Acta Carolus Robertus
https://journal.ke.hu/index.php/acr
<p>ISSN 2062-8269 (Nyomtatott) <br />ISSN 2498-9312 (Online)<em><br /></em>A Magyar Agrár-és Élettudományi Egyetem Károly Róbert Campusának tudományos közleményei <br />Alapítva: 2011-ben a Károly Róbert Főiskolán</p>Magyar Agrár- és Élettudományi Egyetem Károly Róbert Campus, Gyöngyöshu-HUActa Carolus Robertus2062-8269A válságok, a kockázatok és a tőzsdeindexek közötti kapcsolatok elemzése
https://journal.ke.hu/index.php/acr/article/view/4196
<p class="ACRBekezds1">A befektetők és a cégérékelést végző szakértők nap, mint nap szembesülnek a cégérték meghatározásának számos problémájával. Az egyik legnehezebben tervezhető terület a válságok cégértékre gyakorolt hatásának vizsgálata. A vállalatok értékteremtésének, a kockázatoknak és a válságoknak rövid elméleti áttekintése után a tőzsdei általános értékítélettel foglalkozik cikkünk. Elemzésünk fő aspektusa az érték változásának vizsgálata a válságidőszakokban és annak bemutatása, hogy ez mennyire volt a tőzsdei várakozásokból előre jelezhető.</p> <p class="ACRBekezds2">Ennek keretében vizsgáltuk két volatilitási index mozgását az egyes válságidőszakokban. Megállapítottuk, hogy a VIX index és az S&P 500 index jól illeszkedik az egyes időszakokban és az is látható, hogy egymás inverzeként viselkednek. Ugyanez megfigyelhető a másik elemzett index, az EURO STOXX 50 és a VSTOXX index alakulásán is. Az amerikai és az európai index összehasonlítása alapján bemutattuk, hogy az indexek ugyanazon időszakon belül teljesen eltérő teljesítményre voltak képesek, amelynek oka az eltérő piaci fejlettségben, a különböző válságkezelési technikákban, valamint az egységes válságkezelési koncepció alkalmazásában, vagy annak hiányában keresendő.</p>Judit Ilona Fábiánné JátékosTamás Kovács
Copyright (c) 2023 Fábiánné Játékos Judit Ilona, Kovács Tamás
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2023-06-302023-06-3013131810.33032/acr.4196A pénzügyi-gazdasági ismeretek oktatása és a pénzügyi tudatosság összefüggései
https://journal.ke.hu/index.php/acr/article/view/4082
<p class="ACRsszefoglals1">Jelen kutatásunk célja, hogy megvizsgáljuk a pénzügyi-gazdasági ismeretek oktatása és a pénzügyi tudatosság összefüggéseit. Napjaink kulcsfontosságú területe a személyes pénzügyeink tudatos menedzselése, tulajdonképpen minden döntésünknek van pénzügyi vetülete, amely rövid- és/vagy hosszú távon kihat a gazdálkodásunkra. Annak ellenére, hogy minden szereplő érdekelt a pénzügyi kultúra fejlesztésében, mégis nagyon lassú az előrehaladás. A pénzügyi oktatás sajnos csak lassan, hosszú távon képes visszaigazolni a befektetett időt és energiát. Sok esetben a rövid távú érdekek és a jelen problémái felülírják a hosszú távú célokat, továbbra is sokan közönyösek a pénzügyeik iránt és nem néznek 1-2 évnél előrébb. A világban zajló rohamléptű változásoknak köszönhetően sokan bizalmatlanul állnak a jövőhöz, így nem terveznek tudatosan előre. Az alap-, közép- és felsőoktatásban is előre kell mozdulni a pénzügyi-gazdasági ismeretek oktatásában, tehát az oktatási intézményeknek nagyon nagy felelősségük lesz, hogy a jövő nemzedéke tudatos döntéseket hozzon pénzügyeiben.</p>Brigitta SzőkeEszter Tóth
Copyright (c) 2023 Szőke Brigitta, Tóth Eszter
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2023-06-302023-06-30131193010.33032/acr.4082Recent Trends In Renewable Energy Sector Of EU
https://journal.ke.hu/index.php/acr/article/view/4109
<p>The energy efficiency issue attracts everybody’s attention all over the world. It is strongly linked with the climate change problem, and a series of solutions and recommendations are offered and prepared to meet these challenges. Recent energy policies are aimed to achieve a gradual and successful transition from conventional energy sources to alternative ones. The main intention is to achieve energy efficiency alongside decreasing the impact of production on the environment. However, historical trends suggest that usually similar policies have been ostensible, as they have only caused an increase in the amount of total energy consumption, rather than to achieve the aforementioned aim. On the other hand, EU countries have addressed a number of approaches to grow renewable energy installations at the national level as well as addressing issues that have arisen during the deployment of renewable energy infrastructures in various nations.</p>Sabuhi MammadliTofiq Bayramov
Copyright (c) 2023 Sabuhi Mammadli, Tofiq Bayramov
