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1.

001-es BibID:BIBFORM075003
Első szerző:Darabos Éva (közgazdász)
Cím:Financial resources : loans / Éva Darabos, Tünde Orsolya Nagy, Attila Rózsa
Dátum:2018
ISSN:1222-569X 1582-5450
Megjegyzések:During the establishment and operation of companies, several decisions shall be made. The fundamental viewpoint of a decision concerning the funding is where the source is originating from: from inside i.e. from the functioning of a company or else external operators shall temporarily or definitively provide a company with the source. The classical form is the funding from own sources but it is increasingly common that external investors are involved, EU support is utilized and bank loan is borrowed. During the analysis, the authors examine the conditions of borrowing such as the effect of following: the length of term, the frequency of payment and the composition of instalment. Also, it is examined how the amount of interest payable and unpaid principal changes in single cases. Before the borrowing, the financial manager should consider whether the cash flows arising in the future will be able to cover the continuous production and whether the repayment of borrowed capital and interest will be ensured. The financial controller has an important role during the evaluation of accounting information; by choosing the appropriate source of funding, he/she can help to preserve the corporate liquidity in the long term. Among the financial controlling tasks, it shall be considered as highly important that the companies have to act responsibly during the planning, analysis of funding and realization of goals because the decision made will affect the company's operation, survival and development in the long term.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
sources of funding
repayment of principal
instalment
interest
financial controlling
Megjelenés:The Annals of the University of Oradea. Economic Sciences. - 27 : 1 (2018), p. 162-172. -
További szerzők:Nagy Tünde Orsolya (1989-) (közgazdász) Rózsa Attila (1973-) (agrármérnök, szakközgazdász)
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2.

001-es BibID:BIBFORM052286
Első szerző:Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:Methodological aspects of agricultural enterprises' income calculation / Ildikó Dékán Tamásné Orbán
Dátum:2013
Megjegyzések:In the process of the European Union enlargement, experts felt an increasing need for the harmonization of existing systems and the adoption of practices used in the EU countries. Hungary intended to meet the requirements stated by the European Union by introducing, among others, the EU directives, the FADN (Farm Accountancy Data Network) agricultural data network, and the System of Agricultural Accounts as well. Despite the efforts towards rapprochement between accountancy systems and the harmonization of information systems, a judgement of enterprise performance and the practice of income calculation and profitability analysis show great differences in many aspects between the member countries. Considering that financing and profitability problems of enterprises are very important questions in the economy, I regard a comparison of income calculation methods of agricultural enterprises used in some EU countries essential. Regarding the above mentioned situation, the general aim of the paper is to introduce and compare analysing methods used in some EU countries, such as Great-Britain, the Netherlands and Hungary. In the course of comparing income calculation practices and methods in the European Union, first I have briefly examined the reporting system of these countries, and next the formats of profit and loss accounts follow together with the patterns of profit and loss calculation and income categories used in the FADN system for the analysis of agricultural activities in the different countries. After all, in the purpose of getting extra information I have taken into consideration the opportunity cost as well. After reviewing the elements, methods and systems about income calculations, I try to find answers to the following questions: -Are there differences between practices of EU member states despite a seemingly unified European regulation system?-If there are differences, will the shown incomes be of different volume? This paper is mainly a theoretical issue which aim is to create the basis for an other, empirical, calculation-orientated research.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
methodology
income
FADN
profit and loss statement
Megjelenés:Analele Universitatii din Oradea : Stiinte Economice = Annals of University of Oradea. Economic science 22 : 1 (2013), p. 523-529. -
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3.

