A számviteli szabályozások eltérésének okairól (Causes of the differences in accounting regulations)

A számviteli szabályozások közötti eltérések oda vezethetnek, hogy ugyanarról a gazdálkodó egység, egyazon időszakáról, akár jelentősen is eltérő, és az adott szabályozási logika alapján helyes pénzügyi kimutatások készülnek. Ezek a sokszor materiális eltérések nehezen magyarázhatók, ha figyelembe vesszük azt a tényt is, hogy a különböző pénzügyi kimutatások mögött azonos gazdasági események húzódnak meg. Az eltérések a számviteli szabályozás különbségeivel magyarázhatók. A cikk feltárja, hogy a számviteli szabályozásnak milyen szintjeit lehet megkülönböztetni, és vizsgálja, hogy milyen tényezők vezettek el oda, hogy az egyes megközelítések akár markánsan eltérő megoldásokat kínálnak egy-egy adott vagyoni elem megjelenítésére és értékelésére, illetve egy tranzakció megjelenítésére. A cikk az egyes eltéréseket indukáló tényezők rendszerezése útján megkísérel deduktív úton becslést adni a számviteli harmonizáció további lehetséges irányaira. ____ Differences among the accounting regulations may lead to material dissimilarities in the financial statements prepared for the same entity and same financial year. These material differences are sometimes hard to explain, given that they shall be based on the same transactions. The differences are explained by the differences in the regulations. The paper explains the possible levels of accounting by-laws and examines – based on the relevant literature – the factors that led to different solutions for the recognition, measurement and disclosure of the same items or transactions. By structuring these factors the article tries to give possible future advances in the harmonization of such systems using a deductive approach.

Bizalom és vállalati teljesítmény. A bizalom szerepe az aszimmetrikus információk minőségének vállalati észlelésében és azok vezetői döntéshozatalban való felhasználásában = Trust and corporate performance

A kutatás azt a kérdéskört vizsgálja, hogyan járul hozzá a bizalom a vállalatok piaci teljesítményéhez. A vállalatok azon képessége, hogy felhasználják a rendelkezésükre álló piaci információkat nehezen másolható, tartós versenyelőnyt biztosít. A marketingmenedzserek a piaci információk hitelességét nehezen tudják objektív módon megítélni, mivel azokat jellemzően mások gyűjtik és rendszerezik számukra. A szerző kutatásában a menedzserek vállalaton belüli és vállalaton kívüli piaci informálódást célzó kapcsolatai esetén modellezte és empirikusan tesztelte a bizalom hatásait. Eredményei szerint a bizalom a vállalaton belüli és vállalaton kívüli kapcsolatok esetében is fontos mozgatórugója az információfelhasználásnak, jóllehet közvetlenül nincs hatással arra. Minél jobban bízik a döntéshozó az információ forrásában, annál jobb minőségűnek fogja észlelni a tőle származó információt. Az információ észlelt minősége meghatározza, hogy arra támaszkodnak-e a vezetők a döntések meghozatalánál. Azok a marketingmenedzserek, akik képesek bizalmi kapcsolatok kiépítésére, szélesebb körű, hiteles piaci információkra támaszkodhatnak a döntéshozatal során, amely hozzájárul a vállalat piaci teljesítményéhez. ____ We have limited knowledge on the potential pattern similarities/differences of trust’s role that may exist in information use obtained through intra- and extra-organizational relationships. This study addresses this question by investigating how trust leads to information use. Data from 338 intra-organizational and a sub-ample of 158 inter-organizationaldyadic information exchange relationships showed that trust is an important driver of the utilization of market information in both cases. Trust has no direct relationship to information use, instead has a strong indirect effect through a mediator, perceived quality of information. The effects of trustontheuse of information obtained throughinter- and extra-organizational dyadic relationships proved to be similar.

