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Controlling Methods for SMEs’ Risk Reduction
23-30Views:133A 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 introduction 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.
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Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
134-139Views:262Corporate 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. -
Incorporating Blended Learning in Teaching English for Specific Purposes
158-163Views:110As a result of the prevalent use of the Internet, teaching foreign languages can get a new perspective. This paper presents how teachers can incorporate the Internet in teaching English for specific purposes. First, a brief historical background of language learning methods is given, and then the focus shifts to a new
language learning project applying blended learning at the University of Debrecen. The paper also shows how traditional classroom activities can be combined with online methods to make language learning more enjoyable. -
Measuring intellectual capital through a company example
1-13Views:106Our research aims to examine the “invisible value” found at UPC Magyarország Kft. Since Vodafone Magyarország Nyrt. announced the acquisition of UPC Magyarország Kft. in 2020. Our research is aimed at using different methods to determine the invisible assets, intellectual capital, and added value, which cannot be determined directly from the financial statements of UPC Magyarország Kft. Since the financial statements prepared based on accounting principles follow the principle of prudence, many assets (mainly intangible assets) are not shown in the financial statements, so they only become visible after the moment of acquisition. Three different methods were used to measure intellectual capital, then the results were compared. The three methods use different points of view to measure intellectual capital and approach the concept of intellectual capital from other points of view. The CIV method shows us the lack of intellectual capital in relation to the industry or the surplus value; The EVA indicator explicitly shows us the intellectual capital size; and the VAIC method the efficiency of intellectual capital.
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The Possibilities for New Irrigation Methods in Floriculture in a Greenhouse
365-369Views:72Widespread irrigation methods: Dribbling: water is leaking in perforated pipes, it can be used in beds and on tables. Drip tube: various elements (drip tapes, hard tubes inserted into a dropping bottle) of water are delivered to the roots of the plants. Mat watering: the potted plants are placed in a so-called water vehicule duvet, which is be flooded with water. Ebb and flood system: the table of the greenhouse is flooded by water or a nutrient solution at the height of 1-2 cm. Sprinkler irrigation system: the fineness of the the spray heads varies depending on the spray head, micro sprinkers are often used. It contributes to the inrease in the humidity of the environment. Boom watering: special equipment, a hosepipe with a fine spray nozzle which is moving over the plant beds or tables, it forms a right angle to them and moves back and forth.
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COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
Views:452Performance 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 practice. 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.
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Identi ty Awareness in the ’Melti ng-Pot’ - The Sociological Questi ons of the Identi ty of the Croati an Minority in Hungary
129-141Views:28In our research we have applied sociological methods in the investi gati on of the Croati an minority communiti es, of their values or scope of acti ons and their identi ty preservati on methods in the 21st century. As an interesti ng fact of the research, in Vas County communiti es we have found identi fi cati on and diff erenti ati on in and between classical and cultural nati on percepti on. We have investi gated the approach of identi fi cati on and as a result we can state that nati onal symbols are important elements of identi fi cati on. There are associati onal symbols originated from the nati onal past in the communiti es’ collecti ve mind (like fl ag, coat of arms, crown, and anthem). In the aspect of belonging to Hungarians, these dimensions appeared again in the research, but in this evaluati on the abstract concepts are too strong (for example: identi ty, cultural awareness). There was no signifi cant diff erence regarding the judgment criteria as regards who belongs to Croati an or Hungarian communiti es. Belonging to Croati an communiti es is realised by less perceivable abstracti ons.
Beyond the cultural nati on concept, belonging to Hungarians’ natural elements are the form and traditi on (border, ‘I was born in Hungary’, nati onality).
These parameters fi t bett er into the state nati on percepti on. These traditi ons are stronger presented among senior citi zens and under-educated populati on. -
GAMIFICATION, AS A NEW STRATEGIC TOOL FOR HR
Views:763Globalization changed employee preferences, advances in technology, changes that make organizations face new challenges. Existing human resource management systems need to be reviewed or even new ones need to be created. “My hobby is my job, my job is my hobby,” says the saying, but how is it possible to attract a potential workforce and keep it afterward? Gamification is one of the possible answers of HR to this issue. Generation X, Y, and Z employees show significant differences compared to their predecessors, therefore innovative solutions are needed to maintain a long-term, productive, and loyal working relationship and satisfaction. The aim of this study was to explore the history of the development of gamification, the increase in its popularity, and its causes. After describing the methods of gamification, it presents the field of application of gamification based on domestic and international literature. Based on the research results, it can be concluded that well-applied gaming can be an effective solution in the fields of health preservation, education, learning, motivation, business, marketing, and human resource management.
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Controlling characteristics of SMEs in the Észak-alföldi Region
259-263Views:113Since the regime change in Hungary, the main federal task has been to strengthen the small and medium-sized ventures. The size of the category plays an important role in the employment as well as in the GDP production. Those areas that make businesses strong and reduce the risk of their activities are in the center of attention in this hardly predictable economic era. One of those areas is the views and methods of controlling which is still hardly adoptable to most of the CEOs in businesses. The introduction and the use of these operations give concrete results within a relatively short period of time, making the decision makers’ job easier at the companies. The study includes the examined SMEs, the design of business characteristics, the valuation of suppliers and customers, the production and the prime costs of the service. The vision of SMEs that characterizes the application of the tools and methods of controlling are also included.