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2023-06-302023-06-30131314210.33032/acr.4109Conjectural Connection: Tourism Enterprises Competitiveness - A Macro Perspective Through the Lens of Knowledge Capital Management
https://journal.ke.hu/index.php/acr/article/view/4068
<p>This research paper explores the role of knowledge capital management in enhancing the competitiveness of tourism enterprises from a macroeconomic perspective. The study argues that the development of sound national tourism policies, integrated government market and business strategies, and public organizational and institutional structures are essential for realizing the full potential of the tourism sector and gaining a competitive advantage at the national and global levels. Moreover, the paper highlights the importance of information and knowledge capital resources as key factors in maintaining competitive advantage in the global market economy of knowledge. Using Porter's Diamond Model, the paper evaluates the management context of knowledge capital and the competitiveness of tourism companies. The study contributes to the body of knowledge on tourism, macroeconomics, enterprise competitiveness, and knowledge management research. The paper concludes by suggesting further areas of research in this field, including the development of data-driven investment policies for tourism enterprises, sophisticated methods for assessing tourism enterprise performance in different contexts, and a deeper exploration of the causal relationships between knowledge management and enterprise competitiveness. Overall, this research highlights the significance of knowledge capital management for enhancing the competitiveness of tourism enterprises and contributing to national prosperity.</p> <p> </p>Hellen Ogutu
Copyright (c) 2023 Hellen Ogutu
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2023-06-302023-06-30131436110.33032/acr.4068Cryptocurrency Operating Principle, Market and Risks
https://journal.ke.hu/index.php/acr/article/view/3988
<p class="ACRsszefoglals1">Over the last decade or 1 - 1.5 years, financial markets have witnessed the mass emergence of virtual currencies based on blockchain technology, also known as cryptocurrencies. The most widely known is Bitcoin, the first representative, but today there are around 22,500 other cryptocurrencies. Many people see cryptocurrencies as an investment product with a high potential return, but are not aware of their operating mechanisms and the risks involved. There is a lively debate in financial circles on whether and to what extent crypto-currencies and their markets should be regulated. This paper will provide an overview of the characteristics of cryptocurrencies, their main types, possible directions for further development and the risks they entail, based mainly on international literature.</p>Péter PatakiZoltán Zörög
Copyright (c) 2023 Péter Pataki, Zoltán Zörög
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2023-06-302023-06-30131627510.33032/acr.3988Corporate Governance and Its Relationship with Financial Performance in Iraq
https://journal.ke.hu/index.php/acr/article/view/4099
<p>It is expected that banks should operate with a recognized standard of corporate governance. The importance of excellent governance processes in banks cannot be overstated because they are essential to gain and maintain the confidence and the customers satisfaction. This paper aims to explore the relationship between corporate governance (CG) and financial performance (FP) of Iraqi listed banks. To obtain this goal, two econometric models were enhanced to measure the association between the variables by applying multiple linear regression. The secondary data was obtained from the audited annual financial statement of ten listed banks in the Iraqi stock exchange in the period 2017-2021. Four corporate governance proxies, such as (CEO Duality, board size, audit committee meetings and independent board) are tested on two indicators of financial performance (return on assets and return on equity). The finding illustrated that CEO Duality, board size, and audit committee meetings have a positive and significant influence on the financial performance of banks. On the other hand, a negative and significant association can be observed between the independent boards and banks’ financial performance. Hence, the study pointed out that the financial performance of banking industry has been impacted by all of the components of corporate governance selected in this research.</p>Amanj Mohamed AhmedIstván Hágen
