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Comparative Analysis of the Notes on the Accounts Of Information-Technology Servicing Companies in Hungary
186-194Views:214In 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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Comparative Analysis of the Notes to the Financial Statement of Companies Engaged in Sports Activities in Hungary, Based on the Information of the General Part
117-125Views:211Contribution of the sports sector to GDP in the EU Member States is close to 5%, while in Hungary it is approximately 1-1.5%. This ratio is likely to increase, for which various subsidies of corporate tax provide a good basis. The information mentioned above confirms that the economic analysis of companies engaged in sports activities is an interesting and necessary field of research. 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. The sports activity companies are analysed using various packages of the R statistical system. By means of text mining, we analyse the extent to which the notes on the accounts provide the necessary information that would be indispensable for the proper interpretation of the balance sheet and the profit and loss account.
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The Potential of Online Workouts for Fitness Trainers
49-60Views:371The importance of physical activity for both physical and mental health is unquestionable. For leisure athletes, fitness clubs can be considered as popular facilities for everyday workouts. Classes run by qualified trainers, whether individual or group workouts, are very popular. In line with the worldwide trend, there is a growing expectation for fitness workouts to be reachable as simple as possible, in as many forms as possible, regardless of the location. The aim of our study is therefore to map the prevalence of online training among trainers working in the fitness sector. There is a significant demand for such workouts, even if it cannot completely replace hours of personal presence. In addition, as well as for target groups who want to find a form of exercise that can be performed anywhere, anytime, the online space provides an ideal opportunity to practice regular physical activity, as well as a good opportunity for coaches to expand their clientele and services.
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Designing of Lab-scale Anaerobic Digester Equipped with Maxblend Impeller to Evaluate Effect of Mixing on Anaerobic Digestion
404-413Views:146Operational parameters can be easily controlled at lab scale experiments for an anaerobic digestion process. Our aim is to design a lab-scale digester equipped with an impeller to investigate how the geometry of impeller and different mixing modes effect the biogas yield of digester. Further, the methods of measuring the gas volume, gas composition, mixing intensity, torque, temperature are discussed in this article. The assembling of 4 liters digester is described which can be operated at various operating parameters which control the anaerobic digestion process. Mixing is very important to enhance efficiency of an anaerobic digester. To attain mixing Maxblend impeller is used in this lab-scale digester due to its better performance for mixing and power consumption. Various design consideration has been described.
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Combustors with Low Emission Levels for Aero Gas Turbine Engines
503-514Views:379The aircrafts are responsible for emitting several types of pollutants, especially the pollutants in the form of NOX, CO2, CO, UHC, SOX and Particulate Matter PM (smoke/soot). The impact of aviation emissions on the global is well known, where these emissions modify the chemical and microphysical properties of the atmosphere resulting in changes of earth’s climate system, which can ultimate in critical changes in our planet fragile ecosystem, also the pollutants produced by aircraft engines cause many health problems. This is why the International Civil Aviation Organisation (ICAO) is seriously seeking to control the emission levels by issuing new standards during the successive meetings of the Committee on Aviation Environmental Protection CAEP (CAEP/01 in 1986, CAEP/2, CAEP/4, CAEP/6, CAEP/8, etc). The new regulations include more stringent standards aimed to reduce emission levels, this led to increased interest in low emission technologies. In this paper, a comprehensive review of low emissions combustion technologies for modern aero gas turbines is represented. The current low emission technologies include the high Technologies Readiness Level (TRL) including RQL, TAPS, DAC and LDI. Also, there are advanced technologies at lower TRL including LPP, ASC and VGC.
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Roguelike Games: The Way We Play
80-92Views:1275The spread of the gameable personal computers and game consoles resulted in the diversification of the video game genre, and from the 7th generation of the gaming consoles, the experience support of the games became largely enhanced. These games are now consumable owing to their resolution, the content, the plots are so fascinating so that they tie the gamer to the seat. Gamers seek experiences in the games. Still, such a special genre called roguelike was established, which is characterized by the constant termination of this world of experience in such a way that the gamer, as a results of the high level of difficulty, is obliged to start the game again and again. These new genre games are now leading titles of the new generation consoles, such as Demon’s Souls or the Returnal, gaining huge role in the introduction and sale of the new gaming console PS5. This study aims to reveal specifications of this genre, moreover, aims to describe through empirical research how gamers relate to it, and whether features of these games contribute to the devotion to them or lead to the disappointment from this world of experience.
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Formation of Oxide Layers with Femtosecond Laser on Steel Surfaces for Color Marking
174-178Views:209With the appearance of ultrashort pulse lasers, the researchers have begun working on various laser marking technology. Atmospheric heating and ablation of a surface induce laser coloration of metal surfaces. However, their application is still problematic today in the industry. With the appearance of femtosecond pulse lasers, a new concept became available for color marking. This concept is based on the formation of laser-induced periodic surface structures (LIPSS) on metal surfaces. The purpose of this article is to summarize the literature of laser color marking with ultrashort pulse lasers.
