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Tétel Szabadon hozzáférhető Deviza és forint alapú jelzáloghitelek az árfolyamgát és a végtörlesztés tükrében(2012-12-30) Sepsi, Barbara Katinka“A wide range of offers is available in borrowing from a credit institution nowadays. In my analysis a Swiss franc and euro based foreign currency credit was compared to a Hungarian forint based loan. As the majority of debtors have taken out foreign currency-denominated loans in Swiss franc and euro, these currencies were chosen to be the basis of the examined loans. The research aims at determining which type of loan and which method of borrowing was more favourable for debtors in the present economic situation in reflection of already repaid and the still unpaid part of loans. Moreover, a proposal is prepared for troubled debtors whether it’s worth accepting the opportunity of early repayment scheme or exchange limit. As opposed to the steadiness nature of forint based loans, foreign currency loans offer more favourable conditions and variability. It is clear that the initially most favourable Swiss franc based credit became the most expensive credit of all due to the volatility of exchange currency. The costs of the euro based loan turned out to be lower than both the Swiss franc based and the Hungarian forint based ones. The opportunity offered by the government should be taken if there is only a transition repayment problem and a better financial situation is assured in the debtor’s future. The early repayment scheme proved to be the best solution to redeem the foreign currency based credits, if it was financed from the debtors own savings and not from a new, even more expensive forint based loan.”Tétel Szabadon hozzáférhető középkori magyar vaskultúra idegenforgalmi hasznosíthatósága(2012-12-30) Thiele, BalázsIron culture has a long history in Hungary. Several iron smelting centres, workshops have been excavated, which proves that the iron industry was quite productive in the Avar and Árpád-age, and previously in the Carpathian Basin. The iron smelters extracted so called iron-blooms by primitive metallurgical processes. Near these iron smelting workshops, smiths of the smithy villages forged weapons and other iron objects by processing the iron bloom. The medieval iron culture is not well-known in Hungary, neither is it exploited in tourism. The reconstruction and re-learning of this ancient knowledge, its presentation and conservation is an important task, which helps to increase our national knowledge. In this study, starting from presenting the medieval Hungarian iron culture we get to the idea of an open air museum in which this would be shown to the public. The open air museum is planned to be built in Somogy county, in the Marcali-microregion, near the Bloomery Museum of Somogyfajsz, where traces of intensive iron smelting were found during excavations. In order to prepare the plans, a thorough SWOT-analysis was necessary to explore the effect of this touristic product to the economy and tourism of this region. Reading previous publications on the subject, visiting several symposiums regarding medieval iron culture, organising similar programmes in Hungary and making interviews with the manager of an open air museum in Germany, named Kommen, made possible to learn how the medieval iron culture could be developed into a touristic product.Tétel Szabadon hozzáférhető Egyetemisták véleménye a társadalmi felelősségvállalásról (CSR)(2012-12-30) Tordai, GeorginaThe cooperation of the ecological and the economical systems, the relationship of nature and human beings are characterized by disharmony which needs to be cured with conscious and responsible behaviour and actions. The responsible-minded managers of many companies have started to integrate judicial, ethical, moral, environmental and social points of view into the aims and values of companies besides the profit maximization. This means they have realised that business world is not a hermetically closed area but it is related to its closer and further atmosphere, namely the society and the natural environment. A number of studies have informed us that in the past few decades companies have been making efforts to make their responsible behaviour public and to inform their consumers hoping to gain the trust for their products and services. However, we are less informed about the consumers’ opinions of the companies’ responsible behaviour. The purpose of my study was to present the opinions of the tourism-hospitality and commercial and marketing major graduates of our University in connection with corporate social responsibility. I have found it interesting to analyze whether there is a difference between the interests and opinions of students of both majors, I was wondering how well informed they were in the analyzed topic; I also wanted to know how their sexes and origins influence their approach to the topic.Tétel Szabadon hozzáférhető versenyképesség és a pénzügyi pozíció változás elemzése a tejiparban(2012-12-30) Tálas, DoriszIn this study I compared the result of the analysis of companies in the dairy industry from financial point of view and on the basis of competitiveness definitions. This analysis is important because of the importance of dairy industry and the high concentration, which both suggest interesting analysis results. I involved seven companies in the analysis on the basis of the value of equity in 2011 and the product structure. The main activity of these companies is „production of milk products”, they represent concentration in dairy industry very well and I mention them as 1,2,3,4,5,6,7 in their interest. During the analysis based on the financial indices of the companies chosen by