A vállalati vagyon és a finanszírozás összefüggései a vagyonértékelés szempontrendszere szerint

The availability for financial sources can be the key factor of competitiveness of enterprises. Under favourable conditions it can result in not only economic growth and conjunctural effects but indirectly it also has a positive influence on social level as well. In the first part of the article we make an overview on enterprise financing in both social and economic context and try to give an overall concept. In the second part we analyse the framework of financing, discuss the national and international specifications of financing, and finally, in the third part we analyse the background of enterprise financing based on the principles of asset appraisal.A finanszírozási forrásokhoz való hozzáférés a vállalati szféra versenyképességének kulcstényezőjét jelenti, kedvező feltételek mellett nem csak gazdasági növekedést és konjunkturális hatásokat eredményezhet, hanem közvetetten a társadalmi folyamatokat is pozitívan befolyásolja. A cikk első részében a vállalati finanaszírozás fontosabb jellemzőit tekintjük át gazdasági és társadalmi összefüggésben, törekedve a finanszírozási viszonyok átfogó szemléjére. A cikk második részében a finanszírozás szabálykeretét tekintjük át a vonatkozó nemzetközi és hazai előírások tárgyalásával, a harmadik részben pedig a vállalati finanszírozás hátterét elemezzük a vagyonértékelői gyakorlat és szempontrendszer alapján

Discovery of the spectroscopic binary nature of the classical Cepheids FN Aql and V1344 Aql

We present the analysis of photometric and spectroscopic data of two classical Cepheids, FN Aquilae and V1344 Aquilae. Based on the joint treatment of the new and earlier radial velocity data, both Galactic Cepheids have been found to be a member in a spectroscopic binary system. To match the phases of the earlier radial velocity data correctly with the new ones, we also determined the temporal behaviour of the pulsation period of these Cepheids based on all available photometric data. The O-C graph covering about half century shows slight changes in the pulsation period due to stellar evolution for both Cepheids.Comment: 7 pages, 6 figures, 7 tables, accepted for publishing in the MNRA

The rise and fall of a binary AGN candidate: the story of PSO J334.2028+1.4075

Apparently periodic optical variations of the luminous high-redshift (z=2.06) quasar PSO J334.2028+1.4075 led Liu et al. (2015) to interpret the variability as the orbital period of a binary supermassive black hole (SMBH) residing in a single circumbinary accretion disk. The proposed orbital separation was around 0.006 pc, and the possible inspiral time about 7 yr in the rest frame of the quasar. Such objects would be of high interest as the difficult-to-find end products of binary SMBH evolution, and potential sources of low-frequency gravitational waves. However, extending the time baseline of the variability study, Liu et al. (2016) later found that the periodicity of PSO J334.2028+1.4075 does not remain persistent. Foord et al. (2017) did not find evidence for the binary active galactic nucleus scenario based on Chandra X-ray observations. The object has also been studied in detail in the radio (Mooley et al. 2018) with the Karl G. Jansky Very Large Array (VLA) and the Very Long Baseline Array (VLBA), revealing a lobe-dominated quasar at kpc scales, and possibly a precessing jet, which might retain PSO J334.2028+1.4075 as a binary SMBH candidate. Here we report on our 1.7-GHz observation with the European VLBI Network (EVN) which complements the VLBA data taken at higher frequencies, and discuss the current knowledge about the nature of this interesting object.Comment: 4 pages, 1 figure, accepted for the proceedings of the 14th European VLBI Network Symposium & Users Meeting (Granada, Spain, 8-11 Oct 2018). Proceedings of Science, PoS(EVN2018)09

Three little radio galaxies in the early Universe

Volonteri et al. (2011) found that the number of radio-loud quasars above redshift 4 calculated from the luminosity function (based upon Swift/BAT observations) is much smaller than the number estimated from the known high-redshift beamed sources, blazars, assuming that for every beamed source with a Lorentz factor of $\Gamma$, statistically $2 \Gamma^2$ non-beamed sources should exist. To explain the missing misaligned (non-beamed) population of high-redshift sources, they proposed various explanations, involving heavy optical obscuration and significantly different Lorentz factors at early cosmological epochs. Our EVN observations targeting high-redshift ($z>4$) blazar candidates revealed 3 sources not showing relativistic beaming, but rather kpc-scale double structures. These three sources have significant radio emission resolved out with the EVN, while they are compact on $\sim 5-10$ arcsec scale. Our dual-frequency ($1.5$ and $5$ GHz) e-MERLIN observations of these three sources revealed a rich morphology, bending jets, and hot spots with possible sites of interaction between the jets and the surrounding medium at intermediate scales.Comment: 6 pages, 3 figures, 1 table, accepted for the Proceedings of the 14th European VLBI Network Symposium & Users Meetin

An additive manufactured CubeSat mirror incorporating a novel circular lattice

Additive Manufacturing (AM; 3D printing) for mirror fabrication allows for intricate designs that can combine lightweight structures and integrated mounting. Conventional lightweight structures utilise cubic or prismatic unit cells, which do not provide uniform support at the edge of curved mirrors. We present a new circular lattice based upon cylindrical coordinates and how this lattice has been incorporated within an 80 mm diameter mirror intended for use in a 3U CubeSat telescope. Several design iterations are explored, which include prototype mirrors produced in a titanium alloy and a finite element analysis of the one of the design iterations

On the design principles of peptide–drug conjugates for targeted drug delivery to the malignant tumor site

Cancer is the second leading cause of death affecting nearly one in two people, and the appearance of new cases is projected to rise by >70% by 2030. To effectively combat the menace of cancer, a variety of strategies have been exploited. Among them, the development of peptide–drug conjugates (PDCs) is considered as an inextricable part of this armamentarium and is continuously explored as a viable approach to target malignant tumors. The general architecture of PDCs consists of three building blocks: the tumor-homing peptide, the cytotoxic agent and the biodegradable connecting linker. The aim of the current review is to provide a spherical perspective on the basic principles governing PDCs, as also the methodology to construct them. We aim to offer basic and integral knowledge on the rational design towards the construction of PDCs through analyzing each building block, as also to highlight the overall progress of this rapidly growing field. Therefore, we focus on several intriguing examples from the recent literature, including important PDCs that have progressed to phase III clinical trials. Last, we address possible difficulties that may emerge during the synthesis of PDCs, as also report ways to overcome them