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Company Valuation of an Entity Operating in International Accounting Environment
320-331Views:562Company and asset valuation plays a major role nowadays. Determining the company’s value is a key factor for management in appropriate decision making, and it is a necessary step for individuals who wish to invest and for investors. There are numerous models which utilize different methods for company valuation. In our study we based our valuation on the McKinsey model for a company in an international accounting environment. In the study we present the main attributes of the McKinley model, its structure, which includes the main steps of valuation. We put a special emphasis on the calculation of free cash flow, future balance sheets and profit and loss accounts anticipation as well as future turnover, which highly influences the changes of data in the future reports thus in the company value. The McKinsey model is a discounted cash flow model, in which the company value and the consequent future cash flow can be determined as present value.
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Developing of Analytical Methods for Determination of Greywaters’ Detergent Content
42-47Views:186In our research we improved the technologies for the determinations of greywaters’ detergent content. We examined the quantity of anionic detergent (ANA) in synthetic greywater with Hyamine reagent using two-phased titrimetric method. We added to the synthetic greywater samples phenolphthalein indicator, acid mixed indicator and chloroform. After we shaked the mixture, and we got two separated phase. We titrated the mixture with cation active Hyamine reagent. The quantity of the chloroform and the quality of greywater samples (syntetic and real) were also changed in these experiment to determinate the actual ANA content. It was shown that the applied method is representative and reliable, too.
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Greywater Treatment with Oxidative Agents
27-31Views:211In our research we pretreated synthetically produced greywaters with filtration on various filters, then we treated the samples with oxidative agents. We characterised the quality of greywater samples with several parameters. We investigated these parameters on the untreated, pretreated, and oxidated samples as well. We evaluated the efficiency of the treatments by measuring the characteristic parameters. In addition, we investigated the changes on the filter media’ surface with a scanning electron microscope (SEM). It was shown, that the most effective treatment combination for the greywater’s preparation for reuse is the filtration on silica sand or activated charcoal and silica sand combined filter media, then oxidation with hydrogen peroxide (10 mmol/dm3).
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Comparison of greywater treatment processes with coagulating agent and oxidizer
99-106Views:103In our research synthetically produced greywater samples were treated with oxidative and coagulating agents after pre-treatment them by filtration on various filters. We characterised the quality of greywater samples with several parameters. We investigated these parameters on the untreated, pre-treated, and treated samples as well. We evaluated the efficiency of the treatments by measuring the characteristic parameters. The greywater treatment is a very important and effective opportunity for the reasonable freshwater usage. This type of treated water can be suitable for toilet flushing or irrigation. There are a several methods known from the literatures to preparation the greywater samples to reuse. We compared two of these methods in this article.
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Monitoring of Debrecen WWTP Biogas Fermentation Processes by Chemical Methods
79-83Views:154The anaerobic digestion is a widely used economical method for sewage sludge stabilization and also purification of waste water with a high organic content. All effective anaerobic digesters transform the organic matter into biogas containing methane, which usable component covers a significant share of the heat and electricity consumption of the wastewater treatment plant (WWTP). The increasing amount of biogas is a priority task of WWTPs, which we can achieve a deeper knowledge of anaerobic digestion processes. The main task of this study is the optimization of anaerobic sludge treatment of Debrecen WWTP. Digester towers processes and their impact on the biogas yield were also priority studied.
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Comparison of oxidation procedures for removing neonicotinoid insecticides from model solutions
91-98Views:81The main objective of this study is to remove three neonicotinoid insecticide agents (thiametoxam, acetamiprid, thiakloprid) from model solutions using ferrate and persulfate-based oxidation techniques. In our experiments, an analytical method was developed for HPLC-MS/MS coupled techniques and tests were performed to determine how the molar ratio of the starting target compound/oxidant affects the degree of removal of the target components.
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Examination of Innovative Wastewater Treatment Method for Chemical Treatment of Municipal Wastewater
136-144Views:345The VízTEC Ltd. and Debrecen Waterworks Co.’s management mutually expressed their intention, that to designate a period of research examining the Debrecen Waste Water Treatment Plant’s (WWTP) intensification. During this period, the newly developed product, VIRON Plus 40 coagulating agent will be tested provided by the VízTEC Ltd. The aim of using the VIRON Plus 40 coagulating agent is the examination of intensification opportunities of Debrecen WWTP. The functions of the new generation of coagulants go beyond inorganic phosphorus precipitation and are growing. A modern WWTP is not only clean the water but also produces energy and usable sludge product. The appropriate energy balance, cost efficiency and carbon dioxide emissions reduction get increasing emphasis in WWTP’ operations.
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Examination of macro- and micro elements in the artificial bathwater samples
61-69Views:125During our research, micro- and macro element content of synthetically produced bathwater was examined. Previous studies, which were conducted at the Department of Environmental Engineering at the Faculty of Engineering, University of Debrecen, proved that the quality of domestic greywater is greatly varied. This diversity can also be observed in the case of greywaters. The examination of bathwater samples covered the contentanalysis of Al, Ba, Cd, Cr, Cu, Fe, Mn, Ni, Pb, Sr, Zn, Ca, K, Mg, Na, Li elements with the application of MP-AES method. The analysis of greywater’s micro and macro content is essential part in the control of irrigation systems, flushing as well as car washing, because its heavy metal content can have a significant effect on the environment. In this study, we would like to present the concentration values of micro and macro elements of the examined greywater samples. Furthermore, we would like to make a comparison among our result, previously examined greywater samples and drinking water samples, too.
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Assessment of Mycotoxin Contamination of Foods
90-96Views:176According to RASFF reports, in the present, pathogenic microorganisms, pesticide residues and mycotoxins are the most frequent food contaminants. In 2014, 12% of the total notifications were caused by mycotoxin contamination. In this study we have analyzed the RASFF notifications that are related to the mycotoxin contaminations. It can be stated that aflatoxin is responsible for 90% of the total mycotoxin notifications, and the total notification number has decrease by 40% since 2004. However the number of oc hratoxin-A notifications are slowly increasing. Aflatoxin was mainly detected in nuts and nut products and oil seeds, especially groundnuts, while ochratoxin-A was detected in fruits (more than 85% in figs) and spices. The number of deoxynivalenol and fumonisin notifications were significantly less, however some appear every year for cereals and bakery products, especially corn and wheat. Zearalenone and patulin were detected only in 16 and 18 cases but 22% of the patulin notifications are related to baby food, so the tracking of patulin is really important.
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Examination of the Solvency of a Company in an International Accounting Environment
332-342Views:331It is highly important for every business to be solvent for both short and long term. Solvency is a prerequisite for the operation of a company, especially short term solvency, also known as liquidity. Liquidity plays a prominent role in the life of a given business. For this it is important for a business to strive to avoid liquidity problems. In the present article we examine the short term solvency of an American corporation, which prepares its financial statements according to the US GAAP (The United States Generally Accepted Accounting Principles). We present the fundamental short term solvency ratios, and the subsequent conclusions. Since for the calculation of the ratios the data of the examined company’s financial statement is needed, which shows differences from the yearly report of a Hungarian company, in the article we will also discuss the differences between the two accounting systems with regard to those items, which have an effect on the liquidity ratios, in particular current assets and short-term liabilities.
