
    262

    The main idea of ​​my research was the statement of the President of the Hungarian Fruit and Vegetable Interprofessional Organization and Product Council (Ferenc Apáti), according to which the main obstacle to the future development of horticulture and the development plans of horticultural enterprises is capital shortfall factors). The employment of seasonal workers in the production of grapes and fruit and in horticultural farms is of the greatest importance. As a result, in my research, I examined the use of labor by those working in agriculture over the past 5 years. I reviewed how the coronavirus has affected the time spent by seasonal workers at work in the recent past. Since there are a lot of work phases in agriculture where there is a temporary use of labor, I considered it important to get around this topic better. As seasonal agricultural workers are often able to reach their agricultural jobs through travel and border crossings, government regulations (travel restrictions, border closures) have made it more difficult for these people to access jobs.

  • Design and Implementation of BHN Testing Equipment To Measure Remaining Stress Of Wheelset Parts (Tie Rod and Stabilizer Bar)
    337-341
    Views:
    283

    Nowadays in the automotive industry both production and service, requires accurate lifetime calculations. Today we have big amount of theoretical background and nowadays the importancy of technical and industrial databases become more and more important. By materials scientific and fracture mechanics aspects are well covered, but the remaining stresses which are present in every step of production, we can not clearly identify the origin of them. There are different paralell methods to mesure them, but the application of different methods are depending on the engineers, and their expreiences at the company. This part of the analysis is not standardised yet, so there are differences even in the same company. 

  • Application of Mathematics in Physics and Chemistry in Secondary School
    33-38
    Views:
    194

    In the frame of the project EFOP-3.6.1-16-2016-00022 „Debrecen Venture Catapult Program" a material was elaborated in which I summarize the most important applications of high school mathematics in physics and chemistry. It is important for the students to see that teaching mathematics is not self-serving but it can be applied in many problems in different natural sciences.

  • Operation of the Mediacentrum Debrecen
    77-91
    Views:
    261

    The media market has been significantly rearranged over the last two decades. The local media of bigger cities worked for a long time in the background of local television. In addition to county print newspapers, television was the main source of information. Changes in media consumption habits, technical development have brought new market demands and new forms of appearance. Most of the local televisions, such as the Debrecen Television, were forced into operational and organizational change. With the expansion of the media portfolio, it has reached the dominant media of the region, covering the entire market segment, where content creation and providing the background of content delivery are at the highest level.

  • Importance of quality indicators in the healthcare – in case of musculoskeletal rehabilitation –
    1-11
    Views:
    246

    Nowadays 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.