Challenges the finance profession has been facing following the 2008-2009. A multi-country research

In the successful strategic management of the modern companies each function plays their specific role. While today’s businesses in many ways are different from their ancestors, the key fundamentals are derived from the same roots. Their main purpose of existence is to serve the needs of their shareholders and stakeholders by creating value (Pike et al., 1993). To achieve this effectively and efficiently the various functions need to work in close cooperation with each other. The global crisis, starting in 2008, proved that volatility is higher for the financial markets and the ordinary businesses that have been anticipated before. As the recession started as a financial crisis many people started to blame – amongst others – banks and financial institutions for excessive risk taking and taking short profits ahead of long term sustainable growth. Accordingly the lost confidence in the financial institutions has taken a toll on the reputation of other Finance professionals such as accountants, book keepers, treasury, tax people and others. The finance function’s strategic importance is linked to its ability to help interpreting the business performance and provide transparency. In order to restore the trust the finance profession is now facing one of the biggest challenges of its history, the need to reinvent itself. This paper presents the findings of a recent international research conducted in the United Kingdom, France, Hungary and Poland interviewing 169 executives of the business sector plus the review of 237 job descriptions of finance professionals in order to understand the challenges of the modern finance function. The findings of the study could provide relevant answers and help to overcome a very current problem that Finance is facing today, how to rebuild reputation and to stay a trusted partner and enabler for long term business strategy.

A vállalatméret szerepe a termelésben – A mérési módszer hatása

A szerzők cikkükben feltárják a vizsgált vállalatok mérete, termelésben alkalmazott gyakorlataik és a termelés során elért teljesítményük kapcsolatát. Részletes irodalomfeldolgozásuk eredménye arra utal, hogy a méretet, illetve annak kategorizálását a különböző kutatók következetlenül végezték, és ennek is köszönhetően vegyes eredmények születtek a méret szerepével kapcsolatban. Az ellentmondásos eredményekből kiindulva egy többoldalú, sokváltozós statisztikai módszertant alkalmaztak. Ennek eredményei azt mutatják, hogy a méretnek nincs közvetlen hatása a teljesítményre, viszont az egyes gyakorlatok használatát jelentősen befolyásolja. Nem bizonyult igaznak az a közkeletű feltevés sem, hogy a méret moderátorként befolyásolja az egyes termelési gyakorlatokkal elérhető teljesítményt.

A közlekedési eszközpark és infrastruktúra hasznos élettartamát tudományos alapon növelő technológia kidolgozása a BKV ZRt. számára

A budapesti közösségi közlekedési eszközpark jelentős része meghaladta beszerzéskor tervezett hasznos élettartamát. Ezen eszközök továbbüzemeltetése a jelenleg rendelkezésre álló információk alapján még hosszú ideig szükséges, ezért – a hasznos élettartam növelésére vonatkozó komplex és teljes körű módszertan hiányában – 2012-ben a Budapesti Közlekedési Zártkörűen Működő Részvénytársaság (továbbiakban BKV Zrt., Társaság) vezetése szakmai döntést hozott e hiány pótlását szolgáló, tudományosan megalapozott rendszer kidolgozására. A hasznos élettartamot tudományos alapon növelő módszertan és technológia kidolgozására vonatkozó együttműködés eredményeképpen előállt az úgynevezett tudományos alapú továbbüzemeltetési protokoll (továbbiakban: TTP) modell. Az új, időtálló modell a továbbüzemeltetés feltételeit műszaki, biztonsági és gazdasági szempontok komplex rendszerbe integrálásával, objektív értékelési módszertan alapján határozza meg, és ezáltal a Társaság menedzsmentje szerint vállalhatónak ítélt szintre mérsékelve az üzemeltetői kockázatok és felelősség mértékét.

Do institutions matter in business strategy? – The changing focus of strategic management to institutions: a literature review

The post-crisis managerial literature emphasizes the roles of institutional factors in any disruption of the ecosystem of market capitalism and puts it in the middle of its analytical framework. It has become clear that nowadays, scientific discussions about the measure of increase of direct state involvement in certain economic areas has become more relevant. The socio-economic model based on market coordination was no doubt shaken by the crisis in 2008 across the world and inspired various representatives of the scientific and political community to revise their theses on coordination mechanisms that support the way out of an economic downturn. This paper intends to give a brief summary of the two leading strategic management approaches (Porter’s five forces and the resource-based view of the firm) on institutions. The author’s aim is to demonstrate that incorporation of the institution-based view into the mainstream theories can enrich the analytical framework of strategic management by providing deeper understanding of the contextual factors that underpin interactions between institutions and organizations.

