3 resultados para Ensaios em ANSYS workbench e ANSYS classic
em Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest
Resumo:
A grounded theory olyan kutatsi mdszer, ahol az elmlet az empirikus adatokbl fejldik ki s abban gykerezik (Glaser - Strauss, 1967). Annak ellenre, hogy a mdszer nemzetkzileg rendkvl npszer, a grounded theory nem igazn vert gykeret a hazai menedzsment- s marketingkutats talajban. A cikk clja a grounded theory kulcsfontossg mozzanatainak bemutatsa s a mdszer npszerstse. / === / Grounded theory is a research method in which theory emerges from the data and is grounded in it (Glaser - Strauss, 1967). Despite the international popularity of the method, the grounded theory unfortunately hasn't taken roots in the Hungarian management and marketing research fields. The purpose of this article is to highlight some features and key points of the method and to popularize it among researchers.
Resumo:
A modernkori szmvitel egyik alapvet krdse, hogy a pnzgyi beszmols cmzettjt az rdekhordozkat miknt lehet azonostani. Ez a trekvs mr a klasszikus, azta meghaladott vlt elmletekben is kzponti szerepet tlttt be s modern, posztmodern elmletekben kulcsfontossgv vlt. A tapasztalatok alapjn az azonostott rdekhordozk kre mdosult, bvlt. Ennek a fejldsnek a vizsglata sorn a szmvitel szmos olyan ismrvt sikerlt azonostani, amely segtsgvel a vonatkoz szablyok tkletesthetk. Emellett az evolci vizsglata segtsgvel kzvetlenl is megfigyelhetv vlt az, hogy a szmvitelt extern mdon szablyoz hatalom szksgessge milyen felttelek teljestse mellett igazolhat. A vizsglat sorn azonosthatv vltak olyan helyzetek, amikor a szmviteli szablyoz s kvlrl irnytott pnzgyi beszmols szuboptimlis helyzethez vezet. A cikk az rdekhordozi elmletek fejldst a klasszikus felfogsoktl indulva mutatja be. Feltrja, hogy a modern jelenleg elfogadott koalcis vllalatfelfogs miben hozott jat, elssorban miknt hvta letre az extern szablyozt. _____ One of the key problems of the modern financial accounting is how to define the stakeholders. This problem was already a key issue in the already outdated classical stakeholder theories. Research and experience noted that the group of stakeholders has widened and has been modified. Through this evolution researchers identified many characteristics of financial reporting through which the regulation could have been improved. This advance pointed out which are the situations when the existence of an extern accounting regulator may be justified, since under given circumstances this existence led to suboptimal scenario. This paper deals with the stakeholder theories, starting with the classical ones. The article points out how did the currently accepted theory changed the assertions of the previous one and how was the external regulator created as an inevitable consequence. The paper also highlights the main issues raised by the post-modern theories; those, which try to fit the current questions into the current stakeholder models. The article also produces a Hungarian evidence for the previously mentioned suboptimal scenario, where the not tax-driven regulation proves to be suboptimal.
