10 resultados para Art and business -- Colorado -- Denver

em Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest


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Using a panel of 21 OECD countries and 40 years of annual data, we find that countries with similar government budget positions tend to have business cycles that fluctuate more closely. That is, fiscal convergence (in the form of persistently similar ratios of government surplus/deficit to GDP) is systematically associated with more synchronized business cycles. We also find evidence that reduced fiscal deficits increase business cycle synchronization. The Maastricht "convergence criteria," used to determine eligibility for EMU, encouraged fiscal convergence and deficit reduction. They may thus have indirectly moved Europe closer to an optimum currency area, by reducing countries abilities to create idiosyncratic fiscal shocks. Our empirical results are economically and statistically significant, and robust.

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A vilg 115 orszgnak - kztk 21 OECD-tagorszg - 40 vnyi adatait vizsglva, arra a kvetkeztetsre jutottunk, hogy a hasonl llami kltsgvetsi pozcij orszgok konjunktraciklusai kztt szorosabb egyttmozgs mutathat ki. Azaz, a fisklis konvergencit (amelyet a kltsgvetsi egyenleg GDP-hez viszonyt arnynak konvergencijaknt definiltunk) sszehangoltabb konjunktraciklusokkal lehet sszefggsbe hozni. Kutatsaink sorn arra is talltunk bizonytkot, hogy a kisebb mrtk kltsgvetsi deficitek nvelik a konjunktraciklusok egyttmozgst. A maastrichti konvergenciakritriumok - amelyek az eurpai monetris uni kvetelmnyeinek val megfelelst hivatottak meghatrozni - a fisklis konvergencit s a kltsgvetsi deficit cskkentst sztnztk, s ezzel kzvetett mdon hozzsegtettk Eurpt egy optimlis valutavezet ltrehozshoz azltal, hogy cskkent az egyes orszgok lehetsge a feleltlen fisklis politika ltal gerjesztett sokkhatsok ltrehozsra. Az ltalunk feltrt empirikus eredmnyek gazdasgi s statisztikai szempontbl is szignifiknsak s robusztusak. _____ Using panels of 115 countries of world including 21 OECD countries and 40 years of annual data, the authors find that countries with similar government budget positions tend to have business cycles that fluctuate more closely. Thus fiscal convergence (in the form of persistently similar ratios of government surplus/deficit to GDP) is systemati-cally associated with more strongly synchronized business cycles. Evidence is also found that reduced fiscal deficits increase business-cycle synchronization. The Maastricht "con-vergence criteria", used to determine eligibility for EMU, encouraged fiscal convergence and deficit reduction. So they may, indirectly, have moved Europe closer to an optimum currency area, by reducing countries abilities to create idiosyncratic fiscal shocks. The empirical results of the study are economically and statistically significant, and robust.

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A mgttnk hagyott kt vtizedben tetszik, vagy sem a magyar gazdasg 1992. vi mlypontrl trtn kilbalsban, majd j nvekedsi plyra llsban meghatroz szerepe volt a hazai forrsokat kiegszt klfldi befektetseknek. Ennek termszetesen ra volt: a tevkenysgi struktra (termkszerkezet) mdosulsa, a tulajdonosi sszettel radiklis talakulsa, a klgazdasgi kapcsolatok irnyultsgnak vltozsa, a lakossg nfoglalkoztatsi cl vllalkozsainak szaporodsa, a gazdasgfejleszts irnynak s temnek cikk-cakkos mozgsa, az llami szerepkr fokozatos leplse. rsunk clja annak ttekintse, hogy a nemzetkzi tkeramls tendenciinak mdosulst kveten a Magyarorszgra rkez klfldi tkebefektetsek jelents cskkensbl fakadan a kizrlagos s tbbsgi hazai tulajdon szereplk (kiemelten a hazai kzp- s kisvllalkozsok) milyen mrtkben lehetnek alkalmasak a kies teljestmnyek ptlsra, illetve a gazdasgi vlsg lecsengst kveten milyen tem nvekedst kpesek biztostani a magyar gazdasg szmra. A vlaszok nagy valsznsggel az j Szchenyi Terv szempontjbl sem kzmbsek. Az rst a szerkesztsg vitairatnak sznja s szvesen ad teret a tmval kapcsolatos vlemnyek kifejtsnek. / === / The economic performance during the transition period was characterized by the alternations of fulfilled hopes and unrealized expectations. The economic restructuring and changes in market relations took place during the first decade, while new mostly foreign investment groups entered the new market. As a result the economy was stabilized and was put on a new growth path. But after the millennium the foreign investment based economy development strategy was no more adequate. The new engine for the growth should have been the domestic small and medium enterprise sector (SME), but despite the subsidies this sector was not strengthened enough to take this role.

