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Application of mathematical and statistical paradoxes in tourism
230-239Views:109The paradox is a well-founded statement / method, derived from a specific area of science and the application possibilities worth to try a different area of the farm in their respective fields. The world of chances and its mathematics is abound of paradoxes. Mathematics and statistics are separate disciplines and related sciences of many areas at the same time. Application of advanced education and research is essential. The study presents analyzing evaluation options in
the field of tourism based on two paradoxes (regression and maximum-likelihood) factor analysis and multidimensional scaling analysis. -
The Regional Features of Tourism in Russia: the Formation of Clusters
79-87Views:104In the present study we draw attention to the urgency of the problem related to the formation of tourism clusters. Then we describe the current state and the specific features of the object of study. We expand upon the scientific basis of the proposed research methodology. Finally we offer recommendations on the practical application of the expected results. The organizational model of the regional tourist cluster based on a two-element core, in the case of its practical
application will improve the efficiency of the formation and development of clusters in a variety of service industries, and adapt them to the high variability of the environment. The improvement of scientific and methodological tools, the connection of economic and administrative resources provide a solid foundation for the development of the tourism sector, increase the investment activity of economic entities and increase the investment attractiveness of the economy at the regional level of government. -
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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Application of bioeffector soil inoculation method development in a pot experinment with tomato
183-189Views:98Fertilizers, pesticides, soil disinfectants and other agrochemicals enormously have increased the agricultural productivity recently. Beside the well-accepted positive yield-effects, however, the structural soil-degradation, acidification, decrease of soil life and soil health is also known. Alternative technologies are urgently needed to develop for the sustainable agri-, horti-, viti- and silvicultural productions. The beneficial microorganisms, used as biofertilizers, biopesticides and/or soil-vitality products can reduce those disorders; therefore their use is increasing simultaneously. Bioeffector (BE) products, containing vital strains of the beneficial microorganisms might improve the qualitative and quantitative properties of the plants. The effects of BE1 - Trichoderma harzianum T-22; BE2 - Pseudomonas sp.; BE3 - Bacillus amyloliquefaciens Rhizovital 42 F1 were tested in large-pot experiment of using tomato (var. Mobil) in 4 replicates. The BE-s were applied according to the instructions of the producers, in 1 step with the sewing. Before the emergence of the tomato seedlings the BE products was enhancing primarily the growth of the weeds, which is known to develop much faster, than the host. Among the tested bioeffectors, the BE 3, known to enhance P-uptake proved to be the most efficient, both as single and as combined inoculums. Result was comparable with the fertilizer (triple-superphosphate) addition. Study has shown, that the application of BE products might be accompanied more seriously with the used agricultural technology and the physiological properties of the living biofertilizer strains. A second inoculation after the seed emergence and/or the plantation could be highly suggested mainly with BE 3, which might mobilize the hardly available phosphorous in the soil.
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Skills related to EU Projects
113-119Views:107Our country with its accesion to the European Union in 2004 became eligble to use EU funds for its national developments. More than 7,8 billion Ft had already arrived in Hungary during 2007- 2013. The allocation and the use of EU funds represent a unique and never returning oppurtunity but also a great responsability for Hungary. While infrastructural projects (e.g roads, urban rehabilitation, fulfillment of derogation obligations) has dominated the 2004-2006 and 2007-2013 periods, the Széchenyi 2020 National Development Programme focuses mainly on economical development, 60% of the 8 200 billion Ft allocated EU funds will serve the cause of reviving and boosting the economic growth. Besides this, environmental protection, employement, innovation and the knowledge economy will represent also main focuses for the use of EU funds in Hungary. Where ever we look we see the the multitude of results of EU funded infrastructural, human, and research projects. In the 2014-2020 period even young professionals graduating from Szolnok College will be able to become potencial applicants for EU funds. During the course „Projects, from application to materialization” iniciated within the Bethlen István Specialized College
students were able to get acquainted with the basics of project writing, project terminology and project management. -
The examination of the representation of the landscape in the domestic rural development documents
159-168Views:74The author of this article carries out researches on that, how a planning approach from the landscape perspective could support the rural development planning. As a part of the research process the author reviewed the rural development plans on national level from 1999 and on the local level in four pilot areas in the last planning period. As an outcome of this review it was found that the landscape is one of the main categories and an often used concept of the rural development planning both on national and on local level in Hungary. However, as the documents reflected, the interpretations of the concept „landscape” are very different, so it needs to be clarified and unified. Nature, society and culture, as well as economy manifest themselves in the landscape. The documents in question deal with landscape mostly as it were only a visual, natural phenomenon. Therefore, following the horizontal principle of sustainability, it seems to be a good approach to develop a planning system, which is able to treat landscape as a whole (nature, society, culture including economy). However, the landscape diversity points out the constraints of application of a general planning method in rural development. The other main outcome of the review is that there is a conflict between the complex national objectives and the mosaic-like projects carried out on the local level. A solution can be an organic application of the national objectives on the local level considering the concrete landscape with its specific attributes where the planned projects were parts of a complex local development plan in a synergic and successive way.
