Search
Search Results
-
Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
134-139Views:273Corporate 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. -
COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
Views:465Performance 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.
-
The comparison between the environmental performance index of the wood-gas as an alternative fuel and the life cycle assessment rate of the lpg, and gasoline-powered vehicles
35-44Views:1012This paper presents the Life Cycle Assessment of the wood gas powered car. I have compared the results with the data of the gas powered cars. The wood gas powered cars will be presented from their invention up to this day. I will describe in detail the chemical composition of different types of trees, the heating value and the reaction equations of gasification. I have made a cost analysis and I have concluded that if wood gas is used as petrol, the costs can be reduced significantly.
-
Student Competencies and Pedagogical Added Value in Jász-Nagykun- Szolnok County
288-301Views:121Based on the 2014 National Competence Assessment data the study analyses the mathematical and reading competences of students in Jász-Nagykun-Szolnok County in comparison to other counties. In general the students in Jász-Nagykun-Szolnok County achieved lower results than the students in other counties. The proportion of schools with a higher proportion of Roma students is relatively high in the county. However, the competence assessment results are explained by the social status of the students’ families in first place. The pedagogical added-value compares the competence assessment results to the social background of the students. However, the schools of the county lag behind other counties in this aspect as well. In the county the four- and eight yearsecondary schools and vocational high schools show a positive added value, other types of schools achieve lower results than expected.
-
Is there a Way out? Assessment of the Situai on of the Hungarian Poultry Sector?
26-34Views:108The topic of our presentai on is the assessment of the current situai on of the Hungarian poultry sector. According to a forecast issued by the United States Department of Agriculture (USDA), of all types of meat, poultry meat produci on may expand to the greatest extent over the period of 2011 to 2020. The quesi on is whether it is possible for Hungary to take advantage of this favourable situai on. We will outline the history of the poultry sector since the transii on period, the impact of the accession to the European Union and the current situai on and the problems of the sector. We will discuss the sector’s compei i ve disadvantages (drop in exports, growth of imports, technological backwardness, lack of sector strategy, underdeveloped integrai on etc.). We will also include other factors that make the situai on of the sector harder (energy prices, feed prices, tax system, black economy, etc.). Finally, we will examine the possible strategic steps to improve the situai on of the sector.
-
Lessons of the Value Assessment
47-56Views:91IThe students going into vocati onal schools generally present a poor performance in the primary school, they experience much failure, because they have to repeat classes or their study achievements are hardly bett er than 2 (a pass). According to the results of research works, vocati onal school students are exclusively those, who have been forced into this area by the harsh social determining factors. Their value-orientati on/value-selecti on are greatly infl uenced
by their starti ng point (family environment). Most of the children admitt ed to vocati onal schools come with signifi cant social and educati onal disadvantage. Most of the gypsy pupils suff er from such a failure at the very beginning of their school studies that they drop out. The failures are expressed in their defi ciency in studies but the sensiti vity, the lack of ability to tolerate failures are also important in case of the gypsy children. Sti ll, the further educati on is the channel of social mobility. Major questi ons of the assessment: can the underprivileged situati on of these young roma people be eliminated using this unique value training programme applying its various teaching mean; will the secondary citi zen feeling be reduced or eliminated through collecti ve work and learning the instruments and methods to be used for promoti ng personal advancement; will the value-programme solve the existi ng confl icts between the young ones, who treat the school as a strange insti tute and the teachers, who consider the young ones who disapprove of the existence of school if they mutually accept the status of being diff erent; will the special value training programme provide enough knowledge to give chance for the parti cipants to be
competi ti ve on their life. The answer of the four-years assessment is that these young roma ones can be changed. -
The Instrumental Health Condition Assessment of Two Elderly Sessile Oak Stands in the Börzsöny Mountains and the Gödöllő Hills
359-364Views:88Many of the climate change researchers believe that in this century the average temperature is expected to rise apart from the climate becoming more extreme (Solomon et al., 2007). These weather anomalies can significantly influence the living beings, including the range limits of plants. This could seriously effect our indigenous tree species, some prognoses assume that the 82-100 % of the zonal spread of the sessile oak will have fallen outside the optimum climate area in tthe Carpathian Basin by 2050 (Czúcz et al., 2013). Such and similar forecast make the climate tolerance and health condition examinations of the sessile oak stands particularly important, so that we can measure the changes in plant communities. We have examined the health conditions of two elderly - over the age of 100 years - stands with the FAKOPP +D Acoustic Tomograph. One of the stands can be found in the Börzsöny Mountain, s while the other one in the Gödöllő Hills.
