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  • The Analysis of the Introducti on of Flavored Beers’ by Channel Management Tools
    74-81
    Views:
    38

    Although in recent years there has been an innovati ve development in the market of fl avored beers Radlers are new products. That is why I have chosen this topic; there are only few studies on this subject. I would like to get to know the diff erent channel strategies and tools that are used in practi ce. In my research I interviewed a manager of one of the biggest companies and used quanti tati ve methodology to fi nd out the opinion of area managers.

  • OPPORTUNITIES OF TICKETING SYSTEM IN THE AGE OF DIGITALIZATION
    Views:
    118

    Nowadays there are plenty of tools what the firms have in order to achieve problem-solving and their chosen method can refer to the current lifecycle and digital maturity of the organization. The most common application in the case of bigger enterprises is the ticketing system. Apart from the rapid changing technologies some new opportunities can be brought to life like innovative functionalities or even application integrations. Very important aspect the scalability is as people put focus on at the first phase of implementing thus other divisions of the corporation can benefit from its transplantation.

  • DYNAMIC PRICING AND STRATEGIC CONSUMERS: CHALLENGES AND COOPERATION IN THE HOTEL SECTOR
    Views:
    154

    A few decades ago dynamic pricing was a magic word in hotel industry. It was considered a mythic activity, and therefore, operators and owners expected that its introduction would result in a drastic increase in profitability. Then it turned out that it required systematic data collection, the best possible IT background in terms of the resources, and the presence of specialists. It can be accepted as a fact, that those who stayed out were left behind. However, which direction did those who joined take? What did they achieve? It became an independent activity with several trends and connection points. It can rightly be called the cornerstone of hotel industry yield management. In my review, I intend to show the present state of the hotel industry in the area of dynamic pricing. However, the representatives of each trend have a common goal: maximising their revenues in the long term.

  • REPORTING IN INDUSTRIAL 4.0 - ETHICS & EFFICIENCY
    42-50
    Views:
    390

    Entering the digital age, business conditions have changed. The social and economic effects of Industry 4.0 surround humanity. Systems that work together in the cyber-physical space move companies and create value. Naturally, the management wants to evaluate these processes and wants to see reports about them. New times, new winds, that is, the activities of a company based on digital technology require a new kind of reporting technique and methodology. The study briefly introduces the tools we use for this purpose. These tools (methods) also raise a number of ethical issues, while controlling and reporting must also meet the pressure of efficiency, that is, we have to increase the efficiency of reporting.

  • Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
    134-139
    Views:
    260

    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.

  • Examining the Leverage and Capital Structure of the Quasi Fiscal Sector in Hungary
    129-138
    Views:
    84

    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 economy. 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.

  • ESPORT IN HUNGARY: ORGANIZATIONS AND DEVELOPMENT OPPORTUNITIES
    Views:
    553

    Eco Currently we witness the exciting period in life of the esports, which seems to have received considerable attention even among this extraordinary season caused by the COVID-19. Although referring to the status of games (way of sports), such as Fortnite, DOTA2, Overwatch, LOL, etc together with its competitions, competitors and its follow up became quite common, the profession so far seems to neglect dealing with the social and organizational background of that, also with the development possibilities. The methodology of this essay is, through secondary analysis made during the discussion of the professional literature, is empirical qualitative interview method, which was carried out among professional organizations, sportsmen, and by doing this we sought to answer the question: What is the current national state of this sport, what difficulties, prospects characterize even individuals and organizations in this sphere, also including social specifications. Results point out that numerous changes should be desirable equally from the organizational and social side.

  • Financial Management, the Savings of Life Cycles in Everyday Life
    40-49
    Views:
    132

    ‘Money rules the world’ (BALYÓ, 2004, p. 3.) – it is an often used slogan which really determines our life. From an early age we realize how essential money is for us. It accompanies all our life. The quality of our life depends on how we can deal with our budget to be able to put aside as well. We can buy all the necessary items for everyday life but we have to manage well in order to be able to achieve our objectives, too. During our life our individual and common goals are also essential. The right and appropriate decisions have a great share in using our money. There is outstanding importance of being conscious, sober-minded, and precise and up-to-date during planning. We have to take into consideration the opinion of all the family members. Decisions need to be made together if possible. In this study we would like to emphasize the role of self-care in different life cycles as well as show the result of our related primary research.

  • The agricultural value of the rest of the biogas fermentation
    190-196
    Views:
    94

    Following the international trends great numbers of biogas plants were opened during the last few years in Hungary. However this issue presents a number of new questions, including the subsequent use of anaerobic fermentation residues. This endproduct can be applied as fertilizer. Chemical properties of digestate are correspond to the Hungaroan Regulations. Digestate contains high amount of nitrogen which is present mainly ammonium form and this form can cause root depression and lower germination rates. High ammonium and mineral salt content of digestate increased the water soluble salt content of soil. The added amount of NH4-N transformed to NO3-N while disengage hidrogen ions from the bond. This process caused the decreasing pH. Humus content determination did not show changes. Long term experiments are needed to recognise detail effects.

  • Agricultural Insurance Market a New Solution of Marketing and Environment Protection
    125-133
    Views:
    113

    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 management 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?

  • The Culture in Everybody
    96-107
    Views:
    97

    The present study searches for the answer to the question: what man means in culture and what culture means in the modern human world. What have people got to do with culture? Does man have any interest in dealing with culture beyond the individual life, politics, and management in those days when man deals with living or getting rich? Is still or yet true that only the educated and virtuous humans should live well?

