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  • Tourism Competencies Development – Contradictious Perceptions of Stakeholders
    126-141
    Views:
    103

    Tourism and hospitality sector has an important role in the national economy as it has high  labour intensity, generates foreign currency income and improves the local economy by multiplier effect. Tourism labour market employs a wide range of employees from non-qualified to highqualified people. Tourism tertiary educators in Hungary continue their operation by national-level legislation, and accreditation and students who complete tourism courses (should) be capable of professional occupation. The post-Bologna system offered more opportunities in tourism and hospitality education; two distinguished courses were available on the educational market to educate hospitality or tourism experts. After 2006, by launching Bologna system, institutions are allowed to commence just one, Tourism and Catering bachelor programme. A questionnairebased survey was conducted among graduating bachelor students with tourism and catering major, tutors teaching tourism and catering students and actors of tourism market, who going to be the employers of tourism graduates. The main aim of the research was to explore the personal or organizational expectations of stakeholders for professional competence development as a result of tourism and catering bachelor-level education. The bust majority of students stated that their primary aim is to gain professional competencies in tourism and hospitality to be able to fulfil managerial positions or to continue their studies on master-level. Although generic competences as communication skills in foreign languages, social sensitivity, problem solving or creativity have salient influence on job performance, students did not believe that they would be
    essential. However, these factors were thought to be the most crucial by tutors and tourism service providers despite the fact that generic skill development is not in focus in tourism and catering bachelor-level education in Hungary. Not just the educational institutions but tourism companies providing work placement for students were considered to be an appropriate basis for competencies development that raised the question of monitoring and assessment. The findings can be profitable for all stakeholder group or policy decision makers in bachelor-level curriculum development. 

  • Determination of three small streams’ chemical water quality in Budapest
    69-75
    Views:
    121

    The 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.

  • The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
    83-92
    Views:
    95

    The rising concerns of the influence of human actions on the environment has resulted in a growing focus in the field of management science, particularly Human Resource Management (HRM). The right direction of going green must be directly linked with Environmental, Economic, and social performance Also, the field of Green Marketing has recently gained significant interest from researchers and practitioners in the realm of consumer behavior. Marketing and HR are fundamental departments in any organization, and their collaboration is essential for the success and resilience of a business, especially if the focus on sustainable development. This research aim to identify the impact of GM on employees’ green performance (GP). Also, to enhance research efforts, and improve the search process for other researchers seeking relevant paper and future research. The research problem has been formulated with the question: Can green marketing impact employees’ green performance by adapting, implementing, and promoting environmentally conscious behavior and corporate sustainability. This article provides a systematic Literature Review of existing research as a methodology. This research found that business can use GM strategies to impact the employees GP. Therefore, promoting and encouraging environmentally conscious practices in the workplace and incorporating a “sustainable culture” will help employees feel healthier, more motivated to finish their work, easily communicating their ideas about best green practices, and more satisfied with the company.

  • The Examinati on of Chocolate Consumpti on in Jászság among Young People in their Twenti es
    82-91
    Views:
    81

    Nowadays hyper- and supermarkets, which have been opening by the dozen, have been off ering various price ranges and fl avour categories of chocolate for customers. Apart from premium quality chocolate, they also off er their own brands. According to Hungarian manufacturers and retailers in the last couple of years a positi ve shift can be observed towards quality chocolates, fi rst of all chocolate fi gure products made from milk chocolate and exclusive desserts that are
    bought in large quanti ti es despite their high prices. What factors (price, fl avour, and brand) and to what extent infl uence our choice of products? The aim of my paper has been to reveal and analyse the chocolate buying habits of young people in their twenti es.

  • COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
    Views:
    467

    Performance assessment - assessment of the financial and economic performance of companies - is of particular importance both in determining the performance of individual companies and in comparing companies. There are numerous different frameworks and different methods of performance assessment in the scientific literature and in business practice. With the expansion of globalisation and the emergence of a new economy, the focus on this topic is even more prominent. The aim of the present article is to review the literature on performance assessment and to describe two selected frameworks in more detail.

