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  • Determination of three small streams’ chemical water quality in Budapest
    69-75
    Views:
    121

    The location and development of cities has been influenced basically by various environmental factors. However, the relationship is bilateral, because not only the environment can affect the city, but the city can affect the environment in different ways, depending on recovery. This is especially true in the case of large cities such as Budapest where the different geological, geomorphological, hydrological, soil and bio-geographical conditions can be changed in very small areas, which implies that land use can be also modified as well. The aim of our study was to determine the chemical water quality of three small streams in Budapest which have same water flow and compare the field and the laboratory test results. Between many natural characteristics of these streams similarity is evident, however, several differences were found between the watersheds in terms of human land use. Statistical data analysis was performed as well, which was the aim to explore the relationship between the parameters. Overall, according to our study it can be concluded, the small streams have similar water chemical properties, but some parameters need special attention in the future, because the investigated small streams can be categorized into polluted and sometimes heavily polluted category.

  • The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
    83-92
    Views:
    95

    The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.

  • Tourism Competencies Development – Contradictious Perceptions of Stakeholders
    126-141
    Views:
    103

    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 continue 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. 

  • A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN
    Views:
    36

    Nowadays healthy lifestyle and physical activity are receiving more and more attention around the world of which regular exercise and proper nutrition are an essential part. Physically active lifestyle plays a significant role in maintaining physical and mental health. The growth of physical activity in the last ten years can be detected both at the domestic and European Union level. Today most of the people spend increased time on active and passive sports activities. Demand for sporting goods, various live sporting events and broadcasts has also increased significantly. The aim of our research is to assess the passive sports consumption habits of young people, around the students of the Faculty of Economics of the University of Debrecen, based on the earlier mentioned facts. The topicality of the topic is unquestionable as the University of Debrecen provides more opportunities for its students to do active and passive sports activities than ever before.

  • The Examination of the Factors Influencing the Tween Segment’s Consumer Behaviour and Attitude towards Advertisements
    31-46
    Views:
    148

    The importance and the relevance of the topic based on consumption psychology and advertising psychology can be approached from several aspects. The actors of business life managed to achieve that young people have become one of the most important target markets. Namely nowadays children and youngsters have been the most preferred target market, they are the  future (consumers). Apart from this we live in a consumer society where goods are characteristically not only the tools of need fulfilment, but important influencing factors at the same time that form the basis of the formation of social status differences. In our present paper we examine that in 2015 in the web age how members of generation Z approach the subject of advertisements, what type of attitudes they have, and how these formulate their consumer behaviour or what are the motivating factors influencing nowadays’ teens when a customer decision is made. Hence our aim is to examine the consumer and media usage behaviour, the influencing factors, the motives, brand priority and attitudes towards advertisements of the tween segment living in Jász-Nagykun-Szolnok County.

  • Common Aim - Seperate Way? posztszocialista átmenet Európában
    5-15
    Views:
    75

    The study analyses the transition of the East-Center-European and Baltic Countries after the change of the regime up to now. It tries to place these countries in the presented mixed economic models and examines how they comply with the conditions of the sustainable development. The extent of state involvement in the economic and the social processes is key issue because its determines economic growth. The author of the study concludes there is no economic growth without an adequate institutional system and the stability if the state budget. Another conclusion makes it clear that the countries mentioned above cannot be grouped and have met the criteria of sustainability in a specific way so far.

     

  • TOURISM AS AN OUTBREAK POSSIBILITY FOR RURAL REGIONS
    Views:
    80

    The aim of the article is to present the tourism as a potential developing phenomenon of the rural areas. The positive impacts of the tourism on the economy and appear in connection with the labour market and the investments. Tourism can have a postive effect on the health condtions of the citizens, mostly because of the increase of the sporting activity level. The employees formerly employed by the agricultural sector can easier move to the service sector because of the development of the rural areas.

  • APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
    65-69
    Views:
    131

    The examination of the presence of learning in leisure activities and in tourism has become popular in the past 20 years. There are a lot of publications in this area but there are differences in the type of learning, the persons studied , and the methods of the s urvey. The aim of the present study is the further processing of the database of a questionnaire tested, in the course of which we reveal the correctness of the further classification of the sample beyond the exploration of
    learning applying the m ethod o f discriminant analysis.

  • The Micropropagation of Cornus mas and Hippophae rhamnoides
    105-112
    Views:
    67

    With the help of tissue culture techniques we managed to establish and maintain the shoot tip culture of Cornus mas and Hippophae rhamnoides. The aim of this study was to establish a practical method for the rapid and large scale multiplication of these species. We have applied various culture media (DCR, BTM). In terms of the hormone level BAP has proved to be the best. We managed to solve the start and the multiplication of cultures. Currently rooting experiments are being conducted.

