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  • 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.

  • Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)
    22-32
    Views:
    55

    As a resource, people are one of the most important factors in the modern economy. From a subjective measurement approach, it can form the basis of business performance measurement. In this research, I am looking for answers to the question: what does business practice show, and how consistent is it with theoretical findings? The results of the research show that companies operating in the hospitality sector in Harghita County are consistently aware of the fact that employee performance contributes greatly to company performance.  For this very reason, employee guidance, performance monitoring and feedback are considered significantly important. Employee performance is measured and evaluated informally, often on a monthly basis. The standardised, formal form of measurement, on the other hand, is only done annually, from time to time when necessary. However, its frequency increases significantly with the size of the company. Companies are moderately satisfied with the current employee performance measurement and evaluation. They are therefore aware that there is room for improvement. In their opinion, the introduction of a performance management system in the future would make a significant contribution to solving the problems discussed in the research. In doing so, it would also contribute to the improving of the company's business performance at the same time. Our development objective could be to provide guidance in this area for the future.

  • Testing monetary exchange rate models with the Westerlund panel cointegration test
    172-179
    Views:
    71

    Time series testing of long-run monetary models of exchange rate determination in most cases fails to support the conjectures of the theory. The empirical literature increasingly uses the panel technique when testing monetary exchange rate models because the power of the panel unit root and panel cointegration tests seems higher than the pure time series tests. In this paper we examine the validity of the monetary exchange rate models over the period 1996Q1-2011Q4 for US dollar exchange rates of 15 OECD countries using Westerlund’s 2007 panel cointegration tests. We found moderate empirical support for monetary exchange rate models.

  • The State of the Bulgarian Agricultural Sector in the First Period (2007-2013) of the EU Membership
    65-76
    Views:
    92

    Nowadays it is imperative in the growing competition that the owners and managers of retail shops know the expectations of customers. In our paper we discuss the impact of time, which is a narrow resource, on shopping with the help of secondary bibliography research and a questionnaire based on a small sample.

  • Controlling Methods for SMEs’ Risk Reduction
    23-30
    Views:
    133

    A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the introduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.

  • Methodological paradigm shift in teaching foreign languages at college
    46-50
    Views:
    92

    It is not easy to bridge the gap between the labour market expectations and our students’ foreign language competence. It is a real challenge for the language teacher, and at the same time, it is a permanent motivation for innovation and perfection. I wish to present how blended learning in its broad sense has been used at English language teaching at the college. I do believe that both language learning and life-long language practice can be made more effective and more
    enjoyable by changing methodological concepts, exploiting ICT, applying tasks that enhance communicative competence.

  • A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN
    Views:
    31

    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 Opportunities for the Profit Producing Ability of Subsistence Farms
    124-128
    Views:
    80

    In order to be able to prepare accurate calculations we had to determine the area and number of plants both in the case when the seeds were sown in the field and when they were in seedling transplants. The time requirements of the treated areas and also material used associated with the different modes of propagation varied. There are significant differences between the field and forcing technologies as for construction-related costs. The expense and cost calculations were based on the operation. The calculation includes the operating natural inputs (labour, material used), and are expressed in monetary value: the costs (wages, cost of materials). Costing does not count with the common charge, since the production process has not been completed yet. In this calculation the cost of labour is recognized. We calculated the area which can give enough profit to support the farmer and his family.

  • Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
    67-75
    Views:
    165

    Meat has been playing an important role in the nutrition of humanity from the beginning of time; therefore meat is a fundamental foodstuff. Global population is steadily increasing and people consume more and more foodstuff with high added value including meat and dairy products. In context of meat production and consumption, poultry and pork sector are the major predominant sub-sectors not only nationally, but also internationally. Pork sector had a definite leading role until the end of 1990s. However, this trend has undergone changes and poultry sector is predicted to have this leading role, according to current trends. The aim of our research is to reveal and analize what impacts this structural change have on businesses in these sectors including their asset situations.

