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• Analysis of Social Media Activities - Through the Examination of Handball Clubs Competing at Different Levels

  39-53

  Ákos Pethő

  Christa Sára Pfau

  Views:

  611

  In Hungary, handball enjoys special attention and support, this is true not only for our country, but also for Europe, and the sport is gaining more and more space worldwide. One of the biggest innovations of the last two decades is certainly social media, which has reformed the basic strategies related to information transfer and traditional marketing activities. The processes of content production on these platforms have radically changed, which every sports club should pay attention to, as they can gain significant advantages in terms of economics, marketing and community building if they are able to communicate well. Three sports clubs competing at different levels were compared during a qualitative study in terms of their social media marketing strategy activities, namely PICK Szeged, Balatonfüredi KSE – BFKA Balatonfüred and DEAC handball team. The basic concept of this research model was built on how the online marketing communication activities of club teams fighting for different professional goals at different levels differ from each other, as well as what are the development opportunities and aspects that can be used as effectively as possible on social media platforms. The handball club teams agreed on several research questions, but a significant difference could also be discovered in one area, in which the professionals responsible for social media disagreed or represented a different point of view. Looking at my results, it can be concluded that behind a successful online marketing strategy there is always serious preparation and planning work, as well as the diversification of content production on different platforms, because the consumer communities of the platforms are also different from each other.

• Company Valuation of an Entity Operating in International Accounting Environment

  320-331

  Mirjam Hamad

  Ildikó Dékán Tamásné Orbán

  Views:

  739

  Company 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.

• Grants Rating Due to Operative Public Procurement Law and by Applicable Regulations

  129-138

  Éva Diószeginé Zentay

  Views:

  261

  The aim of new Public Procurement law is to ensure the efficiency of appropriation public money. On new legal regulation public procurement procedures become significantly faster and transparency and competition is increasing. The law entered into force on the first of November in 2015, but has been modified several times since then. A year ago, the National Parliament adopted the law on State Program Evaluation cover. The legislation aims to make the European Union resources for projects in an objective, transparent and independent from the interests of the operators assessment system.

• Topics in the Research of E-book Usage and the Applicable Findings of it for Product Development

  453-479

  Miklós Légrádi

  Views:

  323

  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.

• Management Practices from Christian Point of View

  14-30

  Eszter Tóth

  Tünde Csapóné Riskó

  Views:

  367

  Globalisation is a complex and worldwide process overarching historical times and continents. However the phenomenon brought efficiency and new opportunities to companies, providing practically free access to raw materials, labour and knowledge, it also caused negative effects like the degradation of the biosphere, greater social and economic inequality especially in the developing countries. There are some companies operating worldwide which have acquired great economic power and influence. and governments have only limited possibilities (if any) to regulate their operation. The expenses of profit maximisation are high, which are often ‘paid’ by the socialnatural environment (as externalities) and/or by humans. The aim of our study is to overview how current business relations could be formed to be more „human friendly”. The research is done from a Christian philosophy point of view, focusing on the employees as the major stakeholder group of the comanies. As part of the study some practical examples and Hungarian organisations related to this topic are introduced in order to highlight the relevance of the topic.

• Labour Economics - From the Technological Development Perspective

  98-108

  József Boros

  Views:

  268

  The impact of technological advancements on the labor market and innovation processes is a critically important research area. The aim of this study is to examine the emergence and frequency of technological innovations in scientific publications, with a particular focus on the Journal of Labour Economics from 2000 to 2020. The research employs content analysis methods, searching for eight different terms and expressions related to technological development (e.g., technology, artificial intelligence, machine learning) across 1405 articles. The study also analyzes the number of occurrences and annual publication trends of these terms. A total of 9469 instances were identified, indicating that in 64,7% of the cases, at least one technological term appeared. An analysis of annual trends reveals an increase in the usage of certain keywords (technology, artificial intelligence, and machine learning). In a smaller subset of articles, only 1%, technological terms were mentioned at least 50 times. The results suggest that although the topic of technological development plays a significant role in labor market research, the frequency of its appearance and the depth of analysis vary considerably. The increase in the appearance of technological terms is predominantly observed in the fields of artificial intelligence and machine learning. These findings are specific to a single journal, indicating the need for further research involving other labor market journals to ensure representativeness.

