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Controlling Methods for SMEs’ Risk Reduction
23-30Views:135A substantial proportion of entrepreneurs strive to reduce the risk of their activity, which means they refer to a number of methods known, but rarely applied by them. Risk reduction activities can be totally interconnected with the ‘controlling’ approach and methods that are still not well known to a lot of company executives, but the introduction and application of those methods provide tangible results for business decision-makers within a relatively short period of time. The paper presents the size, activity, financial process characteristics, planning features, suppliers and buyers' evaluation practices of the investigated SMEs using correlation analysis methods. The study is a continuation of a research topic that has been going on for many years and is based on data collection from the years 2015 and 2016. We have evaluated the planning and management features of a total of 53 micro, small and medium-sized enterprises by questionnaire processing.
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Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
134-139Views:275Corporate 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. -
Incorporating Blended Learning in Teaching English for Specific Purposes
158-163Views:117As a result of the prevalent use of the Internet, teaching foreign languages can get a new perspective. This paper presents how teachers can incorporate the Internet in teaching English for specific purposes. First, a brief historical background of language learning methods is given, and then the focus shifts to a new
language learning project applying blended learning at the University of Debrecen. The paper also shows how traditional classroom activities can be combined with online methods to make language learning more enjoyable. -
Measuring intellectual capital through a company example
1-13Views:153Our research aims to examine the “invisible value” found at UPC Magyarország Kft. Since Vodafone Magyarország Nyrt. announced the acquisition of UPC Magyarország Kft. in 2020. Our research is aimed at using different methods to determine the invisible assets, intellectual capital, and added value, which cannot be determined directly from the financial statements of UPC Magyarország Kft. Since the financial statements prepared based on accounting principles follow the principle of prudence, many assets (mainly intangible assets) are not shown in the financial statements, so they only become visible after the moment of acquisition. Three different methods were used to measure intellectual capital, then the results were compared. The three methods use different points of view to measure intellectual capital and approach the concept of intellectual capital from other points of view. The CIV method shows us the lack of intellectual capital in relation to the industry or the surplus value; The EVA indicator explicitly shows us the intellectual capital size; and the VAIC method the efficiency of intellectual capital.
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Assessment of the New Regional Plan in Mongolia with regards to Rural Development and Urbanization Issues based on Arkhangai and Uvurkhangai Provinces
Views:89This 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).
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The Effect of Must Clarification on the Quality of Wine
7-11Views:117The main goal of must clarification is to optimize the physical-chemical and biological conditions of must in order to be able to better manage fermentation and improve wine quality. Must clarification has to be as effective as possible is on the basis of technological and quality aspects (slower fermentation, cleaner fragrance, better conservation of primary and fermentation aromas) in the preparation of quality white wine. Must usually contains 10-30% sediment and this ratio can be higher when rotten grapes are processed or when the pressure in the press is high. Different clarification treatments can lower this rate below 5-10%. By removing sediment the inner surface of must is reduced and further must/wine treatments become easier. It is important not to overclarify the must because sediment contains nutriment for yeasts. As must flotation, separation and hyper-oxidation can damage fragrances and aromas, these methods were not applied.
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The Possibilities for New Irrigation Methods in Floriculture in a Greenhouse
365-369Views:83Widespread 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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COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
Views:467Performance 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.
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Identi ty Awareness in the ’Melti ng-Pot’ - The Sociological Questi ons of the Identi ty of the Croati an Minority in Hungary
129-141Views:37In our research we have applied sociological methods in the investi gati on of the Croati an minority communiti es, of their values or scope of acti ons and their identi ty preservati on methods in the 21st century. As an interesti ng fact of the research, in Vas County communiti es we have found identi fi cati on and diff erenti ati on in and between classical and cultural nati on percepti on. We have investi gated the approach of identi fi cati on and as a result we can state that nati onal symbols are important elements of identi fi cati on. There are associati onal symbols originated from the nati onal past in the communiti es’ collecti ve mind (like fl ag, coat of arms, crown, and anthem). In the aspect of belonging to Hungarians, these dimensions appeared again in the research, but in this evaluati on the abstract concepts are too strong (for example: identi ty, cultural awareness). There was no signifi cant diff erence regarding the judgment criteria as regards who belongs to Croati an or Hungarian communiti es. Belonging to Croati an communiti es is realised by less perceivable abstracti ons.
Beyond the cultural nati on concept, belonging to Hungarians’ natural elements are the form and traditi on (border, ‘I was born in Hungary’, nati onality).
These parameters fi t bett er into the state nati on percepti on. These traditi ons are stronger presented among senior citi zens and under-educated populati on. -
GAMIFICATION, AS A NEW STRATEGIC TOOL FOR HR
Views:785Globalization changed employee preferences, advances in technology, changes that make organizations face new challenges. Existing human resource management systems need to be reviewed or even new ones need to be created. “My hobby is my job, my job is my hobby,” says the saying, but how is it possible to attract a potential workforce and keep it afterward? Gamification is one of the possible answers of HR to this issue. Generation X, Y, and Z employees show significant differences compared to their predecessors, therefore innovative solutions are needed to maintain a long-term, productive, and loyal working relationship and satisfaction. The aim of this study was to explore the history of the development of gamification, the increase in its popularity, and its causes. After describing the methods of gamification, it presents the field of application of gamification based on domestic and international literature. Based on the research results, it can be concluded that well-applied gaming can be an effective solution in the fields of health preservation, education, learning, motivation, business, marketing, and human resource management.
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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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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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The Role of Arable Land in the Combination of Resources
118-123Views:98The 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.