  • The Examination of the Factors Influencing the Tween Segment’s Consumer Behaviour and Attitude towards Advertisements
    31-46
    Views:
    136

    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.

  • International agreements in the area of tourism
    143-148
    Views:
    105

    It is not a secret that tourism plays an important role in the development of not just any specific country but the global economy in general. It also promotes urban development in such sensitive areas as coasts and islands, increased water consumption and waste production, fragmentation of habitats and loss of biological diversity. Tourism industry is also one of the reasons behind higher demand for transportation, particularly those types that damage the environment most – personal vehicles and aircraft. “In 2005 in Europe, about 59% of the tourists arrived to their destination by car, 34% by airplane”. According to UNWTO International Tourism Barometer, the international tourism was growing at the rate of 5% in the first nine months of 2013. The key driving force behind this growth is Europe (mainly Central and Eastern Europe) and Asia-Pacific region. Thus, tourism, while playing a truly significant role in the global economy, at the same time causes major damage to the environment. Hence the urgent need to eliminate negative consequences of tourism activities. This can be done by promptly regulating the activities of agents in this area. However, due to the global value of tourism, this process requires not just the local regulators getting involved, but joint effort by many countries. Therefore, international agreements between countries as the primary regulators of tourism activities are becoming increasingly important.

  • EXPLORING NON-VALUE-CREATING PROCESSES USING THE VSM METHOD THROUGH A CASE STUDY OF A SMALL ENTERPRISE’S MANUFACTURING SYSTEM.
    Views:
    76

    One of the major problems in Hungary is the low level of productivity. This low level is particularly noticeable among small and medium-sized enterprises. In most regional and Western European countries, the average productivity level of enterprises of this size is higher than in Hungary. The current and expected shortage of labor in the near future poses a challenge to businesses. Creating wage growth that contributes to retaining the workforce can only be achieved in the long run by increasing productivity. If an organization is unable to achieve productivity gains, it will fall short of both domestic and international-global competition. The application of modern management and management systems, such as lean management, can be a key element in increasing the productivity and competitiveness of Hungarian small and medium-sized enterprises. Lean management is one of the most common and effective process organization methods and paradigms used in the secondary and tertiary sectors, so much so that the use of lean-based management methods has in many cases become a competitive criterion and fundamental.

    In our research, we prepare the value process mapping of a CNC metal cutting SME, including the value process of CNC milling and turning processes. This value process mapping method offers an opportunity to make losses in the industry become known and preventable. Through the preparation of the map, it is possible to illustrate the processes that produce mud and thus reduce the lead time and increase productivity. In the course of our study, we present the practical implementation of the method through the example of a company manufacturing metal parts machined with CNC technology.

  • The Typical Features of the Regional Specialization in Poultry-Farming in Hungary Today
    34-42
    Views:
    127

    The territorial location issues of livestock in the European Union and also in our country have got into the focus over the past few years. There are different animal structures in the regions of our country and different animal species have become dominant. The location and the development of certain animal types are affected by a number of socio-economic factors (the history of breeding, ownership, labour and capital assets, etc.). In the case of the spatially differentiated species-structure we have to reckon with a variable profitability, human resources, technical standards, different risk factors and market opportunities in the different regions. The topicality of the research theme is enhanced by the fact that nowadays the spatial structure of animal production has become a key issue. That is why more and more research is needed in Hungary, primarily research studying and analysing the structural changes and principals of animal production (poultry production) in order to ensure that each region would have a rational and efficient breed-structure. In addition, it is expected in modern market economies that the various regions should specialize in animal species, for which they have the most favourable breeding conditions. In order to follow the poultry stock changes (spatial and structural) in the last decade, it was important to consider the spatial specialization of different species over time.

  • Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
    61-66
    Views:
    210

    In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.

