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• A Comparative Study of the Motor Types Used for Rotating Robot Arms

  279-287

  Tamás Lázár

  József Nagy

  Views:

  77

  Nowadays robotic manipulators have been widely used in all fields of engineering. The main features of these machines are speed, accuracy and a good repetition capability, and their sustainability over the entire operating life of robots. However, it is not sure that such complex equipment is always required. The operational tests presented here are suitable to compare the operating features of each machine with a different structure but executing the same tasks and
  thereby to select a machine type or construction. In this publication I present the operating principle of the two most commonly used industrial robot motors and their most important parameters through operational tests.

• The Auditing System in Hungary

  21-30

  Anikó Petrányi

  Imre Túróczi

  Views:

  182

  The auditing work goes back several decades in Hungary. Following the change of the political and economic regime the professional auditing of tax returns of companies and the discovery of mistakes and deliberate errors became necessary in the emerging market economy. Auditing - apart from the supervision of enterprises - includes the examination of the utilization of competition resources and the authentication of accounts. The auditors strive to ensure the purity
  of entrepreneurial public life. It is an important fact from the point of view of judging this work that the auditors are not official people, they do their work as entrepreneurs and are liable for its accuracy with all their assets.

• Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment

  134-139

  Imre Túróczi

  Views:

  279

  Corporate assessment features as an independent professional fi eld which in its operai on employs and integrates accouni ng, fi nance and marketing knowledge. THe globalisai on of the economy justifies the adopi on of applied methods, too. Having studied the methodology presented in international trade literature we can conclude that the work extends to several areas and its depends on several external factors. Whether its is possible to defi ne the value of a corporation accurately remains an eternal quesi on. Naturally, the answer is no; we can only give an estimate and aim to get as close to accuracy as possible.
  On the role of accountancy we can declare that Hungarian accouni ng methods are adequate to obtain the necessary fi gures; the data available in the system need only a minimum level of additional calculation.