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Profitability and efficiency – an analysis of the financial impact of the Szechenyi Plan in the Hungarian hospitality industry
Published December 29, 2014
51-56

Continuous changes in the market and macroeconomic factors have made a significant effect on the tourism sector in Hungary. A heavily growing number of hotels could be observed in the past decade. The main question about the hotels built with high investment costs was their expected time of return. Keeping Hungary’s natural conditions in mind..., is it more expedient to build new hotels or refurbish old ones? I was seeking answers for these questions during my work. My research was aiming to explore the impacts of the non-refundable subsidies – financed by the government – provided for new health and wellness hotel projects carried out within the framework of the Széchenyi Plan. On the other hand, my study was expanded to the analysis of balance sheets and profit and loss accounts data of the hotels of Hungary according to their star (quality) rating. The major findings of the research: Considering high developmental costs subsidies play an important role in the hotel industry. It is impossible to carry out such investments using internal sources only. However, exclusive bank loans finance could drive insolvency so it is extremely risky. Non-refundable subsides provided for hotel investments created stable, countable payroll taxes and other forms of incomes for the country. In order to achieve more profitable operation, providing higher quality of services is indispensable. Taking Hungary’s conditions into account this can be reached more likely among four star rated hotels than any other star (quality) ranked establishments.

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5
Water footprint in Hungary
Published November 30, 2012
83-91

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 s...ustainable, 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.

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Human resources management in small and medium enterprises
Published May 30, 2009
71-74

Development of small and medium enterprises (SME) represents primary goal of every modern economy. It is complex challenge which includes great number of directly concerned parties in every sector of the state and economy. SME stimulate private ownership and entrepreneurship. Their characteristic is that they are flexible and can easily adjust ...to changes in supply and demand on the market. At the same time they open possibilities for increase of employment, promote diversification of economical activities, support sustainable growth and give significant contribution to export, trade and increase the competitiveness of the entire economy. Importance of SME for economy is undisputable. All research show that globally, more than 90% of all business activities are realized by SME. SMEs employ two thirds of total labor of European Union. Approaching to European Union presumes harmonization of the systematic environment and improvement of the climate of entrepreneurship, private initiative, development of SME. This determination has strongpoint in current world processes that prefer the development of SME, utilizing their profit efficiency and established advantages relating to the adaptability of small business to dynamic changes in economy. Problem of Human resources management is very sensitive issue in SMEs. Namely, in big companies there are entire teams of agencies or consultants are hired for selection and education of new employees, whereas in SMEs this work is done by owner or manager. Therefore, in this paper several facts were pointed out which need to be considered in selection of new employees, since every mistake in this activity can cause far-reaching consequences on functioning of SME.

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23
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The application of balanced scorecard in team sports
Published December 31, 2010
37-40

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.

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Innovative training methods in business higher education
Published September 30, 2013
75-78

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 lea...rn 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.

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27
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The use of models in optimizing the field crop production in agricultural enterprise - MBA thesis
Published July 30, 2010
93-96

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 ma...in 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.

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25
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Sport as power of integration among minorities
Published September 1, 2015
57-62

