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Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
186-194Views:242In the globalized and accelerated world of our time, challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organizational knowledge. Annual accounting statements are an important source of information within business relations among companies. The necessary information can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account) if the notes on the account contains the information that contribute to the more comprehensive interpretation of the other parts of the annual statement. Decision-making based on inadequate knowledge further increases economic risks that are already high. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have information-technology services (Hungarian NACE No. 62) as their main line of business. By means of text mining, we analyse the extent to which the notes on the accounts are in conformity with the Accounting Act.
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The Comparative Analysis of the Microbial Communities of Activated Sludge
87-101Views:155The composition of the microbial communities in the activated sludge was thought mostly chaotic and unpredictable, but due to the new studies and breakthroughs in the past decades, now it is known that specific, accidental and non-accidental factors are responsible for the structure of the microbial community. The aim of the study is to compare the microbial communities of activated sludge of one large and two small wastewater treatment plants. During our research 14 months of data were processed. After the sample analysis and data processing, the diversity and seasonal changes of the community structures revealed. The results of the statistical analysis show that the larger system has more diverse community structure.
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Controlling a Wind Instrument with the Help of PROFINET Industrial Protocol
123-128Views:86Nowadays, the industrial communication networks are the one of the most important research area in advance control systems. It is necessary to think about controlling tasks at system level instead of local solutions. There are different types of protocols developed for communication between industrial controlling devices.
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The presence of stress and leisure sports in the life of today’s people
74-86Views:597Today's people are extremely busy with a lot of things, such as work, family, learning, so they try to spend their free time with activities that promote them in relaxation, reassurance, recreation. It can be said that the people of today's world are burdened, more stressed and nervous, trying to do the best they can to live properly. A lot of people have a hard time communicating, community life. There are a lot of people who are forced to work from home, as projects and weeks' deadlines don't wait. Besides, there are many things to be done, children need to be dealt with, you have to have fun, you have to pay attention to health, you have to run a household, etc., so there is little time for people to do what they really love. In my research, I assessed the leisure habits of the inhabitants of Romania and Hungary, but their attitude to active reclamation activities (N=273) was their activity in sport. The results show that passive leisure activities (watching TV, reading, listening to music, internet) are still the most popular among people, although most of us do sedentary work. People who play sports in their spare time felt more refreshed, and they had a better mood, more positive. The sports that people can play outdoors and in parks come to the fore.
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Situation Report of European Club Football (2017 – 2019)
61-71Views:273The most professional and profit oriented sector of the sports industry is football. International summary analyzes of the sector show a steady increase in revenue over the last 20 years. Yet the real turning point in terms of the profitability of European club football was in 2017, when the aggregate result of the clubs playing in the top European leagues were realized as a profit. However in recent years, the sector has faced serious competitors. The esport industry draws attention to itself with the growth rate of the base of its’ followers and related revenues. Also the fitness sector outperformed the football sector in 2019. In this article I reviewed european football between 2017 and 2019, in order to explore the characteristics of the football sector, to ascertain its revenue-generating capacity, its change in its revenue structure, and to answer the questions that if this sport will maintain its dominant position in the European sports market. My research method was document analisys of annual reports published by UEFA and Deloitte, which allowed me to examine data from more than 700 clubs in 55 countries. In overall it can be stated that the european football industry is maintaining it’s position, but it should allocate resources to stabilize its follower base instead of fearing the endagerment by other sports.
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Labour- or Talent Shortage? – Exploring the Conceptual Differences for Effective Practice
180-190Views:325Regarding the issue of unemployment, a number of researches have been done at national level. Deliberately, public awareness has a particular emphasis on this situation from employee aspect. However, from the labour market point, the issue of labour shortage has just as serious consequences like unemployment, although its extent is detectable mainly at employers side. Nowadays, employers are negatively affected by the very nature of labour shortage, and the issue of talented shortage became the most sensitive issue. It has a prominent importance to distinguish labour and talent shortage. Despite the fact that these phrases are frequently used as synonyms these have different meanings. The aim of my research is to determine main differences between labour and talent shortage by seconder data to help in correct use and understanding at organisational level.
