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Comparative Analysis of the Notes to the Financial Statement of Companies Engaged in Sports Activities in Hungary, Based on the Information of the General Part
117-125Views:347Contribution of the sports sector to GDP in the EU Member States is close to 5%, while in Hungary it is approximately 1-1.5%. This ratio is likely to increase, for which various subsidies of corporate tax provide a good basis. The information mentioned above confirms that the economic analysis of companies engaged in sports activities is an interesting and necessary field of research. 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 sports activity (Hungarian NACE No. 931) 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. The sports activity companies are analysed using various packages of the R statistical system. By means of text mining, we analyse the extent to which the notes on the accounts provide the necessary information that would be indispensable for the proper interpretation of the balance sheet and the profit and loss account.
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Evaluation Opportunities tor Recreational Sport Services – Adapted to Higher Education Environment
150-164Views:347In our study, we analyse various researches dealing with quality aspects of sport services, and different quality models related to the interpretation of quality. The results which were obtained in the framework of primary research activity present the opinions of students from five different research universities. Sport services’ operation and sustainability are determined by market regulations, as parts of the service industry. Considering that the university leisure sports services take place in a competitive environment, the universities often have to compete with external sports service providers for achieving confidence of the young generations. For the qualitative tests, we used the QSport-14 measurement scale, which is generally applied by sports centres. This scale investigates the sports services according to three different aspects: (1) instructors, (2) infrastructural facilities and equipment and (3) offered sport programs. We have adapted the measurement scale to the university environment because of the differences and special characteristics of external sports service providers and university sports services. In addition, we analysed the factors influencing recreational sports, and we also examined that what changes would be needed in order to improve the quality of recreational sport activities in higher education.
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Evaluation of the Factors Defining the Relationship Quality in Respect of the Customer-Supplier Cooperation
589-601Views:244The importance of the examination of customer-supplier relationship is growing on the field of supply chain management. Besides the fact that the researches in the topic of business relationship marks the quality of the as the crucial element of effective cooperation, still it can be identified as an unidentified area knowing that there is no agreement in the defining dimension. In the center in this dissertation are the dyadic business relationships. The main aim is to support the hypothesis that trust, dependence, conflict and personal relationship between the members of the supply chain are the crucial elements of the cooperation of the members of the chain and by that, they can be the defining elements of the relationship quality .As the results of my Primer research, I describe and reveal the previously mentioned dimensioned relevant for the customer and suppliers relationships in the microbusinesses producing fruits for the national, fresh market, how the good business relationship contributes to the company to reach its main goals and increase its competitiveness on the market. Based on my research, it can be stated that trust, dependence, conflict and personal relationship are the defining factors of relationship quality, moreover my results prove the fact that relationship quality contributes to the increase of the performance of the contributors.
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The Role Of Leader In Work Addiction
85-97Views:388Over-attachment to work is an increasingly common phenomenon in the lives of people in organisations, and can also be a condition of work addiction. Whoever becomes involved in an organisation, be it a subordinate or even a manager, work addiction has a number of negative consequences at both individual and organisational level. Without being exhaustive, work addiction can have an impact on organisational performance, organisational effectiveness, workplace conflict, career prospects, health maintenance. In this paper, we aim to highlight the most relevant publications from the last five years to report on the impact in an organisation when work addiction arises among subordinates or managers, and how different leadership styles are associated with work addiction among organisational members. The publications were retrieved from Google Scholar and Scopus, and the results of 19 articles are presented in this paper after a review of 263 papers retrieved. The results show that transformational, servant and ethical leadership styles have ambiguous effects on work addiction, unlike laissez-faire or abusive leadership styles, the former enhancing and the latter reducing the incidence of work addiction in an organisation. Work addiction of managers also has a dual effect: on the one hand, it can enhance creativity, but it can also increase turnover among subordinates. Social support from the manager can be an antidote to subordinates' work addiction, but this effect may be modified by the quantity and quality of interaction between manager and subordinate, the sense of meaningfulness of the work, or even the organisational culture. Overall, the manager, as a key actor, can have an impact on work addiction in the organisation, but there is not always a consistent position in the research on the cases and the way in which this is done, which calls for further research in the future.
