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Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
186-194Views:198In the globalized and accelerated world of our time, challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organizational knowledge. Annual accounting statements are an important source of information within business relations among companies. The necessary information can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account) if the notes on the account contains the information that contribute to the more comprehensive interpretation of the other parts of the annual statement. Decision-making based on inadequate knowledge further increases economic risks that are already high. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have information-technology services (Hungarian NACE No. 62) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.
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Survey of the Service Offer of Fitness Clubs for Group Classes in Debrecen
35-48Views:293The economic and social importance of the fitness sector is steadily increasing. The range of services provided by fitness centers is expanding and the popularity of fitness clubs is constantly growing. Fitness workouts are easily accessible for everyone, and there are numerous types of fitness centers which can play an important role in everyday physical activity. There are many factors that can influence the choice of fitness consumers for the gym, also fitness professionals play a key role in this regard. It is essential for fitness clubs in order to remain competitive on the market, to employ fitness instructors with the optimal personality and expertise, but in many cases, there is a lack of verification of qualifications. In our study, we conducted interviews with 20 fitness instructors who work in a fitness center that offers group lessons to consumers. The questionnaire included questions about consumer preferences, fitness facilities, trainers qualifications, and activities. Our study was made among eleven fitness clubs in Debrecen. The number of fitness clubs is constantly changing, with each year closing, opening or rebuilding fitness centers, which vary widely in size and number of services offered. The majority of respondent trainers are women as are the participants women in group lessons. Most of the interviewed trainers have OKJ qualifications, but the results reflect that fitness providers have not checked their qualifications at all before applying them. Fitness professionals play an extremely important role in leisure sports, contributing in maintainance and development of the fitness consumers’s health. Their work has a particular responsibility, as they can influence the physical and mental health of others in both positive and negative ways. Not only to avoid the risk of injuries, but also to prevent long-term health damage, fitness professionals play an important role. Controlling the qualifications also be in the interest of fitness clubs, not only avoiding accidents, but also increasing attendance at group classes by employing reliable, excellent personal trainers.
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3X3 Basketball Tournaments in Debrecen
231-250Views:226Faster attacks, spin speed, increased adrenaline levels, vehement play. This is all about the 3X3 basketball. In Debrecen, the first 3X3 basketball matches were held in 2015, most of them did not even think that the sport would be popular in Hungary as well. Practically, from the start of the first minute, the games were played with great success. Following the successful settlement, the International Basketball Association immediately offered a 3-year contract to Debrecen. The purpose of our research was to examine the 3X3 basketball tournaments in Debrecen, which was analyzed using a questionnaire and an in-depth interview. 69% of the respondents participated in the 2016 and 2017 events, but only 37% attended the 3X3 basketball tournaments that were held for the first time in 2015. It can be stated that this trend is growing and the event is gaining popularity nationwide. Sponsors and sponsors covered every issue of the event so the event was free of charge over the years. 72% of fillers, however, are willing to spend money on a possible entry fee. In terms of revenue growth, the introduction of admission fees is unlikely to reduce interest. Up to 1200 seats have been filled up for the event every year. Therefore, it is not surprising that a lot of people would like to enjoy a higher auditorium with more space. The introduction of 4-point boundaries (3 points) for 3X3 matches would be a great opportunity to try the "little brother" of basketball in the 4-point so that it can be introduced in traditional basketball. Hungary became the pioneer of the sport due to the results of the Hungarian national team and the successful organization of sporting events.
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Survey of population knowledge on the technical characteristics and physiological effects of light pollution in two settlements
155-161Views:170One of the newest environmental challenges in our industrialized world is light pollution. It means that we emit more light than necessary, and this is often done at wavelengths that are both disturbing and even harmful to human health. The Dark Sky Parks, where over a large area there are no artificial light sources that burden the environment. One of these parks is located in BAZ County, near Répáshuta, and is under continuous development. Our study reports on a questionnaire survey conducted in Répáshuta, which is informed about light pollution, and in Cserépváralja settlements close to it, but without direct knowledge of the problem. The population of both villages is around 400. With a direct on-site survey, we asked 21-21 questions to 30-30 person and received answers in all cases, of course, taking full account of the anonymity of the respondents. Recruitment took place in March and April 2019.