-
Assessment of the New Regional Plan in Mongolia with regards to Rural Development and Urbanization Issues based on Arkhangai and Uvurkhangai Provinces
Views:83This study discusses the relationship between the rural development process in Mongolia regards to its rapid urbanization issues.This paper took Arkhangai and Uvurkhangai, two similar provinces, and compared their rural development from 2013 to 2021 to understand the complex relationship between rural development and urbanization issues. A chain-based method, fixed-based method as well as per capita methods were used to get more accurate results from the comparison. The results confirmed that ongoing rural-to-urban migration due to more access of education, workplace, etc. (due to its more attractive factors) slows down the development of such factors in that rural area, putting the whole process in a cycle. As for the two provinces, the infrastructure, education, health level is all similar, but their potential economic growth is specialized in two different sectors. Arkhangai has more agricultural products due to its land and soil resources and Uvurkhangai has more potential for the tourism sector. It can be concluded that the government’s new plan of dividing the country into six regions with specialized enterprises would be a good idea for future rural development projects (previously there were only four regions existing).
-
ASSESSMENT AND IMPACT OF AGRICULTURAL AND RURAL DEVELOPMENT SUBSIDIES IN THE SOUTHERN PLAIN REGION
Views:120The change of The change of regime resulted in significant changes in the life of the Hungarian rural areas; while the rural income of Hungary used to be world-class, after the change of regime it became incredibly low. Accession to the European Union and the European rural policy opened new aspects for rural areas and the people living there. The study presents the sociodemographic and farming characteristics of families receiving EU subsidies in the Southern Great Plain Region 15 years after the EU accession.
-
Access in the Systematic Approach of Customer Service
21-29Views:74The term 'customer service" can illustrate the basic activity: customer service = service for the customer. The most important features in one of the definitions of customer service are to satisfy the customers, market orientation, complexity, long term participation in the market and the double meaning (both activity and organization). To manage the relations and characteristic features of customer service into a system assist the effective operation and control of customer service : the customer service is a particular system (system part) to integrate and permanently coordinate the technological work to satisfy the customers. The dynamical interaction of the customer service and marketing is illustreted by the marketing - customer model (MV); which is suitable for the assessment of the effect of the customer service on the elements of the model.
-
Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
61-66Views:212In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.
-
Branding Hungary as a Health Tourism Destination: Asynchrony Problems
68-72Views:124Branding a country as an attractive tourism destination is an extremely complex and long-term endeavour. There are several brand assessment systems using diverse methodology for creating brand indices for countries. In the Bloomberg brand indexing system Hungary is ranked 20th in Europe and by Future Brand 23rd in 2014. These placements are indicators of a relatively poor performance of Hungary as a nation brand and warrant an integrated image building effort
independent from the changing political power structure. There are certain basic principles to adhere to in branding a tourism destination be it settlement, regional or country level. One of the keys to succesful branding is synchronising marketing efforts on different levels. Asynchronous communication and strategies lead to confusion in image perception, hence the weakening of the brand. The present paper aims to examine some of the asynchronies in the branding of Hungary as a health tourism destination. -
Tourism Competencies Development – Contradictious Perceptions of Stakeholders
126-141Views:98Tourism 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. -
The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
51-59Views:117The 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.
-
Sustainable Development and Corporate Responsibility in Hungary
247-253Views:113The 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.
-
ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
8-12Views:155Territorial determination of the tourism development areas is crucial for professionals responsible for destination management. The direct motives are (1) the available financial development funds, (2) the expansion of tourism supra- and infrastructure, (3) the evolvement of destination image, however induced factors can be (1) the involvement of ancillary services or (2) using single communication. Main concern of the tourism supply is to provide sufficient information to the potential travellers, although the question arises how demand is able to follow the iterative changing in determinations. The fact that a narrower area is periodically associated with a different tourism development area and thus has different communication generates a degree of uncertainty in the tourists’ travel decision. Current article introduces a section of a research project for the assessment of the awareness of current tourism development areas by tourists. After the clarification of concepts paper details the results of pilot testing which makes foundation for a large-sample market research. Findings are instructive not just in terms of measurement correction, but for further considerations.