Search
Search Results
-
VALUATION AND APPEARANCE OF HUMAN RESOURCES IN CORPORATE ASSETS
24-31Views:95A significant part of the value of a company is represented by intangible resources, which can be referred to under various names in the scientific literature (e.g. intellectual capital, intangible assets, knowledge capital, etc.). In the scope of the present study, the importance of valuing human resources and possible valuation methods are presented. Human resource accounting is mentioned in a number of academic works, but no unified definition has emerged for describing the term. The human value added model is also discussed, which provides the adjusted value of the company by adding the human assets to the assets side of the balance sheet and the human capital with the related future payment obligations of the employees to the liabilities side. Expert suggestions are also presented, according to which human assets should also be depreciated by means of a certain method or revalued at regular intervals. The provisions of the International Financial Reporting Standards (IFRS) are mentioned, as IFRS also regulate the recognition of future employee expenses and the recognition of internally generated intangible assets and intangible assets acquired in business combinations.
-
The Impact of Green Marketing Strategies on Employees Green Performance: An HRM Perspective
83-92Views:94The 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.
-
Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
14-21Views:85Nowadays, 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.
-
The Role of Fair Trade Products in Hungarian Retail Trade
136-148Views:88The 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.
-
The Implementation of a Crucial Project in Jászladány by the European Union
13-20Views:95Highlighting the importance of the aids given by the European Union we are discussing the question of by which resources a project can be realized and what goals they have to meet. Within it we focus on the implementation of a specific project, the Social Reformation Operational Programme (Code number: TÁMOP – 5.3.6-11/1) complex settlement programme (ensuring a complex human service access) through the example of Jászladány. The aim of the research is to demonstrate with the help of the project how the European Union contributes not only to the economic and social development of the country, but also helps to change the European Union's citizens’ personal life and attitudes.
-
Bio-Resources of the Future – Using Unconveni onal Biotechnology
13-18Views:108Using specifi c bio-techniques of compared medicine contribute to the improvement of animal health, to increase the produci vity of animal products, to the conservai on of various animal species and also advances in human health. Transgenic animal organisms can be used for fundamental research (ideni fying genes, elucidai ng the funci ons of genes, controlled modifi cai on of genes); for pharmacological studies, especially chemicals that can act on tumour cells, to obtain recombinant proteins; bioreactors; food biotechnology etc. Bio-food is an alternai ve source for the future’s generai on and economy. All professionals and specialists in this fi eld must have a prevision, they must take into account the current bio-food possibilii es and sizes depending on the market needs, to
conserve and develop new resources of food. -
Foreign language competencies and the job market: Employers' expectations and the (self-)assessment of language teaching and learning by students of the College of Szolnok
51-60Views:131Two of the most important objectives of the project "Improving foreign language training programmes at the College of Szolnok" are increasing the chances of newly graduated students on the job market through improved language teaching methods and achieving a better fulfilment of human resources needs of the multicultural job market brought about by national and international companies operating in the region. This study contrasts the results of research
carried out among employers with regards to their foreign language expectations for graduates with surveys done among students of the College of Szolnok. In these surveys students evaluated their own foreign language knowledge as well as the standard of language teaching at the college and gave an insight into their experiences as far as language learning and their use of foreign languages are concerned. -
Study of employee performance measurement, evaluation and management practices in tourism and catering companies in Szeklerland(with special reference to Harghita county)
22-32Views:72As a resource, people are one of the most important factors in the modern economy. From a subjective measurement approach, it can form the basis of business performance measurement. In this research, I am looking for answers to the question: what does business practice show, and how consistent is it with theoretical findings? The results of the research show that companies operating in the hospitality sector in Harghita County are consistently aware of the fact that employee performance contributes greatly to company performance. For this very reason, employee guidance, performance monitoring and feedback are considered significantly important. Employee performance is measured and evaluated informally, often on a monthly basis. The standardised, formal form of measurement, on the other hand, is only done annually, from time to time when necessary. However, its frequency increases significantly with the size of the company. Companies are moderately satisfied with the current employee performance measurement and evaluation. They are therefore aware that there is room for improvement. In their opinion, the introduction of a performance management system in the future would make a significant contribution to solving the problems discussed in the research. In doing so, it would also contribute to the improving of the company's business performance at the same time. Our development objective could be to provide guidance in this area for the future.
-
The Typical Features of the Regional Specialization in Poultry-Farming in Hungary Today
34-42Views:129The territorial location issues of livestock in the European Union and also in our country have got into the focus over the past few years. There are different animal structures in the regions of our country and different animal species have become dominant. The location and the development of certain animal types are affected by a number of socio-economic factors (the history of breeding, ownership, labour and capital assets, etc.). In the case of the spatially differentiated species-structure we have to reckon with a variable profitability, human resources, technical standards, different risk factors and market opportunities in the different regions. The topicality of the research theme is enhanced by the fact that nowadays the spatial structure of animal production has become a key issue. That is why more and more research is needed in Hungary, primarily research studying and analysing the structural changes and principals of animal production (poultry production) in order to ensure that each region would have a rational and efficient breed-structure. In addition, it is expected in modern market economies that the various regions should specialize in animal species, for which they have the most favourable breeding conditions. In order to follow the poultry stock changes (spatial and structural) in the last decade, it was important to consider the spatial specialization of different species over time.