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Tétel Szabadon hozzáférhető Republikanizmus-e a Trumpizmus?(2024-09-27) Porcsin, ZsomborThe election of Donald Trump was the most shocking event of the last decade on the stage of world politics. His presidency generated controversies that had a huge impact on U.S. political life and social dynamics. Under his leadership the Trump cabinet made many economic policy decisions, which included tax reforms and trade wars with countries that were not sympathetic to the president’s taste. His style and communicational methods were unusual for the average citizen, which provoked strong reactions both in the U.S. and around the world. The aim of this paper is to provide a deeper insight into the political paradigm shift that took place during his presidency, as well as its effects on American politics. After completing the primary and secondary data acquisition, I was able to establish the following: Although the Republican likes to brag about how many key decisions he was able to achieve during his presidency, in reality he was unable to get any significant policy act passed, primarily because he mistrusted his colleagues in his own party, These antagonisms were fueled by the president's incompetence through the perceived political climate and Trump’s constant lies. We have to say that without a doubt the new yorkian’s presidency fundamentally changed the attitude of the West and the East towards each other, nowadays we are in the midst of another cold war, the consequences of which we cannot foresee now .Tétel Szabadon hozzáférhető SERTÉSHÍZLALÁSSAL FOGLALKOZÓ MAGYARORSZÁGI VÁLLALKOZÁSOK GAZDASÁGI HELYZETE 2019-2023 KÖZÖTT(2025-08-31) Karap, FerencThe aim of this study was to provide a comprehensive overview of the economic situation of Hungarian pig prodcuer companies between 2019 and 2023. The analysis focused on the development of profitability, liquidity, indebtedness, asset structure, and market and regional concentration. The literature review presented the global, EU, and domestic position of the pig sector, and examined key influencing factors such as African swine fever, changes in feed and energy prices, the COVID-19 pandemic, and the evolution of slaughter pig prices. Data were sourced from the EMIS database and supplemented with figures from the e-reporting system. The sample included 103 companies classified under TEÁOR 0146. Descriptive statistics and grouped analyses were used to process the data. The findings showed a significant decline in profitability in 2021, while most indicators improved gradually in 2022 and 2023. Market concentration remained moderate, with revenue largely dominated by a few larger players. Geographically, pig production is mainly concentrated in the Great Plain and South Transdanubia regions. Overall, the sector proved to be resilient and successfully adapted to the adverse market conditions during the examined period.Tétel Szabadon hozzáférhető CSALÁDI VÁLLALKOZÁSOK UTÓDLÁSÁNAK BIBLIOMETRIAI ELEMZÉSE(2025-08-31) Nagy-Tóth, BoglárkaThe economic importance of family businesses is indisputable, but one of the biggest challenges to their survival is the issue of succession. The aim of this study is to map the scientific background related to generational change in family businesses using bibliometric analysis. A total of 1,256 articles on succession published between 1990 and 2025 in the Web of Science database were analyzed using VOSviewer software, which identified five main clusters of topics in family business succession research: performance, psychological dimensions, management, corporate governance, and cultural differences. The qualitative interpretation of the clusters highlights the complex nature of family succession and the key factors for successful generational change, such as formal planning, knowledge transfer, and family harmony. In addition, the study also addresses underrepresented areas of research, such as religion, risk management, and the role of female successors. The study contributes to the theoretical and practical understanding of succession and suggests new directions for future research.Tétel Szabadon hozzáférhető AZ E-KÖNYV ELFOGADOTTSÁGA X, Y ÉS Z GENERÁCIÓS OLVASÓK KÖRÉBEN(2025-08-31) Juhász, RékaIn parallel with the rise of digital technology, e-books are playing an increasingly significant role in both the global and domestic book markets. This research aims to explore how members of Generation X, Y, and Z relate to e-books, focusing on their preferences, usage habits, and their vision for the future of digital reading. The study is based on a quantitative questionnaire survey, using 445 responses to examine reading attitudes, motivations behind e-book use, and perceptions of the format across different generations. The results indicate that printed books still dominate – even among the digitally native Generation Z readers – while e-books are mainly