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• LIFE ISSUES IN THE LIGHT OF SELF-KNOWLEDGE: THE EXPERIENCES OF AN OPTIONAL UNDERGRADUATE COURSE

  65-70

  Edina Molnár

  Anna Márfy

  Views:

  142

  ‘Life Issues’ was actually invented as a knowledge development special course advertised as an optional subject, generating great interest among students. In this case the knowledge development meant the achievement of a deeper level of self-awareness, which was fully realized in this semester. The student reflections speak for themselves. At the end of the course we drew the conclusion with the students together: psychological safety is created by self-knowledge and the harmony evolved with the world.

• Guesthouse catering facility as an experience generator in electronic communication of hungarian rural tourism supply

  15-20

  Márta Kóródi

  Róbertné Bakos

  Views:

  155

  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 CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS

  24-33

  Elvira Böcskei

  Nikolett Sereg

  Views:

  469

  It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?

• LIVING VALUES INTERNATIONAL EDUCATION PROGRAM ON TEACHER TRAINING FACULTY OF JOHN VON NEUMANN UNIVERSITY

  Zsófia Fried

  Views:

  102

  The main motive why the “Living Values Education” international program was establish to make alive our goodness/our inner values, to make them the part of our life, in order to show our children a values-system which makes their life qualitative. The program is first of all for teachers, for parents, for grandparents (who are directly around the children) and for children. The article is about experiences of the students and the Teacher who facilitated the curse with the title: “Inner tools of Teachers: Our inner values through our personalities as Teachers” in the frame of “Living Values Education” on Teacher Training Faculty of John von Neumann University in the second semester in 2017-2018 school year.

• APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM

  65-69

  Orsolya Savella

  Péter Dudás

  Views:

  143

  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.

• DEVELOPMENT OF DOMESTIC PUBLIC PROCUREMENT IN THE SHADOW OF CRISIS SITUATIONS OF PAST YEARS

  Anita Boros

  László Kovács

  Views:

  111

  In the economic sense, the COVID-19 crisis has resulted in a fast-moving, rebounding crisis. In the course of our research, we looked for the answer to what results the pandemic crisis brought about from a public procurement point of view, and what peculiarities can be identified as a result of the current Russian-Ukrainian conflict and the energy crisis. Our basic hypothesis is that the pandemic crisis situation had a less negative impact on the Hungarian public procurement market, however, the Russian-Ukrainian conflict and the energy crisis result in a much more complex economic situation, so their impact is likely to be more prolonged. 

• THE FAMILY HOUSING ALLOWANCE AND THE EFFECTS EXPECTED

  55-63

  Flóra Tóth

  Annamária Horváthné Dr. Kökény

  Views:

  281

  In every field of the economy, like housing, state regulations play an important role. The role of state regulations is shown by the Family Housing Allowance (CSOK) as a governmental influential tool, which means development for several families with a faster administration and with favourable terms. We used primary and secondary research as well to present our findings in this article. Our questionnaire-based survey primarily focuses on the examination of the acquaintance level of the CSOK among the Hungarian residents, the motivationial level to participate in the programme and the effects and the results of the CSOK.

• Sopron−Fertő, as a priority tourism development area

  9-14

  Alexandra Éva Makra

  Attila Szabó

  Views:

  169

  In 2016, the organizational management of tourism in Hungary has changed, the basis of which was defined in the CLVI. Tourism Development Act of 2016. The law puts the focus of tourism development on the tourist areas, which aims to make the destinations able to renew their competitive travel offers in the short term for both foreign and domestic guests who are looking for experiences or have higher specific spending. One of the five priority tourism development areas named by the Government until September 2017 is the Sopron-Fertő destination. Based on the 122 completed questionnaires, it can be stated that five towns (Sopron, Bük, Hegykő, Fertőd and Nagycenk) in the Sopron-Fertő priority tourism development area are known among households participating in domestic tourism.

• ANALYSIS OF THE OPERABILITY OF CORPORATIONS OWNED BY LOCAL GOVERNMENT WITH BANKRUPTVY MODELS

  61-68

  Petronella Molnár

  Views:

  146

  The operability of Hungarian public utility corporations are presented in the treatise. During the study, I analyzed the liquidity and equity ratio of corporations performing public functions, according to three years. I compared these values with the results calculated of bankruptcy prediction models (Chinese and Indian models). As a result of the investigation, we could realize that the bankruptcy prediction model shows a considerably more pessimistic picture than the values of the indicators.

