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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 Operating and Financing Environmental of Local Public Transport
190-196Views:183In Hungary the financing of the local public transportation is becoming a great obligation for the public service providers. The institutional framework of the national segment is in line with the european standards, nevertheless based on the analysis of the revenues it is clear to see that the core problem is to be found in the hungarian compensation system. The free and reduced rate fares originating from the social fare subvention system need to be reviewed and the realistic adjustment of the price compensation is evitable, due to the fact that the volume of the state normative compensation is not able to reach the volume off loss in revenues in the local public transportation. The amount of compensation required by local governments is raising every year. Besides assuring the stable operation it is also important to maintain the high quality of services and improve the segment in order to raise the number of passangers.
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Numerical Model Analysis of Myring–Savonius wind turbines
180-185Views:192Nowadays the importance of renewable energy is growing, and the utilization of the low wind energy potential is getting crucial. There are turbines with low and high tip speed ratio. Turbines with low tip speed ratio such as the Savonius wind turbine can generate adequate amount of torque at low wind velocities. These types of turbines are also called drag machines. The geometry of the blade can greatly influence the efficiency of the device. With Computational Fluid Dynamics (CFD) method, several optimizations can be done before the production. In our paper the Savonius wind turbine blade geometry was based on the so-called Myring equation. The primary objective of this paper was to increase the power coefficient by modelling the effect of the wind on the turbine blade. For the sake of simplicity, a 2D cross-sectional area was investigated in the simulation with ANSYS CFX 19.1.
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Diagnostic Model for Supporting the Development of Health-conscious Organizational Behavior
1-18Views:357In the 21st century more and more countries of the world take the attitude that human health is not just an issue for healthcare services but for all major areas of life. Such an area for employees is the workplace. Protection of employee health and safety has for a long time been a non-transferable (objective) obligation and responsibility for employers in Europe. Connections between health and the workplace have however extended far beyond the traditional aspect of safety and health at work. Developing a health-conscious organisational behaviour means a challenge for many Hungarian companies; the model described in this study assists them in both diagnosing their current situation and choosing the appropriate course, method and tools for development.
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Examination of the Informative Part of the Notes to the Financial Statement Amongst Hungarian Companies Engaged in Sports Activities
108-116Views:203Currently, the role of sports has intensified and changed; by now, it has become a separate area of interest from an originally civil, exercise-based, private leisure activity. In the case of sports-related economic research, both macro- and microeconomic research can be mentioned. Its economic significance, its contribution to employment, national economic income, and consumer spending is involved in macro-level research, while the examination of the functioning of sports services and organizations, and the characteristics of demand and supply are micro-level research activities. One of the reasons for the development of sports activities was the increase in their economic significance, which created a need for their economic analysis. 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. 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 sports activity (Hungarian NACE No. 931) 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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Numerical Model Analysis of Natural Gas Combustion Burners
67-71Views:159Traditional power plants still the dominating power source for all the major industries and powerdemanding facilities, the most crucial facility for the whole plant operations is the industrial boiler which generatessteam, heating energy or electrical power. Boilers generate energy by combustion. The improvement of combustion efficiency could greatly influence the energy consumption and will make the boiler more efficient and cleaner (less emissions), that’s why it is important to understand the combustion and thermal flow behaviours inside the boiler. Beside experimental testing, computational work nowadays becoming more and more important due to lower cost and acceptable accuracy with minimum error. With numerical calculations method, the computational model created by a Computational Fluid Dynamics (CFD) software could reduce a lot of trial and error on experimental work. In this paper utilizing the ANSYS FLUENT 19.1 software to make crate the combustion model. The ratio of air to fuel mixture, the equivalency factor, mass flow rate of the mixture, velocity, mass fractions of the mixture components (fuel and air) and their temperatures will serve as the input parameter while the exhaust gase component mass fraction, temperature, mass flow and velocity will be monitored.
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Algorithmization in Playful Way
105-111Views:97In 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.
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Development of Analysis of Loss Sources of Vehicles
733-737Views:199Vehicle fuel consumption can be significantly influenced by various types of losses such as loss from bearing, aerodynamic drag and rolling drag. It is important to highlight that fuel consumption reduction can be only achieved when those losses are reduced that are induced during the operation.