  • 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:
    95

    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.

  • Investigating the judgement and using of creative accounting
    23-33
    Views:
    86

    We have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.

  • Thoughts about the environmental flow – in terms of Dráva
    100-106
    Views:
    84

    The importance of sustainability in today’s water management is unquestionable. Therefore, it is also recommended to apply the principle of sustainability in river management, such as it is the aim of the ongoing Ancient Dráva project. The term, environmental flow, intends to comprise a complex methodology not only from biophysical but also from a social angle; considering the different aspects of each method. Our target is to determine a possible holistic method which could be applied to the Dráva and its hungarian floodplain in oder to find a possible solution to the reconnection of the oxbow lakes into river mechanism. Our research is mainly based on hydrological data (Qmin, Qmax, Hmin, Hmax), but we will consider the special needs of the ecological environment, too.

  • FINANCIAL ANALYSIS OF LISTED COMPANIES OF VISEGRAD COUNTRIES AND ROMANIA
    8-17
    Views:
    195

    In this study, listed companies of 5 countries (Hungary, Slovakia, Poland, Czech Republic, and Romania) were analyzed between 2014 and 2018. The data was downloaded from www.EMIS.com. Financial institutions and companies with too many missing data and those that were not full period listed on the stock exchange were removed from the dataset. The main aim of the research was to compare the performance of the listed companies on the stock exchanges of countries examined. First, there was analyzed performance indicators, then market indicators. Using variance analysis, there was investigated the differences between countries based on ROS, ROA, ROE ratios, which then was expanded to include some market ratios. Based on the results, it can be stated that due to the difference in the number of listed companies and the size of the companies, large variations can be observed both within and between countries. No best country can be determined because almost all of the indicators perform better in different countries during the period examined. It is important to note that earnings per unit capital are the highest in Hungary and the Czech Republic, so investors are likely to expect higher returns in these countries. During the analysis of variance, there could not be found in many ratios with significant differences between countries over the years investigated.

  • Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
    67-75
    Views:
    172

    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.

  • Environmental Factors Aff ecti ng the Competi ti veness of Enterprises – Changes in Taxati on in the last 5 years.
    16-23
    Views:
    38

    A number of factors aff ect the competi ti veness of businesses; fi scal policy is one of them. It has constantly been changing in Hungary recently. However, enterprises would need a more predictable business environment. The aim of this brief study is to point out its importance.

  • AZ INFLUENZA ELLENI VÉDŐOLTÁS HATÁSA EGYES MÁS EGÉSZSÉGÜGYI TÉNYEZŐKRE
    Views:
    146

    Összefoglalás

    A jelenlegi koronavírus világjárvány bebizonyította, hogy mennyire sérülékeny az emberi populáció a fertőző betegségekkel szemben. Az emberiség történetében az egyik legrégebben jelenlévő, számos nagy járványért felelős vírus az influenza. Alapbetegségként is, illetve a hozzá társuló másodlagos fertőzések okán is az egyik legnagyobb fertőzésveszély-forrás, amely hosszú története során több millió ember haláláért felelős. Korábbi kutatásaim során sikerült bizonyítanom a beadott influenza elleni védőoltások és az influenza megbetegedések előfordulása közötti összefüggéseket. Jelen tanulmány célja annak bemutatása, hogy a Magyarországon alkalmazott influenza elleni védőoltások milyen kapcsolatban vannak, illetve milyen hatást gyakorolnak az egészségügy egyéb területeire és ezáltal hogyan hatnak az életminőség alakulására. A felhasznált adatok egzakt statisztikai forrásokból származnak, a felhasználásukkal elvégzett számításokból levont következtetések pedig bizonyítják, hogy az influenza elleni átoltottság mértéke kimutathatóan pozitívan befolyásolja a különböző betegségtípusok előfordulásának gyakoriságát, illetve lefolyásának súlyosságát. Ezen kívül szignifikáns hatással bír a várható élettartam alakulására is.

