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Environmental Factors Aff ecti ng the Competi ti veness of Enterprises – Changes in Taxati on in the last 5 years.
16-23Views:38A 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.
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EXAMINATION OF THE FACTORS AFFECTING THE TAX BURDEN ON ECONOMIC COMPANIES
1-7Views:272Taxing a wide range of businesses is a signify major challenge in nowadays economic, social life. The topicality of the study is indicated by the fact that the Hungarian tax system has been transformed in recent years. We analyze by respect to tax benefits the extent of the tax burden at companies in the course of the research. The enterprise sector data are examined from three sides whereby we search for statistically verifiable relationships between the pre-tax profit, the tax benefits used and the tax payable. We investigate what regional and settlement differences can be located in the tax burden of businesses. Tax revenue appears to be highly concentrated by territorial distribution. The question arises to what extent the development of the region influences the proportion of the tax benefits used. In our results, there is a significant difference experienced in the corporate tax burden on enterprises of settlement.
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Examining the effectiveness of online marketing tools among anglers
68-82Views:67The use of online marketing tools has now become essential for businesses operating in the commercial sector. In order for businesses to increase their sales volume and brand value of their company, they need a continuous online presence while keeping up with current trends. High-quality, unique content captures the attention of consumers, who later become regular followers of the business not only online, but their personal presence can also be strengthened in physical stores. Using questionnaire research, I assessed the effectiveness of online marketing tools among anglers.
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EXPLORING THE VIABILITY OF SERVICE ROBOTS IN PERFORMING HUMAN AESTHETIC LABOUR IN THE HOSPITALITY INDUSTRY
60-68Views:115This 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.
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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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The Eff ects of Crisis on Transport
38-49Views:47The global economic crisis, which started in 2008, has negati vely aff ected all sectors of the economy. Many businesses have gone bankrupt, including old, leading and successful companies but others have remained successful and have acquired a larger market share. Despite this many business owners have tried to enter the market with more or less success. This trend can also be observed in the fi eld of logisti cs and transportati on.
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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:414It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?
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Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
14-21Views:86Nowadays, 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.
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Financial Planning in Diff erent Household Life Cycles
5-15Views:41Households are characterised by diff erent life cycles with diff erent income structures and expenses. They have to be considered and planned in ti me, so that their fi nancial background can be ensured. Regarding effi ciency households are able to make their opti mal choices from diff erent alternati ves on the basis of their own system of objecti ves. In many cases households are unable to make these eff ecti ve decisions, which is usually due to the low level of their fi nancial culture. There are certain points in people’s lives when it is useful to have a large amount of savings. One of these points is the old age when people cannot earn a suffi cient amount of money. The other one takes place when someone starts his or her career or a family and when they make a living so as to be able to support themselves. One alternati ve of household life cycles is to set up their own business and operate it. Even during the operati on of interprises we can diff erenti ate several life cycles. Households taking up enterprises are usually able to plan the necessary fi nancial background to launch their businesses and to prepare business plans for a profi table operati on as well as adjust them to changes, which is not an easy task. In our research we write about savings and we describe their roles in given life cycles. This writi ng includes some important elements of our research.
