Competitio (DE-journals)

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Megjelenítve 1 - 20 (Összesen 400)

Szabadon hozzáférhető
Improved operation efficiency strengthens organizational quality in higher education
(2024-12-31) Lakatos, Péter Levente
This paper examines quality assurance as an effective tool for organizational development, reviewing the theories and history of quality management. After describing the theoretical foundations used in the USA, focusing on heavy industries, it discusses European models such as TQM, ISO and EFQM systems in more detail, then moves on to critical approaches, especially with regard to the applicability and effectiveness of quality assurance in education and higher education. The second half of this paper focuses specifically on quality assurance in higher education, in particular European standards, approaching it from the perspective of internationalisation. In this context, this paper addresses the issues of brain drain, digital campus, stakeholder involvement and student-centredness. Finally, the paper concludes that quality assurance in higher education is not only an essential but a necessary process as well, which can also be the most effective tool for organizational development.
Szabadon hozzáférhető
Consolidated financial statements in light of the Hungarian regulations and the IFRS standards
(2024-12-31) Szekeres, Alexandra; Dienes, Angelika
Companies today have diverse relationship systems. In a legal sense, individual companies exercising influence on each other engage in significant transactions with each other during their operations. Market participants require knowledge of the financial, monetary, and income status of these corporate groups. Therefore, in addition to individual annual reports, it is also important to prepare consolidated financial statements that present the group as a single entity, following either national or international accounting standards. In our study, the legal background of consolidation will be presented, as well as the rules of consolidation based on Hungarian regulations and the International Financial Reporting Standards (IFRS). Two IFRS consolidated financial statements will be compared, with a particular focus on the consolidated notes on the accounts (Notes), highlighting those intangible assets whose representation and evaluation are significantly different from Hungarian rules. While the selected parent companies present their corporate groups to varying extents and levels of detail, the requirements of the standards are reflected throughout. JEL code: M40
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Egyedi mobilalkalmazások a kis- és középvállalkozások digitális átalakulásának motorjaként: A Z generáció elvárásainak kielégítése
(2024-12-31) Péntek, Ádám; Kovács, Tamás
The aim of the research is to investigate the impact of the automation of monotonous work processes (BPMs) on the operation of SMEs in Hajdú-Bihar, focusing on the change in the attractiveness of workplaces for Generation Z. In a case study, the effects of automating repetitive tasks in an SME were analysed by means of a test period and interviews. We found that automation significantly reduced labour demand and the number of errors, freeing up workers for more creative tasks. This change made the workplace more attractive to Generation Z, who now prefer a modern and efficient work environment. Automation has also improved business efficiency and results through labour savings and a reduction in error rates. Built-in controls and a dedicated mobile app have provided additional benefits such as strengthening the employer brand, creating a youthful image and a user-friendly interface. Interviews with participants showed that employees were more satisfied, motivated and engaged after automating monotonous tasks. Overall, the automation of monotonous BPMs is an effective tool to increase the competitiveness of SMEs, save labour and improve the attractiveness of jobs, opening up further digitisation opportunities for micro-enterprises.
Szabadon hozzáférhető
ESG-szabályozás és ami mögötte van – lehetőségek és kihívások a vállalkozások magyarországi ESG felkészülésében
(2024-12-31) Szendrey, Orsolya; Bányai, Gábor; Dombi, Mihály; Futó, Judit; Gulyás, Dávid János; Karcagi-Kováts, Andrea; Harazin, Piroska
On 12 December 2023, the Parliament adopted the proposal on the rules of corporate social responsibility (CSR) and other related laws to promote sustainable financing and unified corporate responsibility (ESG Act). Companies subject to the Act will gradually have to comply with several qualitative and quantitative requirements, which will pose significant challenges for market players and regulators monitoring their operations. This paper aims to review how the gradual extension of the scope of the Act will affect market and industry players, highlighting the opportunities and challenges for stakeholders in meeting regulatory requirements in environmental, corporate governance and social matters.