001-es BibID:BIBFORM078020
Első szerző:Fenyves Veronika (gazdasági agrármérnök)
Cím:Analysis of the notes on the accounts of companies carrying out information technology services / Fenyves Veronika, Bács Zoltán, Tarnóczi Tibor
Dátum:2018
ISSN:1222-569X 1582-5450
Megjegyzések:In the globalized and accelerated world of our time, competition among enterprises has become mmuch more intense. In this world, information, knowledge and promptness are of paramount importance for decision-making. This means that challenges can only be met by companies that possess the necessary information and are able to convert it rapidly into organisational knowledge. Annual accounting statements are an important source of information within business relations amongst companies. However, it should be noted that due to their aggregate nature, the necessary information and trough that, the necessary knowledge can only be obtained from the two fundamental parts of the annual statements (balance sheet and profit and loss account,) if the third part of the statement (the notes on the account) contains the textual and qualitative information that contributes to the more comprehensive interpretation of the other two parts of the annual statement. Without notes on the accounts, which possess adequate information, effective utilisation of the balance sheet and profit and loss account might be problematic. It is also to be pointed out decision-making based on inadequate knowledge further increases economic risk that are already high. However, annual statements should helpd reduce risks through more established decision-making. In our research, we examine whether the notes on the accounts of companies include the information, which could help obtain necessary financial knowledge concerning the partner companies. For the analyses, we used the notes on the accounts of companies, which have information-technology sevices (Hungarian NACE No. 62) as their main line of business. The analyses were carried out by means of various packages of the R statistical system. By means of text mining, we analyse the extent to which the notes on the accounts provide the necessary information that would be indispensable for the proper interpretation of the balance sheet and the profit and the loss account. The scope of this information is also regulated by the Accounting Act. In present study, the notes on the accounts of 8,226 companies are analysed. The content of the notes on the accounts is analysed for each type of company and annual statement, looking for correlation between the two aspects and the notes on the accounts.
Tárgyszavak:Műszaki tudományok Informatikai tudományok idegen nyelvű folyóiratközlemény külföldi lapban
information-technology
text mining
information
annual statement
Megjelenés:The Annals of the University of Oradea. Economic Sciences. - 27 : 1 (2018), p. 173-180. -
További szerzők:Bács Zoltán (1969-) (agrármérnök) Tarnóczi Tibor (1952-) (közgazdász)
Pályázati támogatás:ÚNKP-17-4
Egyéb
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4.

001-es BibID:BIBFORM052289
Első szerző:Herczeg Adrienn (közgazdász)
Cím:Profitability and sources of general manufacturers in 2009-2011 / Herczeg Adrienn
Dátum:2013
Megjegyzések:Analysis of capital structure of corporations is a key issue of economics and the effect of its fluctuation can be observed on several fields of the life of corporations. It wields influence shall I say the competitiveness of the sector, property status or financial and profitability situation of corporations, effectiveness of management, market value of the company as well as the expectable output rate of equity for owners. My empirical analysis is based on data containing 5 manufacturer enterprises from Hungary between 2009 and 2011. To substantiate my aims, during my research in the scope of a technical literature processing I reviewed the most important parameters of the fluctuation of financing, fund- and capital structure, especially considering their agricultural references. I cared especially the followings: financing and the system of the sector supports, thus reviewing: root causes of lack of capital in agrarian sector, connection between capital structure and profitability of the sector. I demonstrated capital structure theories considered to be the most important also in a technical literature processing, emphasizing their practical materialization, thus proving the fact that up to this day there is no existence of an accepted ruling theoretical trend for defining development of an optimal capital structure. With regression calculating I searched the volume of influence of chosen indices of capital structure on financial and profit situation of corporations, in addition I studied which variant of those that take a part in development of capital structure, should be in functional relation with profitability indices. I try to assess the reasons of the changes in the structure of resources of enterprises in order to find the determinants effecting the capital structure. Furthermore, I determine the capital structure with that profit running could be achieved in the most effective way. As a result of my review I can state, that the capital structure proportions take serious effect on the fluctuation of profitability and I defined a proportion of foreign capital and own capital which if reached or exceeded, may lead to operation producing deficit.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
capital structure
Megjelenés:The Annals of the University of Oradea. Economic Sciences. - 22 : 2 (2013), p. 382-389. -
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5.

