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Control of Metal Trading Activities, in Particular the Purchase of Scrap Metal
457-465Views:155Over the past decade, the metal trade was a frequented area of the black economy. The transformation of the legal background of registration and reporting obligations has played an important role in the change of the situation. There were several steps taken to whiten metals trade such as introduction of the reverse charge, then a few years later, the possibility of nationalization, the metal Act and the related decree. From the impact of all these the authors introduce the influence of registration and reporting obligations related to certain acquisitions of enterprises engaged in metal trading activities.
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Monitoring of the Corporate Competitiveness Effect of Tourism Support
603-616Views:171Today the tourism is without doubt strategic of importance in the world. In Hungary's case can be related, that contributes to the performance of the economy largely, and its role is very important in the employment, too. Because of national economic weight it is suitable to analysing, but for the sake of complexity the consideration of economic performance, competitiveness exceptionally complicated task. The two sections are attached most directly, the performace is measurable through the accomodation service and hospitality. Present study does not intend to measure the performance of whole tourism section, the aim is from a corporate side, measure the corporate competitiveness from accountancy datas, the examination of part. The object of the actual examination is monitoring of the profitability effect of tourism supports through the example of 8 companies.
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Role of Grants for Tourism Purposes in Development of the Northern Great Plain Region
365-376Views:179Aim of the treatise is, based on main macroeconomic indicators, to present the development of the Northern Great Plain region and the amount of EU grants received, including the ones for tourism purposes, as well as to examine the effects of grants. Based on the data, it can be concluded the region received significant grants during the years 2007-2013; it is in last place in view of the economic development but has achieved better performance in several areas. It is difficult to examine the accommodation and food service national economic sector independently: in one respect, it develops by the combined impact of several other areas, on the other hand, the tourism-related developments become usable for other sectors as well, new enterprises and investments are launched, at the same time, not only the companies’ but the municipalities’ revenues from tourism are increasing. Based on the statistical data, attention will be drawn to the fact that the outcome of developments is just moderate in the area of catering and tourism in the region and has a different rate by county.
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Industrialization of knowledge in the University of Miskolc
61-73Views:199Life of universities has transformed thanks to “massification”. The costs of education have increased and universities had to manage a higher number of people. The economic management has moved towards business-like operation. The university has been transformed into an entrepreneurial university, while science has become knowledge production. The scientific policy has started to serve the needs of industrial corporations. The article titled (Industrialization of knowledge) introduces the research, developments, and innovations of the University of Miskolc. The university participate in national and international projects and they use the benefits of the research in developments. As the participants of innovations, they help in the introduction of new technical developments and the preparation of new products. Their operational experience is important for everybody.
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The Special Aspects of Leasing as Long-Term Asset Financing Method in Hungary
115-128Views:603Leasing has become widespread in the world in the 1970s, while in Hungary the first leasing firms appeared in the 1990s. The authors in this article introduce the most prevailing and most often used forms of leasing and their main characteristics in Hungary. Based on the statistical data of the 2008-2015 period the authors analyse the performance of investments, the volume of trade in the total leasing market and the course of the amount of capital assets and new capital investments on the level of the national economy. The conclusion of the current article is that the changes of the investment’s performance in the national economy and the EU development funds influence greatly the course of the Hungarian leasing market.
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Monitoring of the Profitability Effect of Tourism Supports in the North Great Plain Region
165-175Views:111Today the tourism is one of the largest and the most dynamically progressive sector, monitoring of its performance important research area. The sector and its companies' performance are related tightly, a present study deals with the corporate performance test. Its accurate goal is the monitoring of the profitability effect of 2007-2013.yearly budgetary periods tourism supports in the North Great Plain Region through the example of two of a region's companies. The basis of the examination the statistical, corporate data which can be reached publicly and data from the questionnaire filled by the companies and data from their competition registrar.