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Sustainable Development and Corporate Responsibility in Hungary
247-253Views:114The concept of corporate responsibilty has been around for many decades, yet its application and supplantation into practical usage has not been highly successful in Hungary. This study is an assessment of recent developments and the current performance of companies.
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APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:131The 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. -
GAMIFICATION, AS A NEW STRATEGIC TOOL FOR HR
Views:785Globalization 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.
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The development of an agricultural trade portal and the marketing of the Social Media
122-126Views:91In conclusion, it can be said that with the rise of the Internet/Mobile Internet and the advent of smart devices, it is only possible to keep pace by being visible online. In my opinion, with the use of Social Media a sustainable sales growth can be achieved at minimum cost both short and long term. With the help of Google Analytics, we are always up to date with the success of the company's marketing campaign. Finally, I want to develop a mobile version, Facebook application or renew the web store.
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The Air Transport Capability of the Hungarian Defence Forces up to Now, Future Development Opportunities
216-227Views:75The accession to the NATO presented new challenges to the Hungarian Defence Forces. In order to meet the requirements of the federal obligations, besides the protection of the state we must take a role also in conflict areas even thousands of miles away from Hungary. One of the basic conditions to achieve this, is that the forces offered need to arrive at the right area of application at the right time in a cost-effective way. The purpose of this article is to present an overview on how the Hungarian Defence Forces are able to meet these requirements. An important matter is whether the air transport capacity should be provided by our own capabilities or by other (civil or military) sources. In order to answer this question I am going to analyse the processes which have influenced the development of air transport capacity over the last 10-15 years.
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Controlling Methods for SMEs’ Risk Reduction
23-30Views:135A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the introduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.
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Local geopolitics, and spatial development
Views:133Local geopolitics is in fact the application of geopolitical tools in the definition of local conflicts. This topic is a brand new branch of the French geopolitical research areas. In France since the 1980’s, the reforms related to the division of scope of competence between the state and territorial governments have had an increasing effect on the relationship of local communities and of those communities with the state. One of the key characteristics of this relationship is the effort to harmonize the needs of local communities and of spatial development. Researching the geopolitics of spatial development is an important issue of local geopolitics in France today. The matter of mid-level spatial development is widely challenging for French professionals therefore it is worth having a look at it – especially as this level of development has gone through major changes recently in Hungary
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Aids of the civil society organizations
13-18Views:90During our research we examined the position of civil society organizations. We collected various forms of civil union aids and we gathered the concepts and crules of fundraising. We were curious about what are the main sources of revenue, especially for the civil society organizations, that are located in Jasz-Nagykun-Szolnok county; which are the most common fundraising strategies; how permanent donation is typical these days; and the proportion of the 1 percent offered from the personal income tax in the income sources. The Hungarian experience shows that the smaller organizations can rarely apply for support. Even if they can apply for a grant, the implementation or transact meet with difficulties. This is why we think, that the government is able to change that with a reform of the granting system, giving help for the non-governmental organisations in need.
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Application of decision-tree on wellness tourism visitors~ health behaviour changes
35-40Views:140In the case of social science research, the link between observation and theory can cause difficulties for researchers. Direct observation and measurement are rarely possible. Because the processes are constantly changing, it is possible to observe the phenomena once. Some of the models of mathematical, statistical methods are made in uncertain circumstances, which take into account the more important factors, but also the probable variables can be expressed. The technique used to make such a model is the decision tree method, which is a graphical model used in decision making, in which several choices are available and their outputs are uncertain. The study illustrates the use of this model, focusing on the health behavior of individuals involved in health tourism travel.
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EXPLORING NON-VALUE-CREATING PROCESSES USING THE VSM METHOD THROUGH A CASE STUDY OF A SMALL ENTERPRISE’S MANUFACTURING SYSTEM.
Views:84One 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.