Üzleti teljesítménymérés az értékteremtés szolgálatában

Az üzleti teljesítménymérés az értékteremtés, a vállalati teljesítmény fejlesztésének fontos támogatója lehet. A teljesítménymérés alapfogalmainak, fő fejlődési irányainak rövid áttekintését követően a cikk egy elemzési keretet mutat be, mely a vállalatok teljesítménymérési gyakorlatát abból a szempontból értékeli, hogy az mennyire támogatja az értékteremtés folyamatát. Végül a hazai vállalati gyakorlat jellemzése következik a modell alapján.

Photo degradation of contaminants of emerging concern (CECs) under simulated solar radiation: Implications for their environmental fate

Contaminants of emerging concern (CECs) are continuously being released into the environment mainly because of their incomplete removal in the sewage treatment plants (STPs). The CECs selected for the study include antibiotics (macrolides, sulfonamides and ciprofloxacin), sucralose (an artificial sweetener) and dioctyl sulfosuccinate (DOSS, chemical dispersant used in the Deepwater Horizon oil spill). After being discharged into waterways from STPs, photo degradation is a key factor in dictating the environmental fate of antibiotics and sucralose. Photodegradation efficiency depends on many factors such as pH of the matrix, matrix composition, light source and structure of the molecule. These factors exert either synergistic or antagonistic effects in the environment and thus experiments with isolated factors may not yield the same results as the natural environmental processes. Hence in the current study photodegradation of 13 CECs (antibiotics, sucralose and dicotyl sulfosuccinate) were evaluated using natural water matrices with varying composition (deionized water, fresh water and salt water) as well as radiation of different wavelengths (254 nm, 350 nm and simulated solar radiation) in order to mimic natural processes. As expected the contribution of each factor on the overall rate of photodegradation is contaminant specific, for example under similar conditions, the rate in natural waters compared to pure water was enhanced for antibiotics (2-11 fold), significantly reduced for sucralose (no degradation seen in natural waters) and similar in both media for DOSS. In general, it was observed that the studied compounds degraded faster at 254 nm, while when using a simulated sunlight radiation the rate of photolysis of DOSS increased and the rates for antibiotics decreased in comparison to the 350 nm radiation. The photo stability of the studied CECs followed the order sucralose > DOSS > macrolides > sulfonamides > ciprofloxacin and a positive relationship was observed between photo stability and their ubiquitous presence in natural aquatic matrices. An online LC-MS/MS method was developed and validated for sucralose and further applied to reclaimed waters (n =56) and drinking waters (n = 43) from South Florida. Sucralose was detected in reclaimed waters with concentrations reaching up to 18 μg/L. High frequency of detection (> 80%) in drinking waters indicate contamination of ground waters in South Florida by anthropogenic activity.^

Avaliação imuno-histoquímica das proteínas BMP-4, FGF-8 e Sindecan-1 em tumores odontogênicos

