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Theoretical Basics of Internal Auditing at Public Administration Institutions
154-159Views:66In the past months, in the time of the reforms of the new millennium, the modernisation and transformation of the public sphere have been a constant issue in Hungary due to globalisation and the country’s accession to the European Union. The provision of transparency and comparability is required from each member state by the challenges of globalisation, legal harmonisation and the unification process. That is why it is essential to harmonise and adjust to one another the internal and external auditing systems of public institutions on the levels of both the institutions and sectors. The study reviews the theoretical foundations and basic principles of the public institutions’ internal auditing system, as well as it aims to provide an overall picture of the legal background of the auditing system and its changes. By including the main principles, standards and the most important regulations, the study’s informative approach aims to assist anyone interested in the further and deeper research into the subject.
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The production and financial achievement of the agricultural co-operatives in 2002-2007
21-28Views:101The aim of the study was the examination of the achievement of the Hungarian agricultural enterprises – special regard to the agricultural co-operatives – based on the aggregated database of Hungarian Tax and Financial Control Administration (APEH), from the database of the Research Institute of Agricultural Economics. From the methodological aspect plain statistical devices were used, indicators for corporate analyses were
calculated and analyzed for the time series. One important conclusion is that the socio-economic weight of the agricultural co-operatives was strongly decreased in the period after the EU accession. The other important statement is that over the general examination of economic actors on an aggregated level the comparative analysis of the single enterprises forms would be needed. In the case of the co-operatives the separated examination of the former type producer co-operatives and the new type co-operatives would be necessary -
Relationships of Fruit Production and Regional Development in the Northern Great Plain Region
181-187Views:90The role of retaining population in agriculture is stronger and more significant in the long run in the North Great Plain Region compared to other regions. The region has a significant processing industry along with a good basis for producing raw materials, developed food processing capicity and high quality agricultural products typical of the region. The GDP in agriculture, forestry and game management is somewhat higher than the national average.
Variety is of cardinal importance when establishing the quality of horticultural products and determining the product value. The Hungarian breeding results of apple, quince, apricot, cherry, raspberry, red and black currant are promising.
The regulation system of EU the vegetable and fruit market is based on Retail Cooperatives Producers. With the establishment of national vegetable- and fruit production and retail organizations, the market regulation, production and quality development issues of the sector can be handled and solved. Reaching EU standards in fruit production can only be achieved with up-to-date plantation systems and breed selection. A key issue in development is establishing the required financial resources for investments and updating production. In order to reach these standards, significant state subsidies and good credit conditions are needed. By solving these tasks, the sector is expected to become self-financed without government help.
The pursuit of safer production, improving quality and increasing yields require the establishment of up-to-date irrigation systems. The improvement of family farms, motivating land concentration is necessary for increasing average size of plants. Establishing the above mentioned conditions is important since the vegetable-fruit sector is of great significance in the employment of rurally based population, improving their living conditions and executing rural development programs. -
Hungary’s employment policy from the point of view joining the European Union
189-197Views:62What is a place of work? Is it a commitment to work, or continuous pressure under work, or hunting for income? This article is a brief review about the main milestones of the employment history of the European Union and Hungary. In 1989, the Social Charta about the social principles of employee was issued. In 1997 the employment policy became the part of the acquis communautaire. Finally, in 1998, the European
Employment Strategy was developed, which contains the community employment guidelines. In the year of millennium, the new long term concept of the EU, the Lisbon Strategy was approved. In this document the EU was targeted as the most dynamic and competitive knowledge-based economy in the World till 2010. The Tens joint to the EU in 2004, and a bit later it became clear, that the EU is light-armed against some of the world economy challenges. As a consequence, many objectives of the Strategy could not be reached. Recently member states of the EU have to develop the national action plan for employment year by year. The hungarian plans were developed as well, but the wrong labour market’s parameters haven’t been changed since 2004. -
Development of and Lessons from the Institution System of the Common Agricultural Policy in Slovenia
43-53Views:61The comprehensive agricultural policy of Slovenia during the setting-up of its agricultural institutional system for implementation of the Common Agricultural Policy has enabled the setting-up and design of the Paying Agency system to handle national and EU subsidies according to schedule. The country has acted on the advice of the European Union to use the introduction of SAPARD measures as a preparatory and experimental field for utilising subsidies after EU accession. Moreover, in addition to the importance of gaining practical experience in the field of implementation of rural development measures, Slovenia has recognised the necessity to become familiar with the application procedures for obtaining direct payments relevant for the largest group of beneficiaries, farmers. Accordingly, farmers have been practicing for 3 years how to fill in application forms, and have gained important experience before opening the most relevant resources. Also, the advisers supporting farmers to obtain subsidies have been trained during the last 3 years, in order to provide real assistance. EU agricultural subsidies are not divided among the Member States; there will be a strong competition not only with the new Member States, but also with the farmers of the more developed EU-15.
