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Determination of three small streams’ chemical water quality in Budapest
69-75Views:342The 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 Budapest 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.
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The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:535The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.
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Tourism Competencies Development – Contradictious Perceptions of Stakeholders
126-141Views:270Tourism and hospitality sector has an important role in the national economy as it has high labour intensity, generates foreign currency income and improves the local economy by multiplier effect. Tourism labour market employs a wide range of employees from non-qualified to highqualified people. Tourism tertiary educators in Hungary continue their operation by national-level legislation, and accreditation and students who complete tourism courses (should) be capable of professional occupation. The post-Bologna system offered more opportunities in tourism and hospitality education; two distinguished courses were available on the educational market to educate hospitality or tourism experts. After 2006, by launching Bologna system, institutions are allowed to commence just one, Tourism and Catering bachelor programme. A questionnairebased survey was conducted among graduating bachelor students with tourism and catering major, tutors teaching tourism and catering students and actors of tourism market, who going to be the employers of tourism graduates. The main aim of the research was to explore the personal or organizational expectations of stakeholders for professional competence development as a result of tourism and catering bachelor-level education. The bust majority of students stated that their primary aim is to gain professional competencies in tourism and hospitality to be able to fulfil managerial positions or to continue their studies on master-level. Although generic competences as communication skills in foreign languages, social sensitivity, problem solving or creativity have salient influence on job performance, students did not believe that they would be
essential. However, these factors were thought to be the most crucial by tutors and tourism service providers despite the fact that generic skill development is not in focus in tourism and catering bachelor-level education in Hungary. Not just the educational institutions but tourism companies providing work placement for students were considered to be an appropriate basis for competencies development that raised the question of monitoring and assessment. The findings can be profitable for all stakeholder group or policy decision makers in bachelor-level curriculum development. -
Exploring fintech adoption: the role of age, education and ai openness
59-70Views:166The aim of this research was to investigate the spread of fintech innovations, particularly digital payment solutions, and the related issues of data protection. Based on the questionnaire survey, it can be concluded that younger generations are more open to innovative fintech solutions, use them more frequently, and are less concerned about potential risks and dangers. In contrast, older age groups exhibit different characteristics. The acceptance of digital solutions increases with the level of education, especially in the case of innovations such as online banking or mobile payments. However, openness to the application of artificial intelligence in finance is still in its infancy, and no significant correlation was found between educational attainment and openness to AI-based financial services. The analysis also placed strong emphasis on issues of security and trust. The results show that while age influences which payment method individuals consider the safest, education level does not have a significant effect on this perception. These findings suggest that attitudes towards innovation are influenced not only by age-related characteristics but also, in some cases, by the level of education. Overall, the research highlights a growing acceptance of digital financial solutions, particularly among young people, but it also emphasizes the ongoing importance of trust—especially from the perspective of older generations and users concerned about data protection.
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Comparative analysis of the first-time application of international financial reporting standards, using the example of two companies
107-119Views:350In this article I have made a comparative analysis of the first application of International Financial Reporting Standards (IFRSs) from the perspective of two Hungarian companies engaged in financial activities, Budapest Fund Management Ltd. and Fundamenta-Lakáskassza Kft. The aim of the research is to explore the differences between the Hungarian accounting system and IFRS, with a special focus on valuation principles and methods.
The study presents IFRS 1, IAS 1 and IAS 12 and the effects of the transition to IFRS on the financial statements. Of the two companies examined, the changeover resulted in only minimal changes for Budapest Fund Management Ltd., while Fundamenta-Lakáskassza Kft. experienced more significant changes, particularly in the accounting for securities and deferred taxes. The research concludes that IFRS-compliant reporting provides more detailed and transparent information to market participants. However, the transition to IFRS can impose a significant administrative and financial burden on companies, especially smaller companies. The author suggests further convergence of the Hungarian accounting system towards IFRS, taking into account cost-benefit ratios.
