The aim of the article is to present some of the factors influencing the EBIT based on qualitative data with the help of the questionnaire filled in by the company managers / owners in relation to the examined food retailer companies operating in Hungary. Define a dependent-independent relationship between the examined variables, thus providing... a basis for further quantitative research.

According to a survey among college students, there is – however on low level – positive connection between sport tourism consumers’ general health status (Cramer’s 0,089) and satisfaction of their life (Cramer’s 0,114). Aim of this study was to explore additional correlations. The questionnaire (N=360) permitted
analysis not just ...of sport tourism but also general tourism habits. We have explored statistic data of general tourism, and inside of this physical activity habits and by additional statistic methods we could get results of further correlations such as leisure sport activities of tourists and effects of tourism sport activities for leisure activities at home.

As regards the selection of the tasks of the municipality sector, the local authorities have freedom both according to the former and the current legislation. The advantages of performing tasks through companies owned by the municipality include the flexible adaptation to market conditions and integration into the relation network of the econom...y. Some research works have proved, however, that their operation is rather risky. In the frames of the research I reviewed the reports of companies and compared the indices formed, evaluating primarily the profitability, indebtedness, asset structure and solvency. In regard to the liabilities of the examined companies, the dominance of short-term liabilities, increasing receivables and the profitable management were clear phenomena in most cases within the sample.

Territorial determination of the tourism development areas is crucial for professionals responsible for destination management. The direct motives are (1) the available financial development funds, (2) the expansion of tourism supra- and infrastructure, (3) the evolvement of destination image, however induced factors can be (1) the involvement ...of ancillary services or (2) using single communication. Main concern of the tourism supply is to provide sufficient information to the potential travellers, although the question arises how demand is able to follow the iterative changing in determinations. The fact that a narrower area is periodically associated with a different tourism development area and thus has different communication generates a degree of uncertainty in the tourists’ travel decision. Current article introduces a section of a research project for the assessment of the awareness of current tourism development areas by tourists. After the clarification of concepts paper details the results of pilot testing which makes foundation for a large-sample market research. Findings are instructive not just in terms of measurement correction, but for further considerations.

The location and development of cities has been influenced basically by various environmental factors. However, the relationship is bilateral, because not only the environment can affect the city, but the city can affect the environment in different ways, depending on recovery. This is especially true in the case of large cities such as Budapes...t where the different geological, geomorphological, hydrological, soil and bio-geographical conditions can be changed in very small areas, which implies that land use can be also modified as well. The aim of our study was to determine the chemical water quality of three small streams in Budapest which have same water flow and compare the field and the laboratory test results. Between many natural characteristics of these streams similarity is evident, however, several differences were found between the watersheds in terms of human land use. Statistical data analysis was performed as well, which was the aim to explore the relationship between the parameters. Overall, according to our study it can be concluded, the small streams have similar water chemical properties, but some parameters need special attention in the future, because the investigated small streams can be categorized into polluted and sometimes heavily polluted category.

Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interprete...d only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.

Teaching English for Specific Purposes (ESP) has traditionally been context-driven, focusing on the special field in which the language is expected to be used; needs-responsive, trying to define language learners’ needs and adapt teaching practices to these needs; and finally learner-centred, in a sense that teaching
processes and learners... activities have been highly influenced by the desired learning outcomes. However, due to recent global changes the conventional ways of teaching have been challenged. The paper lists some of the most intriguing pedagogical challenges for ESP practitioners and also recommends
possible solutions to meet them, partly from overviewing related academic literature, partly from successful practical implementations. Pedagogical issues raised by the internationalisation of higher education are also investigated by the author and some preliminary results of empirical research about learning styles are presented.

Performance assessment - assessment of the financial and economic performance of companies - is of particular importance both in determining the performance of individual companies and in comparing companies. There are numerous different frameworks and different methods of performance assessment in the scientific literature and in business prac...tice. With the expansion of globalisation and the emergence of a new economy, the focus on this topic is even more prominent. The aim of the present article is to review the literature on performance assessment and to describe two selected frameworks in more detail.

The treatise deals with the the views and preferences after the changes of Szolnok Television reception opportunities. With the using of the survey’s results, it publish general result about the technical options of the Szolnok Television’s reception and about preferences and views of the visible programs by comparing the hungarian large co...mmercial channels’ datas. Based on its own calculation methodology prepare a ranking of the discretion for the test channels and make
statements the Szolnok Television connected further development opportunities. 