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Financing SMEs – Prospects in Hungary
74-90Views:745After joining the EU, micro-, small- and medium-sized enterprises came to the focus of attention in Hungary for their grandiose role in both employment and producing added value. Due to their flexibility, creativity and adaptability SMEs find new market opportunities easier. Also, SMEs can find their way and seize appearing opportunities more quickly under rapidly changing, insecure and high-risk circumstances.When analysing the sector, besides the investigation of the external environment, it is also important to focus on internal factors. The success of businesses is not only influenced by their access to financial resources, but also by their internal organisational structure and the standard of their organisational culture. In the present phase of world economy, when
transports are delayed, credits are harder to obtain and companies downsize, leaders have to make careful and considerate management and operational decisions. Thus financial decisions have considerable short and long-term effects on the success of business operation.This research paper aims at a comprehensive study of the present situation of the Hungarian SME sector, some of its financing opportunities, as well as factors that hinder its development. Another purpose of the present writing is to lay the theoretical foundations for a primary questionnaire research exploring the financing characteristics of SMEs in Hungary. -
The Development of Logistics Service Centres through the Use of Results in Network researches
35-39Views:91Logistics centres of a huge capacity and ability to create added value have emerged in recent decades. These centres have become network nodes among the co-operating organizations which accomplish the management of supply chains by connecting different modalities and networks with their infrastructure and informatics. The effective operation of logistics centres present in business networks are usually managed by logistics supplier businesses (3PL/4PL). Defining the supply net as a complex network, logistics centres may be called hubs, the routes and relationships connecting the centres – by borrowing the term used in network theory – may be called edges. Taking into consideration the results of Barabási’s network research we are searching for correlations between his proven principles and the growth possibilities of the centres (hubs) operated by logistics service providers.
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COVID-19 AND CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM NIGERIAN MICRO, SMALL AND MEDIUM ENTERPRISE (MSMEs)
Views:104The devastating impact of COVID-19 extends beyond health concerns; the coronavirus outbreak has rapidly transformed into an environmental, social and economic emergency. The global pandemic has prompted businesses to adopt innovative business models and re-strategize corporate social responsibility (CSR) in order to cope with the global challenges triggered by COVID-19. Micro, small, and medium-sized enterprises (MSMEs) are hit the hardest as they lack adequate resources to strive in these difficult times. This paper is a review article that uses secondary data to analysis COVID-19 pandemic and the CSR of MSMEs' in Nigeria. The study concludes that COVID-19 has a significant effect on MSMEs' CSR. Therefore, the study recommends that CSR projects should be compatible with government policies and plans to have a wider and even more sustainable effect. CSR engagement would be more fruitful if MSMEs embrace collective corporate social responsibility.
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The relation between fish consumption and catering
246-249Views:91Fish 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.
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The Features of the Development of Rural Tourism in Russia
88-91Views:116Rural tourism in Russia is determined by established traditions, the peculiarities of the agricultural sector and share of rural population in total population.
The National Association of rural tourism organizations has been created in Russia. Rural tourism clusters have also been created as a basis for developing infrastructure. The government supports the projects of small and medium-sized businesses with subsidies and preferential loans with the creation of a tourism cluster. However, the problem of information security, the standardization of the service and the evaluation of service quality in rural tourism, transport accessibility, training of qualified personnel have not been solved yet. -
DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?
Views:216Available information influences decisions; improperly selected, incomplete, distorted information might provide a misleading picture and lead to bad decisions. Businesses can obtain decision support information about their external market actors primarily through data obtained from their annual statement. Consequently, the notes to the financial statement, which is intended to ensure the sound and real financial and profitability position of the enterprise, is one of the main sources of information. The research goal was to assess the extent to which business managers and economic professionals are supported by information from the notes of their partner companies.
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The economic impact of intellectual property in Europe and Hungary
83-89Views:110As the aim of the article, to show in the framework of theoretical research, to assess the situation of Hungarian intellectual property in the life of businesses. In our paper, we try to analyze and present this area approaching it from an economic side, which seems to be a mere legal phenomenon for an outside observer.
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The Development of Business in Various Regions with the Use of Marketing Tools
63-70Views:103In present day Slovakia, a huge emphasis is put on the development of business in individual regions, by which employment and economic expansion is guaranteed. One of the methods how businessmen from stagnant regions can improve their economics is marketing and the appropriate use of marketing tools. In the given paper we present possibilities for development and improvement businesses in less developed regions by the means of marketing activities. The research was realised in chosen enterprises from the field of gastronomy and it concentrated on the use of marketing tools. In the end we propose the results of the research, suggestions and references out of which we consider the effective use of marketing tools to be the most important, especially marketing communication and also information-communication technologies that should be used more by managers.
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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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Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
67-75Views:172Meat 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.