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SWOT analysis on management information system of University of Debrecen
55-60Views:535In 2009, an SAP-based management information system (MIS) has been implemented at University of Debrecen (UD). After the introduction of the system, in 2014, MIS Centre – the organisation responsible for operation – has been established. The MIS of UD operates functionally, however, it has wider range of uses and the opportunities offered by the system have not yet been fully exploited. In our paper, SWOT analysis was used to present the currently unused functions of MIS and based on the results, we propose suggestion for development.
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THE CASH FLOW STATEMENT - AN INDISPENSABLE SOURCE OF INFORMATION FOR INVESTMENT DECISIONS
24-33Views:720It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?
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The impact of freedom ensured by the accounting principles on a realistic assessment of economic management processes
51-59Views:295The information system of accounting serves as a constant source of information to entrepreneurs concerning the state of their assets, financial and profitability conditions. By fulfilling their reporting commitments and ensuring public accessibility the business environment can also draw on this source. In order to operate the single system the fundamental rules are set by the Act on Accounting. The core principle of the regulation prescribes the keeping of such a registration system and the application of such asset and resource evaluation rules which can help entrepreneurs to form realistic and reliable picture of their asset situation. In reality, accounting cannot be applied isolated from the environment; the special features must assert themselves in registration, asset evaluation and the income and financial processes alike. Because of the differing market and other conditions – and specifically in order to achieve the basic objective of the Act – flexibility must be ensured. To facilitate adaptation to the environment the Act on Accounting defines only principles and within their framework ensures a certain level of freedom for the entrepreneurs. The formulation of internal rules takes place through the accounting policy which must be worked out by everyone affected. A primary goal of the auditing procedure is to check whether the entrepreneurs have made correct use of the opportunities or bent them according to their needs falsifying the figures in their reports.
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Comparative analysis of the first-time application of international financial reporting standards, using the example of two companies
107-119Views:350In this article I have made a comparative analysis of the first application of International Financial Reporting Standards (IFRSs) from the perspective of two Hungarian companies engaged in financial activities, Budapest Fund Management Ltd. and Fundamenta-Lakáskassza Kft. The aim of the research is to explore the differences between the Hungarian accounting system and IFRS, with a special focus on valuation principles and methods.
The study presents IFRS 1, IAS 1 and IAS 12 and the effects of the transition to IFRS on the financial statements. Of the two companies examined, the changeover resulted in only minimal changes for Budapest Fund Management Ltd., while Fundamenta-Lakáskassza Kft. experienced more significant changes, particularly in the accounting for securities and deferred taxes. The research concludes that IFRS-compliant reporting provides more detailed and transparent information to market participants. However, the transition to IFRS can impose a significant administrative and financial burden on companies, especially smaller companies. The author suggests further convergence of the Hungarian accounting system towards IFRS, taking into account cost-benefit ratios.
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Doctor-patient and health team communication in the Visegrad countries – narrative review
45-56Views:455The study aimed to explore and compare preferences for doctor-patient communication and communication within healthcare teams in the Visegrad countries (Poland, the Czech Republic, Slovakia, and Hungary) through a general literature review. While each of these countries has independent studies on these topics, a comparative analysis using a single validated questionnaire was conducted by Bányai et al. (2021). Their research showed that factors like gender, age, education, and poor health status influence how patients perceive the quality of communication with doctors in all four countries. The study also found that communication within healthcare teams faces challenges due to personal, referral, and system-related barriers. Improving communication skills is crucial in preventing burnout and depersonalization among healthcare workers, and a well-designed communication training process can foster positive attitudes, particularly among specialist nurses. Independent researches from the four countries shows that patients value clear, accurate information about their illness, treatment options, and the effectiveness of care. Patient satisfaction was higher when they received good treatment along with straightforward information about their condition and clear explanations for their relatives. However, the communication skills of healthcare staff were seen as a weakness, and such skills were often not part of their training. To create a more patient-centered healthcare system, effective human resources programs need to be developed, and further research in health communication is necessary. The study suggests using the PPOS (Patient-Practitioner Orientation Scale) questionnaire to assess and compare healthcare professionals' attitudes towards communication across different levels of healthcare in these countries.
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The Applicability of Controlling at the SMEs in the Construction Industry
351-358Views:319This model was created mainly for those SMEs from the building industry which have such industrial specialties like low capitalization and tight liquidity. Due to these factors the fast management information system and the focus on operational and financial issues are essential. Based on the facts mentioned above I have tried to provide a technical assistance for the owners/CEOs of these SMEs. Although they have no controlling department they need the fast information flow to support their business processes and to base their decisions aiming for a profitable operation and a sustainable liquidity.
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The Development of Business in Various Regions with the Use of Marketing Tools
63-70Views:237In present day Slovakia, a huge emphasis is put on the development of business in individual regions, by which employment and economic expansion is guaranteed. One of the methods how businessmen from stagnant regions can improve their economics is marketing and the appropriate use of marketing tools. In the given paper we present possibilities for development and improvement businesses in less developed regions by the means of marketing activities. The research was realised in chosen enterprises from the field of gastronomy and it concentrated on the use of marketing tools. In the end we propose the results of the research, suggestions and references out of which we consider the effective use of marketing tools to be the most important, especially marketing communication and also information-communication technologies that should be used more by managers.
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The impact of participation in Scientific Students’ Association conferences among students in the detep program
57-69Views:258The importance of talent management has always been crucial in higher education. There are many benefits for institutions in identifying, supporting and developing talented students. Not only do students benefit from this process, but universities can also benefit from the proper functioning of talent management. In our study, we investigated the participation of students from the University of Debrecen’s Talent Management Program (DETEP) in the Scientific Students’ Associations Conferences. The target group of our questionnaire survey consisted of students of the program who had previously participated in TDK (n=128). The results show that the number and the rate of participation in TDK is higher in faculties with more DETEP students, which may be due to the longer duration of the training. More talented students have multiple TDK participation. Respondents are more likely to engage in TDK participation consciously and are more likely to think about a research career if their reasons for TDK participation include the intention to apply for a PhD and to publish. Based on the results, the following suggestions for improvement were made: increasing the number of information materials on the TDK movement and research careers, the use of TDK promotion programs (lectures by former (O)TDK participants and successful supervisors, Peer Support Program, workshops, competence development trainings, creatives and "I was a TDK participant too" short films) and the introduction of an honorarium system.