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  • Examining Drone Logistics Solutions in Retail
    48-61
    Views:
    175

    The possibilities of using drones in transportation will be determined by the capabilities of drone technology, legislation, various advocacy and trade unions, and the degree of general acceptance. Technology and infrastructure are given, customer habits and needs are favourable, and emissions generated by packets moving between two points are growing steadily. Despite these favourable conditions, the effects of drone use should be thoroughly reviewed. The environmental impacts of the project were analyzed by PEST analysis and the main influencing factors were studied using the Porter model. Concluding our results based on questionnaire surveys and feasibility examinations of fast food delivery, it can be said that a system based on drones can efficiently be operated and cost-effective using round trips, however, the legal issues and uncertainties that arise in the delivery of drone hippers remain a very significant hindering factor for a long time.

  • Geometry Around Us - Development of the Skills for Students in the Secondary Education
    112-121
    Views:
    93

    In the framework of the project EFOP-3.6.1-16-2016-00022 00022 „Debrecen Venture Catapult Program”t workshops are held in secondary schools in order to show for the students that the precise knowledge about the mathematical backgrounds is an important part of the engineers works. We give lot of examples in our environment for appearing of quadratic surfaces; for instance in architecture, in mechanical engineering life (gear– wheels, twist drills,…etc.).The development of geometrical spatial ability happen by the help of using 3D animations, moreover we investigate the changing of the shape of surfaces by mathematical shoftwares. We are going to built hyperboloid of one sheet and hyperbolic paraboloid.

  • What is the function? – experiences of an occasion among the secondary school students
    560-570
    Views:
    137

    In the frame of the project EFOP-3.6.1-16-2016-00022 „Debrecen Venture Catapult Program" it was held an occasion among secondary school students the aim of which was formation of that concept which is very important in the engineering area. In many cases in order to solve problems necessary that students have an "ideal" function concept image (the image is interrelated with the notion of the concept) and they can change between different representations of the function. In our paper we will show the experiences of the occasion in which was formed the function concept by investigation of several relationships from the everyday life and engineering area with the help of individual and cooperative learning method.

  • Review on Construction Procedures of Driving Cycles
    266-285
    Views:
    291

    The goal of this paper is to give an overview of the literature of construction techniques of driving cycles. Our motivation for the overview is the future goal of constructing our own driving cycles for various types of vehicles and routes. This activity is part of a larger project focusing on determination of fuel and energy consumption by dynamic simulation of vehicles. Accordingly, the papers dealing with sample route determination, data collection and processing, driving cycle construction procedures, statistical evaluation of data are in our focus.

  • Maintenance Strategies and Life Cycle Costs of Renewable Energy Systems
    106-116
    Views:
    141

    Life cycle costs are important factors in decisions on renewable energy investments. Since maintenance costs generally constitute a high portion of the life cycle costs, the maintenance strategy applied in a project can affect the bottom line significantly. The effective maintenance tools used in the production industry (e.g., diagnostics, condition monitoring, data management, integrated information systems, machine learning, and automated decision making) can be involved in planning and maintenance of renewable energy systems to gain the benefits of these approaches. In this paper the effects of maintenance strategies on life cycle costs are investigated and the benefits of up-to-date condition monitoring techniques are presented through case studies.

  • Algorithmization in Playful Way
    105-111
    Views:
    97

    In the “Extending the Technical Researcher Capacity, Developing Research Services and Building a Knowledge Square in Engineering Education” sub-program of the EFOP-3.6.1-16-2016-00022 "Debrecen Venture Catapult Program" project a research group on engineering and innovation skills was founded. This team undertook to develop skills development workshops for high school students in connection with mathematics, physics, descriptive geometry and informatics topics. In this paper the "Algorithmization in playful way" workshop will be presented, where we develop the student's algorithmic skills by playing computer games.

  • International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
    1-12
    Views:
    288

    The "International Financial Reporting Standards (IFRS) Convergence Process for Small and Medium-Sized Entities (SMEs)" seeks to address the unique challenges and requirements faced by smaller businesses in adhering to international accounting and reporting standards. This initiative recognizes that SMEs operate in diverse economic environments and have distinct financial reporting needs compared to larger enterprises. The primary purpose of this convergence process is to enhance the relevance, accessibility, and practicality of IFRS for SMEs, fostering consistency in financial reporting practices across global markets.A project to create accounting standards appropriate for small and medium-sized businesses (SMEs) is being worked on by the International Accounting Standards Board. This abstract provides an overview of the convergence process involving International Financial Reporting Standards (IFRS) for Small and Medium Sized Entities (SMEs). With the global landscape of financial reporting constantly evolving, the integration of IFRS tailored specifically for SMEs marks a pivotal transition towards harmonizing financial reporting practices. This paper examines the essential elements and implications of this convergence, addressing the challenges and benefits faced by SMEs as they align with these international standards. The analysis delves into the driving factors behind the convergence, including the necessity for a unified and transparent financial reporting framework, aiming to facilitate comparability and accessibility of financial information across borders. Furthermore, the abstract discusses the potential impact on SMEs' financial reporting quality, decision-making processes, and access to capital. Through a comprehensive review of the convergence process, this abstract seeks to contribute to the understanding of the significance and implications of adopting IFRS for SMEs, thereby providing valuable insights for practitioners, regulators, and stakeholders in the financial reporting ecosystem.

  • Applied Mathematics exercises in a secondary grammar school lesson
    554-559
    Views:
    169

    In the frame of the project EFOP-3.6.1-16-2016-00022 „Debrecen Venture Catapult Program" on may, 2019, I maked a test and it was completed by a secondary grammar school students in Mátészalka. In this lesson there were many exercises that showcase the different applications of mathematics.

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