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• A Comparative Study of the Motor Types Used for Rotating Robot Arms

  279-287

  Tamás Lázár

  József Nagy

  Views:

  207

  Nowadays robotic manipulators have been widely used in all fields of engineering. The main features of these machines are speed, accuracy and a good repetition capability, and their sustainability over the entire operating life of robots. However, it is not sure that such complex equipment is always required. The operational tests presented here are suitable to compare the operating features of each machine with a different structure but executing the same tasks and
  thereby to select a machine type or construction. In this publication I present the operating principle of the two most commonly used industrial robot motors and their most important parameters through operational tests.

• Is loyalty measurable? The importance and effective assessment of customer satisfaction

  45-57

  Barbara Zsófia Stefán

  Views:

  266

   Customer satisfaction is one of the key factors of corporate competitiveness and long-term business success in the 21st century. The rapid advancement of digitalization and the increasing expectations of consumers further emphasize the need to measure and improve satisfaction. The aim of this research is to examine which factors influence customer satisfaction in the case of a specific company, and how discrepancies between service quality and customer expectations can be identified. The study focuses on the gap between perceived service quality and customer perception, for which the GAP model and the SERVQUAL scale provided the theoretical and methodological framework. The research is based on both secondary and primary data collection; the primary research was conducted using a questionnaire, measuring customer perceptions across five key dimensions: reliability, responsiveness, assurance, empathy, and tangible elements. The results indicate that the company has a fundamentally strong customer satisfaction base, particularly in terms of employee expertise and the quality of communication. However, areas for improvement were identified regarding the accuracy of information provision and customer communication, which are also relevant from the perspective of service gaps. The study highlights that properly applied measurement models not only enable the assessment of satisfaction levels but also serve as effective tools for the targeted improvement of service quality.

• Adaptation of automated control technologies in SMEs

  80-89

  Marcell Juhásu

  Views:

  271

  The spread of automated controlling technologies significantly impacts the operations of small and medium-sized enterprises (SMEs), especially in financial management. These technologies enable companies to manage their finances more efficiently, reduce costs, and enhance competitiveness. The benefits of automation include increased accuracy, reduced manual labor, and faster data processing, which allow managers to make more informed decisions. Through digital transformation, SMEs can access the latest technologies, such as artificial intelligence, cloud solutions, and big data analytics, further boosting the effectiveness of controlling systems. In the future, it will be crucial for SMEs to integrate new technologies like blockchain, IoT, and AI to sustainably improve their performance and competitiveness.

• The Auditing System in Hungary

  21-30

  Anikó Petrányi

  Imre Túróczi

  Views:

  428

  The auditing work goes back several decades in Hungary. Following the change of the political and economic regime the professional auditing of tax returns of companies and the discovery of mistakes and deliberate errors became necessary in the emerging market economy. Auditing - apart from the supervision of enterprises - includes the examination of the utilization of competition resources and the authentication of accounts. The auditors strive to ensure the purity
  of entrepreneurial public life. It is an important fact from the point of view of judging this work that the auditors are not official people, they do their work as entrepreneurs and are liable for its accuracy with all their assets.

• Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment

  134-139

  Imre Túróczi

  Views:

  777

  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.