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The Special Aspects of Leasing as Long-Term Asset Financing Method in Hungary
115-128Views:631Leasing has become widespread in the world in the 1970s, while in Hungary the first leasing firms appeared in the 1990s. The authors in this article introduce the most prevailing and most often used forms of leasing and their main characteristics in Hungary. Based on the statistical data of the 2008-2015 period the authors analyse the performance of investments, the volume of trade in the total leasing market and the course of the amount of capital assets and new capital investments on the level of the national economy. The conclusion of the current article is that the changes of the investment’s performance in the national economy and the EU development funds influence greatly the course of the Hungarian leasing market.
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Economic Analysis of Thermal Insulation Systems
1-5Views:101One of today's most important problem of inadequate energy management. In Hungary, most of the buildings considered to be outdated in the building materials used and taking into account the construction technology. A significant part of the heat energy used for heating purposes before leaving the environment through the building envelope elements used in time. In our study we investigate whether an average house how much energy you can save the facade walls with insulation.
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Examination and Comparison of Leadership Style of Two Multinational Company
1-9Views:1633A vezetés a 21. században az élessé vált gazdasági válságban való versenyképesség megtartásában és megőrzésében kulcsfontosságú szerepet játszik. Ehhez hozzájárul az a tény is, hogy a vezetés nem csak alakítója, hanem része is annak a viszonynak, hogy a vevői szükségletek és a szervezet követelményei úgy kerüljenek összhangba, hogy mind a két fél elérje a céljait. Egy vezető feladata, hogy összekapcsolja az egyéni és a szervezeti célokat, elérve ezáltal a legjobb szervezeti teljesítményt és a legnagyobb munkavállalói elégedettséget. Ehhez viszont szükséges felismernie azt, hogy a vállalati kultúra és az egyes munkavállalók milyen vezetési stílus alkalmazását követelik meg. Kutatásunk célja, hogy két multinacionális vállalat esetében egy vezetési stílust mérő kérdőív segítségével feltárjuk a sikeres vezetés ismérveit és összehasonlítsuk a kapott eredményeket.
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Simulation of BLDC Motor Drive Systems for Electric Vehicles Using Matlab Simulink
48-52Views:256The defining scientific developments of our time would not have been possible without the use of simulations. The aim of the research is to create a simulation of a BLDC motor. When creating a simulation, great emphasis must be placed on defining the purpose of the simulation. This basically determines the structure and complexity of the model. The model discussed here was created so that an optimization task could be defined more precisely by inserting it as a sub-model into a vehicle dynamics model. Scalability was another aspect, that is, to be able to increase the accuracy of the model with measured data in the future, as well as to be able to validate it. During the research, a BLDC motor efficiency map generation program was created, as well as an environment for testing the generated data. The created system gives researchers the opportunity to use a shape-correct efficiency model when simulating a BLDC motor even without measured data. This makes it possible to discover real relationships between model parameters when performing optimization.
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Examination of road sections in Debrecen by noise mapping
287-295Views:90During the research, noise level calculations were performed for 13 numbered roads in and around Debrecen and a noise map analysis was conducted on the roads’ environment. The first examined year was 1995, the last was 2017. In the time interval, annual status was determined based on average daily traffic data. In addition to the road noise values calculated for each section, a noise map was prepared for each survey year. For the evaluation of the results a difference map of the highlighted periods was prepared. Typically, noise level increase from road sources was identified between 1995 and 2017 in a significant part of the studied area (southern and eastern parts of Debrecen and around the newly built roads). Stagnant noise level was diagnosed near the downtown of Debrecen and around the main road No. 4, furthermore in some places noise reduction was caused by the development of the road network (between Debrecen-Józsa and Hajdúböszörmény, between Debrecen and Látókép around road No, 33, and along roads No. 4808 and No. 4814) .