Slovenia has done its best in order to launch its farmers – due to the different development levels of the EU-25 Member States – into this very strong competition not like pupils, but at least like mature secondary school students. -
Fishes protected of Natura 2000 system in Slovakia
9-12Views:69The timely and effective establishment of Natura 2000 network is one of the greatest environmental challenges for the new Member States of the European Union. Slovak Republic is facing this challenge now. By the June 2005, the Government in our country must prepare a list of sites to be included in the Natura network, according to the criteria set up in the Habitat Directive. Natura 2000 sites, according to the specificEUDirectivesconsistofSpecialAreasofConservation(SACs),andSpecialProtectionAreas(SPAs).TheSPAsandtheSACs, the latter selected as Sites of Community Importance (SCIs), will be incorporated into the Natura 2000 network. The problems of proclaiming the system of protected areas of European importance for the Natura 2000 have been one of the major topics of the ichthyological activities in our country in recent years.
For 3 lampreys and 20 fishspeciestheterritoryofpotentialsiteofcommunityinterest(pSCI)hasbeenlimitedandproposed.Theselection of localities and examinations of population state in individual species of fishespresentedintheAnnex(II.,IVandV.)totheCouncilDirective No. 92/43/EEC were carried out in 2003/2004. In total 179 pSCI localities for fishandlampreysinthealpinebiogeographicregion (83) and in the pannonian biogeographic region (96) pSCI in the Slovak republic were selected and limited. The number of pSCI localities selected for individual species is different regards to their distribution within the river net of Slovakia. For example, for species of general distribution, 30 localities pSCI (Misgurnus fossilis, Rhodeus sericeus, Gobio albipinnatus, Barbus barbus) or 35 localities pSCI (Cobitis elongatoides, Barbus peloponnesius), have been proposed, on the contrary, in several species of exclusive distribution as Lampetra planeri - 8, Gobio uranoscopus - 9 and Zingel zingel -12 localities.
The pSCI territory for individual species of the ichthyofauna presented here represents the firststageintheprocessofcreatingtheprotected territory system of European interest Natura 2000 in the territory of the Slovakia for this group of aquatic vertebrates. The list of proposal sites will have to be submitted to the European Commission by the date of Accession. -
Regional Development Differences in Hungary and the Northern-Great Plain Region
62-71Views:116The most important endeavour of European Union’s regional policy is to moderate disparities. An emphasised strategic objective of member states, based on the principle of solidarity, fairness and justice, is to develop regions and almost forty percent of the common budget is devoted to achieving this objective.
Hungary, as a full EU member state, will get a new chance for underdeveloped regions, especially for the Eastern-Hungarian as well as the North Hungarian and North Plain Region.
The differences in development among the regions are significantly influenced by the economic characteristics of the specific region, quality and quantity of human resources, accessability of the region and other factors influencing local quality of life beside natural conditions.
The new spatial structure was formed by change of regime, processes of the nineties, primarily the economic renewal based on foreign capital investments and the crisis phenomena in parallel with these. The economic, political and social consequences of the transformation significantly changed spatial structure and increased disparities. New disparities formed which were further aggravated as a consequence due to the formation of the eastern-western slope and local crisis zones. As a result of the outstanding development of the capital, the long term differentiation of regional development differences can also be detected when examining the regional distribution of Hungarian gross domestic product. The collapse of heavy industry and agricultural mass production based on the eastern markets primarily affected the north-east counties in the eastern part of the country.
