Acta Scientiarum Socialium <p>Acta scientiarum socialium : historia, philosophia, sociologia = Társadalomtudományi tanulmányok<br />ISSN 1418-7191 (Nyomtatott)<br />A folyóirat humán és társadalomtudományok, elsősorban a történelemtudomány, a neveléstudomány és a gazdaságtudományok területéről jelentet meg tematikus számokat.<br />Alapítva 1998-ban a Kaposvári Egyetem jogelőd intézményében a Pannon Agrártudományi Egyetem Kaposvári Kar Társadalomtudományi Tanszékén.</p> hu-HU (Dr. Molnár Gábor, PhD) (Diszterhöft Zoltán) cs, 28 nov 2019 00:00:00 +0000 OJS 60 Tartalom <p>-</p> Molnár Gábor Copyright (c) 2019 A szerk. cs, 28 nov 2019 00:00:00 +0000 A humánerőforrási motivációs stratégiák a Dél-dunántúli régió vállalkozásaiban <p>In Hungary, the economic role of small and medium-sized enterprises (SMEs) is of major importance, however, the sector-specific management techniques are not comparable to those used by larger economic operators. The main objective of the research was to show the presence or lack of motivation as a value creating tool in the management practice of the SME sector in the South Transdanubian Region. A further significance of the research is that it draws attention to management practices that are extremely harmful from an economic point of view, the transformation of which can result in significant profit growth for the companies even without significant financial expenditures. To complement the survey, 15 in-depth management interviews were conducted where 10 questions were analysed.&nbsp;<br>All in all, the executives in the study use management knowledge moderately and only partially consciously in their everyday practice and do not have a systematic motivational strategy. The theory learnt during school years – 15–20 years earlier – sometimes appear in everyday activities, but it is more typical that leaders follow their own paths and rely on information and advice from friends. In either case, management knowledge and motivation practices based on sound information do not play a significant role. Regarding the competencies, self-awareness is hardly recognized. Most executives do not seek regular feedback from their subordinates or give to their staff. Nevertheless, they feel that they are aware of their individual values ​​and systems, especially of those which were mainly built instinctively and experientially.&nbsp;<br>The study showed that the role of innovation in creating a motivating work environment and the extensive economic power of motivation are either not or not fully understood by managers. When describing the ideal worker and their expected qualities, executives did not even mention the necessity of intrinsic motivation!</p> Bertalan Péter, Boldizsár Bettina Copyright (c) 2019 Szerző cs, 28 nov 2019 00:00:00 +0000 A MEW és az ISEW alternatív gazdasági mutatók elméleti áttekintése <p>In our publication we focus on the economic well-being indicators that can be good substitutes or alternatives of the gross domestic product. After the brief overview of the often mentioned weaknesses and mistakes of GDP, we present the Measure of Economic Welfare (MEW) and the Index of Sustainable Economic Welfare (ISEW). We summarize that albeit there are more than enough indicators, none of them is so widely accepted as GDP. It is not clear yet which one(s) will replace it in its role. The study was created for the Economics Seminar of Kaposvár (KAKTUSZ) which is organized annually by the Kaposvár University. Another research team of the environmental economics session of KAKTUSZ 2016 undertakes to demonstrate other alternative economic indicators in the article titled "<em>Theoretical overview of the GPI, the SNBI and the HDI alternative economic indicators</em>" by Csuvár et al. (2018).</p> Varga József, Bánkuti Gyöngyi, Csuvár Ádám, Sebestyénné Szép Tekla Copyright (c) 2019 A szerzők cs, 28 nov 2019 00:00:00 +0000 A GPI, az SNBI és a HDI alternatív gazdasági mutatók elméleti áttekintése <p>The paper describes some of the main economic indicators such as the Genuine Progress Indicator (GPI), Sustainable Net Benefit Index (SNBI) and the Human Development Index (HDI) that have been intended to replace or supplement Gross Domestic Product. Based on our analysis, we conclude that none of the indicators is still able to replace GDP because of the difficulties in data collection and the lack of sufficient objectivity in the types of information used. Meanwhile, each indicator draws attention to important trends that are not visible from GDP so they can provide useful signals for building and evaluating policies. The study was created for the Economics Seminar of Kaposvár (KAKTUSZ) which is organized annually by the Kaposvár University. It is closely related to the paper by Varga et al. (2018) titled “<em>Theoretical overview of MEW and ISEW alternative economic indicators”</em> (in the present issue) and can be conceived as a continuation of that.</p> Csuvár Ádám, Bánkuti Gyöngyi, Cseh Balázs, Simon Szabolcs, Varga József Copyright (c) 2019 A szerzők cs, 28 nov 2019 00:00:00 +0000 Kreativitás és valóság a gazdálkodás eredményének meghatározásában <p>The determining of the outcome periodically is primary important in the operation of businesses. The assets and their changes, as well as the profit generating efficiency, ensure that the business continues to operate. In Hungary the Act C of 2000 on Accounting defines the method of accounting for economic events; however, the practice the accounting, which is based on experience, can make a move towards the creativity. The principle, which is not forbidden by the law, that is "free". The interpretation and recording of economic events and the judgement of their impact on outcome can often be based on subjective assessment. This article deals with the effects of subjective judgment and choosing on the results.</p> Wickert Irén, Szarvas-Fekete Tibor, Ágoston Anita Copyright (c) 2021 Acta Scientiarum Socialium cs, 28 nov 2019 00:00:00 +0000 A fantázia határtalan – számvitel diákszemmel <p>"A talent is someone who knows more than they had learned", quoted the jury of the „Dal 2017” in the finals, after we saw the great performance of a 17 year old boy. What skills do the students of Kaposvár University have? How much part of their performance during the exams is knowledge and how much is fantasy? Adopting Henry Ford’s witticism we can expect that smart, diligent students will do themselves justice and get good grades; the lazy and less talented students will vegetate whereas the hard-working but untalented students will fall out of the sieve. However, what about smart, but lazy students? Those who "forget" to learn but due to their powerful imagination, can create something unbelievable during the exam, overcoming the greatest cruxes in the good sense. This article deals with this theory in humorous form: what the accounting is like with the eyes of a clever, creative but lazy student.</p> Szarvas-Fekete Tibor, Ágoston Anita, Wickert Irén Copyright (c) 2019 A szerzők cs, 28 nov 2019 00:00:00 +0000 Fantázia az oktatás gazdaságtanában <p>In the field of competences measured by PISA surveys, Hungarian students are lagging behind OECD countries. The recent reforms have not yet shown their expected impact. Professionals and laymen usually explain the disappointing results by the fact that education is an underfunded sector. The study depicts what would happen if we doubled the current amount so that the funding of Hungarian education could well exceed the OECD average. It is an eternal question whether all that count is money. Because in our imaginary scenario, in a short period of time modern, clean, new buildings would replace the old, sometimes musty school buildings; we would find the latest multicore computers instead of the 10+ years old IT systems; and the traditional chalk boards would be replaced by interactive boards. The fact that there is a negative relationship between school computer usage and student performance improvements has already been demonstrated in the 2009 PISA study. However, the key to education is the pedagogue. Without training the right professionals, without their appreciation or motivation, the additional expenditures invested in education are meaningless.</p> Horváth Szilárd Copyright (c) 2019 A szerző cs, 28 nov 2019 00:00:00 +0000