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Modern Procedures for the Improvement of the Energy Efficient and Environmentally Sensitive Operation of Aerial Vehicles
205-215Views:89The undiminished development of air traffic has a direct effect on the environment of airports. Year in year out the continuously growing passenger traffic has increased the number air flights. The technological development has made it possible to increase the size and performance, - and with it the transportation of heavier payload - of aircraft. Of course, it has necessarily resulted in more fuel use (burnt fuel) emitting more pollutants into the atmosphere. In addition this effect appears not only during the high altitude flying polluting the high atmosphere, but due to the today very busy and the continuously increasing ground aircraft motion (taxiing) contaminating the close surroundings of the airport. With some innovation and technological development we can make the airports not only more environmentally friendly but also cost effective. In this paper I would like to introduce the possible use of renewable energy sources and the ground movement of aircraft without their own engines.
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The Economy Contexts of the Modern Growing of Corn
254-259Views:105The cereals are the most important and most determining cultivated plants of the world and our homeland. Their importance manifests itself in the fact that corns in the ear and corn occupy collectively 50%- of the world's tillage areas and 66-68% of the tillage areas of our homeland. The competitiveness of the cultivation to a great extent depends on the modernity of the production, which is especially valid for our homeland. So I intended to analyse the economic situation of one of the most important cereals, the corn through the activity of a family economy working well. I examine the modern corn growing technology in my work. I present the operations belonging to the technology applied by the economy and I outline the operation norms. I calculate the expenses arising in the interest of corn growing, I define the material costs incurred, the personal expenses, the amortisation and other expenses. I calculate the income from the sales of corn growing with and without support and I also calculate the main capital efficiency indicators.
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Tourism Competencies Development – Contradictious Perceptions of Stakeholders
126-141Views:104Tourism and hospitality sector has an important role in the national economy as it has high labour intensity, generates foreign currency income and improves the local economy by multiplier effect. Tourism labour market employs a wide range of employees from non-qualified to highqualified people. Tourism tertiary educators in Hungary continue their operation by national-level legislation, and accreditation and students who complete tourism courses (should) be capable of professional occupation. The post-Bologna system offered more opportunities in tourism and hospitality education; two distinguished courses were available on the educational market to educate hospitality or tourism experts. After 2006, by launching Bologna system, institutions are allowed to commence just one, Tourism and Catering bachelor programme. A questionnairebased survey was conducted among graduating bachelor students with tourism and catering major, tutors teaching tourism and catering students and actors of tourism market, who going to be the employers of tourism graduates. The main aim of the research was to explore the personal or organizational expectations of stakeholders for professional competence development as a result of tourism and catering bachelor-level education. The bust majority of students stated that their primary aim is to gain professional competencies in tourism and hospitality to be able to fulfil managerial positions or to continue their studies on master-level. Although generic competences as communication skills in foreign languages, social sensitivity, problem solving or creativity have salient influence on job performance, students did not believe that they would be
essential. However, these factors were thought to be the most crucial by tutors and tourism service providers despite the fact that generic skill development is not in focus in tourism and catering bachelor-level education in Hungary. Not just the educational institutions but tourism companies providing work placement for students were considered to be an appropriate basis for competencies development that raised the question of monitoring and assessment. The findings can be profitable for all stakeholder group or policy decision makers in bachelor-level curriculum development. -
The Comparison of Aircrafts’ Maintenance Strategies from the Viewpoint of Change Management
228-234Views:92A new aircraft has appeared at the flying troops of the Hungarian Defence Forces which also brought about the emergence of a new maintenance strategy. The new strategy meant a switch of the operating technology at the same time, and it also posed a set of management problems, especially in certain stages of the conversion process. The morphostatic or morphogenetic nature of the change has been brought up as a fundamental question; the successful realization of this change requires various management procedures. In the present study I make an attempt to compare the two operation strategies that are simultaneously present, from which it may emerge that what processes are affected by the changes and at what level they are affected. In my view the usefulness of the analysis lies in the fact that the efficiency of integrating a new aircraft into the system may considerably increase in the future.
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Examination of the Notes to the financial statement through the example of enterprises engaged in sports activities
61-66Views:214In the globalized and accelerated world of our time, it is essential that enterprises have up-to-date information. Only a company that is in possession of the necessary information is able to meet the challenges of business life. One source of public information might be the annual statement prepared and published in accordance with the stipulations of Act C of 2000. The annual statement consists of three parts: the balance sheet, the profit and loss account and the notes to the financial statement. The text-based information of the notes to the financial statement are for the more accurate interpretation of numerical data. The notes to the financial statement of certain market participants (consumers, suppliers, competitors, etc.) might support efficient operation of companies, their proper decision-making and risk assessment. In present study, the notes to the financial statement of companies identifying sports activities (Hungarian NACE 931) as their primary activity were utilized. By means of text mining, it was examined what information these notes to the financial statement include from amongst the mandatory information required by the Accounting Act.