• Evolution, Place and Role of Controlling in a Business Organisation

  466-477

  Dávid Sütő

  Views:

  1420

  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.

• Technical Issues and Their Effect on the Financial and Time Scheduling of the Building Under Roof and/or Floor Upbuilding

  324-343

  Géza Lámer

  Views:

  232

  Building under roof and/or floor upbuilding raises technical issues different as one raise in the case of green investments. Primarily, depending of system of building constructions of the existing building there is a possibility to build under roof, and/or floor upbuilding. In the paper we review those technical issues, what decide, that in the case of given building there is or not possibility to build under roof, and/or floor upbuilding. We examine in general, that in the case of building under roof, and/or floor upbuilding what building process should be considered, and what kind of time and financial scheduling is advisable to prescribe. We will present a case study, that the inadequate processing of technical issues may require time and financial rescheduling.

• Quality Indexes of Warehouse Services

  1-13

  Judit Oláh

  Views:

  614

  There was a wide range and rapid development in the field of warehouse management in the recent decades as a result of strong and spectacular improvement of establishing and operating warehouses, in addition to increasingly complex logistic processes. In my research, I analysed the complex problems of determining the performance expectedfromoperatingthewarehousetechnologicalsystem. Thisdecisioninvolvestheselection of the essential performance indicators suitable for performance measurement and the determination of the expected performance level based on these indicators through the example of an examined enterprise. During my research, I concluded that the logistic performance measurement of warehouse processes is a very difficult process, because all enterprises have to define and use indexes which adapt to the enterprise profile well and reflect the performance to be measured. This decision is of key importance, since the warehouse system and its operation principles have to be adjusted to this expected performance.

• Examining Used and Sportswear Supply Chain Strategy and Indicators

  86-98

  Gergely Maklári

  Csanád Sipos

  Views:

  358

  The following study presents the supply chain strategy of a second-hand and sportswear company in Hungary. The study discusses the main tasks of supply logistics, the level of logistics service, the main determining elements of the level of logistics service, and the measurement of customer satisfaction. From the first step of the process, we can fully follow the processes until the last activity. We can learn in detail about the sub-processes, such as: types of clothing collection, sourcing, warehousing, selection, disassembly, processing, receipt of goods and sales. The aim of the study is to make the processes more transparent for everyone.

• Examination of Organizational Culture Among Middle-Managers and Shift Leaders in a Hungarian Company

  531-538

  Tímea Takács

  Views:

  223

  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.

• Development of Entrepreneurial Skills Among Engineering Students

  209-225

  Éva Diószeginé Zentay

  Views:

  311

  Education is the major contributor to the development of culture, including entrepreneurial culture as well. The aim of this study is to demonstrate the characteristics of a successful entrepreneur and how can be developed the initiative and entrepreneurial competence through education. The task of the education is to help young people develop qualities that are the basis of entrepreneurship. Such is creativity, initiative, responsibility, risk-taking and independence.

• Elsős mérnökhallgatók véleménye (a szakmáról, a szakmai erkölcsről és a mérnöki etika tárgyról)

  60-68

  Éva Bujalosné Kóczán

  Views:

  226

  A műszaki felsőoktatásba érettségi után bekerülő hallgatók már rendelkeznek valamilyen elképzeléssel a mérnöki szakmáról, a helyes mérnöki magatartásról, és a saját alkalmasságukról. Az első felmérésem kérdései a hallgatói tanulmányok kezdetekor ezekre a témákra irányultak. A második felmérést a félév végén készítettem, amikor már a kötelezően oktatott mérnöki etika tantárgy ismereteit elsajátították. A hallgatói válaszok azt mutatják meg, hogy mennyiben segítette elő ennek a tárgynak az oktatása azt, hogy jobb mérnökké válhassanak a diploma megszerzése után.