The development and progression of odontogenic tumors have been associated with an imbalance in the activity of growth factors, adhesion molecules, extracellular matrix proteins and their degradation enzymes, angiogenic factors and osteolytic. Some studies have shown that interaction relationships inductive epithelial / mesenchymal determinants of Odontogenesis are mimicked by these tumors. The objective of this research was to investigate the immunolocalization of growth factors (BMP-4 and FGF-8) and Sindecan-1 structural protein in a series of odontogenic tumors presenting different biological behaviors, to contribute to a better understanding of the role of these proteins in tumor development. The sample consisted of 21 of the solid ameloblastoma, odontogenic keratocysts 19 and 14 odontogenic adenomatoid tumors. Increased Sindecan-1 immunostaining was seen in the epithelium of the lesions when compared with mesenchyme. In ameloblastoma and odontogenic keratocysts, this expression was higher than in AOT. Epithelial expression of BMP4 showed quantitatively similar in the three studied lesions; however, when anlisada mesenchymal immunoreactivity, was detected significant higher expression when compared to the ameloblastoma keratocysts. In ameloblastoma, mesenchymal expression was predominantly (p = 0.008), while in keratocyst higher expression in the epithelium was observed (p = 0.046). In all injuries, strong or moderate correlation was observed in the BMP-4 immunoreactivity in the epithelium and mesenchyme. FGF-8, no injury was observed difference between the immunoreactivity in the epithelium or mesenchyme, however in ameloblastoma positive correlation was found (Spearman correlation, rho = 0.857, p <0.001). The results of this study suggest that the three evaluated biomarkers actively involved in the pathogenesis of lesions, especially the expression of ameloblastomas indicating a strong interaction between parenchymal and stromal cells which may contribute to its marked aggressiveness.

Expressão imuno-histoquímica do ativador de plasminogênio do tipo uroquinase e seu receptor em carcinoma epidermoide de língua oral e sua relação com parâmetros clínico-patológicos

Squamous cell carcinoma (SCC ) is the most common malignancy of the oral cavity (OSCC), with a high mortality rate. Due to this, the discovery of biomarkers that facilitate the understanding of the biological behavior of the tumor and improve treatment is necessary. Urokinase type plasminogen activator (uPA) and its receptor, uPAR, are responsible for the proteolysis of structures of the basement membrana and extracellular matrix, facilitating tumor invasion. This study aims to assess the immuno expression of these proteins in 46 cases of squamous cell carcinoma of the oral tongue (OTSCC). These results were related to the presence of metastasis, clinical TNM staging, locoregional recurrence, outcome of the lesion and histological grading. Immunostaining of each case was evaluated semiquantitatively, in the front of invasion and center of the tumor, in which scores were assigned: 0 (0% of positive cells), 1 (1-10% of positive cells), 2 (11 -50% positive cells) and 3 (more than 50% positive cells). The expression of uPA was observed in 93.5% (n=43) of the cases in the front of invasion, with predominance of score 2 (n=16; 34.8%) and in 67.9% (n=31) of the cases in the center of the tumor, with predominance of score 1 (n=15; 32.6%). Overall, the immunoexpression of uPA was not associated with clinical parameters. Regarding the malignant histological grading, a higher expression of uPA was observed in cases of high-grade malignancy comp ared to low-grade malignancy (p=0.05). Regarding the morphological parameters, increased expression of uPA was observed in the worst mode of invasion (p=0.03 ). The expression of uPAR was observed in 73.9% of cases in the front of invasion, with a predominance of score 1 (n=21; 45.6 %), and in 47.5% (n=21) of the cases in the center of the tumor, with a predominance of score 0 (n=25; 54.4%). Although no statistical differences were observed in relation to lymph node metastasis, clinical TNM staging, outcome, and histological grading, there was a higher expression of uPAR in cases with locoregional recurrence (p=0.04). Regarding the tumor intra -localization, it was observed an increased expression of uPA and uPAR at the front of invasion in relation to the center of the tumor (p<0.001). Regarding the correlation between uPA and uPAR, there was no statistical sign ificance. Based on these results, it is suggested that uPA and uPAR are involved in the progression of CELO, mainly in the deeper region of the tumor.

