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Tétel Szabadon hozzáférhető A KERESKEDELMI VÁLLALKOZÁSOK CONTROLLING TERÜLETÉNEK DIGITALIZÁCIÓS SAJÁTOSSÁGAI(2023-11-23) Bajnai, PéterOne of today’s most important social and economic phenomena is the fourth industrial revolution, the effect of which is that digitalization can significantly transform business processes. The corporate controlling area cannot avoid transformation either, its methods and tools will change. Just as controlling itself, its changes can also differ between sectors, especially in the extremely diverse service sector. The aim of the research is to examine, on a domestic sample, whether there are differences in this respect between companies with a main commercial activity and the rest of the service sector. The data of the questionnaire research conducted with 46 controllers and managers were evaluated by means of cross-tabulations, averages and statistical tests. There are no differences in the digital development of the key performance indicators that form the basis of controller work, in the use of ERP systems, automation solutions and language algorithms. In the commercial group of the sample, the use of business intelligence tools providing advanced planning and analysis options is significantly more common. The two groups of the sample do not differ in terms of the factors encouraging the digitalization of the controlling area, but the companies with a commercial main activity differ in terms of the importance of the factors hindering the process: they are more averse to new technologies, more afraid of their usual positions, but perceive the financial aspects of the development to be less important.Tétel Szabadon hozzáférhető A Dreher Sörgyárak Zrt. és a Heineken Hungária Sörgyárak Zrt. vagyoni és rövid távú pénzügyi helyzetének elemzése és összehasonlítása az éves beszámolók alapján(2022-06-30) Bárczi, BenceAbstract Hungarian brewing has a long tradition, which is why this iconic drink is so popular in our contemporary society. The topic of the following article is the company analysis and comparison of the assets and short-term financial situations of Dreher Sörgyárak Zrt. and Heineken Hungária Sörgyárak Zrt. based on annual reports because with this we can get an answer to the outstanding success of these companies. I collected the data necessary for the indicators for the last 5 years, so that I could get a fresh and comprehensive picture of the companies' operations.Tétel Szabadon hozzáférhető A turizmus iparágában végbemenő humánerőforrás átszerveződés az elmúlt évek távlatából, Erdély vonatkozásában(2024-05-22) Gergely, NorbertNowadays, employment in various economic fields and the possession of appropriate professional knowledge are of considerable importance, especially in the services sector, where properly qualified personnel is a key factor in terms of the development of satisfaction in the demand segment. As an apropos of this, the human resource reorganizations taking place in the Transylvanian region and the willingness to work form the subject of the research, focusing on the tourism industry, which was a difficulty for businesses providing various services during the period of the Covid-19 epidemic that spread in 2020. In a significant part of the international studies related to the topic, the difficulties arising because of the change in the attitude of the tourist human resources are mentioned, which can lead to a disadvantageous situation in the long term of the operation of tourist facilities. As a result, the sixteen Romanian counties that make up the Transylvania region became the target of the investigation. Projected on the mentioned counties, relevant data from the Romanian National Statistical Institute (INSSE) were first used, examining the time interval between 2010 and 2022, both yearly and monthly. According to the data used, it is important to focus on the investigation of tourist traffic, as well as on the number of people employed in the sector and its change, as well as on the wages received for doing their work and the associated benefits, which can serve as a motivational factor in addition to valuing employees. An examination of the data related to the topic shows that the 2008 global crisis had a more drastic impact on employment in Romania than the Covid-19 pandemic that spread in 2020, the effects of which can still be felt today.Tétel Szabadon hozzáférhető MILYEN KIHÍVÁSOKKAL SZEMBESÜL A VÁLLALKOZÓ EGYETEMEN DOLGOZÓ INTRAPRENEUR?