Search
Search Results
-
Algorithmization in Playful Way
105-111Views:264In 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
202-212Views:568The conduct of numerous economic operators is influenced by the globalization accelerated nowadays. In this connection, it can be certainly said that the globalization affects the accounting regulation as well. In our country, the business entities falling within the scope of the aforementioned regulation are subject to Act C of 2000 on Accounting, according to which the prepared reports shall provide the external and internal stakeholders with information ensuring a true and fair overall picture of the business entities’ property, financial and profitability situation as well as future plans. Over the recent years, the reason of changes in the Accounting Act was the harmonisation with other laws thus the main part of the change in year 2016 was the obligatory transposition of the Directive 2013/34/EU into the domestic law system as well as the completion of the previous deficiencies. These changes influence the system of accounting records that has been already established. In my treatise, I will highlight a part of the report i.e. the Notes providing text information in addition to the numerical data. Furthermore, the changes in Act of 2016 on Accounting will be presented with respect to the Notes.
-
Examination of Sports-Related Expenditure by Competitive Sportsmen and Women
126-134Views:340The 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.
-
Evolution, Place and Role of Controlling in a Business Organisation
466-477Views:1507The 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
69-78Views:3381The 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.
