Search
Search Results
-
Why do not people attend football matches in Hungary?
11-22Views:274Both 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.
-
International Financial Reporting Standards Convergence Process for Small and Medium-Sized Entities
1-12Views:201The "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.
-
Learning Curve Based Sigma Level Determination in Interrupted Non-Production Processes
260-270Views:132The philosophy and methods of six sigma process development have been applied successfully since mid1980s, and the application of the six sigma concept in non-production processes has increased significantly in the last decade. In this paper processes that can be characterized by learning curves are modeled. The quality of such processes can be analyzed on the basis of the six sigma concept. In this paper two back office processes are analyzed. The processes are built up of simple repeated steps and incorporate some interruptions. The application of the model allows the calculation of the maximally permitted number of interruptions in the process if the preliminary determined norm is to be kept.
-
Specialties of First SMED in Pharmaceutical Manufacturing
1-11Views:198Single Minute Exchange of Die (SMED) is considered as an effective lean management method increasingly used in pharmaceutical manufacturing. By reducing change-over times and costs, the successful implementation of the first SMEDs may bring a significant increase in terms of manufacturing flexibility. The purpose of this study is present the special factors that fundamentally determine SMEDs applied especially in the process of pharmaceutical manufacturing. By focusing on a well defined part of the pharmaceutical manufacturing process, lasting from Weighing and Measuring to the end of Tablet Pressing, the study also aims to highlight the benefits of SMED itself. The findings of the research are based on the practical experiences of four SMEDs implemented in various sections of production. According to the experiences and considering industrial specialties, the implementation of SMED has to harmonise with the requirements of Good Manufacturing Practices (GMP) which are representing the golden quality standards of pharmaceutical manufacturing.
-
Challenges and Benefits of Working in Teams – Interpersonal Interactions in Health Care
11-19Views:251Teamwork 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.
-
Relationship between Population Growth and Urbanization
527-541Views:443The main purpose of this article is to examine how to respond to and change the field of urbanization. Creating dwindling new opportunities and challenges for globalization, new sector introductions and agricultural dominance. In relation to changing trends in urban and rural environments, people's preferences are very diverse and their lives are changing. The difference between a big city and a small city can test different lifestyles. It is a fundamentally important infrastructure personality insurance system (both cities), important from the point of view of larger cities and very different from small towns in terms of quality. The benefits of small towns can be a unique lifestyle and a healthy lifestyle, which can certainly be felt. Among the different characteristics of urbanization in developing and developed countries, we can mention the different time course and magnitude [1]. Namely, in developed countries the urban explosion has taken place for a long time and with fewer people than in developing countries [2]. The rate of urban population growth in the latter group will be 4.04% between 1950 and 1975, 3.6% between 1975 and 2000, and 2.4% between 2000 and 2030. The Earth and all of humanity are facing many challenges these days, and this trend will continue in the future. The planet's overpopulation and changing eating habits put great pressure on agriculture and the countryside. Research focused on the countryside focuses on analyzing the various functions of rural areas.
-
Quality Indexes of Warehouse Services
1-13Views:445There 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.
-
A Debreceni Egyetem Gazdaságtudományi Karának Controlling és teljesítménymenedzsment szakirány kurzusainak értékelése
100-107Views:496It is of major importance for the Faculty of Economics and Business of the University of Debrecen to become familiar with the opinion of students about the education carried out at the University, therefore particular attention is given to the feedback of students related to education. Measurement and evaluation/reviews serve multiple purposes. Students may – if explicit written consent of the lecturer is provided – get to know the opinion of their fellow students about each course, lecturers may receive feedback about the reputation of their courses, the University and Faculties may acquire information about the overall opinion of their students about the training. Feedback is basically suitable for supporting the work aimed at the improvement of training quality. In the scope of present study the reviews submitted by the students of the Controlling and performance specialisation within the Management and Organisation course are introduced.
-
Comparing higher education preferences with labour market needs
382-392Views:377Hungarian institutions of higher education play an important role in national economy: they ensure intellectual labour with appropriate knowledge and professional competencies for Hungary in all profession fields. If the rules of private sector are applied for these institutions – interpreting it within a certain framework as the quality of education and research has to be maintained and there are social benefits associated with them -, they owned by the state, their management is the institutional leadership and their consumer is the labour market. Thus, training programmes must or should be developed in accordance with the needs of labour market. It represents a major challenge, even without taking into consideration other factors, since future requirements should be aimed (at least a 3-5 year training period later) – along with a rapid technological development. Even if the state makes significant efforts to adapt training programmes to meet the requirements of the labour market demands, students who want to further their education pay limited attention to these factors in their educational decision-making. Partly for this reason, career transition or shortages may occur in the case of certain professions. This paper seeks to address to what extent the most popular training programmes meet the expectations and to what extent the degree earned may be regarded as a ‘success’ in the labour market; moreover, if they do not overlap each other, how much applicants prefer those training programmes which are to be considered the most successful based on recruitment information. Admission statistics of Education Department and database of DPR provide the necessary information for the period 2010-2017 and these data sources enable authors to follow-up students from application to higher education until employment.
