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Examination of the heavy metal contant in urban soils in district XI. in Budapest
76-83Views:113The soils contaminant content is influenced mostly in the cities by antrophogenic effects, such as building operations, vehicular traffic, inefficient saverage or drainage problems, when different materials add to the soil. These materials location and movements are changing continuously in soils. The pollution degree depends on the distance from the surface, the composotion of the soil, the effect rate, the thickness of soil, the composition and proportion of soil-forming minerals. In our study the heavy metal contant in urban soils was examined in district XI. in Budapest, based on different chemical and mineralogical properties of soils.
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The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
113-127Views:246In this analysis I examined the energy drink consumption patt erns of the residents of Budapest in their twenties. My goals were to get information about consumption patterns, to find out the main factors influencing choice, to learn about their knowledge about energy drinks and to determine the connections between the regularly consumed energy drink brand and its recognition by consumers with the help of a sensory test. My primary research was carried out with the help of qualitative (personal interviews) and quantitative (blind tests, questionnaire) research methods. The research findings show that the examined consumers drink energy drinks most often while awakening and partying. They drink them against tiredness and to improve concentration. Most consumers think that energy drinks are harmful; however they like and drink them.
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Determination of three small streams’ chemical water quality in Budapest
69-75Views:121The 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.
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OPPORTUNITIES OF TICKETING SYSTEM IN THE AGE OF DIGITALIZATION
Views:118Nowadays there are plenty of tools what the firms have in order to achieve problem-solving and their chosen method can refer to the current lifecycle and digital maturity of the organization. The most common application in the case of bigger enterprises is the ticketing system. Apart from the rapid changing technologies some new opportunities can be brought to life like innovative functionalities or even application integrations. Very important aspect the scalability is as people put focus on at the first phase of implementing thus other divisions of the corporation can benefit from its transplantation.
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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:414It 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?
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Subsequent measurement models according to ifrs in bux index comapnies
69-77Views:63The main purpose of the research is to examine the models used for the subsequent measurement of property, plant and equipment, intangibles, and investment properties in the case of BUX index companies. Since the BUX index includes companies listed on the Budapest Stock Exchange, they must prepare their financial statements according to the International Financial Reporting Standards (hereinafter: IFRS). In my research, I examined the models used by the companies of the BUX index regarding the subsequent measurement. As a research question, I formulated whether the companies of the BUX index use a model similar to the model used in Hungarian accounting or take advantage of the transition to IFRS and instead use models that show assets at fair value in their books. The study points out that the routines of the evaluation methods used in the previous Hungarian accounting system remained even after the transition to IFRS.
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HAZAI RENDEZÉSŰ NEMZETKÖZI SPORTESEMÉNYRŐL VALÓ TÁVOLMARADÁS OKAINAK FELTÁRÁSA
Views:179The core product of sport companies is the sporting event, while the core product of professional sport is international sporting events. Consumers, both active and passive, are the most important players in sporting events. In my research, I studied passive sport consumers. I wanted to get an idea of what the main reason(s) for not attending the sporting event were and what had the least impact on it. The UEFA 2020 European Football Championship matches in Budapest were the subject of the investigation. The questionnaire was conducted online using the snowball method. The questionnaire was based on previous passive sports consumption questionnaires. Nearly 150 responses were received. Respondents were typically in the 18-25 age group, with an almost equal proportion of men and women. By place of residence, they were mainly urban with average incomes. High ticket prices, high additional costs of participation, limited disposable income, other entertainment alternatives and convenience were cited as the main reasons for not attending. The least influential reason for not attending was the lack of COVID19 immunity card. Based on this pattern, it may be worthwhile to offer additional services in stadiums outside the match, even during halftime (halftime show), which could provide alternative entertainment, raise the quality of the matches, or creating ticket and/or season ticket promotions for women, couples. Almost half of the respondents fully support the organisation of further international sporting events in Hungary.