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A non-stationary panel data approach for examining convergence in South Africa
(2024-12-31) Marais, Stacey-Lee
Economic convergence has received much attention since the 1980s when researchers tried to ascertain whether low-income countries would stay that way in the long run, or they would gain ‘developmental traction’ and become the affluent nations of the future. This article gives fresh insight on this topic from an African perspective by comparing 39 countries—South Africa, 32 Organisation for Economic Cooperation and Development (OECD) members and 6 Latin American countries. The author investigated their average steady-state equilibria and tested convergence trends from 1980 to 2019. The Solow–Swan model was tested. Furthermore, this study applies panel econometric modelling to determine the relationship between the variables analysed in the convergence analysis. This commenced with the Levin–Lin–Chu and Im–Pesaran–Shin panel unit root tests. Then, the Kao test and the vector error correction model were used to evaluate the cointegration and relationships between variables. The findings revealed that South Africa’s economic performance is significantly lower than the OECD average gross domestic product per capita with an annual growth rate of 0.54%, which falls below the ‘iron law of convergence’ hypothesis. JEL classifications: C01, C32, C33, E13, F62, F63
Szabadon hozzáférhető
Impact of the sustainability report on Hungarian stock prices
(2024-12-31) Tömöri, Gergő; Lakatos, Vilmos
ESG reporting has become increasingly significant for evaluating corporate sustainability. Our study examined firms that had been publicly listed for several years by 2023, and which had already engaged in ESG reporting voluntarily, showing an early, consistent commitment to sustainability despite the absence of regulatory requirements. We hypothesised that this group’s market valuation metrics would reflect a more favourable and realistic investor assessment compared to a control group. However, our findings revealed that while statistically significant differences appeared primarily in the Price-to-Book Value (P/BV) ratios, overall, the investor assessments did not yet demonstrate a statistically significant divergence on average. This may suggest that ESG reports serve more as marketing tools than as indicators of genuine sustainable resource management, which some investors recognise from other mandatory financial disclosures. These insights can support further research on the Hungarian investment climate and aid in refining EU sustainability directives within Hungary’s regulatory framework. JEL classification code: Q56, G11
Szabadon hozzáférhető
A passzív rezisztencia politikai gazdaságtana: száz éve született Jászay Antal
(2024-12-31) Czeglédi, Pál
This short essay is aimed at commemorating Antal Jászay, or Anthony de Jasay, who made his mark at the interface of political philosophy and public choice, and 2025 is the 100 th anniversary of his birth. His relative obscurity is due both to his avoidance of the institutions of the academic world and to the ‘conservative anarchist’ conclusions of his philosophy. However, Jasay is a classic in public choice literature who should not be forgotten – which, of course, would require getting to know him first. JEL codes: D70, B25
Szabadon hozzáférhető
Fosszilis energia és gazdasági növekedés szénalapú gazdaságokban: empirikus modellezés és fenntarthatósági kihívások
(2025-11-13) Kálmán, Botond Géza; Módosné Szalai, Szilvia; Sárközy, Helga
The study examines the relationship between fossil energy consumption and economic growth in carbon-based economies, with a particular focus on the role of energy intensity and energy efficiency. We aim to quantify the impact of fossil energy consumption on economic growth through model-based analysis and identify the development and sustainability challenges of energy-intensive economies. The study used a Random Forest model to analyze the relationship between fossil energy consumption and GDP growth. The data are from the World Bank’s World Development Indicators database for the period 2013–2023, considering the economic structure of different countries. Energy intensity showed a strong positive correlation with GDP growth in China, Russia and Mongolia, while in more developed economies such as Canada and the United States, a lower or negative relationship is observed. Fossil energy-intensive economies benefit in the short term, but diversification is needed in the long term for sustainability. Diversifying the economy and increasing energy efficiency are key to sustainable development. The results can help policymakers plan the energy transition, especially focusing on reducing fossil fuel dependence and integrating renewable energy sources for economic and environmental stability. JEL codes: O13, Q43, Q56, C53, O44
Szabadon hozzáférhető
A duális képzés magyarországi bevezetésének tapasztalatai a partnerszervezetek szemszögéből
(2025-03-27) Kozma-Tóth, Katalin