preferred for practical reasons, such as convenience and space efficiency. Pearson's χ² test reveals significant generational differences in opinions about the future popularity of e-books. The findings suggest that targeted marketing and education based on generational segmentation may be the keys to a successful digital book market strategy.Tétel Szabadon hozzáférhető AZ UEFA KLUBVERSENY-RENDSZEREK BEVÉTEL-ELOSZTÁSI MECHANIZMUSAI(2025-08-31) Macskin, László; Bács , Bence AndrásAz UEFA versenyrendszerei átalakulóban vannak, amit a 2021-ben bejelentett Európai Szuperliga is ösztönzött. A 2024/2025-ös szezonban változások léptek életbe a Bajnokok Ligája, az Európa Liga és a Konferencia Liga lebonyolítási és bevétel-elosztási rendszereiben. A dolgozat célja ezen rendszerek pénzügyi folyamatainak elemzése, különös tekintettel a klubok kifizetéseire. Kutatásom során szekunder adatgyűjtést végeztem. A Bajnokok Ligája, az Európa Liga és a Konferencia Liga rendszereit vizsgáltam a korábbi 2023/2024-es és az új lebonyolítás szerinti 2024/2025-ös szezonokra vonatkozóan. Kiemelten vizsgálva, hogyan befolyásolja a változó lebonyolítási struktúra a klubok részesedését. A Bajnokok Ligája, az Európa Liga és a Konferencia Liga résztvevői négy fő forrásból jutnak bevételhez az UEFA által: indulási díjak, teljesítményhez kötött összegek, koefficiens alapú tételek és market pool bevételek alapján. Ezen pillérek alakulnak át a 2024/2025-ös szezontól. A BL-ben a klubok több, mint 4-szer akkora összeghez jutnak mint az Európa Ligában. A Konferencia Ligában az elérhető összeg lényegesen kevesebb, kb. 1/9-e a BL-hez képest. Következtetésem szerint a versenyrendszerek átalakulása és bevétel-elosztása továbbra is jelentős hatással lesznek az európai futballklubok gazdasági helyzetére. A reformokat részben külső nyomás generálta, így a jövőben további változások várhatóak, amelyek akár egy Európai Szuperligához hasonló versenyrendszer kialakítását is eredményezhetik.Tétel Szabadon hozzáférhető VÁLTOZÁS VAGY MEGTORPANÁS? A Z GENERÁCIÓ KLÍMAATTITŰDJÉNEK VIZSGÁLATA(2025-08-31) Pintye, Lili MirellaThe study examines the attitudes of young people in Generation Z towards climate change and the factors that influence it, such as economic and social crises. It draws conclusions from data from EIB (2019-2024), Deloitte (2022) and my own non-representative survey (N=230). The research will focus on the main drivers that motivate young people to engage in sustainable behaviour. These include the development of recycling schemes and factors that promote the uptake of electromobility. The results show that the importance of climate change is already recognised, but there is a high level of inertia. However, it should be highlighted that climate change scepticism remains relatively high among this age group, pointing the need to change the educational and communication strategies. The study emphasises that individual and societal change is needed to promote sustainable behaviour.Tétel Szabadon hozzáférhető KIHÍVÁSOK AZ IRODAPIACON: COVID-HATÁS, ENERGIAVÁLSÁG, ESG-SZABÁLYOZÁS(2024-09-27) Gyöngyösi, Réka Zita; Szendrey, Orsolya; Futó, Judit Edit; Harazin, PiroskaThis study describes the changes in the office market due to the Covid epidemic, the energy crisis and ESG regulation. Recent events have brought unexpected twists and turns that have forced people to reorganise their lives, including their workplaces and the way they work. The impact on the office market of the three changes described in this research are examined separately, but it is worth noting that there is a correlation between the three events/impacts, as scores on the ESG framework can give companies a forecast of how to deal with a potential crisis (Dudás & Naffa, 2021). The outbreak of the Covid pandemic has affected the whole world, not just people, but industries and companies. It has also left its imprint on the office market, with the growth of the home office and teleworking. Subsequently, the start of the Russian-Ukrainian war has resulted in an energy crisis that nations have had to fight and are still having to deal with today. In addition to all this, a sustainable future is not to be dismissed as an indispensable world goal. In the office market, because of the previously mentioned changes, new standards and regulations have emerged to ensure that workers and companies have a suitable, safe and sustainable environment in which to work. The aim of the research is to give the reader an insight into what is expected of a workplace and what goals companies should set for sustainability. By bringing these segments together, positive results in the sustainable aspirations of the office market and its stakeholders can be observed soon.Tétel Szabadon hozzáférhető Játékoskölcsönzések elszámolása a Nemzetközi Pénzügyi Beszámolási Standardok (IFRS-ek) rendszerében(2024-09-27) Nyul, DávidFootball is more than just a sport, it has huge impact