Search
Search Results
-
COMPARATIVE EFFICIENCY ANALYSIS OF THE AGRICULTURAL ENTERPRISES IN HUNGARY AND ROMANIA
41-48Views:67Performance 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.
-
FINANCIAL ANALYSIS OF LISTED COMPANIES OF VISEGRAD COUNTRIES AND ROMANIA
8-17Views:192In 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.
-
SWOT analysis on management information system of University of Debrecen
55-60Views:275In 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.
-
Analysis of practice of sustainability reports
43-52Views:138The 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.
-
Application of mathematical and statistical paradoxes in tourism
230-239Views:104The 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:296There 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.
-
APPLICATION OF DISCRIMINANT ANALYSIS ON THE FINDINGS OF A QUESTIONNAIRE SURVEY CONDUCTED ON HEALTH TOURISM
65-69Views:123The 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. -
The Analysis of Energy Drink Consumption Patterns among the Residents of Budapest in their Twenties
113-127Views:245In 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.
-
COMPARATIVE ANALYSIS OF THE REVENUE-GENERATING CAPACITY OF EUROPEAN INTERNATIONAL CLUB FOOTBALL
Views:84The 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.
-
Institutional Identity and Face Analysis of Miklós Bercsényi Secondary Grammar School: a törökszentmiklósi Bercsényi Gimnázium praxisának példája
96-112Views:81An 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.
-
The DON-Toxin Content Analysis of the Milling By-Product
271-278Views:85Thanks 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.
-
Erasmus+ student flow analysis with the gravity model
Views:76This 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.
-
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:103Abstract
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.
-
SOME SPECIFICITIES OF THE CURRENT ASSETS OF HUNGARIAN DISTRICT HEATING SUPPLIERS BASED ON THE ANNUAL REPORTS OF 2009-2017
34-41Views:138The 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).
-
Pedagogical Implications of Teaching English for Science and Technology
164-171Views:101Teaching 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:465Performance 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.
-
Detailed analysis of the Szolnok Television reception opportunities and the habits of TV shows viewing
113-117Views:99The 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:170Meat 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.
-
The comparison between the environmental performance index of the wood-gas as an alternative fuel and the life cycle assessment rate of the lpg, and gasoline-powered vehicles
35-44Views:1012This paper presents the Life Cycle Assessment of the wood gas powered car. I have compared the results with the data of the gas powered cars. The wood gas powered cars will be presented from their invention up to this day. I will describe in detail the chemical composition of different types of trees, the heating value and the reaction equations of gasification. I have made a cost analysis and I have concluded that if wood gas is used as petrol, the costs can be reduced significantly.
-
SEGMENTATION USING A DECISION TREE
49-54Views:133In the field of economics, the knowledge of high-level mathematical and statistical methods is necessary for a demanding analysis. Today the various items, indexes, and distributions are user-friendly analytical tools that have been built into computer programmes. In the case of uncertain decisions, decision trees are being applied in more and more areas. Using this method, decision rules can be created, so they can be used for segmentation as well. The study presents a
classification suitable for such a grouping. -
Analysis of the economic structure in Romania and in some member states ot the European Union
44-54Views:41In Romania agriculture plays a crucial role, contributes a large share to GDP production and has a high agricultural potential. The aim of the study is to analyse the farm structure of Romania and of some EU Member States (Hungary, Poland, France, Italy) on the basis of the data of the 2016 Farm Structure Census, the 2010 General Agricultural Census and the preliminary data of the 2020 Agricultural Census. Draw conclusions by processing the aforementioned data, in particular by processing the preliminary data of the 2010 General Agricultural Census and the 2020 General Agricultural Census.
-
The pragmatic mistakes of Hungarian students learning English – about an empirical research
13-24Views:241In my paper I try to give a precise definition of the term ’pragmatic competence’ and I describe how this term has evolved. I define the term ’pragmatic failure’ and I elaborate on its judgement, its causes, and its types. I describe the Hungarian – English contrastive researches. I list the most frequent pragmatic mistakes made by Hungarian students while speaking English. I present the findings of my research that I carried out among the students of the College of Szolnok in October 2014. Finally I discuss whether pragmatic competence can be taught, and if yes, for what purpose.
-
COVID-19 AND CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM NIGERIAN MICRO, SMALL AND MEDIUM ENTERPRISE (MSMEs)
Views:104The devastating impact of COVID-19 extends beyond health concerns; the coronavirus outbreak has rapidly transformed into an environmental, social and economic emergency. The global pandemic has prompted businesses to adopt innovative business models and re-strategize corporate social responsibility (CSR) in order to cope with the global challenges triggered by COVID-19. Micro, small, and medium-sized enterprises (MSMEs) are hit the hardest as they lack adequate resources to strive in these difficult times. This paper is a review article that uses secondary data to analysis COVID-19 pandemic and the CSR of MSMEs' in Nigeria. The study concludes that COVID-19 has a significant effect on MSMEs' CSR. Therefore, the study recommends that CSR projects should be compatible with government policies and plans to have a wider and even more sustainable effect. CSR engagement would be more fruitful if MSMEs embrace collective corporate social responsibility.
-
Changes in the personal income tax system in Hungary (1988-2014)
23-33Views:254Since its introduction, the Hungarian income tax system has been going through a continuous restructuring process. In my analysis I examine the main changes which have occurred in the Hungarian personal income tax system from the 1990s to the present day. I have also made a short international detour regarding the flat tax system as it seems that global trends also favor simplification. Flat-rate tax might interfere with the tax principle of equity, but it can ease
verifiability and the declaration of income for tax return and might help to decrease tax administration costs and tax evasion. The most successful reforms which resulted in the improvement of tax morale, transparency and increased tax receipts were the ones which involved the reduction of benefits and exemptions. I have examined how the annual changes in the personal income tax system will affect the tax burden of private entities. -
Back to the World of Work: On the Way to Public Employment in Jász-Nagykun-Szolnok County
96-104Views:41In the autumn of 2008 the world economic crisis erupting in the United States of America dealt the economy and labour market of Hungary a hard blow. The economic crisis strengthened the adverse labour-market situation in the country’s more backward eastern areas, above all in Jász-Nagykun-Szolnok County. With the aim of reduction of the increasing unemployment the Hungarian Employment Policy applies a number of labour-market tools. Public employment is one of the most important labour market tools. In my research I examined the role of public employment in the reduction of unemployment. In my thesis I looked for the answer to the question if public employment is able to handle unemployment efficiently and to reduce long-term unemployment. In my thesis I examined two of the most important public work programmes – between the period of 2009 and 2011 – which employed the highest number of workers in comparison with earlier programmes. I prepared the comparative analysis of the two programmes based on my own aspect system highlighting the strong and the weak points of these programmes. My research is based on scientific literature, various studies in this field, scientific and international professional journals and Internet sources.