80 research outputs found

    A vállalati controlling funkció digitális átalakulásának sajátosságai a hazai szolgáltató szektorban

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    Controlling, as a management decision support function, is becoming more and more indispensable for companies. Digitalization means new challenges and development opportunities for controlling as well. Digitalization can transform the scope of its tasks, and its toolbox can include artificial intelligence and automation solutions in addition to ERP systems. The digital development of controlling can be influenced by many factors, including the sector affiliation of companies. The tertiary sector is the most important economic sector today, and its companies have specific characteristics, also in terms of the appearance of controlling systems. The study tries to explore the relationship between the digitalization of controlling and the service sector based on the related literature and the data of a questionnaire survey conducted with the participation of Hungarian professionals. Among the service companies in the sample, the spread of ERP systems is lower, digitalization is encouraged by the competitors rather than the parent companies. In service sector, they stick somewhat more to the usual tools and fear more for their positions. With regard to the development of digital strategy and related new KPIs, as well as the spread of advanced BI and RPA solutions, no differences can be detected based on the sector.A controlling, mint vezetői döntéstámogató funkció napjainkban egyre inkább nélkülözhetetlenné válik a vállalatok számára. A digitalizáció új kihívásokat és fejlődési lehetőségeket jelent a controlling számára is. Átalakíthatja elvégzett feladatainak körét, eszköztárában az ERP-rendszerek túl mesterséges intelligencián alapuló és automatizációs megoldások jelenhetnek meg. A controlling digitális fejlődésére sok tényező hatással lehet, többek között a vállalatok szektor szerinti hovatartozása. A tercier szektor napjaink legjelentősebb gazdasági szektor, vállalatai pedig sajátos tulajdonságokkal rendelkeznek, a controlling rendszerek megjelenése tekintetében is. A tanulmány a kapcsolódó szakirodalom és egy magyarországi szakemberek részvételével lezajlott kérdőíves kutatás adati alapján igyekszik feltárni a controlling digitalizációja és a szolgáltató szektorhoz tartozás közötti kapcsolatot. A minta szolgáltató vállalatai körében alacsonyabb az ERP rendszerek elterjedése, a digitalizációt az anyavállalatok helyett inkább a versenytársak ösztönzik. A szolgáltató cégeknél némileg jobban ragaszkodnak a megszokott eszközökhöz és jobban féltik pozícióikat. A digitális stratégia és a kapcsolódó új KPI-ok kialakítása, továbbá a fejlett BI és RPA megoldások elterjedése tekintetében a szektor alapján nem mutatható ki különbség

    49/2010. (III. 5.) Government Decree

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    Kapcsolt izotopok (clumped isotopes) a földtudomanyi kutatasokban

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    Clumped isotope geochemistry is a new, dynamically developing field of research, which is based on the temperature-dependent clumping of the 13C and 18O isotopes within one molecule. Using the clumped isotope thermometer, the temperature of the carbonate precipitating fluids can be determined with high precision, based on solely the clumped isotope value (∆47) of carbonates. Besides palaeoclimatology, the method can be used in several research fields in geology, including palaeoceanography, atmospheric research, reservoir geology, geomorphology, structural geology, diagenesis, biogeochemistry, low temperature metamorphic processes, meteorite research, etc. Due to continuous developments, the number of applications is still significantly increasing. This paper briefly introduces the reader to the principles of clumped isotope geochemistry, reviewing its theoretical basis, its possible applications, available calibrations and reviews the current state of the art

    Lapkészítők a végeken

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    Carbonate clumped isotope evidence for latitudinal seawater temperature gradients and the oxygen isotope composition of Early Cretaceous seas

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    In this study, we investigated Early Cretaceous (Valanginian, ca. 135 million years ago) climate from subtropical to boreal palaeolatitudes. Combined carbonate clumped isotope and oxygen isotope data derived from subarctic, boreal, and sub-tropical fossil belemnite rostra (Mollusca: Cephalopoda) provide new palaeotemperature estimates as well as a constraint on the oxygen isotope composition of seawater. Our belemnite data reveal balmy high-latitude marine temperatures (ca. 22 degrees C) and warm sub-tropical temperatures (ca. 31 degrees C). Supplementing our clumped isotope-based temperature estimates with published TEX 86 data results in a conservative reconstruction of a latitudinal temperature gradient that is reduced compared to modern conditions. We find that modelling efforts are close to reproducing tropical temperatures when high pCO(2) levels are considered. Warm polar temperatures imply, however, that data-model discrepancies remain. Early Cretaceous seawater oxygen isotope values show a modern profile and are much more positive (up to 1.5 parts per thousand SMOW) than typically assumed. Based on our findings, if the positive Cretaceous seawater delta O-18 values are not considered, carbonate delta O-1(8) thermometry would underestimate temperatures, most acute at middle and tropical latitudes

    Solidarity: For Sale? The Social Dimension of the New European Economic Governances. Europe in Dialogue 2012/01

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    The Europeans can be proud as they look back on fifty years of peaceful integration. Nowadays many people in the world see the European Union as a model of how states and their citizens can work together in peace and in freedom. However, this achievement does not automatically mean that the EU has the ability to deal with the problems of the future in a rapidly changing world. For this reason the European Union needs to keep developing its unity in diversity in a dynamic way, be it with regard to energy issues, the euro, climate change or new types of conflict. Self-assertion and solidarity are the fundamental concepts which will shape the forthcoming discourse. "Europe in Dialogue" wishes to make a contribution to this open debate. The analyses in this series subject political concepts, processes and institutions to critical scrutiny and suggest ways of reforming internal and external European policymaking so that it is fit for the future. However, "Europe in Dialogue" is not merely trying to encourage an intra- European debate, and makes a point of including authors from non-EU states. Looking at an issue from a different angle or from a distance often helps to facilitate the crucial change of perspective which in turn makes it possible to continue to develop Europe in a meaningful way and to engage in a critical and yet courteous discourse with other civilizations and continents
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