  • ACCRUAL BASIS OF ACCOUNTING IN THE HUNGARIAN ACCOUNTING LAW COMPARED TO USGAAP AND IFRS
    Views:
    151

    The aim of the article is to illustrate the impact of the application of the accrual basis of accounting and matching principle in the financial statements of entities regardless of the accounting system used. The accounting for accruals in different accounting regulations is briefly presented in the paper; in accordance with the Hungarian Accounting Act, US GAAP, and International Financial Reporting Standards (IFRS).

  • Vermicomposting of communal sewage sludge
    52-60
    Views:
    121

    The proper management of communal sewage sludge is a priority aim in today’s environmental protection. Among the possible technologies one environmentally sustainable sludge treatment technology can be the vermicomposting of communal sewage sludge. Before the successful operational level vermicomposting is absolutely necessary to investigate the process of vermicomposting in laboratory controlled conditions. In our studies vermicomposting of communal sewage sludge was carried out by comparing two earthworm populations in laboratory. During 6-week experimental period the temperature (with soil thermometer) and the redox potential (with ORP portable device) were measured every other day. The weekly, measured, basis parameters were the compost visual appearance, color and smell, pH (H2O), dry matter content, organic matter content, EC (conductivity), from which the total salt content can be calculated, total nitrogen content, phosphorus content (P2O5), potassium content (K2O), calcium and magnesium content, humus content (H%), determining the humus quality according to Hargitai’s method and dehydrogenase enzyme activity. It can be concluded from the results that the vermicomposting of studied communal sewage sludge has started and keeps going. The basic physical and chemical parameters (e.g. temperature, humus quality and quantity) support the changes. The results of humus quality and quantity which are priority variables of agriculture use show average increasing despite the initial recession. The changes of the important chemical parameters (nitrogen, phosphorus, potassium) in nutrient management were developed favorably. In our presentation the previous laboratory results are described.

  • The Implementation of a Crucial Project in Jászladány by the European Union
    13-20
    Views:
    96

    Highlighting the importance of the aids given by the European Union we are discussing the question of by which resources a project can be realized and what goals they have to meet. Within it we focus on the implementation of a specific project, the Social Reformation Operational Programme (Code number: TÁMOP – 5.3.6-11/1) complex settlement programme (ensuring a complex human service access) through the example of Jászladány. The aim of the research is to demonstrate with the help of the project how the European Union contributes not only to the economic and social development of the country, but also helps to change the European Union's citizens’ personal life and attitudes.

  • Analysis of the economic structure in Romania and in some member states ot the European Union
    44-54
    Views:
    46

    In Romania agriculture plays a crucial role, contributes a large share to GDP production and has a high agricultural potential. The aim of the study is to analyse the farm structure of Romania and of some EU Member States (Hungary, Poland, France, Italy) on the basis of the data of the 2016 Farm Structure Census, the 2010 General Agricultural Census and the preliminary data of the 2020 Agricultural Census.  Draw conclusions by processing the aforementioned data, in particular by processing the preliminary data of the 2010 General Agricultural Census and the 2020 General Agricultural Census.

  • The use of Hungarian herbs and fruits for functional food production
    197-201
    Views:
    113

    The bioactive components are usually sensitive to environmental impacts and circumstances of technological processes. During the production of functional foods it is necessary to preserve the stability of bioactive components. An often applied method of stability preservation is microencapsulation. The aim of our research is to encapsulate herbs (lemon balm, garden and Spanish thyme) and color-rich fruits (blackberry, cherry, elderberry and sea-buckthorn) grown in Hungary and having significant antioxidant capacity. Extracts were made from these herbs and fruits with different extractans and the antioxidant capacity of them was studied applying DPPH (1,1-diphenyl-2- picrylhydrazyl) method. These extracts and fruit concentrates were used in microencapsulation experiments applying „in situ gelation” method. The antioxidant capacity of the microcapsules was determined immediately after preparation and after 2 and 4 weeks of storage. Comparing the antioxidant capacity of the extracts, concentrates and the stored microcapsules a proposal was given for the optimal composition of the encapsulating mixture and long-term storage experiments were started.

  • International interactions in the light of linguistic affinity
    Views:
    162

    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 official 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

  • AWARENESS OF THE ADVANTAGES OF VOL-UNTARY MUTUAL FUNDS ACCOUNT
    13-20
    Views:
    114

    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 article 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.