001-es BibID:BIBFORM059617
Első szerző:Máté Domicián (közgazdász, informatika tanár)
Cím:Trademark applications in a sectoral approach / Domicián Máté, Ildikó Orbán Tamásné Dékán
Dátum:2015
ISSN:1222-569X 1582-5450
Megjegyzések:The economic roles of the Intellectual Property Rights (IPRs) are one of the key mysteriesof the economic theories. At the beginning of the 1760s a sustained and rapid growth inper capita income occurred all over the word and since then the broad history of economicinstitutions has still quite important. This research paper relies on the conceptualframework of IPRs. However, the academic literature has claimed that the presences ofthese institutions are essential elements of a well-functioning economy, but intellectualproperty has come to mean not only the right to own and sell, but also the right to regulateits use. Moreover several unexploited dilemmas have still remained in practice. In order tosupport the theoretical insights we inspect to overview the trademarks growth tendenciesin various OECD countries. In this perspective we followed a specific taxonomy of thetraditional Nice Classes (NCL) to identify the distribution and the growth changes of theseproperty right applications in a specific sectoral approach. Besides determining thedifferences with some comparative statistics in the branches, we could also demonstratethe economic importance of trademark applicants that place on the protection of brands inthe service-oriented industries. However, there was falls in due to the last economic crisis;it seemed to follow a persistent and substantial growth path again. In this sense, we couldalso suggest the better valorization of IPRs that must be considered in a context tofacilitate SMEs♭ access to the benefits of globalised markets in these industries
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
property rights
sectoral approach
trademarks
Megjelenés:Analele Universitatii din Oradea : Stiinte Economice = Annals of University of Oradea. Economic science 24 : 1 (2015), p. 550-554. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:TÁMOP 4.2.4. A/2-11-1-2012-0001
TÁMOP
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6.

001-es BibID:BIBFORM061116
Első szerző:Szabóné Szőke Réka (közgazdász)
Cím:Presentation of sporting player's rights in Hungarian and International accounting / Szőke Réka, Dékán Tamás
Dátum:2015
ISSN:1222-569X 1582-5450
Megjegyzések:Incipiently, sport had been a civil activity then sports organizations, clubs,leagues and societies appeared in growing numbers throughout Europe in the 19thcentury. It had launched only for purposes of pastime and entertainment but it moved tosocial, political and economic levels later. After the Second World War, sports done in formof civil and private activity become equal to the public interest. The right to do sports is aconstitutional right. In the 21st century, the demand on sport makes great strides and itpulls the development of the economic fields of sports as well. Today, sport is alreadyconsidered as an independent industry, several countries have developed sport markets.According to estimates, sport accounts for 4% of the EU♭s GDP. The actuality of researchis given by the fact that the economic branch of sports develops continuously which is dueto that more and more amounts already stream into sports in our days. In Hungary, sport ismainly state aided and has mostly financing problems while the sport businesses existingin the more developed Western Europe are principally sponsored by the private sector.The government considers sport as a strategic branch and manages as such because theysee the international breakthrough potencies in sport as well. All this can explain thesubstantial contribution to this segment.The research covers an economic subject. Thepurpose of this research is to examine the differences of the accounting systems appliedby a domestic and an international sport business; how they demonstrate the availableplayer roster in their books; how they account for the incomes and expenditures incurredwith the players. For the leaders of the businesses to be able to make quick andappropriate economic decisions in this intensively changing world, it is essential that anenterprise should have a well-functioning accounting system based on up-to-dateinformation. International Financial Reporting Standards (IFRS) are intended to provide thecomparability across borders. In order to make accounts of two or more businessescomparable, it is necessary for this treatise to touch on the field of the internationalaccounting regulation as well. In relation to the international accounting standards, theresearch concerns the investigation of the intangible assets to a great extent because theplayer value is proved in this way and by profit-and-loss statement with respect to theplayer transfers.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok konferenciacikk
sportolói játékosjog
Megjelenés:Analele Universitatii din Oradea : Stiinte Economice = Annals of University of Oradea. Economic science 24 (2015), p. 959-967. -
További szerzők:Dékán Tamás (1975-) (közgazdász)
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7.