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Implementation of Lean management Practices in Azerbaijan (on the Example of a Private Company)
30-40Views:229Organizations are facing crucial modifications as global market and conditions change day after day. To keep up with fast changing realities, it’s important to apply innovation decisions to the current stage of organizations. Lean management consolidates tools and techniques to revert from traditional way of operating to the new human oriented one. In the carried-out research its outlined, human resources management plays a big role in spreading and supporting lean initiatives. It was suggested that, Lean and Human resources management are compatible and should work together to obtain sustainable success by implementation of an innovation approach such as Lean. Both lean management and human resource management focus on the same goals with different methods in terms of control of businesses. All positivist approaches and practices are included in these approaches and practices, which are developed with a focus on the interests of the community, in order for the process to be concluded positively. The employee-centred management approach of human resources management is crucial to lead and maintain good environment in the teams. For this reason, in the lean management philosophy, it is aware that the corporate structure has responsibilities in terms of training the employees, eliminating their problems and supporting them in struggling with the responsibilities they undertake. This paper is quantitative, online survey has been conducted with employees of a private company in Azerbaijan and results were analysed in statistical analysis software SPSS and relevant suggestions and recommendation were given for reorganization to enable lean friendly environment on a sample of the given company.
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Volunteering in Sport
217-230Views:731The subject of our research was the examination of the sports ambition and its motivational background. Our aim was to examine the volunteer experience of young adults in volunteering. Our goal was also to analyze the areas in which sports are chosen most voluntarily and what motivates them in sport. The basis for our questionnaire research was the concept of volunteering "4 W" (who, what, where, why). The questionnaire was designed to answer these questions in relation to sports ambition. The data of the questionnaire completed by 371 young adults (mean age = 23.93, sd = 9.93) were analyzed using SPSS statistical software, where we calculated basic statistics (mean, standard deviation, median, mode) and Chi2 test. More than 75% of the respondents have already worked as volunteers. One of the most popular areas of volunteering was sport. The most frequented volunteering area was among schoolchildren and students as well as university sports among young people, after which the area of competition and recreational sports proved to be the most popular. The main motivation of young volunteer workers was the following, : „I had a good mood”, „I loved sport”, „teamwork”, „work experience”, „learning and skill development” and „career perspective”. Organizations, marketing and communication areas in the field of sporting events and sportsclubs volunteering were the most popular in the area where the respondents had experience. A significant difference was found in the field of organizing and marketing volunteering in sports events, 61% of Hungarians worked, while respondents from other countries were only 34.2% (p <0.05). In the field of communication, higher values of respondents from other countries (45.7%), compared with Hungarians (33.7%) (p <0.05).
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Connection Between Internet Using Habits and Ethical Attitude of Business Students
14-25Views:245In these days we are witnessing a trend of more and more using IT assets and the using of internet too. As teachers at the university we can see that our students also tied with a thousand threads to the IT world. Current research aims to explore the students’ internet using habits, how many times they spend on the web and why. In our previous work we examined our economist students’ ethical attitudes. In this study we try to connect this two themes. Our research question: are there any connection between our students’ ethical judgment and their internet using habits.
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Process Innovation Tools and Strategies in Production Management
148-162Views:430The method of process innovation helps to recognize the opportunities in production processes that represent clear competitive advantage. Using it, up to 30% change is available in increasing productivity and in the reducing of costs, stocks, and lead times. There is no need for complicated methods in the process development. The power of logical, simple tools relies on the fact that everyone can learn, understand, apply them and give quick feedback about their operation. Significant changes have been made in today's possibilities of designing and operating production systems. The emergence of cyber physical systems, the opportunities offered by big data, and the "Internet of Things" (Internet of Things) have shown strong research potential for more efficient logistics and manufacturing systems. The potential of network co-operation, information gathered from tracing materials in production and communication between machines provide a wide-range of optimization opportunities for manufacturing processes. The toolkit presented in the research cannot only be used in direct production; almost all parts of the value creation process can be broken down into routine actions, so the causes of the problems can be analyzed and the development of the process’ parts can be easier implemented.
