A számviteli érdekhordozói elméletek evolúciója és a szabályozás – klasszikus tézisek és új irányok a pénzügyi beszámolásban (Evolution of the financial accounting stakeholder theories and the regulation – classic theses and new ways in the financial report)

A modernkori számvitel egyik alapvető kérdése, hogy a pénzügyi beszámolás címzettjét – az érdekhordozókat – miként lehet azonosítani. Ez a törekvés már a klasszikus, azóta meghaladottá vált elméletekben is központi szerepet töltött be és modern, posztmodern elméletekben kulcsfontosságúvá vált. A tapasztalatok alapján az azonosított érdekhordozók köre módosult, bővült. Ennek a fejlődésnek a vizsgálata során a számvitel számos olyan ismérvét sikerült azonosítani, amely segítségével a vonatkozó szabályok tökéletesíthetők. Emellett az evolúció vizsgálata segítségével közvetlenül is megfigyelhetővé vált az, hogy a számvitelt extern módon szabályozó hatalom szükségessége milyen feltételek teljesítése mellett igazolható. A vizsgálat során azonosíthatóvá váltak olyan helyzetek, amikor a számviteli szabályozó és „kívülről irányított” pénzügyi beszámolás szuboptimális helyzethez vezet. A cikk az érdekhordozói elméletek fejlődését a klasszikus felfogásoktól indulva mutatja be. Feltárja, hogy a modern – jelenleg elfogadott – koalíciós vállalatfelfogás miben hozott újat, elsősorban miként hívta életre az extern szabályozót. _____ 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 This problem was already a key issue in the already outdated classical stakeholder theories.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.

Re-written by machine and new technology: Did the Internet kill the Video Star

The traditional way of understanding television content consumption and viewer reactions may be simply summarised: information about the program, viewing at airing time, and interpersonal discussion after the program. In our digital media environment due to crossmedia consumption and platform shifts, the actual trend in audiovisual, and traditionally television content consumption is changing, the viewer’s journey is different across contents and platforms. Content is becoming independent from the platform and the medium is increasingly in the hands of technologically empowered viewers. Our objective is to uncover how traditional content expressly manufactured for television (series, reality shows, sports) can now be consumed via other platforms, and how and to what extent audiovisual content consumption is complemented or replaced by other forms (text, audio). In our exploratory research we identify the typical patterns of interaction and synergies of consumption across classical media content. In this study we used a multimethodology qualitative research design with three research phases including focus groups, online content analysis, and viewers’ narratives. Overall, the Video Star stays alive, but has to deal with immediate reactions and has to change according to his or her audiences’ wishes

Technology Policy, R&D, and Innovation in China Traditional Approaches, and New Challenges

China’s long term development path has always been strongly infl uenced by its own ways of innovation and invention. Though around one thousand years ago China had been undoubtedly the most advanced country in the world, by the 17th century Europe had surpassed it. And when the PRC was founded in 1949, it was only a poor, severely underdeveloped country without adequate, modern technologies. In the last three decades, however, the country has achieved remarkable success in economic terms: China has become the second largest economy in the world, and its new economic, fi nancial and trading power has made it clear that the dominance of the USA and Europe has passed. At the same time China is still lagging behind technologically. Though there are huge efforts to narrow the gap, it is extremely diffi cult to build up a new technological and innovation system without deep, organic foundations. China, however, has rich experience of innovations from the past, and the question is whether it is possible to use them to formulate a new technology policy. In this paper I will try to examine China’s technology system, its functioning and its prospects, while comparing it with the traditional ways of innovations in China. I would like to show that current technology policy is, at least partly, based upon traditional values, and that high tech research, R&D, and state of the art innovations can be reconcilable with several thousand-year-old approaches.

Cydnidae (Heteroptera) from the Oriental Region and New Guinea

Faunistical data of 29 species of Cydnidae are presented. Chilocoris montanus LIS, 1994 is new to the fauna of India, Fromundus pseudopacus LIS, 1994 to Thailand and Laos, Chilocoris assmuthi BREDDIN, 1904, Parachilocoris semialbidus (WALKER, 1867), Macroscytus tenasserimus LIS, 1991 and Pseudoscoparipes nilgiricus LIS, 1990 to Laos, Aethoscytus baloni (LIS, 1994), Aethus indicus (WESTWOOD, 1837) and Fromundus impunctatus LIS, 1994 to Vietnam, Aethus pseudindicus LIS, 1993 and Lactistes mediator (BREDDIN, 1909) to Nepal, Macroscytus aequalis (WALKER, 1867) to Pakistan and New Guinea. With 4 figures.