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Controlling Methods for SMEs’ Risk Reduction
Published August 21, 2020
23-30

A 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 intr...oduction 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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Agricultural Insurance Market a New Solution of Marketing and Environment Protection
Published August 6, 2020
125-133

The agricultural mitigation fund operating deficit expanded in 2012 to a price support for agricultural insurance business helped construct. (Figure 1). The legislai on aims to provide a wide range of farmers’ risk community to organize and strengthen the aff ected self-care responsibility. The new extended two-level agricultural risk managem...ent system in 2012 and 2013 were not used in the full amount. Further disseminai on of this 2014 novel possibility of a major issue in the insurance market. We have to examine how market pari cipants are informed and how to better disseminate of marketing solutions?

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Rotary-Wing Unmanned Aerial Vehicles
Published August 6, 2020
88-98

The weight of these flying devices ranges from some dekagrams to ten tons. They can be used even in cases when the mission is too dangerous to risk the life of human beings, so the main field of their application is the military aviation (reconnaissance, observati on, and even armed att ack). The practical solutions of their airframe structure ...are more colourful than that of the traditional manned aircraft airframe structures. It is understandable considering that even extraordinary soluti ons can be tried with relati vely small financial risk. The airframes of Unmanned Aerial Vehicles are smaller and their designers are not so keen for conventional solutions. By their airframe structure, three diff erent categories can be separated: fi xed wing, rotary wing and hybrid. By the takeoff and landing solutions, also there are three categories: Horizontal Take Off and Landing – HTOL), Vertical Take Off and Landing – VTOL) and their combination. The objective of this paper is to introduce the performance of VTOL types and to present their possible applicability as well as their limitations.

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50
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THE ECONOMIC CULTURE OF SECURITY
Published August 21, 2020
7-21

There is an old advertising slogan: ‘Insurance is security’. This is a watertight establishment both from an economic-philosophical and an insurance-theoretical view. Those who strive for security, insure themselves. The mountaineer acts this way if he or she takes a security rope with himself or herself or the acrobat who has a security ne...t stretched under himself or herself before his or her ‘death leap’. The businessman does the same who insures not only his dangerous deals but also his seemingly safe transactions to the necessary degree. He strives for security, he is fully aware that he has to manage risk; his civilization in this field leads him to the culture of insurance and security, so much so that nowadays the need for security has been associated with every success-oriented economic and financial transaction. The study gives a historical account of the development of insurance and security and the culture of security from ancient times to the present complemented with the corporate circle, with the central problems of health insurance.

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Tracebility in vojvodina's spice prepper production
Published August 6, 2020
208-214

The spice paprika production has a tradition in our region; however there is a risk that due to the price competition products with dubious origin or lower quality might be included into the supply chain. This could be resolved using product-traceability in the most effective way, which is also supported by legislation. Processing plants operat...e such food safety and quality management systems that are strongly committed towards implementation of the product traceability systems. However, we have experienced that some spice paprika processors operate their management system an “island-like” manner: there is no cooperation with other spice paprika processing companies in the field of procurement and transparency. We believe that could be beneficial to establish a public traceability system/database for buyers in order to prove the product origin in a transparent manner. It would be worth for spice paprika producers the LocalG.A.P program/standard issued by the Food Plus to be revised for spice paprika cultivation, with this standardized and comparable food-safety and traceability criteria could be reached for producers. There is a need for such an independent, non-profit association in order to realize all of that, which could elaborate and continually develop the production criteria by experts, as well as could be overseen and managed the traceability related database.

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The DON-Toxin Content Analysis of the Milling By-Product
Published August 21, 2020
271-278

Thanks to the favourable impact of the vintage effect occurring in recent years the Fusarium contamination of wheat and consequently a high DON toxin concentration has often caused a problem. The DON toxin in terms of human and animal health is a serious food safety risk factor. Therefore, it is important that there be methods during the wheat ...milling process, which reduce the level of the toxin. We proved in our earlier examinations that with the help of a modern colour sorting machine the DON toxin content of wheat items can be significantly reduced. The question is how the mycotoxin content of the by-product produced in parallel during the process changes, which is used primarily as animal forage. The authors present an analysis of these relevant experimental data. The results show that the toxin content of the by-product exceeds the toxin content of the initial wheat item.

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Controlling characteristics of SMEs in the Észak-alföldi Region
Published August 6, 2020
259-263

Since 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 p...redictable 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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46
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Examining the Leverage and Capital Structure of the Quasi Fiscal Sector in Hungary
Published August 21, 2020
129-138

As regards the selection of the tasks of the municipality sector, the local authorities have freedom both according to the former and the current legislation. The advantages of performing tasks through companies owned by the municipality include the flexible adaptation to market conditions and integration into the relation network of the econom...y. Some research works have proved, however, that their operation is rather risky. In the frames of the research I reviewed the reports of companies and compared the indices formed, evaluating primarily the profitability, indebtedness, asset structure and solvency. In regard to the liabilities of the examined companies, the dominance of short-term liabilities, increasing receivables and the profitable management were clear phenomena in most cases within the sample.

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42
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Credit papers in Hungary. An overview
Published August 6, 2020
17-22

The study focuses on the credit paper market’s revival and its development after the change in the political system. The bond appeared as early as the beginning of the 80s in the years of socialism. Its basic mission was to rearrange the household savings, making them available for the corporate and municipal sphere. These investments were ba...sically risk-free. The change in the political system reshaped this market fundamentally. The government papers became dominant and, in addition to bonds, treasury bills entered the market. Its main function, even today, is to finance the budget and pay the instalments and interests in relation with the already accumulated debts. In 2010 perhaps a new age started: two corporate bonds entered the market. Both of the two corporations have realised another issue since then and they seem to have followers as well. The economic slowdown and the low rate of bank crediting may help to boost this market.

