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  • EXPLORING THE VIABILITY OF SERVICE ROBOTS IN PERFORMING HUMAN AESTHETIC LABOUR IN THE HOSPITALITY INDUSTRY
    60-68
    Views:
    114

    This literature review seeks to investigate the value of human aesthetic labour in light of the growing deployment of robotic service workers. As automation continues to advance and replace human workers in a variety of industries, including service industries such as retail, hospitality, and entertainment, the role, value and the significance of aesthetics and the human touch grows. Due to the contemporary nature of the topic, researchers combed databases like Scopus, Web of Science, and Google Scholar for relevant articles using terms like "human aesthetic labour," "robotic service workers," and "service industry." This review will investigate the extent to which the rise of robotic service workers has altered the perception and value of human aesthetic labour. The findings of this research review will contribute to the ongoing discussion on the future of work in the service industry and provide businesses with insights on the significance of preserving human aesthetic labour and its impact on customer and guest experience as well as business performance.

     

     

  • Trends in the Construction Industry and in Building Public Utilities
    23-28
    Views:
    143

    If one hears the word construction industry, one probably associates it with building a house, but the concept of construction industry covers a much larger area and can be divided into colourful periods. Architecture is the transformation of the built environment. On the one hand it is one of the branches of arts (applied arts), on the other hand it is one of the branches of engineering and technology disciplines. Nowadays, more and more environment-friendly technology is used in the construction industry, and already in the design stage a considerable emphasis is put on the use of renewable energy resources, in particular the use of solar cells. To measure the trends in the construction industry and in the building of public works we have also prepared a questionnaire which was filled in by 100 managers of enterprises.

  • Investigation of the trends related to the electric car industry
    Views:
    516

    Our World tries to modernize and make environmental friendly the car industry. Related to this the electric cars have been modernized significantly. As a result the efficiency and the demand of these types of cars have grown. Many domestic consumers would change their cars for an electric type, however their financial budget is not big enough to afford it. In the spirit of this the government created its own supporting system to help the consumers. In my investigation I compare the domestic and some other european supporting systems. In addition I show the pro and cons related the electromobility, the new market trends and I also show where the electric car industry stands.

  • DYNAMIC PRICING AND STRATEGIC CONSUMERS: CHALLENGES AND COOPERATION IN THE HOTEL SECTOR
    Views:
    159

    A few decades ago dynamic pricing was a magic word in hotel industry. It was considered a mythic activity, and therefore, operators and owners expected that its introduction would result in a drastic increase in profitability. Then it turned out that it required systematic data collection, the best possible IT background in terms of the resources, and the presence of specialists. It can be accepted as a fact, that those who stayed out were left behind. However, which direction did those who joined take? What did they achieve? It became an independent activity with several trends and connection points. It can rightly be called the cornerstone of hotel industry yield management. In my review, I intend to show the present state of the hotel industry in the area of dynamic pricing. However, the representatives of each trend have a common goal: maximising their revenues in the long term.

  • New generations – new trends in the spa industry
    21-26
    Views:
    426

    Today's tourism market is a scene of rapid changes that equally affect the demand and the supply side. In the spa industry market, due to the presence of both wellness and medical services, a wide range of generations appear as consumers, with different expectations toward the service providers. Therefore, the changes taking place in the present and the upcoming years are worth exploring, which, in addition to the changes in consumer habits, visualize the expansion of consumer needs. Current article attempts to describe the expected spa services by examining the nature of generations and identifying future changes that can be predicted. The author primarily tries to summarize the market trends that contribute significant changes, using international and national secondary resources and the professional experience gained in the industry.

  • Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
    14-21
    Views:
    85

    Nowadays, employment in various economic fields and the possession of appropriate professional knowledge are of considerable importance, especially in the services sector, where properly qualified personnel is a key factor in terms of the development of satisfaction in the demand segment. As an apropos of this, the human resource reorganizations taking place in the Transylvanian region and the willingness to work form the subject of the research, focusing on the tourism industry, which was a difficulty for businesses providing various services during the period of the Covid-19 epidemic that spread in 2020. In a significant part of the international studies related to the topic, the difficulties arising because of the change in the attitude of the tourist human resources are mentioned, which can lead to a disadvantageous situation in the long term of the operation of tourist facilities. As a result, the sixteen Romanian counties that make up the Transylvania region became the target of the investigation. Projected on the mentioned counties, relevant data from the Romanian National Statistical Institute (INSSE) were first used, examining the time interval between 2010 and 2022, both yearly and monthly. According to the data used, it is important to focus on the investigation of tourist traffic, as well as on the number of people employed in the sector and its change, as well as on the wages received for doing their work and the associated benefits, which can serve as a motivational factor in addition to valuing employees. An examination of the data related to the topic shows that the 2008 global crisis had a more drastic impact on employment in Romania than the Covid-19 pandemic that spread in 2020, the effects of which can still be felt today.