Meat has been playing an important role in the nutrition of humanity from the beginning of time; therefore meat is a fundamental foodstuff. Global population is steadily increasing and people consume more and more foodstuff with high added value including meat and dairy products. In context of meat production and consumption, poultry and pork s...ector are the major predominant sub-sectors not only nationally, but also internationally. Pork sector had a definite leading role until the end of 1990s. However, this trend has undergone changes and poultry sector is predicted to have this leading role, according to current trends. The aim of our research is to reveal and analize what impacts this structural change have on businesses in these sectors including their asset situations.

This paper presents the Life Cycle Assessment of the wood gas powered car. I have compared the results with the data of the gas powered cars. The wood gas powered cars will be presented from their invention up to this day. I will describe in detail the chemical composition of different types of trees, the heating value and the reaction equation...s of gasification. I have made a cost analysis and I have concluded that if wood gas is used as petrol, the costs can be reduced significantly.

In the field of economics, the knowledge of high-level mathematical and statistical methods is necessary for a demanding analysis. Today the various items, indexes, and distributions are user-friendly analytical tools that have been built into computer programmes. In the case of uncertain decisions, decision trees are being applied in more and ...more areas. Using this method, decision rules can be created, so they can be used for segmentation as well. The study presents a
classification suitable for such a grouping.

In my paper I try to give a precise definition of the term ’pragmatic competence’ and I describe how this term has evolved. I define the term ’pragmatic failure’ and I elaborate on its judgement, its causes, and its types. I describe the Hungarian – English contrastive researches. I list the most frequent pragmatic mistakes made by Hu...ngarian students while speaking English. I present the findings of my research that I carried out among the students of the College of Szolnok in  October 2014. Finally I discuss whether pragmatic competence can be taught, and if yes, for what purpose.

The devastating impact of COVID-19 extends beyond health concerns; the coronavirus outbreak has rapidly transformed into an environmental, social and economic emergency. The global pandemic has prompted businesses to adopt innovative business models and re-strategize corporate social responsibility (CSR) in order to cope with the g...lobal challenges triggered by COVID-19. Micro, small, and medium-sized enterprises (MSMEs) are hit the hardest as they lack adequate resources to strive in these difficult times. This paper is a review article that uses secondary data to analysis COVID-19 pandemic and the CSR of MSMEs' in Nigeria. The study concludes that COVID-19 has a significant effect on MSMEs' CSR. Therefore, the study recommends that CSR projects should be compatible with government policies and plans to have a wider and even more sustainable effect. CSR engagement would be more fruitful if MSMEs embrace collective corporate social responsibility.

Since its introduction, the Hungarian income tax system has been going through a continuous restructuring process. In my analysis I examine the main changes which have occurred in the Hungarian personal income tax system from the 1990s to the present day. I have also made a short international detour regarding the flat tax system as it seems th...at global trends also favor simplification. Flat-rate tax might interfere with the tax principle of equity, but it can ease
verifiability and the declaration of income for tax return and might help to decrease tax administration costs and tax evasion. The most successful reforms which resulted in the improvement of tax morale, transparency and increased tax receipts were the ones which involved the reduction of benefits and exemptions. I have examined how the annual changes in the personal income tax system will affect the tax burden of private entities.

In the autumn of 2008 the world economic crisis erupting in the United States of America dealt the economy and labour market of Hungary a hard blow. The economic crisis strengthened the adverse labour-market situation in the country’s more backward eastern areas, above all in Jász-Nagykun-Szolnok County. With the aim of reduction of the incr...easing unemployment the Hungarian Employment Policy applies a number of labour-market tools. Public employment is one of the most important labour market tools. In my research I examined the role of public employment in the reduction of unemployment. In my thesis I looked for the answer to the question if public employment is able to handle unemployment efficiently and to reduce long-term unemployment. In my thesis I examined two of the most important public work programmes – between the period of 2009 and 2011 – which employed the highest number of workers in comparison with earlier programmes. I prepared the comparative analysis of the two programmes based on my own aspect system highlighting the strong and the weak points of these programmes. My research is based on scientific literature, various studies in this field, scientific and international professional journals and Internet sources.