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The Role of Fair Trade Products in Hungarian Retail Trade
136-148Views:223The expression ‘fair trade’ may have many interpretations. In economics it means an ‘untraditional’ form of trade. It means a trade partnership, which is different from the usual interpretation of international trade. The real primary aim of fair trade is to ensure a predictable and sustainable, long-term development under more advantageous conditions for underprivileged producers and to introduce fair trade products into the trading systems of developed, ‘northern’ countries. Trade becomes ‘fair’ when it hinders the destruction and the exploitation of human and natural resources and in this interest it achieves the modificati on of standards and it does not intend to change the structure of traditional international trade. Fair trade refers to a special approach of commercial activity, which gives priority to the needs of producers with the help of a new producer – vendor agreement.
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DOMESTIC CONSUMER HABITS, TRENDS RELATED TO FISH AND FISHERY PRODUCTS
Views:255As a result of globalization, the consumption of fish and fishery products also boomed, thanks to the appearance of imported products. It can already be said that many fish species and processing forms are available to consumers every day. Because of this, consumer habits have changed and the consumption of fish products, which are part of a healthy diet, is becoming increasingly prominent. The aim of the article is to present the consumer habits and attitudes related to fish and fishery products at the global, European Union, and domestic level.
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Modeling of the absorptive refrigeration systems run by geothermal energy
84-90Views:240The aim of the article is to demonstrate an engineering solution which may promote the exploitation of the potential of renewable energy resources, and may provide cheap energy production for rural industries.
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PROJECT CONTROLLING in the service of grants
1-12Views:226Since our country’s accession to the European Union, we refer to project implementation when a (business) development activity is carried out using European Union funds and financial support. For the 2021–2027 period, Hungary has access to a cohesion fund budget of more than EUR 26,135.7 million, including national co-financing. The total amount of funding available to beneficiaries is approximately HUF 10,000 billion. However, for these available resources to truly contribute to Hungary’s economic and social development, numerous grant projects must be initiated and successfully implemented. The aim of this study is, on the one hand, to present the process, tools, and significance of project controlling through a case study—the implementation of the Supporting Youth Entrepreneurship in the Northern Great Plain Region project—highlighting the essential components of project success. On the other hand, it seeks to emphasize the role of project controlling in ensuring the efficient utilization of significant financial resources.
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Experience seeking behaviour of generation X and Y in Hungarian health tourism
47-56Views:377In tourism there is an increasing demand for those medical and wellness supplies that offer enyojable experience. The appearance of television had huge influence on the formation of leisure time amongst X generation (born between 1965 and 1976). The aim of the present study was to compare generation X and Y according to experience seeking behaviour. We supposed that Y generation is more involved in wellness tourism and active recreation than the older X
generation. The sample consisted of 275 persons. X (n= 60) and Y (n = 89) was questionned on the internet. X (n = 84) and Y (n = 42) was questionned in Barack Thermal Hotel & Spa****. We used own, non-valid questionnaires. Amongst generation X, there were 33 persons who primarily wanted relaxation and time off. 16 persons chose recreation, 9 had medical purposes and 2 persons wanted to have amusements. Amongst generation Y, there were 55 persons who
primarily wanted relaxation and time off. 16 persons chose recreation, 1 had medical purposes and 17 persons wanted to have amusements. We did not find statistically significant differences between generation X and Y in the aspect of active recreation and wellness tourism. Further research required to differentiate experience seeking behaviour amongst generations. -
ESG among hungarian small and medium-sized enterprises
85-96Views:994Sustainability issues have become increasingly important in recent years in all areas of business. Regulations that were initially only mandatory for bigger, listed companies will in the future also apply to smaller and unlisted companies due to the expectations of supply chains, bank financing and other stakeholders. The aim of this study is to present the attitude of Hungarian small and medium-sized enterprises (SMEs) towards sustainability criteria through secondary data collection. As a primary research, I used an online questionnaire to assess whether the management of Hungarian SMEs are aware of the ESG framework, to what extent they integrate sustainability criteria into their business activities, whether they are part of their business strategy, and how they relate to sustainability reporting. I will also take a look at the motivational factors behind the implementation of ESG considerations by Hungarian SMEs and the factors influencing disclosure practices.