Expressão imuno-histoquímica do ativador de plasminogênio do tipo uroquinase e seu receptor em carcinoma epidermoide de língua oral e sua relação com parâmetros clínico-patológicos

Squamous cell carcinoma (SCC ) is the most common malignancy of the oral cavity (OSCC), with a high mortality rate. Due to this, the discovery of biomarkers that facilitate the understanding of the biological behavior of the tumor and improve treatment is necessary. Urokinase type plasminogen activator (uPA) and its receptor, uPAR, are responsible for the proteolysis of structures of the basement membrana and extracellular matrix, facilitating tumor invasion. This study aims to assess the immuno expression of these proteins in 46 cases of squamous cell carcinoma of the oral tongue (OTSCC). These results were related to the presence of metastasis, clinical TNM staging, locoregional recurrence, outcome of the lesion and histological grading. Immunostaining of each case was evaluated semiquantitatively, in the front of invasion and center of the tumor, in which scores were assigned: 0 (0% of positive cells), 1 (1-10% of positive cells), 2 (11 -50% positive cells) and 3 (more than 50% positive cells). The expression of uPA was observed in 93.5% (n=43) of the cases in the front of invasion, with predominance of score 2 (n=16; 34.8%) and in 67.9% (n=31) of the cases in the center of the tumor, with predominance of score 1 (n=15; 32.6%). Overall, the immunoexpression of uPA was not associated with clinical parameters. Regarding the malignant histological grading, a higher expression of uPA was observed in cases of high-grade malignancy comp ared to low-grade malignancy (p=0.05). Regarding the morphological parameters, increased expression of uPA was observed in the worst mode of invasion (p=0.03 ). The expression of uPAR was observed in 73.9% of cases in the front of invasion, with a predominance of score 1 (n=21; 45.6 %), and in 47.5% (n=21) of the cases in the center of the tumor, with a predominance of score 0 (n=25; 54.4%). Although no statistical differences were observed in relation to lymph node metastasis, clinical TNM staging, outcome, and histological grading, there was a higher expression of uPAR in cases with locoregional recurrence (p=0.04). Regarding the tumor intra -localization, it was observed an increased expression of uPA and uPAR at the front of invasion in relation to the center of the tumor (p<0.001). Regarding the correlation between uPA and uPAR, there was no statistical sign ificance. Based on these results, it is suggested that uPA and uPAR are involved in the progression of CELO, mainly in the deeper region of the tumor.

Diatom abundance in surface sediments of the northern North Pacific

In order to map the modern distribution of diatoms and to establish a reliable reference data set for paleoenvironmental reconstruction in the northern North Pacific, a new data set including the relative abundance of diatom species preserved in a total of 422 surface sediments was generated, which covers a broad range of environmental variables characteristic of the subarctic North Pacific, the Sea of Okhotsk and the Bering Sea between 30° and 70°N. The biogeographic distribution patterns as well as the preferences in sea surface temperature of 38 diatom species and species groups are documented. A Q-mode factor analysis yields a three-factor model representing assemblages associated with the Arctic, Subarctic and Subtropical water mass, indicating a close relationship between the diatom composition and the sea surface temperatures. The relative abundance pattern of 38 diatom species and species groups was statistically compared with nine environmental variables, i.e. the summer sea surface temperature and salinity, annual surface nutrient concentration (nitrate, phosphate, silicate), summer and winter mixed layer depth and summer and winter sea ice concentrations. Canonical Correspondence Analysis (CCA) indicates 32 species and species groups have strong correspondence with the pattern of summer sea surface temperature. In addition, the total diatom flux data compiled from ten sediment traps reveal that the seasonal signals preserved in the surface sediments are mostly from spring through autumn. This close relationship between diatom composition and the summer sea surface temperature will be useful in deriving a transfer function in the subarctic North Pacific for the quantitative paleoceanographic and paleoenvironmental studies. The relative abundance of the sea-ice indicator diatoms Fragilariopsis cylindrus and F. oceanica of >20% in the diatom composition is used to represent the winter sea ice edge in the Bering Sea. The northern boundary of the distribution of F. doliolus in the open ocean is suggested to be an indicator of the Subarctic Front, while the abundance of Chaetoceros resting spores may indicate iron input from nearby continents and shelves and induced productivity events in the study area.

Évolution des comportements hyperactifs-impulsifs et inattentifs chez les enfants canadiens âgés de deux à onze ans entre 1994-1995 et 1996-1997

Mémoire numérisé par la Direction des bibliothèques de l'Université de Montréal.