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Knowledge of Control Methods and their Application in the Practice of Small and Medium Enterprises in the Northern Great Plain Region
441-452Views:364Like large companies, the small, and medium-sized businesses need also all the information to ensure the efficiency and effectiveness of their business by making sound management decisions. Compared to large companies, SMEs have significant development potential, which can be created in part by the companies themselves, possibly through the introduction of new-modern management - business administration methods or economic policy measures (= targeted and efficient support system), which, by stimulating R & D & I processes, serves to increase competitiveness and contribute more and proportionally to domestic GDP and exports. The analysis presented in the study covers the controlling knowledge of the leading SMEs of the Northern Great Plain Region, the conscious or unconscious application of controlling tools, the assessment of succession, customer and supplier valuation and certain areas of managerial accounting. Overall, it can be concluded from the small sample size that the use of controlling tools is proportional to the size of the business, but nevertheless, many mid-size business executives do not require the collection and analysis of insider information that could explicitly help decision making for example through advanced costing procedures.
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Investigation of application and development of precision irrigation technology
239-248Views:226Due to the extreme weather conditions irrigation is nowadays considered an increasingly necessary factor. After evaluating the water requirements of the plant and the available water resources is necessary to decide what irrigation method to use. One of the most commonly used methods in field conditions is rain-type irrigation, of which there are several types (eg linear, winding drum). The uniformity of the field nozzles can be characterized by the Christiansen uniformity factor (CU%) and the distribution uniformity factor (DU%). The coefficients can be derived from the volume of water captured by the rain gauges. Our investigations were carried out in July and August 2019 at the University of Debrecen's Vision Plant Experimental Plant and at a linear irrigation equipment of a Nyírbátor company. The aim of the study was to compare the uniformity of water dispersion applied by conventional linear technology and precision linear irrigation technology. In addition we examined the intercept values of maize.
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The Efficiency of Intellectual Capital as a Crucial Factor of Innovation
419-428Views:244In 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.
