Articles

• SELECTION OF TEST LOCATIONS FOR THE DEVELOPMENT OF A SMART MAP SUPPORTING THE RESIDENTIAL USE OF RENEWABLE ENERGIES

  1-23

  Anita Prof. dr. Boros

  Anetta

  Edina Szántó

  József Prof. Dr. Rohács

  Dániel Dr.Rohács

  Views:

  130

  Abstract

  In the European Union, the population uses 26% of the energy. Due to the strategic goal of achieving climate neutrality and the crises of recent years, investment in the use of renewable energies has accelerated. In order to support this process, the Circular Economy Analysis Center of the Hungarian University of Agriculture and Life Sciences (MATE) started the development of a so-called multidisciplinary smart map, which shows the possibilities of renewable energy sources that can be used locally, and the selection of the optimal energy production mix based on the location of residential buildings and buildings. The purpose of this article is to present the selection of test sites necessary for the development of the map, highlighting their geographical, meteorological, economic, and social characteristics. Based on the applied multi-criteria system, the selection of testing locations and tasks is a complex task. The investigations are summarized in five chapters. The first one describes the introductory thoughts related to the initiation and development of the project. The second deals with Hungarian residential energy consumption in the light of international data. The third presents the principles of smart map development and defines the criteria for testing locations. And the fourth one analyzes and presents the principles and possibilities of selecting locations. The fifth part summarizes the location selection process, describes the methodology of the applied analyzes and describes the results of the location selection. The described procedure can guide the examination of these factors in other international projects.

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  165

• VALUATION AND APPEARANCE OF HUMAN RESOURCES IN CORPORATE ASSETS

  24-31

  Angelika Dienes

  Views:

  95

  A significant part of the value of a company is represented by intangible resources, which can be referred to under various names in the scientific literature (e.g. intellectual capital, intangible assets, knowledge capital, etc.). In the scope of the present study, the importance of valuing human resources and possible valuation methods are presented. Human resource accounting is mentioned in a number of academic works, but no unified definition has emerged for describing the term. The human value added model is also discussed, which provides the adjusted value of the company by adding the human assets to the assets side of the balance sheet and the human capital with the related future payment obligations of the employees to the liabilities side. Expert suggestions are also presented, according to which human assets should also be depreciated by means of a certain method or revalued at regular intervals. The provisions of the International Financial Reporting Standards (IFRS) are mentioned, as IFRS also regulate the recognition of future employee expenses and the recognition of internally generated intangible assets and intangible assets acquired in business combinations.

   

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  84

• EXAMINING THE RELATIONSHIP BETWEEN HOUSEHOLD WASTE AND WELL-BEING IN THE CONTEXT OF HUNGARIAN SETTLEMENT STRUCTURE

  32-40

  Tamas Szabo

  Szilárd Végh

  Views:

  103

  In recent years, the circular economy has become an important objective of the environmental protection and economic policy of the European Union. As part of this, waste processing and disposal has a cardinal feature due to the reduction of the environmental load, in the same way, the trends of the consumer society pose a serious challenge to the reduction of the environmental load. The present study looks for the answer to what kind of relationship can be identified between the generated waste, the solvent demand and the concentration of residential health by analyzing the generated household waste and individual welfare indicators. To establish this, the authors use concepts accepted and applied in international statistical life, as well as statistical tests performed on primary data.

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  45

• COMPARATIVE EFFICIENCY ANALYSIS OF THE AGRICULTURAL ENTERPRISES IN HUNGARY AND ROMANIA

  41-48

  Tibor Tarnóczi

  Views:

  72

  Performance measurement is of fundamental importance in all sectors of the national economy. However, this is especially true for agriculture because more efficient management is becoming increasingly important in this sector as well as well to supply the population with adequate food. The study examines the performance of Romanian and Hungarian agricultural companies. A total of 5,390 companies were selected for the analysis database, of which 3,789 were Romanian and 1,601 were Hungarian. In the performance analysis, the companies’ efficiency was examined between 2018 and 2020 using the Data Envelopment Analysis method. Based on the results, it can be concluded that the Romanian agricultural companies operate with statistically significantly lower efficiency than the Hungarian ones. However, it can also be concluded that the average efficiency of enterprises is very low in both countries. The performance is low, even considering the averages of the sub-sector efficiency coefficients. There is no year when the average efficiency ratio in any sector exceeds 50%. On the other hand, the sub-sector analysis of Oilseeds and Cereals shows that, especially in Romania, the proportion of companies with an efficiency coefficient below 50% is very high. Similar conclusions can be made regarding the poultry and egg production subsector. Further research is needed to reveal the reasons more precisely for the low efficiency of agricultural companies.

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  61

• DIGITALIZATION CHARACTERISTICS OF THE CONTROLLING AREA OF COMMERCIAL ENTERPRISES

  49-59

  Péter Bajnai

  Views:

  153

  One of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.

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  126

• EXPLORING THE VIABILITY OF SERVICE ROBOTS IN PERFORMING HUMAN AESTHETIC LABOUR IN THE HOSPITALITY INDUSTRY

  60-68

  Nirmeen Elmohandes

  Károly Pető

  Views:

  114

  This literature review seeks to investigate the value of human aesthetic labour in light of the growing deployment of robotic service workers. As automation continues to advance and replace human workers in a variety of industries, including service industries such as retail, hospitality, and entertainment, the role, value and the significance of aesthetics and the human touch grows. Due to the contemporary nature of the topic, researchers combed databases like Scopus, Web of Science, and Google Scholar for relevant articles using terms like "human aesthetic labour," "robotic service workers," and "service industry." This review will investigate the extent to which the rise of robotic service workers has altered the perception and value of human aesthetic labour. The findings of this research review will contribute to the ongoing discussion on the future of work in the service industry and provide businesses with insights on the significance of preserving human aesthetic labour and its impact on customer and guest experience as well as business performance.

   

   

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  108

• Subsequent measurement models according to ifrs in bux index comapnies

  69-77

  Mirjam Hamad

  Views:

  63

  The main purpose of the research is to examine the models used for the subsequent measurement of property, plant and equipment, intangibles, and investment properties in the case of BUX index companies. Since the BUX index includes companies listed on the Budapest Stock Exchange, they must prepare their financial statements according to the International Financial Reporting Standards (hereinafter: IFRS). In my research, I examined the models used by the companies of the BUX index regarding the subsequent measurement. As a research question, I formulated whether the companies of the BUX index use a model similar to the model used in Hungarian accounting or take advantage of the transition to IFRS and instead use models that show assets at fair value in their books. The study points out that the routines of the evaluation methods used in the previous Hungarian accounting system remained even after the transition to IFRS.

  pdf (Hungarian)

  39