(2022-12-31) Gregán, OrsolyaAbstract Although entrepreneurs have been researched from many different perspectives, the subgroup of internal entrepreneurs has been somewhat neglected in the literature. After the overview of the definition of the intrapreneur, we will examine why organisations need this type of people and what are the most important factors that facilitate or hinder the emergence and motivation of intrapreneurs. A literature review on the databases of Scopus and Web of Science draws attention to the fact that, despite its importance, there is little research on this topic, especially in the field of entrepreneurial universities. The barriers identified in the literature for internal entrepreneurs in entrepreneurial universities are presented and suggestions for further research are made.Tétel Szabadon hozzáférhető Kreatív számvitel megítélésének, alkalmazásának vizsgálata(2024-03-20) Hamad, Mirjam; Soós, Rita; Tömöri, GergőWe have chosen creative accounting as the subject of our study, which many people associate with fraud and illegal methods. We asked professionals in the field how they interpret this phenomenon and whether they use it in any of its aspects. To do this, we created a 16-question questionnaire, which we sent out exclusively to accountants and professionals, and closed the door to responses on 8 October 2023, with 134 completed. In this paper, we have focused on the perception of creative accounting, but we have also touched on its application, but we were aware that respondents would be reluctant to answer questions that were too personal and direct. One of our research questions was about perceptions of creative accounting, one was about the importance of accounting principles and two sought to find correlations between the responses. The aim of this study, by sending out the questionnaire, is to improve the perception of creative accounting and to raise awareness of the importance of its use, within a legal framework of course. We would also like to encourage professionals to think that their accounting service should not consist of simply carrying out routine tasks, but that they should consider for each of their companies what activities, and possibly changes in their choices, could help them to achieve optimum operation, tax payments and thus a higher rate of profitability for their company.Tétel Szabadon hozzáférhető ESPORT ITTHON: SZERVEZETEK ÉS FEJLESZTÉSI LEHETŐSÉGEK(2021-07-05) Szabados, György Norbert; Bácsné Bába, Éva; Fróna, Dániel; Bács, Zoltán; Helmeczi, András; Kulcsár, Gergely; Ráthonyi, Gergely; Kovács, SándorEco Currently we witness the exciting period in life of the esports, which seems to have received considerable attention even among this extraordinary season caused by the COVID-19. Although referring to the status of games (way of sports), such as Fortnite, DOTA2, Overwatch, LOL, etc together with its competitions, competitors and its follow up became quite common, the profession so far seems to neglect dealing with the social and organizational background of that, also with the development possibilities. The methodology of this essay is, through secondary analysis made during the discussion of the professional literature, is empirical qualitative interview method, which was carried out among professional organizations, sportsmen, and by doing this we sought to answer the question: What is the current national state of this sport, what difficulties, prospects characterize even individuals and organizations in this sphere, also including social specifications. Results point out that numerous changes should be desirable equally from the organizational and social side.Tétel Szabadon hozzáférhető Székelyföldi turizmus-vendéglátásban tevékenykedő vállalatok munkavállalói teljesítménymérési, értékelési, és menedzsment gyakorlatának vizsgálata (Különös tekintettel Hargita megyére)(2024-05-22) Lőrincz, AnnamáriaAs a resource, people are one of the most important factors in the modern economy. From a subjective measurement approach, it can form the basis of business performance measurement. In this research, I am looking for answers to the question: what does business practice show, and how consistent is it with theoretical findings? The results of the research show that companies operating in the hospitality sector in Harghita County are consistently aware of the fact that employee performance contributes greatly to company performance. For this very reason, employee guidance, performance monitoring and feedback are considered significantly important. Employee performance is measured and evaluated informally, often on a monthly basis. The standardised, formal form of measurement, on the other hand, is only done annually, from time to time when necessary. However, its frequency increases significantly with the size of the company. Companies are moderately satisfied with the current employee performance measurement and evaluation. They are therefore aware that there is room for improvement. In their opinion, the introduction of a performance management system in the future would make a significant contribution to solving the problems discussed in the research. In