    Abstract

    The current coronavirus pandemic has demonstrated the vulnerability of the human population to infectious diseases. Influenza is one of the oldest viruses responsible for many major epidemics in human history. It is one of the greatest sources of risk of infection, both as a basic disease and as a result of secondary infections, which has been responsible for the deaths of millions of people throughout its long history. In my previous research, I have been able to demonstrate correlations between administered influenza vaccines and the incidence of influenza. The aim of the present study is to present the relationship between influenza vaccines used in Hungary and their impact on other areas of health care and thus on the development of quality of life. The data used are from exact statistical sources, and the conclusions drawn from the calculations performed using them prove that the degree of influenza vaccination has a demonstrably positive effect on the frequency and severity of different types of disease. It also has a significant effect on life expectancy.

  • Tourism and leisure sport habits
    118-125
    Views:
    165

    According to a survey among college students, there is – however on low level – positive connection between sport tourism consumers’ general health status (Cramer’s 0,089) and satisfaction of their life (Cramer’s 0,114). Aim of this study was to explore additional correlations. The questionnaire (N=360) permitted
    analysis not just of sport tourism but also general tourism habits. We have explored statistic data of general tourism, and inside of this physical activity habits and by additional statistic methods we could get results of further correlations such as leisure sport activities of tourists and effects of tourism sport activities for leisure activities at home.

  • The Labour Market Study of Women Participating in Adult Education in Miskolc
    260-270
    Views:
    123

    In our study we would like to present the effect of adult education on the situation of women in the labour market in the subregion of Miskolc. During our research we developed several hypotheses that we proved by analysing the literature, by statistical data, and a questionnaire on this subject. Women over the age of 18, who are economically active and are living in the subregion of Miskolc were selected for the research. Altogether 200 people completed the questionnaire. We used IBM SPSS Statistics 20 and Microsoft Excel 2007 software to examine the data. The aim of our research was to prove that regarding the inhabitants of the subregion of Miskolc adult education is not effective enough to change the situation of women in the labour market. The results of the questionnaire showed the interest in adult education, but supply does not meet demand, since the state either does not support the education or the unemployed or the job-seeker cannot find a suitable education that would match her qualifications. We would like to recommend solutions for the development of this area, for the decrease of unemployment, for the improvement of the situation of women in the labour market and for increasing the efficiency of adult education.

  • DIGITALIZATION CHARACTERISTICS OF THE CONTROLLING AREA OF COMMERCIAL ENTERPRISES
    49-59
    Views:
    155

    One of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.

  • To test the environmental load of the diesel engine with the use of fossil and alternative fuels
    91-99
    Views:
    86

    The aim of this contribution is to define the effects of a new alternative diesel fuel mixture. Comparative measurements were carried out, by using normal diesel fuel, and alternative mixture. Vegetable oil and normal diesel were used to fabricate the new oil mixture. In this study the measurements and the analysis of the results will be presented. To compare the effect of the two fuel, diagrams were used.

  • IMPACTS OF BULLWHIP-EFFECT IN THE CASE OF SUPPLY CHAIN COORDINATION
    18-23
    Views:
    379

    The paper deals with one of the most important problem of supply chain management – the bullwhip effect. This phenomenon influences the coordination of supply chain. The issue of coordination is the key element in the success of supply chains. The aim of paper is to introduce the causes of the bullwhip effect, to present its impacts on the coordination of supply chains. It makes suggestions to decrease the negative impacts of bullwhip effect.

  • Air and Ground Maintenance of Unmanned Aerial Vehicles
    99-117
    Views:
    105

    Human error will pose a threat to the operati on of Unmanned Aerial Vehicles (UAVs), just as it does in other fi elds of aviati on. If UAVs are to be permitt ed to operate in the Nati onal Airspace System (NAS), it will be necessary to understand the human factors associated with these vehicles. The aim of this arti cle is to give recommendati ons for the safe and effi cient airport operati ons management methods, processes, and examines of the Unmanned Aerial Vehicles gained over the past use of air and ground experience.

