Szerző szerinti böngészés "Sereg, Nikolett"

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    A CASH FLOW KIMUTATÁS – A BEFEKTETÉSI DÖNTÉSEK NÉLKÜLÖZHETETLEN INFORMÁCIÓFORRÁSA
    (2020-08-21) Böcskei, Elvira; Sereg, Nikolett
    It has been more than three decades since the first businesses were created in Hungary. Act C of 2000 on Accounting regulates the field of financial accounting. Accounts of enterprises are public, so market participants are provided objective information on their economic, financial, and income situation. Accounting is an internal information system on the one hand and an information system towards the external environment on the other. This duality is primarily the cause of critical comments. For years, there has been controversy over whether the administrative burdens and account-ing rules imposed on enterprises can be too demanding? Parallel to this, there is an open question. What essential information should be published in the accounts, which helps to make grounded decisions for the stakeholders?
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    Növekvő környezetvédelmi elvárások és a kényszerszerű papírmentes ügyintézés hatása a vállalati fentarthatóságra
    (2025-01-28) Sereg, Nikolett
    Current environmental legislation, directives, and expectations of the stakeholders put increasing pressure on companies' sustainability efforts. Such efforts include applying life cycle analysis methods, resource-saving technologies, low-emission practices, and voluntary ecological rules. Digitization facilitates these efforts, and the forced situation created by the COVID-19 pandemic accelerated the digital transformation process even more. Many companies were pressured to find solutions that legally and effectively bypass personal presence. Paper-based administration was restrained, giving hope for the broader spread of entirely paperless businesses. The study aims to present Hungarian companies' incentives for environmental protection and emphasize how paper-free offices are an essential milestone in sustainable development.