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It is a well known fact that the legal system of Hungary has a close relation to the legal system in Austria. This should be interesting to examine on which grounds and points the two systems differ from each other. To achieve this challenge, provisions of fraud – as an ancient legal institution – could be a perfect starting point. The essay would like to stress the most important significances of fraud in Austria from both scientific and practical viewpoints.

Significant changes have happened on the field of intellectual property law in the last few years. The emphasis placed on the material relations and economy became stronger. These changes caused that creations of the man came into the limelight. Of course the legal background became also very important.

We can feel the re-regulation of this legal field. Legal institutions became regulated in new Acts to be adjusted modified circumstances. There were several causes of the necessity of these changes. First of all, the new economic and social environment after the change of the regime claimed to modify the legal materials. On the other hand the international environment changed rapidly and it is still in progress. So the Republic of Hungary had to face with the obligations that are stated in international treaties and we had to put a strong emphasis on our member status in the European Union: EU regulations and directives. By now we can tell that re-codifying this area is over, we can only expect to small modification in the near future.

Modifications in most of the cases prepared for the future. But it does not mean that we can count on a very crystallized legal material. In the dynamically developing world of IP law it is not rare to use smaller modifications. We have to examine the legal practice too, that helps us finding the correct way in the fast changing economical and social relations. Performing the harmonization duty, legislator could not always take into consideration the national significances, legal practice. The lack of examining these circumstances can cause modifications in the legal material.

The Patent Law Treaty adopted at Geneva on June 1st, 2000. The provisions of the Treaty and the Regulations shall apply to national and regional applications for patents for invention and for invention and for patents of addition, which are filed with or for the Office of a Contracting Party. The Patent Law Treaty became applicable on April 28th, 2005.

Hungary joined the Treaty at the beginning, because of the need in 2008 to change the Hungarian patent law. The Treaty suggests the European Patent Convention, however in many ways it is the complementary. The Treaty gives types of applications permitted to be filed as international applications under the Patent Cooperation Treaty, divisional applications of the types of applications referred to in item.

Earlier the rules of Hungarian patent law were complicated, the process of registry was less favorable for the patentee. The harmonization of process rules effects that the patentee cannot lose his patent rights. The new rules introduce an electronic process in patent law, which makes the process easier, cheaper, and faster. But not all the procedures became electronic: only the lodgment of petition. In the future that should be better to reach electronic procedure on every level.

The harmonization of patent rules means liberalization, the notification will be easier and faster, which effected growth in the trust of business. Process rules need more harmonization in the future, and hopefully the final goal will be one global process at in all member states of the European Union. 

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The mostly economy-inspired legal institution of lease is a relatively new “multidimensional” formation in our law of obligations. Its evolution and development were mostly influenced by economic factors and motivations, which even today determine the intensity of its development. The historical and present day evolution of lease is closely intertwined with the current environment of tax law, accounting and the economy: favourable legal regulation or economic media may result in increased volumes of lease, while an unfavourable legislatorial decision or economic atmosphere may bring setbacks. Historical development in the event of lease is inseparably intertwined with considerations of economics.

The essay intends to provide an overview of the historical development of lease. We would like to present the development stages of lease in Hungary and on an international level. Outlining the historical development of lease, our purpose is to represent business, tax law and accounting impetuses that had a definitive role in the development and propagation of lease.

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The problem I am looking into is a world-wide phenomenon called money-laundering. This topic is important because the money it involves is such a big amount that it endangers the operation of both national and world economics. It is called “second economics” and serves as the third largest business branch in the world after currency exchange and oil. Money laundering has not been put into the centre because of that fact that it has been discovered in the past ten years, but because it became so widespread and hazardous that fighting against it is now highly required. It is evident that money laundering is a world-wide problem. It is also highly probable that the popularity of this crime will not decrease in the next years. One can ask why it is a world- wide problem. As music does not know any limits, neither does money laundering. That is, the base crime and the laundering can be committed anywhere in the world. My study is intended to take a closer look on the offshore bank system, to examine the American laws involved, to present the views and political ideas of those laws and scrutinize the role of offshore accounts in the development of the global financial crisis. I chose to present the characteristics of the offshore bank system because I found it important to analyze money laundering extensively through the bank system in a state where the term “money laundering” was first printed and published in 1973. It first appeared in an article about the Watergate-scandal. The first court to use the term in criminal law was an American court in 1967 and it was also in this state that money laundering became an independent crime, in 1986. The notion of organized crime also appeared here in the 1920’s. Regulations against money laundering arrived to Europe from the United States of America, which means that it illustrates the Americanization of European criminal law. Money laundering is a serious problem – a business and financial apocalypse -  that now deserves a Draconian arrangement. Should this arrangement not happen, the prospective for the future is frightening. The United Stated should act as a model in the spring-cleaning of the global financial system and the financial sector should take the role of an initiator. We would like other societies to be the models and to start fighting against things they have initiated. One thing is for sure, the American legislative is desperate because they believe that there is a lot at stake: the American capitalism.

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