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  • IMPACTS OF BULLWHIP-EFFECT IN THE CASE OF SUPPLY CHAIN COORDINATION
    18-23
    Views:
    379

    The paper deals with one of the most important problem of supply chain management – the bullwhip effect. This phenomenon influences the coordination of supply chain. The issue of coordination is the key element in the success of supply chains. The aim of paper is to introduce the causes of the bullwhip effect, to present its impacts on the coordination of supply chains. It makes suggestions to decrease the negative impacts of bullwhip effect.

  • Air and Ground Maintenance of Unmanned Aerial Vehicles
    99-117
    Views:
    105

    Human error will pose a threat to the operati on of Unmanned Aerial Vehicles (UAVs), just as it does in other fi elds of aviati on. If UAVs are to be permitt ed to operate in the Nati onal Airspace System (NAS), it will be necessary to understand the human factors associated with these vehicles. The aim of this arti cle is to give recommendati ons for the safe and effi cient airport operati ons management methods, processes, and examines of the Unmanned Aerial Vehicles gained over the past use of air and ground experience.

  • GAMIFICATION, AS A NEW STRATEGIC TOOL FOR HR
    Views:
    785

    Globalization changed employee preferences, advances in technology, changes that make organizations face new challenges. Existing human resource management systems need to be reviewed or even new ones need to be created. “My hobby is my job, my job is my hobby,” says the saying, but how is it possible to attract a potential workforce and keep it afterward? Gamification is one of the possible answers of HR to this issue. Generation X, Y, and Z employees show significant differences compared to their predecessors, therefore innovative solutions are needed to maintain a long-term, productive, and loyal working relationship and satisfaction. The aim of this study was to explore the history of the development of gamification, the increase in its popularity, and its causes. After describing the methods of gamification, it presents the field of application of gamification based on domestic and international literature. Based on the research results, it can be concluded that well-applied gaming can be an effective solution in the fields of health preservation, education, learning, motivation, business, marketing, and human resource management.

  • Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
    134-139
    Views:
    275

    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.

  • The Role of Fair Trade Products in Hungarian Retail Trade
    136-148
    Views:
    89

    The expression ‘fair trade’ may have many interpretations. In economics it means an ‘untraditional’ form of trade. It means a trade partnership, which is different from the usual interpretation of international trade. The real primary aim of fair trade is to ensure a predictable and sustainable, long-term development under more advantageous conditions for underprivileged producers and to introduce fair trade products into the trading systems of developed, ‘northern’ countries. Trade becomes ‘fair’ when it hinders the destruction and the exploitation of human and natural resources and in this interest it achieves the modificati on of standards and it does not intend to change the structure of traditional international trade. Fair trade refers to a special approach of commercial activity, which gives priority to the needs of producers with the help of a new producer – vendor agreement.

  • DOMESTIC CONSUMER HABITS, TRENDS RELATED TO FISH AND FISHERY PRODUCTS
    Views:
    128

    As a result of globalization, the consumption of fish and fishery products also boomed, thanks to the appearance of imported products. It can already be said that many fish species and processing forms are available to consumers every day. Because of this, consumer habits have changed and the consumption of fish products, which are part of a healthy diet, is becoming increasingly prominent. The aim of the article is to present the consumer habits and attitudes related to fish and fishery products at the global, European Union, and domestic level.

  • Modeling of the absorptive refrigeration systems run by geothermal energy
    84-90
    Views:
    81

    The aim of the article is to demonstrate an engineering solution which may promote the exploitation of the potential of renewable energy resources, and may provide cheap energy production for rural industries.

  • Experience seeking behaviour of generation X and Y in Hungarian health tourism
    47-56
    Views:
    147

    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.

  • The Relationship between the Strategy of Change and Controlling
    46-49
    Views:
    102

    Present papers - as a preliminary study to a subsequent one- describes a research programme, which examines the system of connections of change and controlling embracing several companies. The aim of this paper is to shed light on the role of strategic controlling in the implementation of company strategy, avoiding an unsuccessful strategy, defining reversible processes and points of intervention, and also in providing feedback, while devoting a special attention to the formation of strategy-oriented organisation.

  • Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
    Views:
    567

    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 ever 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.

  • The Mission of the Social Worker in Jász-Nagykun-Szolnok County
    75-83
    Views:
    109

    The aim of our ari cle is to prepare the introduci on of training social workers at the College of Szolnok. Jász-Nagykun-Szolnok county is a region in Hungary in which the composii on of the populai on and their social status calls for an increase of the number of social workers. For this reason in the programme of the research group of the Department for Social Sciences and Communicai on helping underprivileged people is a priority.

  • The Attitude of Hungarian Consumers to e-Book Readers
    128-135
    Views:
    44

    My paper deals with e-books and e-book readers, which are a new innovation of the electrotechnical industry, the most developing industry of the 20th and 21st centuries. The market for these products is really untapped in Hungary despite the propagation eff orts of the most popular publishers and bookstores. My primary aim was to find out the Hungarian consumers’ reading habits, their negative attitude to technology and the reasons for the unpopularity of these products among domestic consumers.

  • 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.