doing so, it would also contribute to the improving of the company's business performance at the same time. Our development objective could be to provide guidance in this area for the future.Tétel Szabadon hozzáférhető ETNOCENTRIKUS MAGATARTÁS VIZSGÁLATA A CETSCALE MODELL ALKALMAZÁSÁVAL(2022-12-31) T. Nagy-Pető, Dorka; Szakály, Zoltán; Kiss, Virág ÁgnesNowadays, the protection of the local economy and society is strongly supported not only at the level of nations, but also at the global level. Our study was based on the CETSCALE model of Shimp and Sharma (1987), based on Sumner's (1906) concept of ethnocentrism. The consumer questionnaire survey was conducted in the fall of 2021 as part of an omnibus research on a representative sample (N=1000). The sample reflects the composition of the basic population in terms of gender, age, settlement type and regions. In the course of the research, in addition to descriptive statistical methods, factor and cluster analysis were performed in order to reveal the consumer segments formed along the lines of domestic ethnocentric values. Since in 2014 we already analyzed this set of statements in the framework of a representative large-scale study, we also had the opportunity to compare it with the results of seven years earlier. According to our expectations, the 2020 epidemic increased the commitment to Hungarian products. However, our preliminary assumption was not confirmed, during the analyzes it was revealed that there was no significant change compared to the previous state. Along the lines of the CETSCALE statements, it was possible to identify two factors and with their help to separate three segments, which were named Nationalist, Patriotic and Cosmopolitan based on their alignment with the value groups. It is in the fundamental interest of the actors of the domestic economy that the patriotic behavior is strengthened in the future, for which a strategy must be developed.Tétel Szabadon hozzáférhető TÖRÖKORSZÁG ÉS AZ EURÓPAI UNIÓ KAPCSOLATAINAK FEJLŐDÉSE ÉS JÖVŐJE(2021-12-31) Tőkés, Tibor; György, ZoltánRelations between Turkey and the European Union can be traced back to the emergence of the legal predecessors of the EU. Relations are positive in the long term, as there is a gradual approach between the parties. In the short term however, this relationship is also experiencing extreme swings. In the past, gradual approach has been interrupted by military coups and invasions. There was also a problem due to the different approaches to several issues, in which the actors examined the status of Turkey from different perspectives and whether it could even be considered a European country. Today, Turkey is overshadowing its own accession to the European Union because of its regional political interests in the Middle East. With this behavior, Turkey can create significant tensions with neighboring European Union countries or become part of conflicts with a doubtful outcome that will damage its own perception of Europe. The social changes that have started in the country may pave the way for Turkey to enter the European Union in the foreseeable future. However, as it stands, it will take decades. The parties will not terminate their economic relations, change is possible at the political level.Tétel Szabadon hozzáférhető elektromos autóiparhoz kapcsolódó új iparági trendek vizsgálata(2021-12-31) Németh, Kevin; Kőmíves , Péter MiklósOur World tries to modernize and make environmental friendly the car industry. Related to this the electric cars have been modernized significantly. As a result the efficiency and the demand of these types of cars have grown. Many domestic consumers would change their cars for an electric type, however their financial budget is not big enough to afford it. In the spirit of this the government created its own supporting system to help the consumers. In my investigation I compare the domestic and some other european supporting systems. In addition I show the pro and cons related the electromobility, the new market trends and I also show where the electric car industry stands.Tétel Szabadon hozzáférhető A mozgóátlagokra épülő kereskedési stratégiák sikerességének vizsgálata a nagy kapitalizációjú vállalatok példáján keresztül(2024-03-20) Tóth, Balázs Levente; Fazekas, BalázsThe study focused on trading based on the signals of indicators, specifically examining a strategy using moving average crossovers. One of the main purposes of the paper was to analyse the efficiency differences between the simple and exponential moving average crossover strategies. Additionally, the study explored the impact of trend-following trading on the performance of indicators. The research tested the performance of indicators using the example of companies with the highest market capitalization. The main conclusion of the article is that