on the world, playing an increasingly important role in the global economy from a business perspective. In my research, I sought to answer the question of how football clubs applying International Financial Reporting Standards (IFRS) account for transactions related to the loan of players. The Union of European Football Associations (UEFA) classifies loans into four main types: general loans, loans with unconditional obligation to buy, loans with option to buy and loans with conditional obligation to buy. In the general case, football companies can decide whether or not to apply IFRS 16 Leases when borrowing players. If they do, the player’s registration right is recognised as a right-of-use asset. However, under the standard, if the lease term is less than 1 year, the lease payments are recognised as expense. It is also possible for football companies not to apply IFRS 16 at all if they consider that the player loans do not meet the definition of a lease, in which case IAS 38 Intangible Assets should be applied. In the other three specific cases, football companies should consider whether or not the player’s registration rights are expected to be permanently transferred to the borrowing club.Tétel Szabadon hozzáférhető A BEFEKTETETT ESZKÖZÖK SZÁMVITELE ÉS ÉRTÉKCSÖKKENÉSE A VÁLLALKOZÁSOK PÉNZÜGYI TELJESÍTMÉNYÉNEK TÜKRÉBEN – UKRAJNA ÉS MAGYARORSZÁG SZÁMVITELI GYAKORLATÁNAK ÖSSZEHASONLÍTÁSA(2025-08-31) Simon, Violetta; Pataki, GáborThe study examines the impact of fixed asset accounting and depreciation on corporate financial performance through a comparative analysis of accounting practices in Hungary and Ukraine. The accounting and valuation of fixed assets—considered the foundation of long-term business operations—significantly influence corporate income statements, return on assets (ROA), and economic value added (EVA). In Hungary, accounting regulation follows a conservative approach, with assets recorded at historical cost and limited opportunities for revaluation. In contrast, Ukraine’s accounting system—aligned with IFRS standards—offers greater flexibility, more frequent revaluations, and a wider range of depreciation methods. These differences affect not only the book value of assets but also performance indicators, which in turn influence the decisions of investors, creditors, and other stakeholders. The study presents the country-specific accounting processes for asset capitalization and depreciation, as well as their economic implications.Tétel Szabadon hozzáférhető Tanulási görbe elemzések a SpaceX példáján(2024-09-27) Magyar, AlexandraThe aim of the paper is to show the presence of learning curves in the operations of the private space company SpaceX. My two main research questions focus on the existence of a learning curve in the company, and more specifically, in the case of the Falcon 9 rocket. In my research, I will review the various literatures on learning curves and private space industry competition. The analysis is based on public launch data collected from 2006 to June 30, 2023. I analyzed the available data in Excel spreadsheets, using dot plots and trend line fitting, and determined the learning curve equation, explanatory power and rate of progression. Based on the results, I have retained my hypotheses, as the general shape of the learning curve is found in all rockets and Falcon 9.Tétel Szabadon hozzáférhető A HAZAI NAGYVÁLLALATOK ESG KÖZZÉTÉTELEINEK ÖSSZEHASONLÍTÓ ELEMZÉSE AZ ÜZLETI SZEKTORBAN(2025-08-31) Gulyás, DávidThe role of sustainability is becoming increasingly important worldwide, including in domestic business. This study focuses on the ESG (environmental, social and governance) performance and disclosures of large Hungarian companies. In my research, I developed a single ESG questionnaire, based on which I examined the ESG performance of ten large domestic companies and created a proprietary ESG index. The index was used to assess environmental, social and governance aspects separately, as well as aggregate ESG performance. The results show that the majority of the companies surveyed have recognised the increasing need for sustainability reporting, but in several cases I also identified gaps in content. These gaps may hinder the practical implementation of the ESG approach.Tétel Szabadon hozzáférhető SIGNALING AND SCREENING IN EMPLOYEE SELECTION: SKILL, EDUCATION, OR EXPERIENCE?