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The possibilities of companies how to reduce their emmisions
61-68Views:121The sustainability and its key element, the environmental awareness has been known for decades, however in general can be said that in the decision making the short term economic profit is still more dominant both on the individual and company levels. In last few years the rapid growth of CO2 emission is now not just risking the human life but the flora and fauna is in heavy danger. The concerns pay more attention on their short-term profits instead of the environmental protection. First of all with the change of the leadership attitude can reach the environmentally conscious organization that can support the reduction of the emissions, so the improvement of the atmospherical CO2 concentration. In my study I’m going to present what possibilities do the companies have to reduce their emissions and how these improvements could be harmonized with the profit interests (with the reduce of electricity-, water-, and gas consumption).
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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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Online facilities for German language learning
101-112Views:98Our fast-moving, globalised society is trying to use the achievements of scientific and technological developments in all fields of life in order to make people’s lives easier and provide them with more flexibility. This is why e-learning has also entered the teaching-learning process, foreign language teaching included. By using this method, students can manage their own time or even save money (no travelling costs, fixed times). The teacher’s presence is not absolutely
necessary as students can check the exercises and tasks performed through the internet. This is the ideal method for lifelong learning. The seminar called ’Online facilities in German language learning’ started at Bethlen István College for Advanced Studies is aimed at improving the efficiency of language learning and making it more enjoyable for students. A summary of the teaching and research work related to the seminar is given below. -
Controller szerepkör és szaktudás változása az Ipar 4.0 hatására
Views:553The 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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Is migration hindering or assisting economic development? An analysis of international experiences
29-34Views:98The economic and political transition taking place in Central-East Europe has brought about a lot of changes the consequences of which make an impact – among others – on the working conditions, income levels and general living conditions of the population. These changes helped to open up the economy as well as society and made it possible to enjoy a feeling of freedom in several realms of life. The question is how the individual is able to exploit this freedom in his own life situation? Of the possibilities brought by the EU accession in 2004, internal migration is getting more and more significant. Is this a new phenomenon characteristic of only Europe and why has it increased so much in the past decade? The issue of emigration must be tackled from several aspects of which I will focus on three in my present paper. These are the necessity of finding employment abroad, the options of the individual worker and the policies of the host country in assisting settlement of the immigrant. Earlier this year, with the help of a TEMPUS grant, I had the opportunity to take a study trip in Belgium specialising in this topic. I would also like to share the experiences of this one-week program with you.
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The Health Status of the Romani Population in the Context of Societal Crisis
14-23Views:32The Romani population in Central Europe is fighting with many societal problems. Societal crises appear in connection with employment, housing, demographic development and backwardness in education. All these factors have a negati ve impact on the health of the population: the health status of the Romani is worse than that of the non-Romani population living around them. The compensati on of these disadvantages does not solely depend on providing equal opportunities. The Romani people’s special diseases originating from their special genetic characteristics and their way of life distinguish them from the non-Romani population. A uniform treatment does not offer a solution. In their healthcare we should consider and give priority to the Romani specific
diseases, such as founder mutati ons common in the Romani populati on as autosomal recessive disorders. Whereas the mutati ons frequently observed in the Romani groups are sporadicin other, non-Romani populati ons worldwide. Thus the founder mutati on analysis is important for predicting the incidence of certain rare diseases not readily thought about in non-Romani, yet possibly present in the local Romani populati ons, especially when diagnosti c problems appear. The research of these diseases is especially important in terms of populati on genetics, public health, and also economically due to the expansive existence of the Romani populati on. The identification of these diseases allows a rapid diagnosis and in some cases it also delays the onset of symptoms. It can have a great impact on public health intervention as it makes the planning and the implementation of targeted preventative measures possible. -
Vocational Training, Labor Market and Immigration Policy in Russia
66-71Views:90In point of view of labour market the immigration has become the major factor in recent times. The main tasks of immigration policy: compensation of labour shortages in relation with demographic and aging population problems; to satisfy the long-term demand for labour in some business sectors; to ensure the labor supply of innovation-qualified investment processes; organizing of preparation of experts from requested profession; to limit the short-term unskilled
labor immigration; creating the necessary conditions and broaden the opportunities for immigration for business use. -
Financial Planning in Diff erent Household Life Cycles
5-15Views:39Households 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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DIGITALIZATION IS AROUND THE CORNER: THE CHANGING COMPETENCE EXPECTATIONS OF CONTROLLERS – LITERATURE REVIEW
69-74Views:384In the literature the way innovation shakes an industry or social subsystem shows up as ‘digital transformation’, or ‘disruptive technology’. Digital transformation impacts the whole company, especially finance and accounting. These function areas, on one hand, are following the changes brought about by digital transformation, while supporting decision-making process, and, on the other hand, new opportunities are opening up to make these areas more effective. These environmental changes demand an in-depth examination of the development of competency expectations and responsibilities of employees working these function areas. The aim of this paper is to determine how the revealed processes and tendencies affect the organizational and the individual level, and how the expectations of the future controller change.
