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  • The application of balanced scorecard in team sports
    37-40
    Views:
    114

    The present article discusses the application possibilities of the Balanced Scorecard strategic planning and controlling device for businesses managing team sports with the goal of professional efficiency and its long term sustainability.

  • Communication of trainers as one of the means for customer retention in fitness clubs
    35-40
    Views:
    326

    Acquiring the adequate communication style is a vital element in trainers’ profession. This research aims to reveal the effects generated via the communicative style by trainers of fitness club customers. It also intends to explore whether communication style has any relation to the regularity of class attendance as well as to the length of training periods which is conceptualised in this paper as trainers’ economic efficiency. Data collection was carried out by structured interviews in a country-side large sport centre. Trainers with at least three training sessions per week (N=20) and their groups (N=160) were interviewed using Rudas (1994) communication style survey and additional selfdeveloped interview protocols. The results revealed that the examined trainers were distributed in all four communications styles, but showing dominance in aggressive and passive styles. The classes of trainers with aggressive and assertive communication style were those that showed the highest and maintained attendance rates. It seems, that classes held by trainers who communicate in a deliberate way and convey positive messages are attended more and in a sustained way. Accordingly, their precisely set targets and explanation of training sessions content correlated with repeated attendance and customer retention. It seems that groups with extended scope of communication are characterised by stronger group cohesion where social relationships could develop easier, which have relations to perseverance and commitment. Therefore development of trainers’ communication skills may be considered as an effective tool for fitness clubs for customer retention.

    JEL code: Z20

  • The analysis of agro-economic effects of household food wastage through the example of bread
    9-18
    Views:
    202

    In our busy world, where numerous people starve and where the resources are restricted, it is a key issue to pay particular attention to the topic of prevention and decrease of food loss as well as food wastage.Wastage of food produced and delivered to the end user (customer) is an issue arising globally and nationally as well, which results in efficiency loss at economic level in any case. While the FAO study mentions food waste of the order of 1.3 billion tonnes on a world scale, then the annual quantity of food waste in Hungary is estimated at about 1.8 million tonnes, which contains the waste of every member of the chain from production to consumption. On the basis of the data published by the Hungarian Food Bank (2015), the amount of food waste caused by the population is 400 000 tonnes. In compliance with our objectives, inputs – expressed by non-financial and financial indicators – emerge during production are assigned to the quantity of wasted food. Applying the aforementioned method we would like to make customers realize how many resources (land, water, artificial fertilizer, pesticide, seed and gasoil) are utilized needlessly in food verticum by the end products – at present by different breads they throw out. As our calculations prove by 10% waste of breads the utilization of 5 300 hectares of wheat land and 660 hectares of rye land can be considered unnecessary. By 10% waste of breads the financial value of the utilized resources is altogether 3.25 million EUR. Out of this the financial value of utilized artificial fertilizer is 1.10 million EUR (34%), of utilized pesticide is 1.15 million EUR (35%), of utilized gasoil is 0.70 million EUR (22%) and of utilized seed is 0.30 million EUR (9%). Among different breads, white bread is purchased in the greatest volume by the Hungarian households, from which 121 900 tonnes are bought annually on an average. This quantity is equal to almost the 40% of the annual bread sell. If 10% of purchased white bread is thrown out, it results in useless utilization of 2 676 hectares of wheat land in food verticum. The quantity of utilized water arising form wastage is 15.8 million m3. Further losses emerge as regards material inputs: artificial fertilizer- to the value of 0.50 million EUR, pesticide- to the value of 0.58 million EUR, seed to the value of 0.15 million EUR and gasoil-loss to the value of circa 0.35 million EUR. Totally, material input to the value of 1.58 million EUR is owing to the Hungarian households in case of 10% white bread wastage.

    JEL code: Q53

  • The use of models in optimizing the field crop production in agricultural enterprise - MBA thesis
    93-96
    Views:
    173

    The full use of resource capacities of agricultural enterprises favorably affects the general increase in economic efficiency and rational production making them more competitive in the market. This creates the need for constant improvement of business strategies that uses all available resources to create the most profitable production. The main objective of this study was to find the ideal structure of production in agricultural enterprise and to enable the realization of maximum profit using the available production resources (land, mechanization, labor forces). As the basic method of planning, this study used the simplex method of linear programming which gives the most profitable sowing structure after detailed analysis of resources and achieved results, based on the limitations and gross margin. This work showed that the use of modern methods in production planning is one of the cheapest and safest methods for development of agricultural enterprises.

