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.
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.
Based on the 2014 National Competence Assessment data the study analyses the mathematical and reading competences of students in Jász-Nagykun-Szolnok County in comparison to other counties. In general the students in Jász-Nagykun-Szolnok County achieved lower results than the students in other counties. The proportion of schools with a higher... proportion of Roma students is relatively high in the county. However, the competence assessment results are explained by the social status of the students’ families in first place. The pedagogical added-value compares the competence assessment results to the social background of the students. However, the schools of the county lag behind other counties in this aspect as well. In the county the four- and eight yearsecondary schools and vocational high schools show a positive added value, other types of schools achieve lower results than expected.
The topic of our presentai on is the assessment of the current situai on of the Hungarian poultry sector. According to a forecast issued by the United States Department of Agriculture (USDA), of all types of meat, poultry meat produci on may expand to the greatest extent over the period of 2011 to 2020. The quesi on is whether it is possible fo...r Hungary to take advantage of this favourable situai on. We will outline the history of the poultry sector since the transii on period, the impact of the accession to the European Union and the current situai on and the problems of the sector. We will discuss the sector’s compei i ve disadvantages (drop in exports, growth of imports, technological backwardness, lack of sector strategy, underdeveloped integrai on etc.). We will also include other factors that make the situai on of the sector harder (energy prices, feed prices, tax system, black economy, etc.). Finally, we will examine the possible strategic steps to improve the situai on of the sector.
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 fo...rced 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.
Many of the climate change researchers believe that in this century the average temperature is expected to rise apart from the climate becoming more extreme (Solomon et al., 2007). These weather anomalies can significantly influence the living beings, including the range limits of plants. This could seriously effect our indigenous tree species,... some prognoses assume that the 82-100 % of the zonal spread of the sessile oak will have fallen outside the optimum climate area in tthe Carpathian Basin by 2050 (Czúcz et al., 2013). Such and similar forecast make the climate tolerance and health condition examinations of the sessile oak stands particularly important, so that we can measure the changes in plant communities. We have examined the health conditions of two elderly - over the age of 100 years - stands with the FAKOPP +D Acoustic Tomograph. One of the stands can be found in the Börzsöny Mountain, s while the other one in the Gödöllő Hills.
The change of The change of regime resulted in significant changes in the life of the Hungarian rural areas; while the rural income of Hungary used to be world-class, after the change of regime it became incredibly low. Accession to the European Union and the European rural policy opened new aspects for rural areas and the people living the...re. The study presents the sociodemographic and farming characteristics of families receiving EU subsidies in the Southern Great Plain Region 15 years after the EU accession.
Branding a country as an attractive tourism destination is an extremely complex and long-term endeavour. There are several brand assessment systems using diverse methodology for creating brand indices for countries. In the Bloomberg brand indexing system Hungary is ranked 20th in Europe and by Future Brand 23rd in 2014. These placements are ind...icators of a relatively poor performance of Hungary as a nation brand and warrant an integrated image building effort
independent from the changing political power structure. There are certain basic principles to adhere to in branding a tourism destination be it settlement, regional or country level. One of the keys to succesful branding is synchronising marketing efforts on different levels. Asynchronous communication and strategies lead to confusion in image perception, hence the weakening of the brand. The present paper aims to examine some of the asynchronies in the branding of Hungary as a health tourism destination.
Tourism 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 conti...nue 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.
The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system th...e fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.
The concept of corporate responsibilty has been around for many decades, yet its application and supplantation into practical usage has not been highly successful in Hungary. This study is an assessment of recent developments and the current performance of companies.
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 term 'customer service" can illustrate the basic activity: customer service = service for the customer. The most important features in one of the definitions of customer service are to satisfy the customers, market orientation, complexity, long term participation in the market and the double meaning (both activity and organization). T...o manage the relations and characteristic features of customer service into a system assist the effective operation and control of customer service : the customer service is a particular system (system part) to integrate and permanently coordinate the technological work to satisfy the customers. The dynamical interaction of the customer service and marketing is illustreted by the marketing - customer model (MV); which is suitable for the assessment of the effect of the customer service on the elements of the model.
In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipula...tions of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.