8 resultados para Karakorum and Kunlun Mt .
em Corvinus Research Archive - The institutional repository for the Corvinus University of Budapest
Resumo:
The aim of our research in the first half of 2011 was to find out what were the administrative, regulative and other problems that were specific obstacles to local economic development and what best practices can be found in local economies. During our research we carried out interviews with leaders and local professionals in five medium size towns of Hungary. We stated that the most obstructive factors were the imperfection of vocational training, the excessively bureaucratic administrative proceedings (supplying of data, acquisition of authority permits, the attitude of the authorities, etc.) and the system of application and finding sources of funds. We think that the most innovative solutions are the good examples of the institutionalized co-operation between local governments and local businesses. We've come to the conclusion that there is a need for reducing administrative burdens for the sake of local economic development.
Resumo:
Az Orszgos Tudomnyos Kutatsi Alapprogramok tmogatsval mkd kutatcsoportunk azt a clt tzte maga el, hogy a 20. szzadi magyar vezets- s szervezstudomny trtnett dolgozza fel, begyazva azt a korszak trsadalom s gazdasgtrtnetbe. E komplex feladat teljestse sorn interdiszciplinris mhelynkben kzgazdsz s trtnsz kollgk dolgoztak egytt a krdskr feltrsn. Jelen ktet kutati kzssgnk egyik rszkutatsnak hromves munkja eredmnyeit tartalmazza. Az sszegz s rsztanulmnyok a vezets- s szervezstudomny magyarorszgi trtnett, a szakma fejldst, felsoktatsban s vezetkpzsben val intzmnyeslst mutatjk be, elhelyezve mindezt a trsadalom- s gazdasgtrtnet, illetve a nemzetkzi tendencik kontextusban. Remnyeink szerint kutatsunk eredmnyei ltal nem csupn e tudomnyterletrl tudunk meg tbbet, de alaposabb ismereteket szerezhetnk gazdasg s politika, gazdasg s trsadalom vltoz viszonyairl is a vizsglt idszak Magyarorszgn.
Resumo:
A szerzk kutatsuk sorn a vezets- s szervezstudomny hazai fejldsnek feltrsra tettek ksrletet. A kt vilghbor kztti vtizedek els ilyen tmj, lland folyirata volt a Szervezs s zemgazdlkods, amely az jt tartalmak, a nemzetkzi krnyezetbe val illeszkeds, illetve a gyakorl vezetk s tancsadk kztti diskurzusteremt szndk szempontjbl is korszernek szmtott. A folyirat egyedlll vllalkozs volt a korabeli Magyarorszgon, amely azt tzte ki cljul, hogy segtse egy formld szakmai kzssg kialakulst. E tanulmny a folyirat kt vfolyamnak tartalmt elemezi.
Resumo:
A cikk kiindulpontja az a tny, hogy a szmvitel, azon bell is a pnzgyi beszmols alapvet feladata dntsekhez hasznosthat informcik nyjtsa a vllalkozsokkal kapcsolatba kerl rintettek szmra. A gazdasgi jelensgek lekpezse, szmviteli transzformcija sorn ltrejv adatok informciknt val hasznostsnak felttele, hogy a pnzgyi kimutatsok felhasznli tisztban legyenek a lekpezs mgttes felttelezseivel. A cikk els rsze a mrs ltalnos defincijbl kiindulva mutatja be a szmviteli mrs s rtkels fogalmt, ezek sszefggst, alapvet jellemzit. Ezt kveten a pnzgyi beszmolsban jelenleg rvnyesl rtkelsi keretrendszert vzolja fel a nemzetkzi (IFRS), illetve a magyar szablyozsbl kiindulva. A cikk harmadik rsze a szablyozs mgtt meghzd elmleti sszefggseket vizsglja, kitrve a szmviteli mrs s a pnzgyi teljestmny (jvedelem) kapcsolatra, valamint bemutatja s rtkeli a szmviteli mrssel kapcsolatos fbb kritikkat. ____ One of the central problems of accounting theory and accounting regulation is accounting valuation, accounting as a value assignment aspect of the representation of economic phenomena. The first part of the article, setting out from the general concept of measurement, introduces the concepts of measurement and valuation as applied in accounting, describing their interconnections and basic characteristics. Following this, based on the international (IFRS) and Hungarian regulations, the paper sketches the current valuation framework used in financial reporting. The third part of the article analyses the theoretical background of the effective regulation, while also covering the connection of accounting measurement and financial performance (income), and finally it presents and evaluates the main elements of criticism concerning measurement in accounting.
Resumo:
A globalizld vilggazdasgban a vezet bortermel orszgok egyre jelentsebb borkereskedelmet bonyoltanak le egyms kztt. Mg Eurpban a fogyasztk egyre kevesebb bort vsrolnak, addig Amerikban s zsiban a bor irnti kereslet folyamatosan bvl: a borkereskedelem fldrajzi trendezdse zajlik. A kulturlis hasonlsg s a fldrajzi tvolsg kereskedelemre gyakorolt hatst gyakran a kereskedelemelmletek gravitcis modelljvel elemzik. E tanulmny azt vizsglja, hogy a f borexportl orszgok kztti fldrajzi tvolsg, kulturlis hasonlsg s szabadkereskedelem milyen hatssal van a nemzetkzi borkereskedelemre, annak kltsgeire. A regresszis becsls eredmnyei altmasztjk, hogy a borkereskedelem kltsgei alacsonyabbak, ha a kereskedelmi partnerek kulturlisan hasonlk, fldrajzilag kzel helyezkednek el egymshoz, vagy van tengeri kiktjk, tagjai a WTO-nak, illetve ha ktttek egymssal regionlis kereskedelmi megllapodst. Ezenkvl megllapthat, hogy az angolszsz, a latin-amerikai s az eurpai kulturlis klaszterek elssorban egymssal kereskednek. A kutats szmos kulturlis vltoz alkalmazsval s tbb konometriai modell, illetve becslsi eljrs nagymints tesztelsvel gazdagtja a szakirodalmat. ____ In a globalizing world, major wine-producing countries export considerable quantities to the global wine market and turn over a notable trade, but in what happens European wine regions differ markedly from the New World. Here major wine producers suffered a remarkable fall in domestic wine consumption in recent decades, while New World wine producers increased their production potential and generated new foreign demand. The changes have been joined by geographical relocation of wine consumption and exports. The gravity equation can be derived from demand-side or supply-side theory-consistent estimation methods that suggest relationships between the size of the economies, geographical distances, cultural similarities, and size of their trade. The paper analyses the effects of cultural and geographical proximity, free trade, and linguistic similarity on bilateral trade in the main wine-producing countries, using a cross-section gravity model for 2012. The results suggest that larger countries export more wine, while transport costs rise in line with geographical distance and are higher for landlocked trading partners. Wine export costs are lower if trading partners are culturally similar, share a dominant religion, or are both WTO members with regional trade agreements. Anglo-Saxon, Germanic, Latin American and Latin European countries mainly trade wines within their groups. The paper looks to extend the number of trading partners, investigate the effect of language clusters, and confirm that the results are robust by different econometric methodologies.
