@inproceedings{MTMT:32740065, title = {Az adóelkerülés mértékének alakulása az elmúlt években és azt befolyásoló tényezők Magyarországon}, url = {https://m2.mtmt.hu/api/publication/32740065}, author = {Kvancz, József and Rózsa, Attila}, booktitle = {Magyar Nemzeti Bank - Debreceni Egyetem kutatási konferencia Fenntartható gazdaság Versenyképesség és digitalizáció}, unique-id = {32740065}, year = {2022}, pages = {92-119} } @article{MTMT:31149645, title = {ANALYSING THE SITUATION OF AGRICULTURAL ENTERPRISES IN LIQUIDATION BY MEANS OF BANKRUPTCY PREDICTION MODELS}, url = {https://m2.mtmt.hu/api/publication/31149645}, author = {Kovács, Szabolcs and Fróna, Dániel and Rózsa, Attila}, journal-iso = {SEA: PRACT APPL SCI}, journal = {SEA: PRACTICAL APPLICATION OF SCIENCE}, volume = {8}, unique-id = {31149645}, issn = {2360-2554}, abstract = {After the international financial crisis, the issue of risk management came to the fore in Hungary as well. During the recent period and nowadays, almost every enterprise, whether small or big, is experiencing the effect of crisis and the resultant after-effects. As an effect of the crisis, a significant number of enterprises got into a disadvantageous situation and several of them went bankrupt as well as many of them seriously fight for the survival. The enterprises and their creditors should be aware of the solvency of their own and of their customer, because its deterioration can cause serious difficulties for both of them. The financial position of an enterprise is relevant for the internal stakeholders as well, because it heavily affects their situation, too. For all the above reasons, there is a more and more powerful demand for such solutions which can help to predict the risk of bankruptcy. The aim of the treatise is to analyse three agricultural enterprises in liquidation through bankruptcy prediction models; these enterprises can be found in the Northern Great Plain region. The treatise draws attention to the fact that the economic situation of an enterprise in liquidation can be predicted by means of bankruptcy prediction models.}, keywords = {liquidity; Bankruptcy prediction}, year = {2020}, pages = {23-31}, orcid-numbers = {Kovács, Szabolcs/0000-0001-5575-940X} } @article{MTMT:31599371, title = {Comparison of the leading vehicle manufacturers in Hungary and Romania based on their financial position situation}, url = {https://m2.mtmt.hu/api/publication/31599371}, author = {Lakatos, Vilmos and JÓZSA, Priscilla and Rózsa, Attila}, journal-iso = {ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI}, journal = {ANALELE UNIVERSITATII DIN ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE}, volume = {29}, unique-id = {31599371}, issn = {1222-569X}, abstract = {In the ever-accelerating world of our time, competition is getting larger and stronger, where it is important for managers to make fast and high-quality decisions. Economic analysis helps management to identify and evaluate the factors that affect its operations and effectiveness, thereby ensuring that management is properly informed. In the course of the economic analysis, information is obtained about the actual situation of the company, which helps in making management decisions as well as the activities of the management. However, in addition to understanding the internal processes, it is important to examine the operation of companies with the same activities within the industry, to which results can be compared and, if necessary, strategies can be changed. In the scope of the present study, the aim was to compare the leading vehicle manufacturing companies in Hungary and Romania based on their financial position.