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“The earthworm is the best workmate of the farmer”– or beneficial effect of minimal soil disturbance on soil structure
250-258Views:117In recent decades in Germany the soil structure is greatly improved on a substantial part of the rable land. Soil erosion can be observed less commonly. Since the 1970s in Germany the intensity of soil disturbance is significantly reduced. The less disturbed soil has more mechanical load, namely the stability. The perforated structure with stable biopores ensures ecological functions, such as infiltration, aeration, root permeability, fertility. For this reason, soil compaction and soil erosion occur less frequently, they can be detected only in exceptional cases. But in Hungary, the same can not be said therefore it is a desirable objective to explore the cause of differences. Usually the best soil structure can be found on the arable lands without rotation cultivated. In Germany we could study the condition of soils in farms which using no-till system. We have analyzed the effect of soil cultivation methods on the soil structure.
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DIGITALIZATION CHARACTERISTICS OF THE CONTROLLING AREA OF COMMERCIAL ENTERPRISES
49-59Views:155One of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.
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The Responsibility of Accounting Service Providers
144-152Views:137It is a natural demand in each sector of economy to recognise the errors which threaten effective and produci ve operai on, to disclose cause and eff ect relai onships, to draw the lessons and define responsibility. In stagnai ng economy and crisis period the tendencies searching responsible are fastening, the complex examinai on of the scope of the problems are mostly failed to come about, at er marking and proclaiming the scapegoat only partial solutions born, and because of different interest a signifi cant number of problems remain unsolved. Arising positive effects on the level of macroeconomy in some cases exert negative influence to microsphere, so during searching for solutions – besides analysing processes - it is inevitable to examine also their generated, sometimes cumulating effects. Spreading criticism in the last periods blamed bureaucracy, accounting service system and its forecasi ng ability to explain low level of economic growth. Finding way-out methods are aimed at the question if it is possible that – besides reduci on of bureaucracy - accountancy has an implement system which - above micro level line – can indicate approaching crisis also on the field of macroeconomy with more speed and effectiveness, giving enough i me and space for interveni on opportunii es. Approaches may start from numerous aspects, my study examine a possible part and some of its components.
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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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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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Online facilities for German language learning
101-112Views:104Our 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. -
VALUATION AND APPEARANCE OF HUMAN RESOURCES IN CORPORATE ASSETS
24-31Views:97A 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.
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Evaluation of the Technical Management Bsc by labor market and its development possibilities at the College of Szolnok
153-163Views:87The College of Szolnok conducted a qualitative research under the framework of SROP 4.1.1.C –12/1/KONV-2012-2004 to support the strategic development of Technical Management BA program. Using qualitative research methods we point out that the closer cooperation with companies will be crucial in the future: it is going to allow faster response to market demand, better knowledge transfer of newest skills, and higher acceptance of Technical Management BA program and College of Szolnok. Results show that the current training level in College of Szolnok requires further development to enhance the marketability of graduates, in which the transfer of the related areas is also an important issue. Addition to professional basic knowledge strong requirements are also language and communication skills in high-level.
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language teaching in the 21st century consist only of elearning?
92-99Views:97The paper deals with the design of own e-learning courses for both German for specific purposes and general German, with their didactic benefits and practical examples of e-learning courses created in the Moodle 2.5 version based on modular structure. The second part of the paper describes the purpose and specific outcomes of the Mahara E-Portfolio and vocational experience with the Mediasite system.
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INVESTIGATION OF ETHNOCENTRIC BEHAVIOR USING THE CETSCALE MODEL
Views:93Nowadays, the protection of the local economy and society is strongly supported not only at the level of nations, but also at the global level. Our study was based on the CETSCALE model of Shimp and Sharma (1987), based on Sumner's (1906) concept of ethnocentrism. The consumer questionnaire survey was conducted in the fall of 2021 as part of an omnibus research on a representative sample (N=1000). The sample reflects the composition of the basic population in terms of gender, age, settlement type and regions. In the course of the research, in addition to descriptive statistical methods, factor and cluster analysis were performed in order to reveal the consumer segments formed along the lines of domestic ethnocentric values. Since in 2014 we already analyzed this set of statements in the framework of a representative large-scale study, we also had the opportunity to compare it with the results of seven years earlier. According to our expectations, the 2020 epidemic increased the commitment to Hungarian products. However, our preliminary assumption was not confirmed, during the analyzes it was revealed that there was no significant change compared to the previous state. Along the lines of the CETSCALE statements, it was possible to identify two factors and with their help to separate three segments, which were named Nationalist, Patriotic and Cosmopolitan based on their alignment with the value groups. It is in the fundamental interest of the actors of the domestic economy that the patriotic behavior is strengthened in the future, for which a strategy must be developed.
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An economic study of a solar collector investment project with specific aspects of energy saving
121-124Views:95The energy saving properi es of an exisi ng solar collector investment has been assessed based on factual data and stai si cal methods. The seasonality of electricity, water and gas consumpi on has been determined. The number of guest nights, the electricity and gas consumpi on showed a strong and a moderate correlai on. The costs saved did not live up to the expectai ons, which makes the return indicators signifi cantly worse. The discrepancy may be due to the system being designed to be bigger than reasonable or the great energy loss as well. The lat er may be because of the distance between the collectors and the hot water containers. The system may have calibrai on problems as well. The whole area brings about saving an amount of energy that equals to HUF 851000, which translates into 8788 m3 of natural gas. The decrease of CO2 emission should come to 16.26 t. on an annual average.