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• Evaluation of the Factors Defining the Relationship Quality in Respect of the Customer-Supplier Cooperation

  589-601

  Noémi Ványi

  Views:

  157

  The 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.

• Food Security and Economic Growth: An Income Level Comparison

  16-29

  Domicián Máté

  Ádám Novotny

  Views:

  192

  Food security is a fundamental but often neglected aspect of economic growth and sustainable development. This paper examines the effect of food security on productivity (GDP/capita) over time, while taking the income level of various countries into account. Dynamic panel regression analyses suggest that food security is positively related to productivity, but this effect is stronger in more developed countries. The study highlights the complexity of the economic problems faced by the least developed countries, where increasing the consumption and supply of food is insufficient for significantly increasing economic performance.

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

  129-138

  Éva Diószeginé Zentay

  Views:

  159

  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.

• Civic Organizations, Sports Civic Organizations and the Control

  289-299

  György Norbert Szabados

  Éva Bácsné Bába

  Veronika Fenyves

  Zoltán Bács

  András Helmeczi

  Krisztina Dajnoki

  Views:

  240

  Control, az a managerial function cannot be considered as one of the most frequently preferred examinational topics, and it is also valid for the matter of civic organization. Nevertheless, we must not forget about the increasing number and intensive non-profit sphere after the change of the regime, where the civic sphere inside has become determinant. In 2017, 15,2% of the 61 151 nonprofit organizations had a sport profile, and this ratio is higher, 16,2% regarding the 53 613 classic civic organizations (including only associations and foundations).  The specialty of these organizations is the strong relationship with subsidies, and it seems that it has turned into subsidy dependence by now (2/3 of the incomes are subsidies), as a conclusion from the data of the Hungarian Statistical Office. This topic may also become sensible in a way, when an organization cannot account the received subsidies or cannot meet expectations of the judicial expectations, which all raises managerial control related concerns. It also highlights the relationship between civic organizations and control. In this study, we aim to cover some relevant specifications of the topic through the control, as a managerial function, and based on the results we may conclude that a higher ratio of organizations cannot really perform by the expectations.   

• 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.

• Management Practices from Christian Point of View

  14-30

  Eszter Tóth

  Tünde Csapóné Riskó

  Views:

  200

  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.

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

  466-477

  Dávid Sütő

  Views:

  1062

  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:

  118

  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:

  463

  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.

• Examination of Sports-Related Expenditure by Competitive Sportsmen and Women

  126-134

  Kristóf Tibor Dorogi

  Views:

  122

  The economic role of sport has grown worldwide in recent decades, and Hungary is no exception. Sport is one of the most important industries, offering significant economic benefits to the country. Accordingly, the sports economy is attracting increasing attention and playing an increasingly important role in both the international and domestic economy In the study, we looked at how much people spend on sport activity. A questionnaire survey was conducted. In addition to demographic data, we asked about their sporting habits and their willingness to spend on sport. The majority of respondents are competitive athletes, mostly competing in team sports. The results show that respondents who compete in team sports have a much higher expenditure, on a monthly basis, than people who compete in individual sports.

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

  531-538

  Tímea Takács

  Views:

  129

  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.

• Examining Used and Sportswear Supply Chain Strategy and Indicators

  86-98

  Gergely Maklári

  Csanád Sipos

  Views:

  239

  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.

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

  60-68

  Éva Bujalosné Kóczán

  Views:

  132

  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.

• Examination of the Relationship between Renewable Energy and Economic Performance

  234-243

  Hayyan Boubou

  Judit T. Kiss

  Views:

  206

  Many countries are making considerable efforts to achieve solutions to environmental problems that we face today and developing renewable energy resources is one of the potential long-term solutions that constitute an absolute priority from a sustainable development perspective. The usage of renewable energy is one of the critical future challenges to reduce greenhouse gas emission and decrease energy dependency at the same time. Thus, replacing traditional energy sources with renewable ones, like Hydropower and wind power to produce electricity instead of fossil fuel. The objective of this study is to find a relationship between renewable energy consumption, macroeconomic factors, and the environment. There is a reliable and significant (at 1% significant level) association between REC with GHG and GDP and a relatively strong association with EC.

• Development of Entrepreneurial Skills Among Engineering Students

  209-225

  Éva Diószeginé Zentay

  Views:

  180

  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.

• Impression Management Strategies Used by Foreign Students

  127-132

  Mária Ulyhelyi

  Edit Barizsné Hadházi

  Views:

  115

  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:

  123

  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.

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

  298-312

  Géza Lámer

  Views:

  109

  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.

• Labor market effects of health promotion on human capital

  591-602

  Péter Gottfried

  Views:

  486

  Today, workplace health promotion is increasingly present, both domestically and internationally. In my research, I used literature analysis to show how workplace health promotion programs, including physical activity, how affect employee earning capacity and productivity. Human capital is a significant factor in productivity. Human capital can be defined, that the human inner, inseparable features and characteristics of a person to which is invested and, as a result, increases the productivity of the individual. Investments can include health spending (health promotion programs), costs of extra-curricular lessons and time to find the ideal job.

  I’ve been used secondary data collection during my research. In my research I have reviewed the source of literature on health promotion and physical activity primarily. After reviewing the literature, consequence of the research that investing in health, including investing in physical activity, it also contributes to improving health, as well as increasing life earnings and productivity at work.

   

• 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:

  241

  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.

• Risk Management Requirements in Management Systems

  314-323

  Attila Hakczman

  Views:

  249

  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.

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

  39-53

  Ákos Pethő

  Christa Sára Pfau

  Views:

  313

  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.

• Macroeconomic Analysis of Expenditures on Education as Human Capital Investments

  520-530

  Judit T. Kiss

  Views:

  143

  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:

  454

  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.

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

  389-398

  Enikő Tóthné Kovács

  Judit T. Kiss

  Views:

  393

  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.