TY - CHAP AU - Zanócz, Anett ED - Csernicskó, István TI - Non-financial reporting trends in the eu –the rise of the csrd and mandatory reporting assurance T2 - Digitális gazdaság és fenntartható fejlődés PB - II. Rákóczi Ferenc Kárpátaljai Magyar Főiskola CY - Beregszász SN - 9786178276911 PY - 2024 SP - 102 EP - 104 PG - 3 UR - https://m2.mtmt.hu/api/publication/34761284 ID - 34761284 LA - English DB - MTMT ER - TY - JOUR AU - Herr, Orsolya AU - Köves, Alexandra TI - Achieving while looking forward: variables influencing performance in the transitory career phases of professional women’s handball JF - INTERNATIONAL JOURNAL OF PERFORMANCE ANALYSIS IN SPORT J2 - INT J PERF ANAL SPOR PY - 2024 SP - 1 EP - 19 PG - 19 SN - 2474-8668 DO - 10.1080/24748668.2024.2323372 UR - https://m2.mtmt.hu/api/publication/34752597 ID - 34752597 LA - English DB - MTMT ER - TY - JOUR AU - Hartvig, Áron Dénes AU - Kiss-Dobronyi, Bence AU - Kotek, Péter AU - Takácsné Tóth, Borbála AU - Gutzianas, Ioannis AU - Zareczky, András Zsombor TI - The economic and energy security implications of the Russian energy weapon JF - ENERGY J2 - ENERGY VL - 294 PY - 2024 PG - 11 SN - 0360-5442 DO - 10.1016/j.energy.2024.130972 UR - https://m2.mtmt.hu/api/publication/34752352 ID - 34752352 N1 - Bence Kiss-Dobronyi has received funding from the National Research, Development and Innovation Office of Hungary , under the Cooperative Doctoral Programme to carry out research on how macroeconomic shocks impact the economy (grant number: C1753844). LA - English DB - MTMT ER - TY - JOUR AU - Czine, Péter AU - Török, Áron AU - Maró , Gréta TI - A metaelemzés lépéseinek bemutatása. Cohen-féle d hatásnagyság alapú elemzés egymintás kontextusban TS - Cohen-féle d hatásnagyság alapú elemzés egymintás kontextusban JF - STATISZTIKAI SZEMLE J2 - STATISZTIKAI SZEMLE VL - 102 PY - 2024 IS - 3 SP - 215 EP - 230 PG - 16 SN - 0039-0690 DO - 10.20311/stat2024.03.hu0215 UR - https://m2.mtmt.hu/api/publication/34747456 ID - 34747456 AB - A tanulmány célja, hogy bemutassa a metaelemzés főbb lépéseit a Cohen-féle d hatásnagyság-mutató egymintás kontextusban történő alkalmazásakor. A szerzők egy valós felmérés adatbázisát használják fel példaként, amelyen keresztül ismertetik az elemzéshez szükséges adatbázis felépítését, az overall hatásnagyság-mutató meghatározásának lépéseit, az eredmények értelmezését és a vizsgált cikkek közötti heterogenitás magyarázatának egy lehetséges megközelítését (alcsoportelemzés). Habár jelen tanulmány viszonylag egyszerű struktúrában ismerteti a módszer alkalmazásának főbb lépéseit, mindössze a Cohen-féle d hatásnagyságra alapozott, egymintás kontextusban történő elemzésre koncentrál. Fontos kiemelni, hogy kutatási kérdéstől függően más-más hatásnagyság-mutatókkal kell kalkulálni, illetve az elemzés komplexitása is sokkal jobban elmélyíthető. LA - Hungarian DB - MTMT ER - TY - JOUR AU - Wassie, Fekadu Agmas AU - Lakatos, László Péter TI - Artificial intelligence and the future of the internal audit function JF - HUMANITIES & SOCIAL SCIENCES COMMUNICATIONS J2 - HUM SOC SCI COMMUN VL - 11 PY - 2024 IS - 1 PG - 13 SN - 2662-9992 DO - 10.1057/s41599-024-02905-w UR - https://m2.mtmt.hu/api/publication/34747220 ID - 34747220 AB - Artificial intelligence (AI) can support the company’s internal audit function (IAF) by delivering substantial strategic oversight, minimizing manual procedures, and making possible additional value-added auditing service. Currently, there are research gaps in the literature, such as limited studies on the topic, low AI adoption rates in the IAF across different countries and regions, and a shortage of comprehensive frameworks for effectively using AI in the IAF. Hence, this review work aims to fill the research gap by offering an outline of research avenues on the topic in the literature and suggesting a new compressive framework for the effective use of AI in the IAF. This paper undertakes a systematic literature review (SLR) approach and aspires to highlight the state of research on the use of AI in the IAF, to deliver insight for scholars and industry experts on the issue, and to reveal the implications for IAF of the new AI technology. Moreover, to quickly make artificial intelligence work in internal audit functions, the CACS framework was recommended with attributes such as commitment, access, capability, and skills development (CACS). This work provides significant contributions for guiding future research directions and the development of theoretical