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Menedzsment módszerek az Ipar 4.0 tükrében
507-514Views:683The fourth industrial revolution poses major challenges for organisations in terms of technological aspects and from a management point of view, too. Good (effective) management is vital as it can help overcome the difficulties arising from shortages of skilled labour and from cost-cutting pressures, and it can help improve efficiency of resources. Innovations require management methods that support the introduction of industry 4.0. In my review of the literature, I aim to find out how the current level of sophistication in this new field can help managers of SME to better embrace change. Based on the reviewed literature, from management point of view, organisational structure, leadership style and HR practices are key to creating an atmosphere conducive to learning and innovation. In terms of structure, researchers do not suggest one thing to apply, but emphasise that industry 4.0 is characterised by an unstable, changing environment, so it is worth developing a structure that is characterised by decentralisation, few rules, horizontal communication and collaborative teamwork, i.e. much more organic than mechanical. In terms of different leadership styles, it is the transformational leadership that is the most often mentioned, however, in case of industry 4.0, we need even more because it can have various limitations. Even before industry 4.0, literature has highlighted that the recommended leadership style can be defined as the combination of transformational and transactional leadership; research in industry 4.0 in recent years also emphasises that it is the expanded construction of a knowledge-driven leadership style that blends the two, which can best facilitate innovation and learning. Managers can develop employee skills and improve their learning abilities through a variety of HR practices. So the right structure, leadership style and HR prepare the organisation for industry 4.0 by facilitating learning, improving skills and innovation.
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Reduction of Energy Use for Heating in Detached Houses using Passive Technics
64-76Views:146Reduction of energy use in buildings continue to be one of the most important goals in this sector. The aim of our research was to analyse the effects on the heating energy demand of passive technics. In the case of a detached house the energy savings using mass wall, Trombe-Michel wall and sunspace was determined. The calculations have been performed in the case of a building with average thermophysical characteristics and in the case of a building having similar geometry but its external building elements fulfilling the requirements of nearly zero energy buildings. It was proven, that some of the mentioned technics may lead to higher energy demand for heating, so a complex energy analysis has to be carried out before implementing them.
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Analysis of Thermal Degradation in the Annealing Process of Colored Parts Built by Extrusion-Based 3D Printing
124-133Views:393With the ever-increasing request of light materials, poly lactic (acid) PLA, have got much in consideration. Low-cost PLA materials have risen its use. Those possess some benefits but nevertheless insufficient mechanical strength. The printed PLA objects have a stumbling block for practical applications. Thus, annealing is an interested alternative to make 3D printed objects strong. This thermal treatment can significantly develop investigational studies and offer technical data. Hence the purpose of this paper is study and discuss how to increase the flexural strength through annealing process. Geometry distortions and color degradation will be analyzed. Differential Scanning Calorimetry, Taguchi Method (TM) and variance (ANOVA) were applied as part of the design experiments and analysis. Twenty-seven printed specimens were tested and factors as temperature, time and color were selected.
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Motivational Factors of Choosing BMX and Other Extreme Sports
426-441.Views:477Extreme sports play an increasingly important role in the supply of recreational activities, as an increased consumer demand has shown a dynamic growth over the past decades. In our research, we investigated motivational factors related to leisure time and in particular BMX sport on a sample of 237 people who do extreme sports. Our results have revealed that BMX is mostly chosen by young men as a leisure time activity. The consumers of extreme sports are characterized by internal motivation, pursuit of their own boundaries, testing of novel and exciting activities and the need for doing joint activities with acquaintances and friends.
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Visual Analysis and Geometric Modeling of Metal Foams
89-92Views:114The development of an efficient procedure for 3D modelling and finite element simulation of metal foams
is one of the greatest challenges to engineer researchers nowadays. Creating 3D CAD model is alone a demanding
engineering task due to its extremely complex geometry, and the proper finite element analysis process is still in the
center of the research. The aim of this project is to analyze the related literature and to adapt the results may be
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The Effect of annealing temperature on corrosion resistance and microstructure of Zr-Sn-Nb-Fe alloy
420-424Views:126The Ti-2Al-2.5Zr titanium alloy plate in beta phase water quench at different times of the reentry after annealing is implemented while primary phase number and size distribution of samples are obtained. This research is carried out on corrosion behavior in 3.5% [mass fraction] NaCl solution. Experimental study showed that after the beta phase water quenching Ti-2Al-2.5Zr titanium alloyed after 500 oC annealing when partial recrystallization happened. There seems to be lots of tiny dispersion in the alloy that was annealed with its samples of six-party [HCP] structure of Ti, Zr, Al phase 2 with the dimension below 100 nm. Reaching 500 oC when the rate of annealing at a primary phase of the sample at 550 oC is low 90% of the primary phase is less than 100 nm. The changing of the rule of present decreasing also triggers little difference overall. Precipitation in the process of annealing Zr [Nb,Fe,Cr] 2is less that proves to be good for corrosion resistance.