  • Back to the World of Work: On the Way to Public Employment in Jász-Nagykun-Szolnok County
    96-104
    Views:
    41

    In the autumn of 2008 the world economic crisis erupting in the United States of America dealt the economy and labour market of Hungary a hard blow. The economic crisis strengthened the adverse labour-market situation in the country’s more backward eastern areas, above all in Jász-Nagykun-Szolnok County. With the aim of reduction of the increasing unemployment the Hungarian Employment Policy applies a number of labour-market tools. Public employment is one of the most important labour market tools. In my research I examined the role of public employment in the reduction of unemployment. In my thesis I looked for the answer to the question if public employment is able to handle unemployment efficiently and to reduce long-term unemployment. In my thesis I examined two of the most important public work programmes – between the period of 2009 and 2011 – which employed the highest number of workers in comparison with earlier programmes. I prepared the comparative analysis of the two programmes based on my own aspect system highlighting the strong and the weak points of these programmes. My research is based on scientific literature, various studies in this field, scientific and international professional journals and Internet sources.

  • ÜZLETI EREDMÉNYT BEFOLYÁSOLÓ TÉNYEZŐK ELEMZÉSE MAGYARORSZÁGI ÉLELMISZER KISKERESKEDELMI VÁLLALKOZÁSOKNÁL: ANALYSIS OF FACTORS AFFECTING EBIT IN FOOD RETAILER ENTERPRISES IN HUNGARY
    Views:
    224

    The aim of the article is to present some of the factors influencing the EBIT based on qualitative data with the help of the questionnaire filled in by the company managers / owners in relation to the examined food retailer companies operating in Hungary. Define a dependent-independent relationship between the examined variables, thus providing a basis for further quantitative research.

  • Resources for increasing management performance and efficiency
    204-207
    Views:
    102

    The aim of the paper is refer to resources how to increase management performance and efficiency in field of industrial companies. We try to refer to opportunities which could be useful and applicable and should lead to performance improvement. The paper also discusses about factors effecting organizational and management efficiency.

  • The Applicability of Controlling at the SMEs in the Construction Industry
    351-358
    Views:
    110

    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 technical 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.

  • Results of a participatory action research in Mezőcsát, in the Northern part of Hungary
    149-158
    Views:
    95

    Participatory action research could be a tool for strengthening rural areas, it could help the process of integrated rural development based on endogenous resources. This is a good method for rethinking the local and the wider interests and relationships in a changing social and economic environment. As a result there could be a practical solution at the end. This research can generate new interaction between local people, thus ensuring better communication and more successful cooperation. After introducing the tools of participatory action research this paper presents the first steps and results of a participatory action research which has started in Mezőcsát in the Northern part of Hungary. The aim of the research is to find real solutions to real problems (eg. unemployment) defined by inhabitants. Outcomes of this research are a stronger community in Mezőcsát and mapping a possible enterprise built on local resources.

  • DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW
    69-74
    Views:
    401

    In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.

  • The economic impact of intellectual property in Europe and Hungary
    83-89
    Views:
    110

    As the aim of the article, to show in the framework of theoretical research, to assess the situation of Hungarian intellectual property in the life of businesses. In our paper, we try to analyze and present this area approaching it from an economic side, which seems to be a mere legal phenomenon for an outside observer.

  • The Examinati on of Chocolate Consumpti on in Jászság among Young People in their Twenti es
    82-91
    Views:
    81

    Nowadays hyper- and supermarkets, which have been opening by the dozen, have been off ering various price ranges and fl avour categories of chocolate for customers. Apart from premium quality chocolate, they also off er their own brands. According to Hungarian manufacturers and retailers in the last couple of years a positi ve shift can be observed towards quality chocolates, fi rst of all chocolate fi gure products made from milk chocolate and exclusive desserts that are
    bought in large quanti ti es despite their high prices. What factors (price, fl avour, and brand) and to what extent infl uence our choice of products? The aim of my paper has been to reveal and analyse the chocolate buying habits of young people in their twenti es.

  • COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
    Views:
    467

    Performance assessment - assessment of the financial and economic performance of companies - is of particular importance both in determining the performance of individual companies and in comparing companies. There are numerous different frameworks and different methods of performance assessment in the scientific literature and in business practice. With the expansion of globalisation and the emergence of a new economy, the focus on this topic is even more prominent. The aim of the present article is to review the literature on performance assessment and to describe two selected frameworks in more detail.