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Comparison of the performance of a trained and an untrained sensory panel on sweetcorn varieties with the panelcheck software
77-83Views:713In this paper the results of trained and untrained sensory panels are compared on five Hungarian commercial sweet corn samples. The two evaluations were carried out in a sensory laboratory (ISO 6658:2005), with the same experimental design, with two replicates, and the panels consisted of 10 panelists. In both cases the panels assembled the profiles of the samples according to the vocabulary chosen by the trained panelists. The results show that the untrained panel has higher standard deviation, weaker repeatability and less significant parameters (ISO/DIS 11132). However 10 of the 17 sensory attributes were significant in the case of the untrained panel, the trained panel has 15 significant parameters with lower standard deviation and good repeatability. During the statistical investigation we focused on the panel performance and used the PanelCheck open source software package to achieve this goal. We followed the workflow suggested by the researchers of the Nofima, the developers of the PanelCheck. According to the examined parameters the trained panel has better discrimination ability (F values) for attributes ’yellow color’, ’hue’, roughness’, ’freshness’, ’juiciness’, ’tenderness’. There was not an attribute evaluated by the untrained panel where all the panel members reached the line representing the 5% significance level. Furthermore the trained panel has better agreement between its assessors (Tucker-1 plots) and the repeatability is much better according to the MSE plots. This examination confirms that it is necessary to train the panels in order to get reliable and consistent results.
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Establishment of the Customer Perspective of the Balanced Scorecard System at Sports Enterprises Through the Example of a Hungarian Football Club
5-16Views:811In our present world, more and more attention is being paid to the evaluation and monitoring of different sports organizations, which is because the support of spectator sports has become an important issue. Our fundamental assumption is that football clubs of our time should operate just like large companies in the business sectors. Obviously, it is an essential prerequisite that controlling, a controlling system or a performance measurement system be applied at the business entities operating the clubs. According to our experience, conscious financing of organizations is often neglected in the course of the management processes of sports companies. It is necessary to create the conditions at these organizations that enable managerial decision support and the establishment of a controlling system. It is essential to find controlling methods and tools that can be successfully applied in the life of a sports organization and that ensure the harmonization and coordination of different processes. Consequently, controlling provides a higher level of transparency and information supply for decision makers. The aim of present study is to introduce the Balanced Scorecard (The Balanced Scorecard is a balanced strategic system of indexes, which measures the performance of companies for the sake of implementing the strategy), one of the tools of strategic controlling and its application to sports companies through an example of a Hungarian football club.
JEL Classification: Z23
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A Matrix Model for Integrated Pest Management as a Combined Function of Extension Education and Economic Concepts
Views:254The Farmer Field Schools (FFS) help to establish the significance of the Integrated Pest Management (IPM) concept, i.e., the FFS contributed to demonstrating the importance of the IPM idea. In this paradigm, the integrated pest management specialist's decision is based on the application of agricultural extension and economic principles. This requires an analysis and understanding of the ecosystem and plant physiology, followed by monitoring the population dynamics of the pest to determine the pest’s economic injury level, and finally, determining the appropriate action to suppress it. The transition point from organically integrated pest control measures to chemical pest control is when pest density exceeds economic injury. In other words, when pest density surpasses economic damage, an organically integrated pest control approach gives way to the chemical pest control method. This study advises conducting research experiments and studies to ascertain the economic impacts of pandemic pests on the targeted crop, such as powdery mildew and aphid pests in the protected tomato plant culture.
JEL CODE: Q16
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Some aspects of accounting and management accounting during economic downturns
33-35Views:204Economic slowdown and downturn creates new situation for every organisation, no one can avoid facing to new situation created by the global financial-, and economic crisis.All of the organisational function should reconsider its own role within the company due to the new circumstances, Accounting and Mangement Accounting can not be exception, but they have more complex and emphasized role in these difficult times. In the following paper I can not avoid to mention some general statement about importance of accounting and accounting principles, while there are a number of criticalaccounting and financial reporting issues that accountants and auditors should consider.In the framework of the paper I can not face with all relevant issues of the topic, but after some general statement I would like to highlight some special area regarding to management accounting, which can be more important during these challenging time for decision makers and accountants.Regarding to balance sheet analysis its important to mention current debate about fair value comparing with historical cost from accounting point of view, on the other hand from the view of management reporting system I would like to highlight the importance of working-capital indicators. More practical topic is the crucial role of budgeting and forecasting during economic downturns, and at the end I would like to show why it is more important monitoring price variance and indirect cost allocation in these uncertain business circumstances.
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Organizational consequences of emotional labour in mangenent
125-130Views:240Emotional labour, as a self-contained field of research, is only three decades old. This study aims to summarize key findings from investigations of the last ten years in an attempt to provide a reference for interpretation of organizational emotions and the organizational aspects of emotional labour. It makes no secret of its aim being to call the attention of anybody dealing with people as workforce that work no longer has only physical or mental aspects, but an emotional dimension as well. Most often this latter dimension lives an independent life. Normally, it is not regulated, tracked, appreciated or rewarded properly, which might send a message to employees that it is not really important. However, emotional labour is a concomitant of most professions and jobs. Where it is not given any conscious consideration by either the employer nor its employees, numerous opportunities of making it easier or improving it may be lost.
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