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Business Students’ Attitude to Social Responsibility
1-10Views:277The companies’ most important goal is the satisfaction of consumers’ needs and the profitmaking. But nowadays the companies have to deal with the activity of corporate social responsibility, too. Therefore it can be interesting to research about the next questions: can ethics be taught? Do we have to teach ethics in the schools and especially in the business schools? What are the students’ attitudes toward the social responsibility? Are students sensitive and open-minded connection with this issues? The aims of the study were to examine responsible management attitudes among business students at the University of Debrecen (Faculty of Economics and Business). We draw their CSR pyramid (based on Carroll model) and present their opinion in reference to business education’s role in social issues.
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Vezetési stílusok egykor és most
1-16Views:3072The throughputs of Management sciences have always been in the middle of interest for its 105 years long history. Analysing the management styles is a prospering and actual scientific approach of leadership research. In the following, I present the throughputs of the researches which are applying this approach: I introduce both the „classical”management style models and the new ones. As for„classical”models, I introduce the decision-making oriented typologies, the personality oriented typologies and the situational leadership theories. By „new”theories I introduce the feminin and masculin management styles, the transactional and the transformational leadership and the participative management style. In the article I summarize the internal and external factors that influence the management style, and the same time introduce the outcomes of researches studying the topic.
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Millennium Generation Work Experience
657-665Views:225If we are open-minded in our everyday life, we should not overlook the phenomenon of student work. Within the framework of this study, our aim was to examine the work experience, later employment plans and income needs of students starting their studies at the Faculty of Economics at the University of Debrecen. In addition, we analyze the most important sources related to student work through literature studies.
It is important to pay attention to changing attitudes of newcomers to higher education as they become active job seekers after graduation. At the Faculty of Economics of the University of Debrecen, about 1,700 students started their studies in the 2019/2020 academic year. Our research was conducted with the involvement of these students.
The data were collected among students participating in the stork camp organized by the University of Debrecen. The survey covers, among other things, the initial salary requirements, previous work experience, future plans, including the willingness to work abroad, and factors that are taken into account when choosing a job.
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Study of the University Electronic Games E-sports League and Its E-sports Players
52-61Views:153E-sports are competitive video games coordinated by different leagues and organisations. E-sports players belong to teams or different managements, which are sponsored by various economic companies and establishment. In the beginning, only offline and then online competitions were organised, and nowadays an offline final takes place in sports halls at the end of an online qualification round. The primary objective of the present research is to study the e-athletes participating in the University Electronic Games (UEG) e-sports competition. In addition to the e-sports players, I consider it important to examine the tournament itself, how the players interviewed rate it and what motivated them to participate again. I conducted an online questionnaire survey among the participants of the three seasons of the UEG online tournament organised by the University of Debrecen. UEG is the largest university e-sport tournament in Hungary in terms of its number of participants, which is why it was selected for the study. The participants in the study are motivated to compete in order to achieve success and enjoy competing to win, for them e-sports is a self-fulfilment. They keep up to date with national e-sports news and competitions through social media and the university mailing system. In general, the participants rate the UEG e-sports championship highly. The organisers need to improve the organisation of the tournament and their preparedness to run a tournament of this size. Their strengths are their helpfulness and their accurate and precise information about the tournament.
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Solid-Lattice Stem Optimization Design for Hip Implants
39-46Views:428The goal of this study is analyzed and design a methodology to reduce stem mass, through topology and lattice optimization of a Ti-6Al-4V hip implant, meeting yield stress requirements. Four optimization cases were studied: Topology optimization (1), Lattice design 100% (2), Lattice design 50% (3), Lattice design 25% (4). Five load cases from a study were applied for each optimization cases: Combined (LC1), standing-up (LC2), standing (LC3), going up stairs (LC4), jogging (LC5). The optimized cases design reduced stem mass approximately by 30% (1), 5% (2) ,8% (3) and 2% (4), compared with the total stem hip Ti-6Al-4V implant.