• Estimating the Impact of North-South and South-South Regional Trade Agreements on South African bilateral trade

  13-22

  SIBULELE MCHANI

  Views:

  104

  Based on the gravity model, this paper aimed to evaluate the impact of three regional trade agreements on South Africa’s bilateral trade with thirty-eight countries. Ordinary least squares (OLS) was employed as an estimator of the gravity model. The results demonstrate that the SACU-MERCOSUR preferential trade agreement and EU-SADC free trade agreement are positive and statistically significant. While the SACU-EFTA free trade agreement increases trade intensity by 2.4-fold, the EU-SADC free trade agreement enhances it 2.6-fold. In other words, the participation of South Africa and a respective trade partner in the SACU-EFTA trade agreement improve their bilateral trade by 2.4-fold, while their membership in the EU-SADC free trade agreement raises bilateral trade by 2.6-fold.

• THE ORIGIN OF ECO-ETHICS

  57-63

  Endre Béla Huff

  Views:

  109

  Technical and economic professionals have to expect serious challenges if they want to take the insurance of the sustainable development of the natural environment into co nsideration. Apart from the professional difficulties they especially have to prepare for the fact that mainly the proponents of ecology make their work difficult. They have to hold their ground in the field of force where the politicians of green organiza tions and the environmental science are dead set
  against each other. Further on we do not intend to get entangled in this incoherent system of relations. We would rather look into its ethical connections and the history of its origin.

• ASSESSMENT AND IMPACT OF AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES IN THE SOUTHERN PLAIN REGION

  Péter Horváth

  Views:

  146

  The change of The change of regime resulted in significant changes in the life of the Hungarian rural areas; while the rural income of Hungary used to be world-class, after the change of regime it became incredibly low. Accession to the European Union and the European rural policy opened new aspects for rural areas and the people living there. The study presents the sociodemographic and farming characteristics of families receiving EU subsidies in the Southern Great Plain Region 15 years after the EU accession.

• The impact of energy crisis on variance- and Gini-optimized portfolio structures – case of Hungary

  1-13

  Gergő Tömöri

  György Csontos

  Views:

  24

  Crises in the 2020s have shocked global stock markets with unprecedented sud- denness. This has had a particularly strong impact on the Central European countries outside the euro area and exposed to heightened geopolitical conflicts, and within them, Hungary, which has had a particular government response to the crisis. Our research objective was to investigate the impact of the energy crisis on the Hungarian stock market as a consequence of the combination of greening policies, the post-Covid reopening and the EU sanctions policy on Russian energy imports, focusing on the portfolio optimization of the Hungarian blue chips and the stocks of the biggest complex (renewable and non-renewable) energy producer and trader company in the Hungarian market. In this context, our aim is to determine the impact of the turbulent crisis phenomena in the period 2020-2023, with a focus on energy price inflation, on the structure of a portfolio of the 5 stocks mentioned above optimized based on mean-variance and mean-Gini model. Since based on both methods, although differently, significantly increased the portfolio weight of the same energy company stocks in the energy crisis, it can be concluded that the change in the composition of the diversified portfolio reflected the impact of macroeconomic conditions on the stock market.

• CAD/CAM Systems Educati on in the 21st Century

  84-87

  Juraj Czifra

  Peter Szabó

  Views:

  118

  Educati on of engineers’ excellent knowing tools, theory and practi ce of computer-aided design is very important for the universities and colleges. They give for graduate students’ specializati on for CAD/CAM which profession is one of the most competi ti ve in the job market. Academic training courses combining the design, producti on and technology is only possible in this directi on by using the most modern equipment and with the modern thinking people involved in this field of science.

• SEGMENTATION USING A DECISION TREE

  49-54

  Péter Dudás

  Views:

  164

  In the field of economics, the knowledge of high-level mathematical and statistical methods is necessary for a demanding analysis. Today the various items, indexes, and distributions are user-friendly analytical tools that have been built into computer programmes. In the case of uncertain decisions, decision trees are being applied in more and more areas. Using this method, decision rules can be created, so they can be used for segmentation as well. The study presents a
  classification suitable for such a grouping.

• A comparative study of tourism Education on vocational level in Hungary and Finland

  1-7

  Anita Mondok

  Views:

  178

  The rapid growth of tourism in Hungary and the labour migration to abroad resulted in a serious labour shortage in the industry. One of the sources of skilled and motivated workforce is the system of tourism vocational education and training, which can just slowly react to market changes due to its inertness. In addition, the highly centralized system provides low-level of freedom to respond to regional differences, as the National Core Curriculum and its related regulatory documents are compulsory for the institutions and maintainers implementing them.

  This paper seeks for possible solutions to the prevailing challenges by a comparative examination of the tourism VET system in Finland and Hungary. As a result the author propounds possible alternatives to develop secondary tourism education.

• DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW

  69-74

  Petronella Doszpoly

  Views:

  457

  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.

