Deviz��s t��telek ��rt��kel��se. A sz��mviteli szab��lyoz��s ��s a gazd��lkod��k d��nt��seinek ��sszef��gg��sei (Exchange differences from accounting perspective ��� regulation and business decision)

Az elm��lt ��vekben haz��nkban a sv��jcifrank- ��s a jap��njen-alap�� hitelez��s gyakorlatilag megsz��nt, a devizaalap�� hitelek foly��s��t��s��nak felt��telei szigorodtak, a m��r megl��v�� portf��li�� romlott, a hitelez��k ��ltal elszenvedett vesztes��g megn��tt. A sz��mviteli el����r��sok azonban alig v��ltoztak, azaz a jelenlegi szab��lyoz��s k��pes a sz��mviteli t��rv��ny ��ltal alapvet�� c��lk��nt megjel��lt megb��zhat�� ��s val��s k��p bemutat��s��ra. A sz��mviteli megk��zel��t��s szerint a deviza- ��s a devizaalap�� ��gyletek k��z��tt nincs l��nyegi k��l��nbs��g, az aktiv��l��si, ��rt��kel��si, valamint ��rt��kveszt��s-k��pz��si szab��lyok megegyeznek. A probl��ma nagys��grendj��nek bemutat��sa ut��n ismertetem a deviz��s vagyonr��szek ��rt��kel��s��vel kapcsolatos szab��lyok v��ltoz��s��t azok indokaival egy��tt. Ezut��n bemutatom a k��l��nf��le alkalmazott ��rfolyamok hat��sait a besz��mol��ra, s az alkalmazhat�� ��rfolyamok ��s a m��rlegben megjelen�� devizapoz��ci��k ��sszef��gg��seit. A deviz��s k��vetel��sekre k��pzend�� ��rt��kveszt��s t��mak��rben bemutatom az ��v v��gi z��r��si feladatok sorrendj��t, valamint a deviza- ��s a devizaalap�� ��gyletek ��rt��kveszt��se k��z��tti k��l��nbs��geket 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.

Spirituality and business: An interdisciplinary overview

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.

Actionable pattern analysis in computing and business intelligence systems

With advances in science and technology, computing and business intelligence (BI) systems are steadily becoming more complex with an increasing variety of heterogeneous software and hardware components. They are thus becoming progressively more difficult to monitor, manage and maintain. Traditional approaches to system management have largely relied on domain experts through a knowledge acquisition process that translates domain knowledge into operating rules and policies. It is widely acknowledged as a cumbersome, labor intensive, and error prone process, besides being difficult to keep up with the rapidly changing environments. In addition, many traditional business systems deliver primarily pre-defined historic metrics for a long-term strategic or mid-term tactical analysis, and lack the necessary flexibility to support evolving metrics or data collection for real-time operational analysis. There is thus a pressing need for automatic and efficient approaches to monitor and manage complex computing and BI systems. To realize the goal of autonomic management and enable self-management capabilities, we propose to mine system historical log data generated by computing and BI systems, and automatically extract actionable patterns from this data. This dissertation focuses on the development of different data mining techniques to extract actionable patterns from various types of log data in computing and BI systems. Four key problems���Log data categorization and event summarization, Leading indicator identification , Pattern prioritization by exploring the link structures , and Tensor model for three-way log data are studied. Case studies and comprehensive experiments on real application scenarios and datasets are conducted to show the effectiveness of our proposed approaches.

Wage matters & globalization: South Florida's low-wage immigrant plant nursery workers and business protectionism in the age of neoliberalism

Ornamental plant production in the State of Florida is an anomaly with respect to current theories of globalization and particularly their explanation of the employment of low-wage, immigrant labor. Those theories dictate that unskilled jobs that do not need to be performed within highly developed countries are outsourced to where labor is cheaper and more flexible. However, the State of Florida remains an important site of ornamental plant production in the US amidst a global economic environment of outsourcing and transnational corporate expansion. This dissertation relies on 50 semi-structured interviews with insiders of the Florida plant nursery industry, focus groups, and participant observation to explain how US trade, labor, and migration policy-making at local levels are not removed from larger global processes taking place in the world since the 1970s. In Florida, elite market players of the plant nursery industry have been able to resist global trends in free trade, operating instead in a protected market. They have done this by appealing to scientific justifications and through arbitrary implementations of neoliberal ideology that keeps small and middle range business alive, while maintaining a seemingly endless supply of marginalized and exploited low-wage, immigrant workers.^