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Factors Influencing Female Entrepreneurship
32-55Views:362The following research was conducted with the objective of identifying the factors that influence women to become entrepreneurs. It explores the effectiveness of support mechanisms, including mentorship programs, networking opportunities, access to financial resources, and policy interventions in enhancing the success of female entrepreneurs. Special attention is given to the decision-making threshold concept and the role of self-confidence. A multi-method approach was employed, entailed a comprehensive literature review, a qualitative analysis based on interviews, and a quantitative analysis conducted through surveys. The data obtained from these methods were triangulated to ensure robust insights. The research resulted in a model that illustrates the interrelationship between the scientific, practical and educational approaches. The findings highlight the potential of developing a motivation model for female decision-making in entrepreneurship, identifying key motivators, focusing on economic, social and personal factors with self-confidence as a central concept of study.
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Full-Scale Tests of Pipeline Girth Welds Under Complex Cyclic Internal Pressure and Static Bending Loading Conditions
76-82Views:263The critical elements of high-pressure hydrocarbon transporting pipelines are often the girth welds, which are subjected to complex loads. The aims of our research and this paper are to introduce our full-scale pipeline fatigue and burst tests applying cyclic internal pressure and superimposed external bending stress on girth welds, furthermore, attracting the importance and the applicability of the investigation results. A unique testing system was built to study the behaviour of pipeline girth welds under simultaneous loads. The tests were evaluated using video camera recordings, internal pressure vs. burst time functions and failure pressure values.
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Statistical Evaluation of University Student’s Motivation and Personal Competency with Principal Component and Cluster Analysis
365-374Views:303The aim of the research is to do a statistical evaluation of agricultural and rural development engineer student’s motivation and personal competency. It sums up the late generation Y’s characteristics and challenges. To be a successful, graduated employee, not only the skill is needed but the personal competency as well. Altogether, 121 filled out questionnaires were collected from the students which were the prime source of the research. They had to evaluate influential factors to their motivation level and competence. The database was analyzed with descriptive statistic methods, principal component and cluster analysis. Studying the personal competency, five different factors were divided based on Belbin’s team roles and four clusters. The four clusters were established by the five factors. Analyzing the student’s educational motivation four different components were divided: the need of performance, social entertainment, the benefits of learning in the near future and the reach of the financial freedom. Based on the four components, generating clusters was not possible due to the significance level of the K-means cluster analysis because it was higher than 0,05 in every grouping variables.
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Changes in the financing of domestic research and development
153-161Views:272Nowadays, the fourth industrial revolution is taking place at an incredible speed, with innovation at its heart. Of this, R & D funding is of paramount importance, which is directly or indirectly one of the most important tools for increasing corporate competitiveness. The study examines trends in domestic R & D expenditures over the past one and a half decades. It focuses on the extent to which the financial crisis has affected the amount of funding resources and their structure. From an international comparison, Hungary and the European Union spend much less on research and development than those in the global competition. The impact of the crisis is reflected in the decline in the growth dynamics of R & D expenditures, but it has not been solved solely as a result of the crisis. Changes in the domestic structure of expenditures in recent years are encouraging and are in sync with the change in attitude that is considered desirable in R & D funding. If we examine the domestic statistical data more thoroughly, we can no longer be very satisfied. However, from trends in data from recent years, it becomes apparent that neither Hungary nor the European Union will achieve the 1.8 and 3.0 per cent of GDP R & D spending by 2020.
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The Impact of Sales Promotion, User Interface and User Experience Design on Shopee App Users' Repurchase Intentions
90-104Views:2210By 2022, Gen Z and millennial consumers dominated Shopee usage in Indonesia. Similar e-commerce platforms are forced to constantly innovate to remain competitive in the market due to increasing competition. Therefore, the primary focus of e-commerce platform development should be on the user interface, user experience design, and promotions that are appealing and easy to access so that potential customers are inclined to repurchase. This research aims to determine the influence of UI design, UX design, and promotions on the repurchase intention of users of the Shopee application. The sampling method used was systematic sampling. Ninety-six respondents are included in the sample. This study uses descriptive analysis, classical assumption tests, multiple linear regression, and hypothesis testing for data analysis. SPSS Statistics 28.0 was used for data processing. The study found that user interface design, user experience design, and sales promotions statistically impact the repurchase intention of users of the Shopee application. The results demonstrate the effectiveness of repurchase intent in e-commerce.