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Reorganization of human resources in the tourism industry from the perspective of recent years, in relation to Transylvania
14-21Views:86Nowadays, employment in various economic fields and the possession of appropriate professional knowledge are of considerable importance, especially in the services sector, where properly qualified personnel is a key factor in terms of the development of satisfaction in the demand segment. As an apropos of this, the human resource reorganizations taking place in the Transylvanian region and the willingness to work form the subject of the research, focusing on the tourism industry, which was a difficulty for businesses providing various services during the period of the Covid-19 epidemic that spread in 2020. In a significant part of the international studies related to the topic, the difficulties arising because of the change in the attitude of the tourist human resources are mentioned, which can lead to a disadvantageous situation in the long term of the operation of tourist facilities. As a result, the sixteen Romanian counties that make up the Transylvania region became the target of the investigation. Projected on the mentioned counties, relevant data from the Romanian National Statistical Institute (INSSE) were first used, examining the time interval between 2010 and 2022, both yearly and monthly. According to the data used, it is important to focus on the investigation of tourist traffic, as well as on the number of people employed in the sector and its change, as well as on the wages received for doing their work and the associated benefits, which can serve as a motivational factor in addition to valuing employees. An examination of the data related to the topic shows that the 2008 global crisis had a more drastic impact on employment in Romania than the Covid-19 pandemic that spread in 2020, the effects of which can still be felt today.
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SWOT analysis on management information system of University of Debrecen
55-60Views:278In 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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Examining the Leverage and Capital Structure of the Quasi Fiscal Sector in Hungary
129-138Views:91As 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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Investigating the judgement and using of creative accounting
23-33Views:86We 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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The Opportunities for the Profit Producing Ability of Subsistence Farms
124-128Views:91In order to be able to prepare accurate calculations we had to determine the area and number of plants both in the case when the seeds were sown in the field and when they were in seedling transplants. The time requirements of the treated areas and also material used associated with the different modes of propagation varied. There are significant differences between the field and forcing technologies as for construction-related costs. The expense and cost calculations were based on the operation. The calculation includes the operating natural inputs (labour, material used), and are expressed in monetary value: the costs (wages, cost of materials). Costing does not count with the common charge, since the production process has not been completed yet. In this calculation the cost of labour is recognized. We calculated the area which can give enough profit to support the farmer and his family.
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The Development of Logistics Service Centres through the Use of Results in Network researches
35-39Views:91Logistics centres of a huge capacity and ability to create added value have emerged in recent decades. These centres have become network nodes among the co-operating organizations which accomplish the management of supply chains by connecting different modalities and networks with their infrastructure and informatics. The effective operation of logistics centres present in business networks are usually managed by logistics supplier businesses (3PL/4PL). Defining the supply net as a complex network, logistics centres may be called hubs, the routes and relationships connecting the centres – by borrowing the term used in network theory – may be called edges. Taking into consideration the results of Barabási’s network research we are searching for correlations between his proven principles and the growth possibilities of the centres (hubs) operated by logistics service providers.
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The Impact of Corruption and Hidden Economy on the Operation of the SME Sector
141-151Views:145Corrupti on is a complex phenomenon related to hidden economy, which is also a barrier to economic development and hinders the outbreak from the crisis. Corrupti on is becoming a more sophisti cated instrument of hidden economies and is present in every country parallel to the ever intense accelerati on of our globalized world. Its extent depends on, among other things, economic dispariti es, social deformati ons, unequal burden-sharing, the rather ingenious forms of tax evasion, social morality, the country’s economic development, controlling mechanism and, more importantly, the subtle relati ons of economic crime with the prevailing powers. Hidden economy and corrupti on are interrelated phenomena. Uneven economic development, unemployment, social insecurity, contradicti ons of the legal regulati ons, and lack of transparency all provide an incenti ve to the violati on of ethical business practi ces, the exploitati on of the benefi ts of economic crime, the reinvestment of such profi ts into the business sphere and the appearance of corrupti on in the politi cal decision-making. Corrupti on is a social symptom, a subsistence constraint, a deviant form as well as a status security instrument, the mild (moral) judgment of which encourages parti cipati on in the hidden economy and economic crises. If the state or the politi cs seeks to infl uence the development of the economy and assumes excessive responsibility or procurer function, it diminishes the principle of public burdens and supports the expansion of corrupti on and the operati on of hidden economy at the sametime.
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The Applicability of Controlling at the SMEs in the Construction Industry
351-358Views:110This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a technical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.
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Access in the Systematic Approach of Customer Service
21-29Views:77The term 'customer service" can illustrate the basic activity: customer service = service for the customer. The most important features in one of the definitions of customer service are to satisfy the customers, market orientation, complexity, long term participation in the market and the double meaning (both activity and organization). To manage the relations and characteristic features of customer service into a system assist the effective operation and control of customer service : the customer service is a particular system (system part) to integrate and permanently coordinate the technological work to satisfy the customers. The dynamical interaction of the customer service and marketing is illustreted by the marketing - customer model (MV); which is suitable for the assessment of the effect of the customer service on the elements of the model.