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  • ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
    8-12
    Views:
    142

    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.

  • LIFE ISSUES IN THE LIGHT OF SELF-KNOWLEDGE: THE EXPERIENCES OF AN OPTIONAL UNDERGRADUATE COURSE
    65-70
    Views:
    104

    ‘Life Issues’ was actually invented as a knowledge development special course advertised as an optional subject, generating great interest among students. In this case the knowledge development meant the achievement of a deeper level of self-awareness, which was fully realized in this semester. The student reflections speak for themselves. At the end of the course we drew the conclusion with the students together: psychological safety is created by self-knowledge and the harmony evolved with the world.

  • HELP! What should i do? -the lack of financial knowledge in hungarian households
    116-121
    Views:
    146

    Financial planning, the propensity to save and self-caring habits effect not only the households' financial management, but they effect the economical, political, social and cultural situation of the whole country. The intellectual skills of hungarians are undeveloped, which stems from the lack of financial literacy of individuals. More and more people realize the need for economic and financial knowledge since the 2008 economic crisis, and that the development of financial culture is essential. In our research we examined, how the financial awareness and the willingness to save of individuals and households can be influenced.

  • CONSCIOUSNESS AND CONSUMER PROTECTION ON THE ONLINE MARKETS
    31-38
    Views:
    181

    The consumer asserts that his or her decisions are consistent and rational. Basically, we must distinguish between real and presumed awareness. Real awareness is rooted in the knowledge of consumer rights, while presumed awareness exists only in the consumer’s belief in himself. The purpose of my research is to assess the level of consumer protection knowledge of the respondents and to draw conclusions about the consumers’ awareness, i.e. to measure awareness in terms of consumer protection on the online markets. I can state that the rules of the 14 day period of withdrawal without stating reasons when shopping
    online and the VAT and customs duty obligations of foreign webshops are less known by online customers.

  • Evaluation of the Technical Management Bsc by labor market and its development possibilities at the College of Szolnok
    153-163
    Views:
    83

    The College of Szolnok conducted a qualitative research under the framework of SROP 4.1.1.C –12/1/KONV-2012-2004 to support the strategic development of Technical Management BA program. Using qualitative research methods we point out that the closer cooperation with companies will be crucial in the future: it is going to allow faster response to market demand, better knowledge transfer of newest skills, and higher acceptance of Technical Management BA program and College of Szolnok. Results show that the current training level in College of Szolnok requires further development to enhance the marketability of graduates, in which the transfer of the related areas is also an important issue. Addition to professional basic knowledge strong requirements are also language and communication skills in high-level.

  • Foreign language competencies and the job market: Employers' expectations and the (self-)assessment of language teaching and learning by students of the College of Szolnok
    51-60
    Views:
    121

    Two of the most important objectives of the project "Improving foreign language training programmes at the College of Szolnok" are increasing the chances of newly graduated students on the job market through improved language teaching methods and achieving a better fulfilment of human resources needs of the multicultural job market brought about by national and international companies operating in the region. This study contrasts the results of research
    carried out among employers with regards to their foreign language expectations for graduates with surveys done among students of the College of Szolnok. In these surveys students evaluated their own foreign language knowledge as well as the standard of language teaching at the college and gave an insight into their experiences as far as language learning and their use of foreign languages are concerned.

  • Institutional Identity and Face Analysis of Miklós Bercsényi Secondary Grammar School: a törökszentmiklósi Bercsényi Gimnázium praxisának példája
    96-112
    Views:
    77

    An educational institution transmits not only knowledge, but also customs, morals, science, oppertunities; it teaches self-reliance and insures the country's social and economic development - thus is important to deal with this area from a different point of view than what we got used to. Each undertaking and institution can archieve their long-term aims set by corporate structure if they develop their face and identity consciously. While creating its identity and the feeling the togetherness, unity; safety and confidence take shape within the institution and with the external partners alike. 