me, I followed the Hungarian and international literature sources in this topic. After that I analysed the competitiveness of the companies through quantifying the determining factors of the competitiveness definitions of Márta Somogyi and Chikán – Czakó with financial data. I calculated technical industrial averages as benchmarks with determining simple arithmetic averages. I used the data of the annual reports from the last four years in the analysis. On the basis of the data one of the industrial trends is the improvement of the efficience of current assets management. From the analysis turned out the fact that the company with the highest market share among the analysed ones was lossmaking in two years and the company with the second largest income had a deficit in all the analysed four years. Moreover the results of the analysis based on competetiveness definitions reduced the difference between the companies.Tétel Szabadon hozzáférhető turisztikai desztinációs menedzsment szervezetek helyzetének értékelése a Hajdúszoboszlói Turisztikai Nonprofit Kft. Példáján keresztül(2012-12-30) Molnár, SzilviaDue to the economic, social and environmental impacts, the sector of tourism has significantly changed and created the modern tourism, which caused continuous competition for the providers interested in tourism. Everyone tries for achieving accolade of market and customers, together vindicate the attendance and satisfaction of tourists by continuous progress. However it is not an easy assignment in the increasing competition of the market. In this situation, it is very important that the providers could keep step with their rivals. Thereunto need a complex product of tourism, stalwart marketing, and providers need to get wise to their facilities. But the effect of slump and turning of tourism habits encumber the succesful aplomb on market. Tourism control system need to be worked up on a destination and a higher level. The evaluation of the status’ tourism destination management organisations based on Tourism Ltd. of Hajdúszoboszló was the main objective of my diploma. My opinion by result of the disquisition, is that the configuration of organisation system goes on good way, it is supported by the experiences at the organisation of Hajdúszoboszló. This cooperation could be a significant headway in tourism and a support the development of tourism. The thriving number of TDM organisations and working up of Hungarian TDM Union infer it.Tétel Szabadon hozzáférhető Induló sütőipari vállalkozás gazdaságossági elemzése(2012-12-30) Kurmai, ViktóriaIn my thesis I planned a start-up baking entreprise's business plan to determine whether it would be profitable (economic) around my hometown or not. Moreover I defined whether the entreprise would have a reality interms of business environment and the own capability. My target was determining the investment costs, operating reveneus and costs and the net income. An economic analysis was performed and based on this study I could choose among the versions. Finally the factors affecting the most vulnerable were evaluated.Tétel Szabadon hozzáférhető nedvességtakarékos talajművelés szerepe a kukorica termesztésében réti-csernozjom talajon(2012-12-30) Bakti, BeatrixIndustrial culture caused noxious processes, to solve this problem, rational soil consumption were needed. Researches shows that, the aeration tillage remains more humidity in the soil than the conventional plowing. The moisture content of the soil in terms of efficiency in one pass for direct sowing soil preparation and sowing showed the best results. The alternative tillage systems must keep the ecologic balance and ensure the valuable production. The ecological point of view requires the most produceable plants in the given crop structure. All the requirements above, has to be accomplished, to lower the risk of crop. The examinations has been made in Kenderes, in Jasz-Nagykun-Szolnok county. The soil type is meadow chernozem. In this area, extended inspection were made in 2011. We did measurements of ground resistance and soil moisture in several times (after tillage, sowing before emergence after intensive growth, flowering and grain filling period) during the growing season. For the inspected parcels, sectorial invest-income estimation has been made. Considering the detailed investments, the price income and the supports has been defined. The plowing, and aeration technology shown differences in the return of investments, calculations has been made. Considering the two versions, the humidity-saver (aeration) tillage produces 37% (1,6t/ha) more crop. During the calculation of the returns of the aeration investment, favorable results were shown. If it loosens up 100 hectares over the next 10 years it will be pay off in 6 years, 200 ha in three years, 300-400 hectares brake release two years later, 500 hectares of loosening one year later the machine will be recovered.Tétel Szabadon hozzáférhető pénzügyi instrumentumok valós értéken történő értékelésének szerepe a tőzsdén jegyezett vállalatok körében(2012-12-30) Kiss, ÁgotaThe principle objective of accounting system is to provide reliable and real view of the financial and income situation of smallholders. In Hungary accounting regulation is classically based on the application of acquisition costs, however beside that the accounting application of the current market values is not a new demand. In compliance with the EU directives the national accounting regulation enforced the assessment option of the specified range of financial instruments at real value from 1 January 2004. In parallel with this the requirement for completing the consolidated annual report by international standards (IFRSs) was introduced for the