TY - CHAP AU - Kvancz, József AU - Rózsa, Attila ED - Fenyves, Veronika TI - Az adóelkerülés mértékének alakulása az elmúlt években és azt befolyásoló tényezők Magyarországon T2 - Magyar Nemzeti Bank - Debreceni Egyetem kutatási konferencia Fenntartható gazdaság Versenyképesség és digitalizáció PB - Debreceni Egyetem Gazdaságtudományi Kar CY - Debrecen SN - 9789634904014 PY - 2022 SP - 92 EP - 119 PG - 28 UR - https://m2.mtmt.hu/api/publication/32740065 ID - 32740065 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Kovács, Szabolcs AU - Fróna, Dániel AU - Rózsa, Attila TI - ANALYSING THE SITUATION OF AGRICULTURAL ENTERPRISES IN LIQUIDATION BY MEANS OF BANKRUPTCY PREDICTION MODELS JF - SEA: PRACTICAL APPLICATION OF SCIENCE J2 - SEA: PRACT APPL SCI VL - 8 PY - 2020 IS - 22 SP - 23 EP - 31 PG - 9 SN - 2360-2554 UR - https://m2.mtmt.hu/api/publication/31149645 ID - 31149645 AB - 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. LA - English DB - MTMT ER - TY - JOUR AU - Lakatos, Vilmos AU - JÓZSA, Priscilla AU - Rózsa, Attila TI - Comparison of the leading vehicle manufacturers in Hungary and Romania based on their financial position situation JF - ANALELE UNIVERSITATII DIN ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE J2 - ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI VL - 29 PY - 2020 IS - 1 SP - 274 EP - 283 PG - 10 SN - 1222-569X UR - https://m2.mtmt.hu/api/publication/31599371 ID - 31599371 AB - 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. LA - English DB - MTMT ER - TY - CHAP AU - Rózsa, Attila ED - Fenyves, Veronika TI - Számviteli ismeretek T2 - Számviteli és pénzügyi alapismeretek PB - Debreceni Egyetem CY - Debrecen SN - 9789634901938 PY - 2020 SP - 5 EP - 47 PG - 43 UR - https://m2.mtmt.hu/api/publication/31958161 ID - 31958161 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Lakatos, Vilmos AU - Erdey, László AU - Szűcs, Norbert AU - Rózsa, Attila AU - Nagy, Adrián Szilárd TI - Establishment of the Customer Perspective of the Balanced Scorecard System at Sports Enterprises through the Example of a Hungarian Football Club JF - APSTRACT - APPLIED STUDIES IN AGRIBUSINESS AND COMMERCE J2 - APSTRACT VL - 13 PY - 2019 IS - 1-2 SP - 5 EP - 16 PG - 12 SN - 1789-221X DO - 10.19041/APSTRACT/2019/1-2/1 UR - https://m2.mtmt.hu/api/publication/31013039 ID - 31013039 LA - English DB - MTMT ER - TY - JOUR AU - Darabos, Éva Margit AU - Nagy, Tünde Orsolya AU - Rózsa, Attila TI - FINANCIAL RESOURCES - LOANS JF - ANALELE UNIVERSITATII DIN ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE J2 - ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI VL - 27 PY - 2018 IS - 1 SP - 162 EP - 172 PG - 11 SN - 1222-569X UR - https://m2.mtmt.hu/api/publication/3398995 ID - 3398995 LA - English DB - MTMT ER - TY - JOUR AU - Rózsa, Attila TI - Nyilvántartási- és adatszolgáltatási kötelezettség szerepe a fémkereskedelem terültén, a jogszabályi változások tükrében JF - CONTROLLER INFO J2 - CONTROLLER INFO VL - 1K PY - 2017 SP - 261 EP - 270 PG - 10 SN - 2063-9309 UR - https://m2.mtmt.hu/api/publication/3171697 ID - 3171697 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Rózsa, Attila AU - Darabos, Éva Margit TI - A fémkereskedelmi tevékenység szabályozása, különös tekintettel a fémhulladék beszerzésére JF - INTERNATIONAL JOURNAL OF ENGINEERING AND MANAGEMENT SCIENCES / MŰSZAKI ÉS MENEDZSMENT TUDOMÁNYI KÖZLEMÉNYEK J2 - IJEMS MMTK VL - 2 PY - 2017 IS - 4 SP - 457 EP - 465 PG - 9 SN - 2498-700X DO - 10.21791/ijems.2017.4.36. UR - https://m2.mtmt.hu/api/publication/3244424 ID - 3244424 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Darabos, Éva Margit AU - Rózsa, Attila TI - A lízing, mint hosszú távú eszközfinanszírozás sajátosságai Magyarországon JF - INTERNATIONAL JOURNAL OF ENGINEERING AND MANAGEMENT SCIENCES / MŰSZAKI ÉS MENEDZSMENT TUDOMÁNYI KÖZLEMÉNYEK J2 - IJEMS MMTK VL - 2 PY - 2017 IS - 4 SP - 115 EP - 128 PG - 14 SN - 2498-700X DO - 10.21791/IJEMS.2017.4.10. UR - https://m2.mtmt.hu/api/publication/3244425 ID - 3244425 LA - Hungarian DB - MTMT ER - TY - JOUR AU - Darabos, Éva Margit AU - Nagy, Tünde Orsolya AU - Rózsa, Attila TI - CHARACTERISTICS OF THE HUNGARIAN LEASING MARKET JF - ANALELE UNIVERSITATII DIN ORADEA - STIINTE ECONOMICA / ANNALS OF UNIVERSITY OF ORADEA - ECONOMIC SCIENCE J2 - ANAL UNIV ORADEA STIINT ECON / ANNALS UNIV ORADEA ECON SCI VL - 26 PY - 2017 IS - 1 SP - 275 EP - 286 PG - 12 SN - 1222-569X UR - https://m2.mtmt.hu/api/publication/3252122 ID - 3252122 LA - English DB - MTMT ER -