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• Economical aspects of thermal and medical tourism

  77-84

  Veronika Fenyves

  Ildikó Dékán Tamásné Orbán

  Erika Könyves

  Adrián Nagy

  Fruzsina Sándor

  Views:

  148

  Thermal and medical tourism in Hungary are characterised by a continuous development. The management, efficiency, operational effectiveness and offer of enterprises in the field of tourism influence the competitiveness of Hungary’s tourism. In the present day economic life the thorough analysis of the enterprises’ economy is indispensable. The result of the analytical methods applied by the report provide information for different stakeholders (owners, transporters, customers, employees, habilitators). The aim is to have data which inform us about the functioning, financial situation and profitability of the economic entities parallel with the factors and conditions determining these elements. In our paper we present the financial situation of the Demjén Thermal Spa Ltd., being one of the newest thermal spas of Hungary.

• Improving audit functions of supreme audit institutions to promote sustainable development

  63-69

  Sándor Nagy

  József Gál

  Antal Véha

  Views:

  205

  In this paper, we demonstrate and analyze the substance of the added value effect of a Supreme Audit Institution (SAI), focusing on sustainable development issues.We intend to answer such questions as: how could a SAI respond to global and local challenges and how it could help government to implement commitments towards sustainability. Finally, we trace a possible way to improve external audit functions both on the state level and at the International Organization of Supreme Audit Institutions (INTOSAI), by using some ideas from network theory.

• Examination of pig farm technology by computer simulation

  25-29

  Szilvia Szőke

  Lajos Nagy

  Sándor Kovács

  Péter Balogh

  Views:

  147

  Agricultural production is among the riskiest production activities. Similarly to other branches of agriculture in animal breeding the finished product is the result of complex procedures. The biological technological procedure, the creation of the product is affected by an outstanding number of environmental factors which also cause uncertainties. In the North Great Plain Region of Hungary, sows, gilts and slaughter pigs are produced on a corporate farm. The reliable operation data of this company provide a stable basis for and estimating future costs and revenue and their distributions. Monte Carlo methods are one of the generally accepted tools for modeling risks. The significant independent variables, their ranges and probability distributions, and the correlation between them were inputs to the model. The values of the variables were produced using a random number generator. The computer simulation was performed using @Ris (PalisadeCorporation) software. The study concentrates on the factors affecting the number of off spring (piglets). Model inputs were the mating, mortality and farrowing rates; the costs and the income values based on these rates have been analysed as the output data of the model.