Gazdálkodástudományi Közlemények (DE-journals)

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https://hdl.handle.net/2437/377663

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Megjelenítve 1 - 20 (Összesen 164)

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Civilek és a döntés
(2024-02-19) Pierog, Anita
The objective of my research he was, that, let me examine the decision situations of the civil sphere, and the factors influencing the decision. Several of the draughtings of the decision exist in the literature. Stems from this, that everybody may interpret it some other way, for his own values and his notion adequately. I drew it up in such a way based on these that the decision is a process, which is different on his row between opportunities, we make a choice, and what has a some kind of consequence, and it is necessary to bear his consequences looking at ourselves. The civil sphere works some other way in many looks, than the business world. This stems from the fact that his members, his leaders make this activity beside the capital occupation of these organisations in most cases. I established what kind of factors influence the decision of the organisations' leaders based on my examinations, what kind of expectations they want to be equal to, how the decisions are made, what kind of feedbacks the decisions receive his effects.
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Prevenció és rehabilitáció gazdasági szempontú vizsgálata kézilabda sportág specifikusan
(2024-04-22) Gyökös, Barbara; Dr. Bácsné Dr. Bába, Éva
Nowadays, in sports stakes and high expectations pushes the boundaries of health, which are definitely threats to athletes. The temporary loss of an athlete can have a negative impact on the future performance of the team, which can also cause an economic problem for the club. The high cost of treating sports injuries and then funding rehabilitation can place a significant burden on the club or the athlete himself. Prevention can definitely be a solution to avoid sports injuries. In our research, we examined the economics of injury-related information from sports associations and athletes. Based on our findings, our assumption is that it is better to invest in prevention than to finance rehabilitation. These trainings can be incorporated into regular workouts not necessarily an additional cost for the clubs. Potential injuries, on the other hand have negative consequences for both the player and his club.
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borturizmus fejlődése egy családi pince-borozó gazdaságossági vizsgálatán keresztül
(2024-01-26) Zborai, Márta
Vine-growing culture and wine production has had traditions in the district of Tokaj since generations. Regarding the historical past and the present conditions of the town and Hegyalja, the local government and the entrepreneurs have faith in tourism relating to the future of the community. One of the most important bases for the subsistence and livelihood of the residents and enterprises is the development of tourism, in which the tourism services connecting to viticulture form the starting point. The wine is a confidential product, in this way it is relevant for wine producers and consumers to meet each other during visiting wine cellars, where family enterprises play a significant role. I investigated the situation of Tokaj from the aspect of tourism as well as the effects of wine tourism to the social, economic and cultural life of the town. I represented the significance of wine tourism by introducing the foundation of a wine cellar. I made deep interviews with the owners in order to get acquainted with the circumstances of starting the business and its operation. The business operates as a family enterprise among the so-called Szerelm cellars of Tokaj. I analyzed the costs of the operation and investment, and examined the future plans of the entrepreneurs and modeled the recovering conditions of an investment of the entrepreneur by using dynamic investment analyzing methods. On the basis of the consequences deduced from the results, I reflected the significance, situation and opportunities of family wine cellars.
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Egészséges táplálkozás vizsgálata a Debreceni Egyetem hallgatói körében
(2024-04-22) Fenyves, László
Health is the most important thing in our lives that we need to pay close attention to and strive for a health-conscious lifestyle. Continuing to eat properly plays a very important role in maintaining our health. The aim of my research is to examine how well university students (between the ages of 18 and 30) eat healthy in order to maintain their health. In the course of the research, I conducted an online questionnaire survey, the questions of which I compiled myself and filled in a total of two hundred and thirty-four students from the University of Debrecen. Completers of the questionnaire consider exercise to be more important than healthy eating in order to protect their health. In the case of nutrition, there are areas where it can be said that people pay attention to healthy eating, but for the most part, based on the results, the fillers do not eat healthily, despite the fact that, based on their opinion, care is taken to maintain a healthy diet.
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leader program vizsgálata – esettanulmány A Dél-Zempléni Leader Helyi Közösségnél
(2024-02-19) Varga, Klaudia
Through Leader the European Union created a program, which aim was to favour the development of rural economy. In my work I examined the settlements of the South-Zemplén Local Action Group from several aspects. One of my questions was, if Leader, that is present in Hungary since 2001 can fulfil its function and people are aware of the program. I was also looking for the answer, if bottom up approach helps the program and local residents are willing to take part in the development of their region. Two surveys were carried out to find answers to the questions. Based on the answers to the first questionare it turned out, that the number of those, who are not aware of the program is still high. It was also presented, that the LAG includes too many settlements, which makes the cooperation more difficult. Currently most of the settlements can not see the advantage of cooperation with other towns. In my second questionare I checked the adaptation of the program with the help of local government actors. It was revealed, that the goal of the program is good but there are still a lot to do to reach its principles, including social learning and implementation of muti-level governence.