(2024-09-27) Sahi, Anoosha TariqOne of the critical elements of organizational success is selection. This study examines the importance of three factors—abilities, work experience, and education—that serve as indicators and filters in the selection process. It aims to determine how current job market entrants perceive the importance of these three factors from the perspective of employers. The study employs survey data collected from 110 students. The key finding is that respondents consider skills to be the most important, followed by experience, with education playing a secondary role.Tétel Szabadon hozzáférhető SCREENING AND SIGNALING IN HRM THROUGH ANALYZING JOB ADVERTISEMENTS(2024-09-27) Attia, Huda Ashraf Samy MohamedIn today’s evolving business environment, Human Resource Management (HRM) is vital for organizational success. This paper analyses job advertisements to examine recruitment practices using the signaling and screening theories as a framework. By studying 100 LinkedIn postings, sector-specific differences are identified in education, language, and skill requirements. The findings underscore the strategic importance of aligning recruitment practices with organizational differences, as well as provide evidence on the signaling and screening roles of job advertisements.Tétel Szabadon hozzáférhető A 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 Az egészségturizmus lehatárolása és rendszerének bemutatása egyes hajdú-bihar megyei gyógy- és wellness-szállodák vezetőinek véleménye alapján(2024-02-19) Vajta, Anett GyöngyiNowadays people pay more and more attention to preserve their health and prevent illnesses. The causes of this behaviour are globalization and the busy lifestyle that vivified the special form of tourism where the motivations are achieving health and well-being. While doing my research, my aim was to define health tourism and its subsectors in the most acceptable way. There are many definitions but in my opinion the definition of the II. National Development Plan is the most appropriate one. On the other hand I attempted to give insight into Hungary’s health tourism regarding its supply and demand. Last but not least the responds given to my questionnaire shows that the tourism national economy arm and health tourism subsector are key elements of the performance of the Hungarian national economy. The respondents think that with appropriate development, infrastructure and marketing activity that reflects not only the Budapest-Balaton line we can achieve that health tourism will remain one of the most successful areas of our national economy.Tétel Szabadon hozzáférhető A folyamatmenedzsment alkalmazása a rendezvényszervezés területén(2024-02-19) Palatinus, BrigittaAccording to the old functional approach the leaders of the companies were thinking in tasks, competencies and classes. Nowadays the process approach is increasing. According to this approach it has to be done among the processes covering the understanding system components for the company’s leaders. I would like to introduce the importance of the program organization processes through the “Nyári Ifjúsági Játékok” (Summer Youth Games). Organising a program beginning with the initial planning process it is necessary to consider the supplementary works since the danger of the program implement resides in the details and the built up thoughts are adequately indispensable in the organization. The goal of my research paper that let me reveal it between the single activities of the process with the application of the process view logic connection system and let me eliminate the sources of the problems coming during the organization. I consider all important issues the selling and using happen in parallel with the programs and flows out the subsequent correction of the problems and there is no chance to further opportunity.Tétel Szabadon hozzáférhető Az 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 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 A kézműves cukrászipar jelenlegi helyzete magyarországon(2024-02-19) Ladányi, KrisztinaThe last few decades witnessed several changes in the Hungarian handi-craft confectionery industry. In the 1990s, after the change of regime the industry enjoyed a boom which lasted until the 2008 global economic crisis transforming the industry and making its situation more difficult. Although the industry encountered a few problems even before 2008, when the crisis infiltrated into the country, the Hungarian confectioners had to tackle more and more problems, including vocational training, qualification, learning, the use of raw materials, black economy, the spread of multinational companies, etc. Besides, the use of artificial materials and semi-finished products which ruined the prestige of the trade gained importance. In my paper I wish to explore the situation of the Hungarian traditional handi-craft confectionary industry and the most important factors which had a dramatic impact on it. In addition, I wish to present the past, the present and the future of confectionery. Relying on my research, I suggest that the core problem of the Hungarian handi-craft confectionery industry lies in the decreasing importance of the handi-craft products. The problem is directly influenced by the spread of multinational companies and the baker’s trade, the existence of the black economy and educational issues as well.Tétel Szabadon hozzáférhető A 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.