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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. -
Internet cím:Intézményi repozitóriumban (DEA) tárolt változat
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2.

001-es BibID:BIBFORM086096
Első szerző:Kiss Ágota (okleveles közgazdász)
Cím:The 'EPS' of the IFRS as a Benchmark of Corporate Performance / Kiss Ágota, Dékán Tamásné Orbán Ildikó
Dátum:2015
ISSN:1222-569X 1582-5450
Megjegyzések:The measurement of the corporate's performance; efficiency and effective use of resources has an increasing role nowadays. In a globalizing and strongly competitive market environment the adequate, up-to-date, reliable and accurate information is inevitable for the companies in order to operate efficiently. Accounting is a part of corporate information system that's primarily objective is to capture the economic changes and to present their effect on the wealth and income of the companies. The performance of companies is interpreted in many ways and there is an extensive literature that discusses performance measurement and depending on the objective and the interested parties there are several methods from simple indicators to the more complicated models. According to the most frequently used definition, performance measurement is the measurement process of the effectiveness and efficiency of activities (Neely et al., 1995). Based on the accounting information of the companies many performance indicators can be shaped that could be useful benchmarks. The companies listed on the stock exchange must put special emphasis on the measurement of their performance and its presentation in the financial statements compared to the non-listed companies as the investor's primary aim is to maximize the returns on their investments. The national level regulations in this area are not unified; hence the comparison of companies is problematic. The listed companies must present their financial statements in accordance to the International Financial Reporting Standards (IFRS). The standard boards realized the lack of comparability as a result of the non-unified performance measurement. Their opinion is that earnings per share (EPS) is a comparable indicator and shows a consistent picture about the earnings of the companies so in 1997 they issued the IAS 33 ♭Earnings per share' standard. The IAS 33 provides a standardized method to calculate the EPS that is able to inform the investors reliably about their earnings on their shares. In this study our aim is to introduce the theoretical framework of the standard issued by the International Accounting Standards Committee (IASC), the present the calculation methods of the basic and diluted EPS indicators. We will also the practical application of the method by analysing the financial statements of the 30 companies of the Deutscher Aktienindex (DAX). The current study focuses on the method of performance measurement supported by the IASB that alleviates the comparison of companies and not identical with the performance measurement methods used in the discipline of finance.
Tárgyszavak:Társadalomtudományok Közgazdaságtudományok idegen nyelvű folyóiratközlemény külföldi lapban
folyóiratcikk
IFRS
earnings per share
basic and diluted EPS
DAX
Megjelenés:Annals of the University of Oradea Economic Science. - 24 (2015), p. 944-948. -
További szerzők:Dékán Tamásné Orbán Ildikó (1975-) (közgazdász, jogász)
Internet cím:Szerző által megadott URL
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3.

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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4.

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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