Search
Search Results
-
Measuring intellectual capital through a company example
1-13Views:235Our research aims to examine the “invisible value” found at UPC Magyarország Kft. Since Vodafone Magyarország Nyrt. announced the acquisition of UPC Magyarország Kft. in 2020. Our research is aimed at using different methods to determine the invisible assets, intellectual capital, and added value, which cannot be determined directly from the financial statements of UPC Magyarország Kft. Since the financial statements prepared based on accounting principles follow the principle of prudence, many assets (mainly intangible assets) are not shown in the financial statements, so they only become visible after the moment of acquisition. Three different methods were used to measure intellectual capital, then the results were compared. The three methods use different points of view to measure intellectual capital and approach the concept of intellectual capital from other points of view. The CIV method shows us the lack of intellectual capital in relation to the industry or the surplus value; The EVA indicator explicitly shows us the intellectual capital size; and the VAIC method the efficiency of intellectual capital.
-
Student Competencies and Pedagogical Added Value in Jász-Nagykun- Szolnok County
288-301Views:138Based on the 2014 National Competence Assessment data the study analyses the mathematical and reading competences of students in Jász-Nagykun-Szolnok County in comparison to other counties. In general the students in Jász-Nagykun-Szolnok County achieved lower results than the students in other counties. The proportion of schools with a higher proportion of Roma students is relatively high in the county. However, the competence assessment results are explained by the social status of the students’ families in first place. The pedagogical added-value compares the competence assessment results to the social background of the students. However, the schools of the county lag behind other counties in this aspect as well. In the county the four- and eight yearsecondary schools and vocational high schools show a positive added value, other types of schools achieve lower results than expected.
-
VALUATION AND APPEARANCE OF HUMAN RESOURCES IN CORPORATE ASSETS
24-31Views:122A significant part of the value of a company is represented by intangible resources, which can be referred to under various names in the scientific literature (e.g. intellectual capital, intangible assets, knowledge capital, etc.). In the scope of the present study, the importance of valuing human resources and possible valuation methods are presented. Human resource accounting is mentioned in a number of academic works, but no unified definition has emerged for describing the term. The human value added model is also discussed, which provides the adjusted value of the company by adding the human assets to the assets side of the balance sheet and the human capital with the related future payment obligations of the employees to the liabilities side. Expert suggestions are also presented, according to which human assets should also be depreciated by means of a certain method or revalued at regular intervals. The provisions of the International Financial Reporting Standards (IFRS) are mentioned, as IFRS also regulate the recognition of future employee expenses and the recognition of internally generated intangible assets and intangible assets acquired in business combinations.
-
NEW OPPORTUNITIES AND CHELLENGES FOR SUSTAINABLE LAND MANAGEMENT (SLM)
31-37Views:126Special literature sources have been discussing the concept of sustainability and the feasibility options only for about three decades. Sustainable development has several definitions; it is defined both in narrow and wider sense. The definition of sustainability is regarded inevitable because the sustainability of agriculture can be interpreted only within this fixed conceptual framework. Our study is primarily dealing with issues of sustainability in farming practices being peculiar to countries, regions of the European Union. In frames of current research, we are providing the analysis of the ability to produce value added within the agricultural sector, the intensity of farming, the non-renewable external input use, farm structure as well as the European-level relations being directed towards the preservation of land productivity.
-
Product design with a marketing approach
264-272Views:133An engineer and creative artist of an industrial product – the designer – conveys significant added value into his object. Not only with respect to its appearance but concerning its functionality, technical and even economic, sales promoting content as well. In our paper we are investigating the nature of this process. We try to show that the promotional approach is one of the dominant features of design. It aims to create a product that is capable of selling itself. As the examples of the classics, H. Ford and R. Loevy had proved a hundred years ago, it does not render advertising superfluous but forces it to the background. A special feature of designer products is that they do not only formulate our angle but can be sold at extra profit. The modern attitude of „use it and discard it” is being replaced by more concerned consumer behaviour. It is creating a new quality. Just consider the environments (of V. Panton), the designer hotels, the „dream car designs” and today’s trends in vehicle design.