Dual higher education is a form of education where students' training is provided jointly by a higher education institution and a partner organization. At the partner organization, students gain specific professional knowledge and work experience, which allows them to enter the labour market as more experienced and skilled professionals after graduation. The aim of our research is to assess the opinions of partner organizations involved in dual education on this type of training. The organizations involved in dual education operate in a wide variety of sectors. The examined database contains data on companies and institutions registered in Hungary that are involved in dual education, with the selection being made in such a way that the sample covers the widest possible range of dual education programs. Our aim is to examine the results of the introduction so far and to identify the factors necessary for further development opportunities. The questionnaire was completed electronically or by phone by the partner organizations, with the help of an interviewer, on a voluntary basis. The questions included formulated statements, which belong to the closed-ended question type group, within which several subtypes can also be found in the questionnaire. We formulated one-answer questions in the questionnaire and used Likert scale questions. When processing the questionnaires, we not only examined the answers to the individual questions separately, but also examined the relationships between the different variables. During the analysis, we used the ANOVA test, the Kruskal-Wallis test, the Wilcoxon test and the Dunn test to uncover the relationships. JEL codes: I21, I23, I25, J24, J62
Szabadon hozzáférhető
Hagyományos vállalatok a platform ökoszisztémában
(2025-12-19) Szanyi, Miklós; Bundi, Katalin; Samambet, Mansiya
There is rich literature about platform companies and their user-clients. Less attention was paid for auxiliary service providers of the platform ecosystems, for example the providers of logistics services. Universal postal service providers found themselves in competitive environment after the market liberalization of the early 2010s. Parallel, they joined the quickly booming platform ecosystems, especially online trade with their CEP service. This study discusses this dynamic adjustment process through the example of Hungarian Post. The research used besides secondary sources, information gathered from interviews with managers of Hungarian Post. The research results enrich the literature on the platform economy. The authors’ main finding was that the logistics activity was adjusted to the requirements of the platform economy. Postal service providers also started applying platform business models. In broader sense this illustrates how the evolving new techno-economic paradigm’s business model and organization alters the activity of firms in more traditional markets. JEL codes: F68, K21, K34, L14
Szabadon hozzáférhető
Fenntarthatóságra fókuszáló befektetők? – Az egyéni ESG befektetési szándékot meghatározó tényezők vizsgálata a strukturális egyenletek modellje segítségével
(2025-06-07) Lengyel, Orsolya Lili; Harangozó, Gábor
The aim of this study is to examine the determinants of individual ESG investment intentions. The own research model was developed by complementing Ajzen's theory of planned behaviour with literature-based approaches and adapting it to the topic. Based on the model, the relationships and the hypotheses were tested on a Hungarian sample of 228 participants using partial least squares structural equation modelling (PLS-SEM). Both the research model and the methodology used are novel in the context of this study. The results suggest that both general and sustainability-focused investment attitudes positively influence ESG investment intentions. Subjective norms related to ESG investment and a sense of self-efficacy also support ESG investment intention. Moreover, it can be said that women's ESG investment attitudes and intentions are higher than in case of men. The results can contribute to the better understanding of the factors underlying individual ESG investment intentions, especially in the domestic context. JEL codes : D12, Q56, Q58.
Szabadon hozzáférhető
A tudományos utánpótlás biztosítása a Debreceni Egyetem Gazdálkodás- és Szervezéstudományok Doktori Iskolában
(2025-06-16) Mihály-Karnai, Laura; Fróna, Dániel
Doctoral schools play a key role in training the next generation of researchers and renewing higher education. This study presents the operation, development directions, and international embeddedness of the Doctoral School of Business and Management Sciences at the University of Debrecen. It provides an overview of trends in student enrollment and degree completion, as well as the multidisciplinary and international character of the doctoral program. Special attention is given to the 2025 International Scientific Days conference, where 118 scientific presentations were delivered on topics such as digitalization, sustainability, and artificial intelligence. The study also highlights the significant growth in the doctoral school's publication performance, particularly in terms of internationally indexed, high-ranking academic journal articles. JEL code: A23; I23; O30
Szabadon hozzáférhető
Az intellektuális tőke VAIC™-alapú hatékonysága és a jövedelmezőség kvantilis panel-elemzése a visegrádi országokban és Romániában (2015–2019)
(2025-11-18) Hamad, Mirjam; Tarnóczi, Tibor
The aim of the study is to examine the efficiency of intellectual capital in companies from the Visegrad Four countries and Romania. The study investigates the development of intellectual capital efficiency in large companies from five countries, focusing on the components of the VAIC indicator. Furthermore, using panel regression, the study analyzes the impact of the elements of the VAIC indicator on profitability indicators considered by investors. The results of the research indicate that most of the independent variables have an impact on profitability indicators. The effect was stronger for companies with lower profitability indicators, while smaller changes were observed in companies with higher profitability. Additionally, it was found that human capital had the greatest impact on profitability.
Szabadon hozzáférhető
Energiaárak és támogatások - vesztésre áll Európa?