  • AWARENESS OF THE ADVANTAGES OF VOL-UNTARY MUTUAL FUNDS ACCOUNT
    13-20
    Views:
    111

    Building upon the results of my dissertation, in the course of my research I studied that how households know and take advantages of tax benefits of Voluntary Mutual Funds. It is im-portant to find out the reasons why it is losing its relevance and why the households are not making better use of the related government grants. In my present article I discuss the ac-quaintance of Voluntary Mutual Funds Account, with its advantages and disadvantages. Also the functions of households in the Budget, or in other words, what unexploited opportu-nities are there, that are worth utilizing in every household with the appropriate financial knowledge. I examine the answer to the question to how the households could be influenced, or influenced better to take advantage of several government grants, or to do that more effi-ciently. In the interest of this it is necessary to develop people’s financial culture on the ap-propriate level. Government regulations are not enough. It cannot reach its aim properly, if there are problems with the flow of information in the course of coding or decoding, prevent-ing the appropriate communication.

  • The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
    113-127
    Views:
    231

    In this analysis I examined the energy drink consumption patt erns of the residents of Budapest in their twenties. My goals were to get information about consumption patterns, to find out the main factors influencing choice, to learn about their knowledge about energy drinks and to determine the connections between the regularly consumed energy drink brand and its recognition by consumers with the help of a sensory test. My primary research was carried out with the help of qualitative (personal interviews) and quantitative (blind tests, questionnaire) research methods. The research findings show that the examined consumers drink energy drinks most often while awakening and partying. They drink them against tiredness and to improve concentration. Most consumers think that energy drinks are harmful; however they like and drink them.

  • Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
    134-139
    Views:
    262

    Corporate assessment features as an independent professional fi eld which in its operai on employs and integrates accouni ng, fi nance and marketing knowledge. THe globalisai on of the economy justifies the adopi on of applied methods, too. Having studied the methodology presented in international trade literature we can conclude that the work extends to several areas and its depends on several external factors. Whether its is possible to defi ne the value of a corporation accurately remains an eternal quesi on. Naturally, the answer is no; we can only give an estimate and aim to get as close to accuracy as possible.
    On the role of accountancy we can declare that Hungarian accouni ng methods are adequate to obtain the necessary fi gures; the data available in the system need only a minimum level of additional calculation.

  • The reasons of bee population’s decrease, its expected consequences, its effects on the environment
    222-225
    Views:
    111

    Scientific studies prove that the bee population is showing regressive tendency worlwide. It is important to protect the bee families of the Hungarian bee masters together with the high quality bee products thereby protecting our environment and our lives. Preventing the problem is the most important objective. Already there are some taken actions to reduce or restrain the devastation of the bee population. A good example is the prohibition of some insecticides and seed dressings as well as the raising possibilities of the GMO vegetables in Hungary controlled by laws. Besides of this the right number of the quality bee pastures must be ensured. Using all the mentioned ones and the appropriate knowledge the growth of the bee population can be assured in the future as well. In my dissertation I’m looking for the reasions that could cause the reduction of the bee population, analyzing the possible effects and providing suggestions to find a way to balance the negative impacts.

  • Young Romani People in Higher Educatiton
    5-13
    Views:
    49

    Are we prepared for the fact that young Romani people enter higher educati on in large numbers? Is the labour market ready for the recepti on of this newly appearing graduate group? Will these young people possess Romological knowledge acquired in higher educati on? Do we know what the Romani are like?

  • Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
    14-21
    Views:
    60

    Nowadays, employment in various economic fields and the possession of appropriate professional knowledge are of considerable importance, especially in the services sector, where properly qualified personnel is a key factor in terms of the development of satisfaction in the demand segment. As an apropos of this, the human resource reorganizations taking place in the Transylvanian region and the willingness to work form the subject of the research, focusing on the tourism industry, which was a difficulty for businesses providing various services during the period of the Covid-19 epidemic that spread in 2020. In a significant part of the international studies related to the topic, the difficulties arising because of the change in the attitude of the tourist human resources are mentioned, which can lead to a disadvantageous situation in the long term of the operation of tourist facilities. As a result, the sixteen Romanian counties that make up the Transylvania region became the target of the investigation. Projected on the mentioned counties, relevant data from the Romanian National Statistical Institute (INSSE) were first used, examining the time interval between 2010 and 2022, both yearly and monthly. According to the data used, it is important to focus on the investigation of tourist traffic, as well as on the number of people employed in the sector and its change, as well as on the wages received for doing their work and the associated benefits, which can serve as a motivational factor in addition to valuing employees. An examination of the data related to the topic shows that the 2008 global crisis had a more drastic impact on employment in Romania than the Covid-19 pandemic that spread in 2020, the effects of which can still be felt today.