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EXPLORING NON-VALUE-CREATING PROCESSES USING THE VSM METHOD THROUGH A CASE STUDY OF A SMALL ENTERPRISE’S MANUFACTURING SYSTEM.
Views:76One of the major problems in Hungary is the low level of productivity. This low level is particularly noticeable among small and medium-sized enterprises. In most regional and Western European countries, the average productivity level of enterprises of this size is higher than in Hungary. The current and expected shortage of labor in the near future poses a challenge to businesses. Creating wage growth that contributes to retaining the workforce can only be achieved in the long run by increasing productivity. If an organization is unable to achieve productivity gains, it will fall short of both domestic and international-global competition. The application of modern management and management systems, such as lean management, can be a key element in increasing the productivity and competitiveness of Hungarian small and medium-sized enterprises. Lean management is one of the most common and effective process organization methods and paradigms used in the secondary and tertiary sectors, so much so that the use of lean-based management methods has in many cases become a competitive criterion and fundamental.
In our research, we prepare the value process mapping of a CNC metal cutting SME, including the value process of CNC milling and turning processes. This value process mapping method offers an opportunity to make losses in the industry become known and preventable. Through the preparation of the map, it is possible to illustrate the processes that produce mud and thus reduce the lead time and increase productivity. In the course of our study, we present the practical implementation of the method through the example of a company manufacturing metal parts machined with CNC technology.
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The Role of Arable Land in the Combination of Resources
118-123Views:89The purpose of my research work has been to systematize the land evaluation methods related to land mortgage lending, as well as to examine their modernization possibilities or to ponder on their relations with international trends.
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“The earthworm is the best workmate of the farmer”– or beneficial effect of minimal soil disturbance on soil structure
250-258Views:107In recent decades in Germany the soil structure is greatly improved on a substantial part of the rable land. Soil erosion can be observed less commonly. Since the 1970s in Germany the intensity of soil disturbance is significantly reduced. The less disturbed soil has more mechanical load, namely the stability. The perforated structure with stable biopores ensures ecological functions, such as infiltration, aeration, root permeability, fertility. For this reason, soil compaction and soil erosion occur less frequently, they can be detected only in exceptional cases. But in Hungary, the same can not be said therefore it is a desirable objective to explore the cause of differences. Usually the best soil structure can be found on the arable lands without rotation cultivated. In Germany we could study the condition of soils in farms which using no-till system. We have analyzed the effect of soil cultivation methods on the soil structure.
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The Effect of Must Clarification on the Quality of Wine
7-11Views:108The main goal of must clarification is to optimize the physical-chemical and biological conditions of must in order to be able to better manage fermentation and improve wine quality. Must clarification has to be as effective as possible is on the basis of technological and quality aspects (slower fermentation, cleaner fragrance, better conservation of primary and fermentation aromas) in the preparation of quality white wine. Must usually contains 10-30% sediment and this ratio can be higher when rotten grapes are processed or when the pressure in the press is high. Different clarification treatments can lower this rate below 5-10%. By removing sediment the inner surface of must is reduced and further must/wine treatments become easier. It is important not to overclarify the must because sediment contains nutriment for yeasts. As must flotation, separation and hyper-oxidation can damage fragrances and aromas, these methods were not applied.
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INVESTIGATION OF ETHNOCENTRIC BEHAVIOR USING THE CETSCALE MODEL
Views:80Nowadays, the protection of the local economy and society is strongly supported not only at the level of nations, but also at the global level. Our study was based on the CETSCALE model of Shimp and Sharma (1987), based on Sumner's (1906) concept of ethnocentrism. The consumer questionnaire survey was conducted in the fall of 2021 as part of an omnibus research on a representative sample (N=1000). The sample reflects the composition of the basic population in terms of gender, age, settlement type and regions. In the course of the research, in addition to descriptive statistical methods, factor and cluster analysis were performed in order to reveal the consumer segments formed along the lines of domestic ethnocentric values. Since in 2014 we already analyzed this set of statements in the framework of a representative large-scale study, we also had the opportunity to compare it with the results of seven years earlier. According to our expectations, the 2020 epidemic increased the commitment to Hungarian products. However, our preliminary assumption was not confirmed, during the analyzes it was revealed that there was no significant change compared to the previous state. Along the lines of the CETSCALE statements, it was possible to identify two factors and with their help to separate three segments, which were named Nationalist, Patriotic and Cosmopolitan based on their alignment with the value groups. It is in the fundamental interest of the actors of the domestic economy that the patriotic behavior is strengthened in the future, for which a strategy must be developed.
