Economica (DE-journals)
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Tétel Szabadon hozzáférhető Az IFRS-ek szerinti követő értékelési modellek a bux index vállalatai körében(2023-08-01) Hamad, MirjamThe main purpose of the research is to examine the models used for the subsequent measurement of property, plant and equipment, intangibles, and investment properties in the case of BUX index companies. Since the BUX index includes companies listed on the Budapest Stock Exchange, they must prepare their financial statements according to the International Financial Reporting Standards (hereinafter: IFRS). In my research, I examined the models used by the companies of the BUX index regarding the subsequent measurement. As a research question, I formulated whether the companies of the BUX index use a model similar to the model used in Hungarian accounting or take advantage of the transition to IFRS and instead use models that show assets at fair value in their books. The study points out that the routines of the evaluation methods used in the previous Hungarian accounting system remained even after the transition to IFRS.Tétel Szabadon hozzáférhető MEGÚJULÓ ENERGIÁK LAKOSSÁGI CÉLÚ ALKALMAZÁSÁT TÁMOGATÓ OKOS TÉRKÉP FEJLESZTÉSÉHEZ TESZTHELYSZÍNEK KIVÁLASZTÁSA(2023-11-23) Prof. dr. Boros , Anita; Müller, Anetta; Szántó , Edina; Prof. Dr. Rohács , József; Dr.Rohács , DánielAbstract In the European Union, the population uses 26% of the energy. Due to the strategic goal of achieving climate neutrality and the crises of recent years, investment in the use of renewable energies has accelerated. In order to support this process, the Circular Economy Analysis Center of the Hungarian University of Agriculture and Life Sciences (MATE) started the development of a so-called multidisciplinary smart map, which shows the possibilities of renewable energy sources that can be used locally, and the selection of the optimal energy production mix based on the location of residential buildings and buildings. The purpose of this article is to present the selection of test sites necessary for the development of the map, highlighting their geographical, meteorological, economic, and social characteristics. Based on the applied multi-criteria system, the selection of testing locations and tasks is a complex task. The investigations are summarized in five chapters. The first one describes the introductory thoughts related to the initiation and development of the project. The second deals with Hungarian residential energy consumption in the light of international data. The third presents the principles of smart map development and defines the criteria for testing locations. And the fourth one analyzes and presents the principles and possibilities of selecting locations. The fifth part summarizes the location selection process, describes the methodology of the applied analyzes and describes the results of the location selection. The described procedure can guide the examination of these factors in other international projects.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 Magyarországi és regionális közösségi közlekedési vállalatok tudatos internetes megjelenésének netnográfiai vizsgálata(2024-03-20) Farkas, AttilaThere has been intense competition between companies in recent years to hire and retain employees. During the coronavirus epidemic, this competition intensified. In response to the changes in the labour market, this challenge on the part of employers requires new methods, and employer branding has increasingly come to the fore. With the reorganization of the communication channels, online appearance came to the fore, including the use of social networking sites for employers and employees. The subject of my study is the employer branding of companies interested in the public transport on the Internet, primarily on social media sites, including the popular Instagram site. The purpose of the study is to present the importance of employer branding in the online space, the topics that can be displayed on social media sites and the given reactions, and the effectiveness and impact of online appearance. In my research, I used the method of netnography to reveal the differences and similarities in the appearance of social enterprises, the subjects of my investigation were international and domestic transport companies. Based on the research results, it can be concluded that social enterprises are using social networking sites more and more widely and with increasing intensity in many topics, including employer branding, but effectiveness can be increased with a targeted appearance, since social topics and the display of content related to responsibility elicit measurable reactions. They also discovered that social media is a suitable interface for presenting company activities and creating an identity as a tool.Tétel Szabadon hozzáférhető A MEZŐGAZDASÁGI VÁLLALATOK HATÉKONYSÁGÁNAK ÖSSZEHASONLÍTÓ ELEMZÉSE MAGYARORSZÁGON ÉS ROMÁNIÁBAN(2023-11-23) Ieremiás, Éva; Tarnóczi, TiborPerformance measurement is of fundamental importance in all sectors of the national economy. However, this is especially true for