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Strategic Role of HR in Hungary and Slovakia, Based on the International Cranet Research (2015-2016)
478-489Views:303Western-European management trends have been spread including modern approaches to human resource management over the past decades in the countries of Central and Eastern Europe. The point of the new HR conception is the strategic partner role, which is underpinned by the appreciation of human resources. There was a rapid change in the management methods of the organizations due to the socio-economic changes in the examined countries. However, in many places the personnel departments were simply renamed, and their HR staff are still concentrating on their traditional activities. These activities are important and should be fulfilled today as well, but to play an influential role in the design and maintenance of organizational competitiveness HR should have a new, strategic attitude. The study examines HR's strategic role based on the empirical international Cranet research in Hungary and in Slovakia.
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Sports Civic Organizations-Conceptualization Issues and Trials
127-135Views:131Lately published statistics of the Hungarian Central Statistical Office reveal such a phenomenon that in some years (between 2011 and 2015), that the number of sport related classic civic organizations has increased in the narrowing non-profit sphere. Inside, the role of sport has been intensified primarily among the sports associations, and not among the foundations. Considering the Central Statistical Office methodology, the questions arises and serves an issue that how can we conceptualize a sport civic organization. Regarding the same topic, we may face diverse databases, and it also seems that different conceptualization approaches exist, we do not have uniform regulation, and current data also raise further questions. Through a “from general to specific approach” we aim to reveal that in what way a civic organization can be considered to be a sports related civic organizations and also try to highlight the consequences of this plural approach.
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Model Calculations on the Use of Mobile and Stationary Units for Wood Pellet Production
1-8Views:325This paper presents the model calculations made for supporting the decision making of different technology alternatives. Base cases were A) use of a mobile pelletizer and B) using pellet factories at fixed locations for the production of a new product, sheep wool pellets. Calculations were made for three alternatives for each base case. The results of the model were used to examine the energy, time and cost criteria of the alternatives. Based on the given preliminaries, results of the model calculations supported the recommendation to choose case B) for further technology management and supply chain management decisions.
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„Return to the Countryside” – a Qualitative Approach of Students’ Opinions About Rural Life
204-216Views:220Nowadays, the research of rural areas’ specific features is one of the most interesting part of sociology. Within these studies the rural areas ability for survival and to retain forms an important basis. A pillar of these, that the youth from rural areas become sufficiently motivated to stay at or to return to their homeland and be able to redound development. We were looking for answers, that how university students, who participated in our current research are thinking about the hungarian countryside, in their opinion what are it’s advantages and disadvantages and it’s possible potentials. In addition, we examined those factors, which are contributing to that respondents who are studying in large cities want to stay there, but at the same time we wanted to explore the opposite factors, those that make tudents to return to the countryside. Last, but not least we investigated a very interesting topic, the relations between the respondents and the rural elite.
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Extreme Sports Consumption Implications from a Re-search
135-145Views:769Nowadays, more and more research focuses on recreational sports consumption, its motivational background, the determination of target group characteristics. Extreme sports are becoming more and more prominent in leisure sports and are increasingly represented in competitive sports. In our research, we are dealing with Extreme Sports Consumption, Questionnaires were collected in the form of a Google Survey, an online questionnaire survey, which was divided into groups of people who focused on individuals with a variety of social media and targeted extreme sport interests. Data was processed using IBM SPSS software, basic statistics and correlation analysis. Our results were also graphically illustrated. After data deletion, we processed 167 questionnaires. The results show that men prefer extreme sports. Our study shows that in Hungary, the most popular recreational extreme sports are cross cycling, rock climbing, mountain bike, paintball and skateboarding. Among young people with higher incomes, there is a significantly higher proportion of extreme sports consumption. Because expensive sport thus assumes higher discrepancies in income and higher spending propensity, which is confirmed by our research. The brand selection of sports equipment for young adults with extreme sports is not characterized by extreme sports-specific brands, but by classic market-leading sports brands (Nike, Adidas).
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The characteristics of civil organisations for sports with special regards to employment
701-711Views:416The aim of our article to compare the characteristics of the civil organisations operating in Hugary and in Romaina with special regards to the employment characteristics of the sport civil associations. We ascertained during our research work that the civil sector of the two investigated countries show several similarities. One of these similarities is the lag from the same sectors operating is Western-European countries. The use of volunteer working is a main characteristic of the employment in the civil sector however the paid work plays an important role too.