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A cikk az zleti kapcsolatok marketingrtelmezsrl szl. A marketing a piaci magatarts tudomnya. A kt vagy tbb partner kztt megvalsul piaci tranzakci a marketing alapvet elemzsi egysge. A piac dinamikjt a tranzakcik ismtldsei jelentik. Az ismtld tranzakcikbl plnek fel a piaci kapcsolatok.. A szervezetkzi piac a gazdasgi s nem gazdasgi szereplk egymssal klcsns fggsgben lv, a trsadalmi krnyezetbe begyazott kapcsolatrendszere, amelyben a tevkenysgek s az erforrsok cserje zajlik. A cikk kitr annak rvid bemutatsra, hogy a klnbz marketingterletek miknt jrulnak hozz az zleti kapcsolatok megismershez. A szerz meghatrozsa szerint az zleti kapcsolat az zleti hlzatba gyazott kt szervezet kztti interaktv cserekapcsolatot jelent. A definci kifejtse sorn bemutatsra kerlnek az zleti kapcsolatok rintettjei, legfontosabb folyamatai, valamint a kapcsolat ltnek nhny kvetkezmnye. __________ The article discusses the interpretation of business relations within the field of marketing. Marketing is the science of market behaviour. The basic segment of marketing analysis is the market transaction between two or more persons. The dynamics of the market is created by the repetition of transactions. Repeated transactions make market relations. Inter-organizational market is a network of interdependent relations among economic and non-economic actors embedded into the social environment, serving as a platform for the exchange of actions and resources. The article shortly describes how the different areas of marketing contribute to the knowledge of business relations. According to the author, business relations are interactive exchange relations between two organizations embedded in the business network. The detailed explanation of the definition introduces the parties involved in business relations, the most important processes, and some consequences of the existence of the relation.

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A lean termels javt a vllalatok operatv teljestmnyn. Korbbi kutatsokkal sszhangban ezt nemzetkzi krdves felmrsbl szrmaz eredmnyek is altmasztjk. Nem mutathat ki azonban egyrtelm kapcsolat a lean termels s az zleti teljestmny kztt. A szerzk kutatsukban kifejezetten a tbb lean eszkzt elmlylten hasznl s j operatv eredmnyekkel rendelkez n. halad lean termelk zleti eredmnyeire fkuszlva azonostottk az zleti teljestmnyt befolysol tnyezket. Br szmos tnyez kvl esik a termelsmenedzsment hatskrn (pl. piaci dinamika, j piacra lpk szma, szemlyre szabs), de a termk/szolgltats arnynak befolysolsn, a beszlltk s a kapacitstartalkok menedzsmentjn keresztl a termelsnek is van lehetsge az zleti teljestmny javtsra. Vgl, br kzvetlen kapcsolat nem mutathat ki a lean termels s az zleti teljestmny kztt, de a szerzk vrakozsai szerint a folyamatosan javul operatv teljestmny kiegyenslyozott s stabil zleti teljestmny alapja lehet. A halad lean vllalatok pedig nagyobb esllyel kerlhetnek (maradhatnak?) a j zleti teljestmnnyel bszklked vllalatok krbe(n). ____________ The lean production has improved the operational performance of companies. However a clear link between lean production and business performance can not be detected. In their research the authors have identified the factors affecting business performance focusing on business results of the advanced lean producers. Although a direct connection is not detected between lean production and business performance, but according to the author expects the continuously improving operational performance shall be a base for the balanced and stable business performance.

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Az elmlt vekben haznkban a svjcifrank- s a japnjen-alap hitelezs gyakorlatilag megsznt, a devizaalap hitelek folystsnak felttelei szigorodtak, a mr meglv portfli romlott, a hitelezk ltal elszenvedett vesztesg megntt. A szmviteli elrsok azonban alig vltoztak, azaz a jelenlegi szablyozs kpes a szmviteli trvny ltal alapvet clknt megjellt megbzhat s vals kp bemutatsra. A szmviteli megkzelts szerint a deviza- s a devizaalap gyletek kztt nincs lnyegi klnbsg, az aktivlsi, rtkelsi, valamint rtkveszts-kpzsi szablyok megegyeznek. A problma nagysgrendjnek bemutatsa utn ismertetem a devizs vagyonrszek rtkelsvel kapcsolatos szablyok vltozst azok indokaival egytt. Ezutn bemutatom a klnfle alkalmazott rfolyamok hatsait a beszmolra, s az alkalmazhat rfolyamok s a mrlegben megjelen devizapozcik sszefggseit. A devizs kvetelsekre kpzend rtkveszts tmakrben bemutatom az v vgi zrsi feladatok sorrendjt, valamint a deviza- s a devizaalap gyletek rtkvesztse kztti klnbsgeket is. _______ Loan fi nancing in Swiss Franc and Japanese Yen has disappeared in the last few years, fi nancing in foreign currency has become more diffi cult, while the actual loan portfolio has worsened, losses born by fi nancial institutions have increased. Despite this, the accounting prescriptions have hardly changed, which can be seen as if the current regulation is able to provide the fair and true picture. According to the accounting approach, there is no material difference between FX and FX-denominated deals: rules on the recognition in the balance sheet, valuation and loan loss provisions are identical. In this article after highlighting the magnitude of the problem -, I introduce the changes in the rules regarding items in foreign currency and the reasons behind those changes. In the next part, I investigate the impact of application of different FX rates on the fi nancial statement and their correspondence with the FX-position reported in the Balance sheet. Later, I discuss the adequate order of the periodical accounting closing tasks, and the differences between impairment of receivables to be settled and denominated in foreign currency, or only denominated in FX with Forint Cash Flow.