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Sportcivil szervezetek – számok a támogatások növekedése mögött
126-134Views:165A KSH adatgyűjtési tevékenységének köszönhetően a nonprofit szervezetekre vonatkozó átfogó adatok mind adatbázis, mind tájékoztató formájában elérhetőek. A gazdasági adatok között feltűnik az az évről-évre hasonló nagyságú, domináns támogatási részesedés. Különös tekintettel a klasszikus civil szervezetekre ez egyértelműen jelzi azt, hogy a szféra támogatáskitett és támogatásfüggő. Ezek a szervezetek ugyanis kimondottan alkalmasak támogatások fogadására. Tanulmányunkban szeretnénk másodelemzés révén rávilágítani arra, hogy a sporttal foglalkozó civil szervezetek/sportcivil szervezetek száma milyen összefüggésben van a támogatásokkal, különös tekintettel két specifikus támogatási formára, a NEA-ra és a TAO-ra vonatkozóan. Az eredmények arra utalnak, hogy van összefüggés a támogatások összegének növekedése és a sportcivil szervezetek számbeli növekedése között, és ez kifejezetten igaz az egyik legrégebbi és legújabb támogatási forma esetében is.
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Surface Activation of High Impact Polystyrene Substrate Using Dynamic Atmospheric Pressure Plasma
80-87Views:143Over the last decade, the number of researches has increased in the field of bonding technologies. Researchers attempt to improve surface adhesion properties by surface treatments. Adhesive bonding is one of these bonding techniques, where it is important to see what surfaces will be bonded. One such surface property is wetting, which can be improved by several types of surface treatment. In recent years, atmospheric pressure plasmas have appeared, with which research is ongoing on surface treatments. In our research, we will deal with the effects of plasma surface treatment at atmospheric pressure and its measurement. In addition, we summarize the theoretical background of adhesion, surface tension and surface treatment with atmospheric pressure plasma. Our goal is to improve adhesion properties and thus the adhesion quality.
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Design an Opening Force Measuring Device for Balancing Clips
220-225Views:121This paper deals with the development of a force measuring device to determine the opening force of different types of balancing clips. These elements can be used in the impellers of ventilators to rebalance the rotor. The measuring device contains a commercially available beam type load cell. The data processing is performed by Arduino Nano development platform with a 24-bit sigma delta A/D converter. The device is well applicable to determine the opening force of the clips in different opening distances.
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Monitoring of Debrecen WWTP Biogas Fermentation Processes by Chemical Methods
79-83Views:168The anaerobic digestion is a widely used economical method for sewage sludge stabilization and also purification of waste water with a high organic content. All effective anaerobic digesters transform the organic matter into biogas containing methane, which usable component covers a significant share of the heat and electricity consumption of the wastewater treatment plant (WWTP). The increasing amount of biogas is a priority task of WWTPs, which we can achieve a deeper knowledge of anaerobic digestion processes. The main task of this study is the optimization of anaerobic sludge treatment of Debrecen WWTP. Digester towers processes and their impact on the biogas yield were also priority studied.
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Modeling the Thermal Behavior of Permanent Magnet Synchronous Motors
466-477Views:146The aim of this study is to present a thermal analysis of a permanent magnet synchronous machine based on finite element method. The developed model can be used to predict temperature distribution inside the studied motor during the rated operation. Electromagnetic computation is carried out with the aid of two 2D finite-element (FE) simulations on the cross-section of the PM motor. To analyse the process of heat transfer in an electrical machine, empirical correlations are used to describe the convective heat transfer from the different surfaces of the PM motor. The heat transfer coefficient is determined using dimensionless numbers and Nusselt number. After the loss calculation, the temperatures of the machine are calculated by using 3D finite element method. The results obtained by the model are compared with experimental results from testing the prototype electric motor.
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Experimental Study on the Effect of the Geometry of Punching Tool on Clinch Joints
154-158Views:119In this study the effect of the punching tool’s geometry on aluminum alloy clinch joints is analyzed by experiments. Based on FE simulations the tip radius and the cone angle of the punching tool is changed, and their effect was analyzed by microscopic investigations and single lap tensile-shear tests.
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Sports Civic Organizations-Subsidies and the Subsidy Exposure
341-347Views:141When we discuss the topic of civic organizations, especially sports profile civic organizations we need to note and comment that issue how these organizational forms are able and capable to accept subsidies. The related data of the Central Statistical Office (KSH) highlight the phenomenon that incomes of the classic civic organizations are mainly composed of state or private source donations. Although there is a really and pretty predictable subsidy system in the field of civic sphere currently, from one hand the distribution of the single subsidy forms considerably vary, on the other hand it result in the considerable amount of available financial resources. The fact whether subsidy forms and subsidy incomes have relationship with the addition alvariables of the organizational operation, such as subsidies provided, employment relationship, and expenditures may acquire special attention at the management of organizational operation together with the planned strategic interventions in the field of the civic sphere.
