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• Product design with a marketing approach

  264-272

  Szimonetta Bugyi

  Dalma Darai

  Endre Béla Huff

  Szandra Simon

  Béla Vincze

  Views:

  105

  An engineer and creative artist of an industrial product – the designer – conveys significant added  value into his object. Not only with respect to its appearance but concerning its functionality, technical and even economic, sales promoting content as well. In our paper we are investigating the nature of this process. We try to show that the promotional approach is one of the dominant features of design. It aims to create a product that is capable of selling itself. As the examples of the classics, H. Ford and R. Loevy had proved a hundred years ago, it does not render advertising superfluous but forces it to the background. A special feature of designer products is that they do not only formulate our angle but can be sold at extra profit. The modern attitude of „use it and discard it” is being replaced by more concerned consumer behaviour. It is creating a new quality. Just consider the environments (of V. Panton), the designer hotels, the „dream car designs” and today’s trends in vehicle design.

• Measuring intellectual capital through a company example

  1-13

  Lucia Váradi

  Mirjam Hamad

  Views:

  152

  Our research aims to examine the “invisible value” found at UPC Magyarország Kft. Since Vodafone Magyarország Nyrt. announced the acquisition of UPC Magyarország Kft. in 2020. Our research is aimed at using different methods to determine the invisible assets, intellectual capital, and added value, which cannot be determined directly from the financial statements of UPC Magyarország Kft. Since the financial statements prepared based on accounting principles follow the principle of prudence, many assets (mainly intangible assets) are not shown in the financial statements, so they only become visible after the moment of acquisition. Three different methods were used to measure intellectual capital, then the results were compared. The three methods use different points of view to measure intellectual capital and approach the concept of intellectual capital from other points of view. The CIV method shows us the lack of intellectual capital in relation to the industry or the surplus value; The EVA indicator explicitly shows us the intellectual capital size; and the VAIC method the efficiency of intellectual capital.