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Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
Published August 21, 2020
61-66

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.

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DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?
Published December 31, 2020

Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financi...al statement, which is intended to ensure the sound and real financial and profitability position of the enterprise, is one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies.

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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
Published August 21, 2020
24-33

It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information s...ystem on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?

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Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
Published December 31, 2020

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 e...ver 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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SWOT analysis on management information system of University of Debrecen
Published August 21, 2020
55-60

In 2009, an SAP-based management information system (MIS) has been implemented at University of Debrecen (UD). After the introduction of the system, in 2014, MIS Centre – the organisation responsible for operation – has been established. The MIS of UD operates functionally, however, it has wider range of uses and the opportunities offered b...y the system have not yet been fully exploited. In our paper, SWOT analysis was used to present the currently unused functions of MIS and based on the results, we propose suggestion for development.

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Semantic role labeling in natural texts
Published August 6, 2020
164-171

The event extraction and semantic role labeling are important areas in information extraction from natural language texts. Semantic role labeling, sometimes also called shallow semantic parsing, is a task in natural language processing consisting of the detection of the semantic arguments associated with the predicate or verb of a sentence and ...their classification into their specific roles. We created a program for this task in Java language, in which we applied data
mining and artificial intelligence algorithms. We introduce in this article the principles and results of this application.

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The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
Published August 6, 2020
51-59

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.

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The Applicability of Controlling at the SMEs in the Construction Industry
Published August 21, 2020
351-358

This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a tech...nical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.

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WARRANTY IN THE MIND OF CONSUMERS
Published August 21, 2020
39-48

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 person...s) 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.

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Multi-text materials for the LSP classroom
Published August 6, 2020
125-130

This paper introduces an idea for expanding student exposure to reading longer texts on ESP topics. It consists of sets of ESP materials (primarily for engineering) centering around a single topic, containing several authentic texts (and even videos) intended for different audiences (e.g. general, informed about science, academic). Since texts ...deal with the same topic (for instance, announcing a new material or technological advance) many words are repeated, but information is presented or highighted differently, and comparing texts can help learners become aware of various language and text features. Because learners do not have to comprehend a new topic in each text they read, they can work with longer texts. In addition, reading abstracts or extracts of
original journal articles can serve as a useful introduction to the academic level. Tips are given to help teachers assemble sets of multiple
texts around topics matching the needs of their students.

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The Features of the Development of Rural Tourism in Russia
Published August 21, 2020
88-91

Rural tourism in Russia is determined by established traditions, the peculiarities of the agricultural sector and share of rural population in total population.
The National Association of rural tourism organizations has been created in Russia. Rural tourism clusters have also been created as a basis for developing infrastructure. The govern...ment supports the projects of small and medium-sized businesses with subsidies and preferential loans with the creation of a tourism cluster. However, the problem of information security, the standardization of the service and the evaluation of service quality in rural tourism, transport accessibility, training of qualified personnel have not been solved yet.

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AWARENESS OF THE ADVANTAGES OF VOL-UNTARY MUTUAL FUNDS ACCOUNT
Published August 21, 2020
13-20

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 arti...cle 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.

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Examination of the Travelling Habbits of Students Majoring in Sports and the Examination of their Satisfaction with the Elements of the Ski Camps at Eszterházy Károly College: a sportszakos hallgatók utazási szokásainak, és a sítáborozás kínálati elemeivel való elégedettségének vizsgálata
Published August 6, 2020
89-95

In our paper we would like to give some information in connection with winter tourism and ski camps at Eszterházy Károly College. In our research we wanted to give answers to the following questions: We wanted to find out the students' travelling habits. We wanted to know which activities are the most typical during the students's trips. We w...ould like to get to know if their trips are induvidual or are organised by a travel agency or any other organisation. We examined the number of student trips per academic years. We analysed the students's satisfaction with the different kinds of elements of ski campus. We analysed the data (frequency, percentage, average, mean, despersion figure, Pearson Chi Square, correlation, histograms with normal curve) with SPSS software. 

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The Development of Business in Various Regions with the Use of Marketing Tools
Published August 21, 2020
63-70

In present day Slovakia, a huge emphasis is put on the development of business in individual regions, by which employment and economic expansion is guaranteed. One of the methods how businessmen from stagnant regions can improve their economics is marketing and the appropriate use of marketing tools. In the given paper we present possibilities ...for development and improvement businesses in less developed regions by the means of marketing activities. The research was realised in chosen enterprises from the field of gastronomy and it concentrated on the use of marketing tools. In the end we propose the results of the research, suggestions and references out of which we consider the effective use of marketing tools to be the most important, especially marketing communication and also information-communication technologies that should be used more by managers.

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DIFFERENTIAL SUPPLY MANAGEMENT IN TOURISM - HOTEL PRODUCTS FOR SENIORS
Published August 21, 2020
44-51

Differential hotel product strategies include segment-specific programs. The senior age group has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acqui...re the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests.