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BRICS országok jelenléte Afrikában
(2024-03-14) Lantos, Lili
Nowadays the BRICS countries act as a bigger and bigger part of the world economy, thanks to their investments primarily, and at the same time the African continent provides several possibilities to the investors (raw materials, huge market).The economical dimensions, which I examine, include the changes of the historical relations between countries, foreign direct investments (FDI) and those specific investments which were implemented by state-owned or private companies. In most cases, I use the database of UNCTAD and OECD, moreover I examine those incentives which mastermind the African entering/penetration policy of the mentioned countries. I also cover those strategies which these countries applied in the area. In the course of my research, the following conclusions can be drawn: all of the BRICS countries have (among others) two basic goals in the region – obtain as much raw materials as possible and secure market for their products – furthermore, it is established that the big part of the investments in Africa has been done by the multinational companies of the BRICS countries, usually involving the local enterprises in the form of joint ventures. As a final conclusion it is clear that if the countries of the black continent followed the model of South-Africa, they could utilise the capital, which arrives to the region from the BRICS countries, more successfully.
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Étteremnyitás és rendezvényszervezés – avagy innovatív lehetőségek a debreceni vendéglátásban
(2024-03-14) Pajti, Judit
In my thesis I studied that nowadays what kind of restaurant is worth opening and how it can be made successful and sustainable. My further objective was to analyze the cost and profit conditions of certain innovative events. In my thesis I received a comprehensive, thorough result of what restaurants may be successful and in what way. Nowadays it is very important to follow the latest trends relating to equipment and food. It is worth focusing on dishes reflecting domestic tastes; furthermore, it is important that several international dishes should appear on the menu. Regarding the present hospitality situation, it is very risky to start a restaurant, but with the combination of different sources it is still possible to realize a business. Every business has problems, which can be solved with patience, increased advertising activity and a lot of work. The most important fact is that the restaurant’s success can be maintained with patience, perseverance, self-confidence and the best quality.
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Versenyképesség és családi gazdaság
(2024-01-26) Eszlári, Ágnes
The term of family farm is wide known and applied in all over the world. Most ancient and basic atmosphere is the family itself, no wonder family organizations also properly operate in the agricultural activity. I live in the countryside and my family deals with agricultural affairs so I can directly experience by my environment what it means to live from and for the land. It is a hard world, although the rest of the society, who cannot see our every days, have doubts. According to my hypothesis described before the preparation of the essay, there is a reason to live for sustainable, viable family farms on the long term in rural areas, nevertheless their number will decrease on the middle term and concentration may be predictable. My objective was the verification of my hypothesis, which was supported by the preparation of the essay. I have only measured those family farms of the local producers who met my predefined conditions for the viable family farms. This term means for me that at least one person works in the family business of the family members and there is an adequate capital for the family to sustain and develop activity, take the responsibility of production and agricultural activity means the prime source of income. Some time ago these farms started their activity as little family farms, with the progress of time they grew bigger. Based on my survey I have declared that farms, and other family-based ventures, which were examined and had similar parameters may compete even on the long term with large-scale production, and their reason to live is justified in the world, in Europe and even in Hungary.
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Rövid vágásfordulójú nemesnyár energiaültetvények gazdasági értékelése Hajdú-Bihar megyében
(2024-02-19) Gabnai, Zoltán
Small and medium-sized holdings engaged in crop production face major difficulties these days, which makes it necessary for the producers to try to utilise the lands they handle as reasonably as possible, making use of the characteristics of the terrain. As for producing traditional field crops, due to the weather-related and market risks the farmers’ activities are often only made profitable by the subsidies they receive, therefore in my opinion it would be reasonable to encourage the usage of alternative land utilisation methods. One such option is the production of energy plants, and in particular woody energy plantations, which are suitable for reducing these risks, although due to their plantation-like characteristics they narrow the sowing structure of the holdings, and require cooperation or the renting of harvesting machines because of the special machinery requirements of harvesting. The area that I examined is the city of Derecske and its environs, where experiments involving poplar species are actually going on, thus the data regarding investment and operation were available to me. We can say that the quality of the energy poplar’s cultivation area in the given holding is worse than the area’s average, which underpins the assumption that these plantations can mainly be competitive where the conditions of production are worse. In my paper I examine models in order to find out what economic conditions are needed for an energy plantation of poplars, with a rotation period of two years, to be competitive as compared to a frequently used crop rotation typical to the area. Under the examined circumstances the plantation can be a profitable alternative, both on the grounds of its gross margin and the indicators of the investment analysis.