Copyright (c) 2023 István Hágen, Amanj Mohamed Ahmed
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2023-06-302023-06-30131768910.33032/acr.4099Pension System Future Direction on Employees of SMEs in Indonesia, Vietnam, and Hungary
https://journal.ke.hu/index.php/acr/article/view/4347
<p>Small and medium-sized enterprises are extremely important to the economy. However, businesses in this sector and their employees need help to obtain social security. Hungary, Indonesia, and Vietnam are nations in various geographical locations with obvious disparities in ethnography and pension system structure. Meanwhile, the proportion of SMEs in all three countries is comparable, accounting for a large fraction of the estimated enterprises that play important roles in the national economy. As a result, this research analyzes the pension system and the present condition of pension schemes for SMEs in Hungary, Indonesia, and Vietnam. In this paper, the researchers conducted a literature review. According to the comparison of the three nations, there are various barriers in the SME sector in accomplishing employee pension schemes: limited financial resources, employees who do not perceive immediate benefits and are not risk-averse, low awareness of current pension schemes, the expense of social contributions and increased in the minimum wage, both employers and employees negotiate to stop social insurance payments, a high job turnover rate, and employees are more likely to earn prepaid social insurance payments to assist them in making ends meet. Hungary, Indonesia, and Vietnam's governments should make participation mandatory for people working in SMEs, actively publicize the importance of pension schemes to SME employees, simplify registration and payment of pension contributions through digital channels, incentivize SMEs to participate in pension systems, and enact legislation against SMEs and their employees to encourage participation.</p>Abdul HadiDuong Minh NgoEmese BruderBadriah
Copyright (c) 2023 Abdul Hadi, Duong Minh Ngo, Emese Bruder, Badriah
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2023-06-302023-06-301319010310.33032/acr.4347A study on Gender Differences in the Performance of Leadership Traits in Chinese Internet Promotion Service Industry
https://journal.ke.hu/index.php/acr/article/view/4349
<p>Today, with the rapid development of China's economy, leadership is an important factor in promoting the progress of enterprises. And leadership traits accompanied by the complexity of gender differences further affect organizational climate and business performance. In the traditional concept, men are more inclined to be leaders because they have some stereotyped leadership traits that people think leaders should have, but with the advance of modernization in open innovation, this stereotyped impression has gradually changed. Many modern scholars with open and innovative thinking believe that the characteristics of masculinity are no longer applicable to the contemporary market and working environment, but feminization and neutralization are more welcomed by most employees. The purpose of this survey is to clarify the performance of leadership traits reflected in gender differences among personnel in the Internet promotion service industry in Guangdong Province, China. This includes comparing the leadership traits of the physiological and psychological gender self-assessment of all participants (leaders and non-leaders) and all leaders. Here, Independent-Samples T-Test and One-Way ANOVA in SPSS are implemented in data analysis. The results show that about 1/3 of the 34 leadership traits were significantly different in physiological gender, but few traits were significantly different in psychological gender.</p> <p> </p>Ling YaoJingjing WuIldikó Rudnák
Copyright (c) 2023 Ling Yao, Jingjing Wu, Ildikó Rudnák
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2023-06-302023-06-3013110411810.33032/acr.4349Eximination of Leisure Spending Habits Broken Down by Weekdays and Weekends
https://journal.ke.hu/index.php/acr/article/view/4190