listed companies. Through primary research, individual and consolidated annual reports of listed companies located in Hungary were analysed in present paper. The primary objective of this paper is to answer the following questions: To what extent do the companies apply real value assessment in their individual annual report and consolidated report composed by international standards? How does the assessment influence on the result? How does the assessment change the composition of the property? In national practice the real value assessment of financial instruments is immature and in many cases based on estimations. However as a consequence of its balance sheet effect it has a significant effect on the judgement of the business performance. Consequently in the near future it deserves significant attention both in the field of practical application and auditing.Tétel Csak a leíró adatok érhetők el Ami a pénznél is többet ér – az IT cégek sepciális finanszírozásának hazai esetei(2012-12-30) Jenei, Anett; Ványi, BernadettIn the last decade the information technology has changed and thanks to the spread of the services - which are based on the internet - new consumer claims appeared. To satisfy these claims companies were established which provide new services. With the spread of the companies which are based on the information technology the venture capital financing was more popular then before. This financing is the opposite of the traditional inside financing method, because it provides not just owner capital, it provides more, such as active cooperation by the investor and the investors’ managerial knowledge and their relationship with other investors and people. Our essay’s aim is to find the answer to the question: why is the venture capital financing more valuable than the traditional inside financing. Our hypothesis says that the added value is the key of the success of the venture capital financing of the companies which are based on the information technology. The key success factors are the industry specialized knowledge, the experience of the investors and the investors’ relationships. In our essay we provide a comprehensive aspect of three companies which are financed with venture capital and are based on information technology. The companies are in different lifecycle phases. We were led to the conclusion - which is based on the case-study – that in every company’s life the most important factors are the personality of the investors, their managerial knowledge, their experiences and their relationships.Tétel Szabadon hozzáférhető intenzív spárgatermesztés stratégiai tervezése hazai viszonyok között(2012-12-30) Erdős, ZsuzsaAsparagus (Asparagus officinalis) is not well known in Hungary, but in some parts of the world, especially in Western Europe is very popular and favourite vegetable. The primary reason for the economical production of a very early vegetables, so there are not really competitors in the market. Scientific research shows that the asparagus in vitamins and antioxidants due to a beneficial effect on the human body helps in the prevention and treatment of diseases (cardiovascular diseases, cancer and aging) as well. The objective was to analyze the intensive cultivation of asparagus determine what economic conditions could be economically grown in Hungary. In the preparation of calculations and quantification helps in strategic planning. I was made of theme processing use matrixes and analyzes. I deduced that production is related to these processes and their effects. I count the External and Internal Factor Evaluation Matrix values. I did the research into primary and secondary data collection. I came to the conclusion of the examination as to whether the company should implement the asparagus growing investment. This fact is supported by the External / Internal decision making matrix is also the result.Tétel Szabadon hozzáférhető önköltségszámítás gyakorlati alkalmazásának összehasonlító elemzése(2012-12-30) Kovács, DiánaMy dissertation’s topic is thet presentation of system of counting cost. The reason of my choice is that the best understanding of the costs of activities is very important for a manufacturing company in current economic environment. This information claim arises for more and more farmers, as it is often the only means of maintaining competitiveness is cost reduction - of course within certain limits. Common question of corporate owners and management is "How could - if only a small extent – reduce costs?" One of its mean is the activity cost reduction, to which is essential to know that how much the production of unit product cost for the company, namely how much its unit cost. The purpose of my essay is drawing attention to the management information system, to the value and importance of information obtained in the course of determination of the counting cost, to the deviations in results of individual cost calculation methods or rather to the reasons of deviations. In addition, my aim was a thorough knowing and presentation of a complex counting cost process, during which I aimed to configure a sort of system approach.Tétel Szabadon hozzáférhető 2012-es év tevékenységének gazdasági elemzése adott gazdaság esetében(2012-12-30) Kabai, ZsófiaHungary has remarkable natural endowments which are favourable for agricultural production. Thanks to favourable terrain, climate and high-yield soils in the country, Hungarian agriculture has been developing over the years. It also has significant traditions, so for the most of the population it means the main or the complementary source of income. However, the conscious planning is not popular for small enterprises. The present study aims to present the cost and income relations