• Impression Management Strategies Used by Foreign Students

  127-132

  Mária Ulyhelyi

  Edit Barizsné Hadházi

  Views:

  243

  In this paper, we examined a general human behaviour, the impression management among university students. People are interested in how others think about them. At the organizational level, they can also benefit from being positively judged by others. Effort to create this positive image is Impression Management, which has several measurement options. In this paper, we conducted research on the impressions strategies used by first year international students of University of Debrecen, Faculty of Economics and Business Administration, Bachelor in Business Administration and Management programme. In our analysis we used the questionnaire consisting of 22 questions developed by Bolino and Turnley. We analysed what strategies are typical for the examined student group and to what extent? Are there differences in the strategies employed by men and women and depending on their cultural background.

• The Role of Information Security in the Business Processes

  1-13

  Sándor Dombora

  Pál Michelberger

  Views:

  222

  Information security (namely, confidentiality, integrity, and availability of business-related data) is an issue which companies attach increasing importance nowadays. This is, however, not a self-centred goal to achieve, but an (additional) means businesses use to work towards security in their overall operations. In addition to briefly presenting two case studies on information security practices, this paper offers a survey of terms and management practices linked with process security. Business continuity planning and risk management techniques - as outlined here in connection with information protection controls - may cover all business processes at any company.

• Servant, Ethical and Authentic Comparative Analysis of Leadership Styles in the Light of the Challenges of the BANI World

  43-52

  László Kollár

  Anita Pierog

  Views:

  382

  In 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.

• How Does Public Debt Change when the Next Crisis Comes - and It Will Come!/the Expected Evolution of Greece's State Debt in the Next Crisis Period/

  91-104

  László Török

  Views:

  369

  It has recently been announced that Greece may withdraw from the Euro-Zone permanent rescue fund's aid program because it has successfully met the conditions imposed on it. Creditors and credit qualifiers also agreed that the Greek economy was on a good growth path. That is why there is a chance that by 2030 the current sovereign gross debt of 182.7 per cent of GDP will fall to 123.3 per cent. The author finds this statement unfoundedly optimistic. He argues that the Greek debt ratio – despite the current optimum economic fundamentals – does not seem to be sustainable. He sees greater probability that in the near future it will again be necessary to release some of the Greek debt. Debt reduction will also mean a new orderly state bankruptcy. The study seeks to highlight how vulnerable and risked the sustainability of current Greek debt financing. Using a macroeconomic model, it shows and justifies how the Greek sovereign debt changes in the case of a crisis that is only half the extent of the previous subprime crisis. If this happens, by 2023, the state debt will rise to more than double the national product, and by 2030 only to the present, otherwise critical, level. It follows that the high risk of financing Greek state debt remains unchanged.

• Geotechnical Risks and its Influence on Investment in the Case of Vacant Locus

  298-312

  Géza Lámer

  Views:

  228

  At a building on vacant locus a significant amount of geotechnical risk can be arisen. In the case of arise of risks the technical content of the investment is amended, the time requirement as well as the cost of the investment is increasing. In the paper a review on the geotechnical risks, on their effects, as well as on the management of risks is given.

• Justification for the Olympic Reform Package Based on Good Practice

  Marton Csiza

  Views:

  510

  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.

• Risk Management Requirements in Management Systems

  314-323

  Attila Hakczman

  Views:

  380

  The management system standards published by the International Organization for Standardization (ISO) contain requirements related to risk management activities. The objective of the current research is to identify the relevant risk management requirements and creating the integral risk assessment method in Quality Management System (QMS), Environmental Management System (EMS) and Information Security Management System (ISMS). In my research I prepared a risk management requirement matrix, which can help the organisations to understand the relevant requirements of the three examined standards. The developed integrated risk assessment method allows the application of a common risk assessment table concerning the three standards.