  • Trends in the Development of Weapon Systems
    174-184
    Views:
    117

    Nowadays the defence industry and the development of new technologies have been intertwined. Recently weapons and weapon systems have been tested that, little before, only science-fiction fans could believe to be possible and it was but a few professional insiders, mainly developers, who were encouraged to have anything like this on their design desks. Today the development of the defense industry is synonymous with that of new technologies from which societies benefit in at least two ways: (1) they improve the social and national safety and security, and (2) provide new tools for everyday use. The article aims to introduce readers to some features of the evolving change being presently experienced in modern warfare through some examples of the up-to-date weapons, weapon systems and technologies, and let them have a glance also at their possible forms of use in the near future.

  • The Attitude of Hungarian Consumers to e-Book Readers
    128-135
    Views:
    44

    My paper deals with e-books and e-book readers, which are a new innovation of the electrotechnical industry, the most developing industry of the 20th and 21st centuries. The market for these products is really untapped in Hungary despite the propagation eff orts of the most popular publishers and bookstores. My primary aim was to find out the Hungarian consumers’ reading habits, their negative attitude to technology and the reasons for the unpopularity of these products among domestic consumers.

  • REPORTING IN INDUSTRIAL 4.0 - ETHICS & EFFICIENCY
    42-50
    Views:
    401

    Entering 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.

  • The Applicability of Controlling at the SMEs in the Construction Industry
    351-358
    Views:
    110

    This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a technical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.

  • EXPLORING NON-VALUE-CREATING PROCESSES USING THE VSM METHOD THROUGH A CASE STUDY OF A SMALL ENTERPRISE’S MANUFACTURING SYSTEM.
    Views:
    84

    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.

  • A comparative study of tourism Education on vocational level in Hungary and Finland
    1-7
    Views:
    166

    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.

  • Measuring intellectual capital through a company example
    1-13
    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.

  • Innovative aspects of tourism development in Russia
    157-160
    Views:
    102

    The author applies three main approaches to examine the tourism development in Russia, which has a variety of climatic zones and rich tourist resources, namely, cluster, special economic zones and targetoriented approaches. The specifi city of their implementati on is further observed at regional level. Conclusions and recommendations are aimed at performance improvement of the tourism industry.

  • DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW
    69-74
    Views:
    400

    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.

  • Company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports
    Views:
    105

    Abstract

    Hungarian brewing has a long tradition, which is why this iconic drink is so popular in our contemporary society. The topic of the following article is the company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports because with this we can get an answer to the outstanding success of these companies. I collected the data necessary for the indicators for the last 5 years, so that I could get a fresh and comprehensive picture of the companies' operations.

  • International agreements in the area of tourism
    143-148
    Views:
    118

    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.

  • A HAZAI ELEKTROMOS AUTÓIPAR VIZSGÁLATA – FÓKUSZBAN A FOGYASZTÓI MAGATARTÁS
    Views:
    407

    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.

  • The relation between fish consumption and catering
    246-249
    Views:
    91

    Fish consumption is a highly important area in the field of healthy nutrition. It is well known that besides the culinary delights, fish has a very significant physiological effect, which could increase the average lifetime and could help to improve the life quality during a longer life. Therefore it would be essential for the catering industry to improve their role within this field. They should reshape the eating habits of the ones, who are usually dining outside their homes unperceived, by using fish specialties, combining different cooking and preparation methods and possibilities. However, the observation illustrates that guests are only aware of a limited utilization of this ingredient and unfortunately in catering businesses there are only a few experimenting chefs, who replace traditional flavors with fish specialties.

  • Innovative aspects of tourism development in Russia
    153-156
    Views:
    86

    The author applies three main approaches to examine the tourism development in Russia, which has a variety of climai c zones and rich tourist resources, namely, cluster, special economic zones and target-oriented approaches. The specifi city of their implementai on is further observed at regional level. Conclusions and recommendai ons are aimed at performance improvement of the tourism industry.

  • Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
    Views:
    567

    The aim of my publication is to introduce the foundation and development of controller’s role in respect to the recent changes in the last 10 years due to implementation of Industry 4.0. This is connected to the exponential development of information technology, what made possible to store, proceed and analyze much more data (Big Data) than ever before. The new business information (BI) systems help reporting and analysis processes with interactive dashboard-based reports. New possibilities opened also in forecasting, due to more available data and higher computer capacities, where forecasting algorithms can be run rapidly and so more frequently, and more accurate forecasts can be prepared. The changes of course influence the requested professional skills and the role of the controllers in the companies, what I demonstrate in more details in my paper. At the end of my publication, I introduce the results of my empirical questioner based research about requested IT knowledge of controllers and their connection with automatization of company’s controlling processes.