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Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
61-66Views:209In 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.
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DOES THE NOTES TO THE FINANCIAL STATEMENT HELP IN MAKING DECISIONS?
Views:209Available 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 CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:395It 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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SWOT analysis on management information system of University of Debrecen
55-60Views:268In 2009, an SAP-based management information system (MIS) has been implemented at University of Debrecen (UD). After the introduction of the system, in 2014, MIS Centre – the organisation responsible for operation – has been established. The MIS of UD operates functionally, however, it has wider range of uses and the opportunities offered by the system have not yet been fully exploited. In our paper, SWOT analysis was used to present the currently unused functions of MIS and based on the results, we propose suggestion for development.
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Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
Views:554The aim of my publication is to introduce the foundation and development of controller’s role in respect to the recent changes in the last 10 years due to implementation of Industry 4.0. This is connected to the exponential development of information technology, what made possible to store, proceed and analyze much more data (Big Data) than ever before. The new business information (BI) systems help reporting and analysis processes with interactive dashboard-based reports. New possibilities opened also in forecasting, due to more available data and higher computer capacities, where forecasting algorithms can be run rapidly and so more frequently, and more accurate forecasts can be prepared. The changes of course influence the requested professional skills and the role of the controllers in the companies, what I demonstrate in more details in my paper. At the end of my publication, I introduce the results of my empirical questioner based research about requested IT knowledge of controllers and their connection with automatization of company’s controlling processes.
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Semantic role labeling in natural texts
164-171Views:74The 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. -
The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
51-59Views:111The 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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The Applicability of Controlling at the SMEs in the Construction Industry
351-358Views:96This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a technical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.
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International interactions in the light of linguistic affinity
Views:151Although international trade economists often highlight the improtance of common currency, FDI flows or other factors in bilateral trade relations, quite few papers focus on the role of languages or linguistic similarities in this respect. The uniqeness and difficulty of this topic lie in its complexity. Analyses generally lean solely on official languages losing useful peaces of information hidden in the fact that a great number of people use other languages in their everyday life. In the absence of common mother tongue bilateral economic interactions can be intensified by foreign languages acquired by a great share of people in both countries. We emphasize that english seems to be the only universal mediator among trading countries in the world. A further aim of this paper using the results of Eurobarometer surveys is to point to the role of linguistic affinity in international economic interactions based on the case of Estonia, Finland and Hungary.
Journal of Economic Literature (JEL) codes: F10; Z10
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The Past, Present and Future Research Results and Opportunities in the Sand Ridge in the Danube-Tisza Interfluve
12-20Views:79In this paper we wish to give some information about the research results and practical experience, the current and future opportunities of the sand rige of the Danube-Tisza Interfluve without aiming at completeness. In our researchgoing on for several decades we have achieved a lot of results and we were the first to write down several of them. In this paper we want to provide a brief overview of the main directions of our research accomplishments and foremost we would like to draw attention on our main study results.
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The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
113-127Views:234In this analysis I examined the energy drink consumption patt erns of the residents of Budapest in their twenties. My goals were to get information about consumption patterns, to find out the main factors influencing choice, to learn about their knowledge about energy drinks and to determine the connections between the regularly consumed energy drink brand and its recognition by consumers with the help of a sensory test. My primary research was carried out with the help of qualitative (personal interviews) and quantitative (blind tests, questionnaire) research methods. The research findings show that the examined consumers drink energy drinks most often while awakening and partying. They drink them against tiredness and to improve concentration. Most consumers think that energy drinks are harmful; however they like and drink them.
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SOME SPECIFICITIES OF THE CURRENT ASSETS OF HUNGARIAN DISTRICT HEATING SUPPLIERS BASED ON THE ANNUAL REPORTS OF 2009-2017
34-41Views:129The present study focuses on the asset-structure of the Hungarian district heating suppliers with a special interest in their current ratio and the structure of their current assets. The research is aimed toward the examination of the current ratio and the structure of the assets serving short-term obligations and toward finding the characteristics of these companies in terms of their liquidity. The study also aims to find specificities characterizing the sector of district heating supply that can later be used for other research purposes. In terms of its methodology, it is based on report analyses with the reports of 72 Hungarian companies as sample population. Data retrieved from the reports is complemented with certain technical and economic information and analyzed in the time frame of nine years (2009-2017).