  • Opportunities for wastewater heat recovery in Hungary and its role in the circular economy
    Views:
    357

    Most of the energy content of wastewater can be found in wastewater heat, however, its recovery is limited. In this article, the current situation, future opportunities of wastewater heat recovery are presented based on secondary data collection, mentioning the constraints and main influencing factors of sustainable implementation of heat recovery systems in Hungary. Besides, the already existing systems are described. As regards the capacities of treatment plants, 103 of the 574 domestic plants have a capacity of over 20,000 Population Equivalent (PE), of which 25 plants have a capacity of over 100,000 PE. According to our calculations, in big cities/capitals (20.000 – 100.000, and over 100.000 inhabitants), it may be possible to recover wastewater heat sustainably in several places. In small towns (5.000 – 20.000 inhabitants), wastewater heat recovery can be technologically and economically sustainable only in the presence of agricultural or industrial plants with high and continuous wastewater feed into the pipeline system. Taking into account the temperature conditions at each place of use and their estimated fluctuations, it can be said that proper, careful planning, sizing and implementation have a crucial effect on the efficiency of microbiological activity in the treatment plants. In bigger cities, of course, the effect of the temperature drop of one main collector may be minimal, however, in smaller and medium-sized settlements, excessive heat extraction may result in complete inhibition or cessation of nitrification. In Hungarian case studies, the maximum acceptable temperature drop is approx. 2-3 °C. It can be stated that energy recovery from wastewater may be very promising considering the size and temperature limitations. Therefore, the rational recovery of wastewater heat can be an important part of the implementation of circular economy and sustainable energy utilization in wastewater management, resulting in significant energy savings and pollutant reduction.

    JEL CODE: Q25

  • Water footprint in Hungary
    83-91
    Views:
    173

    More and more news report on water-related extreme environmental phenomena. Some of these are natural, which are often beyond the human race. But others are definitely due to anthropogenic effects. I think the water footprint index is able to highlight national and international water-use processes and gives us the opportunity of organizing a sustainable, consumer-, environmental- and governancefriendly management. 81% of the fresh water withdrawal is from surface water bodies in the EU. In Europe as a whole, 44% of abstraction is used for energy production, 24% for agriculture, 21% for public water supply and 11% for industry. Public water supply is confined to ground waters. To the water resources related human activity caused qualitative and quantitative amortisation will grow worse in the foreseeable future due to the climate change. Beside seasonal differences the sectoral differences are increasingly becoming critical between different areas, such as Southern and Western Europe. The former, wrong agricultural support system has worsened the situation since it gave financial aid for the used improper techniques of water-intensive crop cultivation. By today, this seems to be solved. Public water abstraction is affected by many factors, of which mostly are based on social situation and habits, but technological leakage receives a big role as well. Interesting, that for example the residents’water consumption in Eastern Europe decreased because price were raised and regular measurements were introduced. But in Southern Europe it increased due to tourism in the past period. Industrial water withdrawal decreased across Europe because of the decline of industry and the development of technologies. According to the European Environment Agency (EEA), the Union needs a sustainable, demand-driven leadership which focuses on the preservation and use efficiency. This have already appeared in politics and legal administration as well. Current research calls the attention to the significance and difficulties of this kind of domestic estimation presented trough the water footprint calculation of bread and pork in Hungary. The received data indicate the domestic water consumption trends in a modern approach. There is no doubt for me about the urgent necessity of water footprint calculation because as a result innovative, sustainability supported environmental, social, economical, and political relationships can be created – not just on local, regional or national level, but on interregional, European and even global stage.

  • The Attitudes of Pete Program Applicants Towards Information and Communication Technologies
    75-80
    Views:
    226