The opportunities and development of skills in the field of sports may open a door to social inclusion that also facilitates social integration. Based on the funding provided by the national sports strategy and integration, the research project can be developed further on and implemented. The efforts of the European Union (EU) and of the Europe...an Council towards the member states are carried out through its directives, and the analyses of these documents provide guidelines for the elaboration of the Hungarian Roma strategies. Funding is one of the key factors for the elaboration of Roma integration strategy and its efficiency. The research highlights upon the way of thinking and mentality of Roma young people about sports currently, and on the importance of sport affairs for them. Also, reflects on the factors which promote motivation to have successful career goals and achieve those based on the program. The sports integration survey suggests conclusions on the role of mentoring in Roma youngsters’ studies, in sports, in building social relations, the role model motivating for them, or on the supportive role of the parents or even the lack of it in their families. The expected result would be a survey on sporting habits of the Roma minority and disadvantaged youth and their positioning in education through which we could develop programs to promote the integration of the Roma minority and to improve their general circumstances. The National Social Inclusion Strategy (Ministry of Human Capacities, National Social Inclusion Strategy 2011–2020) provides the financial background of the integration project whose application also prevails in the field of sports integration. The aspirations of the EU provide guidance to the amount of funding and its allocation manners. The National Roma Self-Government’s (NRSG) sports integration project and best practice has provided the basis for the sports integration research project. The survey is examining the recreational habits, motivational factors, study levels among the Roma minority and the disadvantaged young people. Based on the questionnaire, we can draw some conclusions about the development of sports integration programs. The issues cover the field of sport activities of young people aged between 9-18 and on the significance of sport opportunities for break-out for the Roma youth, and on the effect of role models for them. The sports integration projects treat simultaneously the development of education and sport, furthermore they are significantly linked to each other. The target group of the questionnaire survey are mainly the Roma and disadvantaged people. The sample item number is 1216 completed questionnaires from the whole territory of the country, from 16 schools. As shown in the survey, the sport and the level of education are significantly related to each other. Those who do any sports, obtain higher level of achievement in their studies. It can be revealed by the fact that through mentoring the sportsmen can promote their school performance and sport development together. The research highlights on another observation, namely, it also confirms the legitimacy of sports integration program and points out the direction for development. For accomplishing the goal of social inclusion through sport we have at hand the appropriate concept. It is, furthermore necessary to strengthen and to develop the mentoring program, which ensures the lower drop-out rate among the participants. The effect of Sports integration is motivating for the Roma and for the disadvantaged youth. The use of sport as a tool for social inclusion proves to be of utmost importance.

JEL code: Z23

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Education as a factor of awareness development of organic product consumers
Published November 30, 2012
39-42

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 sourc...e 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.

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The analysis of agro-economic effects of household food wastage through the example of bread
Published June 30, 2017
9-18

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

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3
The Position Losing of Animal Husbandry in Agriculture
Published May 30, 2009
63-66

The author in the presentation deals with the fact that what caused the decline of animal husbandry in contrast with plant production; how this unfavourable ratio of 60:40 could evolve when comparing plant production and animal husbandry What the reason is for the decreasing animal stock; and how the effect of changes in the elements of the eco...nomic efficiency such as yields, prices, subsidies, production value, inputs, costs, profits can be evaluated in case of more important animal husbandry enterprises highlighting several significant animal products.

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1
Economic analysis of some agrotechnical factors in maize production - a Hungarian case study
Published December 31, 2019
5-16

This paper focuses on the economic and statistical evaluation of the production technology findings of the polyfactorial maize production experiments carried out between 2015-2017 at the Látókép Experiment Site of the University of Debrecen, Faculty of Agricultural and Food Sciences and Environmental Management. The examined agrotechnical fa...ctors included irrigation, previous crop, tillage, crop density, hybrid and N nutrient supply, while the effect of different crop years was taken into consideration. In addition to descriptive statistical methods, we used multivariate regression analysis during the statistical evaluation. In the course of the evaluation, we examined three models that differed in terms of tillage methods and the consideration of crop year. In our best fit model, the factors were 71% responsible for the change in yield value. We carried out efficiency and comparative analyses in the course of the economic evaluation.
Averaged over the three examined years, it can be stated that nutrient supply and crop year had an outstanding effect on yield, while irrigation had a minimal effect. However, global warming may justify irrigation in the future, not only from a biological point of view, but also from an economic aspect.
Ideal tillage is also greatly affected by crop year, too. Altogether, of the examined tillage systems, subsoiling proved to be the best from an economic point of view.
Our investigations confirm that it is better to perform intensive farming under more favourable market conditions. The optimum of N fertilisation is probably outside of the range we examined, if the extreme changes in maize and fertiliser prices are ignored.

JEL Classification: Q16, Q12, Q13, O32

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The efficiency of porkers production of intensively and extensively feeded
Published September 30, 2013
69-74

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 u...p 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.

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The Attitudes of Pete Program Applicants Towards Information and Communication Technologies
Published December 20, 2019
75-80

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

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Current situation and development of the bee-keeping sector in Hungary
Published July 30, 2010
71-74

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 area...s 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.

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Communication of trainers as one of the means for customer retention in fitness clubs
Published September 1, 2015
35-40

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 t...raining 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

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