  • Guesthouse catering facility as an experience generator in electronic communication of hungarian rural tourism supply
    15-20
    Views:
    119

    Based on the model of tourism experience components, the experience basis and experience generators allow the creation of experience promises, the formation of experience imagination and the realization of experience. The catering facilities of rural tourism cannot be considered as a part of the experience basis from the point of view of supply due to the legislative framework i.e. the limited availability of catering services. At the same time, demand considers as an essential supply element the countryside flavours, the tasting of traditional gastronomy in terms of both the endowment and the availability and from the professional point of view, the appearance of a supply element in rural tourism in Hungary is unquestionable. The exploratory research covers the entire range of qualified accommodation based on the FATOSZ (Hungarian National Association of Rural and Agrotourism) electronic communication database, analyses the experience promises based on the aspects developed according to the topic, identifying their experience basis or experience generator characteristics, looking for the relationship between quality and the gastronomic experiences.

  • The Development of Logistics Service Centres through the Use of Results in Network researches
    35-39
    Views:
    82

    Logistics centres of a huge capacity and ability to create added value have emerged in recent decades. These centres have become network nodes among the co-operating organizations which accomplish the management of supply chains by connecting different modalities and networks with their infrastructure and informatics. The effective operation of logistics centres present in business networks are usually managed by logistics supplier businesses (3PL/4PL). Defining the supply net as a complex network, logistics centres may be called hubs, the routes and relationships connecting the centres – by borrowing the term used in network theory – may be called edges. Taking into consideration the results of Barabási’s network research we are searching for correlations between his proven principles and the growth possibilities of the centres (hubs) operated by logistics service providers.

  • Investigation of consumer behavior in social media in the handball
    55-65
    Views:
    19

    Social media exploded onto the scene roughly two decades ago, revolutionising the way we think about marketing communication and the way we think about information delivery. It has opened doors that were unprecedented. It can also be profitable for sports companies if they can deliver effective marketing communications to their existing and potential customers. To be effective in this environment, it is important to analyse consumer behaviour to identify the real needs of users and to meet those needs. We used an online questionnaire to assess the consumer needs of our respondents and the social media market from a marketing perspective. We conducted a handball specific research, excluding individuals who do not follow handball at any level from the study sample. We also looked at age differences, and device usage. Given our results, it can be stated that thorough market research is important for effective marketing communication by a handball club on different social media platforms.

  • HELP! What should i do? -the lack of financial knowledge in hungarian households
    116-121
    Views:
    146

    Financial planning, the propensity to save and self-caring habits effect not only the households' financial management, but they effect the economical, political, social and cultural situation of the whole country. The intellectual skills of hungarians are undeveloped, which stems from the lack of financial literacy of individuals. More and more people realize the need for economic and financial knowledge since the 2008 economic crisis, and that the development of financial culture is essential. In our research we examined, how the financial awareness and the willingness to save of individuals and households can be influenced.

  • The Development of Business in Various Regions with the Use of Marketing Tools
    63-70
    Views:
    101

    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.

  • ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -
    Views:
    291

    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. Finally, 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.

  • The appearance of the conditions of sustainable development in the values of the population of Nagykörű: The results of a Qmethodology research
    68-79
    Views:
    144

    One of the aims of sustainable development is to keep the local communities, to ensure their local welfare, which is essential to eliminate or mitigate negative consequences. In our research, we looked for the answer, how the local population relate to sustainable development. What preferences do they have regarding the place of residence? Do they see any inherent risks, threats? How long horizon they think and what problem solving techniques do they see? How do they think about sustainability issues? The responses were looking for with Q-methodology for which we have defined 46 claims in eight topics: local attachment; local cooperation; willingness to act; management; horizon; threats; solutions The Q methodology handles the respondents into factors, according to which claims they prefer more or less. The results are very well suited to understand the attitudes to the sustainability problems.

  • The Role of “Gulyásfesztivál” in Tourism of Szolnok City and Changes of its Visitors
    57-64
    Views:
    105

    Nowadays the gastronomy does not only appear as a tourist supra-structure service, but it is part of the supply of attraction by its gastronomic events. This research aims to answer the question, that by what means are motivated the participants to visit the gastronomic festivals, and how has changed the motivations in the last period. The results of secondary and the primary analysis may provide guidance for communicating on the gastronomic festivals in the next few years.

  • NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
    31-37
    Views:
    88

    Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.

  • The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
    51-59
    Views:
    111

    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 the 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 Characteristics of Airport Security Devices in Connection with Terrorist Attacks
    341-350
    Views:
    107

    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 create 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.

  • Experience seeking behaviour of generation X and Y in Hungarian health tourism
    47-56
    Views:
    137

    In 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.

  • Opportunities and preconditions of foreign language-taught study programs With a special focus on small Hungarian colleges
    6-16
    Views:
    112

    In many countries of the world and also in Hungary many higher education institutions develop international – mainly English-taught – study programmes. Such programmes offer many benefits for the institutions and their management, their faculty, their students and their administrative staff. One is a stable and increasing income that improves the HEI’s financial stability, the stability of the institution itself and the security of jobs. Many of the benefits origin from
    internationalisation. Standards and requirements are high on the international education market, the HIEs have to develop a premium education. This requires an adequate organisational framework, high-quality infrastructure and all participants must be trained. Meeting the challenge offers development opportunities and ensures high quality for all participants. Small countryside colleges in Hungary cannot increase the number of their students domestically, the only way out is international education. 

  • The Management and Development of Regional Clusters in the Russian Economy
    302-308
    Views:
    96

    The present paper draws attention to the urgency of the problem related to the formation of tourism clusters. Then the current state and the specific features of the object of study are described. Then we expand upon the scientific basis of the proposed research methodology. Finally we offer guidelines on the implementation of the expected results. The development of initiative in the implementation of cluster projects in the territories of the administrative-territorial and municipal entities of the Russian Federation has been intended to promote the concentration of existing and attracted resources that will improve the efficiency provided for socio-economic measures.