  • The Effect of the Economic Crisis on Foreign Currency Loan Holders
    5-12
    Views:
    93

    Since the appearance of the foreign currency denominated loan it has received a lot of good and bad criticism because - due to the crisis of 2008 - the exchange rate movements and the loan instalments increased. While the foreign currency credit was favourable at the time of borrowing, later it became a big problem for the borrowers. The crisis of 2008 was unexpected for the countries who have foreign currency loans, and who did not have crisis management mechanisms which could help to manage the crisis. Because of the crisis more and more people have got into trouble about their increasing loan instalments. Since 2008 the Hungarian government has been trying to help the Hungarian people with crisis management measures, like exchange rate pegging, home protection action plan, repayment at a fixed exchange rate, converting the loan into Hungarian forint, etc. Since February 2015 the compulsory conversion of loan into HUF has been in force and it has helped a lot of people having a foreign currency loan but there are still people who cannot take advantage of the settlement and need similar state help to decrease their credit burden. So unfortunately the problem of people having a foreign currency loan has not been solved completely but we are on the good track.

  • Controlling characteristics of SMEs in the Észak-alföldi Region
    259-263
    Views:
    113

    Since the regime change in Hungary, the main federal task has been to strengthen the small and medium-sized ventures. The size of the category plays an important role in the employment as well as in the GDP production. Those areas that make businesses strong and reduce the risk of their activities are in the center of attention in this hardly predictable economic era. One of those areas is the views and methods of controlling which is still hardly adoptable to most of the CEOs in businesses. The introduction and the use of these operations give concrete results within a relatively short period of time, making the decision makers’ job easier at the companies. The study includes the examined SMEs, the design of business characteristics, the valuation of suppliers and customers, the production and the prime costs of the service. The vision of SMEs that characterizes the application of the tools and methods of controlling are also included.

  • SOME SPECIFICITIES OF THE CURRENT ASSETS OF HUNGARIAN DISTRICT HEATING SUPPLIERS BASED ON THE ANNUAL REPORTS OF 2009-2017
    34-41
    Views:
    129

    The present study focuses on the asset-structure of the Hungarian district heating suppliers with a special interest in their current ratio and the structure of their current assets. The research is aimed toward the examination of the current ratio and the structure of the assets serving short-term obligations and toward finding the characteristics of these companies in terms of their liquidity. The study also aims to find specificities characterizing the sector of district heating supply that can later be used for other research purposes. In terms of its methodology, it is based on report analyses with the reports of 72 Hungarian companies as sample population. Data retrieved from the reports is complemented with certain technical and economic information and analyzed in the time frame of nine years (2009-2017).

  • Building Intercultural Competence through Language Education
    148-157
    Views:
    122

    This paper seeks to highlight the importance of intercultural competence in language learning and teaching. All intercultural encounters incorporate communication between individuals who, rather than belonging to only one culture, belong to a diverse array of different cultures at the same time. They share some of these cultures with the people they are talking to, and some of them they do not. And some of these cultural variations and affinities will influence the way they communicate, and some of them will be totally insignificant.

  • The significane of environmental taxes used for mitigating the environment harmful impacts of road transportation
    47-53
    Views:
    108

    Logistics is one of the most important economic sectors of the European Union, with nearly 1.134 million companies engaged in the field of transportation in the EU. The global logistics market is expected to show further expansion in the forthcoming years. On the other side stands global warning which is one of the greatest problems for the time being. The European Commission has announced a cross-sectoral investment programme worth more than 10 billion euros (nearly 3,200 billion Hungarian forints) for the planning, development and implementation of low carbon dioxide-emitting technologies to improve Europe’s global competitiveness. The common data base of OECD and the European Environment Agency (EEA) currently lists 375 environmental taxes and approximately 250 environmental fees or charges in the OECD countries. Among the EU member states, Sweden, for example, introduced a tax system which includes the essential elements of eco-tax more than 10 years ago. Hungary has several of such tax types, such as the excise tax on fuel, the energy tax, the energy suppliers’ income tax or the vehicle tax.