• SHORT TERM EFFECT OF HEALTH RELATED BEHAVIOUR INTENTION’S FORMED DURING WELLNESS TRAVELLING ON HEALTH BEHAV-IOUR

  36-43

  Orsolya Savella

  Views:

  227

  The short and long-term effect of tourism on behavior can be verified by empirical studies mainly in ecotourism. The results of present research focus on the short-term impact of be-havioral attitudes on health tourism and post-journey health behavior. The study is basically based on the guidelines of international literature, showing a discrepancy in the applied sta-tistical calculations. The analysis was performed in the non-parametric Kruskal-Wallis test, for further confirmation from the descriptive statistical calculations using median and mode tests. According to the responses, the health tourism trips appeared in a field of support for the maintenance and development of health.

• SUSTAINABILITY: THE FAILURE AND THE BIGGEST QUESTION OF OUR AGE AND A POSSIBLE ANSWER

  49-56

  Attila Lengyel

  Views:

  111

  Global sustainability efforts of the past decades have been unsuccessful. Humanity is still on track to worst case climate scenario, the Paris Climate Conference, labele d as historic by many, did not prove to be a real breakthrough. Several explanations have been proposed to account for inaction. Few, however, have addressed the question of how a change in world view could be induced in people.

• SOCIO-DEMOGRAPHIC AND FARMING CHARACTERISTICS OF FAMILIES RECEIVING AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES THROUGH AN EXAMPLE FROM THE SOUTHERN GREAT PLAIN

  Péter Horváth

  Views:

  85

  The change of The change of regime resulted in significant changes in the life of the Hungarian rural areas; while the rural income of Hungary used to be world-class, after the change of regime it became incredibly low. Accession to the European Union and the European rural policy opened new aspects for rural areas and the people living there. The study presents the sociodemographic and farming characteristics of families receiving EU subsidies in the Southern Great Plain Region 15 years after the EU accession.

• AN ENCYCLOPAEDIC HUNGARIAN NATURAL SCIENTIST OF THE CENTURY BEFORE THE BOLYAIS

  Lászlóné Madaras

  Views:

  104

  In this paper I look back to the main stations of Pál Makó’s life, born in Jászapáti in the century before the Bolyais, and I recognize his achievements on the 295th anniversary of his birth. The years spent in the Theresianum in Vienna, where mathematics and experimental physics were ordinary and as an extraordinary teacher of mechanics, are an outstanding stage in his work. He has written numerous European-level textbooks in mathematics, logic, physics, philosophy, and other disciplines. His European-level textbooks have founded that the development of natural sciences in Hungary in the second half of the 18th century could
  catch up with more developed regions of Europe. 

• Incorporating Blended Learning in Teaching English for Specific Purposes

  158-163

  Mária Czellér

  Zita Hajdu

  Views:

  151

  As a result of the prevalent use of the Internet, teaching foreign languages can get a new perspective. This paper presents how teachers can incorporate the Internet in teaching English for specific purposes. First, a brief historical background of language learning methods is given, and then the focus shifts to a new
  language learning project applying blended learning at the University of Debrecen. The paper also shows how traditional classroom activities can be combined with online methods to make language learning more enjoyable.

• A HAZAI ELEKTROMOS AUTÓIPAR VIZSGÁLATA – FÓKUSZBAN A FOGYASZTÓI MAGATARTÁS

  Kevin Németh

  Péter Miklós Kőmíves

  Views:

  470

  Electric cars are becoming more and more popular in Hungary, and there is a growing trend in the European Union to consider new car sales. One of the main reasons for this is the Hungarian support system. In our study, the structure of the support systems for electric cars provided by the governments of the V4 region is presented in detail, and their effectiveness is presented as well. In the course of the research work, we performed secondary data analyzes and examined in detail the reasons for the popularity of electromobility.

• WARRANTY IN THE MIND OF CONSUMERS

  39-48

  Róbert Sándor Szűcs

  Views:

  140

  Warranty is the essential tool in consumer protection. We can presume that consumers know the most important rules of warranty regulation because everyone is affected by it. I think if the consumer has no accurate information on the warranty in this case, consumer awareness can be questioned. According to my research (sample size is 2182 persons) the respondents are convinced that an obligatory guarantee shall be due on a HUF 4,999 technical product (hairdryer). Only 19.7% of the respondents knew this was not really the case. It is striking that only 56.3% of the respondents were able to say that the mandatory legal guarantee period for a technical product (television) was 12 months. All kinds of figures appeared in the responses relating to the warranty period (6, 18, 36, 60 months). We can state that the knowledge of consumer rights is very poor in Hungary.

• Empirical Research on Business Awareness Concerning Workplace Crèches

  91-98

  Henrietta Tóthné Dóra

  Kata Földi

  Views:

  149

  Our objective with the empirical research was to learn about the opinion of business leaders about the new form of care, and to get an explanation why the opportunity to create a crèche in the workplace is not being used by today's companies, despite the facilitating state environment (financial funding for tender funds and favorable personal conditions). Our further goal was to formulate suggestions for business leaders to raise awareness of workplace crèches.