I want to show my sincere gratitude to all those who made this study possible. First of all, i am very thankful to the helpful staff of University OF Debrecen. One of the most important tasks in every good study is its critical evaluation and feedback which was performed by my supervisor Eniko szilagyi. I am are very thankful to my supervisor for investing her precious time to discuss and criticize this study in depth, and explained the meaning of different concepts . All this, made my tasks very interesting and challenging to me, it also provided me an opportunity to remove any flaws and weaknesses. A warm thanks to Mr Sola who provided me guidance on how to start. I also want to appreciate the efforts of all the staff, senior managements and owner of the firm understudy, who so openly and warmly welcomed me to use previous observations and take in-depth interviews and discussions about the work. My sincere thanks goes to my family members, who indirectly participated in this study by encouraging and supporting me.