    As information and communication technology has permeated all aspects of life education cannot be considered an exception either. The schools of the 21st century require the use of the latest digital devices whose effectiveness is greatly determined by the motivation, ICT-related attitude, and the respective competences of teachers managing and directing the given teaching and learning process. Since P.E. also requires the use of information and communication devices it would be crucial that prospective teachers develop a positive attitude toward such equipment. The present research aims at exploring the attitudes of students applying to P.E. teacher programs at the Eszterházy Károly University toward such instruments and approaches. Additional research objectives include the exploration of potential correlation between the sex of the applicants and the respective attitudes. Our inquiry utilized the questionnaire method and the computer-based attitude scale was completed by a sample of 130 applicants in the 2016/2017 and the 2017/2018 academic years.  Our research concluded that both men and women maintain a positive attitude toward the use of digital devices, or the tools of information and communication technology. Students representing both sexes consider the computer as a valuable learning device promoting the efficiency of the knowledge acquisition process. Furthermore, a significantly greater proportion of male respondents stated that they were capable of repairing computer problems emerging during use than that of their female counterparts. At the same time men are less apprehensive to use computers during instruction and this attitude appears to be an indispensable requirement for the application of ICT devices in class. The research can contribute to a deeper exploration of the given field along with performing a gap filling function as such examination has not yet been conducted among applicants to P.E. programs provided by higher education institutions in Hungary.

    JEL Classification: Z2, I23

  • Management issues of cropping with sorghum in the production structure - a case study of Hungary
    Views:
    177

    One of the goals of the developments is to improve the efficiency of the activity by making the currently used traditional production structure more flexible and by making the necessary changes to the technology in the case of farmers with large agricultural land, having necessary machinery and equipments required. Farms with larger arables land are able to offset the effects of changes affecting efficacy and profitability. The main sector of Hungarian agriculture is crop production, so performance is largely determined by the annual output of the crop production sector and the price development of crop products. In the course of our analytical work, we defined a farm of 2100 hectares, for which we examined crop production, crop machinery and economic aspects. From the enterprise data, farm level results compiled according to the crop structure were calculated. Sorghum is suitable for replacing corn in the crop rotation in areas with unfavorable conditions, so a stably growing crop can be added to the crop rotation of autumn ears of corn, rape, and sunflower, instead of corn. It does not hinder the machinery modernization efforts either, since the precision tools and developments already started in corn production can be used well, and it does not require a special equipment park. At the same time, in light of the increasingly frequent negative climatic effects, sorghum’s integration into the plant production structure is encouraging, because we have to count on 3-4 drought years in a decade. Based on our analysis, the inclusion of sorghum in the crop structure does not significantly reduce the available income, which is acceptable in the given economic environment. However, its stability can significantly contribute to improving the resilience of farming, especially in comparison with corn.

    JEL Code: Q12

  • Analysing sporting goods manufacturers’ environmental management tools
    23-29
    Views:
    215

    Organizations around the developed world are facing pressure from governments, international agreements, society and various stakeholders, to improve their behavior towards the natural environment. The application of environmental management tools may be an important step towards sustainability and the preservation of environmental values, however marketing could be the key – with the help of information and communication technologies (ICT) – in publicizing and spreading these ideas thus forming customers’, stakeholders’ attitude in this respect.The aim of this study was to define the concept of environmental consciousness and environmentally conscious behaviour, then to present the shift the traditional marketing philosophy towards the sustainable marketing approach, finally to analyse two top sporting goods manufacturers’ (Nike, Adidas) environmental management tools with the help of data gained from their web sites, reports, case studies. Interpreting environmental consciousness is difficult without knowing the attitude to it. In spite of that it is important to distinguish between environmental consciousness and environmentally conscious attitude, because consciousness often appears in attitude influenced by other, outer effects.The environmental conscious attitude of companies in itself is not enough for making use of the advantages deriving from a positive environmental concern. They need to pursue more active communication, to „green” the whole of marketing activities. Thus marketing seems a possible means to naturalize and expand environmental protection both among customers and in company practice. According to the analysed companies, we need to say, that they are commitment with the environmental protection. They are used state-of-theart technologies to make their activity greener and introduce these with full particulars, examples e.g. ColorDry technologies, Better Cotton, The Framaprene ECO heel. Either Nike, Inc., or Adidas Group realised that ICT have the ability to improve efficiency and cut the use of material goods, thus reducing energy demands and the burden upon the environment.

    JEL code: Q01

  • Recent trends in the Croatian agricultural business sector
    109-113
    Views:
    112

    The purpose of this paper is to explore recent trends in the Croatian agriculture and forestry business sector and compare it with the Croatian economy as a whole. This topic is considered interesting because recent business years have been heavily influenced by the global financial crisis. Many authors would say that agriculture, as a specific branch of the economy, does not follow general trends, but is affected rather by other factors, especially such as environmental ones. The global financial crisis had the most negative impact on the Croatian economy in the 2008/2009 period, when the GDP growth rate tumbled from 2.4% to -5.8%. Although some positive movements have been recorded since 2009, a recession is still going on. Based on information from the National Financial Agency (FINA) database we found that during the period 2007-2011, agricultural firms experienced the same trends as the whole economy, except in terms of average monthly salaries and employment. However, due to the impact of / on? agricultural products prices and yields, in two year period from 2008 to 2010, agricultural firms recorded an almost linear fall in revenues, while the national business sector on the whole experienced a sharp fall in revenues in 2009 and then only a modest fall in 2010.

