International Days of Science konferencia részvétel
International Days of Science c. nemzetközi konferencián Dr. Kardos Barbara, a PSZK Számvitel Tanszékének vezetője, Dr. Borzán Anita, a Számvitel Tanszék egyetemi docense társszerzős előadásával vett részt.
Alább olvasható a rendezvényen bemutatott kutatás célja:
In our conference presentation, we examine student evaluations of e-learning lectures, Teams online seminars and Moodle online exams of the digitalisation techniques in teaching Accounting. Students with a bachelor's degree in economics are also included in the analysis, who were admitted to our institution with adequate IT skills, studying accounting as a basic economics subject in the first two semesters of their higher education studies. Students evaluate the e-learning lectures on the basis of their clarity, professionalism, style of presentation, and consistency between theory and practice. Student perceptions of the online seminars and Moodle exams are analysed on the basis of student reviews of the courses taught in the Neptun online educational administration system. Our research aims at investigating the effectiveness of digitalisation techniques, and in case of lower satisfaction, at making recommendations for improving the quality of education and their future implementation.
A konferencián továbbá képviseltette magát Dr. Fellegi Miklós és Tóth Orsolya Éva, a PSZK Pénzügy Tanszékének vezetője és a tanszék mesteroktatója társszerzős előadásával.
Alább olvasható a rendezvényen bemutatott kutatás célja:
Our research goal is to investigate the significant, fundamental changes in corporate income tax policy on OECD and European Union level. Our aim in this paper was to present and explain the main logic of the minimum tax rules in the European Union as well as the steps required to calculate the amount of minimum tax. We focused on the proposed Directive of the European Union, but we also compared the wording of the Directive and the phrasing of the materials of the OECD. Our research goal for the future is to continue our investigation once the local rules have been implemented, and to calculate the potential tax impact on certain company and countries level. In our presentation we presented the importance of the fight against Base Erosion and Profit Shifting, and the relevant actions already implemented. We reviewed the key elements of the OECD proposal and the possible Hungarian impact.