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NETNOGRÁFIÁS KUTATÁS ÉS SZAKÉRTŐI VÉLEMÉNYEK A HAZAI E-SPORTRÓL
(2021-12-01) Jármi, László; Fehér, András
Nowadays, 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 levels
Szabadon hozzáférhető
Szolgáltatásnyújtás az ITIL módszertan ajánlásainak megfelelően
(2024-02-19) Kupai, Boglárka
Conventional methods aimed at cutting costs and work force reduction are becoming more frequent during the period of recession. Although, the may not be the most expedient manners. Management can financially benefit by making decisions based on the recommendations of frameworks. IT Infrastructure Library (ITIL) is such a methodology, which contains de facto standards, best practices. An organization can create its service desk, managing incidents according to these commendations. During my research project, I intended to get to know if these best practices are really operative in practice, how the ideal number of employees can be determined, and if the service level and availability can be assured. The economical operation of a firm can be obtained and preserved in different ways. The main standpoint for customers is to get the expected level of service for an agreed price.
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Magyarországi sertésintegrációs modellek átfogó gazdasági értékelése
(2024-03-14) Marczin, Tamás
It can be clearly seen that one of the main innovations in the leading sectors of agriculture in the world is the construction of mergers through integration. The reason for this is that they can reach a larger customer base, and on the other hand, they can supply this broader consumer range with a more homogeneous product range. So, ultimately, their market opportunities are greatly improved by cooperation. Among the sectors mentioned above, the pig sector can be highlighted. Co-operation with Europe's leading pig farms has a decade-long history. Its foundations were laid down in Article 39 of the Treaty of Rome, which aimed to increase the efficiency of agriculture. Over the years, a major model of integration has been one of these, the Danish model, which today represents 93% of the vertical scale. „The main one is an integrated production system that financially rewards the producer for the success of the chosen processor” (MICHAEL, 2012). Before the change-over in Hungary, the New Economic Mechanism of 1968 played a significant role in pig production, the aim of which was to increase the efficiency of domestic agriculture. Thanks to this, a special form of integration has been created. The situation in the sector has changed significantly since the change-over. With the reorganization of ownership and the requirements of new market channels, the competitiveness of the sector has fallen significantly. However, there have been several efforts over the years, and this effect has not been completely counterbalanced by the present. In the light of the above, I set out to examine major European and Hungarian integration activities using the literature. Then I suggest a possible development opportunity.
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pénzügyi instrumentumok valós értéken történő értékelésének szerepe a tőzsdén jegyezett vállalatok körében
(2012-12-30) Kiss, Ágota
The 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.
Szabadon hozzáférhető
A nádudvari töltött káposzta piaci bevezetésének statisztikai vizsgálata
(2024-02-19) Pál, Enikő
My thesis’ topic is the introduction of the stuffed cabbage from Nádudvar to the market. In my thesis I tried to find the answers whether there is a demand for ready-cooked stuffed cabbage or it maintains a home-made traditional dish. Furthermore, my aim was to examine who worth to target, where to sell it and how much money the respondents are willing to pay for this product. The research extended the Hajdú-Bihar County, where 600 people were interviewed. The questionnaires were filled in personal and online. The results were calculated with Microsoft Excel and SPSS 13.0 software. Out of the questionnaires 543 pieces were assessed. The following applied statistical methods were used: the independence test, t-test, ANOVA, and correlation calculations. Based on these results, I suggest that the company should introduce this product to the supermarkets and hypermarkets in the cities, so the advertising activities should be done in these commercial units. My survey showed that younger people are willing to buy this product, so they are recommended to be identified as target groups. Statistically demonstrable, those who have higher income tended to consume this ready-cooked product, so the price may reach the higher price level, which can create confidence in the quality of this product.
