Veronika Fenyves

Evaluation of different predicting methods in forecasting Hungarian, Italian, and Greek lamb prices.

Abstract The Hungarian sheep sector has become a one-market sector, almost the whole amount of slaughter lamb goes to Italy. It is worth exploiting possibilities in other European markets. Such markets can be the Spanish and Greek for “light” and the French, German, and English markets for “heavy” lambs. The European lamb prices are characterized by large seasonal fluctuation and the degree and timing of changes are different. Due to these seasonal changes, the producers often suffer great losses. Study of the literature on lamb sales called for an analysis of price forecasting. In this paper, we performed a forecasting of lamb prices in Hungary, Italy, and Greek for the period between 1996 and 2007 based on the data of the European Committee. Among the forecasting methods, Seasonal Decomposition and SARIMA models are the most precise; producers can achieve a better market position by using these in the practice.

Specialities of the Corporate Tax in Connection with the Sports Organizations

In 2004 Hungary joined the EU, therefore its tax system is harmonized with EU directives and its trade with the EU is liberalized and exempt from customs restrictions. In the past few years Hungarian government introduced significant corporate tax advances in order to increase Hungary’s competitiveness for foreign capital. With the flat 10% corporate tax rate, Hungary has one of the the lowest corporate income tax rate in the European Union. Since 2011 new corporate tax incentive was adopted in order to create a tax advantageous economic environment for supporting the five most popular team sports in Hungary, namely, football, handball, basketball, water polo and ice hockey. The following article provides a rough guide on the corporate taxation – in particular of sport organizations in Hungary.

Student expectations on sports festivals with a view to the estimation questionnaire on Campus Sports Festival.

Campus Festival, organized each year, is listed as one amongst the music festivals in Hungary attracting crowds, with a target audience formed by higher education students. The organizers of Campus Festival set as their main highlighted objective, in addition to providing with musical events, the enhancement of the sporting life of the visitors stopping by. As a side event, Campus Sports Festival is launched each time along with it, with the intention to promote sports and doing sports, creating an event for the public suitable for the development of crossborder student relationships, between fans and contenders. This study is to demonstrate student expectations with a view to the questionnarebased needs assessment prepared on sports festivals.

Miért éppen pedagógusképzés? Szakközépiskolások pedagógusképzésre irányuló tanulmányi motivációi a Kárpátmedencében

Tanulmányunkban megvizsgáljuk, hogy milyen motivációkkal érkeznek a felsőoktatásba és a választott szakukra a szakközépiskolások öt ország (Magyarország, Szerbia, Románia, Ukrajna és Szlovákia) elsősorban kisebbségi és többségi magyar hallgatói, különös tekintettel a pedagógusképzésre. Célunk feltárni, hogy egyrészt milyen társadalmi tényezők befolyásolják a felsőoktatási tanulmányokra, intézményés szakválasztásra irányuló moti vációkat e speciális régió szakközépiskolásainak körében, egyáltalán milyen mintázatokat tapasztalhatunk a motivációk mögött, másrészt e motivációknak és a szocioökonómiai státusznak milyen befolyásoló szerepe van abban, hogy egy szakközépiskolai diák a pedagógusképzést választotta. Elemezéseinkhez az IESA kutatás adatbázisát használtuk fel (N=2017). A kutatás keretében 2015-ben 13 felsőoktatási intézmény hallgatóit vizsgáltuk meg: ebből három-három Magyarországon az Észak-Alföldi Régióban és Kárpátalján, négy (kihelyezett tagozatokkal) Erdélyben és a Partiumban, egy a Vajdaságban és kettő a Felvidéken. A pedagógusképzést nagyobb arányban választják a kisebb településről származó szakközépiskolások, s elsősorban a határon túli hallgatók körében fontos motivációs tényező az anyanyelven történő tanulás. A pedagógusképzésbe való jelentkezést elsősorban a szakválasztási egyéni motivációk befolyásolják társadalmi és intézményi háttértől függetlenül.

Financial Performance Evaluation of Agricultural Enterprises with DEA Method

Abstract The evaluation of performance is aiming to continuously monitor efficiency and economy of the companys operation and to provide information for corporate decisions. Benchmarking is one means of comparing corporate performance. Nowadays financial indicators are commonly used means in corporate performance analysis, but they can hardly be used as a complex tool of measurement. Adequate performance evaluation and comparability requires a method, a measuring tool, which can measure corporate performance in a complex way. A method is needed, which allows the use of both quantitative and qualitative characteristics; Data Envelopment Analysis (DEA) is a method like that. DEA may complete traditional indicator analysis, especially if the goal is to get more information regarding operational and technical efficiency. Based on the analysis of the chosen corporate data, DEA is presented to be suitable for the comparison and analysis of profit-making companies’ performance. Variables included in the evaluation are selected by step-wise regression. Benchmarking module of R Statistics is used during the calculations.

CONTROLLING OPPORTUNITIES IN AREA OF THE HUMAN RESOURCES MANAGEMENT

Nowadays, role of the human factor and human resource is appreciated and has become one of the most major elements of the success and competitiveness thus the demand for applying the controlling has appeared in this area as well. The knowledge, experience, expertise is a form of the capital, a part of the organizational assets, and organizational strategic resources. Its development or operation is expensive and requires significant investments both by the individual and by the organization. The basis of economic success of the corporations, enterprises is that they should employ the available or obtainable resources effectively and efficiently during production of their products, services. In our treatise, we survey and present the controlling instruments and methods applied in the area of human resources management. Keywords—costs, effectiveness, measuring, index-number system, subsystems, payment system, performance assessment, human resource audit

Economical aspects of thermal and medical tourism.

Thermal and medical tourism in Hungary are characterised by a continuous development. The management, efficiency, operational effectiveness and offer of enterprises in the field of tourism influence the competitiveness of Hungary’s tourism. In the present day economic life the thorough analysis of the enterprises’ economy is indispensable. The result of the analytical methods applied by the report provide information for different stakeholders (owners, transporters, customers, employees, habilitators). The aim is to have data which inform us about the functioning, financial situation and profitability of the economic entities parallel with the factors and conditions determining these elements. In our paper we present the financial situation of the Demjen Thermal Spa Ltd., being one of the newest thermal spas of Hungary.