  • Energy alternatives in large-scale wastewater treatment
    141-146
    Views:
    179

    In my article, after describing the characteristics of recent wastewater treatment activity, I introduce different traditional and innovative energetic opportunities of the compulsory waste management activities at large-scale operational level, covering national and international examples. Furthermore, the wastewater-based biomethane production and the certain plant’s energy self-sufficiency are highlighted topics as well. In the former case, it is possible to utilize the wastewater-based biomethane as fuel (and even to operate own vehicle fleet), while the second one gives the opportunity for the internal usage of produced electricity and waste heat, which can also result in significant cost-savings. As an additional option, algae-based wastewater post treatment is presented, based on the conditions of a Hungarian wastewater treatment plant, which biogas production efficiency and thus energy self-sufficiency has developed favourably due to the technological improvements. These plants may have a twofold role in the future: they are responsible for the compulsory waste management activity and on the other hand they can serve as excellent raw material mines.

    JEL Code: Q25

  • Current situation and development of the bee-keeping sector in Hungary
    71-74
    Views:
    177

    Rural development has become more and more important issue in Hungary since rural areas also contribute to the efficiency of the national economy. Development of rural areas also very important issue in the European Union, which could contribute to the improvement of profitability of small family businesses, higher employment rate in rural areas as well as slow down the migration of people from rural into urban areas. Nowadays the bee-keeping– as one of the activities can provide alternative income for small businesses in rural areas– has become more and more important topic in Hungary. Bee-keeping sector provides income roughly 15 thousands families in Hungary. At the same time it takes important role in the preservation of rural landscape, traditions and their regional values. However, the sector has serious problems, as well (for instance quality issues, competitors on the market, etc.). It can be stated that the market position of Hungarian honey can be preserved through the improvement of quality assurance and product development. These developments can be carried out by the utilization of national and European Union funds.

  • The labour market position of people with disabilities and with a reduced work capacity after the change of regime
    89-97
    Views:
    121

    The study aims at exploring, based on an overview of the professional literature, the economic, social and employment policy situation which characterised the period from the change of regime to 10 years thereafter and concerned people with disabilities and with a reduced work capacity, as well as, the institutions and instruments influencing the related labour market demand and supply. It discusses those initiatives too which aim at increasing the economic activities of the related disadvantaged group. The topicality of the study comes from the fact that in the past few years the government has put a number of stricter legislation into force to strengthen the labour market position of people with disabilities and with a reduced work capacity in Hungary. Notwithstanding, the affected group still has low economic activity. In its background there is partially the economic-social situation and approach which characterised the transition period, as well as, the weak efficiency of the rehabilitation system, which was forming that time.

  • The economic situation of Hungarian crop production enterprises, especially in Hajdú-Bihar county
    Views:
    171

    Increasing the competitiveness of Hungarian crop production plays a key role in moving forward at the international level. However, improving efficiency and profitability is essential in this regard. The natural resources in Hungary provide an excellent opportunity for crop production. About 8% of the arable land in Hungary (a total of 4.3 million hectares) belongs to farmers in Hajdú-Bihar County. This research is based on secondary data that can be found in the HCSO and EMIS databases. HCSO data was used for the comparison of national and county data characterising crop production, while the EMIS database was used to process the financial data of enterprises dealing with field crop production. The Hungarian sample size is 853, of which 69 enterprises are from Hajdú-Bihar County. The aim of this study is to assess the profitability, assets and financial situation of arable crop production enterprises operating in Hajdú-Bihar County as a function of national average data. Based on the examined profitability indicators (operating ROS and ROA), it was established that the enterprises in Hajdú-Bihar County are profitable, even in a national context. In terms of operating ROS, the farms in the examined county were able to achieve a 3.6 percentage point higher value due to their more efficient cost management, despite having a similar level of technology compared to businesses spanning across the entire country. The proportion of farms with the lowest leverage ratio (<20%) is 16 percentage points higher at the county level than at the national level. In addition, almost 70% of the enterprises operating in Hajdú-Bihar County have excellent liquidity. This rate is 50% at the national level.