agriculture because more efficient management is becoming increasingly important in this sector as well as well to supply the population with adequate food. The study examines the performance of Romanian and Hungarian agricultural companies. A total of 5,390 companies were selected for the analysis database, of which 3,789 were Romanian and 1,601 were Hungarian. In the performance analysis, the companies’ efficiency was examined between 2018 and 2020 using the Data Envelopment Analysis method. Based on the results, it can be concluded that the Romanian agricultural companies operate with statistically significantly lower efficiency than the Hungarian ones. However, it can also be concluded that the average efficiency of enterprises is very low in both countries. The performance is low, even considering the averages of the sub-sector efficiency coefficients. There is no year when the average efficiency ratio in any sector exceeds 50%. On the other hand, the sub-sector analysis of Oilseeds and Cereals shows that, especially in Romania, the proportion of companies with an efficiency coefficient below 50% is very high. Similar conclusions can be made regarding the poultry and egg production subsector. Further research is needed to reveal the reasons more precisely for the low efficiency of agricultural companies.Tétel Szabadon hozzáférhető Gazdaságszerkezet vizsgálata Romániában és az Európai Unió egyes tagállamaiban(2024-05-22) Nagy, SzerénaIn Romania agriculture plays a crucial role, contributes a large share to GDP production and has a high agricultural potential. The aim of the study is to analyse the farm structure of Romania and of some EU Member States (Hungary, Poland, France, Italy) on the basis of the data of the 2016 Farm Structure Census, the 2010 General Agricultural Census and the preliminary data of the 2020 Agricultural Census. Draw conclusions by processing the aforementioned data, in particular by processing the preliminary data of the 2010 General Agricultural Census and the 2020 General Agricultural Census.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 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 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 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 GONDOLATOK FENNTARTHATÓSÁGI SZÁMVITELRŐL ÉS TÁRSADALMI FENNTARTHATÓSÁGRÓL(2022-06-30) Gácsér, Norbert György; Szóka, KárolyThe political prominence of sustainability and the scientific prominence of sustainability accounting go back nearly 40 years. While initially providing sustainable operations (at the corporate, state, and global levels) was just an opportunity, nowadays more and more binding laws are issued both from individual nations and communities of nations, forcing citizens and business organizations to take action in this direction. This article goes one step back and seeks to illustrate some contradictions, problems and limitations inherent in basic contexts. After the general presentation of the topic, the focus of this study shifts to the aspect of social sustainability, and within it to the question of equality.Tétel Szabadon hozzáférhető A controllerek szervezeti szerepének változása – a hazai helyzetkép egy kérdőíves kutatás alapján(2021-12-31) Bajnai, PéterBased on the literature, the author presents the development of the corporate controlling function, its basic tasks, and the development of the role of the controller. Based on the results of the literature, a questionnaire survey was conducted among Hungarian controllers and managers. Based on the answers of the respondents, the author gives an idea of the situation of the work of controller. According to the results of the descriptive, non-representative, guiding research, the respondents think about the ideal role of controlling similarly to those described in the literature, but it differs from those experienced during work. Controllers mainly take the role of reporters in the organizations of respondents, the roles of decision supporter navigators and advanced business partners are less frequent. Respondents tend to agree that the future may bring changes to controller tasks, and their role will be strengthened.Tétel Szabadon hozzáférhető Erasmus+ hallgatók áramlásának vizsgálata gravitációs modellel(2022-12-31) Márkus, Ádám; Tóth, Magdolna; Tóth, EszterThis study aims to examine Erasmus student flows between the 33 Erasmus+ programme countries using a gravity model. The regression analysis quantifies the impact of the factors influencing decisions on the country choice in 2018. The results suggest that the costs embodied by geographical distance and cultural differences significantly diminish the intensity of bilateral student mobility. The research also shows that students prefer to choose a country with reputable, high-quality universities, while tourist attractions do not increase the attractiveness of the host country.Tétel Szabadon hozzáférhető HAZAI ELEKTROMOS AUTÓIPAR VIZSGÁLATA – FÓKUSZBAN A FOGYASZTÓI MAGATARTÁS(2022-06-30) Németh, Kevin; Kőmíves, Péter MiklósElectric cars are becoming more and more popular in Hungary, and there is a growing trend in the European Union to consider