Strengthening regional competitiveness is of key importance for the region, which requires the application of consistent development policy. The most important is economic development which, if it operates well, also infers the possibility of establishing welfare infrastructures. Drawing in external sources to ease the significant lack of capital is important for the processing industry and the development of supplier networks. Agricultural development also plays an important role in transforming economic structure, since the characteristics of the region, its traditions and long term competitive advantages are favourable, therefore it is going to represent a higher ratio within the economy than the EU average. The modernisation of the agricultural sector can be promoted by supporting market accession, quality agricultural production and stimulating producer-retailer cooperation. The development of transportation and informatics infrastructure as well as human resource development plays a significantly important role in the development of the region.
In conclusion, the implementation of such a consistent regional development policy is required in the future, based on the strengths of the region, that serves the most efficient utilisation of regional development funds through the implementation of regional policy principles and prevents the irreversible decay of the region while promoting rapid development. -
The effects of joining The European Union in the area of tourism within health tourism in Hungary
169-177Views:79The occasion of Hungary joining to the European Union caused difficult tasks and questions for tourism in Hungary. Tourism sector must have been prepared for joining to European Union, which means developing a well-functioning and future planning strategy. It has to improve taking parts our tourism into international market without significant deficit. The main aim is achieving the sustainable tourism by approach marketing and environmentally sound of way that is able to become competitive.
My aim is to analyze by numerous indexes what are the effects of joining Hungary to the European Union in tourism sector. However the results need to extend survey into many years. It is very important to reach long-term economic results and development, next to it has to be suitable impacts for social and natural environment, quality of life and developing health tourism as well.
To sum up we can establish extension of European Union area has improved diversity of tourism destination and goods, accessibility of natural and cultural features. -
Marginalisation and Multifunctional Land Use in Hungary
50-61Views:75Our study prepared as a brief version of National Report in the frame of EUROLAN Programme. We deal with the interpretation of some definitions (marginalisation of land use, multifunctionality of land use, marginalisation of agriculture, multifunctionality of agriculture), with sorting and reviewing indicators of marginalisation and finally with the analysis of functions of land use. We suggested a dynamic and a static approach of marginalisation. We can explore the dynamic process by time series and the static (regional) one by cross-section analyses.
It is very hard to explain the perspective of the future of marginalisation of land and of agriculture in Hungary. The process of marginalisation seems faster in the agriculture in the coming years, but it depends on the utilisation of new possibilities given by the EU financial resources and by the Common Market. At this moment agriculture seems one of the big losers of the accession.
In the long term we should face considerable challenges in the land use. It is necessary to take into account that there is a supply market of foods and traditional fibre production world-wide. There are limited possibilities to produce and to market for example biodiesel (fuel), bioethanol, or maybe biogas. Thus the environment and landscape preservation becomes more and more real land use alternatives.
The environmental interpretation of the multifunctionality of land use: activities (functions) of environmental preservation and nature conservation in a certain area, which aim to preserve natural resources by the existing socio-economic conditions.
Preservation of rural landscapes is the task mainly for land-users, who can be commanded by legal means and can be encouraged by economic measures to carry out the above activity. In the recent past measures of „command and control” type regulation were predominant, however nowadays, especially in the developed countries, the role of economic incentives increases.
As a conclusion of our analysis we can state that as long as the main land-dependent activities (agriculture, forestry, housing, tourism, local mining) cease to be viable under an existing socio-economic structure, then it is hardly possible to sustain the rural landscape on an appropriate level by non-commodity products (such as environment preservation, cultural heritage, nature conservation, employment etc.).
1 The study was prepared in the frame of EUROLAN (EU-5 Framework Project), QLK5-CT-2002-02346, as a compiled version of the Hungarian National Report, The national project co-ordinator: Prof. Dr. Gabor Szabo.
A part of places with high ecological values coincides with the areas with unfavourable agricultural endowments and underdeveloped micro-regions. We think so that the marginalisation preserves the non-environmental-sound activities and hinders the development of multifunctional agriculture and this process can change only by joint utilisation of endogenous and exogenous resources and methods. Thus the successful programmes for agri-environmental protection and multifunctional land use can serve the moderation of negative effects of marginalisation or maybe the marginalisation process itself. -
Farms in the system of European supportpolicy
79-83Views:73Common Agricultural Policy (CAP) has been having a great past, it is over numerous direction and structure changes in the last half century. After the Treaty of Rome, the harmonization of he agricultural structure and the production of Member States has been launched, during which the economic changes in the world and in Europe were continuously being kept track of. By using common experience, they strived to develop an agricultural sector that supplies the Member States of the Community with food, while the competitiveness and living circumstances of family farms are being improved. The general directions outlined in Stresa in 1958 were significantly redrawn owing to the transformed market conditions and EU accessions. The subsidization of family farms and the improvement of their profitability are having a stressed importance nowadays, too. Our country, as the fully qualified member of the European Union tries to meet its obligations undertaken in the accession treaty and therefore to develop an agricultural sector carrying out diversified agricultural production with a healthy age structure. The aim of the study is to specifically overview the issue of common agricultural policy by stressing the main development points and to introduce the Hungarian conditions of family farms. Besides, there will be an evaluation of the research works examining the income conditions of family farms in the North Great Plain region.