  • Education as a factor of awareness development of organic product consumers
    39-42
    Views:
    124

    Organic agriculture provides good quality products, the development of sustainable agriculture, environmental protection and economic efficiency. To develop a habit of consuming organic food, as is case with all habits, it is necessary to educate the younger population, so that they can become accustomed to the fact that organic food is a source of both human health and a healthy environment. Therefore, educational institutions should initiate actions in order to develop awareness of the importance of healthy and safe food (especially fresh fruits and vegetables) among youth. This action has already been carried out in some countries.

  • Potential impact of the European Green Agreement on EU and Hungarian crop production
    Views:
    185

    European arable farming, including Hungarian arable farming, faces a huge dilemma: how to contribute to and maintain the global food supply while reducing greenhouse gas emissions while main taining biodiversity, but reducing inputs that are potentially damaging to society and the environment while ensuring that no more land is taken out of production? Not to mention that the increasingly urgent need to tackle climate change is also placing additional demands on EU agricultural decision-makers. Under the European Green Deal (GD), the 'From Farm to Fork' (F2F) strategy will help achieve climate neutrality by 2050, with a target of a 55% reduction in greenhouse gas emissions by 2030. Achieving this will require significant changes in food production, a shift in crop health strategies and accelerated innovation in the agricultural sector. The study addresses these issues. Our first hypothesis (A1) is that the GD and F2F strategies can be implemented without problems and without losses. Our second assumption (A2) is that the know-how solutions and the technological conditions for precision agriculture that are already available exist, and that all of these already justify the feasibility of A1. In order to prove this, we have reviewed recent and up-to-date literature on DG and F2F. For A1, we found that there are pro and con findings in the literature. However, the summary finding is not positive. The conclusion of the studies, based on data calculations, is that EU agriculture faces huge additional costs if it is to maintain production and reduce environmental pressures. Their calculations suggest that more people will be disadvantaged by the decisions, and that millions of euros could be lost to the public. However, the article also shows that there are many cases where positive results can be achieved even with reduced chemical use. Facts and figures from international and Hungarian technological and know-how solutions and their trials at plant level show that the DG's objectives are already partially achievable. It has been established that the systematic use of precision technologies allows to increase the natural and at the same time the economic efficiency. In our work we have used the results of primary and recent secondary research. We have shown the downsides of GD, but also that with targeted support, the objectives of sustainability and GD can be approached. Changes in 2022, drastic price increases for inputs including fertilizers and pesticides, inflation at a 20-year high, energy prices spiraling out of control, and an almost unprecedented drought affecting crop production and horticulture, point to the need for a radical change in technology, thinking and regulation. And all this to ensure that there is enough affordable food in Hungary, that there are export products within and outside the Community, and that those working in agriculture have a decent living.

  • The use of models in optimizing the field crop production in agricultural enterprise
    105-108
    Views:
    99

    The full use of resource capacities of agricultural enterprises favorably affects the general increase in economic efficiency and rational production making them more competitive in the market. This creates the need for constant improvement of business strategies that uses all available resources to create the most profitable production. The main objective of this study was to find the ideal structure of production in agricultural enterprise and to enable the realization of maximum profit using the available production resources (land, mechanization, labor forces). As the basic method of planning, this study used the simplex method of linear programming which gives the most profitable sowing structure after detailed analysis of resources and achieved results, based on the limitations and gross margin. This work showed that the use of modern methods in production planning is one of the cheapest and safest methods for development of agricultural enterprises.

  • Liquid bio-fuels in Hungary: effects and contradictions
    89-94
    Views:
    126