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Company Valuation of an Entity Operating in International Accounting Environment
320-331Views:598Company and asset valuation plays a major role nowadays. Determining the company’s value is a key factor for management in appropriate decision making, and it is a necessary step for individuals who wish to invest and for investors. There are numerous models which utilize different methods for company valuation. In our study we based our valuation on the McKinsey model for a company in an international accounting environment. In the study we present the main attributes of the McKinley model, its structure, which includes the main steps of valuation. We put a special emphasis on the calculation of free cash flow, future balance sheets and profit and loss accounts anticipation as well as future turnover, which highly influences the changes of data in the future reports thus in the company value. The McKinsey model is a discounted cash flow model, in which the company value and the consequent future cash flow can be determined as present value.
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Determination of the Accumulation of the Heavy Metal Content of the Sediment of River Danube by Plants
163-170Views:125In these days, the surface waters and their floodplains and oxbow lakes are operating as ecological corridors, although their touristic role is not negligible. The monitoring and saving of these wetlands need for sustain these areas for the future generations. The environmental parameters of floodplains and oxbow lakes is revealed with the analyses of the quality of the water and sediment. The main sampling place of our research is a sediment dump was created by excavation from the Open Beach of Dunaújváros in 2009. In 2010 the whole sediment dump was planted with trees, and many kinds of weeds were also grown here. The main aim of this research is to analyse the heavy metal content of the sediment dump in Dunaújváros. Furthermore, the heavy metal content of the parella (Rumex obtusifolius L.), perennial rye-grass (Lolium perenne) and riparian sedges (Carex riparia) which are growing on the sediment dump were also analysed. The distribution and the accumulation of the heavy metals inside this plant can be also determined with these measurements.
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Parametric Programming Applied to the Optimal Production Structure in Determining
375-389Views:138The agricultural planning often the question arises, how the different input (fertilizer, feed, irrigation, etc) from what to use on a production (land, animals) unit basis, and to what intensity. The input transformational efficiency experiments by setting analysis and evaluation. For example examined the nutrient replenishers fertilization experiments, the effect of nutritional values of the feed on the body weight gain, milk production in animal experiments. The input input efficiency to the external environment (weather, soil conditions, unexpected events), the technology used and the biological factors both influence. The farmer must be chosen in each sector, taking into account the magnitude of these inputs and environmental requirements. The economic optimum is usually trying to approach the sectoral level, which serves as the basis for future planning data. The mathematical programming models using relatively simply and quickly determine the optimal production structure. The models provide the specific resource requirements for, and the limitations of the objective function coefficients are calculated on the basis of sectoral. This becomes a deterministic model, and we can get the appropriate sectoral analyzes outstanding results of production structures. Therefore the relationships within sectors directly incorporate mathematical programming model and corporate interests placed above the interests of the industry to determine the intensity of the sectoral inputs. in their article a fertiliser application example, we present the production structure and the plant production sector fertiliser input of a time optimization, in which the fertilizer for specified sectoral relationships appear in the model objective function.
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Analysis of Smart Photovolatic Systems
67-75Views:107Nowadays more attention should be paid to the electric power generation wi th renewables. The photovoltaic systems have several benefits. But this systems power output could drastically drop by numerous external phenome. To avoid these, we introduce the so called “TIGO” power opti mizing system features and the monitoring of the deployed system on an existing building. We examine the produced energy for a given time period.
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Examination of preferences for pork meat and pork meat products among university students
131-141Views:185The purpose of this study was to examine the preferences for pork meat and pork meat products. The used sample (N=324) for the analysis came from the students of the University of Debrecen Faculty of Economics and Business. The survey was conducted by the form of online questionnaire. The results from data analyzes were based on descriptive statistics, cross-table and correlation analysis, Mann-Whitney and Kruskal-Wallis tests. Based on the results we can concluded that majority of consumers in the sample would be willing to pay more for hungarian and healthier products with less than 50%. Furthermore we can say that have a significant difference between men and women according all factors which used in analysis; have a significant difference between people with secondary and higher education according to perception of manufacturer/brand; have a significant difference between income level groups according to price and healthy eating.
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The Use of Additive Manufacturing for Wind Tunnel Simulations
62-71Views:154The current economical situation requires aircraft operators to start organizing their activity in the direction of carbon neutrality using innovative solutions.