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Controlling characteristics of SMEs in the Észak-alföldi Region
259-263Views:122Since the regime change in Hungary, the main federal task has been to strengthen the small and medium-sized ventures. The size of the category plays an important role in the employment as well as in the GDP production. Those areas that make businesses strong and reduce the risk of their activities are in the center of attention in this hardly predictable economic era. One of those areas is the views and methods of controlling which is still hardly adoptable to most of the CEOs in businesses. The introduction and the use of these operations give concrete results within a relatively short period of time, making the decision makers’ job easier at the companies. The study includes the examined SMEs, the design of business characteristics, the valuation of suppliers and customers, the production and the prime costs of the service. The vision of SMEs that characterizes the application of the tools and methods of controlling are also included.
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Rotary-Wing Unmanned Aerial Vehicles
88-98Views:125The weight of these flying devices ranges from some dekagrams to ten tons. They can be used even in cases when the mission is too dangerous to risk the life of human beings, so the main field of their application is the military aviation (reconnaissance, observati on, and even armed att ack). The practical solutions of their airframe structure are more colourful than that of the traditional manned aircraft airframe structures. It is understandable considering that even extraordinary soluti ons can be tried with relati vely small financial risk. The airframes of Unmanned Aerial Vehicles are smaller and their designers are not so keen for conventional solutions. By their airframe structure, three diff erent categories can be separated: fi xed wing, rotary wing and hybrid. By the takeoff and landing solutions, also there are three categories: Horizontal Take Off and Landing – HTOL), Vertical Take Off and Landing – VTOL) and their combination. The objective of this paper is to introduce the performance of VTOL types and to present their possible applicability as well as their limitations.
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Semantic role labeling in natural texts
164-171Views:84The event extraction and semantic role labeling are important areas in information extraction from natural language texts. Semantic role labeling, sometimes also called shallow semantic parsing, is a task in natural language processing consisting of the detection of the semantic arguments associated with the predicate or verb of a sentence and their classification into their specific roles. We created a program for this task in Java language, in which we applied data
mining and artificial intelligence algorithms. We introduce in this article the principles and results of this application. -
Investigating the judgement and using of creative accounting
23-33Views:86We 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.
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The effect of the sporulated bacillus to the increase of the tomato and its yield
169-174Views:81Tomato contains high concentrations of lycopene and vitamin C that is important elements of healthy foods. In intensive production, many biotic and abiotic stress-factors are affecting the tomato, and they might be harmful also to the environment. Due to these pollution problems people are highly interested nowadays in the limited use of the agro-chemicals. Among the beneficial microbes, bioeffector (BE) microorganisms are used frequently in sustainable crop production. Bacillus strains can mobilize the hardly available phosphates in the soils, and therefore they can reduce the harmful effects of abiotic environmental stress factors. A bioeffector, containing Bacillus amyloliquefaciens FZB42 strain was used with tomato test plant (Solanum lycopersicon Mill. ’Mobil’) in pot and in field experiments. The length and weight of shoots and the weight and number of tomato fruits were tested in a biweekly periods. The treatment had positive effect on the length of shoots, the size and biomass of fruits both in the field and in the pots. Less beneficial impact was realized, however at the diverse ecological field conditions than at the controlled light chamber. Application of the Bacillus bieffectors can be helpful for the organic production of the tomato.
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The Characteristics of Airport Security Devices in Connection with Terrorist Attacks
341-350Views:114Terror organizations threat those huge places and buildings which are used by a big mass of people. Public transportation hubs such as airports are most preferred places of terrorist attacks. If we prepare a small explosive device, we can cause a huge harm in the aircraft killing a lot of people. Security regulations have been improved to create new methods to prevent terrorist attacks. The main targets are at the airport the airplanes on the runway and already in the air, the arrival and departure halls, and the air traffic control and radar systems. To protect human life and airplanes in the airport security they check the passengers, their handluggage, their registered baggage and the cargo. I would like to show you how we can avoid the terrorist attacks and this present article gives an overview of the application of such equipment, their types and the working principles of the devices of airport security systems.
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The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
51-59Views:121The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system the fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.
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ACCRUAL BASIS OF ACCOUNTING IN THE HUNGARIAN ACCOUNTING LAW COMPARED TO USGAAP AND IFRS
Views:151The aim of the article is to illustrate the impact of the application of the accrual basis of accounting and matching principle in the financial statements of entities regardless of the accounting system used. The accounting for accruals in different accounting regulations is briefly presented in the paper; in accordance with the Hungarian Accounting Act, US GAAP, and International Financial Reporting Standards (IFRS).