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The Relationship between the Strategy of Change and Controlling
46-49Views:251Present papers - as a preliminary study to a subsequent one- describes a research programme, which examines the system of connections of change and controlling embracing several companies. The aim of this paper is to shed light on the role of strategic controlling in the implementation of company strategy, avoiding an unsuccessful strategy, defining reversible processes and points of intervention, and also in providing feedback, while devoting a special attention to the formation of strategy-oriented organisation.
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Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
Views:896The 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.
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The Mission of the Social Worker in Jász-Nagykun-Szolnok County
75-83Views:271The aim of our ari cle is to prepare the introduci on of training social workers at the College of Szolnok. Jász-Nagykun-Szolnok county is a region in Hungary in which the composii on of the populai on and their social status calls for an increase of the number of social workers. For this reason in the programme of the research group of the Department for Social Sciences and Communicai on helping underprivileged people is a priority.
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Working capital and profitability in hungarian crop farms
34-44Views:303Our study is a thematic analysis of the literature on working capital, with the aim of presenting recent research and interpretations of working capital management. In the second half of the paper, we will illustrate the assessments of capital adequacy and working capital efficiency and their results, based on our own data collection, in comparison with the findings in the literature.
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The Attitude of Hungarian Consumers to e-Book Readers
128-135Views:167My paper deals with e-books and e-book readers, which are a new innovation of the electrotechnical industry, the most developing industry of the 20th and 21st centuries. The market for these products is really untapped in Hungary despite the propagation eff orts of the most popular publishers and bookstores. My primary aim was to find out the Hungarian consumers’ reading habits, their negative attitude to technology and the reasons for the unpopularity of these products among domestic consumers.
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A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN
Views:234Nowadays healthy lifestyle and physical activity are receiving more and more attention around the world of which regular exercise and proper nutrition are an essential part. Physically active lifestyle plays a significant role in maintaining physical and mental health. The growth of physical activity in the last ten years can be detected both at the domestic and European Union level. Today most of the people spend increased time on active and passive sports activities. Demand for sporting goods, various live sporting events and broadcasts has also increased significantly. The aim of our research is to assess the passive sports consumption habits of young people, around the students of the Faculty of Economics of the University of Debrecen, based on the earlier mentioned facts. The topicality of the topic is unquestionable as the University of Debrecen provides more opportunities for its students to do active and passive sports activities than ever before.
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Examining the relationship between diabetes prevalence and economic development
155-169Views:134The increasing prevalence of diabetes has become one of the most important and challenging health issues in the world. The increase in the prevalence of diabetes in most regions of the world is paralleled by rapid economic development. We aim to investigate the relationship between increasing economic growth and diabetes prevalence. We are seeking answers whether the Kuznets hypothesis is true or not, such as economic growth is a cure for certain health problems, in this case diabetes. Our analysis was based on aggregated data from the European Health for All database (HFA-DB). We fitted second-order curves and calculated coefficients of determination. In all the countries diabetes prevalence has increased over the analyzed period, in line with the increase in GDP per capita. The coefficient of determination ranged between R2=0.95 and 0.81. Our analysis shows a correlation between GDP and diabetes prevalence. Portugal and the Czech Republic had significantly higher prevalence of diabetes compared to countries with similar economic development, while Turkmenistan, Greece, Kazakhstan and Iceland had significantly lower prevalence. Close attention should be paid to countries that have experienced a decline in diabetes prevalence to avoid the increasing economic burden. Research is needed to investigate the effects and circumstances led to lower diabetes prevalence despite high GDP per capita, so the increase in economic welfare is not associated with an increased prevalence of diabetes.
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The Examination of the Factors Influencing the Tween Segment’s Consumer Behaviour and Attitude towards Advertisements
31-46Views:449The importance and the relevance of the topic based on consumption psychology and advertising psychology can be approached from several aspects. The actors of business life managed to achieve that young people have become one of the most important target markets. Namely nowadays children and youngsters have been the most preferred target market, they are the future (consumers). Apart from this we live in a consumer society where goods are characteristically not only the tools of need fulfilment, but important influencing factors at the same time that form the basis of the formation of social status differences. In our present paper we examine that in 2015 in the web age how members of generation Z approach the subject of advertisements, what type of attitudes they have, and how these formulate their consumer behaviour or what are the motivating factors influencing nowadays’ teens when a customer decision is made. Hence our aim is to examine the consumer and media usage behaviour, the influencing factors, the motives, brand priority and attitudes towards advertisements of the tween segment living in Jász-Nagykun-Szolnok County.
