@inbook{MTMT:31598331, title = {Pénzügyi támogatások a mezőgazdaságban és számviteli elszámolásuk}, url = {https://m2.mtmt.hu/api/publication/31598331}, author = {Wickert, Irén and Rajczi, Alexandra and Szarvas-Fekete, Tibor}, booktitle = {A pénzügyi szektor aktuális kérdései Magyarországon a XXI. század elején}, unique-id = {31598331}, year = {2020}, pages = {451-466} } @article{MTMT:32676510, title = {A fantázia határtalan – számvitel diákszemmel}, url = {https://m2.mtmt.hu/api/publication/32676510}, author = {Szarvas-Fekete, Tibor and Ágoston, Anita and Wickert, Irén}, doi = {10.33566/asc.2530}, journal-iso = {A SCIENT SOCIALIUM}, journal = {ACTA SCIENTIARUM SOCIALIUM}, unique-id = {32676510}, issn = {1418-7191}, keywords = {Students; creativity; accounting; examining}, year = {2019}, pages = {41-49} } @article{MTMT:32676533, title = {Kreativitás és valóság a gazdálkodás eredményének meghatározásában}, url = {https://m2.mtmt.hu/api/publication/32676533}, author = {Wickert, Irén and Szarvas-Fekete, Tibor and Ágoston, Anita}, doi = {10.33566/asc.2529}, journal-iso = {A SCIENT SOCIALIUM}, journal = {ACTA SCIENTIARUM SOCIALIUM}, unique-id = {32676533}, issn = {1418-7191}, abstract = {The determining of the outcome periodically is primaryimportant in the operation of businesses.The assets and their changes, as well as the profit generating efficiency, ensure that the business continues to operate.In Hungary the Act C of 2000 on Account-ing defines the method of accounting for economic events; however, the practice the accounting, which is based on experience, can make a move towards the creativity. The principle, which is not forbidden by the law, that is "free".The interpretation and re-cording of economic events and the judgement of their impact on outcome can often be based on subjective assessment.This article deals with the effects of subjective judg-ment and choosing on the results}, keywords = {creativity; accounting; Practice; Result}, year = {2019}, pages = {27-40} } @inbook{MTMT:3423111, title = {Környezetvédelmi adóztatás (ökoadók) és támogatás szerepe a fenntartható fejlődés rendszerében}, url = {https://m2.mtmt.hu/api/publication/3423111}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, booktitle = {Tanulmányok Kerekes Sándor 70. születésnapja tiszteletére}, unique-id = {3423111}, year = {2018}, pages = {151-167} } @inproceedings{MTMT:3252163, title = {Profitability in the agriculture}, url = {https://m2.mtmt.hu/api/publication/3252163}, author = {Ágoston, Anita and Wickert, Irén and Szarvas-Fekete, Tibor}, booktitle = {Proceedings of the 6th International Conference of Economic Sciences}, unique-id = {3252163}, year = {2017}, pages = {297-307} } @{MTMT:3243268, title = {Profitability in the agriculture}, url = {https://m2.mtmt.hu/api/publication/3243268}, author = {Ágoston, Anita and Wickert, Irén and Szarvas-Fekete, Tibor}, booktitle = {Abstracts of the 6th International Conference of Economic Sciences}, unique-id = {3243268}, year = {2017}, pages = {51} } @inproceedings{MTMT:3252355, title = {Costing in the agriculture}, url = {https://m2.mtmt.hu/api/publication/3252355}, author = {Wickert, Irén and Szarvas-Fekete, Tibor and Ágoston, Anita}, booktitle = {Proceedings of the 6th International Conference of Economic Sciences}, unique-id = {3252355}, year = {2017}, pages = {365-375} } @{MTMT:3243274, title = {Costing in the agriculture}, url = {https://m2.mtmt.hu/api/publication/3243274}, author = {Wickert, Irén and Szarvas-Fekete, Tibor and Ágoston, Anita}, booktitle = {Abstracts of the 6th International Conference of Economic Sciences}, unique-id = {3243274}, year = {2017}, pages = {58} } @{MTMT:3278112, title = {A fantázia határtalan. Számvitel diák szemmel}, url = {https://m2.mtmt.hu/api/publication/3278112}, author = {Szarvas-Fekete, Tibor and Ágoston, Anita and Wickert, Irén}, booktitle = {„A fantázia (erő)terei”}, unique-id = {3278112}, year = {2017}, pages = {50-51} } @{MTMT:3278111, title = {Kreativitás