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Modern Applications of Aluminium Foams
14-21Views:440The implementation of aluminium alloy foam has more and more attention. Application of closed cell aluminium foam has made an impact in automobile and aerospace applications where crash energy absorption, vibration and weight reduction are obligatory [1,2,3]. The aluminium alloy foam is an advanced lightweight material providing high strength and stiffness at relatively low density. The technological use of aluminium alloy foam is difficult with the currently available technologies. In the case of open cell aluminium foams, the most common research areas for application are heat exchanger components, filters and sound damping elements [3]. The manuscript focuses on the manufacturing techniques of the aluminium alloy foams according to the application areas. First step is the investigation of the requirements for the application: what are the loads and the circumstances and why can we use aluminium foams. Second step is the knowledge of the producing methods of the foam or the component. And the last step is the investigation of the possible testing methods.
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The Propensity for Mandatory Audit Rotation and its Impact on Earnings Management in Europe
222-233Views:376The doubt of investors for the accuracy of financial reporting statements and the credibility of external audit functions has becoming more and more severe in the recent years due to a variety of booming accounting scandals related to earnings management occurring around the world. To cope with these serious frauds in the world of financial market, many countries have adopted Mandatory Audit Rotation (MAR) rules. Although the MAR rule has been valid around European Union (EU) members since 2016, the effectiveness of this rule has not been examined in any academic papers yet. As a result, the aim of this study is to investigate the effectiveness and the necessity of the latest MAR rule in the EU by testing the influence of audit rotation activities and audit tenure on earnings management of companies in the STOXX Europe 600 Index. Practical implications of this study will not also prove whether companies in STOXX Europe 600 Index should be required to shorten their audit tenure by rotating their audit engagement more often in order to decline the degree of earnings management, but they will also help to strengthen support for the essentiality of MAR legislations in the EU if the result indicates that longer audit tenure actually leads to more earnings management of STOXX Europe 600 Index companies.
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Labor Market Effects of Organizational Health Promotion
99-107Views:514Nowadays, we can observe an increasing trend in the spread of non-communicable diseases. It is important to highlight the social factors that negatively affect health. Determinants includes income, education and the research-relevant working and living conditions. From a labor market perspective, unemployment and poor working conditions are a significant responsibility for the deterioration of mental and physical health. Health is also affected by employment conditions. Extended working hours have been shown to be harmful to health. Poor health has generates poorer work performance, a higher rate of sick leave, and higher health care costs. My primary goals in my research was to explore the labor market impacts of workplace health promotion and guidelines for corporate health promotion. Within health promotion, physical activity has played a prominent role. I’ve been used secondary data collection during my research. I have been performed a traditional literature analysis based on domestic and international studies. My results are suggest that the workplace health promotion has more positive labor market effects than increasing productivity and reducing absenteeism and health care costs. It is important to mention that health promotion could bring benefits to both employers and employees. Regarding corporate guidelines, there is no new approach directive other than the older literature sources. thus, it may be worthwhile to develop a new and different corporate process for effective workplace health promotion.
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„Return to the Countryside” – a Qualitative Approach of Students’ Opinions About Rural Life
204-216Views:332Nowadays, 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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Artificial Intelligence in Human Resources Information Systems: Investigating its Trust and Adoption Determinants
749-765Views:5102With 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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What Drives Capital Financing in Europe? Evidence from Listed Firms in Germany
14-31Views:431This article analyzed the factors that affect the capital financing of German non-financial corporations listed on the German Stock Exchange from 2017 to 2021. By applying a panel data regression model and the Generalized Least Squares (GLS) approach, the results show that the debt-to-assets ratio, equity multiplier, and long-term debt ratio are significantly impacted negatively by profitability as determined by the assets return. Firm size is positively correlated with both the equity multiplier and the long-term debt ratio, suggesting that larger companies use more long-term debt. Growth has a significant positive impact on the equity multiplier and long-term debt ratio but has little influence on the debt-to-assets ratio. Long-term debt is unaffected by liquidity, although the debt-to-assets ratio and equity multiplier are adversely impacted. The GMM method is used during the robustness check, and the findings are consistent with the major GLS findings. These results highlight how important firm-specific factors are in influencing choices about financial structure. The results of this research may be used as a guide for companies operating in Europe and offer valuable information about how to optimize capital structures in various financial contexts. Policymakers could also use the results of this investigation as a reference for creating financial laws and regulations that facilitate non-financial enterprises' access to financing and effective capital allocation.