(2025-03-29) Somosi, Sarolta; Voszka, Éva
In the early 2020s, several large US public investment subsidy programmes, followed by a surge in energy prices as a consequence of the Russia-Ukraine war, have raised concerns in Europe. This article examines these two recent causes of the weakening of the EU's competitiveness, focusing on the impact of the US Inflation Reduction Act (IRA) on investment diversion. Based on an analysis of the initial consequences of the IRA and some patterns of corporate behaviour, it concludes that, in an environment of political uncertainty, the relocation of firms and investment to the US is not yet a mass phenomenon, but that the new situation may lead Europe to develop new coherent strategies. Journal of Economic Literature (JEL) codes: F21, F68, L50, L62, O14, O25
Szabadon hozzáférhető
The effect of the transition to IFRS on the value judgement of investors
(2025-01-16) Szekeres, Alexandra; Tömöri, Gergő
In our research, we examined the profitability of companies switching to IFRS and the value judgement of investors in the two accounting systems. During the examination, we established that there is no significant difference in the ROS and ROA profitability indicators in the two accounting systems. It is important to note that in the case of both indicators, for companies with a high fixed asset requirement, there is a significant difference in the two accounting systems based on the results of the Wilcoxon rank sum test. Taking into account the number of elements of the clusters, their proportion, and the value of the effect size, in our opinion, the conclusion cannot be drawn for the entire basic population that the indicators significantly differed as a result of the transition, because the difference can only be observed in the cluster with a lower number of elements, or a particularly strong relationship cannot be revealed for any of the indicators. On the other hand, for the ROE indicator, a significant difference can be clearly established in the two accounting systems, as the significant relationship can be demonstrated both in companies with low and high capital requirements. Overall, in the IFRS, the companies showed more favourable profitability with regard to the ROE indicator. The second examination of our research is related to this, which aimed to determine whether the significant deviation of the ROE indicator in the year of the transition can be attributed to the transition to IFRS. JEL classification code: M40
Szabadon hozzáférhető
From Pinochet to Boric: Chile’s Neoliberal Paradox and Its Unraveling
(2025-03-29) Demian, Juan Cristóbal
Szabadon hozzáférhető
A TESCO Magyarország fenntarthatósági és közösségi tevékenysége menedzsment összefüggésének vizsgálata
(2024-07-13) Tessényi, Judit; Katona, Norbert
In their fifth sustainability management case study, the authors examine the focus, organizational processes, and operation of TESCO's responsibility and community activities in Hungary. On the one hand they executed analyses of publicly available company reports and internal documents, while on the other hand, they conducted semi-structured interviews with internal and external experts who play a key role in the added CSR activities. In addition to the descriptive presentation of the activities, the authors' work points out that there are many crutial organizational conditions for the effective management of organizational processes related to sustainability and communities, furthermore they highligted the possibilities and limitations of involving external parties and service providers, as well. The value of the case study is enhanced by the fact that no comprehensive case study presenting the sustainability activities of the leading domestic food retail companies has been published recently. Journal of Economic Literature (JEL) codes: A13, D6, F6, M14, M19, M38
Szabadon hozzáférhető
A platform alapú, kereslet elv vezérelt vállalkozások ismertségének vizsgálata Magyarországon és Romániában
(2024-07-13) Kovács, Tünde Zita; Bittner, Beáta; Huzsvai, László; Nábrádi, András
Platform-based, demand-driven business models, known as the sharing economy, emerged in the United States in 2008. Their emergence has been made possible by digital development, and their impact can be seen in both economic and social life, in the globalised nature of cooperation models. Since 2016, the European Commission has conducted three surveys on using the sharing economy in the EU Member States. Based on the 2018 survey, this study analyses Hungary's and Romania's relationship with the sharing economy. The survey results show that awareness of the SE is increasing, especially on the consumer side. However, a decreasing trend is observed on the service side. Demographic factors (age, gender, employment status) significantly influence the willingness to provide and use services. Respondents in the two countries are not homogeneous and have different perceptions of the opportunities and threats of the sharing economy.
Szabadon hozzáférhető
Az alternatív fehérjét gyártó vállalkozások jellemzői
(2024-07-13) Szenderák, János
Excessive consumption of animal-based protein has led to a significant negative impact on the environment and human health. Companies producing alternative protein end-products aim to produce substitute products that are similar to conventional animal-based products with less environmental impact. In this research, 955 alternative protein companies were analyzed using descriptive methods. The results revealed a significant increase in the number of companies after 2015, indicating high industry potential and an increasing global focus on sustainability. Plant-based products dominated the production structure because they were more appealing to consumers and may reach price parity sooner. Current food systems are unsustainable. Thus, although some factors still hinder the market uptake of alternative proteins, a shift towards a more sustainable food system is inevitable in the future.
Szabadon hozzáférhető
Literature analysis of the language challenges and the responses thereto of European multinational companies
(2024-07-13) Várnagy, Edina
Language diversity is an inherent part of international business transactions, despite the dominance of English. The challenge for management, HRM, and employees in multinational companies is to find the right strategy. Multinational organizations can be categorized using the EPRG (ethnocentric, polycentric, regiocentric, geocentric) model, according to how they define their relationship with subsidiaries, and how they operate in foreign markets. Using this model, conclusions can also be drawn from their applied language strategy. JEL code: F23, Z13

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