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The key to rural development, startup - a new and innovative environmental solutions business search engine
Published August 6, 2020
135-142

In the 21st century is a difficult task that just completed a tertiary education institution whether it can be college or university. The theoretical part of the school to learn their profession, but it is possible that the future work over the years to acquire the practice. Environmental and agricultural development specialists’ undoubtedly ...great expertise, which is great emphasis on research, and the resulting innovation that is present several areas. With the new technologies work more effective, energy efficient and become more conscious. By a recent graduate professionals startup business can achieve even greater success, not only in his country but also abroad supports not only the Hungarian economy by this, but also enhances the reputation of the country. Institution of higher education in the region Szolnok completed by 100 persons completed a quantitative research, which is very interesting information can be obtained.

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The Bioeconomic Study of Black Locust and Tree of Heaven
Published August 21, 2020
21-28

In our research we studied the economic potential; curbing costs; and elements of these of two woody stemmed invasive species: black locust (Robinia pseudoacacia L.) and tree of heaven (Ailanthus altissima Mill.) in a period 5 years. Questionnaires were sent to the relevant state institutions (national park directorates and state forest compani...es), other publicly available background information was collected and telephone interviews were carried out to complete the data. During the evaluation of data we found that the costs of black locust reduction were so high in national park directorates that they could not be compensated by the revenue from the sale. However, in the case of state forest companies, incomes were several times higher than costs each year. The judgment of tree of heaven was negative in all areas, so it could not be sold.

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ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
Published August 21, 2020
8-12

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.

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International interactions in the light of linguistic affinity
Published June 30, 2020

Although international trade economists often highlight the improtance of common currency, FDI flows or other factors in bilateral trade relations, quite few papers focus on the role of languages or linguistic similarities in this respect. The uniqeness and difficulty of this topic lie in its complexity. Analyses generally lean solely on offici...al languages losing useful peaces of information hidden in the fact that a great number of people use other languages in their everyday life. In the absence of common mother tongue bilateral economic interactions can be intensified by foreign languages acquired by a great share of people in both countries. We emphasize that english seems to be the only universal mediator among trading countries in the world. A further aim of this paper using the results of Eurobarometer surveys is to point to the role of linguistic affinity in international economic interactions based on the case of Estonia, Finland and Hungary.

 

Journal of Economic Literature (JEL) codes: F10; Z10

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The Past, Present and Future Research Results and Opportunities in the Sand Ridge in the Danube-Tisza Interfluve
Published August 21, 2020
12-20

In this paper we wish to give some information about the research results and practical experience, the current and future opportunities of the sand rige of the Danube-Tisza Interfluve without aiming at completeness. In our researchgoing on for several decades we have achieved a lot of results and we were the first to write down several of them.... In this paper we want to provide a brief overview of the main directions of our research accomplishments and foremost we would like to draw attention on our main study results.

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The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
Published August 6, 2020
113-127

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.

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SOME SPECIFICITIES OF THE CURRENT ASSETS OF HUNGARIAN DISTRICT HEATING SUPPLIERS BASED ON THE ANNUAL REPORTS OF 2009-2017
Published August 21, 2020
34-41

The present study focuses on the asset-structure of the Hungarian district heating suppliers with a special interest in their current ratio and the structure of their current assets. The research is aimed toward the examination of the current ratio and the structure of the assets serving short-term obligations and toward finding the characteris...tics of these companies in terms of their liquidity. The study also aims to find specificities characterizing the sector of district heating supply that can later be used for other research purposes. In terms of its methodology, it is based on report analyses with the reports of 72 Hungarian companies as sample population. Data retrieved from the reports is complemented with certain technical and economic information and analyzed in the time frame of nine years (2009-2017).

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Verbal Event Detection in Hungarian Texts
Published August 6, 2020
101-106

The task of event deteci on is to ideni fy meni ons of events in texts. For the purposes of this task, an event meni on is any expression denoi ng an event or state that can be assigned to a pari cular point, or interval, in i me. In texts most event meni ons correspond to verbs, and most verbs introduce events. However this is not always the c...ase. Events can be introduced by noun phrases, and some verbs fail to introduce events. Events somei mes are expressed with muli word expressions. Muli word expressions (MWEs) are lexical units that consist of more than one orthographical word, i.e. a lexical unit that contains spaces. The task is the deteci on of events in texts. In this ari cle we paid at eni on with verbs and infi nii ves. We wrote Java program for this task. We introduce in this ari cle the principles and results of this applicai on.

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Solution of Abstract Beauty Mathematical Theorems to the Foundation of Computer Science
Published August 6, 2020
124-131

The theoretical computer science went through enormous development in the past decades. His results due to the widespread use of computers infl uence our daily work without the use of it we cannot imagine our life already today. But perhaps few people think that talented Hungarian mathemati cal generation worked in 20 and 30 years of 20. Centur...y without whose acti vity these applications could not have come into exist. In our paper we present the results of Pál Erdős and along with a new generati on of mathemati cal chapter openers, which developed common theory through research and which become since the basis of computer science and informati on theory.

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Differential supply management by age in hotel tourism products
Published August 21, 2020
27-33

In the development of hotel product strategies, the proportion of diversification and differentiation is a major decision that the hotel offers a wider range of services, which will help to find most suitable for guests, or narrows down its targeted segments and provides them with specific supply elements. One segmentation aspect could be the a...ge of guests. The most prominent and identifiable age group in the supply is the senior, which has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acquire the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests

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