    The increase of living standard requires ever more energy, despite energy saving measures. Domestic growth was 100 PJ between 2000 and 2006, and 77% of the total utilization was importe (Hungarian Central Statistical Office, 2008).Sustainability was endangered not only in our energy and commerce policy. Our domestic natural conditions are suitable for plant production; however, the stagnation of the domestic population and decreasing livestock numbers restrict in land marketing. Therefore, significant surpluses from year to year had to be stored and sold abroad, and the fact that the interventional purchase of corn and the expected stringent new EU regulation of the sugar beet sector, make the strategic significance of these branches uncertain. The difficult marketing opportunities make the better utilization of our opportunities in producing liquid bio-fuels possible from marketing aspects, while environmental issues and realizing the EU directions enforce to do so in a longer term. Over the short term, agricultural and competitive aspects will determine its spread, which cause different effects in Europe in comparison with the developing countries. According to Nábrádi-Ficzeréné Nagymihály, 2008, one of the breaking points of Hungarian agriculture lies in the utilization of alternative energy sources. During the past period, many contradictory opinions came forward relating to economies, agricultural effects, food risks as well as the energetic and environmental efficiency of bio-fuels. One thing is certain: these fuels are already used today and their significance has been increasing. Although due to technological development, spread of new products and processes (cellulose-based bioethanol, bioethanol, biogas, hydrogen, biomethane) will obviously have to be expected in the future, at present biodiesel and bioethanol are determent among bio-fuels, thus I deal with these as well as their energetic and agricultural effects in my study.

  • Innovative training methods in business higher education
    75-78
    Views:
    154

    A unique business-oriented educational method was launched in 2010 at the University Of Debrecen, Hungary, in the Faculty Of Applied Economics and Rural Development; the method has existed in the JAMK University of Applied Science in Jyväskylä (Finland) since 1993, and is called Team Academy. The gist of this training is that the students learn entrepreneurship through their ‘living’ organisations with the application of the principle ‘learning-by-doing’. Besides developing the students’ entrepreneurial competencies and skills, this educational model also offers team coaching tools to develop teams of 12-13 students that can cooperate in an efficient way. The key point of Team Academy, which has been launched in several European higher education institutes over the past years (e.g. Spain, France, the Netherlands, etc.), is that the most efficient way of learning how to operate a successful company is to learn it in practice. During the professional and project trainings, the cooperation of the team and their company’s efficiency is continuously developing with the help of team coaches. A quite wide variety of team coaching tools is used in this system, e.g. 360◦ evaluation, which is a very important tool of human resource management. Feedback from students also plays an important role in developing team cooperation; the professional frame for this is also given by the above-mentioned methodology. This method is used successfully at the Debrecen Team Academy which / and (do you mean that the a) Team Academy or b) the above-mentioned methodology will be presented? If B), then write ‘and’ instead of ‘which’) will be presented in this study. A database of 150 questionnaires is analysed through qualitative research methods.

  • Selection of agricultural land for multifunctional agriculture
    49-52
    Views:
    119

    The modern concept of rural development implies the use of agricultural resources, primarily agricultural land, for other (non-agricultural) activities besides its agricultural purpose. The integral aim of this concept of rural development is the maximization of economic results, besides the sustainable development of rural areas, environmental protection and the production of strategic (staple) agricultural products. The objective of this paper is to define the general, theoretical, quantitative model for the determination of the size and quality of agricultural land which, considering the above-mentioned demands (criteria), is optimal for the utilization in agricultural production in certain regions. The remaining agricultural land would be available for the non-agricultural purposes. The economic optimal model for the selection of agricultural land in the traditional agriculture is the model of linear programming. The criteria of the land selection for traditional agriculture are the economic effectiveness (measured by net income or by gross national product) and the economic efficiency (measured by the production economy). The maximum economic effectiveness is determined by the standard method of linear programming and the maximum economy by the method of broken linear programming. The solution of compromise can be determined by multi-criteria programming, based on the minimum differences. The limitation groups in the mentioned variations of the model are: limitations of production quotas of agricultural products, minimum quantities of staple agricultural products, limitations of processing plants in a region (minimum and maximum), limitation of crop rotation, limitations of the needs in animal husbandry for bulky for age and limitations of agricultural land according to various types of utilization. By quantitative defining of the structure and size of agricultural land for traditional agriculture, “the surplus” and structure of agricultural land available for non-agricultural purposes is automatically determined.