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Wearable technology usage among students of the University of Debrecen
33-47Views:131The lack of physical activity and the growing prevalence of a sedentary lifestyle are urgent public health problem worldwide. The problem is also typical of the young population, especially university students, who spend most of the day in a sitting position. Technological development is one of the catalysts for the rise of a sedentary lifestyle, nevertheless, thanks to this, many devices have appeared on the market that can be used to encourage physical activity. The widespread of wearable activity tracker devices – wristwatches, wristbands – among the population shows a constantly increasing trend, with a parallel increase in the amount of data collected about ourselves (step count, calories burned, heart rate). The main goal of the present study derives from the recognition of the gap in this field in the domestic sports science literature therefore our focus is on modern information technology tools in the dimension of physical activity. The aim of this study is to assess the attitudes of the university student population towards activity-tracking devices. We conducted a cross-sectional online quantitative survey (questionnaire) among DE GTK students. 340 people filled out the questionnaire correctly. In addition to descriptive statistics, parametric and non-parametric tests (Pearson's chi-square test, Fisher's exact test, t-test, Mann-Whitney test) were used to examine the relationships. The results of the statistical tests were considered significant if p<0.05. We performed the distribution of the variables using the Kolgomorov-Smirnov test. The majority of respondents (55%) have already tried some kind of wearable device that measures physical activity. Every third student (34%) are currently using their device. Those who have not tried these devices so far indicated the price as the primary deterrent. 32% of the students plan to invest in such a device in the future. 39% of device users use an activity tracker bracelet, while 61% use or used a smartwatch. In terms of sex, we did not find any differences in asset ownership. The primary goal of the students (66.8%) was to track their physical activity. The most frequently used function was tracking the number of steps, indicated by 81% of the respondents, followed by heart rate measurement (67%). Most of them (69%) set some kind of goal regarding their number of steps. According to every third student, they moved more as a result of the device and managed to maintain the increased level of physical activity. 44% of the students claimed that their physical activity did not change despite using the device. Students tend to disagree with the positive statements related to the devices in connection with a healthy lifestyle. Although the present study suggests that wearable devices have an impact on students and they track their measured data, it is questionable whether the devices themselves are enough of an incentive for students to develop a healthier lifestyle.
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Analysis of Abrasion of Hot Metal Powder Spray Coated Layer
342-346Views:181By the application of the tradicional overhead welding and the different powder coating technologies results a new surface with improved abrasion resistance, we can optimize the dimensions of the part or we can rebuild some surface as a kind of repairing technology. By application of this technology we can avoid the replacement of the total expensive parts of the structure. Opposite to the tradicional overhead welding in this case there will be diffusion connection between the raw material and the surface coating, this connection type shows several positive properites. Our goal is to investigate the abrasion resistance of the coating. In this article we would like to introduce our results of the abrasion test by apllication of different powder coatings.
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Industrialization of knowledge in the University of Miskolc
61-73Views:183Life of universities has transformed thanks to “massification”. The costs of education have increased and universities had to manage a higher number of people. The economic management has moved towards business-like operation. The university has been transformed into an entrepreneurial university, while science has become knowledge production. The scientific policy has started to serve the needs of industrial corporations. The article titled (Industrialization of knowledge) introduces the research, developments, and innovations of the University of Miskolc. The university participate in national and international projects and they use the benefits of the research in developments. As the participants of innovations, they help in the introduction of new technical developments and the preparation of new products. Their operational experience is important for everybody.
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Application of Team Coaching Tools for University Education – Case Study
445-456Views:461In 2010 the innovative Finnish higher education system (Tiimiakatemia – Team Academy) was launched at University of Debrecen Faculty of Economics and Business, which was also awarded by OECD and has been run at JAMK University of Applied Sciences in Jyvaskyla since 1993. In this system, we create team entrepreneurs who have to work together in teams. In this research the authors would like to look at how we can use the team coaching tools as a part of this model in our team entrepreneur education system to build high performing teams. Tuckman named five stages of team formation: forming, storming, norming, performing and adjourning. A new team cannot be expected to perform as an excellent team when it first comes together. It takes time forming a team, and they often go through recognizable stages as they change from being a collection of strangers to a united group with common goals. You have to understand it at first, than you can help your team become effective more quickly. Authors of this study work as team coaches in Team Academy Debrecen. In the last 6 years we have worked with several teams and experienced how group dynamics present at the teams and change through the learning process. We have faced with great storming period at different teams and managed to build high performing entrepreneur teams as well. Our experiences are introduced as case studies, after analysing, consequences will be concluded. As in the EFQM model we can find that to survive in the global competitive markets companies need the best teams for the best results.
