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COMPARATIVE EFFICIENCY ANALYSIS OF THE AGRICULTURAL ENTERPRISES IN HUNGARY AND ROMANIA
41-48Views:62Performance measurement is of fundamental importance in all sectors of the national economy. However, this is especially true for agriculture because more efficient management is becoming increasingly important in this sector as well as well to supply the population with adequate food. The study examines the performance of Romanian and Hungarian agricultural companies. A total of 5,390 companies were selected for the analysis database, of which 3,789 were Romanian and 1,601 were Hungarian. In the performance analysis, the companies’ efficiency was examined between 2018 and 2020 using the Data Envelopment Analysis method. Based on the results, it can be concluded that the Romanian agricultural companies operate with statistically significantly lower efficiency than the Hungarian ones. However, it can also be concluded that the average efficiency of enterprises is very low in both countries. The performance is low, even considering the averages of the sub-sector efficiency coefficients. There is no year when the average efficiency ratio in any sector exceeds 50%. On the other hand, the sub-sector analysis of Oilseeds and Cereals shows that, especially in Romania, the proportion of companies with an efficiency coefficient below 50% is very high. Similar conclusions can be made regarding the poultry and egg production subsector. Further research is needed to reveal the reasons more precisely for the low efficiency of agricultural companies.
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FINANCIAL ANALYSIS OF LISTED COMPANIES OF VISEGRAD COUNTRIES AND ROMANIA
8-17Views:188In this study, listed companies of 5 countries (Hungary, Slovakia, Poland, Czech Republic, and Romania) were analyzed between 2014 and 2018. The data was downloaded from www.EMIS.com. Financial institutions and companies with too many missing data and those that were not full period listed on the stock exchange were removed from the dataset. The main aim of the research was to compare the performance of the listed companies on the stock exchanges of countries examined. First, there was analyzed performance indicators, then market indicators. Using variance analysis, there was investigated the differences between countries based on ROS, ROA, ROE ratios, which then was expanded to include some market ratios. Based on the results, it can be stated that due to the difference in the number of listed companies and the size of the companies, large variations can be observed both within and between countries. No best country can be determined because almost all of the indicators perform better in different countries during the period examined. It is important to note that earnings per unit capital are the highest in Hungary and the Czech Republic, so investors are likely to expect higher returns in these countries. During the analysis of variance, there could not be found in many ratios with significant differences between countries over the years investigated.
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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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Analysis of practice of sustainability reports
43-52Views:121The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.
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Application of mathematical and statistical paradoxes in tourism
230-239Views:94The paradox is a well-founded statement / method, derived from a specific area of science and the application possibilities worth to try a different area of the farm in their respective fields. The world of chances and its mathematics is abound of paradoxes. Mathematics and statistics are separate disciplines and related sciences of many areas at the same time. Application of advanced education and research is essential. The study presents analyzing evaluation options in
the field of tourism based on two paradoxes (regression and maximum-likelihood) factor analysis and multidimensional scaling analysis. -
ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -
Views:291There are 11 larger fitness clubs in Debrecen, where group training also appears as a service. These fitness centers can be identified as the leading fitness providers in the city based on this services, their area size and their machine park. We performed an economic analysis of these fitness providers based on their annual report data. Finally, the data of the balance sheets and income statements of 9 fitness service providers were collected, with the help of these statements we analyzed the wealth, financial and income situation of the examined organizations. It can be stated that the balance sheet of the examined fitness clubs is in line with their profile, ie investments in real estate and machinery dominate, which can often be realized by relying on external sources. In this context, there is a risk of indebtedness, which calls the attention of these large fitness centers in Debrecen to take the necessary steps to improve both their profitability and financial stability in the future.
