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• Z Generation’s Expectations Against Leaders

  1-11

  Anita Pierog

  Panni Erdei

  Éva Gergely

  Views:

  1566

  Expectations and ideas of labor market, workplace and leaders vary among different generations. In the current study we discuss the results of a word association survey which was conducted in 2015 among students in higher education. Students were asked to write down their first thoughts that they consider important against leaders. 391 students participated in the survey. The students formulated 20 different attribute-groups which can be classified into three main groups. Most of them defined sturdiness and empathy as their most important expectations against leaders. Attributes defined by 3-8% of respondents form the second group, while attributes defined by 1-2% are in the third group. The results show that sturdiness, confidence and authority are high above the most important skills for Generation Z.

• Selection of Possible Installation Sites for Sour Cherry Refrigerated Containers and Estimation of Container Volumes to be Installed Using GIS Tools

  108-115

  János Biró

  Zsolt Varga

  Views:

  75

  The purpose of this study is to propose the selection of installation sites based on publicly available data and sour cherry refrigeration container specifications, as well as to estimate the number of containers to be installed at possible sites. Today's escalating fuel supply and fuel price extremes make it particularly important to develop a sensible logistics sub-solution in the complex process of production, harvesting, storage, processing and sales. We undertook to develop a geospatial system that can be built and operated economically, its data sources can be updated occasionally or even at regular intervals, it is suitable for producing other outputs with additional descriptive or spatial data.

• Company Valuation of an Entity Operating in International Accounting Environment

  320-331

  Mirjam Hamad

  Ildikó Dékán Tamásné Orbán

  Views:

  598

  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.