The goal of present study is to desing a brand new wingtip device using 3D printing which helps reducing aerodynamical drag, leading to fuel efficiency and less carbon emission with its innovative shape.
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The Economic and Social Effects of the COVID-19 Epidemic in the European Union over the Past Year, Especially in Hungary
67-79Views:2043The apparence of the COVID-19 pandemic at the beginning of 2020 affected all countries in the world, entailing major changes in everyday life. In our study – in a one year perspective – we summerize the socio-economic effects of the COVID-19 pandemic on various economic sectors and their consequences for the European Union and Hungary. As a result of the pandemic restrictions the role of some sectors were decreasing considerably, while on the other hand the other sectors emerged and underwent a significant improvement. The growing trend of working from home, as well as the decline of the tourism, the catering service and the entertainment industry has led to a change in the behavior of the population. . Changes during the pandemic period led to an increase in wealth inequalities.Changes during the pandemic period led to anincreas in economic inequality. The transformation of consumers’ values and income situation is having an huge impact on all sectors of the national economy. When reflecting upon the current situation, the following questions arise: When will the declining businesses be able to recover? Will they be able to achieve their pre-pandemic profit level, and if yes, how long will it take them?
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VET 4.0 and Vocational Teacher Training
12-23Views:168Vocational Teacher Training is a small but important element of the regional industrial development. Nowadays the state-of-the-art industrial organisations and processes generate new jobs and positions, and additionally, need new competences. To be able to establish the successful carrier of young professionals these requirements have to be taken into consideration. Teacher Training Programmes of Universities provide new generations of Teachers of Engineering and their approach will determine the nature of the teaching process at VET (Vocational Education and Training) schools. Universities have to adapt to the current requirements of the industry and have to support VET with updated curriculums and training methods.
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Security and Risk management of Intelligent Integrated Institutes
74-84Views:100The intelligent households are getting more and more popular beside the intelligent technologies. With all the advantages that this can provide, it brings the security risk of the information technology as well. We must deal with those dangers. We have to determine the risks so that we can make proper precautions. This article gives an effective guideline to achieve safety.
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Parallel Data Acquisition and Processing with Paspberry Pi Clusters
40-45Views:138Computer network was built from Raspberry Pis, what can solve research task in the filed of building mechatronics. According to the results, it can state the cluster built from Raspberry Pis, can process indoor sensor data effectively
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Artificial Intelligence in Human Resources Information Systems: Investigating its Trust and Adoption Determinants
749-765Views:3616With the rapidly emerging trend of employing Artificial Intelligence technologies within modern economics. This study is an attempt to fill the research gap associated with the factors that have influence with the adoption of artificial intelligence in human resources information systems on HR-leaders intention to use it. It empirically investigates the influences that trust, technological readiness, facilitating condition and performance expectancy on HR-professional’s behavioral intention to use AI in HRM. Besides, examine the moderating effect of age and experience on the proposed associations. Data were collected from by online questionnaire from 185 HR managers. A structural framework was introduced to test the relationship between study latent variables. Result exhibited that trust and performance expectancy has a significant influence on HR-professionals behavioral intention to use AI-HRIS. Trust and technological readiness showed a significant influence on HR-professionals performance expectancy of using AI-HRIS. While facilitating condition, organizational size and technological readiness did not show a significant influence on HR-professionals behavioral intention toward using AI-HRIS. Lastly, Age and Experience did not have a moderating effect on trust and performance expectancy association with the behavioral intention toward using AI-HRIS. The findings of this study contribute to the theory development of information technology diffusion in HRM.