• Examination of Student’s Motivation to Participate in E-Sport

  389-398

  Enikő Tóthné Kovács

  Judit T. Kiss

  Views:

  538

  The basis of our research is the popularization of e-sport and its significant development. Compared to many other sports, e-sport is not only a sports game, it is also a dynamically developing business in which the market success of its stakeholders depends to a large extent on its ability to recognize the needs of its stakeholders, sportsmen, the public and sports clubs. In our research we are looking for the answer to the question of students' attitude towards e-sports and what motivates them to spend more time with e-sports. Among other things, we have found that students are intrinsically motivated, besides getting their own pleasure, meeting themselves, it is very important to gain experience and to constantly develop themselves, to learn more new techniques and methods with the given e-sports game.

• Macroeconomic Analysis of Expenditures on Education as Human Capital Investments

  520-530

  Judit T. Kiss

  Views:

  251

  The importance of actions on adaptation to economic change associated with the knowledge-based economy has continuously grown both regional and national level. Individuals' flexibly adjust and the knowledge acquired in all forms of education is very important factors in the evolving knowledge-based economies. We examine the fiscal and private expenditures on education among OECD countries between 2005 and 2013, and we analyse the development of education expenditures with particular attention to Hungary.

• A vállalati kultúra sajátosságai a KKV szektorban

  1-10

  Zsolt Baksi

  Views:

  606

  A kis-és középvállalkozások szerepe az európai gazdaságban kulcsfontosságú, ugyanis a kkv szektor közel 87 millió embert foglalkoztat, a versenyszféra alkalmazottaknak mintegy kétharmadát és az Európai Unió hozzáadott értékének mintegy 58%-át teszik ki. Míg az uniós átlag 4,2 fő, addig a magyarországi kkv-k átlagosan 3,1 főt foglalkoztatnak. A kis- és középvállalkozások napjainkban nagymértékben hatást gyakorolnak a magyar gazdasági teljesítményre, illetve a foglalkoztatásban jelentős részt vállalnak, kiemelkedő a szerepük az új gazdasági szerkezetben. A versenyképesség lényegére, a vállalat termelékenységére nagy hatással vannak a vállalaton belüli, főleg a vállalati menedzsment és a vállalati kultúratényezők. Tanulmányom célja megvizsgálni a kis- és középvállalkozások vállalati kultúra tényezőit, amelyeket meghatározói a hatékony működésnek, majd ezek alapján javaslatot tenni a versenyképesség növeléséhez hozzájáruló kultúrafejlesztésre.

• The Dunning–Kruger Effect in Knowledge Management Examination of BSc Level Business Students

  14-21

  András István Kun

  János Farkas

  Csilla Juhász

  Views:

  520

  The Dunning-Kruger effect (DKE) in higher education evaluation is one of the current research areas of psychology, educational science, and management science (in our case). Its importance is that the less prepared one is, the less accurately one can judge what performance is expected of him. What is more, he will err more and will overestimate himself. The present study aims better to understand the phenomenon with new, small-sample empirical results. The study is part of a research series that has been ongoing at the University of Debrecen since 2015. It not only quantitatively expands the literature but also includes the course of Knowledge Management among those examined. During the research, students were asked both before the examination (N = 63) and after the examination (N = 76) to guess how many points they would achieve on a multiple-choice test. It supports the presence of DKE, both in the case of pre-examination and post-examination self-evaluations. Using four multivariate linear regression models, we examined whether the sign value or absolute value of the errors made during the guesses show a correlation - in addition to the available control variables - with the test score. Our results showed that the more accurate the pre-examination and post-examination estimations were, the higher the students' actual score was, while the less they tended to overestimate their preparation. This supports the presence of DKE, both in the case of pre-exam and post-exam self-evaluation.

• Environmental Challenges – Strategic Responses

  26-39

  István Bartók

  Views:

  364

  The paper serves the purpose of understanding better how businesses and enterprises may handle the changes happening in their environment using the tools of management. Radical changes are happening in the environment of businesses, primarily as a result of the massive and forceful appearance of new opportunities and constraints brought by the technological development. Some of the businesses participates actively in the creation of changes. For other businesses the main issue is the way they may handle the changes. How may businesses and enterprises adapt to the new environmental characteristic is the main issue under scrutiny in this paper.