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Co-authorship Network Analysis
76-84Views:166The methodological basis of research on networks is given by graph theory. During the network analysis we work with a big data population and we are mainly analysing the relationships of the actors, which can be visualized with the graph network. The analysis of social network is becoming more and more popular in academic life as well. Most of the co-authorship networks are built around a number of prestigious people who manage their own network as a central player creating cliques.
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The Effect of Player Transfers on Football Companies Valuation
Views:265Transfer seasons are one of the most highlighted periods in world of football. The market of player rights forces the greatest european clubs with their enormous budgets to compete with each other in order to aquire the most talented and most succesful players. It is not uncommon to sign players for tens of millions of euros, to this extent these expenditures are seriously affecting clubs bottom line. However, despite the expenditure nature of player transfers the value of these clubs increase, based on the best known measurer for companies valuation: the stock exchange. In my research the effect of player transfers ont he valuation of football corporations are presented through market value development of stock market listed clubs namely Juventus and BVB Dortmund. Based on my results if the examined clubs were signing players according to a player transfer policy considered as succesful the value of examined clubs had increased through stock market price independently of player transfer balance. Moreover the effect of coronavirus could had been noticed, since both clubs valuation decreased heavily in the 2020 summer transfer window probably due to the revenue loss caused by the pandemic.
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Influence of MTP on Surface Roughness and Geometric Accuracy of Machined Surface at WEDM
91-97Views:138Electrical discharge machining technology is one of the most precise machining methods. Therefore, even the smallest deviation of micro and macro geometry generally has a significant impact on the overall quality of products produced by this progressive technology. The quality of the machined surface after Wire Electrical Discharge Machining (WEDM) is influenced by a large number of factors, most of which are influenced by the Main Technological Parameters (MTP). The aim of the paper was to describe the results of experimental research aimed at assessing the impact of MTP for WEDM on the quality of machined surface in terms of geometric accuracy and roughness parameters Ra and Rz. The samples were made of high alloyed ledeburitic chromium-molybdenum-vanadium steel designated EN X155CrVMo12-1 on a Sodick AQ535 electroerosion machine. The tool used was a standard compact brass wire 0.25 mm with the designation Elecut Brass CuZn37.
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Virtual Testing Method of Human Knee Prosthesis
386-392Views:136In the human knee joint, a degenerative wear of the joint can be formed, the common treatment of this disease is the total knee prosthesis geometry replacement and prosthesis implanting, the aim of our research is the study of the human knee joint with applications in prosthesis, we will develop a method by creating a virtual knee prosthesis geometries, we will generate the geometries using the ADAMS program and examined on a special knee prosthesis qualification equipment.
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The Information Security Risks of the BYOD
176-185Views:234Today we cannot imagine our everyday lives without using our smart devices. While commuting we often get into people - even literally - who are doing their work on their portable devices 24 hours a day. This habit is widespread; there are many solutions that can be used by the corporation to have their employees work on their private devices, besides using it in their personal life. They can use these devices at their home, while commuting, or even while being at their own cubicle at the firm. In this article, we are concentrating on the IT risks of the firm with this work practice from a theoretical point of view. After this step, we will continue our research with investigating the problem of measuring and mitigating of these risks.
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Sections of Hungarian Contemporary Architecture and Fine Arts
115-122Views:173In my study I have examined the sections of Hungarian contemporary architecture and fine arts. In the historical overview it has become clear that two turning points have influenced contemporary arts: the total art work (Gesamtkunstwerk) of the Ghotic and Baroque styles. I listed the sections in three categories: metamorphosis, relationship and section. The sections are the highest level of these categories. I explained my research in detail by analyzing these sections, at János Megyik's art and his Gate statue at Life Science building and library at the University of Debrecen.
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Why do not people attend football matches in Hungary?
11-22Views:299Both international and domestic research on passive sport consumption focuses on the motivations of fans. However in Hungary, unlike the examples of North America and Western Europe, we have to look for answers to the question of why people do not go to football matches. In order to find an answer to this question, we conducted an online survey with a number of items of 347 people. For the latter a scale measuring absence from sport consumption was used and the reliability of the scales was tested by Cronbach's alpha calculation. After our principal component analysis, we developed 5 internal and 5 external factors, on which we conduct hypothesis test along demographic and sports consumption variables. Based on our results, we have established that, contrary to public opinion, the low number of spectators in Hungarian football matches is not only and primarily due to unsucces and the low quality of matches. Our respondents are mostly kept away from stadiums by football-related government measures, as well as by preferring to participate in other recreational program opportunities.
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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) .