The economic and political transition taking place in Central-East Europe has brought about a lot of changes the consequences of which make an impact – among others – on the working conditions, income levels and general living conditions of the population. These changes helped to open up the economy as well as society and made it possible t...o enjoy a feeling of freedom in several realms of life. The question is how the individual is able to exploit this freedom in his own life situation? Of the possibilities brought by the EU accession in 2004, internal migration is getting more and more significant. Is this a new phenomenon characteristic of only Europe and why has it increased so much in the past decade? The issue of emigration must be tackled from several aspects of which I will focus on three in my present paper. These are the necessity of finding employment abroad, the options of the individual worker and the policies of the host country in assisting settlement of the immigrant. Earlier this year, with the help of a TEMPUS grant, I had the opportunity to take a study trip in Belgium specialising in this topic. I would also like to share the experiences of this one-week program with you.

Nowadays the gastronomy does not only appear as a tourist supra-structure service, but it is part of the supply of attraction by its gastronomic events. This research aims to answer the question, that by what means are motivated the participants to visit the gastronomic festivals, and how has changed the motivations in the last period. The resu...lts of secondary and the primary analysis may provide guidance for communicating on the gastronomic festivals in the next few years.

A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the intr...oduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.

Eco Currently we witness the exciting period in life of the esports, which seems to have received considerable attention even among this extraordinary season caused by the COVID-19. Although referring to the status of games (way of sports), such as Fortnite, DOTA2, Overwatch, LOL, etc together with its competitions, com...petitors and its follow up became quite common, the profession so far seems to neglect dealing with the social and organizational background of that, also with the development possibilities. The methodology of this essay is, through secondary analysis made during the discussion of the professional literature, is empirical qualitative interview method, which was carried out among professional organizations, sportsmen, and by doing this we sought to answer the question: What is the current national state of this sport, what difficulties, prospects characterize even individuals and organizations in this sphere, also including social specifications. Results point out that numerous changes should be desirable equally from the organizational and social side.

Tourism is one of the most dynamically developing fi elds of the world economy. Owing to the relai vely low-cost capital investment necessary to set up and develop tourism business, high levels of payback rates, constantly rising magnitude of demand for tourist services, tourism business has recently been drawing the at eni on of not only its p...oteni al customers, but also of entrepreneurs. 

The Romani population in Central Europe is fighting with many societal problems. Societal crises appear in connection with employment, housing, demographic development and backwardness in education. All these factors have a negati ve impact on the health of the population: the health status of the Romani is worse than that of the non-Romani pop...ulation living around them. The compensati on of these disadvantages does not solely depend on providing equal opportunities. The Romani people’s special diseases originating from their special genetic characteristics and their way of life distinguish them from the non-Romani population. A uniform treatment does not offer a solution. In their healthcare we should consider and give priority to the Romani specific
diseases, such as founder mutati ons common in the Romani populati on as autosomal recessive disorders. Whereas the mutati ons frequently observed in the Romani groups are sporadicin other, non-Romani populati ons worldwide. Thus the founder mutati on analysis is important for predicting the incidence of certain rare diseases not readily thought about in non-Romani, yet possibly present in the local Romani populati ons, especially when diagnosti c problems appear. The research of these diseases is especially important in terms of populati on genetics, public health, and also economically due to the expansive existence of the Romani populati on. The identification of these diseases allows a rapid diagnosis and in some cases it also delays the onset of symptoms. It can have a great impact on public health intervention as it makes the planning and the implementation of targeted preventative measures possible.

In the development of hotel product strategies, the proportion of diversification and differentiation is a major decision that the hotel offers a wider range of services, which will help to find most suitable for guests, or narrows down its targeted segments and provides them with specific supply elements. One segmentation aspect could be the a...ge of guests. The most prominent and identifiable age group in the supply is the senior, which has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acquire the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests

Analysis of the complex environmental effects of food production and consumption points to the need of examining the ethical side of these issues. The study is is looking for possible answers to the questions 1.) what connections theology and theological ethics have to the current ecological crisis in a historic perspective, 2.) what emphasis e...ating, food production and consumption receive in ecotheological ethics, and 3.) whether contemporary theology is able to offer approaches which are acceptable and inspiring for audiences from a wider ecoethical background.