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ECONOMIC ANALYSIS OF THE TOP 9 FITNESS SERVICE COMPANY IN DEBRECEN: -
Views:299There 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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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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The Role of “Gulyásfesztivál” in Tourism of Szolnok City and Changes of its Visitors
57-64Views:118Nowadays the gastronomy does not only appear as a tourist supra-structure service, but it is part of the supply of attraction by its gastronomic events. This research aims to answer the question, that by what means are motivated the participants to visit the gastronomic festivals, and how has changed the motivations in the last period. The results of secondary and the primary analysis may provide guidance for communicating on the gastronomic festivals in the next few years.
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Research about marketing of public services including customer satisfaction, considering the appearing tendency of environment conscious consumers in the County of Jász-Nagykun-Szolnok
164-170Views:107Our research is targei ng the supplier companies operate in the County of Jász-Nagykun-Szolnok. The defi nii ons of public service and public ui lity service will be described in this ari cle. We examine how the County supplied with public ui lity services so we can have a bigger picture about how pleased or even unpleased are the people of the region about the services. Finally we discuss the subject mat er of markei ng aci vii es of public ui lity service companies. Is the sai sfaci on of customers an evidence for the assumpi on that there is limited contest between the ui lity service companies?
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The Implementation of a Crucial Project in Jászladány by the European Union
13-20Views:95Highlighting the importance of the aids given by the European Union we are discussing the question of by which resources a project can be realized and what goals they have to meet. Within it we focus on the implementation of a specific project, the Social Reformation Operational Programme (Code number: TÁMOP – 5.3.6-11/1) complex settlement programme (ensuring a complex human service access) through the example of Jászladány. The aim of the research is to demonstrate with the help of the project how the European Union contributes not only to the economic and social development of the country, but also helps to change the European Union's citizens’ personal life and attitudes.
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SUPPLY MANAGEMENT IN TOURISM WITH GENERATION SPECIFICITY
Views:168Both tourist service providers and tourism developers it is becoming increasingly important to take into account the generational aspects. Generation’s problem is classically related to the activity of human resource management as a factor for employees involved in providing personal services appearing an integral part of the supply. The second one, but not the secondary aspect is related to the generational characteristics of demand that should be reflected in the supply of services. Generational demand characteristics are identified by a primary, question-based method, and the supply was analysed by observation generations’
specific tourist products. Comparing the obtained results leads to the conclusion about the adaptation to the generation needs. -
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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SUSTAINABILITY FAILURE: SOME CAUSES OF INACTION
1-7Views:164While the question of sustainability has received more and more attention and publicity in the past decades, all ecosystems services has been constantly deteriorating during the same period. There is an abyss between theory and rhetoric and meaningful and effective action. Our present-day socio-ecological crisis is the result of a distorted world view which in turn is caused by deep psychological mechanisms affecting the individual and the society. Recognizing these underlying mechanisms, making people aware of how they work might help change the suicidal course that the developed societies based on free market capitalism, neoliberal ideology and excessive consumerism has been on in the last two hundred years. This paper aims to discuss some of the obstacles that seem to have been hindering effective action.
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Catering in the Dining Cars of the Future
87-92Views:43The examination of catering has become an importantissue for MÁV, the Hungarian Railways again. It plays an extremely outstanding role during longer trips, but it can also increase the comfort of passengers during shorter trips. Numerous good examples can be found worldwide, which can be adopted by Hungary. The present examination and research have started at the request of MÁV Zrt. Railway is the second most significant way of transport, aft er the airlines. However in order to be able to keep this position, railway has to widen its range of services, such as dining cars. We are trying to support the reform of dining cars considering all the relevant professional viewpoints.
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New generations – new trends in the spa industry
21-26Views:426Today's tourism market is a scene of rapid changes that equally affect the demand and the supply side. In the spa industry market, due to the presence of both wellness and medical services, a wide range of generations appear as consumers, with different expectations toward the service providers. Therefore, the changes taking place in the present and the upcoming years are worth exploring, which, in addition to the changes in consumer habits, visualize the expansion of consumer needs. Current article attempts to describe the expected spa services by examining the nature of generations and identifying future changes that can be predicted. The author primarily tries to summarize the market trends that contribute significant changes, using international and national secondary resources and the professional experience gained in the industry.
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Women’s Buying Habits in the Case of Cosmeti c Products
32-34Views:89In our present study we wish to point out the peculiariti es of women’s cosmeti cs buying habits. In our interview examinati on we have tried to get a closer picture of the characteristi cs of women’s buying habits and their atti tudes to cosmeti cs. The topicality of our research has been supported by several phenomena. On the one hand, the most frequent associati on with women is ‘beauty’; a woman always has to be well-groomed, prett y, and beauti ful according to the expectati ons of society. On the other hand, the appreciati on of the role of the body appears as a general trend in society, which means that each product or service, which serves bodily culture and care, play a more and more important role. Many other authors (Davis-Rigaux 1974, Popcorn- Marigold 2001, Pólya 2012) have already discussed women’s cosmeti cs buying habits, fi rst of all their decision making role within the family, but because of the topicality of the theme we have considered it important to conduct further, empirical examinati on.
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Analysis of practice of sustainability reports
43-52Views:139The 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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Empirical Research on Business Awareness Concerning Workplace Crèches
91-98Views:134Our objective with the empirical research was to learn about the opinion of business leaders about the new form of care, and to get an explanation why the opportunity to create a crèche in the workplace is not being used by today's companies, despite the facilitating state environment (financial funding for tender funds and favorable personal conditions). Our further goal was to formulate suggestions for business leaders to raise awareness of workplace crèches.
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Strategy of international hotels as the factor of development of tourism in russia.
127-134Views:95The international tourism, globalization and other factors created the soil for emergence of the international hotel chains – the largest players in this market, which strategies we have investigated by means of maps of strategic groups. Certain intermediate conclusions were already drawn, we will highlight once again importance of research of players of such scale – in many aspects they will define development of the market of hotel services in the future.