  • Health tuurism as scene of formation of behaviour - demonstration - of possible research directions
    41-45
    Views:
    126

    Over recreation health tourism – mainly wellness tourism – services also ensure knowledge acquisition by informal learning for health. Depend upon former results this study formulates such examination directions by that this sector of tourism can became effective place of health education.

  • Innovati on is a Key Factor in the Development of the Countryside
    102-109
    Views:
    43

    One of the determining factors of the countryside’s competi ti veness are innovati ve enterprises. Through their development programmes they boost the use of the countryside’s own resources and reprogram the knowledge bases, which open new spaces for development by building on countryside traditi ons. The innovator is a key factor in this process. The innovator is capable of realising the need for change, is capable of renewal and holds the competencies that determine the success of his enterprise and thereby the competi ti veness of his environment and that of the countryside.

  • SEGMENTATION USING A DECISION TREE
    49-54
    Views:
    125

    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.

  • VALUATION AND APPEARANCE OF HUMAN RESOURCES IN CORPORATE ASSETS
    24-31
    Views:
    81

    A significant part of the value of a company is represented by intangible resources, which can be referred to under various names in the scientific literature (e.g. intellectual capital, intangible assets, knowledge capital, etc.). In the scope of the present study, the importance of valuing human resources and possible valuation methods are presented. Human resource accounting is mentioned in a number of academic works, but no unified definition has emerged for describing the term. The human value added model is also discussed, which provides the adjusted value of the company by adding the human assets to the assets side of the balance sheet and the human capital with the related future payment obligations of the employees to the liabilities side. Expert suggestions are also presented, according to which human assets should also be depreciated by means of a certain method or revalued at regular intervals. The provisions of the International Financial Reporting Standards (IFRS) are mentioned, as IFRS also regulate the recognition of future employee expenses and the recognition of internally generated intangible assets and intangible assets acquired in business combinations.

     

  • Self- knowledge in the self realization with graphology means
    273-283
    Views:
    73

    The personality influences our everyday lives. Because different needs achieving drive us. But many people ask the question; Where to go? What should I do? If we have the appropriate level of self-awareness, then we can answer these questions. So, it is important to talk about what we can do to get to know ourselves. This is especially important for young people faced with career choices. If you want to be professionally characterization, graphology is a great help.

  • Born to Consume? Some Aspects of Consumer Socialization
    99-104
    Views:
    149

    Are we born as consumers or we become that during our lifetime? However most of human behavior in developed societies regarded as consumer behavior, we do not born with that knowledge but we rather acquire it step by step during our life. Studying consumer socialization makes it possible to understand the most the process of becoming a consumer, the context how consumers live in the society, what are the facts that have an effect on this process.

  • Lessons of the Value Assessment
    47-56
    Views:
    91

    IThe students going into vocati onal schools generally present a poor performance in the primary school, they experience much failure, because they have to repeat classes or their study achievements are hardly bett er than 2 (a pass). According to the results of research works, vocati onal school students are exclusively those, who have been forced into this area by the harsh social determining factors. Their value-orientati on/value-selecti on are greatly infl uenced
    by their starti ng point (family environment). Most of the children admitt ed to vocati onal schools come with signifi cant social and educati onal disadvantage. Most of the gypsy pupils suff er from such a failure at the very beginning of their school studies that they drop out. The failures are expressed in their defi ciency in studies but the sensiti vity, the lack of ability to tolerate failures are also important in case of the gypsy children. Sti ll, the further educati on is the channel of social mobility. Major questi ons of the assessment: can the underprivileged situati on of these young roma people be eliminated using this unique value training programme applying its various teaching mean; will the secondary citi zen feeling be reduced or eliminated through collecti ve work and learning the instruments and methods to be used for promoti ng personal advancement; will the value-programme solve the existi ng confl icts between the young ones, who treat the school as a strange insti tute and the teachers, who consider the young ones who disapprove of the existence of school if they mutually accept the status of being diff erent; will the special value training programme provide enough knowledge to give chance for the parti cipants to be
    competi ti ve on their life. The answer of the four-years assessment is that these young roma ones can be changed.

