A tÅ‘keszerkezet és a jövedelmezÅ‘ség kapcsolata mezÅ‘gazdasági vállalkozásokban

A versenyképes termelés, a jövedelmezÅ‘ gazdálkodás érdekében a megfelelÅ‘ tÅ‘keszerkezet, a tevékenység számára „optimális†tÅ‘kestruktúra kialakítása elengedhetetlen része a pénzügyi vezetÅ‘k feladatainak, amit a vállalatok értékmaximalizálása során számításba kell venniük. A vizsgált jövedelmezÅ‘ségi mutatók regressziós analízise révén igazolódott, hogy a forrásszerkezeti arányok jelentÅ‘sen hatnak a jövedelmezÅ‘ségre. Meghatározásra került továbbá egy olyan tÅ‘keáttételi arány – tevékenységi irány és méretspecifi kusan –, melyrÅ‘l elmondható, hogy az azt meghaladó érték veszteséges gazdálkodással párosul. Megállapítható, hogy az optimális tÅ‘kestruktúra megteremtése érdekében elsÅ‘ lépésben a saját források szerepének erÅ‘sítésére szükséges törekedni, mindenekelÅ‘tt a jövedelemtermelÅ‘ képesség helyreállításával, hogy a tárgyévi mérleg szerinti eredmény, mint saját tÅ‘keelem felhasználható legyen a vállalati működés biztosítása, a tevékenység finanszírozása érdekében. A saját tÅ‘ke és az idegen tÅ‘ke arányának körültekintÅ‘ alakítását követÅ‘en a hitelstruktúra összeállításában elsÅ‘dleges a kötelezettségállományon belüli hosszú lejáratú idegen tÅ‘ke dominanciája. ------------------------------- The analysis of capital system of agricultural corporations is a key issue in economics. Its fluctuation have noticeable effect on various fields of the life of corporations and affect competitiveness and profitable production. The aim of this study is to reveal the connection between capital system and profitability as well as to analyze changes of profitability indexes which play a role in developing the capital system. Regression analysis of the profitability indexes proved that the capital structure had a significant effect on profitability. A maximum rate of capital leverage is identified (by activity and size) enterprises) – rates higher than this are a sign that the enterprise is making a loss. It was concluded that competitiveness cannot be achieved without defining the optimal capital structure. The first step in this direction should be to strengthen own capital funds, primarily by restoring the ability to produce revenue. This way the profit for the year - as an element of own capital - can be used for the operation and financing of the enterprise. Careful setting of the ratio of foreign and own capital should be followed by ensuring that debt liabilities are dominated by long-term foreign capital. Regarding the credit structuring, it must be pointed out that while a low level of indebtedness reduces operational risks, it also means that most of the farms have to key production to their self-financing capabilities.társas vállalkozások, tÅ‘keszerkezet, jövedelmezÅ‘ség, eredmény, business partnerships, capital structure, profitability, profit/loss, Agricultural Finance, Farm Management,

Adózási specialitások Magyarországon a sportszervezetek versenyképessége tükrében

The relevance of the sports has increased in the modern society, so nowadays there is an emphasized role of the sports, primarily grassroots – and leisure sports, also in Hungary. These processes caused an increase of the economic weight of sports, that understandably created the claim of economic approach for sports industry. The specifications of the Hungarian taxation system in connection with the above-named sector, and the knowledge of the specific tax liabilities contribute greatly to successfull operation of sports organizations, and assist the work with increasing effectiveness. These knowledge are contribute the foundation of economic and financial stability, so it is extremely important because it can influence not only the return a company earns, but whether or not a firm survives in a recession or depression. That’s why we are seeking in this study to illuminate the specificity of single taxes, in this way demonstrating the pursuit of the increasing competitiveness for the Hungarian sports organizations

Clinical Effectiveness and Cost-Effectiveness of Oral-Health Promotion in Dental Caries Prevention among Children: Systematic Review and Meta-Analysis

The objective of this study was to evaluate the clinical effectiveness and cost-effectiveness of oral-health promotion programs (OHPPs) aiming to improve children's knowledge of favorable oral health behavior to lower decayed/-missing/-filled teeth (DMFT) while reducing the financial cost on health institutions. An electronic search was performed in seven databases. Studies were restricted to human interventions published in English. The search study followed the Preferred Reporting Items for Systematic Reviews and Meta-Analysis (PRISMA) guidelines, and the risk of bias was assessed based on the Drummonds Checklist. A total of 1072 references were found. Among these, 19 full texts were included. Most studies had a strong quality. The overall pooled impact of OHPPs estimates children suffering from DMFT/S to have 81% lower odds of participating in OHPP (95% CI 61-90%, I2: 98.3%, p = 0). Furthermore, the program was shown to be effective at lowering the cost in 97 out of 100 OHPPs (95% CI 89-99%, I2: 99%, p = 0). Three subgroups analyses (age groups, study countries, studies of the last five years) were performed to evaluate the influence modification on the pooled effect. A comprehensive analysis of the OHPPs confirmed a reduction effect on child DMFT, hence, lowering the financial burden of dental-care treatment on health institutions

EGFR R521K Polymorphism Is Not a Major Determinant of Clinical Cetuximab Resistance in Head and Neck Cancer

SIMPLE SUMMARY: Malignant Head and neck squamous cell carcinomas occur frequently, and several treatment regimens are used to fight disease progression. While anti-Epidermal growth factor receptor (EGFR) antibody cetuximab is applied successfully in many cases, therapy resistance occurs after a short period in numerous patients. We checked the hypothesis whether EGFRvIII or EGFR R521K variants can be responsible for antibody efficacy or therapy resistance. EGFRvIII, unlike stated before, was found extremely rarely (<1%), while EGFR R521K was present in over 40% of the patients and suggested to be important in the preclinical models, but not in the clinical cohort. Conclusively, our results suggest that neither EGFRvIII nor EGFR R521K variants are directly resulting cetuximab resistance in Head and neck squamous cell carcinoma patients. ABSTRACT: Background: Head and neck squamous cell carcinomas (HNSCCs) are among the most abundant malignancies worldwide. Patients with recurrent/metastatic disease undergo combination chemotherapy containing cetuximab, the monoclonal antibody used against the epidermal growth factor receptor (EGFR). Cetuximab augments the effect of chemotherapy; however, a significant number of patients show therapy resistance. The mechanism of resistance is yet to be unveiled, although extracellular alterations of the receptor have been reported, and their role in cetuximab failure has been proposed. Aims: Here, we investigate possible effects of the multi-exon deletion variant (EGFRvIII), and the single nucleotide polymorphism EGFR R521K on cetuximab efficacy. Results: Our results show that in HNSCC patients, the EGFRvIII allele frequency is under 1%; therefore, it cannot lead to common resistance. EGFR R521K, present in 42% of the patients, is investigated in vitro in four HNSCC cell lines (two wild-type and two heterozygous for EGFR R521K). While no direct effect is found to be related to the EGFR status, cells harboring R521K show a reduced sensitivity in ADCC experiments and in vivo xenograft experiments. However, this preclinical difference is not reflected in the progression-free or overall survival of HNSCC patients. Furthermore, NK cell and macrophage presence in tumors is not related to EGFR R521K. Discussion: Our results suggest that EGFR R521K, unlike reported previously, is unable to cause cetuximab resistance in HNSCC patients; therefore, its screening before therapy selection is not justifiable