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APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:118The examination of the presence of learning in leisure activities and in tourism has become popular in the past 20 years. There are a lot of publications in this area but there are differences in the type of learning, the persons studied , and the methods of the s urvey. The aim of the present study is the further processing of the database of a questionnaire tested, in the course of which we reveal the correctness of the further classification of the sample beyond the exploration of
learning applying the m ethod o f discriminant analysis. -
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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The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
113-127Views:236In 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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COMPARATIVE ANALYSIS OF THE REVENUE-GENERATING CAPACITY OF EUROPEAN INTERNATIONAL CLUB FOOTBALL
Views:82The revenue-generating capacity of spectator team sports, especially European football, has developed significantly in recent decades. Europe's top teams, more than 700 clubs from 55 countries, have managed to generate annual revenues of more than €20 billion over the last 4 years. A significant part of European club football revenues comes from the Big 5 leagues. Of the 98 teams in the English, Spanish, German, Italian and French leagues, the top 20 clubs play a dominant role in generating revenues, accounting for 40% of total European revenues. Looking at the revenue structures, the most important sources of revenue are broadcast revenues and commercial and sponsorship revenues. Total revenues for European club football increased significantly in the pre-COVID period, averaging over 7% per year, but have slowed down significantly following the impact of COVID. The Polish league has experienced a significant decline, while the Hungarian league has seen a significant improvement in the period under review between 2017-2020, both in terms of aggregate revenues and average revenues per team. In my research, I present the development and distribution of the revenues of the Big 5, Hungarian and Polish leagues for the period 2017-2020.
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Institutional Identity and Face Analysis of Miklós Bercsényi Secondary Grammar School: a törökszentmiklósi Bercsényi Gimnázium praxisának példája
96-112Views:77An educational institution transmits not only knowledge, but also customs, morals, science, oppertunities; it teaches self-reliance and insures the country's social and economic development - thus is important to deal with this area from a different point of view than what we got used to. Each undertaking and institution can archieve their long-term aims set by corporate structure if they develop their face and identity consciously. While creating its identity and the feeling the togetherness, unity; safety and confidence take shape within the institution and with the external partners alike.
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The DON-Toxin Content Analysis of the Milling By-Product
271-278Views:84Thanks to the favourable impact of the vintage effect occurring in recent years the Fusarium contamination of wheat and consequently a high DON toxin concentration has often caused a problem. The DON toxin in terms of human and animal health is a serious food safety risk factor. Therefore, it is important that there be methods during the wheat milling process, which reduce the level of the toxin. We proved in our earlier examinations that with the help of a modern colour sorting machine the DON toxin content of wheat items can be significantly reduced. The question is how the mycotoxin content of the by-product produced in parallel during the process changes, which is used primarily as animal forage. The authors present an analysis of these relevant experimental data. The results show that the toxin content of the by-product exceeds the toxin content of the initial wheat item.
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Erasmus+ student flow analysis with the gravity model
Views:72This study aims to examine Erasmus student flows between the 33 Erasmus+ programme countries using a gravity model. The regression analysis quantifies the impact of the factors influencing decisions on the country choice in 2018. The results suggest that the costs embodied by geographical distance and cultural differences significantly diminish the intensity of bilateral student mobility. The research also shows that students prefer to choose a country with reputable, high-quality universities, while tourist attractions do not increase the attractiveness of the host country.
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Company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports
Views:99Abstract
Hungarian brewing has a long tradition, which is why this iconic drink is so popular in our contemporary society. The topic of the following article is the company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports because with this we can get an answer to the outstanding success of these companies. I collected the data necessary for the indicators for the last 5 years, so that I could get a fresh and comprehensive picture of the companies' operations.
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ÜZLETI EREDMÉNYT BEFOLYÁSOLÓ TÉNYEZŐK ELEMZÉSE MAGYARORSZÁGI ÉLELMISZER KISKERESKEDELMI VÁLLALKOZÁSOKNÁL: ANALYSIS OF FACTORS AFFECTING EBIT IN FOOD RETAILER ENTERPRISES IN HUNGARY
Views:215The aim of the article is to present some of the factors influencing the EBIT based on qualitative data with the help of the questionnaire filled in by the company managers / owners in relation to the examined food retailer companies operating in Hungary. Define a dependent-independent relationship between the examined variables, thus providing a basis for further quantitative research.