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An economic study of a solar collector investment project with specific aspects of energy saving
121-124Views:84The energy saving properi es of an exisi ng solar collector investment has been assessed based on factual data and stai si cal methods. The seasonality of electricity, water and gas consumpi on has been determined. The number of guest nights, the electricity and gas consumpi on showed a strong and a moderate correlai on. The costs saved did not live up to the expectai ons, which makes the return indicators signifi cantly worse. The discrepancy may be due to the system being designed to be bigger than reasonable or the great energy loss as well. The lat er may be because of the distance between the collectors and the hot water containers. The system may have calibrai on problems as well. The whole area brings about saving an amount of energy that equals to HUF 851000, which translates into 8788 m3 of natural gas. The decrease of CO2 emission should come to 16.26 t. on an annual average.
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The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
113-127Views:236In 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.
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Issues of social regeneration in hungarian small villages
53-67Views:19The problem depopulated settlements, which can be traced back to a lack of social reproduction, is not only a Central European phenomenon. Trends in the value and extent of consumer society are driving developing and developed societies, one of the indirect results of which is the aging population of villages and the depletion of endogenous resources in the affected settlements. With this, these settlements lose their most important competitiveness potential, their population retention power. In many cases, the economic vacuum found in small-village areas and the declining population further strengthen the process, which has a restrictive effect on the range of public service tasks, thus further worsening the opportunities of those living in the area. The study examines the economic and social potential of small villages using descriptive and complex statistical methods.
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Tourism and leisure sport habits
118-125Views:157According 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. -
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
51-60Views:121Two 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. -
APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:118The examination of the presence of learning in leisure activities and in tourism has become popular in the past 20 years. There are a lot of publications in this area but there are differences in the type of learning, the persons studied , and the methods of the s urvey. The aim of the present study is the further processing of the database of a questionnaire tested, in the course of which we reveal the correctness of the further classification of the sample beyond the exploration of
learning applying the m ethod o f discriminant analysis. -
Investigating the judgement and using of creative accounting
23-33Views:71We have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.
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Foreign trade possibilities of the Fruit – Vegetable sector in the future
102-112Views:89Hungary can be considered as a small, open economy, therefore the domestic market doesn’t provide enough possibility to sell the grown and produced agricultural products, exportation is vital. In the year of 2010 Hungary had trading activity on the field of agricultural products with 151 countries, which has grown to 164 countries by 2013. According to the Strategy of the Fruit- Vegetable Sector the production target is 3,5 million tons for the year of 2020. This target has already been reached in 1990, since then the average production is 2 – 2,5 million tons yearly. We can increase our foreign trade only if the properly classified, carefully packed products can be delivered in the requested quality on the contracted time. Perhaps this is the most sensitive territory where the Hungarian producers are falling back from the international trends. Due to the lack of cash and capital the technological and technical development of the is missing, the trade channels are getting more and more narrow, which will lead to loosing of the market. Nowadays the main problem of the Hungarian Vegetable-Fruit sector is the diminishing quantity of marketable goods, despite of the fact, that the sector could remain a net exporter. The presence of the black market is overwhelming in Hungary which makes the sector vulnerable and hard to regulate. Despite of several good examples and successful enterprises it is still true that the majority of the producers are lacking the needed technological, marketing, management and trade knowledge. They insist on using their obsolete methods, and not willing to learn and change. There is a problem in the forecast of the expected yield. The Vegetable-Fruit sector is the
most export driven part of the Hungarian agricultural sector as it is selling more than the 50% of all production abroad. In order to be sustain this share it would be fruitable to have a more favorable tax policy and the revision, cancellation of the „Primary producer” system. In each case the main problem is that there is no common base and trust between the trader, producer and management. This is why it might happen that a member of the TÉSZ is willing to sell his product outside the system, because this way he thinks to have safe income. As the organization doesn’t have a safe base of products for sale they can not develop the market and if they have no safe market, due to the missing trust there will be no safe base of products for sale, and the circle is closed and the whole problem starts again. -
The Characteristics of Airport Security Devices in Connection with Terrorist Attacks
341-350Views:107Terror organizations threat those huge places and buildings which are used by a big mass of people. Public transportation hubs such as airports are most preferred places of terrorist attacks. If we prepare a small explosive device, we can cause a huge harm in the aircraft killing a lot of people. Security regulations have been improved to create new methods to prevent terrorist attacks. The main targets are at the airport the airplanes on the runway and already in the air, the arrival and departure halls, and the air traffic control and radar systems. To protect human life and airplanes in the airport security they check the passengers, their handluggage, their registered baggage and the cargo. I would like to show you how we can avoid the terrorist attacks and this present article gives an overview of the application of such equipment, their types and the working principles of the devices of airport security systems.
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Generation Y = self-confidence?
25-32Views:109It is assumed that certain personality traits, defined as key competencies by employers and providing competitive advantage on entering the labour market, may be developed in the process of teaching presentation techniques in the “Presentation and Writing Skills” college course. Our findings imply that these changes are not linked to the teacher’s personality or the language in which the subject is taught. As the term progresses, students are becoming increasingly creative, more and more self-reliant in problem-solving and confident in assessing both their own and their peers’ performance, which, in turn, raises their self- onfidence, supports assertiveness and gives energy exerting beneficial influence not just on further studies but on their future career, as well. Our paper briefly describes Generation ”Y”, our teaching methods and the results of our survey.
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SEGMENTATION USING A DECISION TREE
49-54Views:126In 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.