Ideologies about Work: Comparing Hospitality and Business Students and Managers

A little explored factor posited as underlying most managerial and organizational variables is work ideology. Work ideologies are surveyed to begin to show their ability to be studied and that patterned differences may be discovered. The author surveys several samples of students and managers pursuing careers in either the hospitality industry or business to show patterned differences in work ideologies and to note these implications

the Art and Science Museums and Mindseums of the Future

Ted Kahn, co-founder, President, and CEO of DesignWorlds for Learning, Inc. speaks about his research and practice in developing uses for interactive learning technologies in museums, schools, and workplaces.

Nature, Art, and Science

Professor Emeritus David Lee of FIU speaks on the interaction of art and the sciences. Lecture held at the Green Library, Modesto Maidique Campus on January 15, 2014.

Sound Art and Public Engagement in the Built Environment: Reflections from an Architecture Center

This article explores the deployment of sound in architectural-curatorial and community engagement contexts through the work of PLACE, a multidisciplinary not-for-profit architecture center in Belfast, Northern Ireland. The author, who worked with PLACE and contributed to the projects discussed here, contextualizes architecture centers and their relationship with sound before examining the specific case of sound and sound art in Northern Ireland and case studies of projects delivered by PLACE. Specifically, the article evaluates two sound installation artworks and three community engagement projects for young audiences. As a means of curating urbanism and architecture, sound-art-as-public-art affords useful strategies to examine, describe or critique the environment as alternatives to traditional architecture exhibition formats. Sound���s temporality and materiality allow sound art works to exist as temporary sculptural interventions in the urban sphere, with attendant implications for public art procurement and urban acoustics. Rich territories of engagement are opened when using sound in a community participatory context.

Laser-Driven Ion Accelerators: State of the Art and Applications

Laser-plasma based accelerators of protons and heavier ions are a source of potential interest for several applications, including in the biomedical area. While the potential future use in cancer hadrontherapy acts as a strong aspirational motivation for this research field, radiobiology employing laser-driven ion bursts is alreadyan active field of research. Here we give a summary of the state of the art in laser driven ion acceleration, of the main challenges currently faced by the research inthis field and of some of the current and future strategies for overcoming them.

Connections between Modern and Postmodern art and fashion.

This paper undertakes to construe the affinities and divergences in the genres of art and fashion throughout the 20th century through the use of particular visual and theoretical examples, examined at greater length in a more extensive study of ���The relationship between the artist and the fashion designer in the twentieth century��� (Vettese, 2005). Examination of the 20th century has revealed two particular periods ��� ���Modernism��� and ���Postmodernism��� ��� that were evident and fitting to this analysis. The research is a summation of these findings, where the differences and affinities in the mechanisms of 20th century art and fashion, including imposing messages and innovation in Modernism and the mixed messages, recycling and commercial aspects of Postmodernism, are disseminated.

A visual and contextual comparative study of the work of Picasso and Chanel towards an understanding of the overlaps between Modern Art and Fashion.

From the beginning of the twentieth century, ``Modernism`` impacted and transformed art and clothing. Pablo Picasso and Gabrielle ``Coco`` Chanel were two of the most central characters in Modernism working simultaneously in their disciplines. Picasso`s innovations, particularly in abstract art and Chanel`s fashion designs, that dramatically departed from the previous corseted and highly deco-rative styles, were so significant that they have left an influence on contemporary art and fashion. This study will compare their visual works and documented evidence of their motivations, within the context of their cultural backgrounds, to reveal meaning in the occurrences of overlaps. This approach has ex-amined the historical, cultural background of the artist and designer`s environment from different per-spectives, adding to previous research in this area. Through this research, outcomes of the analysis have shown similarities and divergences in the wider genres of art and fashion and the practice of the artist and fashion designer. The reference list to this text, used in the survey, gives a comprehensive overview of pertinent publications disseminating Picasso and Chanel`s visual works, oral perspectives and cultural impact.