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The paper gives an interdisciplinary overview of the emerging field of spirituality and business. It uses insights from business ethics, theology, neuroscience, psychology, gender studies, and philosophy to economics, management, organizational science, and banking and refers to different religious convictions including Christianity, Judaism, Islam, Hinduism, Buddhism, Confucianism, the Baha'i faith, and the North-American aboriginal worldview. The authors argue that the materialistic management paradigm has failed. They explore new values for post-materialistic management: frugality, deep ecology, trust, reciprocity, responsibility for future generations, and authenticity. Within this framework profit and growth are no longer ultimate aims but elements in a wider set of values. Similarly, cost-benefit calculations are no longer the essence of management but are part of a broader concept of wisdom in leadership. Spirit-driven businesses require intrinsic motivation for serving the common good and using holistic evaluation schemes for measuring success. The Palgrave Handbook of Business and Spirituality, edited by the authors, is a response to developments that simultaneously challenge the business as usual mindset.

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Currently, business management is far from being recognised as a profession. This paper suggests that a professional spirit should be developed which could function as a filter of commercial reasoning. Broadly, management will not be organised within the framework of a well-established profession unless formal knowledge, licensing, professional autonomy and professional codes of conduct are developed sufficiently. In developing business management as a profession, law may play a key role. Where the idea is that business management should be more professsionalised, managers must show that they are willing to adopt ethical values, while arriving at business decisions. The paper argues that ethics cannot survive without legal regulation, which, in turn, will not be supported by law unless lawyers can find alternative solutions to the large mechanisms of the official society, secured by the monopolised coercion of the nation state. From a micro perspective of law and business ethics, communities can be developed with their own conventions, rules and standards that are generated and sanctioned within the boundaries of the communities themselves.

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A szerzk clja, hogy megvizsgljk, milyen klcsnhatsban ll az elltsi lncban elfoglalt pozci, valamint a szolglatosods szintje az eurpai termelvllalatoknl. Vizsglatuk azt mutatja, hogy a globalizci s a termels nemzetkziv vlsa mindkt tnyezt jelents mrtkben befolysolja. A termels globalizcis trendjeinek megfelelen gy a kelet-eurpai (fejld), illetve a nyugat-eurpai (fejlett) orszgokban eltr zleti modellek vlnak dominnss, amelyek klnbz elltsilnc-pozcival s ms-ms szint szolgltatsnyjtssal jellemezhetek. A dominns zleti modellek mellett termszetesen ms zleti modellek is mkdkpesnek bizonyulhatnak a kt vizsglt rgiban. A ltestmnyek elhelyezsre, valamint az zleti eredmnyessgre vonatkoz mutatk elemzsbe trtn bevonsval cikkk az Eurpban mkd zleti modellek kialaktsnak okra, valamint jvbeli fenntarthatsgra is megprbl vlaszt adni. __________ The objective of this paper is to examine the relationship between supply chain position and level of servitization in European manufacturing companies. The analysis shows that globalization and internationalization of production has dramatic impact on both phenomena. Due to the globalization trends different business models became dominant in the less developed Eastern-European and the more developed Western European countries, which can be characterized by different supply chain position and servitization level. Certainly other business models can also be successful in the two regions. Involving facility location motivations and business performance indicators the article shed light on the reasons of why these business models came alive and how sustainable they can be.

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Relationships are crucial concepts in numerous management theoretical frameworks. Both stakeholder theory and IMPs business network approach put business and non-business relations in the forefront. However, the two theories stakeholder and business network are seldom discussed together, and stakeholder theory rarely appears in the IMP literature. In this paper although we want to focus on supply chain relations we strive to conduct our analysis within a more general framework of stakeholder theory. In our research we observed and analyzed the mutual expectations related to various stakeholder groups business partners (suppliers and buyers) among them.