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Examination of Innovative Wastewater Treatment Method for Chemical Treatment of Municipal Wastewater
136-144Views:359The VízTEC Ltd. and Debrecen Waterworks Co.’s management mutually expressed their intention, that to designate a period of research examining the Debrecen Waste Water Treatment Plant’s (WWTP) intensification. During this period, the newly developed product, VIRON Plus 40 coagulating agent will be tested provided by the VízTEC Ltd. The aim of using the VIRON Plus 40 coagulating agent is the examination of intensification opportunities of Debrecen WWTP. The functions of the new generation of coagulants go beyond inorganic phosphorus precipitation and are growing. A modern WWTP is not only clean the water but also produces energy and usable sludge product. The appropriate energy balance, cost efficiency and carbon dioxide emissions reduction get increasing emphasis in WWTP’ operations.
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The Effect of MMS Lubrication on Surface Roughness During Machining
452-457Views:83I display this paper the chipping front metal of cutting allocated geometric, considering particular the friction. I catch the attention energy's balance sheet someday metal of cutting, open one new direction the manufacture technology. I display this new direction's metal of cutting condition. but built I delineate his paper final division this new policy searching programme, consumed trial instruments as well as the evaluation's mode.
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Evaluation Opportunities tor Recreational Sport Services – Adapted to Higher Education Environment
150-164Views:224In our study, we analyse various researches dealing with quality aspects of sport services, and different quality models related to the interpretation of quality. The results which were obtained in the framework of primary research activity present the opinions of students from five different research universities. Sport services’ operation and sustainability are determined by market regulations, as parts of the service industry. Considering that the university leisure sports services take place in a competitive environment, the universities often have to compete with external sports service providers for achieving confidence of the young generations. For the qualitative tests, we used the QSport-14 measurement scale, which is generally applied by sports centres. This scale investigates the sports services according to three different aspects: (1) instructors, (2) infrastructural facilities and equipment and (3) offered sport programs. We have adapted the measurement scale to the university environment because of the differences and special characteristics of external sports service providers and university sports services. In addition, we analysed the factors influencing recreational sports, and we also examined that what changes would be needed in order to improve the quality of recreational sport activities in higher education.
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Optimizing the combustion processes of a small scale solid fuel-fired boiler
358-369Views:136Over the last decade, the public has been paying increasing attention to reducing greenhouse gas and acid rain emissions and reducing particulate matter, which is extremely harmful to health and the environment. To improve air quality, the European Commission has achieved a range of measures to reduce air pollutant emissions in the transport, heat and electricity, industrial and agricultural sectors. In Hungary, the amount of gas and solid air pollutants from solid fuel combustion used by the public during the heating season represents a significant percentage of the total amount present in the atmosphere. In 2016, taking into the total emission, the 29% of CO2 emissions; 85% of CO emissions; 75% of the particulate matter emissions and 21% of the NOx emissions were derived from households. It follows that the improvement of air quality can also be achieved by controlling the emissions of solid fuel combustion plants. During our research we aimed to optimize the operation of a newly purchased TOTYA S18 boiler and a pilot pellet boiler. Operating the boilers in the correct mode minimizes air pollutant emissions, and the greater part of the heat generated is actually turns to heating the home, as with poor settings, a lot of heat leaves through the chimney. The data obtained during the tests can also be used to determine whether the boilers comply with the emission values set out in Commission Regulation (EU) 2015/1185.
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Comparative Analysis of Equestrian Facilities in the North Great Plain Region
79-93Views:408Equestrian services appear in recreation, sports and tourism as well. The favorable natural and cultural values of Hungary and the image of the equestrian nation based on the traditions of the horse provide a favorable background for the development of supply elements. The lowland character and horse culture of the Northern Great Plain region, and the continuous development of horseback riding services here, reinforces the equestrian supply element in the field of sport and leisure. Our in - depth interviews were conducted among service providers with a “horseshoe rating” (N = 11) operating in the Northern Great Plain Region. The results show that all service providers consider and plan the development of equine, infrastructure and human resources, although the source of its financing is different (from state, other successful businesses, realized business results of equestrian enterprises). Equestrian service providers with no horseshoe rating have identified the improvement of quality, the 3, 4, and 5 horseshoe qualified service providers for the expansion of the complex program offering and product diversification.
