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001-es BibID:	BIBFORM063581
Első szerző:	Máté Domicián (közgazdász, informatika tanár)
Cím:	The impact of human capital on labour productivity regarding 'ET 2020' targets : case study / Domicián Máté, Éva Darabos, Krisztina Dajnoki
Dátum:	2016
ISSN:	2344-1712
Megjegyzések:	This paper is intended to clarify the European Commission's Education and Training (ET 2020) strategy, focusing primarily on the dimension of educational attainment. According to the ET 2020, the percentage of the population aged between 30 and 34 who have completed their tertiary education, should be at least 40% by 2020. Meanwhile, also forecasts a reduction in the early school leaver rate to less than 10%.The purposes of this study are to explore the present educational attainment performance in various OECD countries and to analyse the determinants of productivity growth regarding these educational targets. We found that in long run, an increase in the level of human capital resulted in a greater increase in productivity in those countries where the tertiary education and early school leaver ratios targets are achieved. Our conclusions highlight that educational reforms are needed to rethink the establishment of knowledge societies.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban Productivity growth Human capital Education and training policy Educational attainment Cross country analysis
Megjelenés:	Network Intelligence Studies. - 4 : 1(7) (2016), p. 61-67. -
További szerzők:	Darabos Éva (1959-) (közgazdász) Dajnoki Krisztina (1978-) (közgazdász, gazdasági agrármérnök)
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM109651
Első szerző:	Szekeres Alexandra (közgazdász)
Cím:	Impact of the transition to international financial reporting standards on coverage calculation : Case study / Alexandra Szekeres, Angelika Dienes
Dátum:	2022
ISSN:	2344-1712
Megjegyzések:	The present study focuses on the method of coverage calculation and the reasons for the different results due to the differences between the Hungarian and IFRS accounting systems. First, the accounting characteristics inherent in the content and structure of the profit and loss account are presented on which the coverage calculation is based in the Hungarian and IFRS systems. Next, the accounting items that are necessary for the calculation of coverage are described in detail and are compared according to the two accounting systems. Finally, the differences in the calculation of coverage in the Hungarian and IFRS accounting systems based on the same items are presented through an example. Based on the study, it can be clearly stated that a significantly higher coverage amount can be detected on the basis of the same items in the system of IFRS than in the Hungarian accounting environment.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk
Megjelenés:	Network Intelligence Studies. - 10 : 19 (2022), p. 71-78. -
További szerzők:	Dienes Angelika
Internet cím:	Szerző által megadott URL Intézményi repozitóriumban (DEA) tárolt változat
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