new car sales. One of the main reasons for this is the Hungarian support system. In our study, the structure of the support systems for electric cars provided by the governments of the V4 region is presented in detail, and their effectiveness is presented as well. In the course of the research work, we performed secondary data analyzes and examined in detail the reasons for the popularity of electromobility.Tétel Szabadon hozzáférhető BEVÉTELEK, KÖLTSÉGEK ÉS RÁFORDÍTÁSOK IDŐBELI ELHATÁROLÁSÁNAK SZÁMVITELE, A MAGYAR ÉS A NEMZETKÖZI SZABÁLYOZÁSBAN(2021-12-31) Böcskei, Elvira; Veit, Adrienn; Sőre, SzabinaThe aim of the article is to illustrate the impact of the application of the accrual basis of accounting and matching principle in the financial statements of entities regardless of the accounting system used. The accounting for accruals in different accounting regulations is briefly presented in the paper; in accordance with the Hungarian Accounting Act, US GAAP, and International Financial Reporting Standards (IFRS).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 Estimating the Impact of North-South and South-South Regional Trade Agreements on South African bilateral trade(2024-03-20) MCHANI, SIBULELEBased on the gravity model, this paper aimed to evaluate the impact of three regional trade agreements on South Africa’s bilateral trade with thirty-eight countries. Ordinary least squares (OLS) was employed as an estimator of the gravity model. The results demonstrate that the SACU-MERCOSUR preferential trade agreement and EU-SADC free trade agreement are positive and statistically significant. While the SACU-EFTA free trade agreement increases trade intensity by 2.4-fold, the EU-SADC free trade agreement enhances it 2.6-fold. In other words, the participation of South Africa and a respective trade partner in the SACU-EFTA trade agreement improve their bilateral trade by 2.4-fold, while their membership in the EU-SADC free trade agreement raises bilateral trade by 2.6-fold.Tétel Szabadon hozzáférhető MIÉRT ELŐNYÖS A DUÁLIS KÉPZÉS A RÉSZTVEVŐK SZÁMÁRA?(2022-01-11) Toth, KatalinIn 2015, dual training was introduced in Hungary in an institutionalised form. Dual training is a response to the needs of the labour market and has become increasingly popular since its introduction. The training is complex and multi-actor, so it is a major challenge to run it efficiently. The social and economic processes that have been set in motion by the introduction of dual training are already visible. This article aims to present the history, characteristics, advantages and difficulties of dual training, drawing on the literature on the subject.Tétel Szabadon hozzáférhető AZ INFLUENZA ELLENI VÉDŐOLTÁS HATÁSA EGYES MÁS EGÉSZSÉGÜGYI TÉNYEZŐKRE(2021-07-23) Vajo, PeterÖsszefoglalás A jelenlegi koronavírus világjárvány bebizonyította, hogy mennyire sérülékeny az emberi populáció a fertőző betegségekkel szemben. Az emberiség történetében az egyik legrégebben jelenlévő, számos nagy járványért felelős vírus az influenza. Alapbetegségként is, illetve a hozzá társuló másodlagos fertőzések okán is az egyik legnagyobb fertőzésveszély-forrás, amely hosszú története során több millió ember haláláért felelős. Korábbi kutatásaim során sikerült bizonyítanom a beadott influenza elleni védőoltások és az influenza megbetegedések előfordulása közötti összefüggéseket. Jelen tanulmány célja annak bemutatása, hogy a Magyarországon alkalmazott influenza elleni védőoltások milyen kapcsolatban vannak, illetve milyen hatást gyakorolnak az egészségügy egyéb területeire és ezáltal hogyan hatnak az életminőség alakulására. A felhasznált adatok egzakt statisztikai forrásokból származnak, a felhasználásukkal elvégzett számításokból levont következtetések pedig bizonyítják, hogy az influenza elleni átoltottság mértéke kimutathatóan pozitívan befolyásolja a különböző betegségtípusok előfordulásának gyakoriságát, illetve lefolyásának súlyosságát. Ezen kívül szignifikáns hatással bír a várható élettartam alakulására is. Abstract The current coronavirus pandemic has demonstrated the vulnerability of the human population to infectious diseases. Influenza is one of the oldest viruses responsible for many major epidemics in human history. It is one of the greatest sources of risk of infection, both as a basic disease and as a result of secondary infections, which has been responsible for the deaths of millions of people throughout its long history. In my previous research, I have been able to demonstrate correlations between administered influenza vaccines and the incidence of influenza. The aim of the present study is to present the relationship between influenza vaccines used in Hungary and their impact on other areas of health care and thus on the development of quality of life. The data used are from exact statistical sources, and the conclusions drawn from the calculations performed using them prove that the degree of influenza vaccination has a demonstrably positive effect on the frequency and severity of different types of disease. It also has a significant effect on life expectancy.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.