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• OPPORTUNITIES OF TICKETING SYSTEM IN THE AGE OF DIGITALIZATION

  Vencel Kis

  Elvira Bocskei

  Views:

  118

  Nowadays there are plenty of tools what the firms have in order to achieve problem-solving and their chosen method can refer to the current lifecycle and digital maturity of the organization. The most common application in the case of bigger enterprises is the ticketing system. Apart from the rapid changing technologies some new opportunities can be brought to life like innovative functionalities or even application integrations. Very important aspect the scalability is as people put focus on at the first phase of implementing thus other divisions of the corporation can benefit from its transplantation.

• The Characteristics of Airport Security Devices in Connection with Terrorist Attacks

  341-350

  Vivien Szabó

  Views:

  112

  Terror organizations threat those huge places and buildings which are used by a big mass of people. Public transportation hubs such as airports are most preferred places of terrorist attacks. If we prepare a small explosive device, we can cause a huge harm in the aircraft killing a lot of people. Security regulations have been improved to create new methods to prevent terrorist attacks. The main targets are at the airport the airplanes on the runway and already in the air, the arrival and departure halls, and the air traffic control and radar systems. To protect human life and airplanes in the airport security they check the passengers, their handluggage, their registered baggage and the cargo. I would like to show you how we can avoid the terrorist attacks and this present article gives an overview of the application of such equipment, their types and the working principles of the devices of airport security systems.

• The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes

  51-59

  Imre Túróczi

  Views:

  117

  The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system the fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.

• Aids of the civil society organizations

  13-18

  Annamária Horváthné Kökény

  Borbála Lengyel

  Views:

  90

  During our research we examined the position of civil society organizations. We collected various forms of civil union aids and we gathered the concepts and crules of fundraising. We were curious about what are the main sources of revenue, especially for the civil society organizations, that are located in Jasz-Nagykun-Szolnok county; which are the most common fundraising strategies; how permanent donation is typical these days; and the proportion of the 1 percent offered from the personal income tax in the income sources. The Hungarian experience shows that the smaller organizations can rarely apply for support. Even if they can apply for a grant, the implementation or transact meet with difficulties. This is why we think, that the government is able to change that with a reform of the granting system, giving help for the non-governmental organisations in need.

• The examination of the representation of the landscape in the domestic rural development documents

  159-168

  Edina Dancsokné Fóris

  Views:

  71

  The author of this article carries out researches on that, how a planning approach from the landscape perspective could support the rural development planning. As a part of the research process the author reviewed the rural development plans on national level from 1999 and on the local level in four pilot areas in the last planning period. As an outcome of this review it was found that the landscape is one of the main categories and an often used concept of the rural development planning both on national and on local level in Hungary. However, as the documents reflected, the interpretations of the concept „landscape” are very different, so it needs to be clarified and unified. Nature, society and culture, as well as economy manifest themselves in the landscape. The documents in question deal with landscape mostly as it were only a visual, natural phenomenon. Therefore, following the horizontal principle of sustainability, it seems to be a good approach to develop a planning system, which is able to treat landscape as a whole (nature, society, culture including economy). However, the landscape diversity points out the constraints of application of a general planning method in rural development. The other main outcome of the review is that there is a conflict between the complex national objectives and the mosaic-like projects carried out on the local level. A solution can be an organic application of the national objectives on the local level considering the concrete landscape with its specific attributes where the planned projects were parts of a complex local development plan in a synergic and successive way.

• ACCRUAL BASIS OF ACCOUNTING IN THE HUNGARIAN ACCOUNTING LAW COMPARED TO USGAAP AND IFRS

  Elvira

  Views:

  150

  The aim of the article is to illustrate the impact of the application of the accrual basis of accounting and matching principle in the financial statements of entities regardless of the accounting system used. The accounting for accruals in different accounting regulations is briefly presented in the paper; in accordance with the Hungarian Accounting Act, US GAAP, and International Financial Reporting Standards (IFRS).

• EXPLORING NON-VALUE-CREATING PROCESSES USING THE VSM METHOD THROUGH A CASE STUDY OF A SMALL ENTERPRISE’S MANUFACTURING SYSTEM.

  Gergő Thalmeiner

  Views:

  82

  One 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.