foundations for the IAF field. On a practical level, the work will help internal auditors to assess and understand the potential advantages and risks of implementing AI in their organization’s IAF. For regulators, this review should prove useful for updating regulations on internal auditing in the context of using advanced technology such as AI and for ensuring the compliance of internal auditing practices to the evolving technology. Organizations can also benefit from this review to decide whether AI investments in their IAF are justified. This review made an initial extensive SLR on AI use in the IAF as a basis for developing new research avenues in auditing and accounting. LA - English DB - MTMT ER - TY - JOUR AU - Török, Áron AU - Kovács, Sándor AU - Maró , Gréta AU - Maró, Zalán Márk TI - Understanding the relevance of farmers' markets from 1955 to 2022. A bibliometric review TS - A bibliometric review JF - JOURNAL OF AGRICULTURE AND FOOD RESEARCH J2 - J AGRICULT FOOD RES VL - 16 PY - 2024 PG - 17 SN - 2666-1543 DO - 10.1016/j.jafr.2024.101108 UR - https://m2.mtmt.hu/api/publication/34742885 ID - 34742885 LA - English DB - MTMT ER - TY - JOUR AU - Bal, Damla TI - Formation and Evolution of the Tourism Milieu: A Holistic Approach to Spatial Experience JF - TURIZMUS BULLETIN J2 - TURIZMUS BULLETIN VL - 24 PY - 2024 IS - 1 SP - 15 EP - 23 PG - 9 SN - 1416-9967 DO - 10.14267/TURBULL.2024v24n1.2 UR - https://m2.mtmt.hu/api/publication/34740460 ID - 34740460 AB - This research investigates the formation and evolution of the tourism milieu through a holistic philosophical lens that integrates Kant’s focus on knowledge foundations and Merleau-Ponty’s insights into perception and embodiment. It emphasizes the significance of reasoning and critical thinking in comprehending destination complexities. The research aims to dissect the interactions among tourists, locals, and their environment, shedding light on the transformative influence of tourism. In this way it offers valuable insights into the intricate dynamics of destination evolution. The research contextualizes its inquiry within Budapest’s Jewish Quarter, a locale rich in cultural vibrancy and urban dynamism. Through a synthesis of theoretical discourse and pragmatic analyses, this study not only enhances our understanding of tourism milieu dynamics but also advocates for the adoption of sustainable development practices within the tourism industry. LA - English DB - MTMT ER - TY - JOUR AU - Csapody, Bence TI - Online Content Analysis Focusing on Local Ingredients and Food Culture: A Study of Selected Food Festival Websites JF - TURIZMUS BULLETIN J2 - TURIZMUS BULLETIN VL - 24 PY - 2024 IS - 1 SP - 4 EP - 14 PG - 11 SN - 1416-9967 DO - 10.14267/TURBULL.2024v24n1.1 UR - https://m2.mtmt.hu/api/publication/34740439 ID - 34740439 AB - The rising popularity of food tourism is fueled by a growing interest in destination-specific culinary experiences, with food festivals playing a crucial role in this trend. This article conducts a qualitative online content analysis of European and North American food festival websites to explore how these events promote local ingredients and preserve food culture through communication. The analysis reveals an increasing commitment by these festivals to showcase local food and traditions, supporting local producers and service providers. Additionally, the study categorizes food festivals based on their online representation’s connection to local ingredients and food culture. Its significance lies in contributing to the understanding of communication patterns of local food culture, offering insights to support festival organizers in fostering local economies and communities. LA - English DB - MTMT ER - TY - JOUR AU - Nagy, Ákos AU - Krátki, Noémi TI - Open value creation for the common good. a comprehensive exploration of social innovation in the context of social enterprises TS - a comprehensive exploration of social innovation in the context of social enterprises JF - SOCIAL ENTERPRISE JOURNAL J2 - SOC ENTERPRISE J PY - 2024 SN - 1750-8614 DO - 10.1108/SEJ-08-2023-0103 UR - https://m2.mtmt.hu/api/publication/34738171 ID - 34738171 LA - English DB - MTMT ER - TY - THES AU - Koczkás, Sára TI - Management with Chinese Characteristics. at the intersection of culture and institutions [védés előtt] TS - at the intersection of culture and institutions [védés előtt] PY - 2024 UR - https://m2.mtmt.hu/api/publication/34719735 ID - 34719735 LA - English DB - MTMT ER -