  • Studies on the Land-Use History of Kétsoprony Village in the 19th-20th Century with Focus on the Changes of the Biotope Network
    332-340
    Views:
    88

    The biotope network has an important role in the case of intensive agricultural landscapes. Our aim was to examine the history of land-use of an intensively managed area – as Kétsoprony village – in the Alföld (Great Hungarian Plain) region and to study the changes in the biotope network, especially the tree rows in time. The biotope network and mainly the tree rows may be importance from the aspect of nature conservation because land use has been dominated by arable lands in the research area for centuries. We have identified the main stages of structural changes by studying historical maps and considering quantitative and qualitative features. We have found that the rate of arable lands was continuously growing while the length of tree rows was decreasing in the 19-20th centuries.

  • Application of mathematical and statistical paradoxes in tourism
    230-239
    Views:
    94

    The paradox is a well-founded statement / method, derived from a specific area of science and the application possibilities worth to try a different area of the farm in their respective fields. The world of chances and its mathematics is abound of paradoxes. Mathematics and statistics are separate disciplines and related sciences of many areas at the same time. Application of advanced education and research is essential. The study presents analyzing evaluation options in
    the field of tourism based on two paradoxes (regression and maximum-likelihood) factor analysis and multidimensional scaling analysis.

  • Online facilities for German language learning
    101-112
    Views:
    98

    Our fast-moving, globalised society is trying to use the achievements of scientific and technological developments in all fields of life in order to make people’s lives easier and provide them with more flexibility. This is why e-learning has also entered the teaching-learning process, foreign language teaching included. By using this method, students can manage their own time or even save money (no travelling costs, fixed times). The teacher’s presence is not absolutely
    necessary as students can check the exercises and tasks performed through the internet. This is the ideal method for lifelong learning. The seminar called ’Online facilities in German language learning’ started at Bethlen István College for Advanced Studies is aimed at improving the efficiency of language learning and making it more enjoyable for students. A summary of the teaching and research work related to the seminar is given below.

  • Capacity to handle complexity – The importance of contextual awareness in healthcare communication in English as a lingua franca
    131-141
    Views:
    122

    Hungarian healthcare providers – as most of their colleagues around the world – engage in interaction with foreign patients, whom they do not share a mother tongue with, in English as a lingua franca (ELF) most of the time. These communicative situations pose great challenges to healthcare providers, as they have to be capable of adjusting their language use to their patients’ cognitive, linguistic and communicative-pragmatic schemata which often differ from their own. In order to develop such a capacity, ESP classes must focus on improving health science students’ awareness in exploring various ELF contexts which form ground for making informed decisions on the use of terminology. The present research aims at showing the complex dynamic nature of these ELF contexts based on empirical data collected via interviews with Hungarian healthcare providers who have extended experience in working with patients in international environments. The results can inform the everyday practice of ESP teachers in the field of the health sciences.

  • Guesthouse catering facility as an experience generator in electronic communication of hungarian rural tourism supply
    15-20
    Views:
    120

    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 Regeneration of Different Grape Cultivars after the Spring Frost in 2015
    235-240
    Views:
    73

    Spring frost often damages green shoots in vineyards. This was the case on 25 April 2015 in Kecskemét when -2.4 oC temperature was measured in the morning. The temperature largely varied among sites. The trees protected the grapes in the traditional intercultural cultivation. The high trellises also gave protection to vines. The time of budbreak was also a crucial point. Seven grape varieties were examined in the vineyard that is located in Kecskemét-Máriahegy: Kadarka, Pirosszlanka, Kövidinka, Rajnai rizling, Narancsízű, Pannon frankos and Merlan. The Pontica varieties regenerated best. Narancsízű variety is a table grape variety that has a lower bud fertility. Between the two resistant varieties, the numbers of clusters were different. Rhine Riesling which has a late bud burst was less damaged by the frost.