of each branch in the examined farm on farm level in 2012. The results inform the farmer about his activity and help plan the coming years. Examination on the family carrying capacity of the farm is also included in my study. My hypothesis is confirmed by the examinations which highlight that not all the sectors are profitable but as a whole the farm is profitable. Due to its multi-leg stance the farm could carry the family with 5 members and the surplus helps to realize future developments.Tétel Szabadon hozzáférhető „Reál” saját márka fogyasztói elégedettség mérése(2012-12-30) Kristóf, ErzsébetCommercial brands are taking an increasing role in domestic and foreign trade. Private labels were initially immature with respect to packaging as well as the value of the content attribute. In recent years, however, commercial brands have become real competitors to manufacturer brands. The subject of my research is to measure customer satisfaction using the products labelled with “Reál” made and traded by Reál Hungária Élelmiszer Kft. Based on the findings of my research we can claim that the origin, as a customer viewpoint, came to the fourth place, so we can say that there is no ethocentrism present in trade. On the other hand, consumers can be categorised into particular groups base don their buying habits.Tétel Szabadon hozzáférhető Karantén tanulságok: hogyan alakítja át a felgyorsuló digitális forradalom gazdaságainkat(2021-06-30) Vámosi, KiraMy study examines how to transform the digitization of our economy and the labor market. It shows that using different technologies, robotics and artificial intelligence are present in all areas in our life and they transform the economy’s world in their roots. This study looks at the debate that robotics how to related to job losses and creation and shows the misconceptions in connection with this. In the fourth industrial revolution occurred a data explosion where the IT’s most important task is modernization and create the appropriate security which is blessing and curse for the companies because of the huge amount of data available to them that they can use for manipulation of people but important that they can filter out what is important for them. In Hungary, digitization contributes to the growing GDP while increases productivity. With digital solutions people frees up time, they increase their own hours, but this „freedom” they usually use for pointless browsing and this is what the companies need to take advantage of this, they have to learn how to advertise and appropriately grab the attention of customers and they should keep them on the website with customer-centric thinking, so the customer needs will satisfy maximally, this is the base of e-commerce.Tétel Szabadon hozzáférhető KORONAVÍRUS-JÁRVÁNY OKOZTA HATÁSOK VIZSGÁLATA SZABOLCSSZATMÁR-BEREG MEGYE AUTÓIPARÁBAN TEVÉKENYKEDŐ VÁLLALATOK FOGLALKOZTATÁSI ÉS PÉNZÜGYI HELYZETÉRE VONATKOZÓAN(2021-12-01) Maklári, Eszter; Béresné Mártha, BernadettThe Covid19 epidemic in Hungary in March 2020 had a strong impact on all sectors of the national economy after its outbreak, but by the end of the year it had almost stabilized. This means that in 2020 as a whole, the GDP of industrial production was 2% higher than in the same period of the previous year, while the service was able to achieve 1% less performance. The general aim of our study is to present the changes that the pandemic caused in terms of their employment and financial situation through the example of 3 companies operating in the automotive industry of Szabolcs-Szatmár-Bereg county. We assume that, similarly to the national average data, the surveyed companies did not have to experience significant negatives due to the epidemic. For the firms surveyed, the impact of the epidemic required flexible adjustments from managers in terms of employment and financial situation, to which they were able to adapt in time and managed to close the year 2020 profitably. Despite the fact that in the field of employment, companies took advantage of almost every opportunity to retain their employees, there were still redundancies (in the case of micro-enterprises). In terms of the financial situation, the companies were doing well overall, leaving the spring 2020 low behind and recovering by the end of the year, and even one of the companies managed to make an extra profit. Based on indepth interviews with company executives, our hypothesis was thus proven.Tétel Szabadon hozzáférhető GLUTÉNMENTES TÁPLÁLKOZÁSI SZOKÁSOK FELMÉRÉSE A LAKOSSÁG KÖRÉBEN(2021-12-01) Kiss, Noémi; Popovics, Péter AndrásNutrition is a dynamically changing part of our lives. New diet trends or new foods appear in stores every day. The number of gluten-sensitive patients is on an ever-increasing trend, so it is no exaggeration to say that this is a new public disease. In a developed society like Hungary, it is present in 7-12 percent of the population, and the vast majority of them are women. We believe that, although there is information available on the subject, it is important to look at how, in addition to the people involved, food companies are coping with the necessary innovations and improvements in the machinery and technology used in production. Because the widening range of gluten-free foods has a major impact on product composition, production technology, and capital employed. There is a huge competition in the Hungarian milling industry, keeping the legacy of their predecessors, they try to stay competitive and up-to-date, all in the name of sustainability. The aim of the research is to assess the proportion and needs and habits of glutensensitive people and to illustrate the impact of the new nutritional trend on the mill industry. We were also