  • The analysis of absorption capacity of project beneficiaries contributing to cross-border programmes based on the most fundamental criteria
    93-100
    Views:
    121

    Subsequent to the experience with the international aid programmes of the 1990’s, from the very beginning of the accession negotiations and since 2004 in particular, the notion of absorption capacity of using EU funds has gradually been in focus. The subject of early scientific investigations concentrated mainly on the analysis of the macro-economic conditions of individual countries; furthermore, on increasing absorption capacities as well as how to develop the institutional system of cohesion policy further. After 2004, however, succeeding further rounds of the enlargement as well as after the programming period 2007-2013 in particular – meaning as well the conclusion of the EU budgetary period – the analysis of absorption capacities could be produced at the level of project beneficiaries. The aim of this study is to examine the most prominent determinants influencing successful outcomes and the quality of vigorous projects managed by potent beneficiaries and consortia participating in the European Territorial Co-operation Programmes with the contribution of Hungary. In the course of research correlations between determinants have been subject to econometric analysis revealing the fact that the implementation capacities of state-owned project beneficiaries and those of the non-governmental sector diverge significantly. Moreover, the study aims to show how the institutional system distributing EU funds tends to be rather lax towards the beneficiaries with weak absorption capacities, thus sacrificing the efficiency of developments for pure statistics.

    JEL code: R58

  • The application of Balanced Scorecard in team sports
    29-32
    Views:
    342

    The present article discusses the application possibilities of the Balanced Scorecard strategic planning and controlling device for businesses managing team sports with the goal of professional efficiency and its long term sustainability.

  • Historical overview of the literature on business performance measurement from the beginning to the present
    39-46
    Views:
    217

    The paper summarizes the concept of business performance and the performance measurement. The concept of business performance has changed a lot over the past decades. The managers have understood that in order to achieve organizational goals, more emphasis should be placed outside the owners, on other market participants, on the stakeholders (eg: customers, clients, employees, suppliers and other partners, local communities, …). The ’90s are also called „The performance measurement revolution”, because a lot of new performance measurement methods, systems appeared. The performance measurements have the prominent role: to collect information about where we are going to achieve the goals, if needed for intervention.

    JEL code: B40

  • The efficiency of porkers production of intensively and extensively feeded
    69-74
    Views:
    125

    The aim of this study is a comparative analysis of the costs of production of intensively and extensively fed porkers in view of the qualitative parameters of meat obtained after slaughter. The production experiment, which involved the parallel fattening of 3 groups of 30 porkers (fed intensively up to a weight of about 120 kg and extensively up to weights of about 100 kg and 120 kg), was carried out between 2011 and 2012 in a deliberately selected farm. The researchers assumed average prices of the means of production and prices of livestock pigs in individual meatiness classes noted in Poland in 2012. The fattening started when the animals weighed about 40 kg. The feeds used for extensive fattening contained less total protein, energy and basic exogenous amino acids, but more raw fibre. The analysis proved that the extensive production of porkers up to 100 kg in 2012 was not profitable. The most profitable production was the intensive production up to 120 kg (a profit of €0.100 per kg, whereas in the extensive feeding up to 120 kg the profit was €0.072 per kg. The porkers which were fed less intensively had a higher slaughter value, thinner fatback, higher dressing percentage and smaller content of fatback in the half-carcase, whereas their meat contained more water and less protein, fat and ash than the meat from the group of porkers fed with the mix richer in protein and energy.

  • Economic issues of duck production: A case study from Hungary
    61-67
    Views:
    140

    The Hungarian waterfowl sector is characterised by export orientation, as 55-57% of the revenue comes from exports, so its importance is high in the national economy. The production of slaughter animals in the duck sector has doubled in the last decade. The objective of the study is to examine production parameters, as well as the cost and profit situation of broiler duck production and to reveal the correlations between the factors with a case study through the example of a Hungarian company. The production parameters and cost data of the investigated farm (2014-2016, 96 production cycles) were analysed using descriptive statistical methods, correlation and regression analysis. The results show that the average cost of the duck produced in intensive, closed farming system was between 72.6 and 101.7 eurocent kg-1. The most significant cost items were feed (52-63%) and chicken cost (14-19%). The sales price decreased from 112.9 eurocent kg-1 to 98.4 eurocent kg-1 during the examined period, resulting in a profit from -3.3 to 25.7 eurocent kg-1, and overall profitability was decreasing. The study also revealed that there was no correlation between average cost and final bodyweight, while the correlation between average cost and reared period was weak. At the same time, the relationship between average cost and average daily weight gain, mortality, feed conversion ratio was moderate. In addition, the European Production Efficiency Factor (EPEF) can be adapted to the duck sector as strong, positive relationship can be scientifically verified between the indicator and average cost. There is a close correlation between the sold live weight per m2 and the amount of feed used per m2, as well as between the final bodyweight and the amount of feed used to rear a duck, while the correlation between average cost and the sold live weight per m2 is weak.

    JEL Code: Q13, Q19

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