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munkaerőpiacon elvárt kompetenciák a tehetséghiány tükrében
(2024-04-22) Sóskúti, Rebeka; Héder-Rima, Mária
Achieving organizational efficiency requires high-performing employees, i.e. talents. Effective employees have different knowledge from each organization, i.e. hard competencies, which mostly depend on the specifics of the organization. However, an additional condition for successful performance is the existence of soft skills of the employees, which is typically specific to the area of operation of the organization. In the course of our research, we sought the answer to what are key competencie employers demand the most in Hajdú-Bihar county, and which skills can help employees achieve outstanding performance. In our studies, we examined more than 120 position needs of 33 local employers in terms of competencies required of employees. Based on this, most of the competencies sought by employers can be classified as soft skills. In Hajdú-Bihar county, an individual whose primary problem-solving ability is outstanding, communicates well, does precise / accurate work, and does it all independently is considered to be a really sought-after and talented employee.
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influencer marketing megítélésének vizsgálata netnográfiával a Z-generáció körében
(2024-04-22) Balogh, Balázs
It is a general tendency, that there are several significant differences between the judgement of generations owing to the nature of the given era and to globalisation. That is also the case with the so-called ‘influencer marketing’, which became one of the most divisive marketing strategies. As a consequence of digital revolution and the integration of social media into our everyday life, the number of these influencers has risen, and it continues to grow day-by-day. Furthermore, the phrase is so well-known in our word-hoard nowadays, that everybody, from the youth to the older generations, has heard it at least once in use. But what sorts of associations are created about influencer marketing by different generations, especially by Gen Z, which is the most interested in this topic? The aim of this study is to examine the whole phenomenon and find the most adequate answer for this question using the so-called netnography. The netnography is a qualitative research method, which provides opportunity to analyse the undisturbed communication of online communities. It is essential to understand the huge diversity of opinions regarding influencer marketing because it can be helpful for those companies, that are thinking about the effectiveness of this strategy for an authentic advertising campaign, or even for individuals, who are considering building an own personal brand. This study is the first, initial phase of a broader research about social media marketing.
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Nagyecsed és Fábiánháza gazdálkodásának összehasonlítása 2004-2011 között
(2024-02-19) Lábas, István
The statement that limited resources together with the unlimited user demand force local goverments to follow the principle of strictly target-orianted financial rationalism is becoming more and more valid these days. The aim of the present thesis is to show how two local governments (Nagyecsed, Fábiánháza) use their financial resources at their disposal. One of the most serious problems we are facing today is migration. Which affects these communities as well causing demographic problems. Diminishing population means fewer jobs and fewer enterpreneurs which results in a lower income for these communities. It is interesting to observe that in many cases lower population figures leave municipial spendings per capita on a cause of increase contrary to previous expectations.
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nedvességtakarékos talajművelés szerepe a kukorica termesztésében réti-csernozjom talajon
(2012-12-30) Bakti, Beatrix
Industrial 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.
Csak a leíró adatok érhetők el
TÁPLÁLKOZÁSI SZOKÁSOK VIZSGÁLATA AZ EGYETEMISTÁK KÖRÉBEN
(2021-12-01) Vámosi, Kira Fanni; Kiss, Virág Ágnes
Nowadays, it can be observed that the importance of healthy nutrition is becoming more and more prominence, yet there are many misconceptions and beliefs about healthy nutrition among people. Many people follow diets that are specifically harmful to their health, although they may not be aware of it. Unhealthy nutrition is more noticeable among college students, presumably because of their rushed lifestyles and the ever-changing dietary fads they consider to be followed. In the focus of our research, we examined the eating habits of 18-30 year old students based on the results of a national questionnaire survey and the available literature related to the research. The main conclusions are as follows. More and more people (25.7% of the sample population) are pursue a gluten-free diet without suffering from food intolerances, and mistakenly think that doing so is good for their health, as the human body needs all the nutrients in the right amount. A small number of university students (31% of the sample population) consume milk and dairy products daily, which is a top priority among young people. Actual consumption patterns differ from those considered healthy by professionals.
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Élelmiszer-kereskedelmi vállalatok felelős magatartása
(2024-01-26) Szepesi, Gyöngyi
The representatives of scientific life in the field of environment protection and corporate social responsibility more and more often stress the importance of the social and ecological effects of operating companies. Therefore companies also recognized that the traditional value system of business – which is based upon profit, econimic growth, technological efficiency and financial performance – does not help reaching environmental and social aims. A growing number of company directors integrate social aspects, human rights and aspects of environmental protection into the goals and values of the comany other than maximizing profit. Therefore corporate social responsibility appears through the modofication of the traditional framework of objectives. This study aims to introduce management instruments by which companies publicise their commitment to environment protection and social responsibility. Subsequently the study aims to evaluate the attidute of multinational companies in the Hungarian food industry, concerning the subject matter.

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