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A motivational study of passive sport consumer participation in UEFA 2020 European Football Championship matches in Budapest
75-84Views:349The aim of the present research was to explore the preferences of spectators and the factors that influence their participation in sporting events. The subject of the study was the UEFA 2020 European Football Championship matches in Budapest. Of the approximately 150 respondents, more than 2/3 were men aged 18-40. The fans in the survey prefer betting matches. The main reasons for attending the UEFA 2020 European Football Championship matches in Budapest were the expected good atmosphere, the chance to cheer for the home team, a social programme with friends and acquaintances, and the opportunity to spend some free time and have fun. The least motivating factor was the lack of a better programme and the lack of promotional products offered by the sponsors. During the visit, the participants were most satisfied with the facility and its accessibility, but criticised the range of products in the buffet, considered the service time too long and missed the show (audience entertainment) elements on site. The survey showed that more emphasis should be placed on entertainment elements, Fan Zone programmes and the opportunity to meet the stars. The points that were criticised, such as the range of products and service times of the buffet, could be solved by using mobile buffets that serve the customers walking through the stands during the match.
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Common Aim - Seperate Way? posztszocialista átmenet Európában
5-15Views:191The study analyses the transition of the East-Center-European and Baltic Countries after the change of the regime up to now. It tries to place these countries in the presented mixed economic models and examines how they comply with the conditions of the sustainable development. The extent of state involvement in the economic and the social processes is key issue because its determines economic growth. The author of the study concludes there is no economic growth without an adequate institutional system and the stability if the state budget. Another conclusion makes it clear that the countries mentioned above cannot be grouped and have met the criteria of sustainability in a specific way so far.
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TOURISM AS AN OUTBREAK POSSIBILITY FOR RURAL REGIONS
Views:233The aim of the article is to present the tourism as a potential developing phenomenon of the rural areas. The positive impacts of the tourism on the economy and appear in connection with the labour market and the investments. Tourism can have a postive effect on the health condtions of the citizens, mostly because of the increase of the sporting activity level. The employees formerly employed by the agricultural sector can easier move to the service sector because of the development of the rural areas.
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APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:319The 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. -
The impact of energy crisis on variance- and Gini-optimized portfolio structures – case of Hungary
1-13Views:461Crises in the 2020s have shocked global stock markets with unprecedented sud- denness. This has had a particularly strong impact on the Central European countries outside the euro area and exposed to heightened geopolitical conflicts, and within them, Hungary, which has had a particular government response to the crisis. Our research objective was to investigate the impact of the energy crisis on the Hungarian stock market as a consequence of the combination of greening policies, the post-Covid reopening and the EU sanctions policy on Russian energy imports, focusing on the portfolio optimization of the Hungarian blue chips and the stocks of the biggest complex (renewable and non-renewable) energy producer and trader company in the Hungarian market. In this context, our aim is to determine the impact of the turbulent crisis phenomena in the period 2020-2023, with a focus on energy price inflation, on the structure of a portfolio of the 5 stocks mentioned above optimized based on mean-variance and mean-Gini model. Since based on both methods, although differently, significantly increased the portfolio weight of the same energy company stocks in the energy crisis, it can be concluded that the change in the composition of the diversified portfolio reflected the impact of macroeconomic conditions on the stock market.
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The Micropropagation of Cornus mas and Hippophae rhamnoides
105-112Views:166With the help of tissue culture techniques we managed to establish and maintain the shoot tip culture of Cornus mas and Hippophae rhamnoides. The aim of this study was to establish a practical method for the rapid and large scale multiplication of these species. We have applied various culture media (DCR, BTM). In terms of the hormone level BAP has proved to be the best. We managed to solve the start and the multiplication of cultures. Currently rooting experiments are being conducted.