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Level of Digital Competences and the Examination the Relationship Between Unemployment and in Job-Trainings in the European Union
197-209Views:261In this study we examined the digital competences by the EU Member States between 2015 and 2017 based on data of OECD and EuroStat. We wanted to know, are there any relationship between the unemployment and the level of digital competences. We realised that, in these countries where the percentage of individuals with basic digital skills is higher, there the harmonized unemployment rate is lower, than in those states where the individuals have above-average digital skills. In the case of lower educated states (where the citizens do not have a general digital knowledge), the unemployment rate is higher. We researched the openness of companies towards individuals with different levels of digital knowledge. In these countries, where the more educated people live there provide the comapnies more chance to take part further trainings, than in the less educated countires. We found a moderately strong negative correlation between the group of individuals who have low overall digital skills and in-work trainings. It means, if a country has individuals with a few digital competences, there the organisations will not offer trainings them. According to the available data we could divide the EU Member States in three clusters. These groups are underdeveloped, developing, developed countries. The biggest difference is between these groups in the quantity of skilled people, however the distribution of individuals in the developed group also shows interesting features. We realised in these countries the so-called „reverse competence pyramid”. It means, as the level of skill grows, the number of individuals, who own it, grows as well. As a continuation of the research, it would be worth examining the countries regionally, so it would be clear where are, the "digital kingdoms" can be found. On the one hand this could help the state in the allocation of digital education, on the other hand, it would also improve the position of companies. They could create regional centers in less developed countries, thus outsourcing expensive high added value work.
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Green Sports Products – Environmentally Friendly Efforts of some Sports Equipment and Sportswear Manufacturers.
45-61Views:156In today's world, the issue of sustainability has become a cardinal problem on a global scale. The question of sustainability affects society, health, the economy, and the environment to a large extent. The examination of the environmental aspects of sustainability at the points where the sports sector interacts with the environment is considered a basis for research, and an increasing number of international studies and literature deal with this topic. Sports equipment and sportswear manufacturers operate through high numbers of multi-level global supply chains. They constantly strive to meet sudden changes in consumer demand, which results in high demand for raw materials and resources, waste and greenhouse gas emissions, and water consumption, all of which contribute to the most harmful environmental effects.
The aim of this study is to present the environmental protection measures of Nike, Adidas, and Under Armour, multinational manufacturers of sports equipment and sportswear, aimed at raw material usage, waste management, minimizing water consumption, and reducing their carbon footprint, which they are increasingly applying as part of their business strategy.
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A proposal for increasing the significance of smart city indicators evaluating green spaces
370-380Views:115The expected ecosystem services are provided by the urban green spaces only if it is developed according to the interdisciplinary criteria for city level green infrastructure. This paper introduces an analysis carried out on an urban site according to the two systems of criteria. The comparison of the two set of indicators allows for making conclusions and proposal for adopting green infrastructure criteria in the smart city methodology in order to ensure the proper planning of urban green spaces.
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What Image is Conveyed by the Webpages of Hungarian Higher Education Institutions?
355-370Views:109This exploratory study analyses the online higher education marketing practice in Hungary. It examines the homepages of all of the state accredited higher education institutions in Hungary. The selected dimensions of the examination are to measure different aspects of openness expressed by the image published on the homepages to their audience. State vs. non-state financed (and as a sub-category of the latter: church financed) institutions are compared along these dimensions, as well as universities vs. colleges (according to their status both before 2000 and present). The main finding of the research is that there is a statistically significant evidence that the homepages expressed different images for the analysed institution groups. Differentiating signals between state financed institutions vs. non-state financed institutions, as well as between universities vs. colleges were identified: the number of pictures published on the main page, the presence of sliders, the accessibility of the website to people with visual impairment and to non-Hungarian speakers, and the access to social media. State institutions and universities were found to publish a more open image via their homepages than the non-state financed institutions and the colleges.
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Control of Metal Trading Activities, in Particular the Purchase of Scrap Metal
457-465Views:161Over the past decade, the metal trade was a frequented area of the black economy. The transformation of the legal background of registration and reporting obligations has played an important role in the change of the situation. There were several steps taken to whiten metals trade such as introduction of the reverse charge, then a few years later, the possibility of nationalization, the metal Act and the related decree. From the impact of all these the authors introduce the influence of registration and reporting obligations related to certain acquisitions of enterprises engaged in metal trading activities.