  • WARRANTY IN THE MIND OF CONSUMERS
    39-48
    Views:
    105

    Warranty is the essential tool in consumer protection. We can presume that consumers know the most important rules of warranty regulation because everyone is affected by it. I think if the consumer has no accurate information on the warranty in this case, consumer awareness can be questioned. According to my research (sample size is 2182 persons) the respondents are convinced that an obligatory guarantee shall be due on a HUF 4,999 technical product (hairdryer). Only 19.7% of the respondents knew this was not really the case. It is striking that only 56.3% of the respondents were able to say that the mandatory legal guarantee period for a technical product (television) was 12 months. All kinds of figures appeared in the responses relating to the warranty period (6, 18, 36, 60 months). We can state that the knowledge of consumer rights is very poor in Hungary.

  • Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
    Views:
    553

    The aim of my publication is to introduce the foundation and development of controller’s role in respect to the recent changes in the last 10 years due to implementation of Industry 4.0. This is connected to the exponential development of information technology, what made possible to store, proceed and analyze much more data (Big Data) than ever before. The new business information (BI) systems help reporting and analysis processes with interactive dashboard-based reports. New possibilities opened also in forecasting, due to more available data and higher computer capacities, where forecasting algorithms can be run rapidly and so more frequently, and more accurate forecasts can be prepared. The changes of course influence the requested professional skills and the role of the controllers in the companies, what I demonstrate in more details in my paper. At the end of my publication, I introduce the results of my empirical questioner based research about requested IT knowledge of controllers and their connection with automatization of company’s controlling processes.

  • The relation between fish consumption and catering
    246-249
    Views:
    87

    Fish consumption is a highly important area in the field of healthy nutrition. It is well known that besides the culinary delights, fish has a very significant physiological effect, which could increase the average lifetime and could help to improve the life quality during a longer life. Therefore it would be essential for the catering industry to improve their role within this field. They should reshape the eating habits of the ones, who are usually dining outside their homes unperceived, by using fish specialties, combining different cooking and preparation methods and possibilities. However, the observation illustrates that guests are only aware of a limited utilization of this ingredient and unfortunately in catering businesses there are only a few experimenting chefs, who replace traditional flavors with fish specialties.

  • The characteristics of business slang usage: the presentation of a pilot study
    115-124
    Views:
    99

    The presentation aims to impart the results of research carried out in a pilot study. The purpose of this study was to assess the awareness and use of expressions relating to business slang for the BGF PSZK students and professional economists. Based on the responses, I wanted to explore the frequency of business slang usage and the presumed causes of the differences between professionals’ and students' opinions. The respondents' language attitudes, language knowledge,
    and subjective approach to the language were the focus of the study. In this way I could explore the relationship between the respondents’ usage of business slang terms and achieving actual success in the business world.

  • Skills related to EU Projects
    113-119
    Views:
    101

    Our country with its accesion to the European Union in 2004 became eligble to use EU funds for its national developments. More than 7,8 billion Ft had already arrived in Hungary during 2007- 2013. The allocation and the use of EU funds represent a unique and never returning oppurtunity but also a great responsability for Hungary. While infrastructural projects (e.g roads, urban rehabilitation, fulfillment of derogation obligations) has dominated the 2004-2006 and 2007-2013 periods, the Széchenyi 2020 National Development Programme focuses mainly on economical development, 60% of the 8 200 billion Ft allocated EU funds will serve the cause of reviving and boosting the economic growth. Besides this, environmental protection, employement, innovation and the knowledge economy will represent also main focuses for the use of EU funds in Hungary. Where ever we look we see the the multitude of results of EU funded infrastructural, human, and research projects. In the 2014-2020 period even young professionals graduating from Szolnok College will be able to become potencial applicants for EU funds. During the course „Projects, from application to materialization” iniciated within the Bethlen István Specialized College
    students were able to get acquainted with the basics of project writing, project terminology and project management.