there was no superior indicator in cases of the examined stocks. Furthermore, during periods of predominantly rising trends, the buy-and-hold strategy outperformed the active trading strategy based on indicators.Tétel Szabadon hozzáférhető A PASSZÍV SPORTFOGYASZTÁSI SZOKÁSOK VIZSGÁLATA A DEBRECENI EGYETEM GAZDASÁGTUDOMÁNYI KAR HALLGATÓI KÖRÉBEN(2023-05-13) Oláh, Bettina; Szűcs, István; Mihály-Karnai, LauraNowadays healthy lifestyle and physical activity are receiving more and more attention around the world of which regular exercise and proper nutrition are an essential part. Physically active lifestyle plays a significant role in maintaining physical and mental health. The growth of physical activity in the last ten years can be detected both at the domestic and European Union level. Today most of the people spend increased time on active and passive sports activities. Demand for sporting goods, various live sporting events and broadcasts has also increased significantly. The aim of our research is to assess the passive sports consumption habits of young people, around the students of the Faculty of Economics of the University of Debrecen, based on the earlier mentioned facts. The topicality of the topic is unquestionable as the University of Debrecen provides more opportunities for its students to do active and passive sports activities than ever before.Tétel Szabadon hozzáférhető GAZDASÁGPOLITIKAI DÖNTÉSEK ÉS AZ INFLÁCIÓ HATÁSA A MUNKAERŐPIAC – KÜLÖNÖS TEKINTETTEL A KÖZIGAZGATÁS – HELYZETÉRE(2022-12-31) Varga, Alexandra IldikóNowadays, our country is characterized by active monetary and fiscal political decisions, however, the crisis caused by the coronavirus and the Russian-Ukrainian war and its inflationary consequences would lead the economic policy decisions in the opposite direction, which is unsustainable in the long term. In my study, I examined the relationship between fiscal and monetary policy and the labor impact of the economic crisis based on macroeconomic data, the Hungarian National Bank, and European Union forecasts. Significant progress was made in economic policy after 2010, thanks to which there was a fiscal balance and monetary policy ensured price stability, the labor market situation showed a gradually improving trend in recent years. The independent but constructive harmony between the two economic policy sub-areas after 2013 resulted in a permanent improvement of the macroeconomic processes of our country. However, the emerging crisis situation required a quick reaction, which fundamentally changed the short-term economic policy goals. Thanks to the consistency of monetary and fiscal policy, the Hungarian economy performed well even in the pandemic period compared to the European Union average. In the emergency situation caused by the coronavirus and the war, economic policy has found itself in a difficult situation, recovery from the crisis justifies economic recovery, while monetary tightening is needed to curb inflationary difficulties.Tétel Szabadon hozzáférhető A JÓLLÉT ÉS A HÁZTARTÁSI HULLADÉK KAPCSOLATÁNAK VIZSGÁLATA A MAGYAR TELEPÜLÉSSZERKEZET KONTEXTUSÁBAN(2023-11-23) Szabo, Tamas; Végh, SzilárdIn recent years, the circular economy has become an important objective of the environmental protection and economic policy of the European Union. As part of this, waste processing and disposal has a cardinal feature due to the reduction of the environmental load, in the same way, the trends of the consumer society pose a serious challenge to the reduction of the environmental load. The present study looks for the answer to what kind of relationship can be identified between the generated waste, the solvent demand and the concentration of residential health by analyzing the generated household waste and individual welfare indicators. To establish this, the authors use concepts accepted and applied in international statistical life, as well as statistical tests performed on primary data.Tétel Szabadon hozzáférhető A fenntarthatósági jelentéstétel gyakorlatának vizsgálata(2024-03-20) Kulcsár, EdinaThe 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.Tétel Szabadon hozzáférhető ÜZLETI EREDMÉNYT BEFOLYÁSOLÓ TÉNYEZŐK ELEMZÉSE MAGYARORSZÁGI ÉLELMISZER KISKERESKEDELMI VÁLLALKOZÁSOKNÁL(2021-12-31) Sütő, DávidThe aim of the article is to present some of the factors influencing the EBIT based on qualitative data with the help of the questionnaire filled in by the company managers / owners in relation to the examined food retailer companies operating in Hungary. Define a dependent-independent relationship between the examined variables, thus providing a basis for further quantitative research.Tétel Szabadon hozzáférhető EXPLORING THE VIABILITY OF SERVICE ROBOTS IN PERFORMING HUMAN AESTHETIC LABOUR IN THE HOSPITALITY INDUSTRY(2023-11-23) Elmohandes, Nirmeen; Pető, KárolyThis