-
Applicability of Financial and Management Accounting Methods in the Practice of Corporate Assessment
134-139Views:345Corporate 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. -
Financing SMEs – Prospects in Hungary
74-90Views:879After joining the EU, micro-, small- and medium-sized enterprises came to the focus of attention in Hungary for their grandiose role in both employment and producing added value. Due to their flexibility, creativity and adaptability SMEs find new market opportunities easier. Also, SMEs can find their way and seize appearing opportunities more quickly under rapidly changing, insecure and high-risk circumstances.When analysing the sector, besides the investigation of the external environment, it is also important to focus on internal factors. The success of businesses is not only influenced by their access to financial resources, but also by their internal organisational structure and the standard of their organisational culture. In the present phase of world economy, when
transports are delayed, credits are harder to obtain and companies downsize, leaders have to make careful and considerate management and operational decisions. Thus financial decisions have considerable short and long-term effects on the success of business operation.This research paper aims at a comprehensive study of the present situation of the Hungarian SME sector, some of its financing opportunities, as well as factors that hinder its development. Another purpose of the present writing is to lay the theoretical foundations for a primary questionnaire research exploring the financing characteristics of SMEs in Hungary. -
The Development of Logistics Service Centres through the Use of Results in Network researches
35-39Views:107Logistics centres of a huge capacity and ability to create added value have emerged in recent decades. These centres have become network nodes among the co-operating organizations which accomplish the management of supply chains by connecting different modalities and networks with their infrastructure and informatics. The effective operation of logistics centres present in business networks are usually managed by logistics supplier businesses (3PL/4PL). Defining the supply net as a complex network, logistics centres may be called hubs, the routes and relationships connecting the centres – by borrowing the term used in network theory – may be called edges. Taking into consideration the results of Barabási’s network research we are searching for correlations between his proven principles and the growth possibilities of the centres (hubs) operated by logistics service providers.
-
Analysis and comparison of the asset situtation of the hungarian poultry and pork sector between 2005 and 2015
67-75Views:183Meat has been playing an important role in the nutrition of humanity from the beginning of time; therefore meat is a fundamental foodstuff. Global population is steadily increasing and people consume more and more foodstuff with high added value including meat and dairy products. In context of meat production and consumption, poultry and pork sector are the major predominant sub-sectors not only nationally, but also internationally. Pork sector had a definite leading role until the end of 1990s. However, this trend has undergone changes and poultry sector is predicted to have this leading role, according to current trends. The aim of our research is to reveal and analize what impacts this structural change have on businesses in these sectors including their asset situations.
-
The Design Respects of Engineers for Planning Agricultural Machines
110-122Views:40The present study acquaints the reader with the designer behaviour of product designer engineers, which is very useful for agro-technical, operati onal, and agro-marketi ng experts who strive for value-based purchases and is of novelty for industrial product developers and designers. The designer-engineer has an integrati ng personality. He gives a signifi cant added value to the product. He is responsible not only for the outer appearance of the product, but also for the harmony of functi on, form, and technical content. The purpose of the present study is to investi gate the following types of behaviour: industrial view, materialisti c view, systemic planning, eco-planning, ergonomic planning, bionic planning, communicati ve planning, marketi ng-centred planning, and formal planning.
-
The agricultural value of the rest of the biogas fermentation
190-196Views:101Following the international trends great numbers of biogas plants were opened during the last few years in Hungary. However this issue presents a number of new questions, including the subsequent use of anaerobic fermentation residues. This endproduct can be applied as fertilizer. Chemical properties of digestate are correspond to the Hungaroan Regulations. Digestate contains high amount of nitrogen which is present mainly ammonium form and this form can cause root depression and lower germination rates. High ammonium and mineral salt content of digestate increased the water soluble salt content of soil. The added amount of NH4-N transformed to NO3-N while disengage hidrogen ions from the bond. This process caused the decreasing pH. Humus content determination did not show changes. Long term experiments are needed to recognise detail effects.