001-es BibID:BIBFORM106145
Első szerző:Szekeres Alexandra (közgazdász)
Cím:Examination and Comparison of the Profitability of a Company in Two Different Accounting Environments / Szekeres Alexandra, Hamad Mirjam
Dátum:2020
Megjegyzések:The primary goal of the present research is to examine the profitability of companies that have transitioned to IFRS in the year of transition. This provides an opportunity to compare the profitability of a given company in the system of IFRS and on the basis of the data of the annual statement prepared in accordance with the Hungarian accounting rules. In the scope of the literature review and material and method chapters, the method of calculating the applied profitability indicators and the economic content of the indicators are presented. In addition, the source of the annual statements containing the data used for the study is described. In the scope of the research, it is hoped to be highlighted how different results can be presented in terms of profitability, using the data of two annual statements prepared on the basis of two different accounting systems. For the study, the Magyar Telekom Telecommunications Plc was selected, which switched to IFRS in 2017. The profitability of Telekom Plc. was examined using the return on sales (ROS), return on assets (ROA), and return on equity (ROE) profitability ratios. Simultaneously with the presentation of the profitability indicators, the factors influencing the value of each profitability indicator were described. In addition, the accounting specificities of the factors influencing profitability indicators in the system of IFRS and in the Hungarian accounting regulations were highlighted. In the scope of the present study, the focus was on the causal relationships of each difference. As a result of the research, it can be clearly stated that the profitability indicators calculated on the basis of the data of the annual report prepared in accordance with the requirements of IFRS are higher, so a more favorable profitability situation can be detected than in the Hungarian accounting environment. In the conclusion chapter, the results of the study and the drawn conclusions are briefly summarized.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
Megjelenés:Annals of the University of Oradea. Economic Sciences. - 29 : 1 (2020), p. 305-313. -
További szerzők:Hamad, Mirjam (1991-) (közgazdász)
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8.

001-es BibID:BIBFORM083826
Első szerző:Szekeres Alexandra (közgazdász)
Cím:Analysis of the differences of financial statements prepared in conformity with IFRS by companies operating in the health care sector and another sector / Szekeres Alexandra, Orbán Ildikó
Dátum:2019
ISSN:1222-569X 1582-5450
Megjegyzések:The primary objective of present article is to compare companies operating within and outside of the health care sector that prepare their annual statements in accordance with IFRS. In present article, comparative analysis of Richter Gedeon Plc. and Telekom Plc. is realized. Richter Gedeon Plc. is a large company operating within the pharmaceutical sector and its consolidated annual statement is prepared in accordance with IFRS. Telekom Plc. is a public limited company operating in the telecommunications sector, which also prepares its consolidated annual statement in accordance with IFRS. The reason for selecting the two companies indicated above is that Richter Gedeon Plc. is one of the largest pharmaceutical companies in Hungary, while Telekom Plc. as a company operating outside the health care sector is similar to Richter in terms of its size, as their balance sheet totals are almost identical in their consolidated balance sheets. The similarity in terms of the magnitude of their balance sheet data allows for the comparison of the annual statement practices of the two companies. The examined companies are compared based on their invested assets with especial emphasis put on their intangible assets. In the course of the comparative analysis, composition of the invested assets of the investigated companies is presented, and then the proportion and composition of intangible assets and the changes in the stock of the company and its possible causes are explored. Analysis of intangible assets takes place due to the sectoral specificities of the selected large companies. In relation with the comparative analyses, specificities of relevant IFRS requirements are highlighted.
Tárgyszavak:Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
IFRS
immateriális eszközök
Megjelenés:Annals of the University of Oradea: Economic Science. - 28 : 1 (2019), p. 185-193. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Pályázati támogatás:EFOP-3.6.1-16-2016-00022
EFOP
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