}, keywords = {economic analysis; liabilities; capital strength; analysis of financial position}, year = {2020}, eissn = {1582-5450}, pages = {274-283}, orcid-numbers = {Lakatos, Vilmos/0000-0003-1727-334X} } @{MTMT:31958161, title = {Számviteli ismeretek}, url = {https://m2.mtmt.hu/api/publication/31958161}, author = {Rózsa, Attila}, booktitle = {Számviteli és pénzügyi alapismeretek}, unique-id = {31958161}, year = {2020}, pages = {5-47} } @article{MTMT:31013039, title = {Establishment of the Customer Perspective of the Balanced Scorecard System at Sports Enterprises through the Example of a Hungarian Football Club}, url = {https://m2.mtmt.hu/api/publication/31013039}, author = {Lakatos, Vilmos and Erdey, László and Szűcs, Norbert and Rózsa, Attila and Nagy, Adrián Szilárd}, doi = {10.19041/APSTRACT/2019/1-2/1}, journal-iso = {APSTRACT}, journal = {APSTRACT - APPLIED STUDIES IN AGRIBUSINESS AND COMMERCE}, volume = {13}, unique-id = {31013039}, issn = {1789-221X}, keywords = {Decision support; balanced scorecard; controlling; Performance measurement; index system}, year = {2019}, eissn = {1789-7874}, pages = {5-16}, orcid-numbers = {Lakatos, Vilmos/0000-0003-1727-334X; Erdey, László/0000-0002-6781-4303; Nagy, Adrián Szilárd/0000-0002-3813-9759} } @article{MTMT:3398995, title = {FINANCIAL RESOURCES - LOANS}, url = {https://m2.mtmt.hu/api/publication/3398995}, author = {Darabos, Éva Margit and Nagy, Tünde Orsolya and Rózsa, Attila}, journal-iso = {ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI}, journal = {ANALELE UNIVERSITATII DIN ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE}, volume = {27}, unique-id = {3398995}, issn = {1222-569X}, year = {2018}, eissn = {1582-5450}, pages = {162-172} } @article{MTMT:3171697, title = {Nyilvántartási- és adatszolgáltatási kötelezettség szerepe a fémkereskedelem terültén, a jogszabályi változások tükrében}, url = {https://m2.mtmt.hu/api/publication/3171697}, author = {Rózsa, Attila}, journal-iso = {CONTROLLER INFO}, journal = {CONTROLLER INFO}, volume = {1K}, unique-id = {3171697}, issn = {2063-9309}, year = {2017}, pages = {261-270} } @article{MTMT:3244424, title = {A fémkereskedelmi tevékenység szabályozása, különös tekintettel a fémhulladék beszerzésére}, url = {https://m2.mtmt.hu/api/publication/3244424}, author = {Rózsa, Attila and Darabos, Éva Margit}, doi = {10.21791/ijems.2017.4.36.}, journal-iso = {IJEMS MMTK}, journal = {INTERNATIONAL JOURNAL OF ENGINEERING AND MANAGEMENT SCIENCES / MŰSZAKI ÉS MENEDZSMENT TUDOMÁNYI KÖZLEMÉNYEK}, volume = {2}, unique-id = {3244424}, issn = {2498-700X}, year = {2017}, pages = {457-465} } @article{MTMT:3244425, title = {A lízing, mint hosszú távú eszközfinanszírozás sajátosságai Magyarországon}, url = {https://m2.mtmt.hu/api/publication/3244425}, author = {Darabos, Éva Margit and Rózsa, Attila}, doi = {10.21791/IJEMS.2017.4.10.}, journal-iso = {IJEMS MMTK}, journal = {INTERNATIONAL JOURNAL OF ENGINEERING AND MANAGEMENT SCIENCES / MŰSZAKI ÉS MENEDZSMENT TUDOMÁNYI KÖZLEMÉNYEK}, volume = {2}, unique-id = {3244425}, issn = {2498-700X}, year = {2017}, pages = {115-128} } @article{MTMT:3252122, title = {CHARACTERISTICS OF THE HUNGARIAN LEASING MARKET}, url = {https://m2.mtmt.hu/api/publication/3252122}, author = {Darabos, Éva Margit and Nagy, Tünde Orsolya and Rózsa, Attila}, journal-iso = {ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI}, journal = {ANALELE UNIVERSITATII DIN ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE}, volume = {26}, unique-id = {3252122}, issn = {1222-569X}, year = {2017}, eissn = {1582-5450}, pages = {275-286} }