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The Typical Features of the Regional Specialization in Poultry-Farming in Hungary Today
Published August 21, 2020
34-42

The territorial location issues of livestock in the European Union and also in our country have got into the focus over the past few years. There are different animal structures in the regions of our country and different animal species have become dominant. The location and the development of certain animal types are affected by a number of so...cio-economic factors (the history of breeding, ownership, labour and capital assets, etc.). In the case of the spatially differentiated species-structure we have to reckon with a variable profitability, human resources, technical standards, different risk factors and market opportunities in the different regions. The topicality of the research theme is enhanced by the fact that nowadays the spatial structure of animal production has become a key issue. That is why more and more research is needed in Hungary, primarily research studying and analysing the structural changes and principals of animal production (poultry production) in order to ensure that each region would have a rational and efficient breed-structure. In addition, it is expected in modern market economies that the various regions should specialize in animal species, for which they have the most favourable breeding conditions. In order to follow the poultry stock changes (spatial and structural) in the last decade, it was important to consider the spatial specialization of different species over time.

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AZ INFLUENZA ELLENI VÉDŐOLTÁS HATÁSA EGYES MÁS EGÉSZSÉGÜGYI TÉNYEZŐKRE
Published July 23, 2021

Összefoglalás

A jelenlegi koronavírus világjárvány bebizonyította, hogy mennyire sérülékeny az emberi populáció a fertőző betegségekkel szemben. Az emberiség történetében az egyik legrégebben jelenlévő, számos nagy járványért felelős vírus az influenza. Alapbetegségként is, illetve a hozzá... társuló másodlagos fertőzések okán is az egyik legnagyobb fertőzésveszély-forrás, amely hosszú története során több millió ember haláláért felelős. Korábbi kutatásaim során sikerült bizonyítanom a beadott influenza elleni védőoltások és az influenza megbetegedések előfordulása közötti összefüggéseket. Jelen tanulmány célja annak bemutatása, hogy a Magyarországon alkalmazott influenza elleni védőoltások milyen kapcsolatban vannak, illetve milyen hatást gyakorolnak az egészségügy egyéb területeire és ezáltal hogyan hatnak az életminőség alakulására. A felhasznált adatok egzakt statisztikai forrásokból származnak, a felhasználásukkal elvégzett számításokból levont következtetések pedig bizonyítják, hogy az influenza elleni átoltottság mértéke kimutathatóan pozitívan befolyásolja a különböző betegségtípusok előfordulásának gyakoriságát, illetve lefolyásának súlyosságát. Ezen kívül szignifikáns hatással bír a várható élettartam alakulására is.

Abstract

The current coronavirus pandemic has demonstrated the vulnerability of the human population to infectious diseases. Influenza is one of the oldest viruses responsible for many major epidemics in human history. It is one of the greatest sources of risk of infection, both as a basic disease and as a result of secondary infections, which has been responsible for the deaths of millions of people throughout its long history. In my previous research, I have been able to demonstrate correlations between administered influenza vaccines and the incidence of influenza. The aim of the present study is to present the relationship between influenza vaccines used in Hungary and their impact on other areas of health care and thus on the development of quality of life. The data used are from exact statistical sources, and the conclusions drawn from the calculations performed using them prove that the degree of influenza vaccination has a demonstrably positive effect on the frequency and severity of different types of disease. It also has a significant effect on life expectancy.

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Start-up Soluti ons in the Field of Product Liability, Insurance, and Agribusiness
Published August 6, 2020
123-128

Many companies do not realise even today that the acquisiti on of adequate insurance cover has become a separate profession. The largest companies employ a special, so-called ‘risk manager’, who has extensive experti se and considerable experience on the basis of which he considers, analyses, compares various opti ons and makes decisions be...aring in mind the interests of his company. The three quarters of agricultural products are semi-fi nished products or processed food products; therefore the Product Liability Act can be interpreted more easily in the case of agricultural products. I am convinced that preference is given to those companies and products that meet the strict criteria and have been given a clean product certi fi cati on, which means that they are polluti on-free products and have a product liability insurance.

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ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -
Published December 31, 2020

There are 11 larger fitness clubs in Debrecen, where group training also appears as a service. These fitness centers can be identified as the leading fitness providers in the city based on this services, their area size and their machine park. We performed an economic analysis of these fitness providers based on their annual report data. Finall...y, the data of the balance sheets and income statements of 9 fitness service providers were collected, with the help of these statements we analyzed the wealth, financial and income situation of the examined organizations. It can be stated that the balance sheet of the examined fitness clubs is in line with their profile, ie investments in real estate and machinery dominate, which can often be realized by relying on external sources. In this context, there is a risk of indebtedness, which calls the attention of these large fitness centers in Debrecen to take the necessary steps to improve both their profitability and financial stability in the future.

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The Auditing System in Hungary
Published August 21, 2020
21-30

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 examinati...on 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.

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Philosophical Subversion and Political Risk – The Role of the Demystificati on and Subversive Thought in Nietzsche’s “Machiavellian” Spinoza-interpretation
Published August 6, 2020
57-67

In my paper I attempt to introduce the main points of Nietzsche’s inconstant Spinozainterpretations. According to my concepti on Nietzsche in his affirmative period regarded Spinoza as a subversive thinker who was committed to demystification. I analyse the rotational acts used by the two philosophers and show the limits of this subversive ac...ti vity. I demonstrate the politi cal aspects of the subversion and try to detect the infl uence of Machiavelli’s “virtù”- conception in Nietzsche’s affirmative interpretation.

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The Characteristics of Airport Security Devices in Connection with Terrorist Attacks
Published August 21, 2020
341-350

Terror 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 creat...e 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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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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