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Verbal Event Detection in Hungarian Texts
101-106Views:87The task of event deteci on is to ideni fy meni ons of events in texts. For the purposes of this task, an event meni on is any expression denoi ng an event or state that can be assigned to a pari cular point, or interval, in i me. In texts most event meni ons correspond to verbs, and most verbs introduce events. However this is not always the case. Events can be introduced by noun phrases, and some verbs fail to introduce events. Events somei mes are expressed with muli word expressions. Muli word expressions (MWEs) are lexical units that consist of more than one orthographical word, i.e. a lexical unit that contains spaces. The task is the deteci on of events in texts. In this ari cle we paid at eni on with verbs and infi nii ves. We wrote Java program for this task. We introduce in this ari cle the principles and results of this applicai on.
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Investigation of consumer behavior in social media in the handball
55-65Views:25Social media exploded onto the scene roughly two decades ago, revolutionising the way we think about marketing communication and the way we think about information delivery. It has opened doors that were unprecedented. It can also be profitable for sports companies if they can deliver effective marketing communications to their existing and potential customers. To be effective in this environment, it is important to analyse consumer behaviour to identify the real needs of users and to meet those needs. We used an online questionnaire to assess the consumer needs of our respondents and the social media market from a marketing perspective. We conducted a handball specific research, excluding individuals who do not follow handball at any level from the study sample. We also looked at age differences, and device usage. Given our results, it can be stated that thorough market research is important for effective marketing communication by a handball club on different social media platforms.
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Solution of Abstract Beauty Mathematical Theorems to the Foundation of Computer Science
124-131Views:82The theoretical computer science went through enormous development in the past decades. His results due to the widespread use of computers infl uence our daily work without the use of it we cannot imagine our life already today. But perhaps few people think that talented Hungarian mathemati cal generation worked in 20 and 30 years of 20. Century without whose acti vity these applications could not have come into exist. In our paper we present the results of Pál Erdős and along with a new generati on of mathemati cal chapter openers, which developed common theory through research and which become since the basis of computer science and informati on theory.
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Differential supply management by age in hotel tourism products
27-33Views:145In the development of hotel product strategies, the proportion of diversification and differentiation is a major decision that the hotel offers a wider range of services, which will help to find most suitable for guests, or narrows down its targeted segments and provides them with specific supply elements. One segmentation aspect could be the age of guests. The most prominent and identifiable age group in the supply is the senior, which has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acquire the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests
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WARRANTY IN THE MIND OF CONSUMERS
39-48Views:105Warranty is the essential tool in consumer protection. We can presume that consumers know the most important rules of warranty regulation because everyone is affected by it. I think if the consumer has no accurate information on the warranty in this case, consumer awareness can be questioned. According to my research (sample size is 2182 persons) the respondents are convinced that an obligatory guarantee shall be due on a HUF 4,999 technical product (hairdryer). Only 19.7% of the respondents knew this was not really the case. It is striking that only 56.3% of the respondents were able to say that the mandatory legal guarantee period for a technical product (television) was 12 months. All kinds of figures appeared in the responses relating to the warranty period (6, 18, 36, 60 months). We can state that the knowledge of consumer rights is very poor in Hungary.
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Analysing of the health awareness of soft drinks among young adults using an eye camera test
Views:196The megatrend of striving for healthy nutrition is a constant and indisputable reality. In our pilot research, we investigated an essential but often overlooked area of nutrition for consumers, focusing on the well-known players in the hydration field: soft drinks. Our study involved a group of 30 high school graduates aged 18-19, who represent a real purchasing power in the food market, and therefore the understanding of the mechanisms behind their purchasing decisions is a key issue. Our primary research was structured along two main pillars, the first was to understand the internal unconscious influences, which we investigated using a fixed eye camera. The second pillar consisted of a questionnaire survey, in which we asked participants about their background, their individual preferences and questions about what they saw during the eye-camera study. Monitoring gaze tracking enabled us to examine what participants were focusing on when they looked at the front or information side of a beverage package. Our research also included an eye-camera analysis of promotional posts on social media platforms. We compared the data collected using the eye camera with the subjective health awareness of the participants and created groups. For each group, aggregated heat maps were created, which provide a visual representation of the distribution of gaze in each image.