<p class="ACRsszefoglals2" style="text-indent: 0cm;">In today's modern world, recreation plays an increasingly important role, as one of its most important goals is to maintain health and increase our ability to work. The past few years have been defined by the Covid-19 pandemic. As a result, many areas of life have changed, such as health, the economy, education, entertainment and travel. After the introduction of restrictions, we spent more time at home, so activities in our free time also changed. It is important to make good use of the extra time available to us in addition to work.The aim of the study was to observe how busy the participants spend their days and how much time they spend on each activity. The research was conducted using an online questionnaire in which 343 people participated. In terms of gender distribution, women accounted for 72% and men for 28%. The survey covered active and passive actions. The questions covered separate weekdays and weekends, thus providing a comprehensive picture of leisure habits.</p>Erika BabaTímea KozmaRéka PálinkásZita Popovicsné Szilágyi
Copyright (c) 2023 Erika Baba, Tímea Kozma, Réka Pálinkás, Zita Popovicsné Szilágyi
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2023-06-302023-06-3013111912810.33032/acr.4190A német nyelv státuszának változása az oktatásban és az erősítése mellett szóló érvek
https://journal.ke.hu/index.php/acr/article/view/4201
<p>Tanulmányomban a német nyelv helyzetének alakulását mutatom be hazánkban az oktatásban. A hangsúlyt a legutóbbi évtizedekben bekövetkezett változások ismertetésére helyezem, de mindezek előtt nagyon röviden a német történelmi időkben jellemző státusáról is szólok.</p> <p>A változásokat a nyelv oktatásban elfoglalt helye szerint tekintem át, megvizsgálom, hogy a különböző oktatási szinteken a tanulók milyen arányban tanulják a német nyelvet az angolhoz, valamint a többi idegen nyelvhez viszonyítva. A kiválasztott évek statisztikai számadatait megnézve kimutatható a tendencia is az egyes oktatott idegen nyelvek helyzetének alakulásában. Azt is körbejárom, hogy a német nyelvnek miért kéne fontosabb helyet, szerepet kapnia a magyar oktatási intézményekben, akár az egyes régiók sajátosságait figyelembe véve.</p> <p>Végül, de nem utolsó sorban felhívom a figyelmet a nyelv tanulását és megőrzését segítő ösztönző programokra.</p>Zsuzsanna Szilvási-Bódis
Copyright (c) 2023 Szilvási-Bódis Zsuzsanna
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2023-06-302023-06-3013112913510.33032/acr.4201A női munkavállalók helyzete a munkaerőpiacon az aktivitás és a munkaszerződések tükrében
https://journal.ke.hu/index.php/acr/article/view/4424
<p>A női munkavállalók helyzete eltérő sajátosságokat mutat a férfiakéhoz képest. A nőknek egész karrierútjuk alatt a diszkrimináció számos formájával kell megküzdeniük. Különösen nehéz a kisgyermeket nevelő munkavállalók helyzete ezen a téren. Jelen tanulmányunkban a munkaerőpiaci aktivitást és a munkaszerződés kötési módok különbségeit és ezek lehetséges okait kívánjuk vizsgálni nemenkénti összehasonlításban.</p>Gabriella Győrváriné Tumpek
Copyright (c) 2023 Győrváriné Tumpek Gabriella
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2023-06-302023-06-3013113614410.33032/acr.4424COCOMO Method for Planning Human Resources in Software Development
https://journal.ke.hu/index.php/acr/article/view/4425
<p style="font-weight: 400;">Over the past decades, software development has been a priority project for business leaders. Compared to the production or purchase of a productive asset, IT development could be carried out at a lower cost, and controlling always found a hidden reserve that could be used for this purpose.</p> <p style="font-weight: 400;">But this process is in transition at the beginning of the 21st century. IT projects should be examined early in the development phase to determine the functional size of a software application and to determine the business value and expenditure that the application represents for a particular segment of the business. However, process analysis and productivity and cost analysis of these developments are more challenging than average for business analysts.</p> <p style="font-weight: 400;">Enterprise information systems are evolving very rapidly, and their user base is growing. These applications handle so much data and are so complex that it is difficult for the average user to understand how they work. New coding tools are now enabling software developers to meet growing and increasingly complex customer needs more efficiently and quickly. A comprehensible, comparable, and clear method for interpreting, estimating, and verifying projects is needed.</p>Katalin NátzSzergej Vinovgradov Zsigmond Gábor Szalay
Copyright (c) 2023 Katalin Nátz, Szergej Vinovgradov , Zsigmond Gábor Szalay
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2023-06-302023-06-3013114515610.33032/acr.4425