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Supplier Evaluation Schemes in Case of Different Research Frameworks
617-624Views:158Performance evaluation is not only important in employer and employee relationships, but also in partnerships between a supply chain’s members. In order to satisfy customers’ needs according to the 7 Rights of logistics, all members of the given chain have to perform properly. To ensure the best performance, supplier evaluation can act as a starting point. Besides continous feedback, supplier evaluation plays an important role in performance development of suppliers. The aim of our research is to develop and introduce innovative supplier evaluation models, which include the advantages of traditional and electronic supplier evaluation forms. In addition to this, these models are visualised, making it easier to understand expectations and information. In this study, the aim is to present two different models the PaTeNt©- SESC (Pató Tetrahedrons of interNational Theory - Supplier Evaluation of Supply Chain) and the Douple Evaluation Platform, based on previous research.
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Servant, Ethical and Authentic Comparative Analysis of Leadership Styles in the Light of the Challenges of the BANI World
43-52Views:90In a globalised and accelerated economy, managers are under increasing pressure to reconcile organisational goals that are independent from human being with the reality of human relationships. The human being, as a being with intellect and senses striving towards happiness, is the focus of positive leadership styles and is their major concern in the field of management theory. In this article, three such positive styles, authentic, servant and ethical leadership principles and their operating conditions are compared using international literature. The literature time span of about two decades shows that the evolution of the ethical leadership literature has slowed down, while the authentic and servant leadership literature has continued to evolve and is still evolving today. The comparative table that appears in this study highlights both commonalities and distinctions, in that, in addition to high moral and ethical standards, the authentic style focuses primarily on the person of the leader, the ethical leader on the ethical standards of the organisation, while the servant leader focuses on the development of the well-being of the subordinate, the other person, even through self-sacrifice. We intend to use the results of this research to investigate measures of positive styles, preparing the scientific ground for future primary empirical field studies.
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Analysis of the Operation of a Vocational Training Institution in the Light of the Models of Educational Management
51-68Views:137The operational characteristics of educational institutions are substantially influenced by educational policy choices. In July 2015 the establishment of Centers of Vocational Training marked the start of a new chapter in the management of school-based vocational education and training under a new organisational structure. As part of the Centers of Vocational Training, Vocational Trainging Institutions have become member institutions with legal personality . The introduction of centralised management has significantly changed the framework and the way in which institutions, as educational organisations operate, which has had an impact on management and governance processes and thus on the functioning of the whole organisation. According to the different management and governance processes applied in practice in educational institutions, educational institutions can be classified into different models of educational management, whose literature theory we call upon to examine the functioning of a vocational training institution. The aim of our study is to examine the functioning of a Vocational Training Institution in the light of the models of educational management. We will examine the operation of a Vocational Training Institution in the case of a Vocational Training Centre and its member institution operating in Szabolcs-Szatmár-Bereg County. Our study is based on the method of document analysis. In the course of the analysis, the documents of the examined institutions were analysed according to certain characteristics of the key dimensions of the educational management models defined in the literature. The results of the analysis provide an overall picture of the type and nature of the management of the vocational training institution examined.
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Investments and Their Financing Risks and Risk Management Trends in the Last 10 Years
184-203Views:220The purpose of our literature review was to understand the state of research related to management of risk of corporation’s investments and their finance within the past 10 years. Nowadays the risk management and problem solving are characterized by holistic approach and complexity - and these tendencies we can see clearly. We need to examine the likvidity, financing and investment questions together, because of the interactions between them. They can influenced the corporate value together. The role of risk management in the investments is the cash-flow smoothing (we mean: cash-flow generated by investment). The field of corporate finance is noticeably inseparable from other areas of business science (at least in the empirical analyses), and even technical issues, like risk management, have long been considered suitable appropriate in an integrated form. The financial and operational hedging has become indispensable elements of the managerial toolbar. The consequence of crisis (from 2007) promotes the birth of many studies that justify it. The researchers are paying close attention the transaction costs, such as costs of contracts or agent costs, and the losses due to information assimetry. The statements of behavioral finance connection with managerial decisions mean important additives in this field.