literature review seeks to investigate the value of human aesthetic labour in light of the growing deployment of robotic service workers. As automation continues to advance and replace human workers in a variety of industries, including service industries such as retail, hospitality, and entertainment, the role, value and the significance of aesthetics and the human touch grows. Due to the contemporary nature of the topic, researchers combed databases like Scopus, Web of Science, and Google Scholar for relevant articles using terms like "human aesthetic labour," "robotic service workers," and "service industry." This review will investigate the extent to which the rise of robotic service workers has altered the perception and value of human aesthetic labour. The findings of this research review will contribute to the ongoing discussion on the future of work in the service industry and provide businesses with insights on the significance of preserving human aesthetic labour and its impact on customer and guest experience as well as business performance.Tétel Szabadon hozzáférhető The Evolution of Sporting Consumption Habits among Socioeconomically Disadvantaged Children and Adults(2024-05-22) Židek, PéterIn the manuscript, grounded in secondary research, I present literature reviews and statistics outlining the benefits and constraining factors related to the engagement in sports among socioeconomically disadvantaged individuals. Sports serve as a highly effective tool for facilitating social integration and ensuring equal opportunities. It is crucial to examine the sporting consumption habits of the disadvantaged target group and identify inhibitory factors to assist decision-makers in supporting measures for promoting equal opportunities. To alleviate social disparities, it is essential to establish conditions that guarantee long-term participation for everyone in economic and social life. Recognizing and promptly addressing disadvantages that manifest early in life are key factors for success in later life. Providing support to needy children, expanding their opportunities, and reinforcing a comprehensive system of child protection and well-being are fundamental for their successful integration into society.Tétel Szabadon hozzáférhető Assessment of the New Regional Plan in Mongolia with regards to Rural Development and Urbanization Issues based on Arkhangai and Uvurkhangai Provinces(2024-05-22) Otgonbayar , Munkhbayasgalan; Zsigmond, MajorThis study discusses the relationship between the rural development process in Mongolia regards to its rapid urbanization issues. This paper took Arkhangai and Uvurkhangai, two similar provinces, and compared their rural development from 2013 to 2021 to understand the complex relationship between rural development and urbanization issues. A chain-based method, fixed-based method as well as per capita methods were used to get more accurate results from the comparison. The results confirmed that ongoing rural-to-urban migration due to more access of education, workplace, etc. (due to its more attractive factors) slows down the development of such factors in that rural area, putting the whole process in a cycle. As for the two provinces, the infrastructure, education, health level is all similar, but their potential economic growth is specialized in two different sectors. Arkhangai has more agricultural products due to its land and soil resources and Uvurkhangai has more potential for the tourism sector. It can be concluded that the government’s new plan of dividing the country into six regions with specialized enterprises would be a good idea for future rural development projects (previously there were only four regions existing).Tétel Szabadon hozzáférhető COVID-19 AND CORPORATE SOCIAL RESPONSIBILITY: EVIDENCE FROM NIGERIAN MICRO, SMALL AND MEDIUM ENTERPRISE (MSMEs)(2021-12-31) Stephanie, M.The devastating impact of COVID-19 extends beyond health concerns; the coronavirus outbreak has rapidly transformed into an environmental, social and economic emergency. The global pandemic has prompted businesses to adopt innovative business models and re-strategize corporate social responsibility (CSR) in order to cope with the global challenges triggered by COVID-19. Micro, small, and medium-sized enterprises (MSMEs) are hit the hardest as they lack adequate resources to strive in these difficult times. This paper is a review article that uses secondary data to analysis COVID-19 pandemic and the CSR of MSMEs' in Nigeria. The study concludes that COVID-19 has a significant effect on MSMEs' CSR. Therefore, the study recommends that CSR projects should be compatible with government policies and plans to have a wider and even more sustainable effect. CSR engagement would be more fruitful if MSMEs embrace collective corporate social responsibility.