  • GAMIFICATION, AS A NEW STRATEGIC TOOL FOR HR
    Views:
    785

    Globalization changed employee preferences, advances in technology, changes that make organizations face new challenges. Existing human resource management systems need to be reviewed or even new ones need to be created. “My hobby is my job, my job is my hobby,” says the saying, but how is it possible to attract a potential workforce and keep it afterward? Gamification is one of the possible answers of HR to this issue. Generation X, Y, and Z employees show significant differences compared to their predecessors, therefore innovative solutions are needed to maintain a long-term, productive, and loyal working relationship and satisfaction. The aim of this study was to explore the history of the development of gamification, the increase in its popularity, and its causes. After describing the methods of gamification, it presents the field of application of gamification based on domestic and international literature. Based on the research results, it can be concluded that well-applied gaming can be an effective solution in the fields of health preservation, education, learning, motivation, business, marketing, and human resource management.

  • Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
    134-139
    Views:
    275

    Corporate assessment features as an independent professional fi eld which in its operai on employs and integrates accouni ng, fi nance and marketing knowledge. THe globalisai on of the economy justifies the adopi on of applied methods, too. Having studied the methodology presented in international trade literature we can conclude that the work extends to several areas and its depends on several external factors. Whether its is possible to defi ne the value of a corporation accurately remains an eternal quesi on. Naturally, the answer is no; we can only give an estimate and aim to get as close to accuracy as possible.
    On the role of accountancy we can declare that Hungarian accouni ng methods are adequate to obtain the necessary fi gures; the data available in the system need only a minimum level of additional calculation.

  • The Role of Fair Trade Products in Hungarian Retail Trade
    136-148
    Views:
    89

    The expression ‘fair trade’ may have many interpretations. In economics it means an ‘untraditional’ form of trade. It means a trade partnership, which is different from the usual interpretation of international trade. The real primary aim of fair trade is to ensure a predictable and sustainable, long-term development under more advantageous conditions for underprivileged producers and to introduce fair trade products into the trading systems of developed, ‘northern’ countries. Trade becomes ‘fair’ when it hinders the destruction and the exploitation of human and natural resources and in this interest it achieves the modificati on of standards and it does not intend to change the structure of traditional international trade. Fair trade refers to a special approach of commercial activity, which gives priority to the needs of producers with the help of a new producer – vendor agreement.

  • DOMESTIC CONSUMER HABITS, TRENDS RELATED TO FISH AND FISHERY PRODUCTS
    Views:
    128

    As a result of globalization, the consumption of fish and fishery products also boomed, thanks to the appearance of imported products. It can already be said that many fish species and processing forms are available to consumers every day. Because of this, consumer habits have changed and the consumption of fish products, which are part of a healthy diet, is becoming increasingly prominent. The aim of the article is to present the consumer habits and attitudes related to fish and fishery products at the global, European Union, and domestic level.

  • Modeling of the absorptive refrigeration systems run by geothermal energy
    84-90
    Views:
    81

    The aim of the article is to demonstrate an engineering solution which may promote the exploitation of the potential of renewable energy resources, and may provide cheap energy production for rural industries.

  • Experience seeking behaviour of generation X and Y in Hungarian health tourism
    47-56
    Views:
    147

    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.

  • The Relationship between the Strategy of Change and Controlling
    46-49
    Views:
    102

    Present papers - as a preliminary study to a subsequent one- describes a research programme, which examines the system of connections of change and controlling embracing several companies. The aim of this paper is to shed light on the role of strategic controlling in the implementation of company strategy, avoiding an unsuccessful strategy, defining reversible processes and points of intervention, and also in providing feedback, while devoting a special attention to the formation of strategy-oriented organisation.