The aim of our work group is to define the calculation method and the magnitude of the losses of the vehicles. These parameters are intended to be serve as input parameters for future energetic modelling of vehicles.
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Calculations of Performance Losses for Automobile Vehicles
210-218Views:221Vehicle-energetic-models are used to analyze the performances and when a comprehensive structure is established even optimization could be done. For these kinds of models, the losses of the vehicles have to be known. These losses could significantly effect of the vehicle fuel consumption. From these losses the rolling resistance, drive elements and aerodynamic drag are discussed. This paper reviews some of the literatures that describes the calculation methods and gives us some idea about the degree of their value. Our further goals are to have an UpToDate loss coefficient dataset and calculation methods for further vehicle-energetic modelling.
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Analysis of the Supply of Sport Services by Organizational Aspects
465-474Views:288The spread of consumer societies has led to the commercialization, and the emergence of profit-oriented operating frameworks in the fields of sport. The sports enterprises, involved in the operation of competing groups on professional, spectator fields of sport have already been examined from legal, economic, organizational points of view by a number of international and Hungarian researchers. In this article, we attempt to cover and summarize the Hungarian research approaches on this subject. The motive behind our investigation is that we should launch an organizational examination of the Hungarian profit-oriented sports suppliers in the near future. We plan to analyse the property, financial, income, organizational, management and labor management related situation of these sports enterprises. In order to ground the research, the review nature summary of domestic economic, organization science related secondary examinations is essential, which allows the development of the appropriate research methodology and the comparison of our results with the antecedents.
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Construction of Tourism Supply Chains Based on Consumer and Service Provider Responses
Views:211The tour operator wants to satisfy all the needs of those who want to travel at the highest possible level. Experiences related to planning and organizing trips are almost as important as the vacation or excursion itself. My study compares the characteristics of domestic and foreign trips based on the consumers responses. The comparison was done by the following points: time for preparations, the reservation process, getting to the selected destination, the hotel selection, or the duration of the journey. At the same time, the chain is completed with tourism service providers, whose cooperation is key to meet the needs of travellers, all in the common interest of the guest being satisfied when they return home.
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The Efficiency of Intellectual Capital as a Crucial Factor of Innovation
419-428Views:262In today's global economy, there is a substantial shift from manufacturing to services, which challenges both economic policymakers, business stakeholders, owners, suppliers, competitors, and ordinary people: restructuring will encourage all economic players to learn how to adapt to new trends. That is why our research focuses on innovation and the ability of companies to create value. The IT sector is currently one of the fastest-growing and most innovative sectors within the service industry. The success of IT companies is greatly determined by their ability, how to make effective use of their intangible assets at their disposal, including intellectual capital, which is defined as a non-financial asset. So the question may arise: how is it possible to quantify and in monetary terms the intellectual capital of the companies to be examined? That is why, we calculated for the most successful Hungarian IT companies the widely recognized index, the VAICTM index, for which domestic calculations are not yet available. Indeed, this indicator eliminates the lack of information stemming from reporting standards by the methodology relying on publicly available financial reporting data. The indicator itself is a top indicator whose two main sub-indicators quantify the effectiveness of intellectual capital and physical capital.
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Application of drones in solving EHS tasks
296-303Views:216Drones or unmanned aerial vehicles (UAVs) or unmanned aerial systems (UAS) are unmanned aerial vehicles without pilot and passenger on board. These tools have been used primarily in the military, but have now grown significantly in applications including industrial use, services, disaster management, and the civilian sector. We briefly introduce the most important classification criteria for drones. In addition, in this study, we have collected the uses that the industry and the EHS sector can or will use in the future. We mention the most important drone-mounted and mountable accessories that can be used by users for their specific tasks.
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Self-developed Controller System –based on Open-Source Applications
97-105Views:106In the University of Debrecen Building Mechatronics Research Centre faced by the application of building automation technology, are tackled by cutting edge research performed at the Research Centre. The embedded device system, the focus of the ongoing project at the Research Centre, is programmable, reconfigurable, and adjustable. The design of an efficient embedded system must meet regulatory requirements, for optimizing building energy efficiency. The system provides solutions for a range of industrial applications, and peaks the interest of building services providers (e.g. SMEs).
