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REPORTING IN INDUSTRIAL 4.0 - ETHICS & EFFICIENCY
42-50Views:391Entering 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.
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Examining the Leverage and Capital Structure of the Quasi Fiscal Sector in Hungary
129-138Views:84As 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.
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ESPORT IN HUNGARY: ORGANIZATIONS AND DEVELOPMENT OPPORTUNITIES
Views:557Eco 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.
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Financial Management, the Savings of Life Cycles in Everyday Life
40-49Views:134‘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.
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The agricultural value of the rest of the biogas fermentation
190-196Views:94Following 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.
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Agricultural Insurance Market a New Solution of Marketing and Environment Protection
125-133Views:113The 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?
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Guesthouse catering facility as an experience generator in electronic communication of hungarian rural tourism supply
15-20Views:119Based 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.
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The Culture in Everybody
96-107Views:98The 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?
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The Development of Logistics Service Centres through the Use of Results in Network researches
35-39Views:82Logistics 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.