és valóság a gazdálkodás eredményének meghatározásában}, url = {https://m2.mtmt.hu/api/publication/3278111}, author = {Wickert, Irén and Szarvas-Fekete, Tibor and Ágoston, Anita}, booktitle = {„A fantázia (erő)terei”}, unique-id = {3278111}, year = {2017}, pages = {50} } @inproceedings{MTMT:2991919, title = {A behajtási költségátalány gyakorlati problémái különös tekintettel a mezőgazdasági és élelmiszeripari vállalkozásokra}, url = {https://m2.mtmt.hu/api/publication/2991919}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, booktitle = {12th Annual International Conference on Economics and Business}, unique-id = {2991919}, year = {2015}, pages = {196-202} } @article{MTMT:2748978, title = {Állami támogatások számviteli elszámolása és hatása az eredményre}, url = {https://m2.mtmt.hu/api/publication/2748978}, author = {Wickert, Irén and Ágoston, Anita and Szarvas-Fekete, Tibor}, journal-iso = {TAYLOR}, journal = {TAYLOR: GAZDÁLKODÁS- ÉS SZERVEZÉSTUDOMÁNYI FOLYÓIRAT: A VIRTUÁLIS INTÉZET KÖZÉP-EURÓPA KUTATÁSÁRA KÖZLEMÉNYEI}, volume = {6}, unique-id = {2748978}, issn = {2064-4361}, year = {2014}, pages = {36-44} } @inproceedings{MTMT:2604666, title = {Miért választanak külföldi székhelyet a magyar vállalkozók?}, url = {https://m2.mtmt.hu/api/publication/2604666}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, booktitle = {11th Annual International Conference on Economics and Business}, unique-id = {2604666}, year = {2014}, pages = {350-362} } @{MTMT:2429828, title = {Das Wirtschaften von Haushaltsfinanzierten Institutionen}, url = {https://m2.mtmt.hu/api/publication/2429828}, author = {Wickert, Irén and Szarvas-Fekete, Tibor and Balogh, László}, booktitle = {Abstracts of the 4th International Conference of Economic Sciences}, unique-id = {2429828}, year = {2013}, pages = {54} } @inproceedings{MTMT:2428940, title = {Management of Budgetary Institutions}, url = {https://m2.mtmt.hu/api/publication/2428940}, author = {Wickert, Irén and Szarvas-Fekete, Tibor and Balogh, László}, booktitle = {Proceedings of the 4th International Conference of Economic Sciences}, unique-id = {2428940}, year = {2013}, pages = {356-363} } @article{MTMT:2387481, title = {Hogyan adózik az adó?}, url = {https://m2.mtmt.hu/api/publication/2387481}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, journal-iso = {VIKEK KÖZLEMÉNYEI}, journal = {A VIRTUÁLIS INTÉZET KÖZÉP-EURÓPA KUTATÁSÁRA KÖZLEMÉNYEI}, volume = {5}, unique-id = {2387481}, issn = {2062-1396}, year = {2013}, pages = {75-80} } @article{MTMT:2364181, title = {A helyi pénz számviteli elszámolása}, url = {https://m2.mtmt.hu/api/publication/2364181}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, journal-iso = {A SCIENT SOCIALIUM}, journal = {ACTA SCIENTIARUM SOCIALIUM}, volume = {16}, unique-id = {2364181}, issn = {1418-7191}, year = {2013}, pages = {67-76} } @article{MTMT:2387479, title = {A pénz és a helyi pénz számviteli elszámolása}, url = {https://m2.mtmt.hu/api/publication/2387479}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, journal-iso = {VIKEK KÖZLEMÉNYEI}, journal = {A VIRTUÁLIS INTÉZET KÖZÉP-EURÓPA KUTATÁSÁRA KÖZLEMÉNYEI}, volume = {4}, unique-id = {2387479}, issn = {2062-1396}, year = {2012}, pages = {151-156} } @inproceedings{MTMT:2387503, title = {Számvitel az államháztartásban}, url = {https://m2.mtmt.hu/api/publication/2387503}, author = {Wickert, Irén and Szarvas-Fekete, Tibor}, booktitle = {I. Alternatív Finanszírozási Stratégiák Tudományos Konferencia : Sopron, 2012. október 3}, unique-id = {2387503}, year = {2012}, pages = {1-10} } @inproceedings{MTMT:2440684, title = {A kutatás és a versenyképesség összefüggései}, url = {https://m2.mtmt.hu/api/publication/2440684}, author = {Wickert, Irén and Ágoston, Anita and Szarvas-Fekete, Tibor}, booktitle = {"Hitel, Világ, Stádium" Nemzetközi Tudományos Konferencia tanulmánykötete =Publications of the International Scientific Conference "Credit, World, Stage"}, unique-id = {2440684}, year = {2011}, pages = {1-13} }