looking for an answer whether there are any significant difference in the production of gluten-free products compared to the production of traditional products. We conducted an online questionnaire survey of the questions, which was completed by five hundred people.Tétel Szabadon hozzáférhető KÖZÉPISKOLÁSOK HAZAI ÉS KÜLFÖLDI TOVÁBBTANULÁSÁNAK MOTIVÁCIÓJA AZ ÉSZAK-ALFÖLDI RÉGIÓBAN(2021-12-01) Gulyás, Dávid; Maklári, BálintSecondary-school students, who stand before matura examination, are making their one of the most difficult decisions of their lives on whether or not to continue their studies. According to the data of the KSH (Central Statistical Office), in 2020 67.5 thousand students passed the matura examination in full-time and adult education. As of September 2020, 91458 students enrolled in higher education. In comparison, the number of applicants for higher education trainings starting in September 2021 exceeded 100,000 (101,878). The primary goal of our research is to examine and analyze the motivation of secondary school students in the region of Northern Great Plain who continue their studies. We are looking for the main factors that encourage young people to continue their education. Our research also includes those who are going to continue their studies abroad. Therefore the target group of our examination is 16-19 year-old secondary school students from the region of the Northern Great Plain (Jász-Nagykun-Szolnok county, Hajdú-Bihar county, Szabolcs-Szatmár-Bereg county) who intend to take their school leaving exams within 1-2 years. Our studies were conducted by using an online questionnaire to which 348 responses have been received. Based on the results, our assumption is that the majority of high school students are planning to continue their studies after passing their matura exam has been proved to be true. Last but not least, we take a glimpse at the expansion and marketization of higher education and examine the distribution of further education motivations based on the motivation theory of Deci and Ryan.Tétel Szabadon hozzáférhető NETTÓ MUNKABÉR ALAKULÁSA MAGYARORSZÁGON ÉS ROMÁNIÁBAN(2021-12-01) Bartha , DánielThe aim of the study is to shed light on the similarities and differences between Hungarian and Romanian personal income tax and wage contributions. In both countries they are taxable persons, in other words residents who are domiciled or habitually resident in the country and, if they are resident taxpayers, their domestic and foreign income is taxable, provided they have not been taxed abroad. A common feature in both countries is that the family allowance can be used, which increases depending on the number of dependents, but in Hungary in a much higher proportion than in Romania. The difference between the two countries is that in Romania, only up to a certain income level can be claimed for this type of discount. The Romanian state has defined certain spheres of activity for which they do not have to pay personal income tax on their income from work. Overall, therefore, it can be said that there are similarities and differences between countries, but to get an objective picture of a country's tax system, it is not enough to know only one type of tax. However, it is sufficient to determine parrel can be drawn between two countries.Tétel Szabadon hozzáférhető NETNOGRÁFIÁS KUTATÁS ÉS SZAKÉRTŐI VÉLEMÉNYEK A HAZAI E-SPORTRÓL(2021-12-01) Jármi, László; Fehér, AndrásNowadays, we often come across e-sports as a term, which is also an explosively growing industry. Its success has, of course, been influenced by the following factors: it can be attributed to the Internet revolution, the growing prevalence of Generations Y and Z, and the everyday use of smart devices, and last but not least, online media platforms. In our research, we present esport as a global phenomenon, map its success, and show how e-sport got here using offline and online resources. With the help of these, we got support for formulating research questions. During data collection, we used the secondary and primary methods of marketing research (participant and non-participant netnographic observation and 5 expert interviews). We were briefed on how Generations Y and Z view e-sports. In our observation, there is a great demand for this kind of “sport”. In the last decade, e-sports have become a challenge for offline sports, both in terms of viewing and real sports. The camp of e-sports consumers is growing rapidly we believe that, in a global sense, it is a forward-looking sport with increasingly serious economic challenges and funding at the organizational levelsTétel Szabadon hozzáférhető GAZDAGODÓ GAZDAGOK ÉS SZEGÉNYEDŐ SZEGÉNYEK JÖVEDELMI EGYENLŐTLENSÉG LATIN-AMERIKÁBAN(2021-12-01) Abuczki , MariannaNowadays, growing income inequality is coming to the front because it is becoming a severe problem in developing and developed countries. We can find several periods when income inequality reached an enormous extent during history, and there is a similar phenomenon nowadays. The question is whether inequality exists but how large its size is. My paper aimed at finding the effect income inequality has on society. It is clear that while some people become rich in a society, others get into poverty, making society’s polarisation stronger. Latin America is one of the areas where inequality is very high can result in questions: how big inequality a country can cope with and to what extent it can disintegrate the society. Based on data analyses, we can conclude that due to the growth of social polarization middle-class decreased in the society. A decreasing middle-class evolved due to the different interests among the members of the society and political and economic decisions.