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Utilisation and Quality Management of Power Plant Fly Ash
329-337Views:332Over the past decades, both the residential and industrial energy demand has increased due to the continuously growing consumption and production. As a large share of the electricity is still produced using fossil fuels, the utilisation of the by-products is a contemporary and pervasive issue. Fly ash is generated in large quantities in coal-fired power plants and has been proven to be an appropriate raw material for various industrial uses. Among others, it is applicable as an additive and lightweight aggregate in the cement and concrete industry, can be used for CO2 sequestration, glass foam production, catalyst production, or as a base material for geopolymers, as well. Geopolymers are inorganic polymers produced via the reaction between solid alumina and silica containing or alkali silicate materials in alkali media. Due to their numerous advantageous properties and wide variety of utilisation possibilities, research on fly ash base geopolymers became widespread topic. The quality of fly ash is determined by technical requirements, and the degree of quality control requirements depends on the final use. In certain fields of applications, standards and regulations have already been created to ensure the consistent quality of the final products made from fly ash, e.g. in the cement and concrete industry. There are various methods for fly ash processing, however, the methods to achieve the necessary properties are not standardised.
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Markmyprofessor: the More the Better?
232-243Views:1326Student 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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„Forradalmi” változások a menedzsment területén
1-15Views:246Development of the Science and practical application of the results created big changes in the nontradicional areas too. The „Health industry” was developed. The results of the physics, chemistry, biology and mikroelektronics etc. helped to develop some new methods of diagnosis, operation etc. The „money industry” was developed too. Our opinion is, that the most important cause of the economic crisis is a non regulated well of the „money industry”. The „knowledge industry” was developed too. The „knowledge industry” contains all level of teaching and Research + Development + Innovation. Our analyze shows that the Innovation is the most important factor of the economic Development of Society. The new scientific results created big changes in area of the Management. The „Management Science” was developed as an independent area. Some management specialists developed some management methods (eg. Value Analysis, Risk Management, TRIZ, Lean methods etc.) for efficient allocation of sources.
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Developing of Analytical Methods for Determination of Greywaters’ Detergent Content
42-47Views:308In our research we improved the technologies for the determinations of greywaters’ detergent content. We examined the quantity of anionic detergent (ANA) in synthetic greywater with Hyamine reagent using two-phased titrimetric method. We added to the synthetic greywater samples phenolphthalein indicator, acid mixed indicator and chloroform. After we shaked the mixture, and we got two separated phase. We titrated the mixture with cation active Hyamine reagent. The quantity of the chloroform and the quality of greywater samples (syntetic and real) were also changed in these experiment to determinate the actual ANA content. It was shown that the applied method is representative and reliable, too.
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Challenges and Benefits of Working in Teams – Interpersonal Interactions in Health Care
11-19Views:488Teamwork has become the accepted way of doing one’s job. This is so true even profession’s that were considered an exception are shifting towards teamwork. Apart from the well-known benefits, there seems to be a downside of the enforcement of this work strategy. Conflicts, frictions, frustration in working groups can affect the dignity, psychological or physical integrity of team members, generally referred to as psychological harassment, workplace bullying or mobbing. The outcomes of the phenomenon are various negative organizational responses. Health care is somewhat lagging behind in this shift towards working in teams, but with increasing specialization greater coordination is needed between health care professionals. Above all, the patient wishes to be more involved in the health care process. Research suggests that patient involvement and working in teams have a positive impact on effectiveness and patient mortality, respectively. One of the challenges for health care is to include the patient in the teamwork process as an equal member of the group and at the same time overcome the drawbacks mentioned above, in a setting where a traditional, paternalistic approach is still present and the vulnerability of the patient (and his/her dignity) is evident.
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Sport, the Remedy of Stress
69-78Views:3117The 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.