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Multi-text materials for the LSP classroom
125-130Views:82This paper introduces an idea for expanding student exposure to reading longer texts on ESP topics. It consists of sets of ESP materials (primarily for engineering) centering around a single topic, containing several authentic texts (and even videos) intended for different audiences (e.g. general, informed about science, academic). Since texts deal with the same topic (for instance, announcing a new material or technological advance) many words are repeated, but information is presented or highighted differently, and comparing texts can help learners become aware of various language and text features. Because learners do not have to comprehend a new topic in each text they read, they can work with longer texts. In addition, reading abstracts or extracts of
original journal articles can serve as a useful introduction to the academic level. Tips are given to help teachers assemble sets of multiple
texts around topics matching the needs of their students. -
The Features of the Development of Rural Tourism in Russia
88-91Views:107Rural 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. -
AWARENESS OF THE ADVANTAGES OF VOL-UNTARY MUTUAL FUNDS ACCOUNT
13-20Views:111Building upon the results of my dissertation, in the course of my research I studied that how households know and take advantages of tax benefits of Voluntary Mutual Funds. It is im-portant to find out the reasons why it is losing its relevance and why the households are not making better use of the related government grants. In my present article I discuss the ac-quaintance of Voluntary Mutual Funds Account, with its advantages and disadvantages. Also the functions of households in the Budget, or in other words, what unexploited opportu-nities are there, that are worth utilizing in every household with the appropriate financial knowledge. I examine the answer to the question to how the households could be influenced, or influenced better to take advantage of several government grants, or to do that more effi-ciently. In the interest of this it is necessary to develop people’s financial culture on the ap-propriate level. Government regulations are not enough. It cannot reach its aim properly, if there are problems with the flow of information in the course of coding or decoding, prevent-ing the appropriate communication.
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Examination of the Travelling Habbits of Students Majoring in Sports and the Examination of their Satisfaction with the Elements of the Ski Camps at Eszterházy Károly College: a sportszakos hallgatók utazási szokásainak, és a sítáborozás kínálati elemeivel való elégedettségének vizsgálata
89-95Views:172In our paper we would like to give some information in connection with winter tourism and ski camps at Eszterházy Károly College. In our research we wanted to give answers to the following questions: We wanted to find out the students' travelling habits. We wanted to know which activities are the most typical during the students's trips. We would like to get to know if their trips are induvidual or are organised by a travel agency or any other organisation. We examined the number of student trips per academic years. We analysed the students's satisfaction with the different kinds of elements of ski campus. We analysed the data (frequency, percentage, average, mean, despersion figure, Pearson Chi Square, correlation, histograms with normal curve) with SPSS software.
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The Development of Business in Various Regions with the Use of Marketing Tools
63-70Views:102In 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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DIFFERENTIAL SUPPLY MANAGEMENT IN TOURISM - HOTEL PRODUCTS FOR SENIORS
44-51Views:120Differential hotel product strategies include segment-specific programs. The senior age group has always been important for hotels. They have the off-season demand, predictable and well-known needs, their satisfaction is easily accessible. The research is looking for the answer to the question of whether the hotels have the opportunity of acquire the senior segment and what are the special features of the products recommended for them. Parts related to the topic of tourism marketing literature have been reduced to the accommodation services in the secondary information processing section of this paper. This is followed by the identification of the segment's booking and residence habits. Primary analysis of supply will be by observation of collecting and comparing the hotels' offerings to senior guests.
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The key to rural development, startup - a new and innovative environmental solutions business search engine
135-142Views:112In the 21st century is a difficult task that just completed a tertiary education institution whether it can be college or university. The theoretical part of the school to learn their profession, but it is possible that the future work over the years to acquire the practice. Environmental and agricultural development specialists’ undoubtedly great expertise, which is great emphasis on research, and the resulting innovation that is present several areas. With the new technologies work more effective, energy efficient and become more conscious. By a recent graduate professionals startup business can achieve even greater success, not only in his country but also abroad supports not only the Hungarian economy by this, but also enhances the reputation of the country. Institution of higher education in the region Szolnok completed by 100 persons completed a quantitative research, which is very interesting information can be obtained.