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Current Challenges in the Regulation of CO2 Emission of Road Vehicles
738-742Views:182Today, as part of the fight against climate change, regulations on greenhouse gas emissions are gaining significantly higher attention. Our work focuses on the European Union legislation on carbon dioxide emissions from road vehicles, with special emphasis on the target values. Current changes in CO2 measurement methods, as important issues of the regulations, are also reviewed within this article.
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Self-developed Controller System –based on Open-Source Applications
97-105Views:94In the University of Debrecen Building Mechatronics Research Centre faced by the application of building automation technology, are tackled by cutting edge research performed at the Research Centre. The embedded device system, the focus of the ongoing project at the Research Centre, is programmable, reconfigurable, and adjustable. The design of an efficient embedded system must meet regulatory requirements, for optimizing building energy efficiency. The system provides solutions for a range of industrial applications, and peaks the interest of building services providers (e.g. SMEs).
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Markmyprofessor: the More the Better?
232-243Views:1201Student evaluation of faculty members is a current topic both internationally and in Hungary, partly due to the massification and partly due to the marketization of higher education. One of the evaluation methods is the internet-based voluntary rating which was started by ratemyprofessors.com in the U.S.A. and whose Hungarian counterpart is markmyprofessor.com. Research studies on the U.S. website – among many other critics – established that reliability of this evaluation method highly depends on the frequency of ratings: if an individual tutor is evaluated by more students, then the standard deviation of the ratings is smaller. The previous conclusion about the U.S. website is tested in our study based on Hungarian data. Our main result is that many of the experiences about markmyprofessor.com echo the previous findings about ratemyprofessors.com. Beside this in the Hungarian sample the higher response rate is associated with lower average ratings.
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Examining Organisational Culture with OCAI among Technical Management BSc Students of the University of Debrecen
1-8Views:323Based on the OCAI model, our study analyses and compares two things (1) the corporate culture of the University of Debrecen Faculty of Engineering as it is perceived by its engineering management students; and (2) the culture they think would be ideal. According to the respondents the existing culture is closer to the clan type and further from the market type compared to the average. Their ideal culture is closer to the clan, adhocracy and further from the market (compared to the average). The perceived current and the ideal culture are significantly different only in the adhocracy type. From the 20 items of the OCAI questionnaire 7 were significantly different from the average in the case of the perceived culture and 13 in the case of the ideal culture. Differences between ideal and present cultures are statistically supported only in the following dimensions: dominant characteristics (clan is currently stronger, adhocracy is weaker), corporate leadership (market is currently stronger), strategic emphasis (hierarchy is currently stronger).
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Analysis of the Supply of Sport Services by Organizational Aspects
465-474Views:270The spread of consumer societies has led to the commercialization, and the emergence of profit-oriented operating frameworks in the fields of sport. The sports enterprises, involved in the operation of competing groups on professional, spectator fields of sport have already been examined from legal, economic, organizational points of view by a number of international and Hungarian researchers. In this article, we attempt to cover and summarize the Hungarian research approaches on this subject. The motive behind our investigation is that we should launch an organizational examination of the Hungarian profit-oriented sports suppliers in the near future. We plan to analyse the property, financial, income, organizational, management and labor management related situation of these sports enterprises. In order to ground the research, the review nature summary of domestic economic, organization science related secondary examinations is essential, which allows the development of the appropriate research methodology and the comparison of our results with the antecedents.
