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Abstract

This paper discusses the first experiences with the newly-developed KAVA-model. This model works on cash basis and evaluates cash inflow, outflow and Net Cash-Flow (NCF) in connection with four different interest groups connected to the given exhibition. The model was tested on four different exhibitions: Farmerexpo (Debrecen, Hungary) in 2005 and 2006, OMÉK (Budapest, Hungary) from 2005 and Polagra- Farm (Poznan, Poland) 2006. The different fairs can be compared by their relative „economic values” that makes the auditing more reliable.

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