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Sectoral Analysis of Hungarian Professional Football Clubs - Hungarian Football Money League 2014-2016
284-296Views:707Based on the model of the Deloitte Football Money League we recreated the „Hungarian Football Money League”, which gathers and analyses the most economically powerful Hungarian football enterprises. The model gave us an oppurtunity to analyse and compare the industry to the international level. With the hungarian professional football-enterprises we assume, the most economically powerful teams play in the NB. I. (National Championship). Because of this reason we only analysed NB 1. club teams. From the 12 participating team we selected only those 9 who stayed in the League for three consecutive years. The implications from this study is that the hungarian club teams stays well below the international level, altought top level enterprises' joint economical impact is indeed significant in the hungarian sportsector.
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Crisis of the 9th Generation Game Consoles-Focus on Playstation 5 and Xbox Series X
1-10Views:402By the end of the past centrury, specific computers optimized for gaming, that is meeting the needs of the computer gamers, the so-called game consoles were introduced to the market. At the end of the last year, after waiting for so long, new types of the 9th generation consoles came into the market, produced by the Microsoft and the Sony. Ovation of this appearance is familiar and usual in the profession, which soon became exchanged by the space of dissatisfaction, since now, after the events of the past months we can declare that gaming on both platforms suffers from serious difficulties. This study, the methodological base of which is composed by case study, secondary analysis of available data, intends to highlight the facts which led to this situation, whether it is a temporary or a permanent situation, and how the market and the gaming society react to it. Results show that it does not seems to be a temporary phenomenon, and as a result of complex problems market anomalies have appeared, which considerably influences our relationship to the market of the consoles.
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The implementation of Balanced Scorecard System in social enterprises using the social-cooperatives – compliance with the needs of external organisations
300-317Views:230To discover the major economic problems of social cooperatives, we have made a survey. The analysis of this survey stated that the quality of available labour force and the finding of the proper target markets are the biggest concerns of social cooperatives. By this survey a Balanced Scorecard model (BSC) was implemented, which is an adaptation of Bull’s model (Bull, 2006). Present paper demonstrates the BSC modul to satisfy the needs of external partners and authorities. These needs and the tracing indicators were determined, furthermore the frequency of the indicator measurement was also proposed.
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Improvement of High Strength Automotive Steels Wettability Properties Using CO2 Laser Surface Treatment
422-427Views:159As a result of stricter environmental and safety standards, vehicle manufacturers have to reduce the weight of the vehicles, because 10% weight loss cause 8-10% reduction of fuel consumption. To reduce car’s weight and increase safety, vehicle manufacturers use high-strength steels. Further weight reduction can be achieved by using corresponding bonding technology (soldering, sticking) and optimizing these technologies can increase the strength of the joints. According to literature research, the improvement of interface properties has a large effect on bonding technologies. In order to improve interface properties, we can use multiple surface treatments. In our research we investigate the effects of CO2 laser surface treatment on high strength steels, because CO2 lasers are often used in the vehicle industry. In order to detect the effect of surface treatment, we investigate the wettability of the treated and untreated steels. In our research we measure the surface tension of treated and untreated steels. Our main goal is to improve wettability properties thus the bonding technology. In our research we used DP 600 high strength steel sheet with the thickness of 1 mm. We cut the steel sheet to 25mm wide and 55mm long workpieces. Before the surface treatment, the workpieces had to be cleaned and degreased using methanol. We searched for parameters that do not cause any visible changes on the surfaces. Among the parameters of the treatment we were able to change the output power of the laser. We used contact angle measurement to examine the wettability.
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Investigation of Parental Roles in Relation to Youth Football
105-114Views:156My research is based on the fact that, thanks to the development of sports and the capital flowing into the sector, youth sports are no longer just a useful way of spending free time for children and a mean for educating them for a healthy lifestyle, but also an opportunity to lay the foundation for an adult sports career and, with it, secure future existence. In order for the training to be effective and productive, one of the many components is the existence of parental support. Youth competitive sports pose many challenges for a family and influence their lives from several aspects. In my research, I examined how youth sports affects parents in terms of certain demographic variables, what changes it generates in their family life, and I also paid attention to what expectations the family has about sports. The basis of the study is an online questionnaire survey, which was filled out by more than 700 parents of youth football associations. My research revealed that, in accordance with the previous literature related to the topic, their children's sports have a significant impact on the lives of the parents and they set different expectations regarding it, which are also influenced by various social and demographic factors.
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Development Opportunities of Health, Wellness and Sports Services in Medical Tourism Based on a Research Study
101-114Views:285The quality and quantity of additional services play an increasing role in the competitiveness of service providers in the tourism sector. In our research, our goal was to explore the service development possibilites of two different sites of a Northern Hungarian healthcare institution in the framework of a market research. In the field of services, we focused on different issues of health, wellness and sports services. Our research has shown that the availability of additional services and therapeutic recreational, sport or wellness services are important for patients as they can positively influence their quality of life and health status.