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Study of the University Electronic Games E-sports League and Its E-sports Players
52-61Views:139E-sports are competitive video games coordinated by different leagues and organisations. E-sports players belong to teams or different managements, which are sponsored by various economic companies and establishment. In the beginning, only offline and then online competitions were organised, and nowadays an offline final takes place in sports halls at the end of an online qualification round. The primary objective of the present research is to study the e-athletes participating in the University Electronic Games (UEG) e-sports competition. In addition to the e-sports players, I consider it important to examine the tournament itself, how the players interviewed rate it and what motivated them to participate again. I conducted an online questionnaire survey among the participants of the three seasons of the UEG online tournament organised by the University of Debrecen. UEG is the largest university e-sport tournament in Hungary in terms of its number of participants, which is why it was selected for the study. The participants in the study are motivated to compete in order to achieve success and enjoy competing to win, for them e-sports is a self-fulfilment. They keep up to date with national e-sports news and competitions through social media and the university mailing system. In general, the participants rate the UEG e-sports championship highly. The organisers need to improve the organisation of the tournament and their preparedness to run a tournament of this size. Their strengths are their helpfulness and their accurate and precise information about the tournament.
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Research of Healthy Behavior at Faculty of Economic Sciences' sport sciences' students at the University of Debrecen
165-180Views:461Nowadays the healthy lifestyle is getting more and more attention, thanks to emerging health trends. The review of the literature summarizes the latest results of research on two aspects of healthy behavior. In our primary research, we measured the sporting and dietry habits of sport sciences’ students at University of Debrecen. In the case of sporting habits, we asked the students about the frequency and motivation of sports. In the other hand we asked them about their dietary habits about the frequency and amount of vegetable, fruit and fluid consumption. After the evaluation of survey we can say that the 70% of respondents are satisfied with their physical condition. We can tell about the frequency of vegetable and fruit consumption is that the 15-20% of students eat vegetables and / or fruits daily. However, it can be said about the fluid intake of students that seventysix percent of them are consuming fluid daily.
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Opportunities to the urban air quality of characterization by the cost-effective electrochemical sensors
1-16Views:93The quality of urban is more and more affected by the accelerating urbanization. The efficiency of improving air quality can be increased by providing local information on each pollutant source. The aim of our activity is providing real-time high-spatial reasultion data about air quality of the Hungarian capital city, Budapest. In this paper, results of testing and calibration of different low-cost electrochemical sensors and localization of them are represented. The first selected sensor is suitable for detecting carbon dioxide (CO2), alcohols, benzene (C6H6), nitrogen oxides (NOx) and ammonia (NH3). The RingAir initiative also aims to involve the urban population in active environmental monitoring activities, therefore in the future we are planning to implement a more detailed and continuously updated monitoring system with the participation of a Budapest bicycle courier service and some of the city's population.
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Dynamic Tests on a Series Wound DC Motor. Simulation of the Braking of the Vehicle Driven by the Motor
15-20Views:87In the following we present the role and contribution of vehicle dynamics simulation to vehicle development in the University of Debrecen Faculty of Engineering. We present the input technical parameters which are necessary for the simulation of the series wound DC motor – which drives the vehicle – and also the procedure for their measurement together with the results of dynamic test measurements on the motor. The latest version of our vehicle dynamics simulation program –which is capable of the simulation of braking too – is also presented here.
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Global Inversion of Pressure Dependent Acoustic Velocity Data Based on a New Rock Physical Model
47-55Views:135In this paper with the further development of our previously published single exponential model, the new multiple exponential model describing the pressure dependence of acoustic longitudinal wave velocity is presented. Since with increasing pressure in the rock several relaxation mechanisms at the same time can cause the increasing propagation velocity, the new model can handle two or more physical mechanisms (e.g. the closure of pore volume or microcracks or friction on grain boundaries etc.). The previously applied linearized inversion procedure can trap in a local minimum, so during laboratory measured longitudinal velocity-pressure data processing a global optimization method was used to find the absolute minimum. Using the developed model equation as response equation in a Simulated Annealing algorithm the petrophysical parameters of the model can be determined. Inversion results proved that the calculated data using the new model and algorithm matched more accurate with measured data on a rock sample.
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Application-oriented Mathematics Education at the Faculty of Engineering, University of Debrecen
36-42Views:160At the Department of Basic Technical Studies, Faculty of Engineering, University of Debrecen we have been dealing with the methodological reforming of mathematics education for more than ten years now. The recently published course book “Mathematical Tools in Engineering Applications” is the result of this long term creative work. The book presents the applications of the most important mathematical tools (vectors, matrices, linear functions, complex numbers, differential and integration calculus) in the different fields of engineering, natural sciences and economics. The aim of the authors with the recent publication is the presentation and popularization of the above book together with the educational and methodological trend it represents.