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Developing vegetable and fruit marketability potentials in Hajdu-Bihar county in terms of Hungary’s EU accession
60-69Views:79prearrangement, Hungary will be ready to join the EU by the 1st of January 2003. In the course of negotiations, the Government places special emphasis on agriculture, because Hungary is an agrarian country. Agricultural production is an important economic factor in Hungary: larger a factor in its economic structure than in those of the present EU member-states. In order to preserve competitiveness, Hungarian farmers and its
processing industry require information on the EU's CAP and other market influences.
In Hajdú-Bihar county the quality of agricultural products fall behind the standards of the European Union. There is no real solidarity among farmers, so they are left alone and are unable to meet higher, those standards, which were introduced by the structural changes of the market. Unfortunately, there is only one fruit and vegetable marketing organization (PO) in the county, although its necessity and effectiveness has been proved several times.
Within the framework of Rural Development, agricultural marketing is vital, because together with the local FVM institutes, it can help the farmers by providing consultation, information, and by marketing their products. Since fruit and vegetable growing has a considerable history in Hajdú-Bihar county, marketing activities can be effective in assisting both the farmers and the processing industry in preparation for EU integration. -
Settlement network, demographic circumstances, healthcare, social service and educations in Szabolcs-Szatmár-Bereg county
105-113Views:154Szabolcs-Szatmár-Bereg county shares its borders with three countries: Romania, Ukraine and Slovakia. The county is part of the North Great Plain Region, it is the third largest county of Hungary in terms of its population. The peripheric geographical location of the county gained importance by the EU accession, as the county represents a significant part of the eastern border of the EU.
Szabolcs-Szatmár-Bereg county is one of the counties of the Great Plain with significant population in the outlying areas, out of the six counties of the Great Plain the population of outlying areas is the lowest in the county, its ratio has been significantly reducing in the past decades. In the six counties in 1990 the population of the outlying areas represented 22.3% of the total population, whereas in Szabolcs-Szatmár-Bereg county the ratio was 13.6%. The ratio has dropped to 6.2% and 4.1% respectively.
The major aim of economic development is the improvement of the living conditions of the population, first and foremost by increasing family incomes. There are two main determining factors of family income level: employment ratio and the sectoral structure of employment.
Between 1992–2010 the number of employees in the financial sector decreased from 89 000 to 75 000, whereas the number of employees in the non-financial sector grew dynamically from 40 000 to 65 000. Structural change was significant. In the non-financial sector the proportion of the two main employment fields (education and healthcare) swapped. The number of employees in the education sector decreased from 16 000 to 14 000, while the number of employees in the health and social care sector grew from 11 000 to 22 000.
On the basis of statistics the number of kindergarten and primary school children reduced in the given period, while the number of secondary school aged children increased. In 1999 the number of secondary school children was 1/5th compared to the number of primary school children, whereas in 2010 their number almost reached 1/2. The student number in higher education doubled, which is a favorable phenomenon, though its structural changes raise some problems. The lack of technical trainings hinders exigent industrial development.
Since 1990 the education level of the population has significantly improved, the number and proportion of secondary school students and university graduates have risen much more dynamically than in other regions of the country. In the county the proportion of secondary school students increased 63% more than the national average, while in the case of university graduates the county passed the average national growth by more than 54%. Due to the effect of structural changes the proportion of university graduates in the corresponding age group improved, its backwardness compared to the national average has ameliorated from 34% to 29%, in the group of secondary school graduates the disadvantage has moderated from 26% to 21%. The computer and internet supply, as well as the number of teachers and students enrolled in secondary education institutions have developed dynamically in the county. Their growth has much excelled the national average.