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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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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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ANALYSIS THE KNOWLEDGE OF DESTINATIONS IN ITS DIVIDING CONTEXT
8-12Views:142Territorial 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.
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Investigating the judgement and using of creative accounting
23-33Views:71We 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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Rotary-Wing Unmanned Aerial Vehicles
88-98Views:124The 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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Experience seeking behaviour of generation X and Y in Hungarian health tourism
47-56Views:137In tourism there is an increasing demand for those medical and wellness supplies that offer enyojable experience. The appearance of television had huge influence on the formation of leisure time amongst X generation (born between 1965 and 1976). The aim of the present study was to compare generation X and Y according to experience seeking behaviour. We supposed that Y generation is more involved in wellness tourism and active recreation than the older X
generation. The sample consisted of 275 persons. X (n= 60) and Y (n = 89) was questionned on the internet. X (n = 84) and Y (n = 42) was questionned in Barack Thermal Hotel & Spa****. We used own, non-valid questionnaires. Amongst generation X, there were 33 persons who primarily wanted relaxation and time off. 16 persons chose recreation, 9 had medical purposes and 2 persons wanted to have amusements. Amongst generation Y, there were 55 persons who
primarily wanted relaxation and time off. 16 persons chose recreation, 1 had medical purposes and 17 persons wanted to have amusements. We did not find statistically significant differences between generation X and Y in the aspect of active recreation and wellness tourism. Further research required to differentiate experience seeking behaviour amongst generations. -
EVENTS FOR THE HEALTH AND LIVABILITY OF THE COUNTRYSIDE
Views:275In recent years, the number of investigations related to healthy lifestyles, health and behavioral aspects of the listed topics are continuously growing. These research activities also analyze the links and the impacts of these topics on the everyday life. This article seeks to answer the very broad question of how to increase prosperity and living standards in rural areas. Placing the topic in the rural aspect is of special social significance, as the rural area represents a significant share not only in the EU, but also in Hungary.
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Vocational Training, Labor Market and Immigration Policy in Russia
42-46Views:98In point of view of labour market the immigration has become the major factor in recent ti mes. The main tasks of immigration policy: compensation of labour shortages in relation with demographic and aging population problems; to sati sfy the long-term demand for labour in some business sectors; to ensure the labor supply of innovati on-qualifi ed investment processes; organizing of preparati on of experts from requested profession; to limit the short-term unskilled
labor immigrati on; creating the necessary conditi ons and broaden the opportuniti es for immigration for business use. -
The Possibilities for New Irrigation Methods in Floriculture in a Greenhouse
365-369Views:70Widespread irrigation methods: Dribbling: water is leaking in perforated pipes, it can be used in beds and on tables. Drip tube: various elements (drip tapes, hard tubes inserted into a dropping bottle) of water are delivered to the roots of the plants. Mat watering: the potted plants are placed in a so-called water vehicule duvet, which is be flooded with water. Ebb and flood system: the table of the greenhouse is flooded by water or a nutrient solution at the height of 1-2 cm. Sprinkler irrigation system: the fineness of the the spray heads varies depending on the spray head, micro sprinkers are often used. It contributes to the inrease in the humidity of the environment. Boom watering: special equipment, a hosepipe with a fine spray nozzle which is moving over the plant beds or tables, it forms a right angle to them and moves back and forth.
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ESPORT IN HUNGARY: ORGANIZATIONS AND DEVELOPMENT OPPORTUNITIES
Views:553Eco Currently we witness the exciting period in life of the esports, which seems to have received considerable attention even among this extraordinary season caused by the COVID-19. Although referring to the status of games (way of sports), such as Fortnite, DOTA2, Overwatch, LOL, etc together with its competitions, competitors and its follow up became quite common, the profession so far seems to neglect dealing with the social and organizational background of that, also with the development possibilities. The methodology of this essay is, through secondary analysis made during the discussion of the professional literature, is empirical qualitative interview method, which was carried out among professional organizations, sportsmen, and by doing this we sought to answer the question: What is the current national state of this sport, what difficulties, prospects characterize even individuals and organizations in this sphere, also including social specifications. Results point out that numerous changes should be desirable equally from the organizational and social side.
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The Role of Arable Land in the Combination of Resources
118-123Views:89The purpose of my research work has been to systematize the land evaluation methods related to land mortgage lending, as well as to examine their modernization possibilities or to ponder on their relations with international trends.