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Tourism and leisure sport habits
118-125Views:157According to a survey among college students, there is – however on low level – positive connection between sport tourism consumers’ general health status (Cramer’s 0,089) and satisfaction of their life (Cramer’s 0,114). Aim of this study was to explore additional correlations. The questionnaire (N=360) permitted
analysis not just of sport tourism but also general tourism habits. We have explored statistic data of general tourism, and inside of this physical activity habits and by additional statistic methods we could get results of further correlations such as leisure sport activities of tourists and effects of tourism sport activities for leisure activities at home. -
Examining the Leverage and Capital Structure of the Quasi Fiscal Sector in Hungary
129-138Views:84As regards the selection of the tasks of the municipality sector, the local authorities have freedom both according to the former and the current legislation. The advantages of performing tasks through companies owned by the municipality include the flexible adaptation to market conditions and integration into the relation network of the economy. Some research works have proved, however, that their operation is rather risky. In the frames of the research I reviewed the reports of companies and compared the indices formed, evaluating primarily the profitability, indebtedness, asset structure and solvency. In regard to the liabilities of the examined companies, the dominance of short-term liabilities, increasing receivables and the profitable management were clear phenomena in most cases within the sample.
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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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SELECTION OF TEST LOCATIONS FOR THE DEVELOPMENT OF A SMART MAP SUPPORTING THE RESIDENTIAL USE OF RENEWABLE ENERGIES
1-23Views:111Abstract
In the European Union, the population uses 26% of the energy. Due to the strategic goal of achieving climate neutrality and the crises of recent years, investment in the use of renewable energies has accelerated. In order to support this process, the Circular Economy Analysis Center of the Hungarian University of Agriculture and Life Sciences (MATE) started the development of a so-called multidisciplinary smart map, which shows the possibilities of renewable energy sources that can be used locally, and the selection of the optimal energy production mix based on the location of residential buildings and buildings. The purpose of this article is to present the selection of test sites necessary for the development of the map, highlighting their geographical, meteorological, economic, and social characteristics. Based on the applied multi-criteria system, the selection of testing locations and tasks is a complex task. The investigations are summarized in five chapters. The first one describes the introductory thoughts related to the initiation and development of the project. The second deals with Hungarian residential energy consumption in the light of international data. The third presents the principles of smart map development and defines the criteria for testing locations. And the fourth one analyzes and presents the principles and possibilities of selecting locations. The fifth part summarizes the location selection process, describes the methodology of the applied analyzes and describes the results of the location selection. The described procedure can guide the examination of these factors in other international projects.
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Determination of three small streams’ chemical water quality in Budapest
69-75Views:111The location and development of cities has been influenced basically by various environmental factors. However, the relationship is bilateral, because not only the environment can affect the city, but the city can affect the environment in different ways, depending on recovery. This is especially true in the case of large cities such as Budapest where the different geological, geomorphological, hydrological, soil and bio-geographical conditions can be changed in very small areas, which implies that land use can be also modified as well. The aim of our study was to determine the chemical water quality of three small streams in Budapest which have same water flow and compare the field and the laboratory test results. Between many natural characteristics of these streams similarity is evident, however, several differences were found between the watersheds in terms of human land use. Statistical data analysis was performed as well, which was the aim to explore the relationship between the parameters. Overall, according to our study it can be concluded, the small streams have similar water chemical properties, but some parameters need special attention in the future, because the investigated small streams can be categorized into polluted and sometimes heavily polluted category.
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NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
31-37Views:88Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.
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Pedagogical Implications of Teaching English for Science and Technology
164-171Views:93Teaching English for Specific Purposes (ESP) has traditionally been context-driven, focusing on the special field in which the language is expected to be used; needs-responsive, trying to define language learners’ needs and adapt teaching practices to these needs; and finally learner-centred, in a sense that teaching
processes and learners activities have been highly influenced by the desired learning outcomes. However, due to recent global changes the conventional ways of teaching have been challenged. The paper lists some of the most intriguing pedagogical challenges for ESP practitioners and also recommends
possible solutions to meet them, partly from overviewing related academic literature, partly from successful practical implementations. Pedagogical issues raised by the internationalisation of higher education are also investigated by the author and some preliminary results of empirical research about learning styles are presented. -
COMPARATIVE ANALYSIS OF PERFORMANCE MEASUREMENT METHODS
Views:452Performance 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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Detailed analysis of the Szolnok Television reception opportunities and the habits of TV shows viewing
113-117Views:95The treatise deals with the the views and preferences after the changes of Szolnok Television reception opportunities. With the using of the survey’s results, it publish general result about the technical options of the Szolnok Television’s reception and about preferences and views of the visible programs by comparing the hungarian large commercial channels’ datas. Based on its own calculation methodology prepare a ranking of the discretion for the test channels and make
statements the Szolnok Television connected further development opportunities. -
Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
67-75Views:165Meat 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.